bluuebunny/crossref_metadata_2025 huggingface dataset:
KONSEP BITOKU DALAM KINERJA PENGRAJIN SUSHI PADA FILM JIRO DREAMS OF SUSHI
Authors: Yuniarsih Yuniarsih , Puspaningsih Sinta
Published: September 2023

Dalam budaya tradisional Jepang tersebut, terdapat nilai-nilai kebaikan (bitoku). Penelitian ini bertujuan untuk mengetahui penerapan dan pengaruh konsep nilai bitoku dalam kinerja pengrajin sushi tradisional yang terdapat dalam film Jiro Dreams of Sushi dengan menggunakan metode studi pustaka, dokumenter, serta simak dan catat. Dari penelitian ini, diketahui bahwa etos kerja pengrajin sushi yang tercermin dalam film Jiro Dreams of Sushi, yaitu 1) serius, 2) bersih, 3) sabar, 4) semangat, 5) improvisasi diri. Hal ini selaras dengan konsep nilai bitoku, yaitu 1) setia dalam berkomitmen, 2) hemat, efisiensi dalam material dan biaya, 3) kerja keras, 4) pantang menyerah, 5) improvisasi diri. Dengan adanya penerapan nilai bitoku dalam etos kerja, pengrajin sushi dapat meningkatkan kualitas kerja. Nilai kebaikan yang dimiliki Jiro, ia terapkan dalam pekerjaannya dan menjadi stimulus timbulnya sikap baik yang memotivasi dirinya untuk selalu melakukan improvisasi dalam mencapai hasil karya yang sempurna. Dengan demikian terjadilah keadaan ia dihargai dan meraih sukses dalam bermasyarakat di Jepang. Dibuktikan dengan prestasi yang diraih oleh Jiro bahwa restoran yang dipimpinnya memperoleh predikat bintang tiga dari michelin guide. Sukiyabashi Jiro juga menjadi salah satu destinasi kuliner terbaik Jepang.
ENGLISH VS JAPANESE : THE PHONOLOGICAL SYSTEM ENGLISH LANGUAGE INTO ABSORPTION IN JAPANESE
Authors: Rambe Agung Olaf Ridho , Rangkuti Rahmadsyah
Published: September 2023

The purpose of this study is to explain phonological processes and phonological rules foreign language absorption words into Japanese through the study of generative phonology transformational. This study uses a qualitative descriptive method. Data sources obtained from written sources, namely in the form of words derived from a dictionary of absorption words Japanese language. The results of this study are that it is known that there are 7 phonological processes that occur on the process of absorption of English words into Japanese is as the following: (1) the process of adding the /u/ segment at the end of the word, (2) adding the /o/ segment in the end of the word, (3) the addition of the /u/ segment in the middle of the word, (4) the addition of the /o/ segment in the middle word, (5) substitution of phoneme /l/ into /r/, (6) substitution of phoneme /v/ into /b/, (7) addition segment /i/, (8) Substitute the phoneme /t/ into the phoneme /c/. The process of phonological change in the absorption of English into Japanese is influenced by internal factors namely the difference between the phonological systems found in English and Japanese.
SEGMENTAL ERRORS INDICATED BY FORMANTS: A PRAAT ANALYSIS
Authors: Namira Ade , Rangkuti Rahmadsyah
Published: September 2023

This study aims to find out the segmental error occurred by English students by concerning to their formants. This study used descriptive qualitative method. The subjects were a native speaker whose sound was taken from GStatic and two students whose background were Javanese and majoring English Education Study Program. The data were in the form sound and formants gotten from PRAAT software after input the sounds. The data were analyzed, described, and concluded. The result showed that the segmental error faced by the participants were /?/, /?/, /e/, /?/, and /?/. Participants’ formants tended to higher or lower than Native speaker’s formants.
LANGUAGE ERRORS IN THE PRACTICE OF SPEAKING INDONESIAN LANGUAGE FOR INTERNATIONAL SCHOOL STUDENTS
Authors: Siregar Emelia Rosari , Rangkuti Rahmadsyah
Published: September 2023

This journal aims to find out the language errors in the practice of speaking Indonesian language for the International School students in Chandra Kumala School. It is known that the low students' learning motivation in Indonesian language in a school with an international curriculum. This case study research was carried out in the Covid-19 pandemic situation, and the data collection techniques used an in-depth-interview, observation, and note taking. The results show that (1) language errors in speaking can be classified into 4 types, pronunciation errors, intonation errors, sentence errors, fluency and pauses; (2) the language errors were caused by 5 factors, i.e nervosity, mastery of topics, lack of vocabularies, diction, and grammatical mastery. The students who are mostly Indonesian citizens are expected to know and fluent to speak Indonesian language. But it does not happen in the International School. The impact of this phenomenon is that students do not have a psychological attachment to the Indonesian language. If this is allowed, students will grow up to become Indonesian citizens who are ignorant of their own language.
PRONUNCIATION ERROR DONE BY THE STUDENT OF ISLAMIC EDUCATION IN STUDYING ABOUT ENGLISH PHONETICS AT THE FACULTY OF RELIGIOUS STUDIES IN THE UNIVERSITY OF MUHAMMADIYAH SUMATERA UTARA
Authors: Rafii Muhammad , Rangkuti Rahmadsyah
Published: September 2023

This article’s goals were to 1) look into what students thought about problems with phonetics learning, and 2) determine what elements were driving students' errors with phonetics learning. The samples consisted of 6 undergraduate Islamic education students who were chosen for an interview on purpose. A questionnaire and a semi-interview form were examined as research tools. According to the students' opinions, certain sounds, particularly [?], [ð], and [?], produced major phonetics learning challenges at the segmental level. It was also noted that linking produced major problems with supra segmental phonetics learning. Furthermore, phonetic ability was identified as the most common reason for difficulties in learning phonetics. It might be argued that the perception of the difference in sound systems between English and Indonesian, as well as various characteristics such as phonetic aptitude, native language, and prior English knowledge, all contribute to this conclusion.
JAPANESE IDIOMS USE LIMBS THEIR MEANING OF DECLARATION NATURE AND BEHAVIOR
Authors: Rival M , Syahrial Syahrial , Kartika Diana , Immerry Tienn
Published: September 2023

Expressive expressions that cannot be explained logically or grammatically are called idioms. Types of idioms based on their constituent elements are divided into six types, namely idioms with names of body parts, colors, animals, plants, numbers, and natural objects. Then based on the type of meaning, idioms are divided into five types, namely idioms that express feelings/senses, nature or behavior, actions or activities, degrees or values, and the life of  society or culture. The purpose of this research is to describe the meaning idiomatical idioms of the body that express nature and behavior. The method used is method qualitative descriptive. The results of this study are Japanese idioms using limbs that are found as many as 24 data, 11 idiom data which states the nature and 13 idiom data which states the behavior.
SPEECH ACTIONS OF JAPANESE COMMANDS IN ANIME ASSASSINATION CLASSROOM
Authors: Liswinda Sisin , Syahrial Syahrial , Kartika Diana , Irma Irma
Published: September 2023

The Japanese language cannot be separated from acting speech in communicating with people around it. Directive speech acts have various types, one of which is commands. The speech act of the command directive expresses the attitude of the speaker towards the actions that the speech opponent must take in order to perform the speaker's wishes. This study aims to describe the form and function of command directive speech acts contained in the assassination classroom anime film. The source of data in this study is the anime film Assassination Classroom. This type of research is qualitative research. The data collection methods and techniques in this study are listening methods and recording techniques and then analyzed using the agih method and the Direct Element Sharing (BUL) technique. The results of the study found that there were as many as 23 data as follows: the form ~te kudasai as many as 10 data with the function of commanding and shirking, the form of ~mashou as many as 5 data with the function of commanding, the form of ~youni as many as 3 data with the function of commanding.
THE RHETORIC AND COMPONENTS OF LOVE IN THE LYRICS OF A JAPANESE SONG ABOUT LOVE BY MAJIKO
Authors: Rahmadanti Indah Pertiwi , Kartika Diana , Syahrial Syahrial , Irma Irma
Published: September 2023

Rhetoric can be defined as the art of using impressive words both orally and in writing. Rhetoric is usually created from the expression of thoughts and feelings through language that specifically shows the soul and personality of the writer. This study aims to explain the use of rhetoric and the components of love contained in the lyrics of a Japanese song about love by Majiko. The research method used is descriptive. The results of the research are rhetoric as follows: rhetoric of meaning, namely metaphor, simile, personification, hyperbole, oxymiron and rhetorical questions. Form Rhetoric namely Repetition, Parenthesis and Reticence. In each data found components of love namely intimacy, passion and commitment.
TIPS UNDERSTANDING KANJI THROUGH READING ON-YOMI SEI (?)
Authors: Saddam Mua'mar , Syahrial Syahrial , Kartika Diana
Published: September 2023

This study aims to identify on-yomi sei in Kanji characters identical to bushu using the rikusho theory. Based on the data sources used in this study, the authors used a descriptive method. The data in this study is a list of Kanji that has bushu ikiru on the Kanji list contained in the book Easy and Practical Success Tips for Reaching N2 and N3 of the Gakushudo Method in 2015 written by Thjin Shiang and published by Gakushudo. The results of this study are that there are 11 data on identical Kanji using bushu ikiru. In this study, using 4 of the 7 elements of bushu theory of bushu theory by using 3 of the 6 elements of the theory of rikusho theory and using 3 changes of meaning from 5 theories of changes in meaning. One of them is identifying the element of the bushu, if there is one that is identical/similar it is likely to have the same On-yomi reading.
THE INFLUENCE OF ANIME ON JAPANESE LITERATURE STUDENTS AT BUNG HATTA UNIVERSITY
Authors: Safitri Sisi Ayu , Irma Irma , Kartika Diana , Izmayanti Dewi Kania
Published: September 2023

This research aims to determine the influence of anime on the cultural knowledge and language proficiency of Japanese Literature students at Bung Hatta University. The research method used is descriptive qualitative with data collection techniques in the form of questionnaires and interviews. The results of the study indicate that watching anime can have a positive influence on students, especially in terms of knowledge and understanding of Japanese customs, traditions, religion, values, and norms that are part of Japanese culture, as well as improving Japanese language proficiency such as vocabulary, conversation, and listening skills.
DEMOKRASI EKONOMI LOKAL DALAM PERSPEKTIF UNDANG-UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA
Authors: Ambarwati Dewi
Published: September 2023

Sejak diundangkannya Undang-Undang Nomor 6 Tahun 2014 tentang Desa memberikan kepastian terhadap legitimasi kemandirian masyarakat Desa. Adanya pergeseran paradigma pembangunan desa yang semula desa sebagai objek pembangunan menjadi subjek pembangunan tentu membutuhkan peran serta dan kesiapan desa untuk mampu meningkatkan kemandirian desa. Pengembangan desa yang dapat dilakukan salah satunya adalah melalui pemberdayaan ekonomi lokal desa. Sebagai perwujudan dari recthside bangsa Indonesia yang termuat dalam falsafah Pancasila dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 (UUD 1945), maka negara harus berperan aktif dalam mewujudkan kesejahteraan bagi masyarakat, termasuk bagi masyarakat yang hidup di Desa. Tetapi, faktanya, banyak dijumpai ketimpangan pembangunan infrasruktur, sosial dan ekonomi khususnya yang berada di pedesaan sehingga menyebabkan masyarakat desa kurang sejahtera. Artikel ini akan membahas mengenai demokrasi ekonomi lokal desa sesuai perspektif UU Desa sebagai cita-cita kemandirian desa yang mewujudkan kesejahteraan masyarakat desa.

 

Kata Kunci: Desa, Ekonomi, Demokrasi, Indonesia, Kesejahteraan.
Aligning Land Grant leadership programs with the needs of elected officials through Extension: Perceptions, priorities, and participation among Florida county commissioners
Authors: Palardy Nathan , Sowcik Matthew
Published: September 2023

Addressing complex challenges has become the norm for local elected officials, and the need for skilled leadership at the local level has never been greater. County commissioners are not only tasked with day-to-day county management but must also make crucial decisions on issues such as pandemic response, rapid population growth, and natural disasters. The purpose of our study is to assess a university-based leadership development program for county commissioners, offered in collaboration between Extension at the University of Florida and the Florida Institute for County Government. We explore attitudes toward leadership programs among Florida county commissioners, show which competencies commissioners prioritize for leadership development, and identify potential barriers to participation. We find that county commissioners believe that leadership programs improve the effectiveness of leaders and the quality of local government. Additionally, we discover that the highest priority leadership competencies are strategic planning, communication, economic trends, conflict resolution, and critical thinking. Finally, our study shows that universities that partner with county government associations to offer leadership programs can create an important avenue for rural, resource-constrained counties to build the capacity of elected officials.
ANALISIS KONSEP TAQWA DALAM AL-QURAN: Studi Terhadap Ayat-Ayat yang Menyebutkan Taqwa
Authors: Fadillah Ivan Fahmi
Published: September 2023

Taqwa is a central concept in Islam that describes a person's awareness, obedience, and piety to Allah. This concept is consistently mentioned in the Quran, providing guidance for Muslims to develop a deeper relationship with God and achieve spiritual success in life. Although piety is the center of attention in Islam, in-depth analysis of this concept in the Qur'an is still limited. Therefore, this research aims to study the concept of piety in the Quran and analyze the verses that contain it. This research uses the method of analyzing the Al-Quran text with a qualitative approach. The data is obtained from the verses of the Quran that specifically contain the word "taqwa" or its derivation. Content analysis techniques are used to explore the meaning of piety in the verses and understand the context. The results of the analysis are compared with classic and contemporary interpretations of the Qur'an to enrich understanding. The results of this research reveal that the concept of piety in the Quran involves elements such as obedience, awareness of God, avoidance of sinful acts, and efforts to fulfill His commands. Verses containing piety also associate this concept with spiritual and moral success. Context analysis reveals that piety is often associated with attitudes and actions that reflect submission to God and wisdom in daily life.
MENGGALI AKAR MASALAH: Analisis Kasus Perceraian di Indonesia
Authors: Januari Nia
Published: September 2023

Divorce has become an increasingly deepening social issue in Indonesia, with divorce rates continuing to increase in recent years. These issues have a significant impact on individuals, families, and society as a whole. Therefore, this research aims to dig deeper into the factors that influence the divorce rate in Indonesia. This research uses a qualitative approach. Qualitative data was obtained through interviews with individuals who had experienced divorce as well as literature reviews involving case studies. The results of this research identify several main factors that contribute to the divorce rate in Indonesia, including conflict within the household, economic factors, and social change. The impact of divorce includes psychological problems for individuals, changes in family dynamics, and increased economic burden. This research also produces policy recommendations that include strengthening marriage education programs, improving support systems for couples experiencing conflict, and expanding access to divorce counseling.
LINGKUNGAN HIJAU: Strategi Penyelesaian Masalah Sampah
Authors: Sulistina Erine
Published: September 2023

The waste problem has become one of the most pressing environmental challenges worldwide. Population growth and increasing consumption have led to a significant increase in waste production, which has a negative impact on the environment and human well-being. Therefore, this research aims to identify and analyze effective and sustainable waste problem solving strategies. This research uses a qualitative approach with a literature review method. Literature analysis is used to understand the causes and impacts of waste problems and strategies for solving them. The research results show that effective waste reduction strategies involve a sustainable approach that includes source reduction, efficient collection, environmentally friendly processing, and public education. The use of modern technology such as recycling and sophisticated waste processing also makes a significant contribution to reducing the amount of waste that ends up in landfills. In addition, increasing public awareness and active participation in waste reduction programs are key factors in the success of this strategy.
KESETARAAN MENURUT BERBAGAI AGAMA: Perspektif Islam, Kristen, dan Hindu
Authors: Fajar Muhammad Brilian
Published: September 2023

Gender equality is a deep and complex issue in today's global society. The concept of gender equality is interpreted in various ways, including in various religions that have a significant influence on the lives of individuals and society. Islam, Christianity and Hinduism are the three main religions that have millions of followers around the world. Therefore, this research aims to analyze and understand views on gender equality in these three religions with the hope of providing deeper insight into the relationship between religions and gender issues. The research method used is in-depth text analysis, by identifying key texts related to gender equality in the three religions. The results of this study reveal significant differences in views about gender equality in Islam, Christianity, and Hinduism. Islam emphasizes equality in its basic teachings, with an emphasis on justice and equal treatment before Allah. Christianity has a variety of different interpretations of gender equality, but a growing number of denominations support gender equality in church and family roles. Hinduism, as a diverse and pluralistic religion, has a variety of views influenced by different traditions and sects.
KONSEP KEPEMIMPINAN DALAM ISLAM: Karakteristik Pemimpin Ideal Menurut Al-Quran
Authors: Arifin Muhamad
Published: September 2023

Leadership is an important aspect in managing society and organizations. In the Islamic context, leadership has a deep and special meaning, as documented in the Al-Quran. The Koran is the main guide for Muslims in all aspects of life, including understanding the characteristics of an ideal leader. Therefore, this research aims to explore and analyze the concept of leadership in Islam based on the teachings of the Koran. This research uses a textual analysis method of the Al-Quran with a qualitative approach. The research was carried out by identifying verses from the Koran that refer to the characteristics of an ideal leader, exploring the meaning and messages contained in these verses. The analysis was carried out carefully to reveal relevant leadership principles in Islam. The results of this research identified several characteristics of an ideal leader according to the Koran, including integrity, justice, wisdom, firmness, a sense of responsibility and example. The Koran also emphasizes the importance of leadership based on devotion to Allah. The leadership principles found in the Al-Quran can be adopted and applied in the current leadership context, both in the social and organizational realms.
Out of the Palaearctic: the Helophorus water beetles of the Afrotropical Region (Coleoptera: Helophoridae)
Authors: Bilton David T.
Published: September 2023

Helophorus Fabricius, 1775 (Coleoptera: Hydrophiloidea: Helophoridae) is an old and largely Holarctic genus of beetles, with most extant diversity concentrated in the Palae­arctic. As with a number of primarily northern temperate lineages, the genus has colonised the Afrotropical Region, with species described from the Ethiopian Highlands and southern Africa. Here, the Afrotropical Helophorus fauna is revised, based on a study of all primary types and additional material, including extensive recent collections from South Africa. The known Afrotropical fauna is shown to be comprised of six species, only three of which were previously described: H. aethiopicus Régimbart, 1907, from southern highland areas of Ethiopia, H. aethiops J. Balfour-Browne, 1954 known from summer and year-round rainfall areas of South Africa and Namibia and H. cooperi Orchymont, 1948, stat. nov., described as a subspecies of H. aethiopicus and still only known from the type locality in Ethiopia. To these, three new species are added: H. brumopluvialis sp. nov., widespread in winter rainfall areas of the Western and Northern Cape Provinces of South Africa, H. nyandaruaensis sp. nov. from mountains of the East African Rift in Kenya and H. simiensis sp. nov. from the Simien Mountains of northern Ethiopia. All species are (re)described in detail and illustrated with high-resolution photos. Known distributions are mapped and a key to species provided. It is suggested that the two South African species may have speciated allochronically, due to seasonal shifts in life cycle associated with the development of the winter rainfall regime in the Cape during the Plio-Pleistocene. Helophorus are hypothesised to have colonised the Afrotropics on at least two occasions from separate Palaearctic ancestors.
IMPLEMENTASI TEKNOLOGI VIRTUAL REALITY SEBAGAI MEDIA PENGENALAN RAMBU LALU LINTAS
Authors: Azmi Nurul
Published: September 2023

Penanaman pengetahuan tentang berlalu lintas pada anak  tepatnya pada tahap Sekolah Dasar (SD) sangat penting pengaplikasiannya karena  memiliki nilai strategis yaitu long life for education, dimana seharusnya para siswa sejak dari kecil diperkenalkan ketentuan dan etika berlalu lintas dengan baik. Namun kenyataannya saat ini Pembelajaran tentang perambuan lalu lintas di sekolah dasar (SD) sangat sulit untuk dapat dipahami karena memiliki beberapa kelemahan pada penerapannya, seperti metode metode yang digunakan memiliki beberapa kekurangan karena tampilan dari media yang digunakan kurang menarik dan interaktif. Oleh karena itu, tujuan dari penelitian ini adalah merancang sebuah aplikasi android media pengenalan rambu lalu lintas menggunakan Virtual Reality.

Tahapan penelitian ini dimulai dengan pengumpulan dokumen, observasi, dan wawancara. Perancangan model system ini menggunakan UML yang didesain secara terstruktur yang terdiri dari rancangan model Use Case Diagram, Activity Diagram dan software yang digunakan yaitu Blender, Unity 3D, GoogleVr SDK, serta Google CardBoard dan Android yang menggunakan teknologi Virtual Reality. Pengujian sistem menggunakan pengujian Blackbox dan pengujian Beta.

Hasil dari penelitian ini adalah sebuah aplikasi android tentang pengenalan rambu lalu lintas dengan mengimplementasikan teknologi virtual reality. Berdasarkan proses perhitungan untuk mendapatkan jumlah persentase jawaban dari 10 responden maka didapatkan 40% responden menyatakan bahwa aplikasi VR pengenalan rambu lalu lintas sangat baik. 44% responden menilai bahwa aplikasi ini baik. 16% responden menyatakan bahwa aplikasi cukup baik. Sedangkan responden yang menyatakan kurang baik dan sangat kurang terhadap desain  aplikasi dan manfaatnya adalah 0%.
Prediction of operational situations of application of mounted fire escape ladders by means of a human computational model in the form of a two-link bracket-type structure
Authors: Вищекин М.В. , Дымов С.М. , Русанов Д.Ю. , Андреев Д.В.
Published: September 2023

В статье представлена расчетная модель усилий, прикладываемых человеком при спуске по навесной спасательной пожарной лестнице, в виде двухзвенной конструкции типа кронштейн. Проведено сравнение результатов расчета и натурных испытаний с использованием выбранной модели. Определены причины расхождений результатов. Разработана действующая модель, дающая приемлемую их сходимость. Определены затраты энергии и необходимой мощности при спуске по навесной спасательной пожарной лестнице. Определены точки пересечения расчетных результатов с аналогичными нормативами, существующими в других сферах деятельности человека. Разработаны рекомендации по устранению недостатков технического плана, связанных с использованием лестниц рассматриваемого типа.

The article presents a computational model of the efforts applied by a person when descending the mounted escape ladder in the form of a two-link bracket-type structure. The results and comparison of the calculated data with full-scale tests for the selected model are presented. The causes for the discrepancies in the results are determined. Another working model has been developed, which gives acceptable convergence. The reasons affecting the accuracy of both calculations and experiments are highlighted. The total energy costs and the required power during descent are determined. The points of intersection of the calculated results with similar standards on the topic under consideration existing in other spheres of human activity are determined. There are formulated recommendations for manufacturers to eliminate negative design features of ladders. An express test of a person’s physical readiness has been developed for the possibility of using a hinged rescue ladder of a certain length until its acquisition and installation at the facility. The directions of improvement of the calculation model and the methodology of field tests are outlined. The article is aimed at overcoming the problem of hidden “pitfalls” when using means of rescue from a height in a fire, that is, about the disclosure of problems of the second and third plan, about warning the consumer about possible misleading. The general approach of the article is aimed at highlighting and finding solutions to the issues of profanation of the process of rescuing an unprepared person in a fire.
Fair Value Measurement and Financial Reporting Quality of Insurance Business in Lagos State
Authors: Osanyinbi Tunde. G , Siyannbola T , Omoniyi Busayo , Iregha Mohammed
Published: September 2023

The financial reporting qualities provides objective information that is useful to analysts in evaluating the financial soundness and prospect of a company. This paper attempts to examine the concept of fair value measurement as well as determine its influence on the financial reporting quality of items in the financial statement of insurance companies. The study uses survey method and questionnaire as research instrument to elicit data from professional accountants in selected listed insurance companies in Lagos state, using conveniency sampling technique. The data collected were analyzed with the aid of SPSS. The study reveals that there is significant relationship between fair value measurement and the financial reporting quality and that the fair value measurement has significant influence on financial reporting quality at each level of the hierarchies. The study, therefore, concludes that the observance of the financial reporting qualities in the process of the fair value measurement would facilitate the production of corporate financial report useful to analysts in assessing a company’s performance and prospects. It, therefore, recommended that the professionals in the insurance industry should observe the qualities of financial reporting while preparing financial reports and during the process of fair value measurement. Also, it recommended that the management of insurance companies should engage valuation experts and professionals for objectivity and soundness in fair value measurement. This will lend credibility to the financial report.
Firm Size and Revenue Reserve of Agricultural Firms in Nigeria
Authors: Oshim Judethadeus Chukwuebuka , Nnajieze Ifeyinwa Elizabeth , Igwe Alex O.
Published: September 2023

The study evaluated the effect of firm size on the revenue reserve of agricultural firms in Nigeria. The objectives of the study were to ascertain the effect of total assets, turnover, and the number of employees on revenue reserve of agricultural firms in Nigeria. The study adopted an ex-post-facto research design, covering the period between 2012 and 2021. Secondary data were extracted from the annual reports and accounts of the sampled agricultural firms in Nigeria. A multiple regression technique was used for the data analysis. From the analysis of the study, it was revealed that total asset has a statistically nonsignificant negative effect on retained earnings of agricultural firms in Nigeria with a regression coefficient of -1.153966 and a P-value of 0.7517. However, turnover has a statistically significant positive effect on retained earnings of agricultural firms in Nigeria with a regression coefficient of 4.772568 and a P-value of 0.0002. In line with the findings on turnover, number of employees has a statistically significant positive effect on retained earnings of agricultural firms in Nigeria with a regression coefficient of 8.693119 and a P-value of 0.0440. This implies that firm size has a significant effect on retained earnings of agricultural firms in Nigeria. It was recommended therefore that agricultural firms in Nigeria should manage the trade-off between acquiring assets with the profit for the year and retaining for investment in other operations of the business such as wages and salaries and other overheads. They should engage in promotions and other programmes that will encourage customers to buy their products. This will increase their turnover and subsequently increase their Retained Earnings. Agricultural businesses require manpower, hence they should ensure that they have enough staff to enable them to carry out their business activities effectively which will guarantee profitability and maximum retained earnings.
Cloud Accounting and the Quality of Financial Reports of Selected Banks in Nigeria
Authors: Akai Ndinanakenkpo David , Ibok Nkanikpo , Akinninyi Patrick Edet
Published: September 2023

This study investigated the effect of cloud computing on the quality of financial reports in selected deposit money banks in Nigeria. Software as a service (Saas) and Infrastructure as a service (Iaas), were the cloud computing proxies employed to ascertain their effect on financial reporting quality. Financial reporting quality (FRQT) was measured in terms of qualitative characteristics of financial report as provided by IASB conceptual framework. The research design adopted in this study was survey design because the data used was primary. The population of the study consisted of 450 respondents drawn from the ten different deposit money banks in Akwa Ibom State. However, the sample size of this study was 212 determined using Taro Yamane formula. Primary data were obtained through Likert 5-points structured questionnaire. In order to examine the cause-effect relationships between the dependent variable and independent variables as well as to test the formulated hypotheses, the study relied on a robust OLS regression analysis. The results obtained from the robust OLS regression analysis revealed that software has a statistically positive but insignificant effect on the financial reporting quality; infrastructure has a statistically positive and significant effect on the financial reporting quality. Thus, we concluded that cloud computing has significant effect on the financial reporting quality of deposit money banks in Nigeria. Based, on these findings, we recommended that banks should adopt cloud computing to accelerate innovation, drive business agility, streamline cost and most importantly increase the financial reporting quality.
Corporate Attributes as Correlates of Social Accounting Reporting: The Mediating Role of CEO Education
Authors: Essien Iniabasi , Ukpong Eno Gregory , Akinni Patrick Edet nyi
Published: September 2023

This study determined the moderating effect of corporate attributes and social accounting reporting: the moderating role of chief executive officers’ educational qualification in Nigeria. This study adopted ex-post facto research design. Simple random sampling technique to sample listed consumer and health companies. Secondary data derived from the financial statements of listed healthcare and consumer’s firms were reviewed for the study for the period 2017-2021. The data set was first subjected to pre-regression analyses which include descriptive statistics analyses, correlation analyses and the test for normality of residua. Logistic regression was used for the data analysis. Findings of the study revealed there is a significant moderating effect of CEO educational qualification on the influence of firm size, leverage and board size on financial, social reporting disclosures of listed Nigerian companies. It was recommended that company boards should factor in CEO educational qualifications when choosing a chief executive for the company. Also, Organizations must set up market measures and parameters that will empower them to be educated about being socially and environmentally responsible to make corporate social responsibility fruitful and to make industrial products meet anticipated economic, social and environmental needs.
Factors Affecting Accounting Student Perceptions of the Public Accounting Profession in Bangladesh
Authors: Mahmud Appel , Akter Mst. Nupur , Ashrafuzzaman Mohammad , Nipa Sharifa Akter
Published: September 2023

Applying Maslow's Theory of Need, this study aims to investigate the factors that influence accounting students' perceptions of the public accounting profession (PAP) as their career opportunity in Bangladesh and how these factors are associated with it. Based on contemporary literature, we have identified seven factors that affect accounting students' perceptions of the PAP as their career choice in Bangladesh such as Financial Reward, Work Environment, Professional Recognition, Social Value, Labor Market Consideration, Personality, and Professional Training. To examine the relationship between dependent and independent variables, in three months from April-June 2023, data were collected from 104 graduates and undergraduate-level students of nine public universities in Bangladesh with closed-ended questionnaires, and data were analyzed using descriptive and regression analytic techniques through SPSS version 25. The study’s findings indicate that just one independent variable (Professional Training) out of seven, has a positive and significant connection with accounting students' intentions to pursue PAP as their career option in this country. Lastly, we recorded research contributions and implications for public policies.
Digital Forensics in the Era of Cybercrime: Emerging Trends and Challenges for Forensic Accountants in Nigeria
Authors: Micah Ezekiel Elton Mike , Saidu Ibrahim Halidu , Ibitomi Taiwo , Sanusi Bello Sambo
Published: September 2023

This study examined the impact of technology on digital forensics and the challenges faced by forensic accountants in the era of cybercrime. The study highlights the four dimensions in which technology has an impact on digital forensics: technical, legal, organizational, and educational. The paper also discusses how emerging technologies such as artificial intelligence and machine learning can be used in digital forensics, along with the challenges they present. Cloud computing is also examined, and the challenges it poses for forensic accountants who need to access and analyze financial data stored or processed in the cloud are discussed. The research used a qualitative research design and incorporated the chain of custody theory in digital forensics. The findings of this study suggest that forensic accountants need to update their knowledge and skills in digital forensics to keep up with the latest trends and technologies in cybercrime in Nigeria. It is recommended that forensic accountants adopt a multidisciplinary approach that integrates accounting principles with digital forensics methods and tools. Additionally, following best practices and guidelines for digital evidence collection, preservation, analysis, and presentation is crucial to ensure the integrity, reliability, and admissibility of digital evidence in court.
Influence of Plasmodium Parasite Infection on Adult body size and Vectorial Fitness of Anopheline Vector Mosquitoes
Authors: Garba Yusuf
Published: September 2023

The Study was designed to investigate the effect of Plasmodium parasite infection on Vectorial fitness of Anopheline mosquitoes. Adult mosquitoes were collected indoor using Pyrethrum Spray Catch (PSC). Morphological identification was carried out using a trinocular dissecting microscope with the aid of standard taxonomic keys. Dissection of the salivary gland was done to establish sporozoite infection. Wings were measured with an ocular micrometer from the apical notch to the axillary margin, excluding the wing fringe and used as proxy for body size. Data generated were analyzed using the SSPS software version 20.3 and excel package and processed using ANOVA, and Duncan multiple range test was used to compare their means. Findings revealed that Anopheline mosquitoes in Kontagora have a relatively similar body size as suggested by their wing length. Mean wing length (MWL) of Plasmodium infected and uninfected Anopheline mosquitoes do not varied significantly (P>0.05) across all the five sampling locations. The vectorial fitness of both Plasmodium infected and uninfected Anopheline mosquitoes were not significantly different (P>0.05) among the sampling locations. In this study, body size and vectorial fitness do not appeared to be predetermined factors for the infectivity of Anopheline mosquitoes as the proportion of Anopheline mosquitoes infected with sporozoites is independent of body size.
Assessment of Variability in Morphological and Genetic Traits Among Nine Local Cultivars and One Wild Accession of Tomato (Solanum Lycopersicum L.) Using SSR Markars in Adamawa State, Nigeria
Authors: Morris H. D , Malgwi M.M. , Zakari B. G , Ponchang T. W , Channya F. K , Olawuyi P. O
Published: September 2023

Variability is necessary in any crop breeding program. Morphological and genetic variability among ten local cultivars of Solanum lycopersicum (Linn.) in Adamawa State Nigeria was studied. The study was aimed at assessing the morphological and genetic variability and smilarities and elucidating on phylogenetic relationship of these local tomato cultivars. Two morphological traits, fruit size and fruit weight were utilized followed by ten SSR marker analysis to investigate their genetic diversity. Eight out of the ten primers representing (90 %) were polymorphic representing loci. The most variable mean across the morphological traits was obtained for fruit weight with a mean square value of 7122.88, while the least variable mean was recorded for fruit size with a mean square value of 321.66. There was significant positive correlation between fruit size and fruit weight per cultivar and fruit size positively correlated with fruit weight per plant and across the ten cultivars (r = 0.92). Total of (31) alleles were recorded and the mean number of alleles per locus was 0.2580. The lowest number of bands across genotype was three and the highest number of bands across genotypes was seven. The PIC value of SSR markers obtained ranged from 0.35 to 0.77 with the average number of polymorphic bands per primer being 23.72. While clustering among local cultivars of Adamawa tomato using the unweighted pair group method with arithmetic mean analysis (UPGMA), the clustering was not related to the geographical locations where seeds were collected. It can therefore be inferred that tomato accession (Tt001) with large number of fruits per truss having small sized fruits and tomato cultivars (Tt009 and Tt010) which on the other hand recorded high figures with regards to morphological traits, and clustered closely based on molecular analysis may hybridize into a better cultivar.
Genome, Validity of Adjuvants & Misterming Adjuvants as Cancer Vaccines
Authors: Eriso Feleke
Published: September 2023

The term adjuvant comes from the Latin word ’adjuvare’ meaning help. Thus, adjuvants help vaccines improve the antigen-specific immune response by inducing pathogen-associated molecular patterns (PAMPs) that can activate various pattwern recognition receptors (PRRs) of innate immune cells.The key objective of this study is to verify that what are called therapeutic vaccines of cancers are totally the types of adjuvants that increase the immunogenicity of neoantigens (autovaccines) found on surfaces of cancered cells such as those of metastatic tumors. The contents of Figures & Table were designed to serve as Results derived from the targetful and strategic methods implemented, under the title of Methodology & Results. The contents of Figures & Table under the title of Methodology & Results represent the result. Represented by 31 conclusive statements listed (enumerated) under the conclusion section of this paper.
On Drugs: Substance Rehabilitation, The ‘War On Drugs’ Moral Panic & The Future of International Psychoactive Policy
Authors: Garfoot Alan Peter
Published: September 2023

The cultural stereotyping and social stigmatisation of drug use is a recurring theme amongst social issues throughout human history. From the alcohol prohibition laws to the modern day illegalization of novel psychoactive substances the problem persists and is evident in mainstream cultural society. The question as to what extent the users of illicit substances suffer penal consequences for their actions and the portrayal of drug use in the mass media is the fundamental issue at question here. Using Stanley Cohen’s model of a ‘moral panic’ I shall look at the illegality of drug use as a social and cultural phenomenon with directions towards the progressive liberalisation of rehabilitation culture and the psychospiritual functions of the pineal gland in human consciousness and neuropsychology as a resultant conclusion to this subject matter
Civilization mission of digital transformations
Authors: BARANOV O.
Published: September 2023

The nature of the emergence of the need to introduce computers, introduce digital technologies and conduct digital transformations is analyzed. It is proposed to consider digital transformation as a response to civilizational challenges, the essence of which is reduced to the existence of civilizational cognitive contradictions of mankind. It is the presence of civilizational cognitive contradictions that is a prerequisite for the systemic adoption of wrong decisions, the unrestrained accumulation of which is the source of degradation of civilization. An understanding of the civilizational mission of digital transformation has been formed.
Observance of the rule of law and human rights and freedoms in the context of war in Ukraine: problems of theory and practice
Authors: IRKHA Y.
Published: September 2023

The article describes the content of the concepts of “rule of law”, “human rights and freedoms” and emphasizes their importance in the modern state-building. The state of observance of the rule of law and human rights and freedoms in the context of war in Ukraine is determined. Threats to these constitutional values are highlighted and examples of their violation during the implementation of certain measures of the martial law regime are given.
Special information operations against Ukraine as an element of hybrid warfare and ways to their countering
Authors: NETESA N. , MOKLIAK V.
Published: September 2023

The article is devoted to the consideration of special information operations as an element of Russia's hybrid war against Ukraine. The author's definition of special information operations is formulated, their vectors and types are determined. Special attention is paid to identifying possible objects of information influence, as well as characterizing the means, methods and forms of special information operations. In addition, it is stated that the criminal legislation of Ukraine currently covers most forms of posting and dissemination of information with destructive content which is the instrument of special information operations, and the author makes judgments on some reserves for its further improvement. It is concluded that since special information operations are a complex, multistage system of measures, counteraction to them should be based on a comprehensive approach that includes three main strategic areas: 1) counterintelligence measures of special services; 2) measures to implement the state policy in the information sphere; 3) criminal law measures.
Marital and family relations in Ukraine: the state of legislative consolidation and prospects for development
Authors: MANGHORA T. , SHVETS L.
Published: September 2023

The article is devoted to the consideration of issues related to revealing the essence of the concept of traditional marriage and family relations, defining their scope and fundamental differences. The existing types of marriages, in addition to the legally established ones, were studied and their features were clarified. The state of legislative consolidation of norms regulating nontraditional marital and family relations has been determined. The issue of ensuring state registration of same-sex relationships in Ukraine is analyzed and options for improving the national legislation are proposed to settle controversial issues related to civil partnerships.