bluuebunny/crossref_metadata_2025 huggingface dataset:
A Taxonomy Guideline for Blockchain Platforms
Authors: Monrat Ahmed Afif , Schelén Olov , Andersson Karl
Published: July 2024

Traditional methods of reaching consensus in monetary systems depend on centralized authorities that are considered trustworthy. Blockchain challenges the traditional model by establishing consensus through a decentralized network of peers, which is responsible for validating transactions and preserving a chronologically ordered ledger of transactions. Utilizing blockchain technology has extended beyond cryptocurrencies to encompass various industrial systems. Nevertheless, much ambiguity surrounds the benefits of employing blockchain technology compared to competing technological solutions. The limited adoption of blockchain-based systems can be attributed to the absence of clear guidelines on blockchain governance and the difficulty in evaluating the pros and cons of blockchain solutions. The existence of various blockchain variants, including permissionless and permissioned, can provide challenges in selecting an appropriate solution for a given use case. This article aims to tackle these difficulties by analyzing blockchain governance and its associated tradeoffs, encompassing energy usage, consensus mechanisms, performance, and security considerations. We present a taxonomy guideline that aims to offer valuable insights into the tradeoffs involved and assist in efficiently selecting the appropriate governance structure for blockchain-based solutions across different scenarios. The taxonomy under consideration examines several characteristics of blockchain technology, encompassing energy consumption, consensus techniques, performance, and security elements. These factors are analyzed to provide an appropriate governance model for a blockchain-based solution, such as permissionless, permissioned, or consortium. Moreover, this research study presents a comprehensive evaluation of various consensus mechanisms, including Proof of Work (PoW), Proof of Stake (PoS), Practical Byzantine Fault Tolerance (PBFT), and Proof of Authority (PoA), while taking into account significant characteristics.
The Formulation and Test of Antioxidant Activity from Serum Gel of the Extract Chrysanthemum Flower (Chrysanthemum Indicum L.)
Authors: Shelly Taurhesia  , Dellia Nursyifa Rosdiana  , Diah Kartika Pratami
Published: July 2024

Skin as the outermost layer of the body will be first exposed to UV light, and pollution which may form free radicals and lead to premature aging, so the application of antioxidants is indispensable. One of the skin cares that are in great demand is serum. A plant that has a high content of antioxidants and is widely cultivated in Indonesia is the chrysanthemum flower (Chrysanthemum indicum L.). Previous research stated that the IC50 value of chrysanthemums was 43.34 ppm.  This study aimed to determine the IC50 value contained in chrysanthemum flower extract and formulate it into serum gel that contains antioxidants and meets physical parameters. The method used in determining the IC50 value is the DPPH method. The formulation was carried out by adding different levels of chrysanthemum flower extract to the formula. The evaluation test includes organoleptic, pH, spreadability, viscosity, and antioxidant activity and stability test at room temperature (25oC) and high temperature (40oC). The results obtained were IC50 values of chrysanthemum flower extracts was 32.78 ± 0.01 ppm while the IC50 of serum gel were 109.10 ± 0.1 ppm (F1) and 73.51 ± 0.08 ppm (F2) and after 4 weeks stored at room temperature the IC50 114.02 ± 0.09 ppm (F1) and 76.39 ± 0.06 ppm (F2). The conclusion is that chrysanthemum flower extract has a very strong antioxidant activity, and the serum gel has a strong antioxidant activity and is stable at both room temperature and 40oC for 4 weeks.
Intelligence artificielle dans le renseignement, la défense et la sécurité nationale
Authors: Sfetcu Nicolae ,   Romanian Academy
Published: July 2024

Ce livre explore l'utilisation de l'intelligence artificielle par les services de renseignement du monde entier et son rôle essentiel dans l'analyse du renseignement, la défense et la sécurité nationale. Les services de renseignement jouent un rôle crucial dans la sécurité nationale, et l’adoption des technologies d’intelligence artificielle a eu un impact significatif sur leurs opérations. Il examine également les diverses applications de l’intelligence artificielle dans les services de renseignement, les implications, les défis et les considérations éthiques associés à son utilisation. Le livre souligne la nécessité de poursuivre la recherche et le développement dans le domaine de l'intelligence artificielle pour garantir le bon fonctionnement des services de renseignement. et la défense et la sécurité nationales dans leur ensemble peuvent s’adapter efficacement aux menaces émergentes.
Analyzing Thematic Structures in Queen Elizabeth II’s Christmas Speeches
Authors: Sari Asma , Alyousef Hesham Suleiman
Published: July 2024

Introduction: Political speech plays an important role in connecting various segments of society and fostering a sense of unity.  This study aimed to investigate theme structure and thematic progression patterns in a collection of twenty Christmas speeches delivered by Queen Elizabeth II.
Methodology: A corpus of 711 T-units was analyzed using a mixed-methods research design. Halliday’s (2014) thematic structure approach and Daneš’ (1974) thematic progression model were employed as frameworks for this study.
Results: The research findings indicated that the topical theme was the most frequently utilized type, followed by a moderate usage of textual theme, while interpersonal theme was the least applied. Moreover, a predilection was shown towards unmarked themes over marked ones to enhance simplicity. The findings revealed that the predominant employed thematic pattern was the constant pattern, followed by the linear pattern to a slightly lesser degree, whereas the split pattern was scarcely utilized. The integration of these patterns yielded a harmonious flow of information and a cohesive arrangement for the textual composition.
Conclusion: The analysis of theme structure and thematic progression patterns from 2001 to 2021 revealed that the Queen exhibited a consistent pattern of theme structure usage, while the usage of thematic progression varied depending on the topics addressed in each speech. These results along with other further investigations may be beneficial in training political sciences students, future politicians and public speakers.
Evaluating Financial Stability and Fraud Detection in Selected Indian Pharmaceutical Companies Using Altman Z Score and Beneish M Score Models
Authors: N. Parikh Dr. Poojan ,   Adhyapak Sahayak, H L College of Commerce, Gujarat University, Ahmedabad: 380009
Published: July 2024

This study examines the financial health and the risk of financial statement fraud among five major pharmaceutical companies—Sun Pharmaceutical Industries Ltd., Lupin Limited, Aurobindo Pharma Limited, Dr. Reddy's Laboratories, and Cipla Limited—over the period from 2019 to 2023. Financial statements are crucial documents that provide insights into a company's financial performance and position. However, they can be susceptible to manipulation, leading to financial fraud. The research utilizes the Altman Z-score to assess financial stability and the Beneish M-score to detect the likelihood of financial manipulation. Findings indicate that these companies generally exhibit strong financial health, with Altman Z-scores consistently categorizing them in the "Safe" zone, suggesting a low risk of bankruptcy. Sun Pharmaceutical Industries Ltd. showed significant financial improvement throughout the period, while Lupin Limited experienced a brief dip into the "Gray" zone in 2022 before recovering. Aurobindo Pharma Limited, Dr. Reddy's Laboratories, and Cipla Limited demonstrated remarkable stability, with Cipla Limited maintaining consistently high Z-scores. The Beneish M-score analysis indicated a low risk of earnings manipulation for most companies, though Lupin Limited showed occasional high-risk years. Overall, these results suggest that these pharmaceutical companies maintain strong financial practices and transparency, promoting investor confidence and reflecting positively on the industry's financial integrity and sustainability.
Luxación posterior bilateral traumática de hombro: reporte de un caso
Authors: Concha Juan Manuel , Calvache Carlos Alberto , Palechor Miguel Eduardo , Mahe Diego Armando
Published: July 2024

Introducción. La luxación traumática posterior de hombro es una lesión rara; además, su ocurrencia bilateral es aún menos frecuente y se asocia a convulsiones o electrochoques.
Presentación del caso. Hombre de 25 años que fue atendido en el Servicio de Urgencias de un hospital de segundo nivel de atención de Popayán (Colombia) luego de chocar en una motocicleta contra un automóvil. Con base en los signos clínicos y los hallazgos en las radiografías y la tomografía axial computarizada, se confirmó el diagnóstico de luxación posterior de hombro bilateral, por lo que se realizó reducción cerrada. La rehabilitación se inició a la tercera semana del procedimiento y se realizó seguimiento mensual de la funcionalidad de los hombros utilizando la escala Disabilities of the Arm, Shoulder and Hand (DASH) abreviada. La recuperación fue satisfactoria y, al año de seguimiento, no presentó ninguna limitación funcional ni cambios radiográficos sugestivos de artrosis o necrosis ósea.
Conclusión. La luxación posterior traumática de hombro es una condición poco frecuente y usualmente pasada por alto, por lo que debe tenerse en cuenta como diagnóstico diferencial en pacientes con trauma de hombro, con el fin de realizar un tratamiento oportuno y evitar secuelas funcionales graves.
Enhancing Global Education: The Impact of the IB Curriculum at International Maarif Schools in Erbil
Authors: Shukur Inji
Published: July 2024

The International Baccalaureate (IB) curriculum has emerged as a cornerstone of global education, renowned for its rigorous academic standards and emphasis on holistic learning. This study explores the impact of the IB curriculum within International Maarif Schools in Erbil, Iraq, focusing on its effectiveness in preparing students for the challenges of a globalized world. Utilizing a quantitative approach, a sample of 429 participants from diverse international schools was surveyed to examine perceptions of student performance, educational quality, and global competence. Data analysis, including correlation and regression techniques, reveals significant positive relationships between participation in the IB curriculum and enhanced academic outcomes, critical thinking skills, and intercultural awareness. Findings underscore the IB curriculum's role in fostering comprehensive student development and preparing learners for higher education and global citizenship. The study contributes valuable insights into the educational benefits of the IB curriculum within the specific context of International Maarif Schools in Erbil, offering implications for curriculum design, professional development, and educational policy aimed at optimizing global education initiatives.
The Impact of Government Fiscal Expenditure on Sierra Leone’s Economic Growth
Authors: Bangura Foday Sulaiman ,   School of Government, University of International Business and Economics (UIBE), Beijing, China.
Published: July 2024

This study examines the impact of government fiscal expenditures on Sierra Leone’s economic growth. Based on the study, the researcher disaggregated government fiscal expenditures into three major groups: capital, education, and consumption. In this study, the researcher used a casual-comparative research design to evaluate the independent and dependent variables. The current study uses time series data from the World Bank’s World Development Indicators database covering the period from 2008 to 2022. We employed Ordinary Least Square and Prais Winsten AR (1) regression models. Based on the analysis, government expenditure on capital projects, education, and consumption had a positive and significant effect on Sierra Leone’s economic growth. Conclusively, the findings of this research have furnished additional empirical data regarding government fiscal expenditures on crucial economic domains like capital (fixed), education and consumption (current). It has also unambiguously identified the most efficacious sectors to which the government should allocate greater emphasis in order to enhance the country’s economic growth. The researcher recommends the government of Sierra Leone to continue augmenting its financial support for capital projects, practice judicious consumer expenditures and invest in education that fosters innovation. To maximize the effects of government fiscal expenditures across multiple economic sectors, it is critical to ensure efficient and effective allocation of funds. Getting the desired results requires focused spending, transparent budget processes, and monitoring methods.
Gasztroenterológiai-kardiológiai konszenzus a hatékony gasztroprotekció szükségességéről antithrombotikus kezelés alkalmazásakor
Authors: Herszényi László , Aradi Dániel , Békássy Szabolcs , Járai Zoltán , Juhász Márk , Kiss Róbert Gábor , Kolossváry Endre , Nárdai Sándor , Simonyi Gábor , Szőnyi Mihály , Tomcsányi János , Torzsa Péter , Tulassay Zsolt , Vincze Áron , Becker Dávid
Published: July 2024

Az antitrombotikus (thrombocyta-gátló – TAG és antikoaguláns) szerek alkalmazása nélkülözhetetlen a szív- és érrendszeri (cardiovascularis-CV) betegségek kezelésében. Az antitrombotikus szerek alkalmazásaazonban növeli a tápcsatornai vérzések kockázatát. A megelőzés során a CV és a gasztrointesztinális (GI) kockázati tényezőket egyaránt figyelembe kell venni és hatékony gyomornyálkahártya-védelmet gasztroprotekciót) kell alkalmazni. A gasztroprotekció alapja a hatékony savszekréció-gátlás. A protonpumpagátló (PPI) szerek biztosítják a leghatékonyabb gasztroprotekciót. Az antitrombotikus kezelés során az esetek egy részében nem történik hatékony gasztroprotekció, amely a PPI elégtelen alkalmazásával magyarázható. A hatékony gasztroprotekciót illetően jelenleg nem áll rendelkezésre naprakész magyar útmutató vagy ajánlás. A közlemény a legújabb evidenciák tükrében, elismert hazai kardiológus és gasztroenterológus szakértők multidiszciplináris konszenzusa alapján összefoglalja az antitrombotikus kezelés során alkalmazandó gasztroprotekció legfontosabb gyakorlati szempontjait.
Historický vývoj výberkového spôsobu hospodárenia v Európe: review
Authors: Vencurik Jaroslav , Jaloviar Peter , Repáč Ivan
Published: July 2024

Presented literature review summarizes the knowledge about the issue of historical development of selection silvicultural system in Europe. It describes the selection system as a way to manage the forests that was connected until the first half of the 19th century mainly with not regulated tree harvesting and the overexploitation of forests. Only in some mountain regions with higher proportion of fir, the selection systém was appplied in a sustainable way with the single tree selection. Especially the forests in these regions became in following period the model for the foundation of selection silvicultural system on scientific basis. The largest expansion of selection system was recorded in the first half of the 20th century. After World War II, the interest in this silvicultural system gradually started to decrease, except the traditional regions of its origin. Currently we can observe the increasing popularity of selection forests that in the changing environmental conditions are assumed to be ecologically and economically more stable alternative to even-aged monoculture stands.
Vliv hydroabsorbentu na vzcházivost semenáčků jedle bělokoré
Authors: Bezděčková Lena , Dušek David , Brožovičová Kamila , Kotrla Pavel , Cafourek Josef , Kacálek Dušan
Published: July 2024

Artificial forest regeneration can significantly help to increase the share of silver fir. The process starts with the collection and handling of cones and seeds. In this study, a way was sought to promote the emergence of fir seedlings and thus effectively use the seeds for growing planting stock. The seeds were stratified over 7 weeks at the temperature of 3°C. Hydroabsorbent was added to the substrate in order to increase its moisture content. Both substrate treatments with and without the amendment underwent following watering regimes: 0 – no irrigation, 1 – irrigation once a week, and 2 – irrigation twice a week. Prior to seeding, all treatments were wetted initially as 5 liters of water were poured into one box with the substrate. Then plant emerging rates were monitored weekly over 5 weeks. The positive effect of the added hydroabsorbent was found only in the treatment with initial wetting without additional irrigation. The highest seedling emergency rate was found in substrate without super-absorbent, which was irrigated once a week.
Tracking Microbes from Irrigation Water to Crops: The Potential of Metagenomics and Meta-Transcriptomics
Authors: Musweswe N.L. , Otun S.O. , Kalu C.M. , Memory T. , Ntushelo K.
Published: July 2024

Irrigated crops may harbor microbes from irrigation water that may be deleterious and pose risks to consuming humans and animals. To provide good and quality food void of contamination with harmful pathogens and reduce foodborne diseases, there exists the need to continuously monitor and trace the tran¬sition of microbes from irrigation water to crops. Traditional methods of culturing microbes provided the basic knowledge of the presence of microbes and their transition from irrigation water to the crop however, they are low throughput and cumbersome. The advent of new technologies that can provide high-through-put data have made monitoring of microbes in irrigation water easier generating multitudes of data for both culturable and fastidious microbes. Metagenomics and meta-transcriptomics techniques are promising as they boost generate massive data with less effort than the case of traditional methods. Their application in tracing microbes from irrigation water to crops showed that the crops could harbor harmful microbes pres¬ent in irrigation water. However, further studies are required to improve databases, particularly for viruses and protozoa, standardizing metagenomics, and meta-transcriptomics data analysis protocols.
Phage Therapy and Phage Biocontrol – between Science, Real Application and Regulation
Authors: Kizheva Y. , Pandova M. , Hristova P.
Published: July 2024

The increasing emergence of antibiotic-resistant bacteria is considered a “silent epidemic”, globally, and requires urgent action in the development of new effective treatments for severe bacterial diseases. Regarding this, one of the most promising approaches, that is gaining favor both in the scientific community and in the real world of applied medicine is the use of phages, the naturally occurring killers of bacteria, as supplements or substitutes for traditional disease therapies. The possible ways of application of phages in the combat with resistant bacteria are quite diverse: as integrated plant protection strategies in agriculture and as substitutes for chemical pesticides, in food safety, in aquatic systems, and animal and human healthcare. However, certain challenges shall be highlighted in terms of the advancement of studies on the potential of phages, as well as the regulatory framework controlling the manufacture and implementation of phage-based products. Moreover, the general understanding of the use of bacteriophages as antibacterial agents needs further clarification among the public. Thus, it is crucial to promote phage research, particularly in nations with little or no experience with phage studies as therapeutic agents. In this regard, in light of the new opportunities in the fight against multidrug-resistant bacteria, this review aims to take a look at the phages, the natural killers of bacteria.
The Relationship between TLR2 SNP Polymorphism and IL10, IL6 Levels in Atopic Dermatitis Patients
Authors: Yassin S.A. , Abood Z.H.
Published: July 2024

Inflammatory diseases like atopic dermatitis have shown a correlation between changes in immune responses and variations in the TLR2 gene, with a specific focus on how TLR2 polymorphisms influence IL- 10 and IL-6 levels in individuals with AD. Fifty eight patients with atopic dermatitis and 32 healthy controls provided blood samples for analysis. IL-10 and IL-6 levels were measured using Elisa assay, and TLR2 gene variants were identified with Sanger sequencing. The results revealed that TLR2 polymorphisms, particular¬ly (T-6686-A), were not significantly associated with AD patients compared to healthy controls. There was a significant increase in the IL-6 and IL-10 levels between atopic dermatitis patients and healthy control. Otherwise, the result showed a significant increase in the IL-6 level and no significant increase in the IL- 10 level between AD patients’ men and women. These results suggest a potential link between TLR2 genetic variations and altered IL-10 or IL-6 levels in AD patients, highlighting the influence of TLR2 polymorphisms on immune responses in this condition. Studying TLR2 polymorphisms’ effect on cytokine profiles could of¬fer insights into AD pathogenesis and guide personalized immune-targeted therapies for affected individuals. The absence of significant differences in the distribution of genotypes among various allele variants may be due to the small size of the sample or the variant TLR2 (rs4696480). Individuals with AD often exhibit ele¬vated levels of IL-6 and IL-10, highlighting the complex immune dysfunction associated with this condition.
Study of Bulgarian Plant Extracts Effect on Three Bacterial Sialidases
Authors: Gocheva Y. , Nikolova M. , Engibarov S. , Lazarkevich I. , Mitova S. , Eneva R.
Published: July 2024

Since sialidase is a pathogenicity factor in certain microbes, it is important to inhibit it as this could have both preventative and therapeutic impacts on a number of diseases. Viral sialidase inhibitors have pre¬viously produced significant effects, but there are few experiments of the same kind on bacterial enzymes. The ability of some extracts from Bulgarian plants to inhibit the sialidases of Vibrio cholerae non-O1, Arthrobacter nicotianae, and Oerskovia paurometabola was investigated. Extracts from Rosa damascena, essential oil from Origanum vulgare ssp. hirtum and acetone exudate from Helichrysum arenarium were found to have an inhibitory effect on the studied enzymes. The influence of the extracts on bacterial siali¬dase activity was investigated for the first time. It was found that 5% Triton X-100 used for extract dilution has inhibitory effect on sialidase produced from O. paurometabola (76%), from V. cholerae non-O1 (30%) and has no effect on A. nicotinae.
Inflammatory Papillary Hyperplasia: A Case Report
Authors: Tsitou V-M. , Rallis D. , Tsekova M. , Yanev N.
Published: July 2024

This clinical case report presents a case of inflammatory papillary hyperplasia (IPH) in a 66-year-old female patient with controlled Type II diabetes and a year-long oral candidiasis. Presenting with discom¬fort and multiple nodular lesions under her relevantly new (3 years old) ill-fitting full maxillary denture, which she wore throughout the day and night, where she continuously used denture adhesives to stabilize the denture and relieve the discomfort caused by the ill-fitting construction, her condition was indicative of inflammatory papillary hyperplasia and fungal infection. Management involved local antifungal treatment, diode laser surgical removal of nodular lesions to alleviate the discomfort, fabrication of a new denture, and extensive oral hygiene education. Over two months, the Candida levels were eliminated. This case high¬lights the complexities of treating denture stomatitis in patients with systemic health issues, emphasizing the need for a multidisciplinary treatment approach and continuous care.
Reseña de Teatro y poesía en los inicios del siglo XXI. En reconocimiento a la labor del profesor José Romera Castillo, eds. Rocío Santiago Nogales y Mario de la Torre-Espinosa
Authors: Giordano Paredes Maria Angelica
Published: July 2024

Reseña de:
Rocío Santiago Nogales y Mario de la Torre-Espinosa, eds.: Teatro y poesía en los inicios del siglo XXI. En reconocimiento a la labor del profesor José Romera Castillo, Madrid, Verbum, 2022, ISBN: 978-84-1337-3, 557 pp.
Reviews and Responses for Securing the Sky: Detecting Aircraft Location Drifting through Cross-Checking Receiver-Based Estimated and Received ADS-B Trajectories
Authors: Lenders Vincent , Schäfer Matthias , Strohmeier Martin , Darabseh Ala , Khandker Syed , Pöpper Christina
Published: July 2024

See detailed reviews and responses in the PDF file.
DOI for the original paper: https://doi.org/10.59490/joas.2023.7504
Pengaruh Penerapan Tax Amnesty Terhadap Penerimaan Pajak
Authors: Seri Intan  , Adelia Nur Iftikhor  , Dien Noviany Rahmatika
Published: July 2024

This study aims to review previous research information because the idea of the implementation of tax amnesty in Indonesia is still developing and serves as a basis for scientific development and can provide ideas on new topics in the future. This study used a systematic literature review (SLR), and 37 SINTA-accredited articles were evaluated. The number of publications related to tax amnesty is constantly changing from 2018 to 2024. The most common research method is qualitative research, and several articles published from 2018 to 2024 will be systematically analyzed. In contrast, tax revenues are significantly affected by Tax Amnesty measures. This is in accordance with the purpose of Tax Amnesty, which is to increase tax revenue, which among other things will be used to finance development. Overall, research on the implementation of tax amnesty in Indonesia has been quite good, but it needs to be improved due to the lack of researchers, lack of knowledge about taxes, and limited discussion topics.
Analisis Kinerja Keuangan Pemerintahan Daerah Berdasarkan Metode Value For Money Pada Pemerintahan Kota Surakarta Tahun 2020-2022
Authors: Muhammad Awwallu Rizqi  , Sonny Fransisco Siboro  , Fikri Ramadhan  , Jonathan Gracia Hutagalung
Published: July 2024

The purpose of this research is to measure the financial performance of Surakarta City Local Government using the value for money approach. A qualitative descriptive approach was used in this research. Postpositivist research utilizes natural conditions, with the researcher as the main instrument. Based on the data, the financial performance of the Surakarta City Government was evaluated using economic ratios in 2020-2021, and with an overall average of 85.28%, it fell into the economic category. In terms of efficiency, it is measured by the efficient ratio from 2020-2022 with an overall average of 96.24% but in 2020-2021 which is included in the efficient category and in 2020 it is not included in the efficient category. From the effective side, it is measured by the effective ratio from 2020-2022 with an overall average of 98.74% but only in 2020 which is not included in the effective category and the following year 2021-2022 is included in the effective category.
Pengaruh Tingkat Hutang Dan Tingkat Kesulitan Keuangan Terhadap Konservatisme Akuntansi
Authors: Refi Mariska Fitriani  , Eka Alfiyah N  , Dien Noviany Rahmatika
Published: July 2024

Financial recognition is the basis that encourages companies to report losses early and delay revenue recognition. Conservatism affects the quality of the main indicators reflected in financial reporting. The method used in this research is Structured Literature Review (SLR), where the data sources are obtained from Semantic School, Sinta Journal, and Google School for the publication years 2018 to 2024. Next, filtering is carried out to match the subject matter, resulting in 50 journals that will be analyzed systematically. So the results of the research state that a level of debt has a good influence on financial recognition, even though the level of financial difficulty has a positive but negative effect on accounting conservatism. So it indicates that a manager who has a high level of debt leads to more conservatism in their financial reporting to meet the interests of creditors, while companies experiencing difficulties tend to be less conservative.
Pengaruh Penerapan Teknologi Big Data dan Independensi Auditor terhadap Efektivitas Proses Audit
Authors: Indi Rakhmawati  , Nabila Nur Maulida  , Dien Noviany Rahmatika
Published: July 2024

Research Objectives: This study aims to review and re-analyze the information that has been in previous studies because Big Data Technology in Indonesia is still in the development stage and has become a hot topic in Indonesia. Auditor independence is defined as a mental attitude that is free from influence, not controlled by other parties and not dependent on others. This proves that auditor independence plays an important role in an organization and builds accountability in the organization. The author hopes that this research can be the basis and provide ideas for new research in the future. Research Method: This study was conducted using the SLR (Systematic Literature Review) method with a total of 28 previous journals taken that were analyzed in this study Research Results: The results of the study show that the integration of Big Data technology substantially affects the
Tren Perkembangan : System Literature Review Analisis Pemanfaatan Green Accounting Terhadap Kinerja Keuangan Perusahaan
Authors: Sendy Eko Syahputra  , Fahzami Ahmad Nursati  , Dien Noviany Rahmatika
Published: July 2024

Purposes : The purpose of this research is to review and analyse previous information included in the study of Green Accounting in Indonesia which is still in the process of developing and becoming a hot topic in Indonesia. The author hopes that this research can serve as a basis and provide ideas for future research Research Methods : This study was using the SLR (Systematic Literature Review) method with 60 totals previous journals taken literatured in this study. Research Results : The trend of Green Accounting studies in Indonesia from 2019-2024 is still fluctuating. This System Literature Review research shows that Green Accounting needs to be improved. This research is based on policies, initiatives to manage the sustainability of the natural environment based on eco-friendly principles and green innovations that can further improve the environment. The business activities of a company in the future will no longer cause damage to the natural environment, but the entity can preserve and maintain the surrounding ecosystem and natural resources.
Penerapan Metode Activity Based Costing dalam Penentuan Tarif Kamar Hotel pada Mona Plaza Hotel Pekanbaru
Authors: R. Nur Raini Pertiwi  , Nurhazana Nurhazana
Published: July 2024

Determination of hotel rates is a very important decision. so the hotel needs the right accounting system, especially in calculating costs so that it can determine the appropriate tariff. Activity Based Costing method is one of the accurate methods in determining hotel room rates. The purpose of this study is to apply the Activity Based Costing method in determining hotel room rates and then compare it with the determination of hotel room rates through the cost of goods issued by the hotel. This research uses quantitative descriptive method.  The results showed that the room rates determined through Activity Based Costing resulted in room rates that overstate compared to the rates set by the hotel. Activity Based Costing is not suitable if applied to Mona Plaza Hotel.
Peran Auditor dalam Mendeteksi dan Mencegah Kecurangan Keuangan
Authors: Hanifah Nur Andini  , Aniza Listianti  , Neny Pebriana  , Mohammad Afrizal Miradji
Published: July 2024

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.
Analisis Pengaruh Tekanan Stakeholder Terhadap Pengungkapan Laporan Keberlanjutan Berdasarkan Gri Indeks
Authors: Ken Karunia Megan  , Einde Evana  , Nurdiono Nurdiono  , Neny Desriani
Published: July 2024

This study aims to determine the impact of stakeholder pressure (environment, employees, consumers, and individual shareholders) on sustainability report disclosure. This quantitative study uses secondary data from annual reports and sustainability reports as sources of information. The study involves companies listed in the Kompas 100 Index from 2020 to 2022 as the population. The sampling technique chosen is purposive sampling, resulting in 41 companies as the sample, with a total of 123 reports observed. The analysis is conducted using multiple linear regression, with IBM SPSS Statistics 25 software as the analytical tool. The findings of the study indicate that pressure from the environment and consumers positively affects sustainability report disclosure. However, pressure from employees and individual shareholders does not have a significant impact on sustainability report disclosure.
APRENDIZAGEM MATEMÁTICA NA EDUCAÇÃO INFANTIL MAPEAMENTO DE DISSERTAÇÕES E TESES (2012 – 2021)
Authors: Silva Tamires Tavares da , Oliveira Carloney Alves de
Published: July 2024

Este artigo objetiva apresentar resultado de um mapeamento de teses e dissertações, defendidas no período de 2012 a 2021, no Brasil, acerca de aprendizagens matemáticas na educação infantil. Adotamos uma abordagem qualitativa cujo o método é do tipo" Mapeamento Bibliográfico", seguindo os pressupostos de Fiorentini et al. (2016), para quem o mapeamento significa, um processo sistemático de levantamento e descrição de informações acerca das pesquisas produzidas sobre um campo específico de estudo, abrangendo um determinado espaço (lugar) e período de tempo, realizado na Biblioteca Digital Brasileira de Teses e Dissertações (BDTD), de onde foram selecionados 9 trabalhos a serem apresentados, dos quais 8 narram aprendizagens matemáticas e suas vivências no espaço educacional infantil e 1 disserta, especificamente, da importância de ensinar matemática as crianças de forma lúdica, respeitando seu tempo de aprendizagem, suas especificidades enquanto crianças e lhes proporcionando prazer ao aprender
SABERES PROFISSIONAIS NA FORMAÇÃO DE PROFESSORES DE MATEMÁTICA NO NORTE DO TOCANTINS
Authors: Teixeira Apoliana de Jesus , Carneiro Rogerio dos Santos , Machado Francisco Araujo
Published: July 2024

Este artigo é parte do desenvolvimento de uma pesquisa de mestrado em andamento, vinculada ao programa de pós-graduação em Ensino de Ciências e Matemática (PPGecim), da Universidade Federal do Norte do Tocantins – UFNT. Para responder ao seguinte problema: como os saberes para e a ensinar Matemática estão constituídos nas disciplinas do curso de Ciências com Habilitação Plena em Matemática, da Universidade Federal do Tocantins (UFT), campus de Araguaína?, foi analisada a disposição dos saberes profissionais do professor de Matemática, existentes nas disciplinas das grades curriculares dos anos 2001 e 2007, do curso de Ciências com Habilitação Plena em Matemática. Para alcançar tal objetivo, foi feita uma pesquisa histórica e uma análise documental, assentada no aporte teórico-metodológico advindo de autores como Burke (2016), Chartier (1988), Choppin (2002), De Certeau (1982), Hofstetter e Schneuwly (2017), Valente (2007), Hofstetter e Valente (2017), acerca da historiografia e os conceitos saberes para ensinar e saberes a ensinar. O estudo apontou que as disciplinas de cunho matemático estiveram predominantes nos currículos analisados, já as disciplinas de cunho pedagógico eram em menor quantidade, o que pode ser representado como uma predileção ao desenvolvimento dos saberes a ensinar em detrimento dos para ensinar, na formação inicial dos professores de Matemática.
UM ESPAÇO NÃO ESCOLAR E A DIVULGAÇÃO CIENTÍFICA SOBRE OS QUELÔNIOS: POSSIBILIDADES PARA O ENCANTAMENTO
Authors: Silva Milena Bragança da , Dutra Leandro Barreto
Published: July 2024

Os quelônios de água doce estão entre os animais mais ameaçados do mundo, com espécies sujeitas às mais diversas formas de impactos correndo um alto risco de extinção para o grupo como um todo. O Centro de Estudos dos Quelônios da Amazônia pesquisa e divulga informações sobre esse grupo de animais e sabe-se que o encantamento é uma das formas que potencializa positivamente esse processo. Nesse sentido, o objetivo deste artigo é analisar os encantamentos potencializados através de uma intervenção no espaço desse centro de estudos. A metodologia é qualitativa, de natureza aplicada e com objetivos interpretativos. A análise dos dados foi realizada através da Análise de Bardin. Os resultados indicam que a tartaruga albina e a Mata-matá são as que mais despertam encanto entre os visitantes; que a presença de um guia/monitor contribui significativamente na promoção de novos encantos e que as mudanças necessárias para potencializar o envolvimento do público com os quelônios são relativamente simples. Considera-se importante que novas pesquisas sejam construídas sobre essa temática
DIVULGAÇÃO CIENTÍFICA E ESPAÇOS NÃO FORMAIS: PRÁTICAS PEDAGÓGICAS EM SUSTENTABILIDADE
Authors: Xavier Jhonatan Luan de Almeida , Perin Lucélia , Gonçalves Carolina Brandão
Published: July 2024

Este artigo tem como objetivo apresentar uma prática de divulgação científica aliada aos espaços não formais em uma escola pública do município de Manaus, Amazonas. Junto aos estudantes do Ensino Fundamental, buscou-se responder à seguinte questão: Como promover processos de divulgação científica, em ambiente escolar e espaços não formais, em práticas voltadas para a sustentabilidade? O artigo apresenta abordagem qualitativa, descritiva, com enfoque fenomenológico, bem como pesquisa participante, além de rodas de conversa, aulas de campo e oficinas para coleta de dados. Analisaram-se não somente os benefícios das práticas de divulgação científica e seu alinhamento com os espaços não formais para o ensino, mas também como a sustentabilidade pode estar mais presente nas práticas pedagógicas no Ensino Fundamental. Como resultados significativos, pontuam-se melhorias e diversificação nas aulas e nos modelos de aprendizagem dos estudantes participantes.
A EXPERIÊNCIA DA PAISAGEM ATRAVÉS DE PLATAFORMAS DIGITAIS NO PROJETO MUSEU DA PAISAGEM
Authors: Loureiro Domingos Fernando da Silva , Santos Damaris de Lima
Published: July 2024

O presente artigo discorre sobre as circunstâncias implicadas na exposição da paisagem no contexto museológico. Pretende analisar o desenvolvimento do museu virtual direcionado ao tema da paisagem. O espaço virtual é lugar de reflexão e difusão da paisagem e desempenha um papel cada vez mais relevante e desafiador para artistas e curadores. A experiência indireta com o território e o deslocar de elementos do exterior para o mundo virtual, colocam desafios que precisam ser analisados. A interação entre sujeito e território poderá ser passível de reinvenção através da intermediação das plataformas digitais. Além disso, através da disseminação de conteúdos e arquivo, tem-se a possibilidade de produção de obras que atuam por meio de aspetos sensíveis e inteligíveis, ampliando o contato com o público. Os objetivos deste artigo são: analisar o papel da experiência intermediada e das suas implicações na expansão das noções de fenomenologia propostas por Husserl e, em particular da fenomenologia da percepção de Merleau-Ponty; avaliar o papel do mundo virtual na circunstância do acesso ao espaço museológico que trata a paisagem; e propor que o virtual expande a noção de museu no contexto da paisagem, como é o caso do Museu da Paisagem (www.museudapaisagem.pt).
REFLEXÃO DOCENTE NA BIOGRAFIA EDUCATIVA: (AUTO) FORMAÇÃO PARA O ENSINO DE CIÊNCIAS NA EJAI
Authors: Viana Sirliane da Costa , Fraiha-Martins France
Published: July 2024

No estudo deste texto investigamos o ensino de ciências com o olhar sobre a biografia educativa de professores que ensinam ciências nos anos iniciais da Educação de Jovens, Adultos e Idosos (EJAI) em escolas públicas do estado do Amapá. Nossa intenção centrou-se em compreender sobre a constituição do ensino de ciências em professores a partir de suas reflexões emergidas em suas biografias educativas. Utilizamos o método investigativo pautado na pesquisa narrativa, assumimos a abordagem processual da pesquisa-formação, e a biografia educativa como instrumento. Além disso, buscamos refletir sobre um ensino de ciências próprio da e para a EJAI. Entendemos que ao conhecer e compartilhar a biografia educativa de professores, a partir da narrativa de seus itinerários de formação e docência, oportunizamos momentos de reflexão daquilo que foi vivido na perspectiva do presente, proporcionando alternativas que possam contribuir na autoformação de professores, no âmbito pessoal e profissional, e na sistematização de propostas concretas e peculiares para o ensino de ciências na EJAI.
CORPO-PENSAMENTO E TEMPO E INVENÇÕES NAS PESQUISAS EM CIÊNCIAS: O AIONGRAMA
Authors: Duarte Claudia Glavam , Mittmann Veronica de Lima
Published: July 2024

Esse artigo tem a intenção de apresentar o Aiongrama, inventado em uma pesquisa realizada no mês de março de dois mil e vinte e dois, com crianças com idades entre quatro e cinco anos de uma escola pública de uma pequena cidade do Rio Grande do Sul. Cabe salientar que diferente de um cronograma, o Aiongrama se move pelos acontecimentos e pelos encontros. Nesse sentido, seria uma organização do tempo de pesquisa que pretende dar a ouvir aos corpos-pensamentos, que sentem e que se expressam no encontro com lugares, pessoas, animais e conceitos. Isto é, em tempo Aion, a pesquisa se propõe a experimentação. Com isso, apresentamos os dois tempos que atravessam uma pesquisa. Cronos é o tempo que pode ser medido em dias, meses, anos, horas e segundos, já Aion, seria o tempo dos acontecimentos, dos encontros e dos sentidos. Além disso, por ser Aion o tempo do devir, um corpo-pensamento que experimenta um Aiongrama também é um corpo-pensamento em transformação
VAMOS FALAR DE VIDA NA BIOLOGIA? UM CONVITE PARA ABRIR AS NOSSAS AULAS AO QUE NOS CATIVA
Authors: Silva Fábio Augusto Rodrigues e
Published: July 2024

Este relato autobiográfico foi escrito a partir de causos, que procuram apresentar as concepções de seu autor acerca do processo de ensino e aprendizagem e formação docente de professores de ensino de Ciências e Biologia. Essas concepções se originam de uma percepção de que há uma perpetuação de um ensino de Biologia, enciclopédico, descritivo, e, portanto, sem vida. Para contrapor essa abordagem recorrente da biologia escolar, esses causos trazem situações em que sujeitos encontraram oportunidades para se identificar como seres singulares, com vivências e experiências, que podem e devem ser compartilhadas em salas de aulas. São exemplos, que evidenciam a busca de um processo formativo, que se abre para novas possibilidades de se compreenderem a vida, os seres vivos e os territórios.
MURMÚRIOS EPISTOLARES DE UM PROFESSORAR QUE ENSINA CIÊNCIAS EM TEMPOS DE COVID-19
Authors: Oliveira Caroline Barroncas de , Aikawa Mônica Silva , Costa Mônica de Oliveira
Published: July 2024

O presente trabalho tem como objetivo problematizar os primeiros acontecimentos da pandemia de COVID-19, bem como seus desdobramentos na vida e no professorar. O corpus é formado por e-mails que aproximam, desabafam, denunciam, reivindicam, defendem e amenizam. Em vias teórico-metodológicas, este trabalho transita nas fronteiras dos estudos pós-críticos, baseado sobretudo no pensamento de Foucault acerca do cuidado de si e da escrita de si por correspondência. Nesse sentido, a correspondência transmuta-se em presença e torna-se caminho de reencontro não apenas conosco em deriva docente, mas também com pares, a um tempo, próximos e diversos. O conjunto epistolar formou-se de murmúrios do cotidiano pandêmico, da relação intrafamiliar e do trabalho remoto. No espaço da narrativa, buscou-se enxergar a escrita como processo de subjetivação e de prática de si com vistas de modo a colocar o sujeito em seu espaço de liberdade e de resistência aos poderes disciplinares e biopolíticos da sociedade moderna
From Fantasy To Fear: The Politics Of Veil During The Algerian War Of Independence
Authors: Tahir Tayyaba Batool , Asad Mahbloos , Akram Wajid
Published: July 2024

Women bodies have been the site of contestation and struggle in the colonial ventures. This research article aims to discuss the opaque veil erected as a barrier between the bodies of Algerian women and French colonizers’ gaze. Rather than being an object to be seen and observed by French men, the veiled women ‘See, without being seen’. Thus, the veil evaded power dynamics between colonized and colonizers. By doing a literature search of French colonial rule in Algeria (1830-1962), this paper explores the significance of the veil by comprehending the processes of veiling, unveiling and re-veiling of the Algerian women during the c[1]olonial rule in Algeria. Drawing the theoretical framework from the works of Malek Alloula and Timothy Mitchell, this essay also examines different paradoxes associated with the veil in Algeria. This essay analyses the drastic change in the French perception of the veiled Algerian women from the erotic towards a new emphasis on the veiled Algerian women as a symbol of political danger. This paper also explores how this new political role gave the veiled Algerian women agency to act during French colonial rule in Algeria and how veiling became a symbol of colonial resistance.
تقدير وتحليل المتوسط اليومي لإلشعاع الشمسي بمحمية اإلمام تركي بن عبد للا في المملكة العربية السعودية
Authors: أحمد بن عبد لله الدغيري
Published: July 2024

تعتمد هذه الدراسة على سلسلة من المعادلات الرياضية التي تم استخدامها في حساب المتوسط اليومي لإجمالي الاشعاع الشمسي (الاشعاع الشمسي المباشر والاشعاع الشمسي المبعثر من السماء والاشعاع الشمسي المعكوس من السطح) بأربعة مواقع بمحمية  الإمام تركي بن عبد الله بشمالي شرق المملكة العربية السعودية. ولقد تبين من نتائج هذه الدراسة أن فترة التشمس (عدد ساعات السطوع الشمسي) تتزايد تدريجياً بمتوسط يومي يتراوح بين 10.5 ساعات خلال شهر ديسمبر (بداية فصل الشتاء) و 13.5 ساعة خلال شهر يونيو (بداية فصل الصيف).
 أظهرت تحاليل التباين المكاني أن جملة الاشعاع الشمسي يتماثل نسبياً بالمواقع قيدالدراسة ، بحيث يتراوح هذا المتوسط بين 518.0 واط/ساعة/م2 بمحطة الجوف و 595.4 واط/ساعة/م2 بمحطة حائل. وبتباين المتوسط المتوسط اليومي لإجمالي الاشعاع الشمسي نسبياً خلال فصول السنة، بحيث تتلقى منطقة الجوف خلال فصل الصيف أعلى كمية من الاشعاع الشمسي بمتوسط يومي يعادل 892.0 واط/ساعة/م2 بينما تتسم بقية المناطق بمتوسطات يومية متجانسة تتراوح بين 765.4 و 765.5 واط/ساعة/م2.
ويتماثل توزيع المتوسط اليومي لإجمالي الاشعاع الشمسي خلال فصل الخريف مع مثيله خلال فصل الشتاء، بحيث تتلقى منطقة الجوف أقل كمية من إجمالي الاشعاع الشمسي بمتوسط يومي لا يتعدى 609.8 واط/ساعة/م2، في حين يصل هذا المتوسط أقصاه بما يعادل 637.8 واط/ساعة/م2 بمنطقة حائل. ولقد تبين أن الاشعاع الشمسي المباشر صافي الاشعاع الشمسي الذي يصل إلى سطح الأرض يومياً يتسم بتوزيع متباين نسبياً من فصل لآخر يشكل الاشعاع الشمسي المباشر نسبة قدرها 84.5% بالقيصومة و 84.2% بحائل و 84.3% برفحا والجوف.