bluuebunny/crossref_metadata_2025 huggingface dataset:
Root responses under water deficit stress: unraveling the impact on wheat crop and the ameliorating role of brassinolide
Authors:   Department of Crop Physiology, College of Agriculture, Chadra Shekhar Azad University of Agriculture and Technology, Kanpur- 208 002, India, Sharma A.K. , Pradhan J. ,   Department of Botany, College of Basic Sciences and Humanities, Dr. Rajendra Prasad Central Agricultural University, Pusa-848 125, India, Kumar S. ,   Department of Botany, College of Basic Sciences and Humanities, Dr. Rajendra Prasad Central Agricultural University, Pusa-848 125, India, Pramanik K. ,   Department of Botany, College of Basic Sciences and Humanities, Dr. Rajendra Prasad Central Agricultural University, Pusa-848 125, India, Kastury C. ,   Department of Botany, College of Basic Sciences and Humanities, Dr. Rajendra Prasad Central Agricultural University, Pusa-848 125, India, Kumari G. ,   Department of Microbiology, Dr. Rajendra Prasad Central Agricultural University, Pusa-848 125, India, Jaiswal A. ,   Department of Microbiology, Dr. Rajendra Prasad Central Agricultural University, Pusa-848 125, India, Jena C. ,   Department of Botany, College of Basic Sciences and Humanities, Dr. Rajendra Prasad Central Agricultural University, Pusa-848 125, India
Published: January 2024

Aim: To identify changes in root system architecture traits of wheat due to exogenous application of epibrassinolide for the alleviation of negative impact of low moisture stress in wheat crop. Methodology: On the basis of growth performances one set of contrasting wheat genotypes were identified (HD-2733, relatively stress tolerant and DBW-187 relatively stress sensitive). Similarly, brassinosteroids (BRs) concentration was selected by pilot experiments, wherein 0.01mM performed best among all. Taking all these results into consideration, four treatments (T0=well-watered, T1=water deficit, T3=EBL + well wateredandT4=EBL + water deficit) were maintained for evaluation of root architectural traits, biomassand grain yield per plant. Results: The tolerant genotype (HD-2733) showed better tolerance in almost all root traits and in yield as compared to the sensitive genotype (DBW-187). epibrassinolide under water deficit condition was found to be effective as the root trait values were higher for root length, root volume, root surface area and root biomass under EBL+ water deficit treatment as compared to water deficit. Shoot biomass was highly sensitive to water deficit as the biomass allocation under water deficit was more towards root as compared to shoot. Interpretation: Epibrassinolide can be a potent biochemical to improve the root characteristics as well as yield per plant. Seeds of tolerant genotype treated with 0.01m M EBL even under low moisture stress can be recommended. Key words: Epibrassinolide, Root system, Wheat, Water deficit
Challenges and Opportunities in the Halal Pharmaceutical Industry in Malaysia
Authors: Naimat Nasihah , Ahmad Mustafa Mimi Sofiah , Nasrijal Nasreen Miza Hilmy , Mahat Ida Rahayu
Published: January 2024

Following the global significance of halal pharmaceutical products, Malaysia has positioned itself as a key manufacturer to increase industrial demand. This study examines Malaysia's halal pharmaceutical industry by internalizing consumer preferences for halal pharmaceuticals and the associated complexities. The data derived from literature reviews were subjected to documentation analysis. Consumer preference was substantially influenced by religious beliefs, product quality, and health concerns. Halal certification, cross-contamination concerns, and regulatory compliance were the key issues underlying halal pharmaceutical products. Overall, this empirical work expanded the current literature with pivotal insights into the future developments of halal pharmaceuticals in Malaysia. Industry players, policymakers, and stakeholders can utilize such knowledge to develop strategies that enhance the halal pharmaceutical industry and meet Muslim consumers’ preferences.
Decision Trees Impact Learning: An Empirical Study Using Exchanges of Nonmonetary Assets
Authors: Lively Heather M. , Valencia Adrian , Shouse Reggie L.
Published: January 2024

In this study, we demonstrate the benefits of using a decision tree to learn the rules for exchanges of nonmonetary assets. Our results indicate that students using a decision tree performed significantly better on both true/false questions and an open-ended application problem than students who were not provided the decision tree. Most notably, lower-performing students who used the decision tree were able to bridge the gap with their higher-performing peers on the true/false questions. Furthermore, the results for the survey of usefulness show that lower-performing students valued the decision tree marginally better than other students. The success of this graphic organizer implies that similar decision trees should be adopted or created to engage meaningful learning within other accounting topics. Overall, our findings indicate that lower-performing students benefit the most from integrating decision trees in the accounting curriculum.
Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard
Authors: Li Bin , Venkatachalam Mohan
Published: January 2024

This paper evaluates the real effects of the new lease standard, ASC 842, on firms’ investment and operational outcomes. Using a sample of airline companies, we find that, subsequent to the promulgation of ASC 842 (2016–2018), public airlines reduce operating lease usage by about seven to ten percentage points relative to private airlines. The reduced lease usage is replaced by increased ownership, suggesting an equilibrium shift in firms’ investment due to changes in the cost-benefit tradeoffs associated with the operating lease classification. We also find evidence that the decline in lease usage hinders public airlines’ operational flexibility, as we observe more idle capacity in flights post-ASC 842. Facing excess capacity, public airlines seem to deploy their aircraft to shorter flying routes, raising the possibility of more wear and tear on the fleet. Overall, our evidence suggests that the new lease standard has intended and unintended real effects.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: M41; M48; D22; D24; D25; E22; G38.
Tekstylia z cmentarzyska kultury wielbarskiej w Malborku-Wielbarku, stan. 1 (5)
Authors: Maik Jerzy , Łuczkiewicz Piotr , Kleemann Jörg
Published: January 2024

Badania na cmentarzysku w Malborku-Wielbarku prowadzone były w latach 1927–1936, 1984–1985 oraz 2008–2021. W ich trakcie odkryto łącznie ponad 2200 pochówków, datowanych od fazy A1 młodszego okresu przedrzymskiego po okres wędrówek ludów (faza D1). W 9 grobach znaleziono pozostałości 12 tkanin i 1 nitki. Wszystkie tekstylia były bardzo źle zachowane, a przetrwały z reguły dzięki sąsiedztwu przedmiotów metalowych. Były to tkaniny lniane w splocie płóciennym i wełniane w splocie skośnym 2/2, typowe dla obszaru kultury wielbarskiej oraz szerzej – środkowej i północnej Europy.
Osada Siennica w kontekście wczesnośredniowiecznej rubieży południowo-wschodniego Mazowsza
Authors: Skrzyńska Katarzyna
Published: January 2024

Artykuł zawiera wstępną rekonstrukcję obrazu wczesnośredniowiecznego osadnictwa w dorzeczu rzeki Sienniczki. Została tam też przedstawiona osada Siennica, której nazwa, jako jedna z pierwszych z tej części Mazowsza, pojawiła się w źródłach pisanych. Kontekstem tej analizy jest południowo-wschodnia i wschodnia rubież Mazowsza obejmująca zlewiska Świdra, Kostrzynia i Liwca, gdzie zarejestrowano kilkanaście grodzisk współtworzących dobrze czytelny kordon. W warstwie interpretacyjnej pojawia się zagadnienie szlaków komunikacyjnych łączących w średniowieczu Czersk z przygranicznymi kasztelaniami: liwską i łukowską oraz kwestia lokalizacji kilku osad zlokalizowanych na peryferiach południowo-wschodniego Mazowsza, których nazwy wraz z toponimem Zenniza odnotowane zostały pod datą 1220 r.
Zwierzęta w życiu mieszkańców wczesnośredniowiecznego grodu na Zawodziu w Kaliszu w świetle dawnych i aktualnych wyników badań archeozoologicznych
Authors: Piątkowska-Małecka Joanna
Published: January 2024

Autorka przedstawia wyniki analizy archeozoologicznej pokonsumpcyjnego zbioru szczątków kostnych z majdanu grodziska na Zawodziu w Kaliszu, datowanego na okres wczesnego średniowiecza. Na ich podstawie, wraz z uwzględnieniem efektów badań dawnych, z przełomu lat pięćdziesiątych i sześćdziesiątych XX w., odtworzono konsumpcję mięsa i zasady gospodarowania zwierzętami wśród ludności zamieszkującej gród w czasie jego największego rozkwitu w połowie XI i w XII w. W jadłospisie dominowała wołowina i wieprzowina, uzupełniana mięsem owcy i kozy, sporadycznie również drobiem (kura i być może gęś) oraz dziczyzną. Polowano na jelenia, sarnę i dzika, a także zwierzęta futerkowe – zająca i wiewiórkę. Gatunki hodowlane dostarczały przede wszystkim mięsa i tłuszczu do konsumpcji, a zwierzęta przeżuwające były również użytkowane przyżyciowo jako źródło mleka, wełny (owca) oraz siła transportowa.
Andrzej Buko, ŚWIT PAŃSTWA POLSKIEGO, Instytut Archeologii i Etnologii Polskiej Akademii Nauk, Warszawa 2021, 327 ss., 95 rycin w tekście.
Authors: Kalaga Joanna
Published: January 2024

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“You Speak Ukrainian Very Well”. Language Encounters during Ethnographic Fieldwork
Authors: Kosiek Tomasz
Published: January 2024

Some students of anthropology must be familiar with passages from Bronisław Malinowski’s work (1981), in which, based on his personal field experience gained in the Trobriand Islands, he formulated guidelines and postulates defining a new type of research method in social anthropology. One of the most important aspects of Malinowski’s methodological manifesto was drawing attention to the fact that the language of the studied community is a necessary tool. Malinowski strongly emphasised that ethnographers cannot explore the culture of the studied communities, and especially their “spirit”, without knowing the language of the local people. Thus, the ability to speak the respondents’ language, in addition to long-term research, became a rubric for ethnographic studies. In this article, the starting point for the reflection on ethnographic presence in the field is the language and the ethnographer’s level of linguistic (in)competence. Using my own research experience as an example, I show that the language of locals spoken by ethnographers is not only a tool for communication with fieldwork partners, but also that the very use of this language and the level of its competence or the use of its specific variants can become, if ethnographic reflexivity is maintained, the subject of observation and reflection, revealing selected aspects of the explored community and its culture.
Digital Clipping Learning Media Based on the Practice of Pancasila Values in Theme 5 Sub-theme 1 for Class V Elementary School
Authors: Firnanda Rizqi , Fajar Surya Hutama  , Dyah Ayu Puspitaningrum  , M. Sulthon Mashhud  , Ridho Alfarisi
Published: January 2024

21st century learning is closely related to the development of technology, information and communication. The lack of innovation in the use of technology in learning which is packaged into learning media causes learning to be less enjoyable, thus having implications for learning outcomes. The aim of this research is to develop valid, effective and practical digital clipping learning media based on the practice of Pancasila values for fifth grade elementary school students. This type of research is quantitative research with a research design developing the Borg and Gall model. The research subjects were 49 grade V elementary school students, 20 students were test subjects for product use. The data collection methods used were interviews, observation, questionnaires, learning outcomes tests, and documentation. Data collection instruments are interview guides, observation sheets, questionnaires, questions and documents. The data analysis techniques used are product validation, instrument reliability testing, analysis of the distinguishing power index and difficulty index, effectiveness testing and practicality testing. The results of this research are digital clipping learning media based on the practice of Pancasila values. The conclusion is that this research produces an educational product, namely digital clipping learning media which has been tested for validity, effectiveness and practicality, so that it can be used in the learning process.
A Conflict Resolution Learning Models using Carton Ekspression Card Media in Developing Conflict Resolving Skill in Elementary School
Authors: Dewi Sinta Maria , Tarpan Suparman  , Yulistina Nur DS  , Tia Latifatu Sa’diyah  , Ayu Fitri
Published: January 2024

The peace of students in school in reality is not easy to realize. Indications that connotes not being peaceful at school are increasingly obvious. Various conflicts, ranging from the simplest form, namely verbal behavior, to more serious violence with a physical dimension in the form of brawls, persecution, and even murder have been committed by some students in schools. The purpose of this paper is to explain the study of the need for a conflict resolution learning model with cartoon expression card media in developing students' problem-solving skills in elementary school. This research method consists of several steps, namely research design, subject research, data collection instruments and data analysis. Based on the results of research and discussions that have been carried out, data conclusions were obtained about students' initial ability to resolve conflicts that often occur in grade 5 at the elementary school level, namely from 4 schools categorized in the group of students' initial ability to resolve conflicts still need to be improved because the achievement is relatively low. Data were produced on the needs analysis study of conflict learning models with children's conflict cartoon expression card media based on questionnaires and the results of interviews stated that there was no specific model or strategy in order to learn about conflicts and how to handle them. In the end, it is stated by teachers and students that a special model based on conflict handling is needed. Through this model, it is hoped that teachers have alternatives that can be used as part of the learning process itself. Even students stated that such a model is needed to provide understanding to each student so as not to easily conflict.
Dance Preparation: Kinesthetic Exercise to Improve Jaranan Dancing Ability Extracurricular in Elementary School
Authors: Ridho Rijaly  , Atip Nurharini
Published: January 2024

Often, students experience injuries and low-quality performance caused by low fitness and physical training. After digging deeper, fitness and physical activity rarely occur before Jaranan dance practice begins. This research aims to analyze the impact that occurs after elementary school students carry out the kinesthetic training process regularly and correctly. This research uses descriptive qualitative research with a qualitative approach. The data collection techniques used in this research are observation, in-depth interviews, documentation, and data analysis. Data validation techniques include triangulation of sources and methods. This research shows that providing kinesthetic training to elementary school students through a series of kinesthetic exercises for the Jaranan dance can improve flexibility, balance, and muscle strength and make the body ready to practice the Jaranan Dance. Kinesthetic training has a direct impact on increasing muscle readiness as preparation before being able to dance the Jaranan Dance, so it also has an effect on improving training performance and Jaranan dance performances. With this, students can coordinate their body movements so that kinesthetic training is needed in the learning process. It is hoped that students can strengthen their physical abilities through kinesthetic exercises carried out in stages. The research results can be input for various parties to improve kinesthetic training to improve Jaranan Dance skills in extracurricular dance learning, especially Jaranan Dance.
Plan de manejo para la seguridad hídrica en una comunidad rural del estado de Guerrero, México
Authors: Suastegui Cruz Sirilo , Gallardo López Felipe
Published: January 2024

Los sistemas de agua dulce proporcionan una amplia gama de recursos y servicios que a menudo son vulnerables al cambio climático y otras presiones humanas que afectan a millones de personas que viven allí. En tal sentido, la implementación de un plan de manejo para la seguridad hídrica en una comunidad rural del estado de Guerrero, México, contribuyó al incremento de la seguridad hídrica bajo un enfoque de marcó lógico con su variante de objetivos anidados en matrices en cascada. Para ello, se desarrollaron talleres y reuniones con el propósito de trabajar en las actividades comunales y fortalecer la organización, participación y cuidado del medio ambiente.

Este enfoque proporcionó una forma rápida y participativa de elegir opciones, pues se tomaron en cuenta múltiples impactos, sectores, dimensiones de la resiliencia y perspectivas de las partes interesadas. Las medidas señaladas en los proyectos giran en torno a incrementar el capital humano y social (organización, capacitación y participación comunitaria), por lo que se espera que su implementación contribuya a la mejora de la gobernanza del agua.
uma pedagogia dialógica para a ensinagem da leitura
Authors: Guimarães Cleber Ferreira
Published: January 2024

Este artigo objetiva discutir alguns pressupostos de Paulo Freire e Bakhtin que fundamentam o Pensar Alto em Grupo (PAG), uma prática de letramento humanística e dialógica (ZANOTTO, 2014; 2016). Teoricamente, partimos da visão freireana de educação (FREIRE, 2019; FREIRE; SHOR, 2021); da concepção dialógica de linguagem (BAKHTIN, 2011; VOLÓCHINOV, 2018), e de leitura como processo de construção de sentidos, que ocorre na interação leitor/autor mediados pelo texto (ZANOTTO; SUGAYAMA, 2016). Por fim, consideramos o PAG uma pedagogia dialógica para ensinagem da leitura, por dar voz e reconhecimento aos leitores e espaço para a construção de leituras inferenciais e subjetivas.
Pemberdayaan Kader Posyandu untuk Membuat “Jajasendu” Sebagai Upaya Penurunan Angka Stunting di Desa Muara Ciujung Timur, Banten
Authors: Zuhra Amalia , Tarigan Gita Handayani , Rinanti Astri , Sunaryo Thalia , Fadhilah Dzikri
Published: January 2024

Kegiatan Pengabdian Kepada Masyarakat (PKM) telah dilaksanakan dengan melibatkan kader posyandu di Desa Muara Ciujung Timur, Rangkasbitung, Lebak, Banten sebagai penerima manfaat dari kegiatan PKM ini. PKM ini bertujuan untuk meningkatkan pengetahuan kader posyandu sebagai upaya menurunkan stunting dengan mengolah bahan makanan menjadi jajanan sehat posyandu (Jajasendu) sebagai upaya dalam meningkatkan ekonomi para kader posyandu dan membuat inovasi mini mobile food truck sebagai wadah untuk menjual Jajasendu bagi kader posyandu. Kegiatan PKM ini terdiri dari: (1) penyuluhan hak asasi manusia, gizi sehat, dan balita yang merupakan suatu kaitan penting; (2) pelatihan kewirausahaan termasuk business model canvas (BMC) dan pelatihan pengelolaan keuangan; (3) pelatihan pembuatan Jajasendu. Setelah memberikan pelatihan, evaluasi dilakukan untuk mengukur keberhasilan pelatihan tersebut dengan membagikan kuesioner untuk para kader posyandu. Hasil dari evaluasi tersebut menunjukkan bahwa sebagaian bersar para kader dapat memanfaatkan sistem pengelolaan keuangan yang diberikan oleh tim PKM. Selain itu, keterampilan dan pengetahuan kader posyandu dalam menurunkan angka stunting telah meningkat setelah menerima penyuluhan dan pelatihan pembuatan Jajasendu. Luaran dari PKM ini berupa inovasi mini mobile food truck, peningkatan kompetensi dan ketrampilan pada kader posyandu dalam memanfaatkan sistem pengelolaan keuangan dan pembuatan Jajasendu, publikasi pada media massa dan artikel ilmiah. Luaran tambahan berupa Hak Kekayaan Intelektual berupa sertifikat Hak Cipta gambar kerja mini mobile food truck, poster kegiatan PKM dan Buku Resep Jajasendu serta Hak Cipta Merek Jajasendu dengan status terdaftar.
Sanitasi Lingkungan Sebagai Upaya Penanggulangan Kesehatan Lingkungan
Authors: Dickals Essafiora Pratama , Sintorini Margareta Maria , Purwaningrum Pramiati
Published: January 2024

Data BPS Kecamatan Penjaringan tahun 2020 jumlah penduduk sebesar 321.802 ribu jiwa. Pada tahun 2021 jumlah penduduk sebesar 355.000 ribu jiwa. Peningkatan jumlah penduduk ini akan menyebabkan terjadinya permasalahan sanitasi, terutama limbah padat dan limbah cair yang dihasilkan oleh warga. Pada daerah Kecamatan Penjaringan banyak masyarakat yang membuang limbah sampahnya secara sembarangan yang akan menyebabkan penyebaran penyakit oleh lalat yang hinggap pada penumpukan limbah sampah di wilayahnya. Penelitian ini bertujuan untuk mengevaluasi, memetakan kondisi eksisting sanitasi, menetapkan wilayah prioritas perbaikan sanitasi, serta merencanakan prasarana sanitasi di wilayah prioritas perencanaan. Metode yang dipakai dalam perencanaan ini dalam penyebaran kuesioner adalah deskriptif analitif dengan metode proportionate random sampling. Kuesioner mempunyai responden sebanyak 123 responden. Pengambilan sampel sampah menggunakan metode stratified random sampling 45 sampel. Sebanyak 96% mempunyai wadah sampah indoor, tetapi tidak memiliki wadah di depan rumahnya sehingga terjadi penumpukan sampah di depan rumahnya, sementara pengetahuan masyarakat mengenai sampah juga masih kecil sebesar 64% sehingga banyak yang membuang sampah secara sembarangan. Lokasi prioritas perencanaan terdapat pada RW 10, Kelurahan Penjaringan dikarenakan menurut penyebaran kuesioner terdapat kasus diare terbanyak yaitu sebanyak 4 kasus. Solusi yang tepat untuk lingkungan ini adalah merencanakan 1 wadah sampah komunal berkapasitas 660 liter dan bank sampah untuk mereduksi sampah yang dihasilkan masyarakat sehingga penyebaran penyakit yang disebabkan oleh lalat akan berkurang.
Interconnection of the Caper E-Motion System as a Guarantee of Protection of Women's and Children's Rights After Divorce in the Religious Courts of Bengkulu, Indonesia
Authors: Asrori Asrori , Mukhtar Naqiyah , Wijayati Mufliha , El-Hajjami Aicha
Published: January 2024

This article examines the form of guaranteeing the protection of women's and children's rights after divorce by implementing an application called E-Mosi Caper, namely Electronic Monitoring of the Execution of Financing the Rights of Women and Children after Divorce which is implemented at the Bengkulu Religious Court as a follow-up to the memorandum of agreement between the Religious Courts. Bengkulu with the Bengkulu Bank and the Bengkulu City Government because the ex-husband did not voluntarily implement the decision of the Bengkulu Religious Court regarding these rights, while the ex-wife, due to several obstacles, did not submit an attempt to execute the rights regarding herself and her children. This paper uses a mixed method with a normative juridical and empirical juridical approach. The object of this research is the decision of the Bengkulu Religious Court which has permanent legal force. The primary data sources for this research are the litigants and Bengkulu Religious Court officials. Data collection techniques through observation, interviews and documentation. Inductive data analysis using Maqashid as-Shari'ah theory. The results of the analysis include cases that were decided in 2013, one of the cases was divorce divorce by a husband who worked as an ASN in Bengkulu Province, the ex-wife used this application in February 2023, the result was that as of April 2023, the ex-husband's account was debited in the amount of Rp. 1,000,000/month for his children through his ex-wife's account. The E Mosi Caper application implemented by the Bengkulu Religious Court is an effort to provide excellent service to justice seekers.Keyword: Protection, Rights of Women and Children, Interconnection System.
Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan Dan Pengalaman Kerja Terhadap Kinerja Auditor (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Lampung)
Authors: Wulansari Dewi , Hendri Nedi , Rahayu Sri Retnaning
Published: January 2024

This study aims to determine the Effect of Independence, Professionalism, Education Level and Work Experience on Auditor Performance (Empirical Study at the Supreme Audit Agency of the Republic of Indonesia (BPK RI) Representative of the Province of Lampung). Data obtained from the results of the questionnaire respondents totaling 93 people. This study uses data analysis techniques, classical assumption tests and hypotheses. The type of research used is quantitative. The results showed that independence, professionalism, education level and work experience had a significant positive effect on auditor performance.
Analisis Kinerja Instansi Pemerintah Daerah Dengan Pendekatan Balanced Scorecard
Authors: Dwi Rahmanda Ardian Rido , Suyanto Suyanto , Darmayanti Elmira Febri
Published: January 2024

This study aims to measure the performance of the Metro City Health Office, Lampung using the Balanced Scorecard approach. Performance measurement is carried out based on four perspectives of the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This type of research is quantitative qualitative research (mix methods) using case studies at the Metro City Health Office, Lampung. Sources of data used are primary and secondary data sources. Collecting data using the method of documentation, questionnaires, and interviews. Respondents came from community service users and employees of the Metro City Health Service, Lampung. The sampling technique used was purposive sampling and convenience sampling. The financial perspective is measured using a value for money approach. The results of this study indicate that the performance of the Metro City Health Office, Lampung seen from the perspective of customers, finance, internal business processes, and growth and learning, overall has good performance quality.
Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal Terhadap Kinerja Karyawan Dengan Insentif Karyawan Sebagai Variabel Moderasi
Authors: Sundari Evi , Hendri Nedi , Kurniawan Angga
Published: January 2024

This study aims to analyze the Effect of Accounting Information Systems 1; and Internal Control System 2; Against Employee Performance with Employee Incentives 3; As a Moderating Variable at BMT Satria Nuban Muamalah. The type of research used in this study is quantitative with a descriptive approach, in this study researchers used primary data through questionnaires and the population in this study amounted to 25 employees, then the sampling technique in this research used purposive sampling. The research data used SPSS version 26 software. The results of this study indicate that the Accounting Information System has a positive and significant effect on employee performance, the Internal Control System has no effect on employee performance, and employee incentives moderate the accounting information system on employee performance, and employee incentives moderate the internal control system on employee performance at BMT Satria Nuban Muamalah.
Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Perilaku Konsumtif Dengan Pengendalian Diri Sebagai Variabel Pemoderasi
Authors: Saputra Galang Rio Adi , Suyanto Suyanto , Sari Gustin Padwa
Published: January 2024

This study aims to analyze financial literacy and digital payments on consumptive behavior with self-control as a moderating variable in students of the faculty of economics and business, University of Muhammadiyah Metro. The type of research used in this research is quantitative. This study used primary data through questionnaires and the population in this study totaled 1063 students. Then the sampling technique in this study used the slovin formula to determine the number of samples, namely 265 respondents. The results of this study indicate that Financial Literacy has an effect on Consumptive Behavior, Digital Payment has an effect on Consumptive Behavior, and Self-Control moderates Financial Literacy on Consumptive Behavior, and Self-Control does not moderate Digital Payment on Consumptive Behavior in students of the Faculty of Economics and Business Muhammadiyah Metro University.
Analisis Kinerja Puskesmas Dengan Menggunakan Pendekatan Balanced Scorecard
Authors: Yulianti Sri , Sualeman Sualeman , Noor Iqbal
Published: January 2024

This study aims to measure the performance of Sagaranten Health Center using a Balanced approach. This study used descriptive qualitative method. Data collection by observation, interviews, questionnaires, and documentation. The analytical technique used in this study is descriptive analysis used to descriptive the data that has been collected. Data description is carried out by measuring each performance from the perspectives contained in the Balanced Scorecard,  namely financial perspective, customer perspective, internal business process perspective, growth and learning perspective. The results of this study show that Puskesmas Sagranten has a satisfactory performance both in aspects of finance, customers, internal business processes, growth and learning. Although the puskesmas has achieved adequate performance, there is still room for improvement. Such as improving service quality and developing human resources.
Analisis Efektifitas Struktur Pengendalian Internal Sistem Penerimaan Kas dan Persediaan Dagang pada PT NICOSA Sejahtera di Lampung Timur.
Authors: Dewantara Andika , Suyanto Suyanto , Nusantoro Jawoto
Published: January 2024

This research was conducted at PT. Nicosa Sejahtera, East Lampung. The aims of the study are to know and analysis the structure of the internal control system of cash receipts and inventory applied on PT. Nicosa Sejahtera, East Lampung and to know the effectiveness the structure of the internal control system on PT. Nicosa Sejahtera, East Lampung. . The research was descriptive-qualitative. Moreover, the instruments in the data collection technique used observation, interviews, and documentation. Furthermore, the data analysis technique started with data reduction, data presentation, and drawing conclusions. Based on the result show that the implementation of internal control within the company has been running as it should, each element of internal control has been running effectively.
Playful by Design: A Third Space Community of Practice for Game Studies & Design
Authors: Pintar Judith , Bievenue Lisa
Published: January 2024

This paper traces the history and development of Playful by Design, a cross-campus initiative at the University of Illinois Urbana-Champaign from which the interdisciplinary Game Studies & Design program emerged. Interdisciplinary collaborations bridge differences between academic cultures and can spur innovative research and new programs and initiatives. Games, understood both as objects of study and as a methodology for conducting research on topics other than games, are moving into the mainstream within multiple academic disciplines; that doesn’t mean that interdisciplinary game studies must disappear as an intellectual endeavor. Playful by Design has become a local and global community of practice in which shared and overlapping interests in game-relevant research of all kinds, but also design, pedagogy, and technology, provide a durable interdisciplinary third space. As a network, it can welcome multidisciplinary activities pursued by teachers, scholars, artists, and designers within their own disciplines and in their own ways. Through creative collaborations, the sharing of resources, and the growth of team-based studio work and other experiential learning, this approach facilitates the emergence of transdisciplinary and glocal aspirations. These include shared values of accessibility and inclusion, reflected in how we teach and conduct research, and in the design and creation of games, simulations, and other interactive and immersive experiences that address the critical shared challenges of our times.
Enhancing Brain Health and Cognitive Development Through Sensorimotor Play in Virtual Reality: Uncovering the Neural Correlates
Authors: Lekova Anna K. , Tsvetkova Paulina , Andreeva Anna
Published: January 2024

Brain health is a critical part of well-being because it is a foundation for the ability to communicate, make decisions and solve real-life problems. Virtual reality games involve motor and sensory activities that can help to improve brain connectivity by providing an immersive and interactive experience that engages multiple brain regions simultaneously. Reinforcing sensorimotor activities influences cognitive skills and improves brain health. Sensorimotor play in virtual reality is a relatively new concept that is gaining attention as a tool for promoting brain health and cognitive abilities. It is believed that this type of play can have positive impact on brain health and cognitive function, such as improving memory, enhancing focus, and reducing stress and anxiety. The aims of the current paper are (1) – to present evidence, based on neuro correlates, of the importance of the sensorimotor play to the brain health and (2) – to propose a conceptual model for a personalized VR game design using neurocognitive feedback obtained through Brain-Computer Interface that assesses brain areas during sensorimotor stimulation.
Sítios arqueológicos como indicadores de geodiversidade: uma análise na Planície Costeira do Rio Grande do Sul
Authors: Alves Johny Barrêto , Cardozo Emanuélle Soares , Borba André Weissheimer de
Published: January 2024

A Planície Costeira do Rio Grande do Sul (PCRS), como outras regiões costeiras do mundo, é um hotspot de geodiversidade. Em toda a sua extensão, existem apenas quatro geossítios inventariados pelo cadastro do Serviço Geológico do Brasil (SGB – CPRM), sendo três deles com interesse arqueológico associado. Assim, com poucos geossítios na PCRS, seria possível inventariar áreas de interesse para estudos de geodiversidade a partir de sítios arqueológicos? Para validar a hipótese, foi realizada uma análise geoespacial no norte da PCRS, a partir de um mapa de Kernel construído com 179 pontos de sítios arqueológicos. Foram identificadas áreas de interesse muito alto no extremo norte da PCRS e na região do Lago Guaíba. As regiões em questão apresentam estudos de geodiversidade e geoconservação, o que permitiu entender que sítios arqueológicos da tradição indígena Guarani podem funcionar como indicadores de áreas de interesse. No entanto, a falta de sítios georreferenciados implicou na diminuição da abrangência das áreas de interesse muito alto e estudos de campo são necessários para averiguar aspectos de geodiversidade dos locais apontados pelo mapa de Kernel.
Assessment of migration conditions for fish swimming through a semi-natural fish pass on the Nidzica River in Bronocice
Authors: Plesiński Karol K. , Filipczyk Janusz M. , Bień Michał M. , Karadağ Mustafa
Published: January 2024

Fish passes are essential elements for maintaining continuity for migrating fish. Without them, fish would be unable to undertake migration to satisfy their basic life needs. These devices must meet a range of requirements related to the size of individual fish pass elements and the hydrodynamic parameters of the flowing water. Despite efforts, it is not always possible to meet these requirements. There are many causes of errors in the design and construction of fish passes, and each case should be assessed individually. The most severe consequence of these errors is the obstruction of fish migrating upstream. In this study, an analysis of the permeability of a semi-natural fish pass was conducted for fish. This assessment was carried out using two methods. In the first approach, the required geometric dimensions of the fish pass elements were determined based on the dimensions of individuals living in the river channel. In the second approach, the dimensions were extracted from publications dedicated to slot fish passes, as the studied object resembles such a design. The analysis revealed that the fish pass does not fulfil its intended role. All fish species living in the Nidzica River channel face difficulties in passing through the fish pass, including the brook trout, for which the object is specifically designed. The main errors stem from the design and construction, resulting in exceeded values, primarily in the hydrodynamic parameters, rendering the fish pass impassable. The study also aimed to develop corrective recommendations considering the latest scientific developments.
Preliminary experimental investigation into the use of recycled fibres from textile waste for the improvement of embankments
Authors: Rossignoli Chiara , Caruso Marco , Jommi Cristina , Sterpi Donatella
Published: January 2024

Failures that occurred in the last few decades highlighted the need to raise awareness about the emergent risk related to the impact localised degradation phenomena have on embankments. Common interventions aimed to improve embankments, such as the reconstruction of the damaged area or the injection of low-pressure grouts to fill fractures and burrows, may cause the weakening of the structure due to discontinuities between natural and treated zones. Moreover, since such repair techniques require huge volumes of materials, more sustainable solutions are encouraged. At the same time, the textile and fashion industries are looking for sustainable waste management and disposal strategies to face environmental problems concerned with the voluminous textile waste dispatched to landfills or incinerators. The use of soil mixed with textile waste in embankment improvement has been investigated to identify an effective engineering practice and to provide a strategy for the circular economy of textiles. Preliminary laboratory tests have been conducted on soil specimens collected from the Secchia River embankment, Northern Italy, to define the appropriate mixture proportions and to compare physical properties and hydro-mechanical behaviour of natural and treated soils. The results show that an appropriate fibre content offers manageable and relatively homogeneous mixtures. The indluence on soil consistency is mainly due to the textile fibre hydrophilic nature. The addition of fibres reduces the maximum dry density and increases the optimum water content. At low stress levels, the compressibility and hydraulic conductivity appear higher, however macro voids produced during sample preparation may alter the findings.
Analysis of Qualitative and Environmental Attributes of Success of Foundry Enterprises
Authors: Czerwińska Karolina , Pacana Andrzej
Published: January 2024

The purpose of the study was to identify and typify the main qualitativeenvironmental aspects of the success of foundry enterprises facing economic changes. The research method developed was based on methodological triangulation. This procedure influenced the credibility of the collected data by including a significant number of sources and reducing the measurement error. The study used: surveying, face-to-face interviews, multiple case studies and content analysis. The survey made it possible to categorize the attributes of success (quality, sustainability, resources, flexibility, environment, management strategy customer relations). Assuming that the frequency of occurrence of an attribute indicates the level of its effectiveness, the following were considered the main determinants: training/courses, supervision and control, reliability and durability of products and compliance with standards and requirements, waste management and waste disposal, core and reserve capital, and customer service.
Qualitative-Environmental Actions Expected By SMEs from V4 Countries to Improve Products
Authors: Siwiec Dominika , Varga Krisztina , Pacana Andrzej
Published: January 2024

Sustainable development encourages companies to anticipate actions that will help reduce their negative impact on the environment, but will also be beneficial to customers in terms of meeting their expectations. Hence, the purpose was to define the actions that can be expected from SMEs from the V4 countries when improving products and minimizing the negative impact on the natural environment. The research tool was a survey, the presented results of which were obtained from March to September 2023. They included 379 SMEs from the Visegrad Group countries, i.e. Poland, Slovakia, the Czech Republic, and Hungary. The results were analyzed using statistical tests performed in STATISTICA 13.3. For this purpose, the ANOVA test (repeated measurement designs) and the Mann Whitney U test were used to analyze statistically significant differences between the test results. Analyzes were performed at the significance level of α=0.05. The analysis showed that entrepreneurs from the V4 countries expect relatively different actions from SMEs when improving products and minimizing the negative impact on the natural environment. The results from the analysis may be useful in planning sustainable activities in SMEs from the V4 countries, so that these activities contribute to improving the quality of products and at the same time minimizing the negative environmental impact.
Use of Accident Analysis Methods at Work to Determine Responsibility for the Event
Authors: Łakomy Karolina , Nowacki Krzysztof
Published: January 2024

Carrying out professional work is inextricably linked to the risk of accidents while performing tasks at the workplace. Accidents at work involve a number of obligations on the part of the employer. One of the legally prescribed actions taken by employers is the need to indicate the cause or causes that led to the accident at work. Due to the implementation of social benefits and possible issues of civil liability for the events that occurred, it is often necessary to indicate the liability of the employee or employer. For this purpose, among other things, methods of analyzing accidents at work are useful, as they allow us to determine at least the causes, and usually also the primary causes, of the event. The results of this type of analysis can be used to quantify the shared responsibility for the events on the part of the employee and the employer.

The aim of the work is to present the possibility of quantitatively determining coresponsibility for an accident at work using the barrier analysis and the in-depth TOL method.
The Hazards Occurring During the Construction and Reconstruction of Metal Structures
Authors: Grodecki Adam , Wołowczyk Jacek , Klimecka-Tatar Dorota
Published: January 2024

The variability of hazards occurring during the construction and expansion of temporary metal structures is the result of many factors. It mainly depends on the environment in which the structure is to be built and the ground on which it is to be located. The fitter generates the most threats during work related to the transfer of elements of a given metal structure as well as assembly and disassembly, and therefore the fitter is the most exposed person to any threats related to the construction of a metal structure.
Green Buildings in Pursuit of Healthy and Safe Human Living Environment
Authors: Vranayova Zuzana , Tkachenko Tetiana , Lis Anna , Savchenko Olena , Vranay Frantisek
Published: January 2024

Emission of harmful substances into the atmosphere resulting from the combustion of fuels in the energy production process and road traffic intensity are a key determinants of poor air quality in cities and the creation of an unfriendly environment for people to live in, which has a significant impact on their safety and health. The first step to reducing emissions is to reduce energy consumption. The ecological effect resulting from the thermal modernization of existing residential building stock was estimated. Nature-based solutions were proposed to compensate for the lost green areas in favor of gray infrastructure in the form of green roofs and walls. The possibility of improving environmental conditions by introducing this type of solutions into the urban tissue was assessed. Depending on the type of vegetation, one m2 of green cover is able to absorb an average of 2.3 kg of CO2 and 0.2 kg of particulate matter from the air per year. Renewable energy sources are an important element of green buildings. Heat pump may be the most advantageous solution in minimizing emissions combined with low operating costs. Obtaining energy from geothermal sources would be equally beneficial in terms of reducing emissions, but there are risks changes in groundwater levels or soil damage. Solar energy is one of the leading renewable energy sources, especially in hot water installations, where it is possible to reduce energy consumption by up to 50%.
The Sustainable Impact of the Use of Science Based Targets in Organisations
Authors: Carvalho Afonso , Sá José Carlos , Correia Florbela , McDermott Olivia , Dinis-Carvalho José , Fonseca Luís
Published: January 2024

Due to the increase in gas emissions and the growth of environmental problems globally, companies are striving to reduce their emissions and waste products in order to become more sustainable and preserve the environment. In order to solve this problem, an initiative called Science Based Targets has been created with the aim of defining targets and paths for companies to follow in order to reduce their carbon footprints.

This article will analyse the impact that adherence to this initiative has had on companies' sustainability. To obtain the data, a survey was sent to Portuguese companies.

It was concluded that in general Science Based Targets contribute to the sustainable development of organisations, however it is still a very recent initiative which has had low uptake by Portuguese companies.
Capability Studies as a Key Driver for Product and Pro-Cess Quality Assurance in Industrialization Process
Authors: Dian Milan , Vysloužilová Daniela
Published: January 2024

Customer satisfaction has long been an important concern for most organizations aiming to provide and ensure excellent quality products. To offer an appropriate level of quality assurance, it is necessary to have implemented a robust quality assurance system. Nowadays, mere customer satisfaction is not sufficient for organizations to sustain a mutually beneficial relationship. There has arisen a necessary requirement to go beyond customer satisfaction, aiming primarily to achieve a level of socalled cus-tomer delight. To attain sustainable product and process quality assurance and, consequently, customer delight, we must address process capability. This includes gauges, machines, and the overall process and product capability, with a specific emphasis on the design and development process, product reali-zation, and the initial flow. This also includes data gathering from the utilization stage of product opera-tion. This article deals with the capability study during the industrialization process of a new product into serial production, using chosen Key Performance Indicators (KPIs), particularly Capability indices and their sequence, to ensure the appropriate level of quality guarantee and customer delight. The article aims to broaden the existing set of Key Performance Indicators (KPIs) by incorporating crucial metrics from the quality domain, with a particular emphasis on Capability indices.