bluuebunny/crossref_metadata_2025 huggingface dataset:
LA LEALTAD DE MARCA Y EL CONSUMIDOR COLOMBIANO EN ÉPOCA DE COVID-19
Authors: López Celis Diana María , Peñalosa Mónica Eugenia , Larios Gómez Emigdio , Fischer de La Vega Laura
Published: July 2023

En el mundo de hoy, la comprensión de la lealtad de marca conlleva a obtener información de base, que soporta la toma de decisiones al momento de lanzar o modificar un producto o servicio al mercado, satisfaciendo así los deseos y las necesidades de los consumidores, para finalmente obtener óptimos resultados en cuanto al posicionamiento de la marca y por ende en la rentabilidad de las organizaciones. Por medio de esta investigación, se pretende estudiar el impacto que han tenido las medidas adoptadas durante la época de confinamiento por el COVID-19, con respecto al comportamiento del consumo en los colombianos, debido a los cambios en sus hábitos de consumo originados por la situación actual.Para tal fin, se realizó una investigación cuantitativa a una muestra de 400 consumidores, el estudio determinó asociación estadísticamente significativa entre las marcas de consumo hogar durante el confinamiento producto del COVID-19, y la continuidad del consumo de las marcas después del confinamiento, identificando lealtad de marca en los consumidores para aquellas marcas que consideraron durante este período, en las categorías objeto del estudio.
ESTUDIOS DE PERFILTEXTURA Y COLOR EN EMULSIONES CÁRNICAS TIPO PREMIUM SOMETIDAS A CAMPOS ULTRASÓNICOS
Authors: Garnica Corrales Francisco Luis , Vera Romero José Manuel
Published: July 2023

El ultrasonido tiene una amplia gama de aplicaciones en la Industria de Alimentos, sus efectos en la calidad y las propiedades tecnológicas como la textura, la retención de agua, color, curado, marinado, rendimiento de cocción, congelación, descongelación e inhibición microbiana en la Industria Cárnica.  Se estudió el efecto de la Aplicación de campos ultrasónicos en Emulsiones Cárnicas sobre el color y la textura, utilizando un análisis de colorimetría y perfil de textura para determinar, dureza, elasticidad, gomosidad, masticabilidad, cohesividad y adhesividad. Las muestras de una emulsión cárnica tipo Premium elaborada en el Centro de Atención al Sector Agropecuario del Sena Regional Santander, se aplicaron diferentes tiempos del ultrasonido a una constante de 40 khz, se determinó su perfil de textura y colorimetría. Se concluye que el ultrasonido mejoro la textura, su masticabilidad y gomosidad, mejorando las propiedades fisicoquímicas de las emulsiones.
ELABORACIÓN DE UNA BARRA PROTEICA CON RECUBRIMIENTO DE UN GEL ENERGÉTICO A BASE DE CAFÉ
Authors: Calsada Uribe Nataly Jullyet , Caballero Pérez Luz Alba , Soto Tolosa Erika Paola
Published: July 2023

El objetivo fue una barra proteica con recubrimiento de un gel energético a base de café. Se partió de una formulación estándar de barra proteica y se manejaron tres concentraciones de recubrimiento (4 , 8 , 12). Se realizó un análisis de color empleando la escala Cielab, se construyó un perfil sensorial del producto y del recubrimiento usando una prueba descriptiva evaluando atributos de: tamaño, sabor, olor, color, dureza, textura, arenosidad, aroma y sensación residual además una prueba de preferencia y aceptación. Por otra parte, se estableció la composición nutricional del etiquetado y rotulado de producto. Se encontró que la luminosidad del producto es mayor en la muestra 8 siendo a concentración intermedia.
ANÁLISIS DE SANIDAD VEGETAL DE CULTIVOS PRÓXIMOS AL DISTRITO DE RIEGO ASUDRA DEL MUNICIPIO DE ÁBREGO – NORTE DE SANTANDER, A PARTIR DE IMÁGENES DE DRONE
Authors: Herrera Galviz Juan David , Hernández Criado Juan Carlos
Published: July 2023

El objetivo de este trabajo fue realizar un diagnóstico de la sanidad vegetal de las áreas de cultivo más próximas al distrito de riego ASUDRA, a partir del cálculo del índice de vegetación de diferencia normalizada NDVI. En este sentido, se emplearon recursos tales como un equipo drone para la captura de imágenes aéreas y software para el procesamiento de las imágenes capturadas, así como software SIG, para el cálculo del índice anteriormente citado. Mediante los mapas generados, se evidenció que aunque los terrenos poseen buena disponibilidad de agua, existen otros factores que están afectando el buen desarrollo de la vegetación principalmente en el sector 1 del distrito ubicado al suroriente del casco urbano del municipio de Ábrego, Norte de Santander. En general, la sanidad vegetal favorable alcanza a cubrir aproximadamente el 30% de las áreas cultivables, cuya superficie total de 79.02 hectáreas, lo que determina que el restante 70% debe ser analizado a detalle con el fin de encontrar las razones por las que la vegetación de los cultivos presentes en estas áreas, no poseen una sanidad vegetal favorable. Y en este sentido, se deben enfocar esfuerzos para diagnosticar los suelos de esta zona y formular estrategias más precisas de agricultura de precisión, con el fin de hacer un uso y ahorro eficiente del agua, y aumentar la productividad.
COMPETENCIAS DE LOS EGRESADOS DEL PROGRAMA DE INGENIERÍA DE SISTEMAS Y EL EJERCICIO PROFESIONAL EN MATERIA DE GOBIERNO DE TI
Authors: Amaya Lázaro Dilene , Velásquez Pérez Torcorma , Castro Silva Hugo
Published: July 2023

Este artículo presenta el resultado de develar la brecha entre el ejercicio profesional como CIO y las competencias en Gobierno TI de los egresados del programa de ingeniería de sistemas, con el fin de establecer la pertinencia teórico – operativo de los currículos académicos. Para tal fin, se analizan las competencias que deben poseer los CIO planteadas en los marcos Gobierno de TI, para posteriormente, describir los elementos de Gobierno de TI en el currículo de los programas de ingeniería de sistemas ofertados por las universidades del Departamento Norte de Santander con el fin de determinar qué tan preparados están los egresados de áreas de TI frente al gobierno TI. En el contexto académico y profesional los resultados de esta propuesta contribuirán a ampliar la literatura existente en la materia, así como servir de insumo para la elaboración de planes y programas por parte del MINTIC.
IDENTIFICACIÓN DE FALLAS EN SISTEMAS DE BOMBEO MECÁNICO DE PETRÓLEO UTILIZANDO NEUROFUZZY
Authors: Meneses Flórez Jorge Enrique , Garavito Fredy A. , Meneses Edxon
Published: July 2023

En el bombeo mecánico de petróleo, para minimizar los costos operativos y maximizar la producción, es esencial identificar los problemas de forma rápida y precisa. El dinagrama de fondo de pozo es decisivo para analizar las condiciones de trabajo del sistema de bombeo, y normalmente el diagnóstico de fallas se ha basado en la interpretación visual de su forma, por un experto humano. Se presenta una arquitectura (NeFSuckerRod) para el diagnóstico automático del dinagrama, basada en un sistema NeuroFuzzy, que permite identificar las fallas y prescindir del experto humano. Al combinar el poder de aprendizaje de las redes neuronales artificiales y la representación explícita del conocimiento de la lógica fuzzy, y presentando un conjunto de cartas dinamométricas con diferentes fallas, el sistema NeuroFuzzy se entrena obteniendo un modelo fuzzy capaz de diagnosticar fallas en un sistema de bombeo.
INSPECCIÓN DE AISLADORES EN LÍNEAS DE TRANSMISIÓN ELÉCTRICA USANDO INTELIGENCIA ARTIFICIAL
Authors: Beleño Díaz Sergio Luis , Martínez Luna Carol Viviana , Mondragón Bernal Iván Fernando , Parra Rodríguez Carlos Alberto
Published: July 2023

Uno de los procesos más importantes en la inspección de líneas de transmisión eléctrica es la detección de fallas en aisladores eléctricos. El defecto más común encontrado en los aisladores eléctricos es el quiebre de discos dentro de la cadena de aisladores. El uso de métodos tradicionales de segmentación por binarización indican una pobre capacidad para detectar un aislador si hay muchos cambios en el medio en el que se encuentra. Un algoritmo de inteligencia artificial conocido como You Only Look Once (YOLO) se usa para detectar y localizar los aisladores eléctricos a partir de imágenes de torres eléctricas de alta tensión. Posteriormente a la localización de los aisladores eléctricos, se realiza un escalado al doble del tamaño de la imagen original del aislador eléctrico usando un interpolador cúbico. De tal forma que le permita al supervisor de las líneas eléctricas de alta tensión realizar una correcta visualización de los aisladores a inspeccionar. La arquitectura de redes neuronales convolucionales MobileNet empleando el algoritmo YOLO, presentó resultados superiores en precisión y velocidad de ejecución con respecto a las arquitecturas Full YOLO e InceptionV3.
ARQUITECTURA HARDWARE/SOFTWARE PARA UN PROTOTIPO DE POZO INTELIGENTE EN UN CAMPO PETROLERO MADURO
Authors: Meneses Flórez Jorge Enrique , Meneses Salazar Diana Paola
Published: July 2023

Se presenta la arquitectura del SmartOMP, producto mecatrónico diseñado y construido como una solución propia dirigida a un campo petrolero maduro, a través del cual se puede identificar con precisión y rapidez las fallas en un pozo, con el fin de disminuir el riesgo operacional y mejorar la producción, incorporando un sistema automático inteligente que reconoce los patrones de falla del sistema de bombeo mecánico. SmartOMP obtiene en tiempo real el dinagrama de fondo de pozo, utilizando dos sistemas interconectados de manera inalámbrica; un sistema se ubica en cabeza de pozo sobre la barra pulida para obtener de manera permanente, las señales instantáneas de aceleración y carga; el otro sistema, ubicado a distancia, recibe los datos de carga y aceleración, procesándolos para obtener en primera instancia el dinagrama de cabeza de pozo, y mediante procesamiento computacional, obtener el dinagrama de fondo de pozo.
Alevilerin Gündelik Hayatlarını ve İnanç Dünyalarını Şekillendiren Ritüel: Cem
Authors: Bulut Alican
Published: July 2023

Alevilik hem İslamiyet’i hem de birçok inanç sistemini özümseme ve toplumsal kurumlar biçiminde geliştirerek yaşama geçirme suretiyle Alevi-Bektaşi toplumunun sosyoekonomik, adli ve ahlaki gereksinimlerini karşılayabilecek bir hayat düzeni oluşturmayı amaçlayan teorik bir yapıdır.
Aleviliğin toplumsallaştırılmış ibadet kurumlarının tamamını içinde barındıran cem ritüelinin “Kırklar Meclisi” kaynaklı olduğuna inanılır. Alevilerin toplu ibadeti olan cemde belirli kurallar mevcuttur. “On İki Hizmet” şeklinde adlandırılan ve cem süresince hizmet sahipleri tarafından uygulanan ritüeller bulunmaktadır.
Cem ritüeli, genellikle çiftçilik ve hayvancılıkla uğraşan toplumun işlerini bitirip evlerinde hayatlarını geçirmeye başladığı sonbahar ve kış aylarında gerçekleşmektedir. Cemler perşembeyi cumaya bağlayan gece ya da dedenin köye geldiği zaman diliminde daha sık aralıklarla gerçekleştirilmektedir. Cemler dedelerin önderliğinde kadın ve erkekler tarafından birlikte icra edilir. Cem ritüellerinin Allah’a yakarmayı ve ulaşmayı mümkün kılma, teolojik eğitim-öğretim faaliyetlerini gerçekleştirme, bireyde parçası olduğu toplumsal yapıya uygun davranış kalıplarını geliştirme gibi işlevleri mevcuttur. Alevi inanç sistemi kâmil insan yetiştirme gayesini güder. Bu doğrultuda ahlaklı ve kâmil bireyleri oluşturmayı hedefleyen toplum cem ritüellerini bir okul gibi kullanmıştır. Günümüzde cem ritüelinin eski işlevlerinden daha farklı bir yapı kazandığı görülmektedir. Cem ritüelleri bugün, eskiden sahip olduğu işlevlere oranla daha dar işlevselliğe sahiptir. Yeni sosyoekonomik yapı içerisinde cemler özellikle ibadet işlevini sürdürmektedir.
Günümüzde sosyoekonomik nedenlerle bulundukları şehirlerden ya da köylerden ayrılmak zorunda kalan Alevi bireylerin göç ettikleri yerlerde de ibadetlerini yerine getirme istekleri günümüzde cemevlerinin yapılmasında en büyük etken olarak karşımıza çıkmaktadır. Bugün cemevlerinin en önemli fonksiyonu cem ritüelinin buralarda toplu olarak yapılmasıdır. Böylece Alevilik inanç ve öğretileri canlı tutulmaya çalışılmaktadır. Bununla birlikte cemevlerinde dinî ibadetleri icra etmenin yanı sıra sosyal yardımlaşma ve dayanışma sağlanmakta, ihtiyaç sahiplerinin ihtiyaçları giderilmeye çalışılmaktadır. Sosyo-ekonomik düzeyi düşük kimselere ihtiyaçları durumunda aynî ve nakdî yardımlar sağlanmakta, böylece toplumsal yardımlaşma desteklenmektedir. Birçok cemevinde bünyesinde bulunan aşevlerinde haftanın belirli günlerinde ihtiyaç sahibi bireylere yemek dağıtımı yapılmaktadır. Alevi bireyler lokmalarını, kırk yemeklerini, kurbanlarını ihtiyaç sahiplerine bu sayede ulaştırabilmektedir. Bu da toplumsal dayanışma ve birliği sağlamaktadır.
Science Mapping of Library and Information Science (LIS) and Library Technology Studies in Indonesia
Authors: Kamaludin Kamaludin , Prasetyadi Abdurachman
Published: July 2023

This study aims to map the knowledge of the Library and Information Science (LIS) study and its technology in Indonesia. Data were obtained from the Scopus database by entering keywords in the title: library; library science; technology libraries; and Indonesia, during 1974-2022 and received 87 documents. The method used was bibliometric, with Bibliometric and CiteSpace software. The results showed that the annual growth of LIS studies in Indonesia was still relatively low at 3.41%, and the highest average citations occurred in 2013. Indonesia dominated authors with the highest citations, and the most relevant sources were dominated by proceedings showing that the LIS study was still in its infancy, a less scientific research stage. Most cited journal articles in references. Indonesia was the country with the most frequency of collaboration, namely 21 collaborations. The keyword library was the most commonly used 349 times, then the technical terms that emerged included information system (5%), search engine (2%), automation, and big data, respectively (1%). Cluster #0 public library was the largest, and this cluster includes a smart public library, smart library, and smart environment in its cluster members.
Pengembangan Kompetensi Pustakawan Dalam Layanan Perpustakaan Perguruan Tinggi Amikom Yogyakarta
Authors: Mubarok Muhamad Syahrul , Masruri Anis
Published: July 2023

Melalui penelitian ini, dalam artikel menyajikan mengenai pengembangan koleksi pustakawan dalam layanan perpustakaan perguruan tinggi. Adapun metode yang digunakan yaitu menggunakan metode penelitian kualitatif deskriptif tentang pengembangan perpustakaan dalam layanan perpustakaan perguruan tinggi. Adapun literatur yang diambil yaitu dari jurnal penelitian dan buku. Hasil dari penelitian ini adalah upaya-upaya dalam pengembangkan kompetensi pustakawan karena pustakawan yang kompeten secara hardskill dan softskill menjadi kunci utama baik buruknya penilaian civitas akademika terhadap perpustakaan perguruan tinggi.
EL WITRAL,COMO OBJETO ESTÉTICO CULTURAL: CONTRIBUCIÓN A LA DECOLONIZACIÓN DE LA EDUCACIÓN ARTÍSTICA.
Authors: Raquiman Patricia
Published: July 2023

Esta investigación titulada “Estrategias didácticas del Witral desde una perspectiva decolonial para profesoras de artes visuales”, promueve la reflexividad intercultural crítica, para avanzar en la decolonización de los saberes en Chile. Para ello, se empleó un objeto estético cultural con carga simbólica del pueblo originario mapuche, denominado Witral (telar). Se intencionó la reflexividad en las prácticas a partir de las lógicas de ausencia, lo que permitió decolonizar la propia práctica desde una orientación deconstructiva. Se evidenció como la hegemonía cultural inivisibiliza manifestaciones culturales y comprensiones de mundo de los pueblos originarios. Se presenta un caso y ejemplos de sus discursos y bitácoras, como evidencia que la decolonización de las prácticas y pensamientos son una tarea diaria de reconstrucción y reflexión. En este diálogo genuino se ponen en juego creencias y valoraciones que responden a lógicas de invisibilización, negación y aniquilación, del otro y su cultura. Constituye un imperativo que profesoras y profesores realicen un proceso de reflexividad para avanzar hacia una mayor justicia social, con reconocimiento de la diversidad cultural y transformación de prácticas, que consideren la educación como un derecho de todos los pueblos.
Assessment of student engagement in Open and Distance Learning for Construction Management
Authors: Sh Said Sheikh Ali Azzran , Abd Wahab Siti Rashidah Hanum , Yunos Julitta , Abidin Zaihafiz Zainal
Published: July 2023

The traditional method of teaching and learning have significantly changed in the higher education due to the COVID-19 pandemic. The development of Open and Distance Learning (ODL) offers opportunites for students’ to improve their technological literacy especially in managing their academic work and performance from a distance geographical location. Many researchers have made an attempt to investigate the student engagement in relation to various context of higher education. This study assess student engagement towards ODL in construction management studies . A literature review has been conducted to facilitate the aim of this article.The key discussion suggests that ODL has moderate to high level of student engagement. Therefore, this study recommends the adoption of Online Student Engagement (OSE) approach as an instrument in assessing the student engagement through
Gamification approach to enhance students’ engagement in Online Distance Learning (ODL) classes
Authors: Mat Zin Sakinah , Che Mat Rosfatihah
Published: July 2023

Online Distanced Learning (ODL) is an online learning method that has been used during outspread of the COVID-19 Pandemic. Conducting ODL can be tough. It is especially challenging when it comes to ensuring the active engagement of students. Many business and management disciplines include the so-called dry or uninteresting content that requires intense concentration and undivided attention from students. Hence, it is a must for business management lecturers to ensure active engagement so that they could assess students’ understanding of the subject matter delivered throughout the Online Distance Learning (ODL) sessions.Thus, the purpose of this conceptual paper is to propose gamification as an approach in assessing student’s understanding. Gamification makes learning more enjoyable experience especially during the pandemic as students undergo ODL lessons at their homes. Theoretically, this paper contributes to the existing literature of gamification in online learning and teaching assessments. Practically, it contributes in increasing the awareness on how the gamification can be used in any subject of business management online classes. Further experimental studies will be conducted to investigate how game-based approach assists in enhancing students’ engagement, understanding of business management subject, as well as how gamification can stimulate excitement and communication skills among students.
“I Will Come Like a Thief” (Rev 3:3, 16:15)
Authors: NAGY József
Published: July 2023

This paper examines the motif of the thief in Revelation 3:3 and 16:15. These verses are analysed in the light of other New Testament occurrences and possible Old Testament parallels. With this in mind, the first part of the paper deals with the parable of the thief (Mt 24:43–44; Lk 12:39–40). Since there has been a growing interest in recent decades in the study of the relationship between Revelation and the Synoptic Gospels, we will briefly review the history of this research. In the light of this, the second half of the study takes up an exegetical problem in both Revelation 3:3 and 16:15. We argue that Revelation 3:3, like other instances of the motif in the New Testament, testifies to the return of Christ. In the case of Revelation 16:15, a careful examination of the thief motif makes it possible to maintain that the verse is an integral part of the unit. This is confirmed, among other things, by the fact that the thief motif and the Day of the Lord are found in the same context (Rev 16:14–15; cf. 1 Thess 5:2.4; 2 Pet 3:10).
Assessment of electric energy transport reliability (as exemplified by JSC "Rosseti Siberia Tyvaenergo" power networks)
Authors: Naumov I. V.
Published: July 2023

Analysis of electric energy transport by power distribution networks of JSC Tyvaenergo over the period of 2017 – 2022 has been carried out. The structure of the company is considered, the characteristics of the main elements of the studied electric networks are given, the balance of the transmission of electric energy in and out of the company's networks is estimated. Based on the information published in open sources on the rate of accidents in the company's electrical networks, an estimate has been made of the number of emergency situations that occurred during the period under study. The duration of interruptions of power supply to consumers, as well as the amount of undersupply of electric energy caused by those interruptions, has been estimated. The influence of the seasonal component on the number of emergencies during the period under study is considered. Based on the data for the last quarter of 2022, analysis of the main causes of damage to elements of electrical networks has been carried out. The classification of failures is made, their main characteristics for this period are considered. The percentage ratio of the number of failures for the most characteristic reasons to the total number of outages during the period under study has been established. A technical tool is proposed to improve the reliability in conditions of unbalanced power consumption. General scientific methods, numerical methods of analysis, methods of the theory of electrical circuits were used in the research. To visualize the results of the analysis, the technologies of the MATLAB graphics editor were used. The results obtained may be of interest to the heads of power grid companies, as well as researchers and engineers engaged in research in the field of reliability of power supply.
Cambios de actitudes poblacionales durante la covid-19 en un escenario de infodemia e incertezas informativas
Authors: Rodríguez-Ávila Nuria , Tuesca-Molina Rafael , Rodríguez-Rodríguez Sergio
Published: July 2023

En este trabajo tratamos de reflexionar sobre la infodemia y la desinformación, ya que han jugado un papel fundamental durante este período pandémico. Consideramos relevante conocer las conexiones entre la información social y la epidemiológica, así como comprobar las diferencias y semejanzas entre Europa y América. El objetivo del artículo es analizar el riesgo que puede suponer la información en la salud de las personas y cuáles son las formas de comunicación que adoptó cada uno de los países. Como método de recogida de datos, hemos utilizado la encuesta realizada por el Instituto de Investigación de Mercados Punto de Fuga y la red internacional Artis a través del documento El estudio de la sociedad transpandémica, que busca identificar sus efectos en el comportamiento de las familias y las principales tendencias. La muestra final fue de 3.050 individuos radicados en España, Francia, Alemania, Italia, Reino Unido, Argentina, Brasil, Chile, México y Estados Unidos, que contestaron online a un cuestionario semiestructurado, con preguntas abiertas y cerradas. Entre los principales resultados destaca la preocupación por un posible rebrote de la pandemia, que es más acusada en los países de Centroamérica y Sudamérica. Por otro lado, se observa que la penetración de Internet difiere entre los distintos países.
The Effect of Creativity and Self-Efficacy on the Performance of Culinary MSMEs with Entrepreneurship Orientation as Mediation
Authors: Antonius Andreas , Utama Louis
Published: July 2023

This study aims to determine the effect of creativity and self-efficacy on the performance of culinary MSMEs with an entrepreneurial orientation as a mediation. The number of samples used in this study were 100 samples who were culinary MSMEs entrepreneurs in West Jakarta. Methods and sampling techniques in this study use non-probability sampling (purposive sampling). Data collection is done online through google forms and in person. The data analysis technique in this research is the SEM-PLS method using the SmartPLS 3.0 software. The results show that creativity affects the business performance of culinary MSMEs, self-efficacy affects the business performance of culinary MSMEs, entrepreneurial orientation affects the business performance of culinary MSMEs, and entrepreneurial orientation does not mediate the two relationships between creativity and self-efficacy on the business performance of culinary MSMEs.
The Effect of Entrepreneurial Leadership on MSME Performance in Pasar Lama with Intermediate Variables of Innovation Management and Learning Orientation
Authors: Abiyasa Adrian , Utama Louis
Published: July 2023

This study aims to determine the effect of entrepreneurial leadership on the organisational performance of MSMEs in the Pasar Lama area, Tangerang, with innovation management as a mediating variable and learning orientation as a moderating variable. This study used quantitative analysis methods, and data was collected using a Google Forms questionnaire. There are 100 respondents obtained by the research, all of whom are culinary MSME owners in the Pasar Lama area. The research data was processed using the partial least square structural equation modelling (PLS-SEM) method with SmartPLS 3.2.9 software. The results show that in the context of MSMEs in the Pasar Lama area, entrepreneurial leadership has a positive influence on organisational performance, entrepreneurial leadership has a positive effect on innovation management, innovation management has a positive effect on organisational performance, innovation management mediates the relationship between entrepreneurial leadership and organisational performance, and learning orientation did not moderate the relationship between entrepreneurial leadership and organisational performance.
The Effect of IFRS Adoption, Firm Performance, Audit Quality, Leverage, and Firm Size on Foreign Ownership
Authors: Putri Maria Mathilda , Ekadjaja Agustin
Published: July 2023

IFRS and IAS are internationally accepted accounting standards issued by the IASC/IASB with the aim of uniform accounting standards throughout the world. In diversifying their investments, in addition to understanding the financial statements, investors also need to understand the firm performance and audit quality to increase confidence that the investment will generate profits in the future. The purpose of this research is to determine whether the IFRS adoption, firm performance, and audit quality will significantly affect foreign ownership. The method applied to process research data is a quantitative-descriptive method with unbalanced panel data of eighteen companies registered in the manufacturing sector from 2017-2020. From the results of multiple regression analysis using SPSS, it is known that IFRS adoption has a positive and insignificant effect on foreign ownership. Meanwhile, based on the research results, it is known that the firm performance and audit quality show significant positive results on foreign ownership.
The Effect of Financial Ratios and Company Size on Company Financial Performance
Authors: Maharani Dwi Egalita Novia , Ekadjaja Agustin
Published: July 2023

The goal of this study is to learn more about the effect of Total Asset Turnover, Current Ratio, Leverage, and Company Size on Company Financial Performance. This study uses a sample of 26 manufacturing companies in the consumer goods industry during 2017-2020 which can be seen on the IDX obtained using the purposive sampling method. The application used for data processing in this research is E-views 12. This test results that Total Asset Turnover and Company Size have a significant impact on the Financial Results of the Firm, Current Ratio has a negative and insignificant effect on the Firm Performance, and Leverage has a negative significant impact on the Firm Performance. From this research, high-quality management is needed to encourage companies to improve their performance to figure out how to compete with the best strategies and subsequently maintain the Company’s Financial Performance for the survival of the firm.
Timeliness Factors of Financial Reports Submission
Authors: Sudirgo Tony , Lo Jennifer Krisna Amanda , Taniman Gwyneth Margaretha
Published: July 2023

The purpose of this study is to determine the effect of profitability, leverage, company size, and the size of the public accounting firm on the timeliness of financial report submission. The sampling was done using purposive sampling. The sample used in this study was 61 companies from the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in the period of 2019-2020. This study used a sample of 61 companies for one year, with a total sample of 122 companies for two years. This study uses secondary data taken from the Indonesia Stock Exchange (IDX) and processed using the SPSS 26 data processing application. The analytical methods used are descriptive statistical analysis and logistic regression analysis. The results of data analysis show that profitability, leverage, company size, and the size of the public accounting firm have no significant effect on the timeliness of financial report submission.
Firm Size, Leverage and Corporate Governance Mediated Intellectual Capital on Firm Performance
Authors: Angelia Angelia , Imelda Elsa
Published: July 2023

This study was conducted to determine the effect of firm size, leverage and corporate governance mediated by intellectual capital on firm performance of food and beverages companies listed on the Indonesia Stock Exchange during the period 2018-2020. The sample used in this study were 36 companies using purposive sampling technique. The results of the analysis show that firm size and corporate governance does not have a significant effect on firm performance, while the leverage have a positive and significant effect on firm performance. Corporate governance does not have a significant effect on intellectual capital, while the firm size and leverage have a significant effect on intellectual capital. Firm size, leverage and corporate governance does not have a significant effect on firm performance using intellectual capital as mediation.
Brand Awareness, Brand Image, Perceived Value, and Perceived Quality Towards Brand Loyalty
Authors: Steven Steven , Ruslim Tommy Setiawan
Published: July 2023

Fast fashion is one of a lot of interesting topics to talk about and an industry that never dies. So, the purpose of this research was to examine the effect of BA, BI, PV, and PQ towards BL on H&M consumers in Jakarta. The population is H&M consumers with a total of 309 respondents. The method used in distributing the questionnaires is a purposive sampling method. The questionnaires are distributed online in google form and then the data were analyzed using Smart]PLS software version 3.3.3. The results of the data show that BI, PV, PQ has a positive effect on BL on H&M consumers in Jakarta. Meanwhile, BA not has a significant effect on BL on H&M consumers in Jakarta.
Determinants of Financial Distress During COVID-19
Authors: Wibin Adessa , Yanti Yanti
Published: July 2023

This study aims to analyze the effect of liquidity, leverage, profitability, sales growth, and operating capacity on financial distress during the COVID-19 period. Quantitative research is used using secondary data with purposive sampling method involving 55 hotel, restaurant, tourism, and transportation companies taken from financial statement on IDX. The research methods used are multiple linear regression analysis and analyzed utilizing IBM SPSS. This study during COVID-19 carries out that leverage has an effect on financial distress, while liquidity, profitability, sales growth and operating capacity have an insignificant effect on financial distress.
The Effect of Profitability, Dividend Policy, and Company Value on Stock Prices
Authors: Jumiati Jumiati , Natsir Khairina
Published: July 2023

Research aims to find “empirical evidence about the effect of profitability, dividend policy, and company value on stock price of companies registered in the PEFINDO25 index of the Indonesia Stock Exchange. The population are 66 companies in the PEFINDO25 index of the Indonesia Stock Exchange during 2017 to 2020. The sample in this study are selected using purposive sampling there were 13 companies that met the criteria with 52 observational data. This research used secondary data extracted from official documentation from the Indonesia Stock Exchange website. Data analysis was carried out with panel regression model using software E-Views 9. The finding of this study indicate that profitability, dividend policy, and company affect positive and significant on stock price.
Institutional Ownership, Board Size, Growth Opportunities, Net Working Capital and Cash Holding
Authors: Valent Christy , Yanti Yanti
Published: July 2023

This study aims to investigate empirically the effect of institutional ownership, board size, growth opportunities, and net working capital toward cash holding, utilizing firm size and cash flow ratio as control variables on manufacture industry listed on the Indonesia Stock Exchange during 2016 to 2019 period. This study’s valid data consisted of 51 companies and the sample was chosen using purposive sampling approach. The data in this study is processed with Eviews 12 and Microsoft Excel 2016. According to the findings, board size and net working capital have a significant positive effect on cash holding, institutional ownership has insignificant positive effect on cash holding and growth opportunities has insignificant negative effect on cash holding.
Hedonism Lifestyle on The Behavior of Visiting Tourism Objects During The Covid-19 Pandemic
Authors: Yenita Yenita , Dewi Fransisca Iriani Roesmala , Devotyasto Mario
Published: July 2023

The influence of a hedonistic lifestyle on the behavior of those visiting tourist attractions during the pandemic turned out to have quite an impact on the level of individual hedonism in several age groups. A hedonistic lifestyle comes from negative emotions that arise from within each individual who has a desire to buy the product or service he likes. Of course, the changes in the impact that occurred in the COVID-19 pandemic have limited the number of visits and reduced costs, causing the behavior of tourists visiting tourist attractions during the COVID-10 pandemic to be very high. This study is qualitative research by conducting interviews with tourists who visit tourist attractions during the pandemic. This study involved six participants who were willing to be interviewed. The data analysis technique uses an interactive model of qualitative data analysis from Miles and Huberman, namely data reduction, data presentation, and conclusion drawing or verification, which are interactively interconnected during and after data collection. This study aims to explore the factors that encourage the emergence of a hedonistic lifestyle in consumer behavior when visiting tourist attractions. One of the factors is the individual's desire to be satisfied in a culinary destination by buying the product or service he likes. Based on the results of the study, the main factor that supports a hedonistic lifestyle is a high enough income so that a person can buy whatever they want without thinking too much. Most of the participants expressed no remorse or coercion in fulfilling these wishes. It's all based on the high needs of life and self-satisfaction.
Analysis of Determinants of Artificial Income Smoothing Among Manufacturing Companies for the Period 2018-2020
Authors: Hastuti Rini Tri , Nariman Augustpaosa , Ananda Joan
Published: July 2023

The purpose of my study is to empirically examine the impact of firm size and liqudity on artificial income smoothing practices and to test the capability of institutional ownership in moderating the impact of firm size and liquidity on artificial income smoothing practices. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. This study used a purposive sampling technique based on criteria and obtained a sample of 72 observational data with a total of 216 data for three years. The data used are secondary data in the form of financial statements and processed using econometrics views (E-Views) software versi 12. The results showed that firm size had a significant negative impact on income smoothing. Meanwhile, liquidity does not have a significant impact on income smoothing. Institutional ownership cannot moderate the relationship between firm size and liquidity on artificial income smoothing.
The Effect of Profitability, Leverage, and Managerial Ownership on Earnings Management
Authors: Prasetyo Margaretha Putri , Suhendah Rousilita
Published: July 2023

This study aims to determine the effect of profitability, leverage, and managerial ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study used 30 manufacturing companies as a sample with the purposive sampling method. In this research, Microsoft Excel and EViews 12 was used to assist in data processing. The results of this study show that profitability has positive and significant effect on earnings management, leverage and managerial ownership has no effect on earnings management. This research can be useful for company management, investors, and creditors in dealing with factors that affect earnings management.
ШЕВЧЕНКІАНА У ГАЛИЦЬКІЙ ПРЕСІ 1860-Х РОКІВ ЯК ПРОЛОГ СОБОРНОСТІ
Authors: КОМАРИЦЯ Мар'яна
Published: July 2023

У статті проаналізовано шевченківський дискурс у пресі Галичини 60-х рр. ХІХ ст. в аспекті впливу культу поета на процес об’єднання української нації. Постать Шевченка стала одним із ключових факторів, що сприяв побудові самостійної української держави, однак формування ідеї соборності ускладнювало тривале перебування українців в межах різних імперій – Австро-Угорщини та Росії. Культ Шевченка в Галичині вивчався переважно в історичному аспекті через систематизацію фактів про проведені урочистості, їх організаторів, видавничу репрезентацію поета. У запропонованому дослідженні базовим є пресознавчий підхід, що передбачає аналіз контенту часописів «Вечерницѣ», «Вѣстник для русинів Австрійської держави», «Мета», «Правда», «Русалка», «Русь», «Sioło». Процес поетапного усвідомлення галицькими русинами національної єдності з українцями Наддніпрянщини, як і полеміка довкола нього, досліджується на основі аналітичних, дискусійних і хронікальних матеріалів, фрагментів поетичних текстів, що формують картину внутрішніх ідеологічних конфліктів і боротьби українців за власні права з політично сильнішими сусідами. Щорічні шевченківські святкування, започатковані в Галичині 1862 р., спричинили потужний суспільний резонанс і міжпоколіннєві конфлікти – протистояння між москвофілами та народовцями, до яких належали Федір Заревич, Євген Згарський, Ксенофонт Климкович, Данило Танячкевич і Володимир Шашкевич, одним із проявів якого було правописне маркування. Оприсутнення Шевченка у пресі відбувалося також через публікацію його поетичних текстів, біографічних відомостей та спогадів про нього. Пресові матеріали 60-х рр. ХІХ ст. стали наріжним каменем формування культу Шевченка, сприяли зросту національної самосвідомості: ім’я поета стало своєрідним прапором визвольних змагань.
KEARIFAN RELIGIUS DALAM IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN PENCEGAHAN FRAUD
Authors: Riduwan Akhmad , Andajani Andajani
Published: July 2023

Penelitian ini bertujuan untuk memahami fenomena kearifan religius yang tampak dalam bentuk praktik berdoa bersama dalam kerangka implementasi sistem pengendalian manajemen pencegahan fraud pada Bank BBI Surabaya. Sembilan partisipan sebagai informan kunci dilibatkan dalam penelitian ini. Berlandaskan rerangka paradigma critical-interpretive, penelitian ini menganalisis dimensi Fenomenologi Edmund Husserl dengan tujuan utama memahami kesadaran (consciousness) pegawai bank di balik aktivitas berdoa bersama yang dilakukan. Data penelitian dikumpulkan melalui observasi, dokumentasi, dan wawancara mendalam. Hasil studi Fenomenologi Husserlian ini mengungkapkan kesadaran di balik tindakan partisipan, bahwa: (a) doa adalah kekuatan transendental yang diyakini mampu mendorong partisipan untuk terus-menerus melakukan kebaikan dalam rerangka mencegah fraud. Doa juga merupakan kekuatan transendental yang diyakini mampu melindungi partisipan dari ancaman fraud; (b) berdoa adalah aktivitas ilmiah bagi orang yang beriman atas keberadaan dan kekuasaan Tuhan. Oleh karena itu, meskipun bersifat transenden, aktivitas berdoa bersama layak dimasukkan sebagai elemen formal sistem pengendalian manajemen pencegahan fraud.
THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Authors: Widarjo Wahyu , Vidhe Kusuma Perdana  , Eko Arief Sudaryono
Published: July 2023

This study aims to provide evidence of the effect of board diversity on the disclosure of Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample used was 156 observations taken by purposive sampling method. This study proves that there is a positive and significant effect of the diversity of the board education level on CSR disclosure. However, the results of this study do not provide evidence of a significant effect of gender diversity, nationality, and board educational background on CSR disclosure.
DIMENSIONAMENTO DO QUADRO DE PESSOAL DE ENFERMAGEM NA ATENÇÃO BÁSICA NO DISTRITO DE CACAU PIRÊRA, AMAZONAS
Authors: Camurça Anderson Monteiro , De Oliveira Bianca Martricia Silva , Da Silva Felipe Lopes , Mineiro Manuel Marinho , Passos Rebecca Suelen da Silva , Coelho Prisca Dara Lunieres Pêgas , Dos Santos Enock Barroso , Figueiredo Silvana Nunes
Published: July 2023

Objetivo: Descrever o dimensionamento do quadro de pessoal de Enfermagem na atenção básica em um município do Amazonas. Metodologia: Método qualitativo de caráter descritivo, com investigação do objeto fundamentada no Estudo de Casos Múltiplos, segundo Yin (2015). A pesquisa foi realizada em duas Unidades Básicas de Saúde – UBS, localizadas no distrito do Cacau Pirêra, município de Iranduba, no estado do Amazonas. Aprovada pelo Comitê de Ética em Pesquisa da Universidade Paulista – CEP/UNIP, sob o Parecer de nº 5.968.666 e CAAE 67017022.1.0000.5512. Resultados: Conforme Resolução COFEN n° 543 de 2017, as unidades em estudo obtiveram quantidade insuficiente de profissionais de determinadas categorias que resulta em pressão da carga de trabalho, porém também obtiveram números de profissionais de outras categorias em equilíbrio conforme suas respectivas demandas. Considerações Finais: Percebe-se o quão importante é essa ferramenta de gestão, que permite ampliar a visão para as condições de trabalho da equipe no momento atual, uma vez que projeta o quantitativo adequado de profissionais para favorecer assistência qualificada. Espera-se, portanto, que essa pesquisa estimule futuras investigações que levem em consideração o dimensionamento para além do ambiente intra-hospitalar e subsidie políticas que efetivem esse olhar mais ampliado sobre o tema.
AVALIAÇÃO MORFOLÓGICA DO CÓLON PROXIMAL DE RATOS DIABÉTICOS SUPLEMENTADOS COM EXTRATO DE AGARICUS BLAZEI MURRILL
Authors: Barreto Indyanara Inacio , Rampazzo Ana Paula de Santi , Tashima Cristiano Massao , Peralta Rosane Marina , Bracht Adelar , Natali Maria Raquel Marçal , Schoffen João Paulo Ferreira
Published: July 2023

O diabetes mellitus tipo I é resultado da absoluta deficiência de insulina, estando associado à anormalidades no metabolismo. Transtornos no trato gastrointestinal, tais como vômitos, disfagia e diarreia são frequentes no diabetes, sendo relacionados a alterações na morfologia intestinal e no sistema nervoso entérico. Compostos ricos em antioxidantes vem sendo utilizados como prevenção ou tratamento do diabetes. Agaricus blazei Murrill possui grande interesse farmacológico pelas propriedades anti-inflamatórias, hipoglicêmicas e antioxidantes. Neste trabalho, avaliamos a integridade estrutural da parede e inervação intrínseca do cólon proximal em modelo experimental de diabetes induzido por estreptozotocina, tratados ou não com A. blazei. Ratos Wistar foram divididos em grupos: normoglicêmicos (N), diabéticos (D) e com suplementação (NB e DB) por gavagem do extrato hidroalcoólico de Agaricus blazei (200mg/Kg), por 120 dias. Amostras do cólon proximal foram destinadas à técnicas histológicas para análise morfométrica da túnica mucosa, profundidade das criptas, muscular da mucosa, muscular externa e parede total, número de células caliciformes e avaliação morfoquantitativa da população mioentérica. O diabetes promoveu redução da muscular externa e muscular da mucosa com aumento na profundidade das criptas e área nuclear neuronal. O extrato promoveu hipertrofia da mucosa e muscular da mucosa. Houve manutenção na espessura da parede total, número de células caliciformes e na população neuronal mioentérica no diabetes e na suplementação. Conclui-se que o diabetes induzido por estreptozotocina e a suplementação com o extrato de Agaricus blazei causam ajustes morfológicos nas túnicas intestinais, sem interferir na parede e inervação mioentérica do cólon proximal, preservando a morfofisiologia absortiva e motora deste segmento.
TENDÊNCIA TEMPORAL DE MORTALIDADE POR CÂNCER DE CABEÇA E PESCOÇO NO BRASIL ENTRE OS ANOS DE 2000 E 2020
Authors: Santos Filho Marcello Augusto Anchieta , Mellis Richard Almeida Baiense , Passos Sidney Augusto Silva , Pinto João Pedro Rodrigues , Severo Lucas Nascimento , Porto Livia Amorim
Published: July 2023

Analisar a tendência temporal de mortalidade por câncer de cabeça e pescoço no Brasil e em suas regiões geográficas entre os anos de 2000 a 2020. Métodos: Foram analisados os números de óbitos por neoplasias malignas de cabeça e pescoço (CID-10: C00-C14; C30-C32) disponibilizados no portal oficial do Ministério da Saúde do Brasil para o período, bem como os dados sobre população residente. O padrão temporal e geográfico foi analisado através da taxa de mortalidade padronizada por idade (TMPI) e avaliado em modelo de regressão por pontos de inflexão. Resultados: No Brasil, a TMPI permaneceu estável independente do sexo (AAPC: -0,3; IC95: -1,0-0,3) no período avaliado. O estudo das regiões brasileiras evidenciou crescimento médio da TMPI independente do sexo nas regiões Nordeste (AAPC: 2,8; IC95: 2,1-3,5) e Norte (AAPC: 1,3; IC95: 0,8-1,9), em oposição ao decréscimo anual médio no Sul (AAPC: -1,4; IC95: -2,7--0,3) e no Sudeste (AAPC: -1,5; IC95: -1,9--1,1). No Centro-Oeste, a TMPI também apresentou decréscimo anual médio no grupo feminino (AAPC: -1,8; IC95: -2,8--0,8), embora tenha permanecido estável no grupo masculino e independente do sexo. Considerações finais: A compreensão desses dados pode auxiliar o estudo e implementação de estratégias de enfrentamento para esse grupo de doenças de acordo com as necessidades específicas de cada grupo e região.
Colo-renal-duodenal fistula in pediatric patient with acute lymphoblastic leukemia: A rare presentation
Authors: Sood Komal , Gupta Pranav , Bhayana Aanchal , Malik Amita
Published: July 2023

Colo-renal fistulas are uncommon presentations in the pediatric population and usually have an underlying insult, which can be vascular, infective, inflammatory, penetrating trauma, tumor, or iatrogenic in postintervention or postoperative procedures. Although few cases of such fistulae are published earlier, there is extreme paucity of literature on colo-renal fistulas in association with acute lymphoblastic leukemia (ALL). A thorough literature search revealed only one similar case report in a 15-year-old patient, to the best of our knowledge. Here, we present another case of a 6-year-old female patient, a known case of T-cell ALL with febrile neutropenia, uncontrolled hypertension, and fever spikes. The patient developed a colo-renal-duodenal fistula subsequent to a vascular and infective insult to the right kidney.