bluuebunny/crossref_metadata_2025 huggingface dataset:
Validation of chirps gauge – satellite based rainfall dataset over Nicaragua, 2011 - 2021
Authors: Rivera Solís Jassy D. , Ojeda Olivares Edwin. A. , Chamorro Blandón Francisco E.
Published: December 2023

Rainfall is a key input for many weather and climate numerical models. Therefore the strong need to have a dense enough monitoring network for this parameter. Satellite-based rainfall products have emerged in recent decades as an alternative to the more expensive gauge stations. However, a proper validation of such satellite-based products against gauge data must be performed before using their data. This study presents a validation of CHIRPS dataset against gauge data for 17 stations across Nicaragua. The performance of the product was validated at different temporal scales (daily, pentadal, monthly and annual) by different error metrics. A total of six quantitative error metrics was assessed: Bias Percentage (PBIAS), Mean Error (ME), Mean Absolute Error (MAE), Root Mean Square Error (RMSE), Pearson’s r and Nash Stucliffe Efficiency (NSE). A total three categorical indices were assessed at daily time scale: Probability of Detection (POD), False Alarm Ratio (FAR) and Critical Success Index (CSI). The results showed that CHIRPS dataset have better performance at monthly and annual time scales, while it is not capable of adequately represent the daily variability.
FPGA based modified multi-repeat distribution matcher for probabilistic amplitude shaping
Authors: Shaban Hassooni Ali , Abdul Rahaim Laith Ali
Published: December 2023

The technique of probabilistic amplitude modulation, based on distribution matching, has garnered considerable attention in recent years as a means to enhance spectral efficiency and diminish the constellation energy of coded modulation. This paper introduces the implementation of Probabilistic Amplitude Modulation (PAS) using a Modified Multi-Repeat Distribution Matcher (MMRDM) on a Field Programmable Gate Array (FPGA). The Modified Multiple Repetition Distribution Matcher (MMRDM) is integrated into a 2×2 Multiple Input Multiple Output Orthogonal Frequency Division Multiplexing (MIMO-OFDM) system, realized through the Xilinx System Generator (XSG). Simple Zero-Forced and Minimum Mean Squared Error (MMSE) equalizers are applied to the receiver for signal detection across the MIMO channel. The system incorporates enhanced security through chaos-based scrambling with 16 and 64 Quadrature Amplitude Modulation (QAM). VHDL code files for this system are generated for the Xilinx Kintex-7 (xc7k325t-3fbg676) for hardware implementation. Performance evaluation includes an assessment of required storage capacity, complexity, and bit error rate (BER). Using Vivado 2017.4, the system is successfully routed with resource utilization, for example, 0.67% Block RAM (BRAM), 68.6% Look-Up Tables (LUT), 83% DSP 48s, and 1.5% registers for 64-QAM uniform modulation. Similarly, for 64-QAM 10 level (shaper output 60 bit) shaped modulation, the resource utilization is 0.67% BRAM, 68.8% LUT, 83% DSP 48s, and 1.6% registers on the specified device. Simulation results demonstrate an improvement in the net shaping gain of approximately (2-4 dB) at 1×10^(-4) for different equalizer cases compared to uniform QAM, along with a notable reduction in required storage capacity and computational complexity.
Evaluación experimental de un secador solar inflable de bolsa para el secado de cacao
Authors: Tenorio-Herrera Roberto Enrique , Urbina-Cornavaca María Carolina , Espinosa-Morales Rodolfo Agenor , Bolaños-Ortega María de Fátima , Pedroza-Chamorro Henry
Published: December 2023

En este trabajo se utilizó un prototipo de secador solar inflable de bolsa para evaluar el secado de cacao recién fermentado. Dicho secador consta de un túnel semicilíndrico con fondo de lona vinílica impermeable color negro y cubierta de plástico translúcido; ambas partes unidas mediante una cremallera. Este secador solar híbrido directo y activo, de baja temperatura, tiene una longitud total de 6.15 m y ancho 2.00 m; área útil de secado 8.82 m2; capacidad 177 kg de cacao recién fermentado. Su sistema fotovoltaico suministra energía a un ventilador y a una resistencia eléctrica. Durante la evaluación se redujo en cinco días la humedad de 84.60 kg de cacao recién fermentado desde 50% bh hasta 7.4% bh; manteniendo su temperatura siempre por debajo de 65 °C. A su paso por el equipo a 0.017 m/s, el aire desecante incrementaba su temperatura hasta en 20 °C y reducía su humedad relativa hasta 30 %. La eficiencia energética promedio del secador disminuyó conforme se reducía la humedad del grano: desde 72.63%, el primer día, hasta 8.51%, el quinto día. La evaluación físico-sensorial del cacao obtenido indicó que es aceptable para elaborar chocolate.
Apuntes históricos de las juventudes en Honduras: hacia una descripción de su contexto, años 2016-2018
Authors: Duarte Landero Orlin Manuel
Published: December 2023

El objetivo de este artículo es presentar un recorrido histórico contextual de las juventudes hondureñas desde la segunda mitad del siglo xix, para luego concentrarse mediante indicadores estadísticos en el periodo 2016-2018. De igual forma, contextualizar esta población desde la demografía, lo jurídico e institucional. Para lograr lo antes planteado, se realizó una revisión documental de los aportes de investigaciones previas; asimismo, se describen los convenios, las legislaciones y datos estadísticos del Instituto Nacional de Estadística (ine). Con base en lo anterior, se logró evidenciar que los estudios efectuados se han distanciado de los intereses culturales y han insistido en temas de empleo. Esto último, junto a la temática de educación y seguridad, ha sido un problema que históricamente han enfrentado las juventudes nacionales.
ESTÁNDARES INTERNACIONALES PARA LA PROTECCIÓN DE PERSONAS DESPLAZADAS INTERNAS APLICADAS EN POLÍTICAS PÚBLICAS
Authors: Saquic Riquiac Karina Maribel
Published: December 2023

La movilidad humana está sustentada en el ejercicio de la libre circulación, por lo que es necesario abordar cada una de las problemáticas derivadas de ella y que si bien, se encuentran mutuamente relacionadas, los términos migración y desplazamiento no deben utilizarse de forma indistinta puesto que la motivación de cada una varía; tanto el Derecho Humanitario como los sistemas de protección de Derechos Humanos buscan crear una serie de recomendaciones sobre la forma en que los Estados deben de actuar frente a los casos de desplazamiento interno, lineamientos que se deben implementar tomando en consideración los Estándares internacionales de Protección de Derechos Humanos; tanto en el Triángulo Norte como en los demás países centroamericanos, año con año se ve un aumento en los casos de desplazamiento interno causadas por la violencia o por los desalojos forzosos a consecuencia de proyectos mineros e hidroeléctricos; lamentablemente en la actualidad la normativa internacional aún no aborda el desplazamiento interno desde el sistema hard law, no obstante si lo hace desde el sistema soft law que si bien no resulta vinculante sirven para orientar las política públicas que los Estados pudiesen implementar en aras de proteger a las personas en situación de desplazamiento, es por ello que se hace necesario abordar los lineamientos propuestos por la Comisión Interamericana de Derechos Humanos en observancia a los Principios de Desplazamiento interno de las Naciones Unidas.
ABORDAJE DURANTE LOS OPERATIVOS POLICIALES NOCTURNOS DE SEGURIDAD VIAL EN TEGUCIGALPA
Authors: Lopez Ramirez Donnie Rene
Published: December 2023

Los operativos policiales de seguridad vial en jornada nocturna forman parte de una de las más importantes labores en materia de seguridad en las ciudades, debido a que estos ayudan a mantener el orden vehicular y mejorar las labores de prevención y control de las normativas y reglamentos de tránsito. El propósito de este estudio es analizar la interacción que se da entre los miembros policiales y los ciudadanos durante operativos nocturnos realizados en la ciudad de Tegucigalpa. Este estudio se desarrolló bajo un enfoque cuantitativo siendo de tipo descriptivo-correlacional en el que se utilizó el instrumento de ficha de observación para recolectar datos en el que se tomaron en cuenta 13 ítems agrupados en 2 dimensiones, una referente al desempeño policial y la otra relacionada con la respuesta del ciudadano durante el abordaje. El instrumento tomó una muestra en forma aleatoria de 93 interacciones la cual se determinó un alfa de Cronbach de 0.65 el cual es aceptable para medir el fenómeno en cuestión. Un aspecto a destacar en este estudio es el hecho que cuando el agente policial realiza una revisión meticulosa de los documentos de manera respetuosa y sin invadir su espacio personal los conductores detenidos durante el operativo son más propensos a responder de manera más rápida y adecuada a las indicaciones.
Mulheres após Transplante de Órgãos Sólidos: Um Olhar Sobre a Saúde Ginecológica
Authors: Juliato Cássia Raquel Teatin , Guida José Paulo , Surita Fernanda
Published: December 2023

O aumento na sobrevida após o transplante e o crescimento da população feminina receptora de órgãos destacam a importância de considerar cuidadosamente a saúde reprodutiva e ginecológica dessas mulheres. Uma das principais preocupações é o risco aumentado de câncer após o transplante, atribuído em parte ao uso de terapia imunossupressora. Cânceres ginecológicos com alta associação com infecções virais, como câncer de colo uterino, devem receber cuidados e rastreios específicos, em especial entre mulheres mais jovens. Além disto, o caráter imunoprevinível do câncer de colo uterino torna a vacinação mandatória antes da realização do transplante. O câncer de mama, outro câncer ginecológico de especial interesse por sua alta prevalência, deve ser rastreado na população transplantada, seguindo as diretrizes da população geral. A fertilidade e o planejamento familiar também
Agarwood based agroforestry: a review
Authors: Jayaraj Rathinam , Ahmed Shagufta
Published: December 2023

Agarwood is a resinous heartwood of various species of Thymelaeaceae primarily Aquilaria and Gyrinops with aromatic, cultural and medicinal uses. Owing to overexploitation in the wild the trees have become endangered, and cultivation has started all over the natural range and even outside under various agroforestry systems. The present review provides an overview of all the agroforestry systems based on agarwood worldwide and lists the species used in interplanting with agarwood. It also suggests means of raising successful plantations and the associated risks.
Analysis and Solutions of the Current Situation and Problems of Organizing the Activities of Small and Private Business Entities in Uzbekistan
Authors:   Tashkent State University of Economics, Tashkent 100100, Uzbekistan, Sobirovna Qosimova D. ,   Tashkent State University of Economics, Tashkent 100100, Uzbekistan, G. Nutfulloev Tolib.
Published: December 2023

The article considers information about the current state of small business and private business entities, their growth trends, and the article also shows the role of small business and private business entities in the current economy and their share in some sectors. The article describes the external and internal problems that are currently the most difficult for business entities and how to solve them. Additionally, the results of the survey conducted among entrepreneurs are also included in the analytical center of the article. Statistical indicators and results of econometric analysis are expressed in a convenient visual graphic form.
Fostering Economic Growth and Global Trade through Digitalized International Transport Corridors: Examining the Role of the eTIR Convention in the Proposed China-Kyrgyzstan-Uzbekistan Railways for Uzbekistan's Development
Authors:   Tashkent State University of Economics, Balbaa Muhammad Eid ,   Tashkent State University of Economics,   Tashkent State University of Economics,   Tashkent State University of Economics, Dadabaev Umidjon , Akhmedova Dilafruz , Iskandarova Mohinur
Published: December 2023

This study investigates the intricate dynamics of fostering economic growth and global trade through digitalized international transport corridors (ITCs), focusing on the proposed China-Kyrgyzstan-Uzbekistan (CKU) railway project within the framework of the eTIR Convention. Employing a comprehensive mixed-methods approach, integrating quantitative data from official sources, the research delves into the transformative potential of the CKU railway in linking Central Asia to China and Europe, thereby amplifying Uzbekistan's economic growth and global trade. Despite the project's potential to bolster trade competitiveness, stimulate regional integration, and foster economic diversification, the analysis uncovers challenges such as geopolitical tensions, environmental impacts, and financial sustainability, which could impede seamless implementation and operation. Leveraging the ARDL (2,1) model, the study reveals a direct dependency between the GDP growth rate and income from China to Uzbekistan, suggesting a substantial linear relationship. However, caution is advised in drawing definitive policy or economic implications, as further nuanced analysis and contextual understanding are imperative. The paper concludes by offering nuanced policy recommendations to enhance the governance and management of ITCs in Uzbekistan, emphasizing the necessity for a holistic and adaptive approach to navigate the complexities of such transformative projects, especially within the digitalized landscape and the context of the eTIR Convention.
Dialelo parcial circulante interpopulacional na identificação de linhagens elites e predição de híbridos de milho
Authors: Duarte Irande  de Azevedo , Fregonezi Bruno Figueiró , Lucena Vitor Joaquim de , Oliveira Juliana Moraes Machado de , Ferreira Josué Maldonado
Published: December 2023

A proposta do Cruzamento Dialelo Parcial Circulante Interpopulacional (CDPCI) foi desenvolvida com a finalidade de explorar melhor a heterose, ao combinar linhagens de diferentes grupos heteróticos, e viabilizar a avaliação do potencial combinatório de um maior número de linhagens (n), que participam em s cruzamentos, com um número reduzido de combinações híbridos avaliadas (ns), com a possibilidade de estimação de [n(n-s)] híbridos não avaliados. Os objetivos foram determinar o potencial do CDPCI para identificar linhagens elites e combinações superiores nos híbridos avaliados e predizer o desempenho dos híbridos não avaliados, por meio de um modelo reduzido. Foram obtidos quatro dialelos CDPCI’s, envolvendo seis sintéticos de milho, empregando grupos de 20 linhagens S5 por sintético, sendo cada linhagem combinada com quatro linhagens do grupo contrastante (s=4), em cada dialelo, dando um total de 80 combinações híbridas por dialelo, utilizadas para predição do desempenho de 320 outras combinações não avaliadas. As 80 combinações híbridas e quatro testemunhas comerciais foram avaliados para produtividade de grãos, utilizando o delineamento de blocos casualizados com duas repetições, em duas safras. As análises de variâncias individuais e conjuntas foram realizadas com base nas médias de tratamentos, sendo as análises dialélicas e estimativas de efeitos dos parâmetros genéticos realizadas pelo método dos quadrados mínimos ordinários. Os efeitos significativos de capacidade geral e específica de combinação e suas interações com safras, mostram que tanto os efeitos aditivos quanto de dominância foram importantes para a produtividade. Os modelos reduzidos para estimação de médias de híbridos tiveram elevada correlação com as médias observadas, com estimativas entre 0,75 e 0,93. O emprego do CDPCI’s é eficiente para predição dos híbridos não avaliados nos dialelos e permite identificar linhagens elites para síntese de híbridos.
Pieniä neliöitä, aurinkopaneeleita ja kulutuksen vähentämistä - Ilmastotietäminen kodin käytänteissä
Authors: Laitinen Sara-Ellen , Kylkilahti Eliisa , Syrjälä Henna
Published: December 2023

Kuluttajien arkisella toiminnalla kodeissa on vaikutusta asumisen ilmastopäästöihin. Lähestymme asumista kodin käytänteinä. Tutkimme sitä, miten kuluttajat ymmärtävät ilmastoviisaan asumisen ja millaiset kodin käytänteet ovat heidän mielestään ilmastoviisaita. Ilmastoviisaus-käsitettä ei ole aiemmin tieteellisessä keskustelussa määritelty. Lähestymme käsitettä tietämisen käytänteen kautta, jolloin viisaus on tietämiseen perustuvaa käytännön toimintaa. Tietämisen käytänne on hajautunut käytänne, kun taas kodin käytänteet yhdistäviä käytänteitä, joiden osa tietämisen käytänne voi olla. Nämä käytänteet voivat jakaa keskenään yleisen ymmärryksen elementin ilmastoviisaudesta, jolloin tietäminen ilmastoviisaudesta voi toteutua ilmastoviisaina kodin käytänteinä. Analysoimme kuluttajien ymmärryksiä ilmastoviisaasta asumisesta haastatteluaineistosta (n=30) temaattisen sisällönanalyysin ja käytäntöteoreettisen luennan avulla. Tulokset osoittavat, että ilmastoviisas asuminen käsitetään laajasti, mutta yhtenäisesti. Ilmastoviisas asuminen on tietämiseen perustuvia erilaisia arjen tekoja ja ratkaisuja, jotka koskevat energialähteen valintaa, monenlaisen kulutuksen vähentämistä, kierrättämistä, jätteiden lajittelua ja jakamista. Kuluttajilla on jaetut ymmärrykset siitä, mikä on ilmastoviisasta ja ilmastoviisaus voidaan nähdä osana tietämisen käytänteitä. Ymmärrys ilmastoviisaudesta ei kuitenkaan välttämättä näy arjessa toteutettuina ilmastoviisaina tekoina.
Vallitseva sosiaalinen paradigma vihreän mainonnan diskursseissa
Authors: Lappalainen Roni
Published: December 2023

Analysoin tässä tutkimuksessa vihreän mainonnan ympäristödiskursseja sekä vallitsevaa sosiaalista paradigmaa. Ympäristödiskurssit muokkaavat luonnon, ilmaston ja ympäristökriisien sosiokulttuurista asemaa. Vallitseva sosiaalinen paradigma määrittää, mitä asioita yhteiskunnassa pidetään luonnollisina ja yleisesti hyväksyttyinä. Länsimaissa vallitseva sosiaalinen paradigma keskittyy teknologisen kehityksen, lisääntyvän kulutuksen sekä talouskasvun ympärille.  Aiemmassa tutkimuksessa on todettu, että vihreä mainonta ei haasta vallitsevaa sosiaalista paradigmaa. Sen sijaan tutkimusta on vähemmän vallitsevaa sosiaalista paradigmaa ylläpitävistä diskursseista ja niihin liittyvistä semioottisista valinnoista. Analysoin tässä tutkimuksessa Helsingin Sanomien ilmastoa, luontoa ja ympäristökriisejä käsitteleviä etusivumainoksia multimodaalisen kriittisen diskurssianalyysin avulla. Analyysin perusteella vallitsevaa sosiaalista paradigmaa ylläpitää viisi diskurssia: teknologiadiskurssi, vastuudiskurssi, hyötydiskurssi, mahdollisuusdiskurssi sekä kotimaisuusdiskurssi. Ympäristökriisit kuvataan diskursseissa ensisijaisesti teknologisina ongelmina ja liiketoimintamahdollisuuksina, jotka voidaan ratkaista kuluttamalla. Kotimaisuudella hämärretään vallitsevan sosiaalisen paradigman mahdollisia kielteisiä vaikutuksia ja korostetaan suomalaisten yritysten vastuullisuutta. Vallitsevan sosiaalisen paradigman ulkopuolisten diskurssien analysoiminen hyödyttäisi vaihtoehtoisten ratkaisujen tuottamista ja ympäristökriisien ratkaisemista.
THE RELATIONSHIP BETWEEN SELF REGULATED LEARNING AND PEER CONFORMITY, ACADEMIC ANXIETY OF STUDENTS AT SMK NEGERI 3 PADANG
Authors: Biasri Suarim  , Afdal
Published: December 2023

This research is motivated by a phenomenon that occurs at SMK Negeri 3 Padang, namely low academic anxiety. Self-regulated learning and peer conformity are factors that influence students' academic anxiety. This study aims to analyze (1) self-regulated learning, (2) peer conformity, (3) academic anxiety, (4) self-regulated learning with students' academic anxiety, (5) the relationship between peer conformity and students' academic anxiety and (6) ) the relationship between self-regulated learning and peer conformity with students' academic anxiety. The research method used is quantitative. This type of research is descriptive correlational. The population in this research is 1047 students and the sample of this research is 290 students. Sampling used the Slovin formula and sampling using proportional random sampling technique. The research instrument was a questionnaire with a Likert Scale measurement. Data were analyzed with correlational descriptive statistics with the help of SPSS version 20.00. The results of the study show that (1) students' self-regulated learning is in medium, (2) peer conformity is in the medium category, (3) students' academic anxiety is in the r category, low (4) there is a positive relationship and significant between self-regulated learning and academic anxiety beliefs, (5) there is a positive and significant relationship between peer conformity and students' academic anxiety, and (6) there is a positive and significant relationship between self-regulated learning and peer conformity support with anxiety student academic. So it can be concluded that there is a positive and significant relationship between self-regulated learning and conformity of seabya friends with students' academic anxiety.
ANALYSIS OF ARABICA COFFEE COMMODITIES BUSINESS MODELS AND IMPLEMENTATION OF THE GREEN MSME CONCEPT IN BENER MERIAH DISTRICT
Authors: Dedy Darmansyah  , Hartini  , Ina Yuyun  , Abdillah Rasyid
Published: December 2023

In a global era that increasingly emphasizes the issue of climate change and environmental sustainability, Micro, Small and Medium Enterprises (MSMEs) have a crucial role in combining economic growth with environmental preservation. Bener Meriah Regency, as one of the leading Arabica coffee producers in Indonesia, has a golden opportunity to adopt the green MSME model in the coffee business. This business model emphasizes the application of green technology and a circular economy that optimizes the use of resources. This research was conducted in Bener Meriah Regency during the period June to September 2023, using the Business Model Canvas method and the green business concept from Bank Indonesia. The research results show that Arabica coffee MSMEs in Bener Meriah Regency have started implementing a green business model with a focus on various aspects, including production, marketing, human resources, and finance. In addition, the adoption of this business model is reinforced by the principles of green entrepreneurship, where sustainability is a core part of business operations. This gives a positive indication of the potential of MSMEs in Bener Meriah Regency to contribute to creating a more sustainable and environmentally friendly economy.
INTELLECTUAL CAPITAL ANALYSIS USING THE M-VAIC METHOD ON STOCK PRICES THROUGH PROFITABILITY IN COMPANIES IN THE IDXTECHNO INDEX ON THE INDONESIAN STOCK EXCHANGE
Authors: Safira  , Nisrul Irawati  , Fahmi Natigor Nasution
Published: December 2023

This research aims to determine the influence of Intellectual Capital using the modified value added intellectual coefficient (M-VAIC) method on share prices through profitability in companies on the IDXTECHNO index on the Indonesia Stock Exchange. The research carried out was quantitative research in the form of descriptive verification methods and the type of data used was quantitative data. The population of this study consists of 42 companies listed on the IDXTECHNO index on the IDX for the 2017-2022 period. The sample for this research consisted of 8 companies based on the criteria set by the researchers. The data analysis method uses PLS (Partial Least Square) which is structural equation analysis (SEM) via SmartPLS software. The results of this research show that Intellectual capital is partially proven to have a positive and significant influence on share prices and profitability. Meanwhile, profitability is proven to have no significant influence on share prices. The next results prove that profitability is unable to mediate the influence of intellectual capital on share prices.
ANALYSIS OF LITERARY TEXTS IN AFGHAN STAGE EVENTS FROM THE PERSPECTIVE OF ART ANTHROPOLOGY (STUDY OF AFGHAN FILM STAGE EVENTS)
Authors: Dadman Enayatullah , Maroofi Safiullah , Stanikzai Sultan Mohammad
Published: December 2023

The arts have drawn from many sources throughout history. Some like cinema more and others less. It seems. Literature has been one of the sources for adaptation in photography. But is it really possible to adapt literature and literary sources in photography and if so, how? literary text has a hug impact on reading ability and fully understand the text. In this paper, using a descriptive-context-analytical method, with the perspective of art anthropology.as a result Adaptation from literary sources is possible in text, but it is seen more in staged literary texts, and text writers have adapted more from literary texts than from prose, and the reason for this is that it is possible to adapt more freely than poetry. In order to be represented by literary texts, literary texts must have the capacity to create space, personify, and narrate. However, writers mostly use their mental and inner perception during text writings.
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE MEDIATED BY WORK STRESS STUDY ON EMPLOYEES OF BANK BRI KC MALANG KAWI
Authors: Ardhita Widyadhana  , Noermijati  , Christin Susilowati
Published: December 2023

In the contemporary landscape of globalization, the heightened competitiveness within the banking industry emerges as a pivotal determinant influencing a firm's attainment of its objectives. To thrive in this fiercely competitive environment, human resources emerge as a paramount factor with the potential to drive all facets of organizational operations. Hence, it becomes imperative for the banking sector to nurture a workforce that demonstrates outstanding performance in the execution of company activities. The primary objective of this research is to examine the impact of transformational leadership and the work environment on employee performance, mediated by the variable of work stress. The study population encompasses all employees of Bank KC Malang Kawi, totaling 116 individuals. The research sample consists of the entire population, encompassing all employees at Bank BRI KC Malang Kawi. Data collection methods employed in this study encompass questionnaires and documentation. The data analysis method involves the use of Partial Least Squares (PLS). The findings of this research demonstrate that both transformational leadership and the work environment exert an influence on employee performance. Additionally, work stress is identified as a partial mediator between transformational leadership and the work environment in relation to employee performance.
THE COMPARATIVE STUDY OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS BETWEEN SHARIA AND CONVENTIONAL INSURANCE IN INDONESIA
Authors: Asyari  , Khairul Saleh L. Tobing  , Syamsudin  , Kumba Digdowiseiso  , Ahmad Shauqi Mohamad Zubir
Published: December 2023

Participating in insurance can help mitigate the risks that arise in life, such as the consequences of unforeseen losses on one's health or property ownership. There are two categories of insurance that are distinguished by their underlying principles: conventional insurance and sharia-compliant insurance. The fundamental concept behind the utilization of traditional insurance involves a transactional approach, necessitating compliance with a financial accounting standard known as PSAK. Hence, the objective of this study is to analyze the contrast between the implementation of financial accounting standards in sharia and conventional insurance.   The employed approach is a systematic literature review that relies on scientific literature data. The data collection process involves three stages: identification, screening, and inclusion.   The PSAK commonly utilized by sharia insurance companies comprises PSAK 108, 101, and 105. Moreover, the commonly employed PSAK (Indonesian Financial Accounting Standards) in the context of traditional insurance encompasses PSAK 28, 36, and 62. The application of PSAK has a significant impact on both sharia and conventional insurance by enhancing the acknowledgment and examination of an accounting report. In addition, PSAK facilitates the assessment of the effectiveness of insurance implementation in relation to the fundamental principles upon which the company is established.
FUNDAMENTAL STOCK INVESTMENT DECISION MAKING WITH PRICE EARNING RATIO (PER) APPROACH IN TECHNOLOGY SUBSECTOR STOCK LISTED ON THE INDONESIA STOCK EXCHANGE
Authors: Hasvinsa Mahra  , Chairil Akhyar  , Marzuki  , Wardhiah
Published: December 2023

This study aims to determine fundamental investment decisions with the Price Earning Ratio (PER) approach in technology subsector stocks listed on the Indonesia Stock Exchange for the 2018-2021 period. This study uses secondary data in the form of financial statements of each technology subsector company, where the sample used in this study is as many as 11 technology subsector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis method used in this study is fundamental analysis using  the Price Earning Ratio (PER) approach with the help of Microsoft Excel 2021 software. The results showed that all technology subsector companies used in this study were correctly valued because the intrinsic value of the stock was equal to the stock market price or experienced price stability so that investors could hold the stock.
THE DETERMINANTS OF E-BUDGETING IMPLEMENTATION IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
Authors: Bambang Subiyanto  , Syamsudin  , Khairul Saleh L. Tobing  , Kumba Digdowiseiso  , Norakma Abd Majid
Published: December 2023

This study conducts a comprehensive analysis of the factors that influence the implementation of E-Budgeting in Indonesia. Furthermore, the research highlights the significance of modernization in the management of public budgets and the government's endeavors to enhance efficiency and transparency by adopting E-Budgeting. The primary goal is to ascertain the pivotal factors that impact the effective execution of this system.   The employed approach is Systematic Literature Review, which consolidates findings from diverse reputable sources. The research findings and analysis indicate that the factors influencing the implementation of E-Budgeting encompass a range of technical, political, social, and cultural determinants. The primary factors that influence implementation are resources, political backing, inter-agency coordination, and adherence to regulations. Furthermore, organizational culture, institutional capacity, stakeholder participation, and ongoing evaluation also exert significant influence. Implementing E-Budgeting has the effect of enhancing efficiency, transparency, and accountability in the management of public budgets. The research concludes that the adoption of E-Budgeting in Indonesia represents a favorable stride towards enhanced efficiency and transparency in budget administration. However, in order to attain complete success, it is imperative to give significant consideration to the determinant factors that have been mentioned. Implementing E-Budgeting in Indonesia can yield significant advantages in promoting sustainable economic growth and enhancing governance by effectively addressing these challenges.
ANALYSIS OF ZAKAT ACCOUNTING TREATMENT BASED ON PSAK NO.109 IN MEASURING TRANSPARENCY AND ACCOUNTABILITY IN ZAKAT AML INSTITUTIONS YATIM MANDIRI MEDAN
Authors: Sri Fitria Jayusman  , Ricka Putri  , Munawaroh  , Melisa Zuriani Hasibuan  , Horia Siregar  , Toni Hidayat
Published: December 2023

This research aims to analyze the zakat accounting treatment implemented by the Amil Zakat Yatim Mandiri Medan Institute and whether it is in accordance with PSAK No.109. Apart from that, the aim of this research is to analyze transparency and accountability in the presentation of financial reports implemented by the Amil Zakat Yatim Mandiri Medan Institute. The research method used is a qualitative method with descriptive analysis using primary data taken from financial report data and the interview method. The results of the research concluded that the Amil Zakat Yatim Mandiri Medan Institution in its zakat accounting treatment was in accordance with PSAK No.109 whichseen from the financial position report data which separates zakat, infaq/alms funds and non-zakat, infaq/alms funds in the financial position report. The accountability measurements carried out by the Amil Zakat Yatim Mandiri Medan Institution in presenting and distributing financial reports are in accordance with the performance indicators of the Medan Amil Zakat Yatim Mandiri Institution in distributing funds, as well as indicators of financial reports that have been published and carried out independent audits. The Yatim Mandiri Medan Amil Zakat Institution is still not transparent in submitting financial reports, seeing that only reports on changes in funds are submitted on the official Yatim Mandiri website and magazines every month and carry out their programs very openly and transparently by placing all activities that have been carried out on the official Yatim website. Mandiri and released a magazine entitled Yatim Mandiri Inspiration for Care.
Հովհաննես Հաննայի երկը՝ Երուսաղեմի և Կոստանդնուպոլսի Հայոց պատրիարքությունների պատմության սկզբնաղբյուր
Authors: Խառատյան Ալբերտ
Published: December 2023

Труд архимандрита Иерусалимской церкви Святых Иаковов Ованеса Ханны “Книга истории…” как первоисточник отличается своей достверностью, в частности, изложением событий, современником которых был автор, и оценкой тех или иных личностей. Сведения Ханны касающиеся иерусалимских Святых мест, имеют обще- христианское содержание, чем и подчеркивается познавательное значение его труда в первоисточника. Автор выступает как защитник армянской собственности Святых мест и как сторонник урегулирования отношений между армянскими патриаршествами Иерусалима и Константинополя. Являясь последователем совместно действующих патриархов – Ованеса Колота и Григора Ширванци, Ханна принял деятельное участие в спасении церкви от экономического распада, в восстановлении ее самостоятельного статуса и защите ее собственности от притязаний других конгрегаций. Предоставляя Армянской Апостольской церкви идеологические средства, он обосновывал безотлагательность перевода на армянский язык сочинений западных церковных авторов. Следует отметить роль Ханны в вопросе разработки упоминаемых под его именем канонов “Анафемы Ханны”. Блогадаря этим канонам (1726 г.) отдельными юридическими субьектами были признаны армянские патриаршества Иерусалима и Константинополя, что обеспечивало автономный статус первого из них в структуре Армянской церкви.
“The Book of History...” by Hovhannes Hanna, the Archimandrite of St. Jacob’s Cathedral of Jerusalem, as a primary source is distinguished by its reliability, in particular, by the presentation of events, the contemporary of which the author was, and by the assessment of certain personalities. Hanna's information related to Jerusalem holy places has a general Christian content that emphasizes the cognitive importance of his work as a primary source. The author acts as a defender of the Armenian property of the holy places and as a supporter of the settlement of relations between the Armenian patriarchates of Jerusalem and Constantinople. Being a follower of the jointly acting patriarchs, Hovhannes Kolot and Grigor Shirvantsi, Hanna took an active part in saving the church from economic collapse, in restoring its independent status and protecting its property from the claims of other congregations. By providing the Armenian Apostolic Church with ideological means, he substantiated the urgency of translating the works of Western church authors into Armenian. It should be noted the role of Hanna in the development of the canons mentioned under his name (“Anathemas of Hanna”). Thanks to these canons (1726), the Armenian patriarchates of Jerusalem and Constantinople were recognized as separate legal entities, which ensured the autonomous status of the former in the structure of the Armenian Church.
Կուլտուր-պատմական դպրոցը և նրա ազդեցությունը Հայր Ղևոնդ Ալիշանի և Գարեգին Սրվանձտյանցի գործերի վրա
Authors: Մարգարյան Սիրանուշ
Published: December 2023

Культурно-историческая школа как культурно-философская теория это совокупность представлений, непосредственно связанных с историческим временем, географической средой и расовой принадлежностью. Будучи сформированной во Франции в последние десятилетия XІX в., она вскоре стала известна на всем европейском континенте и имела множество последователей в разных странах (Ж. Брандес, П. Лакомб, Ж. Ренар, Н. Пипин и др.). Принимая во внимание сложившиеся в этот период межкультурные связи, становится очевидным, что армянские мыслители не могли остаться в стороне от этого общеевропейского философско-культурного движения. Особенно ясно заметно это влияние в научных и художественных работах двух великих арменоведов – Отца Гевонда Алишана и Гарегина Срвандзтянца. Из сформированного на основе социологической парадигмы учения армянские литераторы извлекли положения историчности и причинно- следственные связи событий, соединив историко-культурные и философо- мировоззренческие концепции для решения проблем национальной генеа- логии, коренного происхождения и этнического генотипа. Их приверженность культурно-исторической школе (хотя она и не однозначна) была продиктована не только эстетическими или мировоззренческими предпочтениями, но и определялась особенностями развития отечественной культуры и потребностями армянской действительности.
The cultural-historical school as a cultural-philosophical theory is a set of ideas directly related to historical time, geographical environment and race. Having been formed in France in the last decades of the XІX century, it soon became known throughout the European continent and had many followers in different countries (G. Brandes, P. Lacombe, J. Renard, N. Pipin, etc.). Taking into account the intercultural ties that developed during this period, it becomes obvious that Armenian thinkers could not stay away from this pan-European philosophical and cultural movement. This influence is especially clearly noticeable in the scientific and artistic works of two great Armenologists - Father Ghevond Alishan and Garegin Srvandztyants. From the doctrine formed on the basis of the sociological paradigm, Armenian writers extracted the statements of the historicity and cause-and-effect relations of the events, combining historical-cultural and philosophical-ideological concepts to solve the problems of the national genealogy, indigenous origin and ethnic genotype. Their commitment to the cultural and historical school (although it is ambiguous) was dictated not only by aesthetic or ideological preferences, but was also determined by the peculiarities of the development of the national culture and the needs of the Armenian reality.
China-ASEAN Qualifications Framework: Pathways to mutual recognition
Authors: Li Bohong , Arsat Mahyuddin , Latif Adibah Abdul , Amin Nor Fadila Mohd , Daing Daing Haziq Haikal Embok , Men Yueyuan , Li Weicong , Wang Lisheng , Zhu Chunfeng
Published: December 2023

Developing a mutual recognition mechanism for China-ASEAN qualification framework of vocational education is essential for creating a fair, freely mobile lifelong learning system that will enable learner to carry and accumulate their learning outcomes across the region. By formulating and implementing unified standards, mutual recognition of qualifications across domains, industries and regions will be promoted, fostering greater collaboration and mobility between educational institutions and workplaces. To achieve this objective, China and the Association of Southeast Asian Nations (ASEAN) have undertaken extensive preparations and explorations at the policy, organizational and functional levels. The development commitments outlined in the “Vision 2030 of China-ASEAN Strategic Partnership” provide a framework for the establishment of a mutual recognition mechanism, while the existing promotion measures of all parties demonstrate their commitment to realizing this vision. This paper proposes the concept of five development stages of mutual recognition of national qualification frameworks (NQFs) in vocational education, which will gradually establish the mutual recognition mechanism of regional NQFs. This mechanism will not only promote greater collaboration and mobility between learners, educational institutions, and workplaces but also achieve the ultimate goal of comprehensive development of people and society in the region.
MEDIDAS EXECUTIVAS ATÍPICAS NA EXECUÇÃO FISCAL
Authors: Teixeira Pablo Jordano Lopes
Published: December 2023

A presente pesquisa trouxe uma discussão sobre as medidas executivas atípicas utilizadas atualmente, apresentando como exemplos, a apreensão de passaportes e CNH. Essas execuções atípicas estão contidas no art. 139, inciso IV do CPC de 2015. O presente artigo teve a finalidade trazer essas medidas sendo aplicadas nas execuções fiscais, visto que, essa está presente na Lei 6.830/80, Lei da Execução Fiscal (LEF), que dispõe sobre a cobrança judicial da Dívida Ativa da Fazenda Pública. Assim, veio o seguinte questionamento desse trabalho: há aplicação de medidas executivas atípicas na execução fiscal? Com isso foram desenvolvidos os objetivos. O geral foi analisar se há aplicabilidade das medidas executivas atípicas na execução fiscal. Os específicos foram: Conhecer os tipos de execuções atípicas aplicadas atualmente; e Verificar se há medidas executivas atípicas usadas na execução fiscal. Como base teórica, não existe uma ordem obrigatória para cobrar dividas, entende-se que a execução atípica é genérica, pode ser todas as medidas, não visa uma obrigatoriedade, mas utiliza-se de medidas para forçar o pagamento da dívida. Nesse sentido, na metodologia buscaram-se trabalhos já publicados em sites especialidades sobre a temática. Visto isso, se faz necessário à legalização da possibilidade de medidas executivas atípicas serem utilizadas nas execuções fiscais, mas essas deverão está contida na LEF para não virem ser impugnadas após a sua aplicação. Isso promoverá uma maior celeridade nas quitações das dívidas por parte de pacientes que as desprezam.  Conclui-se que a utilização dessas medidas atípicas na execução fiscal é utilizada apenas quando exaurir a possibilidade de utilizar as medidas executivas típicas e desde que obedeça à razoabilidade dessas medidas impactando a vida do devedor.
ESTUDO DAS ONDAS GERADAS POR UMA EMBARCAÇÃO REGIONAL DO TIPO EXPRESSO UTILIZANDO O SOFTWARE MAXSURF RESISTANCE
Authors: Soares Nádia Letícia do Nascimento , Fontes Jassiel Vladimir Hernández , Del Campo Eduardo Rafael Barreda , Santander Elvis Jhoarsy Osorio , Hernández Irving David , Sanches Ricardo Almeida
Published: December 2023

As embarcações que operam com velocidade de avanço tendem a gerar trens de ondas na superfície da água que se propagam em diversas direções com relação à trajetória da embarcação. A dissipação energética resultante das ondas geradas pelas embarcações pode causar impactos ambientais e afetar a segurança da navegação, principalmente em zonas de águas restritas como canais ou rios. Além de contribuir na erosão das margens dos rios, os trens de ondas gerados podem interagir com banhistas ou embarcações menores, causando riscos de acidentes. Este trabalho tem como objetivo estudar os trens de ondas gerados por uma embarcação de uso na região amazônica utilizando o método do corpo esbelto, disponível no software Maxsurf Resistance, para representar a superfície livre da água. Para isto, foi considerado o caso de estudo de uma embarcação utilizada para transporte de passageiros na região amazônica, conhecida como Expresso. Foi demonstrado o uso do método para verificar os efeitos da variação da velocidade e do calado da embarcação nos trens de ondas gerados. O aumento da velocidade de avanço e do calado estão relacionados com o aumento da altura inicial das ondas. Espera-se que o presente trabalho possa ser estendido para avaliar as ondas geradas por outras embarcações regionais através de análises numéricas e experimentais.
The Bride Wealth of the Ambai Serui Tribe Marriage: A Christian Faith View
Authors: Indriani Selvie , Simatupang Pantjar
Published: December 2023

A bride wealth is a package of cultural items and money given to the bride and her family by the groom family as a prerequisite for a formal wedding. Bride wealth is practice is ubiquitous, increasingly expensive and creates various marriage related personal and social problems. The objective of this study is to describe the process of determination, material elements, delivery and cultural meanings of bride wealth in the Ambai tribe traditional wedding. The study was conducted using autoethnography methodology supported with in-depth interviews with two emic resource persons, and documentary, photos and videos as secondary sources of data and information. The study shows that in the Ambai tribe tradition, the bride wealth is a prerogative request of the bride nuclear family but it goes through a collective negotiation process that makes it remain reasonable and acceptable to all parties. The bride wealth related processions strengthen the social bonding and the materials reflect indigenous wisdom of the Ambai tribe.  Christian education on bride wealth is expected to strengthen the existing culture. Christian education should be able to maintains indigenous culture without in conflict with the principles of the Christian faith.
MEMBACA RELASI DAN KAPITAL NEGARA DALAM PILKADA SERENTAK SUMENEP 2020
Authors: M. Robet Rifqi Habibi  , Umar Basalim
Published: December 2023

Pilkada Serentak Sumenep 2020 merupakan peristiwa politik penting di tingkat lokal yang memperlihatkan kompleksitas relasi dan kapital negara dalam konteks pemilihan kepala daerah. Penelitian ini bertujuan untuk mengungkap dan menganalisis bagaimana dinamika politik lokal menggambarkan hubungan antara aktor politik, pemerintah, dan elemen-elemen kapital negara selama Pilkada Serentak Sumenep 2020. Metode penelitian kualitatif digunakan untuk mengumpulkan data melalui wawancara, observasi lapangan, dan analisis dokumen. Hasil penelitian menunjukkan bahwa Pilkada Serentak Sumenep 2020 menjadi ajang pertarungan politik yang sarat dengan kompetisi dan konflik kepentingan. Relasi antara kandidat, partai politik, aparat keamanan, dan pemerintah daerah memainkan peran sentral dalam dinamika ini. Selain itu, kapital negara, seperti akses terhadap sumber daya publik dan kontrol terhadap institusi-institusi kunci, memengaruhi dinamika politik dalam konteks ini. Studi ini memberikan wawasan mendalam tentang bagaimana pemilihan kepala daerah di Sumenep pada tahun 2020 memengaruhi struktur politik dan kapital negara di tingkat lokal, serta implikasinya terhadap tata kelola politik dan pembangunan daerah.