bluuebunny/crossref_metadata_2025 huggingface dataset:
Assessment of self-efficiency of police officers in crisis situations
Authors: Vrućinić Žana , Kecman Snježana
Published: February 2024

Achieving the optimal functioning of police officers in crisis situations, i.e. self-efficacy, among other things, is possible by encouraging internal mechanisms of resistance, which are operationalized in this research through optimism, hope and coping strategies. Given that, the aim of this research was to investigate mutual relationship of the self-efficacy of the police officers in crisis situations and optimism, hope and coping strategies. After that, the contribution of these resilience resources in explaining the criterion variable was investigated, as well as the difference in the level of its expression considering the complexity of the jobs and tasks performed by police officers. The sample was convenient and consisted of 3 sub-samples. The variable self-efficacy in a crisis was measured by the four-factor Crisis Self-Efficacy Scale (C S-E S, Sejin, 2016). The Revised Life Orientation Test (LOT-R, Scheier, Carver, Bridges, 1994) was used to measure the variable optimism. The hope variable was measured by the Adult Hope Scale (AHS, Snyder, et al., 1991), while the Coping Orientation of Problem Experience (COPE, Carver, Scheier, Weintraub, 1989) was used to measure the coping strategies variable. In this research, a statistically significant positive association of problem-oriented coping and emotion-oriented coping was partially confirmed, as well as a partially statistically significant negative association of avoidance coping with the self-efficacy of police officers in crisis situations, while hope and optimism were statistically significantly positively associated with the criterion variable. Optimism, hope and problem-oriented coping proved to be significant predictors of self-efficacy of police officers in crisis situations, while emotion-oriented coping, proved to be a maladaptive predictor. Finally, members of the Special Anti-Terrorist Unit, unlike members of the General police and Police Academy cadets individually, achieve statistically significantly higher results on all subscales of the Self-Efficacy Questionnaire (CSES). Theoretical and practical implications of these findings are discussed.
Racio analysis of companies in the textile industry of Serbia: Comparison of financial results with online and offline scope of work
Authors: Đalić Tamara , Vesić Anđela , Cvetković Dragan
Published: February 2024

The well-known goal of business operations is profit maximization, but nevertheless, the survival and development of the company are also goals that must be closely related to profit maximization. The subject of research in this paper is a comparative analysis of the financial performance of selected companies operating in the textile industry of the Republic of Serbia, and the selection criteria was made by searching Web presentations and social networks of the first ten results from the previously listed step. The aim of the research is to point out the necessity of having the best possible interpretation on the Internet, since in the world we live in, without electronic commerce, companies cannot expect satisfactory financial results-because customers are on the Web. The results of the case study show that it is already necessary today to have an adequate internet presentation, upgraded with content on social networks and an e-store, with the possibility of simpler purchases, payments, cheaper delivery, i.e. the entire package of products and services.
Sustainable agriculture of Serbia through the prism of the renewable energy sources market
Authors: Parušić Vesna , Kljajić Nataša , Grujić-Vučkovski Biljana
Published: February 2024

The agricultural sector significantly endangers the environment and human health through the excessive use of chemical agents and the use of heavy machinery. At the same time, the sector represents a significant source of renewable energy sources (abbreviated RES). The research results indicated that Serbia still does not have indicators for measuring RES production and consumption in the agricultural sector. Their determination should be the first task of public policies and national statistics, so that the state of the RES market in this sector can be effectively monitored. The research was enriched with a case study that examined the state of the domestic agropellet market and the possibilities of new producers entering this market. The results showed that, although the potential of agricultural biomass for the production of agropellets in Serbia is huge, the market for this energy source is quite underdeveloped. The awareness of the inhabitants of rural areas about the possibilities of using agricultural biomass for household energy needs is low, and an additional limitation is the non-incentive tax policy in this area.
The role of internal auditors in preventing financial fraud in the Republic of Serbia
Authors: Jeremić Nebojša , Jakovljević Nemanja
Published: February 2024

Financial fraud poses a significant threat to the stability and integrity of financial systems around the world. The Republic of Serbia, as an economy in dynamic development, is no exception to this challenge. This research paper investigates the key role of the profession of internal auditors in the fight against financial fraud in the Republic of Serbia. By exploring the practices and challenges faced by internal auditors, this paper aims to provide valuable insights and recommendations to strengthen the effectiveness of internal audit functions in detecting and preventing financial fraud. The importance of internal audit as a vital component of corporate governance and risk management was emphasized through a review of relevant literature and consideration of various activities of internal auditors and their role in preventing financial fraud. Internal auditors play a key role in assessing and monitoring internal controls, identifying vulnerabilities and making recommendations to mitigate fraud risk. Examining the legal and regulatory framework that regulates internal audits in the Republic of Serbia, the importance of implementing a strong control environment and effective monitoring mechanisms in preventing financial fraud is highlighted. The paper's conclusions highlight the specific challenges internal auditors face in the Republic of Serbia in preventing financial fraud, such as resource limitations, limited independence and insufficient awareness of fraud. The findings and recommendations presented in the paper can serve as a valuable resource for policymakers, regulatory bodies and organizations seeking to strengthen their financial fraud defense mechanisms and their internal audit function.
The development of national: Liberation and anti-Fascist struggle in Vardar Macedonia in 1941-1944 according to Wehrmacht's records
Authors: Litovski Aleksandar , Trajkovski Roberto
Published: February 2024

Although the Vardar part of Macedonia was briefly under the direct occupation of the Third Reich between 1941 and 1944, the documentation of the Wehrmacht represents a large database for the beginning and rise of the Macedonian liberation and anti-fascist movement, in all its phases, starting from the autumn 1941 to the late autumn 1944. The most of the documents are those of the military and intelligence character, but also some political, economic, cultural and national aspects related to the Vardar part of Macedonia and Macedonian liberation and anti-fascist movement are presented in them. In this paper the authors are concentrated on several important historical milestones related to the elaborated historical problematic s with analyzing, synthesizing and evaluating the documentation of some military-operational-territorial commands and services-institutions of the Wehrmacht.
Development directions, functions and strategic objectives of sport and special physical education in law enforcement in Serbia
Authors: Milošević Miloš , Amanović Đurica
Published: February 2024

Human potential, as the basis of success, especially in special physical education (SPE) and sports, requires special attention in Serbian law enforcement. This especially refers to planning and organizing these activities. Competent personnel in sports and SPE, once at a satisfactory level, due to the long-term unfavorable socio-economic development and policies conducted in society and the state, but also insufficient understanding of sports in law enforcement and SPE by the management structure is quite unstable, and signs of its possible collapse are becoming more evident. The fulfillment of social interest and personal needs of the participants in the system cannot be achieved without professional work and relationship. Based on this, and for the purpose of rationalization and unified management, a strategic approach is needed, which is analyzed in this paper.
Legislation and practice of observing of human rights in Turkey in terms of European integration processes in the country
Authors: Tengilimoǧlu Dilaver , Pentassuglia Gaetano
Published: February 2024

Analysing the current conditions underlying Turkey’s socio-economic and political development, it is largely driven by European integration. In this context, the study of the theory and practice of ensuring citizens’ rights is of particular relevance, as this element is one of the main ones in the entire EU accession mechanism. Thus, the purpose of this study was to identify the norms of current Turkish legislation and approaches to human rights observance in this country, which are conditioned by European integration processes. For this purpose, various methodological tools were used, including analysis and synthesis, comparison, formal legal, deduction, and generalisation. The study found that European integration is an effective direction for Turkey’s future development. However, an analysis of the approaches of the country’s political leadership and the norms of national Turkish legislation showed a low level of Turkey’s readiness to join the EU. Furthermore, the study examined several criminal cases involving human rights violations in various spheres of public life, which led to the conclusion that the level of observance of human rights and freedoms in Turkey is currently satisfactory and needs to be improved. The practical value of this study lies in the fact that the results obtained can be used by scientists as a primary source for detailed coverage of theoretical or practical aspects of this topic, as well as by legislators to improve legal norms and accelerate the European integration
TEACHER EDUCATION FOR PREPARING TEACHER IN AN INCLUSIVE CLASSROOM
Authors:   Department of Education, Mahatma Gandhi T.T. College Mahwa, Dausa, Rajasthan, India, Kumar Tiwari Neeraj
Published: February 2024

One innovative strategy for helping students with special needs and other forms of disability succeed in school is known as inclusive education (IE). The goal of inclusive education is to help all students succeed in school, but it prioritises helping children from low-income families and other groups who are more likely to experience prejudice and exclusion. Assuming a sufficient network of support services is in place, the approach suggests that all students, regardless of disability, should have equal access to public schools and community learning environments. The concept of inclusive education was reaffirmed at the 2000 World Education Forum in Dakar, Senegal, and was first accepted at the 1994 World Conference on Special Needs Education: Access and Quality in Salamanca, Spain. When it comes to creating an inclusive culture in the classroom, teachers have a pivotal role to play in terms of their attitude and ideals. Students' emotional well-being and sense of self-worth are profoundly and permanently impacted by the beliefs and demeanour of their educators. For inclusive education policies and initiatives to be effective, instructors must possess the necessary knowledge, skills, and values. A variety of viewpoints regarding the overhaul of our educational system continue to surface, touching on topics such as the redesign of course syllabi and the alteration of the learning environment. There are a lot of different viewpoints, but all the experts agree that insufficient teacher training is a huge problem. The career that paves the way for other professions, like all others, requires ongoing skill development. Keywords: Inclusive education, self-esteem, differently abled, LEAD, Inclusive Classroom.
Estratégias terapêuticas para o enfrentamento de disfunções sexuais em mulheres: revisão sistemática
Authors: Silva de Lima Rafael , Barroso Serrão das Neves Dária
Published: February 2024

Objetivo: identificar estratégias terapêuticas para o enfrentamento de disfunções sexuais em mulheres. Método: revisão sistemática, conduzida nas bases LILACS, PubMed/MEDLINE e EMBASE, e na Biblioteca Virtual em Saúde, com foco nas estratégias terapêuticas para disfunções sexuais em mulheres adultas. O recorte temporal para a identificação dos trabalhos foi de janeiro de 2013 a setembro de 2023, sendo excluídos da busca artigos de revisões da literatura, estudos de caso, trabalhos de conclusão de curso e relatos de experiência. Resultados: foram encontrados 1.373 trabalhos, mas após a leitura completa dos mesmos e aplicação dos critérios de elegibilidade, compuseram a amostra 40 artigos, com 10.808 mulheres. As principais queixas que levaram às disfunções sexuais foi a dispareunia e secura vulvovaginal. As estratégias terapêuticas mais comuns foram tratamentos a base de estrógeno ou fitoestrógenos, hormonioterapia, neuromoduladores, fisioterapia do assoalho pélvico, cremes hidratantes ou lubrificantes vaginais. Conclusão: diferentes estratégias têm sido empregadas para o tratamento de disfunções sexuais, com destaque àquelas com estrógeno. Mais investigações que considerem tratamentos personalizados e terapias não-farmacológicas precisam ser incentivas.
Fault Detection in Wireless Sensor Network Based on Deep Learning Algorithms
Authors: Pragati Mahale  , Sejal Khopade
Published: February 2024

This study discusses fully distributed fault detection via a wireless sensor network. Initially, we suggested using the Convex hull approach to determine a range of extreme points including nearby nodes. As the number of nodes rises, the message's duration is constrained. Secondly, in order to enhance convergence performance and identify node errors, we suggested using a convolution neural network (CNN) and a Naïve Bayes classifier. Lastly, we use real-world datasets to examine CNN, convex hull, and Naïve bayes algorithms to find and classify the defects. Based on performance measures, the results of simulations and experiments demonstrate that the CNN algorithm has better-identified defects than the convex hull technique while maintaining feasibility and economy.
Arms Control as a Climate Mitigation Strategy: Examining the Nexus
Authors: Ahmad Munir , Muhammad Karim  , Zahid Hussain  , Alyas Ali Chaichi
Published: February 2024

Global ecosystems are seriously threatened by climate change, which calls for creative mitigation strategies. In an effort to fill a knowledge vacuum on the subject, this paper investigates the relationship between arms control and climate change mitigation. Specifically, it looks at how arms control policies may boost climate resilience. The research utilizes a thorough literature assessment, incorporating past viewpoints on arms control and current approaches to mitigating climate change. Approach-wise, a qualitative study is carried out to evaluate the empirical and theoretical relationship between weapons control policies and climate change mitigation. Important conclusions show that some weapons control programs can favorably impact climatic outcomes, offering a little-considered option for tackling environmental and security issues. The policy implications highlight the necessity of a more integrated approach to environmental governance and security, and the creation of focused, interdisciplinary policies is emphasized in the recommendations for future research. This study adds to the current conversation on mitigating climate change by providing a fresh viewpoint that supports the double advantages of successful arms control policies in promoting environmental sustainability on a worldwide scale.
The Contribution of Local Government Finance to the Islamic Human Development Index
Authors: Hergastyasmawan Angga , Ahyar Muhammad Khozin , Irianto Ellen D Oktanti
Published: February 2024

This research aims to analyze the Islamic Human Development Index (IHDI) scores in East Kalimantan Province for the period 2017-2022 and investigate the impact of the Regional Revenue and Expenditure Budget (APBD) in the fields of education, health, and the economy on IHDI and its dimensions (Ad-Dien, Al-'Aql, An-Nafs, An-Nasl, and Al-Maal). This research method is quantitative descriptive, involving the calculation of IHDI scores and its forming indices using appropriate formulas. Hypothesis testing is conducted through simple linear regression analysis. The research results indicate that the IHDI in East Kalimantan Province is generally categorized as a high level of human development, despite experiencing fluctuations with a predominance of improvement. Specifically, the APBD has an influence on the IHDI score, with education spending affecting the Index of Ad-Dien and Al-'Aql, health spending affecting the Index of An-Nafs and An-Nasl, and economic spending affecting the Index of Al-Maal
Cyberbullying and Its Impact on Adolescent Emotional Well-Being
Authors: M Zainul Hafizi
Published: February 2024

The proliferation of social media networks has been remarkable, offering easy access and the ability to connect with a vast network of friends, which has captivated people of all ages and social backgrounds. This enthusiasm for social media is particularly prominent among teenagers. While social networks provide a platform for emotional expression, unfortunately they are also used to vent anger and use insults and derogatory comments, a phenomenon commonly known as cyberbullying. This section aims to explore the impact of cyberbullying on adolescents within the realm of social media. A literature review method was used, taking articles and journals published between 2013 and 2023, collected from the Google Scholar electronic database. Findings from numerous studies consistently highlight that cyberbullying on social media significantly impacts adolescents, affecting them across psychological, physical, and social dimensions. Importantly, this impact goes beyond just the victim, also affecting the perpetrator and even bystanders.
Structuring the WR Soepratman Street Corridor in the Context of Locality
Authors: Juwito Rizqiyah Safitri , Sari Renitha , Fatona Geby
Published: February 2024

The road corridor of WR Soepratman Street in Bengkulu City is located within the education, trade and service sectors. These sectors have cultures that contrast with each other. These cultural differences are certainly not favorable in terms of functionality. People in the education sector really need the trade and service sector to support educational contributions. Meanwhile, trade and services need the education sector to improve the economy. Education cannot be separated from culture, even the quality of education is a measure of a nation's culture. Trade and services are actually fulfilled by educated people. Based on the research, there is an intersection of the two sectors in a commercial and cultural frame, without changing the functions that have been formed by maximizing the combination of the two sector functions and blurring the existing gaps.
Libraries in the Age of Intelligent Information: AI-Driven Solutions
Authors: Baber Mehranullah , Islam Kanwal , Ullah Adnan , Ullah Wahid
Published: February 2024

This study explores the paradigm change that artificial intelligence (AI) has brought about in the context of libraries in the age of intelligent information. A quantitative survey was carried out, and a methodical description of the study's procedure is provided. The research sampling strategy, data gathering, data collection tool, and statistical analysis are all included in this quantitative approach. Additionally, a random sampling procedure was used to choose the study sample. Similar to this, questionnaires were employed as response instruments to collect data in both physical and digital formats. Findings from the investigation showed that 45% of institutions are private nature and 50% institutions shows the status public. 1-10 years’ experience were 62% respondents, 11-20 years’ experience were 31% and only 8% of respondents were 21 years above experience. The study emphasizes how important it is to create a welcoming and open library ecosystem where artificial intelligence (AI) enhances operational effectiveness while protecting user privacy and pleasure. All things considered, this thorough analysis highlights the many ways that artificial intelligence (AI) might transform libraries and meet the many demands of their patrons. Looking forward, the article discusses the promising future of AI in libraries, envisioning AI-powered chatbots, predictive analytics, and virtual helpers as integral components of an AI-driven library landscape.
The Role of the Teacher Taken by ChatGPT
Authors: Manik Efron
Published: February 2024

The utilization of ChatGPT in Society 5.0 can span various fields, such as education, health, business, and public services. The aim of this research is to determine the extent to which ChatGPT can be used to replace the role of a teacher. The research methodology employed is a comparative experiment. The first population consists of a group of students taught by uninspiring lecturers, using a drill-based learning model without reflective and conclusions steps. Meanwhile, the second population comprises a group of students learning by interacting with ChatGPT. The first sample consists of 14 individuals with normally distributed data. The second sample consists of 13 individuals with similarly normally distributed data. Both samples are homogeneous. The results of this study suggest that there is no significant difference in the learning outcomes of students taught by teachers using a drill-based learning model without reflective and conclusions steps, compared to students who only interacted with ChatGPT
Analysis of Raw Material Inventory Control Using the Eoq (Economic Order Quantity) Method in the "Sangrai R.O" Crackers Home Industry in Tegalwaru
Authors: Febriyanti Annisa , Rohman Anwar Fauzi , Simanjorang Feby Pebrianti Br , Maliek Rizkia Izriani , Suherman Ujang
Published: February 2024

This research is head to exam raw materials control analysis at “SANGRAI R.O” Home Industry. The result of this research are using descriptive kuatitative method, the result form of numbers from of calculation that have been impelemted and compared with company”s calculation, the sample for this research got by doing interview, observation, and company’s file documentation. The result of this research reveals optimal raw materials by using EOQ (Economic Order Quantity) method with some calculations, that concern to ordering frequency, reoder quantity, economic order quantity, and total inventory cost, calculation with EOQ method help the company to save their cost with 2:15 compared to their konvesional policy
The Strategy of Power Exercise in Bay of Bengal: Perspective of U.S & China
Authors: Rahman Mizanur
Published: February 2024

The main purpose of this study is to experiment the power exercise strategy in Bay of Bengal of Sino-U.S. This study shows to fundamental technical issues of Sino-U.S rising influence in Bay of Bengal. It is one of the important zone in the present geopolitical situation. This study is the great way process emphasize on the several issues such as, minerals resource, energy, geopolitics and the economical perspective. This experimental analysis has formulated under the power exercise in Bay of Bengal and run into the transit issues way forward to conflicting interest in several countries. To be focus point of strong relationship under the littoral region which is all of the function can be running approach economic transition in several time U.S and China obtain own interest build up while creating the conflicting issues. In others way the hazards situation to establish in the littoral region and discussed this study apply the mixed method for instance qualitative and quantitative. This study also dispute that the significance of Bay of Bengal rise in the recent years coming soon consider. All of the hard power has included the main area and running to dynamics zones. All the powerful country always impose their own interest fulfil turn out the demandable issues observation. In order to various dimension brings about the political economy and the power of various sectors clarify into the geopolitics and financial factors
Effectiveness of Controversial Issues Learning Model Through Problem Based Learning in Improving Students Critical Thinking Skills
Authors: Hadi Hartono  , Sinaga Risma Margaretha , Pujiati
Published: February 2024

This study is to determine the effect of controversial issues learning model and problem-based learning model in improving the critical thinking ability of Pancasila and Citizenship Education students at State Junior High School 14 Krui. The research method used is a quantitative approach with the method used quasi-experiment or pseudo-experiment. The research design is pretest and posttest Control Groub. Research Results There is an effect of controversial issues learning model through problem based learning on the critical thinking ability of students before and after learning using controversial issues learning model through problem based learning obtaining Sig value. 0.000 <0.05 so that H0 is rejected and Ha is accepted. This means that the results of the critical thinking skills of Pancasila Education and Citizenship of students through problem-based learning models can have a positive and effective influence in improving the critical thinking skills of students and through these two learning models can establish good communication with classmates so that learning can take place with a conducive, interactive, dynamic, open, interesting and fun atmosphere.
Analysis of "Productive and Educative" Performance in the Lesson Studies of the Center of Excellence SMK (Study at State Vocational High School 4 Bandar Lampung)
Authors: Nurhayani  , Sinaga Risma Margaretha , Pujiati
Published: February 2024

This research was carried out to determine the implementation of the  teaching factory learning model  and  Project Base Learning in an effort to improve the productive and educational performance of grade XI students in specialization subjects at the  State 4  Bandar  Lampung vocational school. This research is qualitative research using data analysis techniques, namely Data Resolution, Data Presentation, Conclusion Drawing/Verification. The results of the Operational Research of the Education Unit by using the suitability of the Teaching Factory and PjBL planning models with the integration of the curriculum with each stakeholder and the appropriate assessment, the planning of the Teaching Factory and PjBL  is able to improve Educational and Productive Performance. The Teaching Factory and PjBL models have a good contribution in improving the Educational and Productive Performance of Students  in the  Vocational  School of  Negeri 4 Bandar Lampung in the Department of Hospitality.
Utilizing Digital Resources and Platforms to Enhance the Teaching of Arabic Language and Literature in Islamic Education
Authors: Ibrahim Umar , Attahiru Abubakar , Muktar Atika , Umar Bunza Kabiru
Published: February 2024

This study explores the transformative potential of integrating digital resources and platforms to enhance the teaching of Arabic language and literature in Islamic education. Recognizing the evolving landscape of education and the growing influence of technology, this study investigates the theoretical framework supporting the use of digital tools in pedagogy within Islamic settings. A comprehensive review of literature reveals the current state of technology integration in Arabic language and literature education and identifies gaps in research that necessitate further exploration.
           The paper provides an in-depth examination of available digital resources and platforms suitable for language and literature instruction, categorizing them based on their applicability. Practical implementation strategies are proposed, considering the cultural and religious nuances inherent in Islamic education. The paper concludes with recommendations for future research and underscores the importance of continued exploration of emerging technologies to advance Arabic language and literature education in Islamic contexts.
Volatility Spill-Over and Financial Contagion Effect of Conventional Stock on Islamic Equity in Nigeria: Evidence from Covid-19
Authors: Salisu Abubakar
Published: February 2024

This study empirically investigated volatility spill-over and financial contagion effect between conventional stocks and shariah compliant equities before and during covid-19 pandemic in Nigeria. Banking and insurance sectoral stocks indices were selected to represent conventional equities while Nigerian stock exchange lotus islamic index represent islamic stocks. Daily closing stock price data from 02-01-2018 to 26-02-2020 for pre-covid and 27-02-2020 to 31-12-2021 for   pre-covid and during covid were considered. DCC-GARCH model (Dynamic conditional correlation- Generalized Autoregressive Conditional Heteroskedasticity Model) was deployed to examine the spill-over effect while t-test was applied to check the consistency of the DCC coefficient before and during the pandemic. The result of the multivariate GARCH show that both banking and insurance stocks have long run volatility spillover effect on lotus islamic index, the result also revealed no significant increase in conditional correlation during covid-19 pandemic which indicate absence of financial contagion from the conventional to islamic stocks. The results provide important information to researchers, investors, and policymakers
Green Economy: Sistematic Literatur Review
Authors: Supriaman
Published: February 2024

This research aims to reveal how research topics and issues regarding the Green Economy are developing. The research method used was Systematic Literature Review (SLR) with VOS Viewer Data Analysis Software. The articles reviewed were 429 articles sourced from the Scopus database. The research results show that the development of research topics and issues regarding the Green Economy reflects a positive evolution in understanding of environmental and sustainability challenges in the context of the global economy. Involving researchers from various countries, this research focuses on topic clusters that develop along with socio-economic needs and dynamics. Wang J., as the main contributor with the largest number of articles, discusses major issues such as environmental pollution, carbon emissions, and environmentally friendly tourism.
The Connection Between SMEs Business Performance and their Accounting Procedures: A Literature Review Study
Authors: Channarika Kan , Mardy Serey
Published: February 2024

This study of the literature looks at the connection between small and medium-sized businesses' (SMEs) business performance and their accounting procedures in the service sector. The study employs a systematic review methodology that includes a thorough screening procedure to find studies that match the inclusion criteria and a thorough search of academic databases using pertinent keywords. The data analysis entails a thematic examination of the chosen studies, with an emphasis on the kinds of accounting procedures that SMEs employ, the performance metrics that are employed to gauge the success of their businesses, and the degree to which accounting procedures and performance are correlated. The practical consequences imply that financial accounting methods can help SMEs in the service sector enhance their business performance. Nonetheless, it's important to give management accounting techniques a thorough evaluation. Investigating the moderating factors—such as the external environment and resource availability—that influence the relationship between accounting methods and business performance is one suggestion for further research.
The Knowledge of Families for Dengue Haemorrhagic Fever Prevention at Fatuqueiro Village in Ermera Municipality of Timor Leste
Authors: Belo Ostelino Da Silva , Pinto Joaquim , Conseição Jose Ximenes Da , Oqui Maximiano , Costa Grados Lino Da
Published: February 2024

Dengue is a health problem for the population of Timor-Leste and has often occurred and has been destroyed by many people, and dengue in the past is an pandemic of severe dengue disease, but at the moment dengue disease has been a severe disease influenced by environmental factors such as the disposal of waste, poor water sanitation, which has caused a great risk of the occurrence of dengue disease, The Ministry of Health Timor Reported from January to October 2022 with a total of 2.374 cases of dengue with a total of 31 cases fatality rate is 1,3%, the majority of cases detected in Dili  Municipality with 1.488 total cases and Ermera municipality is about 90 cases, following by Baucau municipality with 25 cases. Objective of the research is to identify the knowledge of families with dengue prevention at Fatuquero Village. Total 85 families at Fatuquero village in Ermera Municipality, it’s showed only 76,5% of families understand the dengue hemorragic fever (DHF) prevention and the rest of families don’t understand how to prevent dengue hemorragic fever. Also analysis of the Correlation Statistics test showed P-value of 0,000 < 0,5 means that there is a significant relationship knowledge with DHF prevention and r value is 0,946 which is located between 0,0,0-1,00 has showed perfect relationship. The knowledge of families understand how o prevent from DHF is 75,5% and perfect relationship between knowledge of families with DHF prevention by families at Fatuquero village in Ermera Municipality,Timor Leste.  The knowledge of families perfect correlation with DHF prevention in Fatuquero village
An Assessment of the Impact of Digital Technology (DT) on Small and Medium Enterprises (SMEs): A Case Study of Some Selected SMEs in La
Authors: Adijat Olubukola Olateju
Published: February 2024

This research examines the impact of Digital Technology on Small and Medium Enterprises (SME) activities (in terms of profits and business expansion). The selected sample was 320 SMEs which included 150 SMEs that adopted Digital Technology in their business activities and 170 SMEs that did not adopt Digital Technology in their business but were in the same business field as those that adopted DT. Questionnaires are used to obtain information from these SMEs. Data were analyzed using descriptive statistics (frequency and percentage) and econometric analysis [Propensity Score Matching (PSM)]. The results obtained from the PSM analysis show that the implementation of DT has helped business expansion in the study area among SMEs that adopted DT compared to SMEs that did not adopt DT. However, the implementation of DT has not had a significant impact on the profits of SMEs in the study area compared to non-participating SMEs in DT. Therefore, it is suggested that the adoption of DT is highly recommended among SMEs as this tends to increase business expansion. On the other hand, so that the impact of DT can be felt on entrepreneurs' profits, the costs of implementing DT must be reduced through assistance in the form of grants, subsidies, tax exemptions, tax holidays, and free consultation services in the field. DT areas and loans at lower interest rates should be provided by authorities and stakeholders to encourage SMEs to adopt digital technologies in their businesses.
Implementation Tacit Knowledge, Internal Knowledge on Performance Management: (Systematic Literature Review)
Authors: Dharmanto Agus , Sawitri Ni Nyoman , Faeni Dewi Puspaningtyas , Suroso Sugeng
Published: February 2024

This paper is to find the results of the implementation of the variables used in this paper which have been used in the research findings, problems and phenomena in this paper as illustrations and solutions from the research findings in the literature. A thorough literature review was conducted as part of the research methodology for this paper. A selection of related scientific articles were collected, analyzed, and reviewed as part of the literature review. The scope of the study was determined based on scores using the PICO framework (population problem, intervention, comparison). The implementation of these three variables already exists, but it is not related to all the variables in one literature in one paper, this paper provides an answer that these variables already exist, and the problems presented above are answered even though they are not optimal and satisfactory in the paper this. The implementation of the three variables in qualitative results is proven and answers problems that are not yet satisfactory.
A Comparative Analysis of Local Maize Hybrids, Versus Commercial Maize Hybrids: Assessing Yield and Yield Components
Authors: Saleem Muhammad Ahmad , Anwar Shazma , Khan Muhammad Yasir , Saleem Abdul Samad , Khan Muhammad Shahzad , Shafi Ur Rahman  , Khattak Laiba , Khan Amjad , Murad Shayan , Noor Emaan , Khan Kashif Ahmad
Published: February 2024

Genetic variability is an important factor for genotype selection in order to increase yield. A field experiment was conducted on “A comparative analysis of local maize hybrids, versus commercial maize hybrids: Assessing yield and yield components” was carried out at Cereal Crops Research Institute (CCRI) Pirsabak Nowshera during 2022, to check the performance of forty maize hybrids i.e., CHTW-1 to CHTW-40 along 2 checks (CS-220 and P30K08). Randomized complete block design (RCBD) was used with 3 replications. Two rows of each hybrid, each measuring five meters, were planted. The row-to-row and plant-to-plant distance maintained was 75 cm and 25 cm respectively. The seed rate used was 25 kg ha-1.  Statistical analysis of the data showed that maximum days to tasseling (60.67 days) were taken by check hybrid CS-220 while minimum days to tasseling (50 days) was noted in candidate hybrids CHTW-2 and CHTW-20. From the results it is concluded and recommended that the candidate hybrid CHTW-11 should be purchased and sown by the farmers as this is the finest, high yielding and cheaper as compared to other maize hybrids available in the market.
Pendampingan Penerapan Sistem Akuntansi Kas Pada UMKM Di Nagori Silau Bayu
Authors: Liza Novianti  , Khaidir ali
Published: February 2024

Usaha Mikro Kecil dan Menengah (UMKM) memiliki potensi yang cukup besar untuk berkembang di era digital saat ini sekaligus sebagai penopang perekonomian negara. Namun sampai saat ini masih banyak UMKM yang belum menerapkan sistem akuntansi kas pada usahanya. Tujuan dari kegiatan Pendampingan Penerapan Sistem Akuntansi Kas pada UMKM di Nagori Silau Bayu adalah untuk membantu UMKM dalam hal pengelolaan pencatatan kas (jurnal penerimaan dan pengeluaran kas) supaya sesuai dengan sistem akuntansi kas yang berlaku. Metode yang digunakan pada kegiatan ini adalah tahap persiapan (mempersiapkan materi yang akan disosialisasikan), tahap pengenalan (menggali informasi penggunaan pencatatan kas), dan tahap pelaksanaan (memaparkan materi, pelatihan, pendampingan, serta bimbingan) dalam menerapkan sistem akuntansi kas pada UMKM di Nagori Silau Bayu. Hasil dari penelitian ini adalah pedagang UMKM di Nagori Silau Bayu telah memahami serangkaian materi yang telah disosialisasikan berupa praktik pembuatan jurnal penerimaan dan pengeluaran kas, membedakan antara debet dan kredit dalam sebuah jurnal.
Training on Using Hyperlinks in Presentations Teacher at SMA Negeri 1 Kampar
Authors: Mustika Tria Putri , Elmustian  , Dudung Burhanudin  , Elvrin Septyanti  , Oki Rasdana  , Firajul Afkar Asra
Published: February 2024

Presentasi menjadi senjata penting bagi guru di kelas. Hal ini yang membuat guru menjadi orang paling penting di kelas pada saat pembelajaran dilakukan. Presentasi gurulah yang membuat siswa mudah memahami sampai nantinya benar-benar paham tentang materi yang harus dicapai masing-masing siswa. Berdasarkan hal tersebut penulis merencanakan pelatihan pemanfaatan Hyperlink bagi guru-guru di sekolah. Harapannya melalui pelatihan ini guru memiliki kompetensi teknologi yang mudah dan murah. Sesuai dengan yang ia pahami sendiri, sesuai dengan kondisi di kelas atau sekolahnya sendiri sehingga akan lebih mudah beradaptasi, efektif, dan efisien karena guru tersebut memanfaatkan teknologi sederhana.
ISLOM MOLIYASI ORQALI LOYIHALARNI MOLIYALASHTIRISHGA OID ILMIY ADABIYOTLAR TAHLILI
Authors: Shamansurova Zilola , Muxtorova Nafisa
Published: February 2024

Ushbu maqolada islomiy moliyasi insturmentlari va loyihalarni islom moliyasi orqali moliyalashtirish hamda uning an’anaviy moliyalashtirish tizimidan farqlari va afzalliklari bayon qilingan hamda turli ilmiy ishlar o’rganib chiqilgan va tahlil qilingan. Ilmiy ishlarni o’rganish va tahlil qilish jarayonida xalqaro tajribalar o‘rganilib, loyihalarni islom insturmentlari orqali moliyalashtirishni yanada takomillashtirish yo’llari keltirib o’tilgan. Bunda ScienceDirect, Google Scholar va Researchgate doirasida amalga oshirilgan ilmiy ishlarndan mavzuga doir 54 ta maqola o’rganib qiligan hamda ulardan 24 tasi ushbu maqolada o’z aksini topgan.
РАҚАМЛИ МОЛИЯВИЙ АКТИВЛАРНИ СОЛИҚҚА ТОРТИШ МАСАЛАЛАРИ
Authors: Исаев Фахриддин
Published: February 2024

Ушбу мақола Ўзбекистон шароитида рақамли молиявий активларни солиққа тортиш билан боғлиқ муаммолар ва имкониятларни танқидий кўриб чиқади. Норматив-ҳуқуқий база доирасидаги мавжуд муаммоларга эътибор қаратган ҳолда, у активларнинг аниқ таснифи йўқлиги, криптовалюталар учун ноаниқ солиқ режими, дастлабки танга таклифлари (ICO) учун етарли қоидаларнинг йўқлиги, халқаро ҳамкорликнинг чекланганлиги ва ҳисобот бериш механизмларининг етарли эмаслиги каби масалаларни ўрганади. Мақолада ушбу муаммоларни бартараф этиш ва янада мослашувчан ва самарали солиққа тортиш тизимини яратишга қаратилган Ўзбекистон шароитига мослаштирилган илмий асосланган тавсиялар тўплами таклиф этилади. Мақола ушбу муаммоларни ҳал қилиш орқали солиқ органлари ва Ўзбекистонда ривожланаётган рақамли молиявий экотизимни бошқараётган манфаатдор томонлар учун қимматли тушунчаларни тақдим этишга қаратилган.
ТИЖОРАТ БАНКЛАРИ ФАОЛИЯТИНИ РЕЙТИНГ ТИЗИМИ АСОСИДА БАҲОЛАШНИНГ УСЛУБИЙ АСОСЛАРИ
Authors: Карабев Нодир
Published: February 2024

Ушбу мақолада тижорат банклари фаолиятини рейтинг тизими асосида баҳолашнинг услубий жиҳатдан ёндашувини ёритишда халқаро давлатларнинг тажрибалари ва уларнинг муҳим хусусиятларини очиб бeришга қаратилган. Бунда тижорат банкларининг рейтинг тизимини назарий асослари кенг таҳлил қилинган.
МЕҲНАТ БОЗОРИДА КАДРЛАР СИЁСАТИНИ ШАКЛЛАНТИРИШ БЎЙИЧА МАРКЕТИНГ ТАДҚИҚОТЛАРИНИ ТАШКИЛ ЭТИШ
Authors: Маматкулова Шоира
Published: February 2024

Ушбу мақолада мамлакатимизда замонавий бозор иқтисодиётини шакллантириш шароитида етишиб чиқаётган кадрларни ўз эгаллаган соҳалари бўйича бандлигини таъминлашдаги қатор муаммоларга эътибор қаратилган. Шунингдек, қайд этиш лозимки, интеллектуал ва меҳнат ресурслари салоҳиятидан самарали фойдаланиш билан боғлиқ бўлган муаммолар ҳам хозирги кунда ўз ечимини кутиб турган муаммолардан эканлиги қайд этилган. Мазкур муаммоларни ҳал қилиш орқали кадрлар бандлигини янгича замонавий усулда таъминлаш ҳамда ижтимоий муҳофаза қилиш ва меҳнат бозори муносабатларини самарали ошириш зарурияти буйича таклиф ва мулоҳазалар берилган.
ЎЗБЕКИСТОНДА СОЛИҚ СИЁСАТИНИ ТАКОМИЛЛАШТИРИШ МАСАЛАЛАРИ
Authors: Мукимов Ботир
Published: February 2024

Ўзбекистон иқтисодиёти ўсиб бораётган, ички ва хорижий инвестицияларни жалб этиш истагида бўлган мамлакат сифатида солиқ тизимини ислоҳ қилиш муҳимлигини эътироф этди. Шу билан бирга, Ўзбекистон солиқ тизимида амалга оширилаётган айрим муҳим ислоҳотлар ўрганилиб, хориж тажрибаси, мамлакатимизда уни қўллаш бўйича илмий-амалий хулоса ва таклифлар ишлаб чиқилган.
ДАВЛАТ СЕКТОРИДА ИЧКИ АУДИТНИ ТАКОМИЛЛАШТИРИШ
Authors: Мухамедов Санжар
Published: February 2024

Ушбу мақолада давлат секторида ички аудитни такомиллаштириш масалалари ёритилган. Ички аудитни ташкил этишда хориж тажрибасидан фойдаланиш таклифи берилган.
МАҲАЛЛА ИНФРАТУЗИЛМАСИНИ РИВОЖЛАНТИРИШ - ЯНГИ ЎЗБЕКИСТОННИ БАРПО ЭТИШДА ЭНГ МУҲИМ ПОЙДЕВОР
Authors: Умарова Гўзал
Published: February 2024

Мазкур мақолада Ўзбекистондаги маҳаллалар инфратузилмаларини янада яхшилаш масалалари чуқур таҳлил этилган ҳамда бу масала бўйича таклиф ва тавсиялар берилган.
INNOVАTSION BАNK XIZMАTLАRINING RIVOJLАNISHIDA GENDER TENGLIGINING O‘RNI
Authors: Maxmudova Muxlisa
Published: February 2024

Ushbu ilmiy maqolada rivojlanayotgan davlatlarda ayollarning innovatsion bank xizmatlarining ommalashishidagi o‘rni tahlil qilingan. Tahlilda rivojlanayotgan davlatlar sifatida O‘zbekistan, Turkiya, Malaysia, Saudiya Arabistoni davlatlari olingan. Tahlil 2014-2021 yillardagi statistik maʼlumotlar asosida olib borilgan. Tahlil natijalariga ko‘ra, mamlakatimizda ayollar o‘rtasida innovatsion bank xizmatlarining yetarli darajada rivojlanmaganligi hamda qolgan davlatlardan farqli ravishda raqamli bank xizmatlaridan ayollarimiz keng foydalanmayapti.
O‘ZBEKISTONDA RAQAMLI INFRATUZILMANI RIVOJLANTIRISH SHAROITIDA SOLIQ QARZDORLIGINI UNDIRISH MEXANIZMI
Authors: O'taganov Anvar
Published: February 2024

O‘zbekistonda raqamli infratuzilmaning jadal rivojlanishi tufayli soliq qarzini undirish manzarasi o‘zgarib bormoqda. Soliq qarzlarini undirish uchun soliq organlari tomonidan qo'llaniladigan rivojlanayotgan mexanizmni o'rganadi va raqamlashtirishning samaradorlik, shaffoflik va qonunlarga rioya qilishga ta'sirini ta'kidlaydi. Raqamli infratuzilmaning hozirgi holati va uning soliq undirish jarayonlariga integratsiyalashuvini tahlil qilish orqali dinamik muhitda yuzaga keladigan imkoniyatlar va muammolarni yoritib beradi.
Refractometry of Pure Water and Normal Saline under the Influence of Taheri Consciousness Fields
Authors: Taheri Mohammad Ali , Payervand Firouz , Ahmadkhanlou Farzad , Torabi Sara , Semsarha Farid
Published: February 2024

A change in the refractive index of light in a medium indicates effective molecular interactions in creating the optical density of that medium. In general, changes in molecular content resulting from the formation of solvent and solute molecular systems lead to changes in the refractive index of a solution. In continuation of studies on the effect of T-Consciousness Fields (TCFs) on water and its well-known solution on Earth's surface with medicinal value, normal saline, this study investigates the impact of TCFs on the refractive index of pure water and normal saline, compared to the control. According to the results, TCFs generally lead to an increase in the refractive index in the samples, indicating changes in molecular motion or, in other words, an increase in the optical density of both water and normal saline samples. In pure water samples, there is no significant difference in the effect of various TCFs, but in normal saline samples, the highest impact belongs to TCF3, followed by TCF 2 and 1. Further investigations into molecular changes in the samples are in the authors' research agenda.