bluuebunny/crossref_metadata_2025 huggingface dataset:
Studying the effect of the environmental factor on the participation of pesticides in the surface sediments of the Shatt al-Arab
Authors: Taban Israa A. , Al-Hejuje Makia , Al-Saad Hamed T.
Published: January 2025

Six stations (Qurna, Al-Diyar, Karma Ali, Al-Ashar, Abi Al-Khasib, and Al-Faw) were chosen along the Shatt Al-Arab, and sediment samples were collected from them on a quarterly basis for the period extending from August 2020 to March 2021 to determine the concentrations of pesticides in them, and some physical and chemical variables (air temperature) were measured. Water, pH, dissolved oxygen, and electrical conductivity (in the water), and the total organic carbon (TOC%) of sediments and sediment tissues were determined. Six stations (Qurna, Al-Deir, Karma Ali, Al-Ashar, Abi Al-Khasib, and Al-Faw) were chosen along the Shatt Al-Arab, and sediment samples were collected from them on a quarterly basis for the period extending from August 2020 to March 2021 to determine the concentrations of pesticides in them, and some physical and chemical variables (air temperature) were measured. Water, pH, dissolved oxygen, and electrical conductivity (in the water), and the total organic carbon (TOC%) of sediments and sediment tissues were determined.The results showed that the range of variables for Shatt al-Arab water is: air temperature (18-43) °C, water temperature (14-34) °C, pH (7-8.52), electrical conductivity (1.29-2.82) mSiemens/cm, Dissolved oxygen (-3.9 11) mg/L and total organic carbon in sediments (22.55-6.17)%.Thirteen compounds representing pesticides were identified, and their concentrations ranged between (0-9.6) micrograms/kg. The highest concentration was due to the Endrin compound, and the lowest concentration (0) micrograms/kg was to the Endosulfan compound. In general, the concentrations were within the internationally permissible limits.
Optimal Conditions for Lead Ions Adsorption using Powdered Typha domingensis Plant
Authors: Maki Anwar A. , Abdulnabi Zuhair A. , Mahdi Bayan A. , Altaee Asaad M.R.
Published: January 2025

Typha domingensis is considered one of the most important plants endemic in Iraq and is widely used in adsorption due to its global distribution in natural environments and its ability to survive in contaminated sites. The samples were collected from various areas in Basrah province southern Iraq and were exploited for removed of lead ions (Pb+2) from its aquatic solution. Several parameters (pH, contact time, temperature and mixing speed) were studied to obtaining optimal conditions for Pb+2 removals. Flame atomic absorption Spectrometry (FAAS) was used to measure the concentration of lead and the adsorption ratio on adsorbent surface, which showed high efficiency to remove Pb+2 (95.9 %) at pH 6.5, 10 min, 15 ºC, and 200 rpm. Scanning electron microscope (SEM) and Fourier transform infrared spectroscopy (FT-IR) were used to determine the surface morphology and functional groups. The optimum conditions were applied to a real sample of industrial waste and showed an adsorption ratio of 32.4%.
The Effect of Different Thermal Treatments on The Chemical Composition and Amino and Fatty Acids Profiles in Fish Artificial Diets
Authors: Al-Noor Jalal M.
Published: January 2025

The study aimed to investigate the effects of different cooking methods (hot water T1, traditional stove T2 or autoclave cooking T3) on the chemical composition, fatty acid content and amino acid profile of fish diets. Variations in chemical composition moisture, ash, fat, and protein with fatty acid and amino acids profiles were also studied. The variations in chemical composition (moisture, ash, fat, and protein) (fatty acid amino acids) content and composition. The results showed variation in nutritional components with different cooking methods and significant differences (p < 0.05) between treatments. Diet-extracted oils contained 15 different fatty acids with varying percentages, with the total saturated fatty acids (SFA) being 23.72%, 23.97%, and 25.00% for diets T1, T2 and T3 respectively. The results indicated that the processed diets contained 18 amino acids, including both essential and non-essential amino acids, with a balanced composition and varying percentages among the processed diets. The total essential amino acids increased from 19.93 µg/100 µg protein in diet T3 to 20.36 µg/100 µg protein in diet T1 and 20.23 µg/100 µg protein in diet T2. The study concluded the importance of selecting the appropriate processing method for fish diet manufacturing and highlighted the need to examine changes in the chemical properties of nutritional components and the impact of temperature on nutrient digestibility and fish diet utilization., It seems that diet prepared using only hot water gave the best results.
Investigating N-Alkane Distribution in the Soils of the Basrah’s Oilfield: Sources and Environmental Impact
Authors: Resen Majdalena A. , Abdulhassan Hamza K. , Al-Saad Hamid T.
Published: January 2025

Soil samples were collected at a depth of 0 to 20 cm from 11 oil fields in the Basrah governorate (Seba, Safwan, Majnoon, Ratawi, Bergezia, West Qurna2, West Qurna1, Shuaaba, South and North Rumaila, and Al Zubair). The analysis of every hydrocarbon component was done using gas chromatography and a flame ionization detector. Total n-alkanes have the highest mean concentrations in soil (341.666µg/g dry weight) at Station 7, and the lowest mean concentrations (178.874µg/g dry weight) at Station 4. The CPI readings range from 0.251 in the spring at Station 8 to 1.880 in the summer at Station 5. When the CPI value is more than one, it suggests that the n-alkanes originated biogenically from bacteria, algae, and the wax found on the leaves of vascular higher plants. The C17/Pristane and C18/Phytane Ratios, which show the source of alkanes in soil, indicated that the petroleum had weathered and become older in the soil, whereas the majority of soil samples included isoprenoids, such as phytane and pristane. There were also cases of Unresolved Complex Mixture (UCM). The findings showed that the aliphatic hydrocarbons came from both biogenic and anthropogenic sources. N-alkane distribution is bimodal: odd carbon numbers (C21, C22, C23, C24, and C25) predominate in the Low Molecular Weight (C13-C25) and indicate bacterial activity, while odd carbon numbers (C29, C30, C31, and C32) predominate in the High Molecular Weight (C26-C36), suggesting a source of higher plant wax. Both biogenic and manmade factors contributed to the majority of the oil field.
The Association of Oxidative Stress and Inflammatory Response Parameters on Saanen Goat Kids Supplemented with Probiotic and Yeast Extract
Authors: Kazemi Sajjad , Hajimohammadi Ali , Nazifi Saeed
Published: January 2025

Introduction: The weaning process is a stressful phase for goat kids, impacting energy metabolism, antioxidant levels, and inflammatory responses, potentially hindering health and growth. Supplementing probiotics and yeast extracts may help mitigate these effects by improving gut health and immune responses. This study evaluated the relationship between oxidative stress markers and inflammatory parameters in Saanen goat kids during weaning.
Materials and methods: The study involved 40 female Saanen goat kids with closely aligned birth dates (±2 days), randomly divided into four groups, Group 1 (n=10) received 1g/day probiotics (Pr), Group 2 (n=10) received 3g/day yeast cell wall extract (YC), Group 3 (n=10) received both supplements (1g Pr + 3g YC), and Group 4 (n=10) served as the control. Key parameters were cortisol, ferritin, nitric oxide (NO), total antioxidant capacity (TAC), triglycerides, and adenosine deaminase (ADA) and were measured to assess their associations and correlations during the weaning period under supplementation.
Results: The results showed a significant negative correlation between ferritin and cortisol, as well as between nitric oxide (NO) and cortisol. While ADA was not directly associated with NO, a significant positive correlation was observed between them. TAC demonstrated significant negative correlations with both NO and triglycerides, with the latter showing a quadratic relationship.
Conclusion: This study highlights the intricate interplay between stress parameters (cortisol, TAC, and NO), inflammatory markers (ferritin and ADA), and energy metabolism (triglycerides) during the weaning phase in goat kids. Supplementation with probiotics and yeast extract demonstrated potential benefits in modulating these physiological traits, reducing stress, and supporting overall health.
Pengaruh Customer Rating, Promosi Flash Sale, COD, dan Gratis Ongkir terhadap Keputusan Pembelian di Marketplace Shopee
Authors: Anna Zakiyah Hastriana  , Anna Rara Bella Wildani
Published: January 2025

Shopee Marketplace is here to help people fulfill their needs. By offering various features that attract consumers to decide on a purchase.  Features used include ratings, flash sale promotions, cash on delivery and free shipping. This study aims to determine and examine the effect of Customer Rating, Flash Sale Promotion, Cash on Delivery and Free Shipping on Purchasing Decisions at Shopee Marketplace. This research is quantitative research with descriptive methods. The sample in this study amounted to 78 respondents using purposive sampling method. Data collection was carried out by distributing questionnaires (questionnaires) via Google form to 78 respondents. The data analysis method used is the classic assumption test and multiple linear regression analysis using SPSS 21. The results of this study indicate that the variables Customer Rating, Flash Sale Promotion, Cash on Delivery and Free Cream Cost have a positive and significant effect on purchasing decisions in the Shopee marketplace. This can be seen from the acquisition of the coefficient of determination test (R2) of 0.915 or 91.5%. Meanwhile, the partial test results also show that each independent variable has a positive and significant effect on purchasing decisions. This can be known from the results of the t test of the Customer Rating variable obtained a significance value of 0.000 ≤ 0.05 and a tcount value (13.011). The Flash Sale Promotion variable obtained a significance value of 0.020 ≤ 0.05 and a tcount value of (2.379). The Cash On Delivery variable obtained a significance value of 0.000 ≤ 0.05 and a tcount value of (4.717). The Free Shipping variable obtained a significance value of 0.002 ≤ 0.05 and a tcount value of (3.229).
Implementasi program sertifikasi halal untuk meningkatkan potensi perekonomian UMKM Desa Klampisrejo Kecamatan Kraton Kabupaten Pasuruan
Authors: Almaniq Dian Hafida Fitranti , Riyanto Muhamad
Published: January 2025

In the global halal product market globalization, halal certification has become crucial for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. However, many MSMEs need help meeting these certification requirements, affecting their access to an increasingly expanding market. This research aims to explore the impact of halal certification implementation on MSMEs in Klampisrejo Village, Pasuruan Regency, Indonesia, focusing on consumer trust, market access, and product quality. A qualitative approach uses in-depth interviews and participatory observation as primary data collection techniques. The analysis shows that the implementation of halal certification for MSMEs (Micro, Small, and Medium Enterprises) products in Desa Klampisrejo has been successfully carried out for the presence of halal certification provides a sense of security and peace of mind for Muslim consumers when purchasing and consuming products with the halal label. The results of this research have important implications for developing policies and more effective support strategies for MSMEs in navigating the global halal product market competition.
Analisis Peran Dewan Pengawas Syariah (DPS) dalam Mengawasi Perusahaan Asuransi Syariah
Authors: Siti Khoiriyah Karina Ujung  , Zainarti Zainarti
Published: January 2025

The function of the Sharia Supervisory Board (DPS) in overseeing Indonesian sharia insurance providers is examined in this study. This study examines how DPS fulfills its responsibilities to guarantee adherence to sharia principles in insurance operations and products using qualitative approaches based on a review of the literature. As a supervisor and advisor in sharia financial institutions, DPS is crucial. However, because of a lack of expertise in the sharia insurance industry and a shortage of human resources, DPS performance is still subpar, according to this study. The analysis's findings highlight how crucial it is to improve DPS's role and capabilities through pertinent education and training in order to boost the effectiveness of sharia supervision in the insurance industry.
Menggali Nilai-Nilai Maqashid Syariah pada Wisata Pantai Camplong Kabupaten Sampang
Authors: Taufiqur Rahman  , Holis Holis  , Adiyono Adiyono
Published: January 2025

The purpose of this study is to examine the principles of maqashid sharia in the tourism industry of Camplong Beach, Sampang Regency. It is expected that maqashid sharia which has five main objectives, namely protection of religion, soul, mind, descendants, and property, will offer a moral and ethical basis for sharia-based tourism management. Camplong Beach has a lot of potential to uphold the values ​​of maqashid sharia as a developing tourist resort. By using field research techniques, interviews, and documentation, this study takes a qualitative approach. The conclusion of the study shows that a number of maqashid sharia values, including preserving the environment (hifz an-nasl), empowering the local economy (hifz al-mal), and educating and promoting religious values ​​to tourists (hifz ad-dtn), can be used to manage Camplong Beach tourism. Thus, it is expected that the application of the concept of maqashid sharia in tourism management will encourage sustainability and provide a wider positive influence on local residents and tourists. Thus, Camplong Beach can be an example of sharia tourism that is financially successful and in accordance with Islamic law.
Epistemologi Ekonomi Islam: Integrasi Al-Qur'an, Sunnah, Ijma', dan Qiyas dalam Pembangunan Ekonomi Syariah
Authors: Arofiani Mutmainah  , Dina Cheetah Khairiyah  , Habibah Ramadhani Nasution  , Ahmad Wahyudi Zein
Published: January 2025

This study aims to explore how the integration of the Qur'an, Sunnah, Ijma', and Qiyas becomes the main foundation in building a sharia economic framework that is relevant to modern challenges. The Qur'an, as the main source of Islamic law, provides holistic and transformative guidelines, while the Sunnah serves as an explanation and reinforcement of the principles contained in the Qur'an. On the other hand, Ijma' and Qiyas play a crucial role in formulating new laws that are not explicitly mentioned in the sacred texts, thus enabling the application of sharia in the context of contemporary economic problems that continue to develop. This study uses a literature study approach to analyze various theoretical and empirical perspectives related to the application of the four sources of law in sharia economics. The research findings show that the integration of the four sources of Islamic law not only forms a strong normative basis but also provides an understanding in responding to the needs of modern society. In this way, sharia economics can accommodate the principles of justice, poverty, and inclusiveness, which are the essence of building an economic system oriented towards collective welfare. In addition, this study critiques the challenges in implementing sharia principles, especially in the process of interpretation and adaptation to global dynamics. The limitations of conventional methodologies in integrating legal sources often become obstacles in creating solutions that are appropriate to local and global contexts. Therefore, this study suggests the need for a multidisciplinary approach involving collaboration between scholars, economists, and policy makers to ensure that sharia economics can develop consistently and relevantly to the needs of the times. These findings not only enrich academic discourse but also provide practical contributions in efforts to build a more just, sustainable, and Islamic-value-based economic order.
John W. Doorly und die wissenschaftliche Entwicklung der Christlichen Wissenschaft
Authors: Brook Peggy M.
Published: January 2025

Dieses Buch ist für den ernsthaften Schüler der Christlichen Wissenschaft unentbehrlich, da es die Entwicklung der Christlichen Wissenschaft in ihrer wissenschaftlichen Entfaltung aufzeigt, die sich seit dem Ableben ihrer Entdeckerin und Gründerin, Mary Baker Eddy, vollzogen hat. Viele haben dazu beigetragen, doch lässt sich die Linie der Entwicklung an einigen hervorragenden Denkern nachweisen. Unter ihnen war John W. Doorly, der über 40 Jahre als Lehrer, Vortragender und Praktiker der Christlichen Wissenschaft wirkte. Sein beständiges geistiges Forschen führte ihn dazu, jene wenigen grundsätzlichen Seinsfaktoren herauszufinden, die dem Suchenden ein weites Feld geistig-wissenschaftlichen Verstehens eröffnen.
Der erste Teil dieses Buches gibt einen Abriss von John W. Doorlys Lebensgeschichte. Der zweite Teil zeichnet die wissenschaftliche Entfaltung der geistig erschauten WISSENSCHAFT des Seins nach, und es wird gezeigt wie sich John Doorly ein Begriff von geistiger Ordnung in der Christlichen Wissenschaft aufdrängte. Dieser Begriff reichte bis zu der Erkenntnis, dass Mary Baker Eddys ganze Offenbarung nicht nur mit ihrer Definition von GOTT durch sieben prägnante Ausdrücke verflochten ist, sondern dass diese Ausdrücke auch in spezifischer Weise gebraucht werden, um eine geistige WISSENSCHAFT zu vermitteln, die gemäss Gesetz, Ordnung und Regel wirkt. Durch diese Ausdrücke werden die “Zahlen der Unendlichkeit“ und ihre Wirkungsweise als ein “göttlicher unendlicher Kalkulus“ dargelegt, um so die innere Zusammengehörigkeit des Geistigen und Wissenschaftlichen zu zeigen.
Der Text ist eine Übersetzung aus dem Englischen. Informationen zum Originaltext von 1973 finden Sie hier: https://johndoorlytrust.org.uk/wp-content/uploads/Scientific-Evolution-of-Christian-Science.pdf
Die Wissenschaft der Einheit des Seins im Lehrbuch der Christlichen Wissenschaft
Authors: Kappeler Max
Published: January 2025

Dieses Buch geht auf das große Grundproblem der Dualität ein und zeigt, welche Antwort die Christliche Wissenschaft darauf gibt. Der erste Teil des Buchs legt den Zusammenhang zwischen dem menschlich-materiellen Bezugssystem und der Lüge der Dualität dar, aus der irrtümliche und krankmachende Annahmen entstehen und die nur durch ein geistig-wissenschaftliches Verständnis aufgelöst werden kann.
Im zweiten Teil wird erläutert, dass jedes der 16 Kapitel des Lehrbuchs der Christlichen Wissenschaft einen spezifischen Anspruch der Dualität aufdeckt und entkräftet. Daraus werden 16 Einheitsgesetze abgeleitet, die mit Kenntnis der sieben Synonyme für Gott und den vier Ebenen der Wissenschaft des Seins umstrukturiert werden. Schließlich werden die 16 Gesetze in einer Matrix sinnvoll geordnet, und es wird gezeigt, wie diese Matrix der Einheit des Seins sinnvoll ausgeschöpft werden kann.
Eine englische Übersetzung des Buchs finden Sie hier: https://www.kappelerinstitute.org/kappeler-files/Books/science-of-oneness.pdf
Die kleinen Propheten im Lichte der Christlichen Wissenschaft
Authors: Kappeler Max
Published: January 2025

Das Buch macht die metaphysische Bedeutung der Kleinen Propheten verständlich, indem es die geistigen Gesetze herausschält, die den prophetischen Botschaften zugrunde liegen und sie zeitlos und allgemein gültig machen. Zuerst wird jeweils ein kurzer historischer Abriss gegeben, der über den Kontext informiert, in dem ein Prophet wirkte und aus dem heraus seine Sprache und Symbolik verstanden werden muss. Dann wird analysiert, welchen geistigen Aufbau seine Botschaft aufweist und was sie geistig verkündet. Sodann wird in Übereinstimmung mit der geistigen Bedeutung des Textes das der Botschaft zugrundliegende Gesetz formuliert. Es wird großes Gewicht darauf gelegt, wie jedes Gesetz durch die Kenntnis der sieben Synonyme für Gott ausgeweitet und dadurch von allen individuell auf die eigenen Probleme und die Probleme unserer Zeit angewendet werden kann. Sie wirken damit erlösend und werden zu Christus-Gesetzen. Schließlich werden alle Gesetze in einer Christus-Matrix sinnvoll geordnet.
QULUPNAY (FRAGARIA) MEVA SIFATIGA TA’SIR QILUVCHI GENETIK VA BIOKIMYOVIY MEXANIZMLAR
Authors:   OʻzR FA Genetika va oʻsimliklar eksperimental biologiyasi instituti, Axmedova N.S. , Hasanova Sh.A. , Xursandova M.Sh. , Shamsiddinova K.A. , Karimova S.O. , Ernazarova D.Q. , Kushanov F.N.
Published: January 2025

Faragaria×ananassa – madaniy qulupnay yuqori getrozigotali, qishloq xoʻjaligi va mahalliy iqtisodiyot uchun katta ahamiyatga ega bo`lgan qimmatli rezavor mevali ekin hisoblanadi. Bugungi kunda qulupnay oʻzining iste’molchilar izlagan ma’za va ta’midan tashqari shirin va xushboʻy hidi, yorqin qizil rangi, sogʻliqni mustahkamlovchi kimyoviy tarkibi, antioksidantlik kabi noyob xususiyatlari tufayli butun dunyoda, shuningdek Oʻzbekistonda ham yetakchi o’rinda. Birlashgan Millatlar Tashkilotining oziq-ovqat va qishloq xoʻjaligi tashkiloti (FAO) ma’lumotlariga koʻra, 2021-yil davomida butun dunyo boʻylab qariyb 390 ming ga maydonda toʻqqiz million tonnadan ortiq qulupnay yetishtirilgan. Kelib chiqishi bo’yicha madaniy qulupnay Fragaria chiloensis va F.virginiana (yovvoyi diploid turlari) oʻrtasidagi duragaylashdan hosil bo’lgan. U allo-oktoploid tur (2n = 8× = 56) hisoblanib, genom uzunligi taxminan 780 Mb. Allo-oktoploid genomining murakkab tuzilishi va yuqori genom getrozigotаligi tufayli qulupnayning qimmatli xususiyatlarni aniqlash hamda genlar vazifalarini oʻrganish boʻyicha tadqiqotlar odatda Fragaria vesca diploid turida amalga oshiriladi. Ushbu tur genomining hajmi taxminan 240 Mb boʻlib, qisqa vegetatsiya davriga ega, transformatsiyaga nisbatan sezgir va urugʻlarini koʻpaytirish oson. Fragaria vesca qoʻshimcha ravishda Faragaria×ananassa turining transkripsiyaviy dominant diploid subgenomining eng yaqin qarindoshi boʻlib, ilmiy tadqiqotlar uchun model o’simlik sifatida ahamiyatli.
Maturity Models for Business Intelligence: An Overview
Authors:   Department of management studies, University of Kashmir, Jammu & Kashmir, India., Khan Rafi Ahmad , Farooq Mansoor
Published: January 2025

Growing technological progressions have given rise to many issues concerning the contemporary decision making in business, which is a difficult phenomenon without understanding the intricacies of business intelligence. In today’s world organizations require measurement of their business value and comparison with similar systems in other companies. Maturity models specify tiers of clarity, effectiveness, controllability, and assessment of the observed environment. This paper briefly describes the different maturity models that can be used for the maturity of Business Intelligence (BI) systems assessment
RSC: the first publisher to go semantic!
Authors: Willighagen Egon
Published: January 2025

Just announced: the RSC goes semantic

! Colin Batchelor was here at the CUBIC last autumn, where we discussed issues involved, mostly relating to experimental section of organic chemistry syntheses, and NMR and MS spectra in particular, so I knew that this was coming our way. The announcement writes: RSC Publishing, the publishing arm of the Royal Society of Chemistry, is pleased to announce a new initiative for its journals.
- Effect of Puerarin administration on Serum serum NOD-like receptor protein 3 (NLRP3) inflammasome, C1q/TNF-Related Protein 3 (CTRP3) and lipoprotein-associated phospholipase 2 (Lp-PLA2) levels.
Authors: Wang Dan
Published: January 2025

Introduction: Coronary heart disease (CHD) is a cardiovascular disease with a high incidence in elderly patients. This article aimed to evaluate the clinical efficacy of puerarin (Pue) as an adjuvant therapy in elderly patients with CHD, and the effects of Pue on serum NOD-like receptor protein 3 (NLRP3) inflammasome, C1q/TNF-Related Protein 3 (CTRP3) and lipoprotein-associated phospholipase 2 (Lp-PLA2) levels.
Method: A total of 118 elderly patients with CHD admitted to Beijing University of Chinese Medicine Third Affiliated HospitaL and 24 induced CHD rat models were enrolled. The controls received conventional treatment, and the study subjects received 5% glucose injection 500mL+Pue injection 0.4g, intravenous drip once a day, 7 days as a course of treatment based on conventional treatment. The improvement of clinical symptoms in patients with CHD and the changes of serum NLRP3 inflammasome, CTRP3 and Lp-PLA2 levels in patients and experimental rats were compared.
Result: Relative to the controls, the study subjects had a reduction in the number of angina episodes and an increase in exercise tolerance. In addition, the serum NLRP3 inflammasome and Lp-PLA2 were distinctly decreased, and the serum CTRP3 was distinctly raised in study subjects and experimental rats. C
onclusion: Pue may improve the inflammatory state and lipid metabolism in patients with CHD by inhibiting NLRP3 inflammasome and regulating the levels of biomarkers such as CTRP3 and Lp-PLA2, thereby reducing symptoms and improving the quality of life.
Tinjauan Mendalam Tentang Penerapan PSAK 22, PSAK 65, dan PSAK 4: Implikasi dan Strategi Pelaksanaanya
Authors: Yesica Aurelia Ramadhyani  , Maulia Nur Oktavia  , Anisa Aulia Putri  , Endang Kartini Panggiarti
Published: January 2025

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.
Psak 38: Kombinasi Bisnis Entitas Sepengendalian Pada Pencatatan Laporan Keuangan Perusahaan
Authors: Desy Kristiyati  , Rohmah Umi Masruroh  , Astrin Ramadhani  , Endang Kartini Panggiarti
Published: January 2025

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.
Pengaruh Pendidikan Etika Bisnis Dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi Di Indonesia : Pendekatan Tinjauan Literatur
Authors: Roza Eka Putri  , Mira Julianti  , Sania Ananda  , Agustiawan Agustiawan
Published: January 2025

This research aims to investigate the influence of business ethic and religiosity on the perception of accounting students in Indonesia. The research methodology adopts a systematic approach to extract data from nine relevant articles throught Google Scholar search. Business ethic and religiosity have a positive impact on student’s ethical perception. The results indicate that out of the accumulated 9 articles, one research method was employed, namely quantitative. Among the 9 articles, 7 factors were identified as influencing the ethical perception of accounting students in Indonesia, including business ethic education, religiosity, love of money, Machiavellianism, equity sensitivity, understanding of accountant’s code of ethic, and emotional intelligence.
Application of the Blended Learning Approach in Developing Student Character in the Digital Era of the 21st Century
Authors: Wahab Gusnarib , Adawiyah Siti Rabiatul
Published: January 2025

In the digital era of the 21st century, the development of information and communication technology has had a significant impact on the world of education, opening up more flexible learning spaces through online platforms. Learning that is no longer limited to the classroom, utilizes blended learning—a combination of face-to-face and online learning—to accommodate the needs of developing 21st century skills such as critical thinking, creativity, and collaboration. This study aims to explore the application of the blended learning approach in student character development, focusing on values such as responsibility, discipline, and cooperation. The method used is a literature study, reviewing various previous studies related to blended learning and character education. The results of the study show that blended learning can strengthen students' character education, by providing opportunities for them to be more independent in managing learning and engaging in collaborative activities. However, the main challenges faced are the inequality of access to technology and the limitations of digital literacy which can affect the effectiveness of this method. Therefore, an education policy that supports equal access and increased digital literacy is needed to optimize the implementation of blended learning.
Case Report: Chediak Higashi Syndrome with Hemophagocytic Lymphohistiocytosis
Authors: Mazhar Nimra , Minhas Aiman Mahmood , Nasir Asma , Insari Rabia , Imran Ayisha
Published: January 2025

Chediak higashi syndrome (CHS) is a rare autosomal recessive disorder characterized by albinism, recurrent chest infections and neurological dysfunction. Although a rare disorder but is commonly encountered. Diagnosis of CHS is challenging and most infants remain undiagnosed leading to poor life quality. In this case report, we discuss a 3 years old child that presented to Chughtai institute of Pathology, Lahore. Patient was transfusion dependent and other than fair skin and greyish hair, he also had splenomegaly. His bone marrow biopsy was performed and findings were consistent with CHD with secondary HLH.
Distribution of type 2 diabetes mellitus in chronic hepatitis-c patient; A cross-sectional study conducted in Khyber Teaching Hospital and Khushal Medical Center Peshawar
Authors: Khan Bughdad , Ahmad Waqar , Naim Fahad , Uddin Nizam , Qadir Husnain , Ullah Sami
Published: January 2025

Background: The prevalence of Hepatitis C virus infections (HCV) and Diabetes Mellitus (DM) is escalating and is associated with more morbidity and mortality. Patient with HCV are more prone to develop DM and this study aims to determine the distribution of DM in HCV patients. Methods: This descriptive cross sectional enrolled 160 HCV patients from 27th October 2020 till 26th April 2021 at Medicine Unit, Khyber Teaching Hospital (KTH) Peshawar and Khushal Medical Center (KMC) Peshawar. After ethical approval from KMC, the enrolled HCV patients were screened for DM. After detailed interview, blood samples were collected and subsequently processed for glycated hemoglobin A1C (HbA1C). The data were analyzed using SPSS version 22.0. Results: The mean age of the patients was 61.1±12.1 years. Similarly, the mean height, weight and body mass index (BMI) was 71.6±11.4 kg, 166.2±9.7 cm and 26.1±4.7 kg/m2 respectively. Family history of DM was positive in 30.6% patients while family history of obesity was positive in 23.8% individuals. The DM was prevalent in 31.3% HCV patients in which 58% were newly diagnosed. Statistical significant association was observed in HCV obese patient than non-obese patients with DM (p-value 0.03). Furthermore, obese patients were 12.4 times more likely to develop DM as compared to non-obese patients (OR, 95%CI 12.4 (5.52-28.5). Conclusion: DM is more common in HCV patients particularly if the patient is obese. It is necessary to screen and control earlier for the presence of type 2 diabetes mellitus and also rule out HCV infection among diabetic populations which is rarely done on population-based studies.
First confirmed record of Neogale frenata (Carnivora, Mustelidae) in the Tumbesian Dry Forest of southern Ecuador
Authors: Sarango-Peláez Daniel , Bravo-Salinas Ronald , Román-Luzuriaga Luís Arturo
Published: January 2025

We report the first confirmed record of the long-tailed weasel (Neogale frenata) in the Tumbesian Dry Forest, expanding the knowledge about the distribution of this species in the Costa of southern Ecuador. Using camera traps in the La Tilita Private Reserve (909 m above sea level), in Loja province, the presence of N. frenata was documented during a sampling effort of 1103 trap/days between 2022 and 2023. This finding extends the known range of the species in this region, where there were previously no recent confirmed records. This record contributes to the knowledge of Mustelid distribution in tropical habitats and underscores the need for maintain continued monitoring and conservation efforts of the species in the Tumbesian Dry Forest.
Cambios en la cobertura vegetal de los bosques de la Costa ecuatoriana y sus efectos sobre la conservación de los primates
Authors: Solórzano-Avilés María Fernanda
Published: January 2025

La fragmentación es un proceso que ocurre por diferentes causas, como la deforestación, la urbanización, la agricultura, la actividad maderera, entre otras acciones humanas y naturales. El impacto es indiscutiblemente negativo para el paisaje y a la biodiversidad, lo que reduce la conectividad, dificulta el movimiento de las especies y el acceso a los recursos; también provoca problemas de reproducción, alimentación y dispersión de las especies, lo que puede conducir a la disminución de las poblaciones hasta su extinción. El problema de investigación que planteé en este estudio se centró en la fragmentación de los bosques naturales de la Costa ecuatoriana y la reducción del hábitat. El objetivo del estudio fue identificar zonas prioritarias de conservación de los primates a partir de la revisión de información de los años 2008, 2014 y 2020; para ello analicé los efectos de la fragmentación en la conservación de los primates de la Costa ecuatoriana. También evalué la fragmentación de los ecosistemas naturales mediante la proyección del cambio de la cobertura vegetal y determiné los efectos que produce el desbroce de vegetación sobre las áreas de distribución natural de las especies de primates evaluadas. Desarrollé un modelo de nicho ecológico para las cuatro especies de primates de la Costa (Cebus aequatorialis, Cebus capucinus, Ateles fusciceps y Alouatta palliata), cuyo rango de dispersión coincide con estos paisajes. Los resultados mostraron que la fragmentación del paisaje aumentó durante el período de estudio, evidenciando que las zonas boscosas (descargue el PDF para leer el resumen completo)
Caracterización y ocupación de refugios de los murciélagos en el Ecuador
Authors: Báez Esparza Lesly Adriana
Published: January 2025

Los murciélagos, como bioindicadores, requieren hábitats adecuados para su supervivencia. A través de la revisión de una base de datos no publicada, la Red Noctilio, la revisión bibliográfica y la recopilación de datos y fotografías inéditas, categoricé los refugios utilizados por estos organismos en el Ecuador, lo que dividí en refugios naturales y refugios artificiales. Los naturales los subcategoricé en cavernas, árboles huecos, cortezas de árboles, troncos huecos, termiteros, grietas, cavidades en el suelo, hojas enrolladas y carpas. Los refugios artificiales fueron alcantarillas, cajas nido, edificios no habitados, techos construidos con materiales artificiales, techos construidos con materiales naturales, puentes, túneles y vigas. Encontré información sobre refugios para 98 especies, 83 en refugios naturales, 48 en refugios artificiales y 33 especies se encontraron en ambos tipos. La región Amazónica destacó como la más rica en diversidad de refugios, seguida por Costa, Sierra y Galápagos. A nivel de provincias, Napo, Orellana y Pastaza concentraron la mayoría de los refugios (28, 14 y 11 %, respectivamente), mientras que Bolívar y Galápagos presentaron los valores más bajos (un solo refugio por provincia). Las cavernas fue el tipo de refugio que mayor número ocupación registró (65 %); siguieron los árboles huecos y los techos construidos con materiales artificiales; mientras que los refugios con hojas enrolladas y cajas nido fueron los que menor ocupación tuvieron en este estudio. Desmodus rotundus ocupó el mayor número de refugios: cuatro naturales y cuatro artificiales (4 % del total de registros); Carollia perspicillata y Saccopteryx bilineata ocuparon el segundo lugar, con tres refugios naturales y cuatro artificiales cada especie (3 %). En este estudio destaco la variedad e importancia de la conservación de los refugios naturales como artificiales para los murciélagos. La protección de bosques primarios, la restauración de hábitats degradados y la creación de refugios artificiales son acciones necesarias para garantizar la supervivencia de estos mamíferos y de los servicios ecosistémicos que brindan.
Fossil mammals of Ecuador
Authors: Tirira Diego G.
Published: January 2025

Mammals are among the oldest vertebrates on the planet, with an evolutionary history dating back more than 300 million years (Rowe, 1988). Abundant fossil evidence from across the globe tells this long story; however, Ecuador is still a poorly known country in terms of its mammalian fossil record, and it is one of the least explored in this area in all South America.
Notwithstanding the scarcity of this knowledge compared to that of other countries in the region, in the middle of the last century, a compendium on fossil mammals was published that has not been replicated by any other Neotropical country. I am referring to Les mammifères Pléistocènes de la République de l'Equateur [Pleistocene mammals of the Republic of Ecuador] (Hoffstetter, 1952), a volume of almost 400 pages that changed the history of paleontology in the country.
However, after Hoffstetter’s 1952 publication, little progress was made in paleontology in Ecuador in the following fifty years. At present, the study of fossil mammals is still little-explored; for a century, active paleontologists working in the country have been counted on the fingers of one hand.
Since the creation of Mammalia aequatorialis, we also set out to contribute to the knowledge of fossil mammals. Sometimes forgotten and separated from living forms, they share the same diagnostic features, the same ancestors, and in many cases are part of the same phylogenetic groups. For this reason, the central article of this issue is the “Catalog of the fossil mammals of the province of Santa Elena,” a review article that summarizes all the available knowledge on these vertebrates for a specific region of Ecuador. I hope that contributions such as the present one will encourage the development of new paleontological research and motivate the elaboration of similar articles for other provinces of the country or regions in Latin America.
Our seventh year of circulation also brings another important novelty. In 2025, Mammalia aequatorialis has become a biannual journal. We receive a large amount of material, and our reach extends over a large part of Latin America, from Mexico to Argentina. Therefore, starting this year, we will publish an issue every six months: one in January and another in July.This issue also includes an article and several notes on one of the most emblematic groups of mammals: the felines. We present an article on the ingestion of grasses by jaguars in the Ecuadorian Amazon and short articles that contribute to the knowledge of three species of small cats, with data on distribution, diet, activity, and internal anatomy.
The issue also contributes information on small mammals. One article extends the distribution of Marmosa perplexa, one of the least known marsupials in the Neotropics, and another discusses the taxonomic diversity of the genus Thomasomys, a highly diverse and no less complex group of Andean mice.
We also include notes on the diet of a squirrel species of the genus Hadrosciurus and new records of the weasel Neogale frenata in southwestern Ecuador.
Analisis Aksiologi dalam Filsafat Ekonomi Islam: Integrasi Nilai Keadilan, Etika, dan Kesejahteraan dalam Pembangunan Ekonomi Berkelanjutan
Authors: Putri Azkia Risyda  , Raihana Azzahra  , T. Razita Syahinda
Published: January 2025

This writing aims to describe how the importance of the role of Axiology in planning sustainable economic growth, especially in preventing adverse impacts that can occur in the future. This study is a literature review using a qualitative approach with a descriptive type. conducting document study data collection techniques where the process of searching for data through internet media to obtain information based on references, journals, articles or books online related to the object of analysis. The results of this study show that the concept of axiology in Islamic economic philosophy not only has a role in directing individual behavior in economic activities, but also seeks to build a more just and sustainable economic system. The current economic development is not enough to be fully felt by the community. So that the integration of the values of Justice, Ethics and Welfare has not been fully realized. Therefore, the existence of SDG is a planned agenda that aims to prosper the community through the development of the Social, Economic, Environmental and governance sectors carried out by the government.
Analisis Kesadaran Masyarakat Indonesia Tentang Pentingnya Asuransi Syariah
Authors: Siska Permata Sari Harahap  , Zainarti Zainarti
Published: January 2025

The aim of this research is to determine the level of public awareness Indonesian people regarding the importance of sharia insurance. Even though there is an increase in public interest in sharia insurance, with data showing a about 39% increase in comprehension between 2016 and 2020, the level of awareness is still relatively low. This results from a failure to comprehend the basic principles of sharia insurance, lack of access to effective education and outreach, and distrust of sharia financial institutions. This research found that the millennial generation shows greater interest in sharia insurance, However, many people still do not know the distinction between conventional and sharia law insurance. Therefore, more intensive efforts are needed to increase sharia financial literacy and inclusion through comprehensive education programs. This research recommends stakeholders to develop more effective strategies in increasing sharia insurance penetration and building public awareness about the importance of insurance in everyday life. Thus, increasing public awareness and understanding of sharia insurance is expected to expand sharia financial inclusion and provide broader benefits for society and the Indonesian economy.
لمحة تاريخية عن الموسيقى في اليمن خلال ثلاثينيات القرن العشرين: مقاربة أولى حول الأسطوانات المسجلة من قبل هانز هيلفريتز Hans Helfritz
Authors: لامبير جان
Published: January 2025

تعد التسجيلات التي أنجزها هانز هيلفريتز Hans Helfritz في 102 أسطوانة في اليمن خلال سنتي 1930-1931 قاعدة ثمينة لدراسة الموسيقى في هذا البلد، حيث تحفظ اليوم في أرشيف برلين للتسجيل الصوتي، وهي تمثل أول مجموعة واسعة من الموسيقى اليمنية المسجلة ميدانيا قبل سنوات قليلة من انطلاق التسجيلات التجارية في عدن. ولقد ركزت أعمال هيلفريتز Helfritz على إبراز الأنواع الموسيقية الشعبية للقبائل المختلفة من الهضاب وحضرموت، فضلا عن أغاني الجنود وأغاني العمل والأغاني النسوية والأغاني اليهودية، على عكس تسجيلات عدن، لذلك تقوم المقاربة الأولى التي أقترحها على إعادة توثيق أنطولوجيا لعشرة من هذه التسجيلات، كما جمّعت أكبر قدر من المعلومات من مصادر مختلفة من أجل تحديد سياق هذه الموسيقى والمجموعة الخاصة بها؛ وذلك سيشمل سيرة هيلفريتز Helfritz وكتبه وسفريه الأهم إلى اليمن والطريقة التي اعتمدها في تسجيل الموسيقى، فضلا عن إدراج بعض النقاط حول مساهمة هيلفريتز Helfritz في المعرفة بالموسيقى اليمنية. إنني آخذ بعين الاعتبار الالتباسات المرتبطة بنظرته الاستشراقية ومقاربته كمستكشف أكثر من كونه مختصا في علم الموسيقى، وهو ما ساهم في بلورة شكل ومحتوى المجموعة في حد ذاتها، فيما أسوق في الختام بعض المسائل الأخلاقية التي ينبغي مراعاتها حول هذه "الأصوات المحتجزة" captured sounds ومستقبل هذه المجموعة.
تمثل الأسطوانات المئة واثنتان (102) التي سجلها هانز هيلفريتز Hans Helfritz في اليمن خلال عامي 1930-1931 قاعدة ثمينة لدراسة الموسيقى في هذا البلد، لأنها أول تسجيلات موسعة للموسيقى اليمنية تنجز ميدانيا، لتتبعها بعد سنوات أولى التسجيلات التجارية في عدن بداية من عام 1935 (Lambert and Akouri 2020). وتكمل كل واحدة من المجموعتين الأخرى، فهما ليستا من المنطقة نفسها ولا تحتويان على النوع الموسيقي نفسه، فقد عنيت التسجيلات التجارية بشكل أساسي بالموسيقى الحضرية، في الوقت الذي كان فيه هيلفريتز Helfritz مهتما بشكل أكبر بالموسيقى الريفية والشعبية، لذلك سأسعى في بناء مقاربة أولى حول هذه المجموعة إلى تجميع أكبر قدر من المعلومات من أجل تحديد سياق هذه الموسيقى والمجموعة الخاصة بها؛ وذلك سيشمل سيرة هيلفريتز Helfritz وكتبه وسفريه الأهم إلى اليمن والطريقة التي اعتمدها في تسجيل الموسيقى، فضلا عن توصيف بعض التسجيلات التي وصلت إليها إلى جانب بعض الاعتبارات حول مساهمة هيلفريتز Helfritz في المعرفة حول الموسيقى اليمنية، لأختم ببعض المسائل الأخلاقية التي تستوجب مراعاتها حول مستقبل هذه المجموعة.
A espacialidade sonora na obra de Bernhard Leitner
Authors: Alvim Nunes Cristiane dos Guimarães
Published: January 2025

Este trabalho tem como objetivo ampliar as reflexões sobre as produções do artista sonoro Bernhard Leitner, a fim de aprofundar o conhecimento a respeito da forma como a espacialidade sonora é estruturada em suas obras. O estudo inicia com breve abordagem da arte sonora e dos precursores dessa corrente artística que se apresenta como arte intermídia com limites difusos. Considera também uma introdução às investigações sobre a espacialidade sonora presente no campo da música eletroacústica.Por fim, apresenta algumas obras de Leitner, cuja produção artística no campo da arte sonora é ampla, envolvendo estudos sobre a espacialidade sonora e as possibilidades de escuta.Apesar de sua relevância no cenário mundial da arte sonora, no Brasil há poucos escritos acadêmicos a seu respeito. Nesse sentido, este artigo visa contribuir com reflexões sobre a importância das produções de Bernhard Leitner para os estudos da arte sonora.
Palavras-chave:Bernhard Leitner. Arte sonora. Espacialidade sonora.
AbstractThis paper aims to expand reflections on the productions of artist Bernhard Leitner, in order to deepen knowledge about how sound spatiality is structured in his works. The study begins with a brief approach to sound art and the precursors of this artistic movement that presents itself as an intermedial art with diffuse boundaries. It also considers an introduction to the investigations on sound spatiality present in the field of electroacoustic music. Finally, it presents some works by the artist, who has a broad artistic production in the field of sound art, involving studies on sound spatiality and the possibilities of listening. Despite his relevance in the world scene of sound art, there are few academic writings in Brazil about the artist. In this sense, this study aims to contribute to reflections on the importance of Bernhard Leitner’s productions for sound art studies.
Keywords:Bernhard Leitner. Sound art. Sound spatiality.