bluuebunny/crossref_metadata_2025 huggingface dataset:
ظاهرة هروب الأموال العربية والمديونية الخارجية
Authors: على سالم ارميس
Published: March 2023

ظاهرة هروب الأموال العربية والمديونية الخارجية

Page de garde, sommaire et éditorial
حكم التجارة بالعملات الأجنبية في الأسواق العالمية
Authors: أبو صفية فخري , أبو عيد قاسم
Published: March 2023

تهدف هذه الدراسة إلى بيان شرعية المتاجرة بالعملات في الأسواق المالية العالمية (فوركس)، ومدى ارتباطها بعقد الصرف في الفقه الإسلامي، كما قامت الدراسة بتحليل آلية المتاجرة بالعملات الأجنبية في الأسواق المالية العالمية، كما وضعت الدراسة مجموعة من الضوابط الشرعية تعمل على تجنيب المتعاملين مخاطر المضاربة بالأسواق العالمية. كما ناقشت الدراسة الفتاوى ذات العلاقة بهدف الوصول للحكم الشرعي في المضاربة بالعملات
Properly Colored Hamilton Cycles in Dirac-Type Hypergraphs
Authors: Antoniuk Sylwia , Kamčev Nina , Ruciński Andrzej
Published: March 2023

We consider a robust variant of Dirac-type problems in $k$-uniform hypergraphs. For instance, we prove that if $\mathcal{H}$ is a $k$-uniform hypergraph with minimum codegree at least $\left(\frac 12 + \gamma \right)n$, $\gamma >0$, and $n$ is sufficiently large, then any edge coloring $\phi$ satisfying appropriate local constraints yields a properly colored tight Hamilton cycle in $\mathcal{H}$. Similar results for loose cycles are also shown.
The Apparent Structure of Dense Sidon Sets
Authors: Eberhard Sean , Manners Freddie
Published: March 2023

The correspondence between perfect difference sets and transitive projective planes is well-known. We observe that all known dense (i.e., close to square-root size) Sidon subsets of abelian groups come from projective planes through a similar construction. We classify the Sidon sets arising in this manner from desarguesian planes and find essentially no new examples. There are many further examples arising from nondesarguesian planes.

We conjecture that all dense Sidon sets arise from finite projective planes in this way. If true, this implies that all abelian groups of most orders do not have dense Sidon subsets. In particular if $\sigma_n$ denotes the size of the largest Sidon subset of $\mathbb{Z}/n\mathbb{Z}$, this implies $\liminf_{n \to \infty} \sigma_n / n^{1/2} < 1$.

We also give a brief bestiary of somewhat smaller Sidon sets with a variety of algebraic origins, and for some of them provide an overarching pattern.
On Davenport Constant of the Group $C_2^{r-1} \oplus C_{2k}$
Authors: Zhao Kevin
Published: March 2023

Let $G$ be a finite abelian group. The Davenport constant $\mathsf{D}(G)$ is the maximal length of minimal zero-sum sequences over $G$. For groups of the form $C_2^{r-1} \oplus C_{2k}$ the Davenport constant is known for $r\leq 5$. In this paper, we get the precise value of $\mathsf{D}(C_2^{5} \oplus C_{2k})$ for $k\geq 149$. It is also worth pointing out that our result can imply the precise value of $\mathsf{D}(C_2^{4} \oplus C_{2k})$.
A Characterization of Two-Dimensional Buchsbaum Matching Complexes
Authors: Goeckner Bennet , Herr Fran , Jones Legrand , Rowlands Rowan
Published: March 2023

The matching complex $M(G)$ of a graph G is the set of all matchings in G. A Buchsbaum simplicial complex is a generalization of both a homology manifold and a Cohen–Macaulay complex. We give a complete characterization of the graphs G for which $M(G)$ is a two-dimensional Buchsbaum complex. As an intermediate step, we determine which graphs have matching complexes that are themselves connected graphs.
Numerical Solutions for Singular Lane-Emden Equations Using Shifted Chebyshev Polynomials of the First Kind
Authors: Ahmed H. M.
Published: March 2023

This paper describes an algorithm for obtaining approximate solutions to a variety of well-known Lane-Emden type equations. The algorithm expands the desired solution y(x) ≃ yN(x), in terms of shifted Chebyshev polynomials of first kind such that yN(i)(0) = y(i)(0) (i = 0, 1, ..., N). The derivative values y(j)(0) for j = 2, 3, ..., are computed by using the given differential equation and its initial conditions. This makes approximate solutions more consistent with the exact solutions of given differential equations. The explicit expressions of the expansion coefficients of yN(x) are obtained. The suggested method is much simpler compared to any other method for solving this initial value problem. An excellent agreement between the exact and the approximate solutions is found in the given examples. In addition, the error analysis is presented.
The Effect of Intravenous Essential Amino Acid Supplementation on Recovery of Kidney Function in Acute Kidney Injury Patients at Dr. Mohammad Hoesin General Hospital, Palembang, Indonesia
Authors: Sari Maya , Novadian  , Yulianto Kusnadi
Published: March 2023

Background: Acute kidney injury (AKI) is a clinical condition characterized by a rapid decline in kidney function that causes homeostatic failure in regulating fluid, electrolyte, and acid-base balance within hours to days. Nutritional supplementation is effective in replacing lost protein and as an energy reserve. This study aimed to determine the effect of intravenous essential amino acid supplementation on the recovery of kidney function in acute kidney injury patients at Dr. Mohammad Hoesin General Hospital, Palembang, Indonesia.

Methods: This study is an open clinical trial of experimental research. A total of 34 research subjects participated in this study, where the subjects were grouped into treatment (IV amino acid supplementation) and placebo groups. Data analysis was carried out using STATA in univariate and bivariate.

Results: Administration of amino acid supplements can reduce creatinine by 1.36. Meanwhile, the placebo was unable to reduce creatinine levels and even caused an increase in creatinine by 0.26.

Conclusion: Intravenous administration of essential amino acid supplements has an effect on the recovery of kidney function in acute kidney injury patients at Dr. Mohammad Hoesin General Hospital, Palembang, Indonesia.
Teachers’ Professional Development and Job Performance in Selected Secondary Schools in Ibanda Municipality Uganda
Authors: Ngabirano David , Twebaze Richard , Nyemara Novatus , Aheisibwe Irene
Published: March 2023

The study examined the relationship between teachers’ professional development and teachers’ job performance in secondary schools in Ibanda Municipality. A cross-sectional descriptive survey design using a quantitative approach was used in the collection, analysis, interpretation, and presentation of data. The target population consisted of headteachers, teachers, and the directors of studies. Using Morgan and Krecjie’s table of sample size determination, the study used 19 headteachers, 470 teachers, and 20 directors of studies. Simple random sampling and purposive sampling were used to select the sample size. Data was collected using a closed-ended questionnaire. Findings revealed a positive correlation between professional development and the performance of teachers. Teachers’ professional development is very critical in job performance since it helps teachers to improve subject mastery, teaching methods, general attitude, and beliefs towards work, and diverse learning activities. The study recommends sequential professional development activities for all teachers. School administration should have a specific budget for teachers’ professional development. There should be deliberate efforts by school supervisory bodies like Board Governors and district education officers to ensure teachers’ professional development. This would encourage professional development. A promotional criterion that focuses on the extent of professional development should be adopted by schools
FISCAL ASYMMETRIES OF THE UKRAINIAN ECONOMY IN THE CONTEXT OF ANTI-CRISIS TAX REGULATION
Authors: Valihura Volodymyr
Published: March 2023

Purpose. The aim of the article is the formulation of proposals for improving taxation of certain branches of the Ukrainian economy in the conditions of martial law and in the process of post-war recovery based on the identification of asymmetries in the tax burden by types of economic activity.

Methodology of research. The following general scientific and special methods were used in the research process: analysis, synthesis, induction and deduction - when studying the structure of GDP and tax burden by types of economic activity in Ukraine; description, abstract and logical - when characterizing the directions of reforming the tax system, given in the post-war reconstruction plans of Ukraine; abstraction, description, comparison - to substantiate directions for improvement of taxation of individual branches of the economy of Ukraine.

Findings. It was established that the specific weight of certain types of economic activity in the structure of GDP does not always correlate with the share of these types in the structure of tax revenues. This is due to the differentiation of the level of taxation of certain types of economic activity in Ukraine. It is substantiated that, despite large asymmetries in the taxation of certain sectors of the economy in Ukraine, it is impractical to equalize the level of taxation for certain types of activities or sectors of the economy. In the conditions of prolonged martial law and for the period of post-war recovery, it is suggested that in the process of reforming the tax system, the sectoral specifics of Ukraine's economy, the state of functioning of individual industries and the priority of their products should be taken into account.

Originality. The directions for improving the taxation of certain industries and types of activity in Ukraine, given in the post-war recovery plans, are supplemented by proposals regarding the taxation of economic entities in the agricultural and construction sectors of the economy and the sphere of wholesale and retail trade.

Practical value. The results of the presented research can be used in the process of improving the tax policy of Ukraine in the conditions of martial law and post-war recovery.

Key words: taxation of types of economic activity, level of taxation, taxation of agriculture, taxation of construction.
CUSTOMS REGULATION OF THE IMPORT OF PASSENGER VEHICLES INTO UKRAINE
Authors: Lutsyk Anatolii , Sorokivskyi Andrii
Published: March 2023

Purpose. The aim of the article is to develop proposals for improving the pragmatics of taxing the import of passenger vehicles based on the analysis of foreign experience, evolution and actual practice in Ukraine.

Methodology of research. The theoretical and methodological basis of the research is the fundamental provisions of modern theory, legal regulation of customs and customs regulation, scientific works of scientists. The dialectical method of cognition is used in the process of research, to reveal the essence and differences of the concepts of customs formalities, customs clearance. The methods of analysis, synthesis and generalization helped to develop recommendations and proposals for improving the process of importing passenger cars into the territory of Ukraine. Logical and historical methods helped to analyse the effectiveness of legal acts in the field of movement of passengers’ vehicles in the last decade.

Findings. The peculiarities of the customs regulation of the process of importing passenger vehicles into Ukraine are considered. The problems and conflicts of the legal regulation of customs taxes on the import of light vehicles are substantiated. The vectors of customs and tax policy in the field of taxation of cars imported into Ukraine have been determined.

Originality. It is proposed to transform the approach to taxation of imported cars in the context of the need for environmental protection and safety of the population and the nature.

Practical value. The obtained research results can be used in the improvement of customs and tax legislation, as well as in further scientific developments regarding the customs regulation of the process of importing passenger vehicles into Ukraine.

Key words: passenger vehicles, customs formalities, customs clearance, movement of vehicles.
BASIC CONCEPTS OF PUBLIC DIPLOMACY
Authors: Khomenska Inna , Ivashchuk Oleh
Published: March 2023

Purpose. The aim of the article is to identify the basic concepts of the formation of public diplomacy.

Methodology of research. The theoretical and methodological basis of the research is the fundamental provisions of the modern theory of international economic relations, scientific works of scientists. In the process of research, general scientific and special methods were used, in particular: dialectical, monographic and systemic analysis – to substantiate the essence of the functioning of modern diplomacy; analysis and synthesis – for studying the object and subject of research; abstract and logical – during the formation of theoretical generalizations, assumptions, conclusions.

Findings. Distinctive features of modern diplomacy, new forms and methods of conduct are considered. The historical development of public diplomacy is defined. It is emphasized that in the information age, public diplomacy acquires a new character and covers wider areas. It is substantiated that the European integration vector of Ukraine's foreign policy forces more active use of public diplomacy tools. The peculiarities of the formation of the image and reputation of the country, including with the help of tools of public diplomacy, are revealed. The strategic aspect of the development of Ukraine's public diplomacy through countering the threats that are growing in war conditions is argued.

Originality. The theoretical concepts of public diplomacy and the peculiarities of the implementation of its tools are revealed. The theoretical and methodological approaches to uncovering the essence of public diplomacy on the basis of the generalization of existing scientific approaches, the involvement of soft power in the implementation of public diplomacy projects have gained further development. The strategic vectors of Ukraine's public diplomacy through countering modern threats are substantiated.

Practical value. The obtained results of the research can be used for further scientific developments on improving the theoretical basis of public diplomacy and increasing its role in international relations.
Key words: global transformations, cultural diplomacy, international security, international image, propaganda, public diplomacy, social and economic processes, Public Diplomacy Strategy of the Ministry of Foreign Affairs of Ukraine.
Critical Review of Visual Anthropology
Authors: Omrani Arjang
Published: March 2023

This article aims to develop a critical overview of visual anthropology by exploring the main obstacles and pivotal challenges throughout its evolution. It explores the ongoing representational and logocentric orientations of mainstream anthropology that have caused the rejection of acknowledging audio-visual anthropology as valid academic work. Furthermore, by singling out the ocular-centric and visual realist tendencies that exist in visual anthropology, it is argued that, to some extent, it validates those criticisms and even has its roots in those representational and logocentric orientations. Within this article, a position is taken besides those who consider the 'sub-discipline' of visual anthropology as a critical approach to mainstream (social or cultural) anthropological studies. The arguments lead to the conclusion, suggesting that by distinguishing between ethnography and anthropology (Ingold: 2014 & 2017) a more diverse, creative, and comprehensive idea of audio-visual (multimodal) anthropology is probable.
PENGARUH KOMPENSASI DAN PROMOSI JABATAN TERHADAP DISIPLIN KERJA KARYAWAN
Authors: Sugiarti Endang , Mukrodi Mukrodi , Marayasa I Nyoman
Published: March 2023

Human resource management plays an important role for the company in order to provide maximum results while also having the best professionalism that can be relied on to achieve the company's goals and objectives, namely getting maximum profit. As the main key, human resources will determine the success of the company's activities. The demands of companies to acquire, develop and maintain quality human resources are increasingly pressing in accordance with the dynamics of the ever-changing environment. In an organization, the existence of human resources (HR) is the most important factor, so it can be seen in the reality of organizations or companies that have the same technology, work procedures and organizational structures, but the dynamics or mobility of organizations or companies differ from one another. . This study aims to determine the effect of compensation and promotion on employee performance at PT. Lasting Era Brilliant Thamrin Residence Branch". The method used is explanatory research, and hypothesis testing. With the survey technique, the questionnaire was distributed with a Likert scale. The determination technique uses saturated sampling with 50 respondents. The results showed that the obedience of an employee in the organization is strongly influenced by the amount of compensation and work rewards (in the form of a career). Statistically it shows a positive level of relationship, either partially or simultaneously. This confirms that discipline is born due to many factors, one of which is getting a decent salary and being given a better position.
Ethical implications of applied digital gaming interventions for mental health: a systematic review and critical appraisal
Authors:   University of Oxford, Pavarini Gabriela , Reay Emma , Smith Lindsay
Published: March 2023

Review question / Objective: What are the ethical and practical considerations of gaming interventions in mental health? What existing viewpoint, commentary or theoretical points have been made in the literature regarding ethical issues in the development of serious games? What benefits and risks of games development in mental health are discussed in the literature? How are the core healthcare ethical principles of beneficence, non-maleficence, autonomy and justice discussed as relating to applied games in mental health? How might this information inform future thinking regarding the ethical development of serious games in mental health? Information sources: The search was conducted across four electronic databases covering science and arts and humanities titles: Scopus, PUBMED, PsycNET, EthxWeb and additionally, the journal, Game Studies, which contrary to other gaming journals does not exist in any of these databases. Given the recency of games design in this area, the search was limited to the preceding 30-year period, til January 2023, where available.
Factors Associated with the Death of Children Aged 0 to 15 Years with Bacterial Meningitis in the Pediatric Department of Donka National Hospital
Authors: E Camara , ML Diallo , MM Diop , M Kouyate , IK Barry , SH Camara , K Bangoura , FB Diallo , MA Bangoura , A Barry , DD Camara , B Abou Madiane
Published: March 2023

Introduction: Bacterial meningitis is a serious, life-threatening infection; its diagnosis must be early and its management must be rapid. Bacteria commonly implicated in children are Neisseria meningitidis, Streptococcus pneumonia and Haemophilus influenzae type b. The specific etiology is a function of age, immune function, vaccination status, genetics, and geographic location. Objective: To identify the factors associated with death in children aged 0 to 15 with bacterial meningitis in the pediatric department of Donka National Hospital. Methods: Prospective, descriptive and analytical study of 6 months (April 12 to October 12, 2022) including children aged 0-15 years with bacterial meningitis confirmed by cyto-bacteriological analysis of CSF. Results: From of a total of 766 children, we collected 118 cases of bacterial meningitis, either frequency of 15.4%. The average age was 3.97 ± 4.06 years with extremes of 1 month and 15 years. The sex ratio was 1.5 in favor of boys. Altered consciousness (p < 0.001), delay in consultation > 3 days (p = 0.01), poor nutritional status (p = 0.0000063904), cloudy appearance of the CSF (p = 0.003) and presence of serious signs (p = 0.0000050753) such as shock, generalized hypertonia, signs of decortication and decerebration were poor prognostic factors. The mortality rate observed in this work was 23.7%. Conclusion: Child hood bacterial meningitis often leads to death in children admitted to the pediatric ward of Donka National Hospital. Children who received this diagnosis and who also had an alteration of consciousness a consultation delay of more than 3 days with signs of severity had an increased risk of dying.
Toxic Heavy Metals Elimination from Contaminated Effluents Utilizing Various Adsorbents: Critical Mini-Review
Authors: Jadaa Waleed , Mohammed Hamad K
Published: March 2023

The release of massive pollutants amounts continuously because of urbanization and industrialization has caused a big ecological problem worldwide. Due to their activities, effluents of many industries: mining operations, paper/pulp, and batteries, release different heavy metals, including Copper (Cu), Lead (Pb), and Nickel (Ni), into the environment. Heavy metals are of big concern due to their high toxicity, big bioaccumulation susceptibility, and serious threat to humans and ecosystems. Compared to organic pollutants, which are highly influenced by biological and chemical degradation, heavy metals have no degradation into end products using these methods. Therefore, the removal of such metals is considered a big challenge in water purification. For metals removal, different techniques have been applied, such as precipitation, ultrafiltration, and coagulation. However, those applications have many drawbacks: low-efficiency, high consumption of reagents, and generation of toxic sludge. In contrast, adsorption considers an effective method for metal removal, owing to the method’s simplicity, economic and versatility, making it the most convenient way for toxic metals removal. Many conventional adsorbents, such as activated carbon and alumina, have been effectively employed. Nevertheless, the biggest disadvantages of using such adsorbents appear to be their price due to high activation costs and limited reusability. Biosorption has lately emerged as a method with several advantages, including minimal cost, ease of use, and great efficacy, even for trace amounts of metallic ions. This paper aims to review the relevant literature regarding the adsorption method for heavy metals removal from wastewater. Different treatments of heavy metals from wastewater and their related features are highlighted. The metals’ toxicity and hazards to health and the environment are also discussed. The application of various materials as bioadsorbents is explored, such as natural adsorbents and industrial and agricultural wastes.
VOROSHYLOVHRAD – A METAPHOR OF LINGUOCULTURAL MEMORY (ACCORDING TO THE NOVEL OF THE SAME NAME BY SERHIY ZHADAN)
Authors: BYBYK Svitlana
Published: March 2023

The article offers an analysis of the symbolic meaning of the toponym Voroshilovgrad in the novel of the same name by S. Zhadan. It is emphasized that the metaphorical nature of its semantics forms a number of symbolic signs that are correlated with linguistic and cultural memory. The latter is proposed to understand the cultural-historical, temporal-spatial and socio-cultural motivation of the semantics of language units (words, phrases, phrases), caused by their use in special contextual conditions. The verbal image of “Voroshilovgrad” is interpreted as a sign with a triple actualization: 1) as a metaphor of space (symbolic toponym-historicism; south-eastern region of Ukraine with concrete-sensory features); 2) as a metaphor of time (a set of linguistic and subject signs of time); 3) as a metaphor for the society of the south-eastern region of Ukraine (transfer by similarity “people of a certain social status / ethnic characteristics in specific time and space”).It is generalized that the title of S. Zhadan’s novel “Voroshilovgrad” is a symbol of return-memory. The metaphor was embodied in three associative-semantic directions – space – time – man. Each of them combined words-symbols with a characteristic concrete-sensory meaning, which reflects the specifics of linguistic and cultural memory in the projection on the regional cultural-historical, temporal-spatial and socio-cultural identity. Multiple memory, actualized in different linguistic and cultural signs, is marked by an ironic and sympathetic tone. Linguo-cultural memory, which is transmitted by lexical and grammatical signs, is psychologically motivated by the writer’s creative idea.
PHONETIC MARKERS OF BOOKISH TRADITION IN LANGUAGE OF PANTELEIMON KULISH
Authors: KUMEDA Оlena
Published: March 2023

In the works about P.A. Kulish’s language and his role in the history of the Ukrainian literary language there is no deep and profound analysis of the writer’s idiolect formation. The proposed observation is part of a holistic study that is devoted to study of P. A. Kulish’s language due to the аestern Polissya dialect; the work is based on the primary sources (the texts published during the author’s life), where their phonetic, morphological and lexical characteristics are considered. In this work the experience of the researchers of T. G. Shevchenko’s language is taken into account. But it is stressed that the methodology of studying the writer’s idiolect used in the thesis was improved, that is connected with the increasing basic empirical foundation (the maps of the Ukrainian Language Atlas, dialectal speech recordings, personal observations). As a result, it was found that the language of P. Kulish’s first editions is generally characterized by the variability of the realization of *o in the closed syllable of multi-syllable word forms, which is justified by the dialectal basis of the writer’s language.
The article considers the implementation of *о in the Kulish’s language in connection with the ancient bookish tradition of the Ukrainian literary language. In particular, taking into account the evidence of dialectal sources, written monuments, as well as the linguistic and literary practice during the life of Kulish, the preservation of *o in some word forms is analyzed; it was found that, despite the undeniable influence on the language of P. Kulish specific speech environment, the considered elements of phonetics primarily reflect the established in the time of the author linguistic and literary standard of the East Ukrainian edition and at the same time show the longevity of the previous bookish tradition (безголов’є); attention is paid to the stylistic functions of phonetic markers of bookish tradition in the Kulish’s language (кості, покойний, заупокойний). In this context, the subject of analysis also became lexical archaisms with *o (гетьманський cтолець, церковні / апостольські стольці), which are reflected in the texts of various genres in order to express a specific historical epoch. Among the historicisms with *o recorded Запорожжя, Мосток мертвецький and others.
STUDI KEPUSTAKAAN: PERANAN FUNGSI AUDIT INTERNAL DALAM MENCIPTAKAN TATA KELOLA YANG BAIK
Authors: Putri Fiona Vista , Ngelo Agnes Aurora
Published: March 2023

Penelitian ini bertujuan untuk mengetahui dan mengkaji penelitian sebelumnya tentang hubungan antara fungsi audit internal yang baik dengan manajemen laba untuk mewujudkan tata kelola perusahaan yang baik dan sebagai mekanisme internal untuk mencegah, mendeteksi, dan mengurangi kecurangan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kepustakaan untuk memperkuat argumentasi dengan informasi yang dikumpulkan dalam buku dan artikel yang dipublikasikan di jurnal nasional dan internasional menggunakan platform Scopus, Ebscohost, dan google Scholar. Penelitian ini menemukan bahwa berdasarkan pemetaan temuan penelitian sebelumnya, banyak yang membuktikan bahwa dengan memiliki fungsi audit internal yang baik di dalam perusahaan dapat mewujudkan tata kelola perusahaan yang baik dan mengurangi risiko kecurangan laporan keuangan berupa manajemen labaThis study aim to investigate and reviews the previous study about the relationship between good internal audit function with earnings management to provide good corporate governance in the company as an internal mechanism to preventing, detecting, and mitigating fraud. This study using a qualitative method with library research approach to strength the argument by information collected in book and articles that published in national and international journal using Scopus, Ebscohost, and google scholar platform. This study found that based on the mapping of the findings of previous research, many prove that by having a good internal audit function within the company, it can realize good corporate governance and reduce the risk of fraudulent financial statements in the form of earnings management
THOMAS KUHN PARADIGM: REVOLUTION OF ACCOUNTING RECORDING FROM CASH BASIS TO ACCRUAL BASIS
Authors: Qintharah Yuha Nadhirah , Khomsiyah Khomsiyah
Published: March 2023

Pencatatan akuntansi digunakan untuk mencatat peristiwa ekonomi yang terjadi pada sebuah entitias. Perubahan pencatatan akuntansi pada pemerintah dari basis kas menuju basis akrual disebabkan oleh perubahan yang disebabkan oleh reformasi di bidang keuangan pemerintahan Indonesia. Penelitian ini bertujuan untuk menganalisis perubahan pencatatan yang terjadi dari basis kas menuju basis akrual dengan mengimplementasikan metode pembacaan literatur atau studi Pustaka. Penelitian ini melakukan studi pustaka dengan menggunakan paradigma Thomas Kuhn sebagai pisau analisis untuk membahas perkembangan. Dari analisis yang dilakukan ditemukan bahwa terdapat anomaly yakni reformasi di bidang keuangan pemerintahan sehingga memicu terjadi perubahan pencatatan. Sehingga, pencatatan akuntansi pada pemerintah dimana awalnya menggunakan basis kas berganti menjadi basis akrual.Accounting records are used to record economic events that occur in an entity. The change in government accounting records from a cash basis to an accrual basis was caused by changes caused by reforms in the financial sector of the Indonesian government. This study aims to analyze the changes in recording that occur from the cash basis to the accrual basis by implementing the literature reading method or library study. This study conducted a literature study using the Thomas Kuhn paradigm as an analytical tool to discuss developments. From the analysis, it was found that there was an anomaly, namely reform in the government finance sector, which triggered a change in recording. Thus, the government's accounting records which initially used the cash basis changed to the accrual basis.
PENCEGAHAN KECURANGAN DENGAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL
Authors: Bramasto Ari , Anggadini Sri Dewi , Hasanah Uswatun , Azizah Neneng Nur
Published: March 2023

Pencegahan kecurangan terdiri atas berbagai tindakan yang dilakukan dengan maksud agar kemungkinan terjadinya kecurangan itu dapat diminimalisir, dan membatasi kerugian yang mungkin timbul bila kecurangan tersebut terjadi. Salah satu cara untuk mencegah kecurangan adalah melalui bantuan dari fungsi Audit Internal yang berfokus pada pencegahan dan pendeteksian adanya kecurangan serta Pengendalian Internal yang memadai. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Audit Internal terhadap Pencegahan Kecurangan dan seberapa besar pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan.  Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah karyawan pada Satuan Pengawasan Internal di PT LEN Industri (Persero) Bandung. Penetapan sampel memanfaatkan teknik sensus, dengan sampel sebanyak 36 responden. Jenis data yang digunakan dalam penelitian ini adalah data primer dan diolah menggunakan SPSS.  Hasil penelitian ini menunjukkan bahwa : 1) Audit Internal berpengaruh terhadap Pencegahan Kecurangan, auditor internal membuat program kerja secara rinci terlebih dahulu ketika akan melakukan tugas-tugas pemeriksaan jadi faktor dengan gap terendah yakni senilai 6,67%, 2) Pengendalian Internal berpengaruh terhadap Pencegahan Kecurangan, perusahaan menerapkan kebijakan  promosi jabatan dan pemberian kompensasi terhadap karyawan yang mencapai kinerja yang baik jadi dengan gap terendah yakni senilai 5%.maka gap rendah ini diharapkan dapat terciptanya karyawan-karyawan berkualitas, memiliki kompetensi sesuai bidangnya dan memiliki integritas tinggi.Fraud prevention consists of various actions taken to minimize the possibility of fraud and limit the losses that may arise if the fraud occurs. One way to prevent fraud is through assistance from the Internal Audit function that focuses on preventing and detecting fraud, including adequate Internal Control. This study aims to determine how much influence Internal Audit has on Fraud Prevention and how much influence Internal Control has on Fraud Prevention. The method used in this research is descriptive and verification methods. The population in this study were employees of the Internal Control Unit at PT LEN Industri (Persero) Bandung. The sample is determined using the census technique with 36 respondents as the sample. The type of data used in this study is primary data and processed using SPSS. The results of this study indicate that: 1) Internal Audit affects Fraud Prevention, internal auditors make a detailed work program before carrying out audit tasks so that the factor with the lowest gap is 6.67%, 2) Internal Control affects Prevention Fraud, the company implements a policy of promotion and compensation for employees who achieve good performance, so with the lowest gap of 5%, this low gap is expected to create quality employees, have competence according to their fields and have high integrity.
ANALISIS INFORMASI KEUANGAN DALAM MENGEVALUASI KINERJA PEMERINTAH KABUPATEN LANGKAT
Authors: Silitonga Ivo Maelina , Siahaan Septony B , Purba Sahala
Published: March 2023

Riset ini bertujuan untuk menganalis performa finansial Penyelenggara wilayah dilihatdari:(1) SkalaOtonomiFinansialWilayah,(2) Skala KetidakmandirianFinansialWilayah,(3) Skala UkuranDesentralisasiFiskus,(4) Skala Keefektifan PAD, (5)Skala Keefisienan PAD, (6)Skala Keefektifan Fiskus wilayah, (7)Skala Keefisienan Fiskus wilayahdan(8) SkalaUkuranSumbanganBUMD.Risetini merupakanrisetdeskriptif kuantitatifdenganSubjekRisetinformasiFinansialpenyelenggara wilayahKabupaten Dairi Tahun 2013-2020, dan objek risetInformasi RealisasiAnggaran, Neraca, danInformasi RincianPemasukanPADKabupaten. Teknikpengumpulandatayang dipakaiadalahmetode dokumentasi. Teknik  analisis  data  yang dipakai adalah analisis skala finansial. Hasil riset menunjukanPerforma Finansial Penyelenggara wilayah KabupatenDairi tahun2013-2020: (1) Skala OtonomiFinansialmasihsangatrendahsekalidengannilairata-rata sebesar 9,40%,(2)SkalaKetidakmandirianFinansialWilayah sangat tinggidengannilairata-rata sebesar80,54%,(3) Skala UkuranDesentralisasiFiskus dengan rata-ratasebesar6,89%sehingga dapatdinyatakan rendah sekali.(4) Skala Keefektifan PAD pada tahun2013-2020 mengungkapkan nilairata-rata sebesar 97,44% dan masukdalamukurancukup.(5) Skala Keefisienan PAD didapat sangatefisiendengannilairata-rata sebesar 0,92%.(6) Skala Keefektifan Fiskus sebesar 96,28%danmasukdalam ukurancukupefektif.(7) Skala Keefisienan Fiskus wilayahdengannilairata-rata sebesar 6,54% dapat nyatakn efisien (8) UkuranSumbanganBUMD dengan nilairata-rata sebesar 13,23%  bisa disebutkan bahwa sumbangan BUMD terhadap Penghasilan asli wilayah sangat rendah.ANALISISINFORMASIKEUANGAN  DALAM MENGEVALUASIKINERJAPEMERINTAH KABUPATENDAIRI
Barge or tjalk? A wreck investigation in the tidal flats of North Frisia
Authors: Wilken Dennis , Jürgens Fritz , Bienen-Scholt Dirk , Majchczack Bente Sven , Blankenfeldt Ruth
Published: March 2023

We present a case study on the applicability of geophysical methods to map shipwrecks in the coastal zone. We present results of magnetic gradiometry, electromagnetic induction, and photogrammetry.
Analysis of the evolution of a Roman urban space by GPR survey
Authors: Benech Christophe , Boulais Aurore , Brissaud Laurence , Amine Jouini Mohamed
Published: March 2023

We identify the previous phases of a building by means of GPR of a Roman quarter. We analyze the data from excavations and geophysics in a complementary way to understand the evolution of an urban space.
Internal structure of the great tumulus of Apollonia as revealed by seismic tomography
Authors: Bogiatzis Petros , Vargemezis George , Tsokas Gregory , Fikos Ilias , Amanatidou Eftychia , Kordatos Nikolaos , Louvaris Prodromos , Polydoropoulos Konstantinos , Karamitrou Alexandra
Published: March 2023

We investigate the tumulus of Apollonia using the NSTomo3D seismic tomography software. Results reveal P-wave velocities of >850 m/s at the perimeter and <650 m/s in the middle. High velocities are associated with travertine rocks that were used as building materials. Low velocities correspond to unconsolidated sediments used as filling material. Several structures revealed that are of potential archaeological interest.
The structure of the burial mounds in the Eastern Hallstatt areas: a geophysical approach
Authors: Czajlik Zoltán , Črešnar Matija , Mušič Branko , Horn Barbara , Puszta Sándor , Fejér Eszter , Nagy Balázs , Rupnik László
Published: March 2023

Prospecting ploughed-out/erased burial mounds is an important part of the Early Iron Age sites research. A complex use of geophysical methods in forested areas is effective also in the case of tracing the construction of burial mounds. Burial mounds that appear similar on the DSM have relevant differences in their construction.
Geophysical prospections support the historical identification of the archaeological site at Lake Gala, Hebros/Maritsa/Meriç delta (Turkey)
Authors: Dan Anca , Erkul Ercan , Fischer Simon , Stümpel Harald , Bașaran Sait , Çokaman Elif , Lapierre Luc , Brückner Helmut , Rabbel Wolfgang
Published: March 2023

Archaeological survey and combined geophysical measurements of magnetics were conducted. Geoelectrics and ground penetrating radar support the interpretation of a Roman station controlling a branch of the Via Egnatia leading to Ainos (modern Enez in Turkey). The site could be the first archaeological example of a road station in Thrace, constructed between the 1st and the 2nd century CE.
GPR on city roadways: two case studies with feedback from trial trenching
Authors: Fores Benjamin , Hulin Guillaume , Simon François-Xavier , Paez-Rezende Laurent , Devevey Fréderic
Published: March 2023

GPR surveys were performed in dense urban areas in France. Underground utilities and the narrow width of the streets can make GPR really challenging for archaeological features detection. The relevance of GPR compared to trial trenching is discussed.
Integrated archaeological and engineering geophysical investigation of the castle ruin Mödling (Austria)
Authors: Gallistl Jakob , Schiel Hannes , Totschnig Ralf , Hinterleitner Alois , Wallner Mario , Schlögel Ingrid , Löcker Klaus , Scharsching Helmut
Published: March 2023

An extensive multi-method investigation of a castle ruin has been conducted that extends the spectrum of geophysical methods used in archaeological prospection. For complex sites like a castle ruin, the incorporation of seismic and geoelectrical methods can facilitate the interpretation of ground penetrating radargrams, particularly in the existence of bedrock.
Geophysical surveying in Egypt: periodical report for 2021–2022
Authors: Herbich Tomasz
Published: March 2023

A magnetic survey of an Old Kingdom necropolis at Abusir near Saqqara yielded data for a reliable reconstruction of its layout. Water management in the hinterland of the Late Antique and Byzantine city at the site of Marea in northern Egypt could be reconstructed based on the results of a magnetic survey. The resistivity method was applied to record stone structures situated below the ground water table at the site of Heliopolis in Cairo
The effects of content creator, media richness, and content theme on learning performance: Focusing on ESG management education for Chinese employees
Authors:   Academic Society of Global Business Administration, Bae Sujin , Dong Yixi , Kwon Ohbyung
Published: March 2023

[Purpose] With the advent of ESG management, the demand for ESG management education for attitudinal change and enhancing self-efficacy is rapidly increasing. Yet the difficulties to meet the growing demand on ESG management instructors has prompted the development of alternative method of delivering learning contents using generative AI technology. However, the studies to examine the performance of the AI generated contents lecturers has been very few. Hence, the this study aims to experimentally examine the learing effect of AI generated ESG management education. [Research methodology] The experiment was conducted by introducing the learning content to the Chinese employees and subsequently conducting an online survey. We used a mixed subjects design of 2(Content Generators: Artificial Intelligence, Human) × 2(Media Richness: Audio, Video) × 3(Content Theme: Explanatory-concept of ESG management-, Sensitive-importance of ESG management-, Volitional-how to do-). [Research Findings] The results suggest that the interaction between content generator, information delivery method, and content’s topic have an effect on the learner's cognitive change. In particular, it was found that the use of virtual-human instructors powered by generative AI and emotional themes had greater effect on learning performance in the ESG management education for Chinese emplyoees context. [Implications] This study empirically contributes to the AI generated learning technology research. Existing generative AI technology is expected to contribute as a guideline to its successful establishment in global management.
Attacking the 'New Right', Australian Law Reviews and the Peer Review Process
Authors: Allan James
Published: March 2023

In a just published issue in one of Australia’s oldest and best-known law reviews, the Federal Law Review, Dr Harry Hobbs of the University of Technology Sydney has written an article that comes out swinging (read on to see that that is, if anything, a mild description) against critics of three High Court of Australia cases. The three judgments are separated by 28 years in total, but Hobbs lumps them — or rather various critics of any one of these three decisions — together as part of a supposedly coherent and like-minded whole. I am one of those thus lumped, which is why I am taking the time to offer up this brief reply, though there are dozens of others also so categorised.
Observational Study of Recurrent Jets Confined by Active Region Loops
Authors: Yang Liheng , Yan Xiaoli , Xue Zhike , Chen Huadong , Wang Jincheng , Xu Zhe , Li Qiaoling
Published: March 2023

With high spatial and temporal resolution data from the Solar Dynamics Observatory and the New Vacuum Solar Telescope (NVST), we present observations of recurrent jets confined by coronal loops that occurred in the active region NOAA 11726 from 02:00 to 12:00 UT on 2013 April 21. Three jets are clearly observed by the NVST in Hα line. These recurrent jets originate from the emerging bipolar magnetic region at the north of the active region. Half of them are related to the magnetic flux emergence, and the others are associated with the magnetic flux cancellation. Their velocities range from 80.6 ± 1.3 km s−1 to 433.6 ± 20.1 km s−1. Though they eject from the same source region, their shapes, sizes, and eruptive trajectories are not exactly the same. Most of them consist of cool (dark) and hot (bright) components. The differential emission measure distributions of the recurrent jets suggest that they are multithermal structures. The rotation directions of the recurrent jets are not consistent. Eight of them have a counterclockwise rotation, and the others have a clockwise rotation. The 12 recurrent jets are classified as blowout (accounting for 33%) and standard (accounting for 67%) jets. The velocity and density range of the blowout jets are slightly wider than those of the standard jets. The blowout jets have lower temperatures than the standard jets. These observational results suggest that the recurrent jets are probably triggered by recurrent magnetic reconnection between the emerging bipolar magnetic region and its overlying large-scale active region loops.
Constraints on Fluctuating Star Formation Rates for Intermediate-mass Galaxies with Hα and UV Luminosities
Authors: Patel Shannon G. , Kelson Daniel D. , Abramson Louis E. , Sattari Zahra , Lorenz Brian
Published: March 2023

We study the recent star formation histories (SFHs) of 575 intermediate-mass galaxies (IMGs, 109 ≤ M/M
⊙ ≤ 1010) in COSMOS at 0.3 < z < 0.4 by comparing their Hα and UV luminosities. These two measurements trace star formation rates (SFRs) on different timescales and together reveal fluctuations in recent activity. We compute L
Hα
from Magellan IMACS spectroscopy, while L
UV is derived from rest-frame 2800 Å photometry. Dust corrections are applied to each band independently. We compare the deviation of L
Hα
and L
UV from their respective star-forming sequences (i.e.,

Δ
log

L

H
α

and

Δ
log

L

UV

), and after accounting for observational uncertainties we find a small intrinsic scatter between the two quantities (σ

δ
≲ 0.03 dex). This crucial observational constraint precludes strong fluctuations in the recent SFHs of IMGs: simple linear SFH models indicate that a population of IMGs would be limited to only factors of ≲2 change in SFR over 200 Myr and ≲30% on shorter timescales of 20 Myr. No single characteristic SFH for IMGs, such as an exponentially rising/falling burst, can reproduce the individual and joint distribution of

Δ
log

L

H
α

and

Δ
log

L

UV

. Instead, an ensemble of SFHs is preferred. Finally, we find that IMG SFHs predicted by recent hydrodynamic simulations, in which feedback drives rapid and strong SFR fluctuations, are inconsistent with our observations.
A New Tool for Understanding the Solar Wind–Venus Interaction: Three-dimensional Multifluid MHD Model
Authors: Dang Tong , Zhang Binzheng , Yan Maodong , Lyon John , Yao Zhonghua , Xiao Sudong , Zhang Tielong , Lei Jiuhou
Published: March 2023

In this paper, we present a new tool to investigate the interaction of the solar wind with Venus with the approach of a global multifluid magnetohydrodynamics (MHD) model. The continuity, momentum, and energy equations for H+, O+,

O

2

+

, and

CO

2

+

are solved self-consistently together with Faraday’s law. The photochemistry of ionospheric ions are considered as the source term in the density, momentum, and energy equations for each ion. We found that the simulated ionospheric density, temperature, and the bow shock location are consistent with previous observations and simulations for both the solar maximum and minimum. The simulated magnetic fields also agree well with the Venus Express observations. Meanwhile, the high-resolving power and low numerical diffusion makes the model capable of capturing the fine structures of the Venusian-induced magnetosphere, such as the Kelvin–Helmholtz instability and the nightside wake. The escape rates have also been estimated and the results are similar to previous estimations. The high-resolution model could be an efficient tool for the exploration of the fine structures of the Venusian space environment system, and also for the application to other unmagnetized planets.
Recent Updates of Gas-phase Chemical Reactions and Molecular Lines of SiS in CLOUDY
Authors: Shaw Gargi , Ferland Gary , Chatzikos M.
Published: March 2023

Here we present our current update of CLOUDY on gas-phase chemical reactions for the formation and destruction of the SiS molecule, its energy levels, and collisional rate coefficients with H2, H, and He over a wide range of temperatures. As a result, henceforth the spectral synthesis code CLOUDY predicts SiS line intensities and column densities for various astrophysical environments.