bluuebunny/crossref_metadata_2025 huggingface dataset:
Accounting profession transformation in the wake of digitalization – survey results in Poland
Authors:   University of Gdańsk, Faculty of Management, Department of Accounting, Kotowska Beata , Sikorska Marta ,   University of Gdańsk, Faculty of Management, Department of Accounting
Published: January 2024

Purpose: The article aims to outline how digitalization has been contributing to the change in the role of accountants and present the professionally active accountants’ perception of this transformation. Design/methodology/approach: A literature review was conducted, followed by a survey carried out among accounting office employees and owners. Findings: The accounting offices surveyed have shown inclination to utilize modern tools of digitalization. Employees report numerous benefits of digitalization, and most commonly consider the identified barriers to the implementation thereof to be of no significance. The greatest of these barriers is the lack of sufficient digital competence. The survey respondents, both the owners and employees, discern significant changes in the accounting profession, resulting from digitalization. The majority of respondents identify a new role assumed by accountants in the wake of digitalization, most prevalently that of a supervisor/controller and/or analyst. Research limitations/implications: The empirical survey involved the use of the selection-by- convenience method, thereby the results obtained cannot be generalized to the entire population. Practical implications: The article highlights the utmost relevance and indispensability of technological competencies in the accounting profession. By underscoring the increase in the importance thereof, the article can also contribute to greater focus on digitalization education among the students training to become accountants. Originality/value: The article partially fills the research gap in empirical studies on the changing role of accountants in the wake of digitalization. It also serves as groundwork for the subsequent phase of empirical research on specialized studies graduates’ awareness of the impact of digitalization on the role and profession of an accountant. Keywords: digitalization, accounting profession, accounting office/firm, RPA, AI. Category of the paper: Research paper.
Improving The Behavior of RC Short Columns By Using Sifcon Coating and Rubber Dampers
Authors: KOMAN Hakan
Published: January 2024

In this study, improving the behavior of short column region by means of higher energy consumption and higher shear load carrying capacity is aimed. For this purpose, a special kind of concrete with high steel fiber ratio (SIFCON) is used for coating of column and placing rubber dampers around the short column region was proposed. As a result, it’s seen that; the SIFCON coating increased the shear force carrying capacity of short column by 2,18 times when compared with non-retrofitted specimen, whereas additional rubber dampers around the short column region increased the total load carried by 4 times. Also, the energy dissipation of the region increased by 2,02 to 2,82 times when compared with non-retrofitted situation. As a result, it was seen that, with a practical approach it is possible to improve the behavior of short columns.
Removal of methylene blue dye from aqueous solutions with natural limonitic laterite
Authors: BAYÇA Feray
Published: January 2024

The aim of this study is to investigate the removal of methylene blue from wastewater using natural limonitic laterite. For this purpose, the factors affecting the separation of methylene blue from aqueous solution by the adsorption method were examined. The results showed that the adsorption capacity increased slowly with the increase of contact time, the adsorption capacity decreased with the increase of the adsorbent dosage, and the adsorption capacity of limonitic laterite increased as a result of the increase in the initial concentration of methylene blue. Langmuir isotherm, Freundlich isotherm and Dubinin-Radushkevich isotherm model were applied to experimental data. It was found that the Dubinin-Radushkevich isotherm model best fits the adsorption of methylene blue onto natural limonitic laterite. The adsorption of methylene blue onto natural limonitic laterite was determined to be physical adsorption from the Dubinin-Radushkevich isotherm.
İKLİM DEĞİŞİKLİĞİNE DİRENÇLİ KENTLER: DÜNYA’DA VE TÜRKİYE’DE İYİ YEREL YÖNETİM UYGULAMA ÖRNEKLERİ
Authors: GERGİN Elif Dilara
Published: January 2024

Nüfus artışı, kentleşme ve sanayileşme faaliyetleri başta sayılmak üzere çeşitli insan faaliyetlerinin atmosfere yaydığı gazlar, küresel iklim değişikliğine yol açmaktadır. Özellikle kentler, barındırdıkları yoğun nüfuslarına sundukları hizmetlerle sera gazı üretimini tetiklemekle birlikte iklim değişikliğinin yıkıcı etkilerine daha fazla maruz kalmaktadırlar. Bu çift yönlü etki iklim değişikliği kaynaklı olumsuz etkilerin azaltılması ve uyum faaliyetlerinin gerçekleştirilmesi için kentsel politikalara duyulan ihtiyacı artırmaktadır. Kentsel politikalar ile kentlerde iklim değişikliğine karşı direnç oluşturmak sürdürülebilir gelişimi destekleyecektir. Halka en yakın birimler olan yerel yönetimler izleyecekleri kentsel politikalarla iklim değişikliğiyle mücadelede etkin rol alacaklardır. Çalışmanın amacı, iklim değişikliğine dirençli kentler oluşturulmasında yerel düzeyde oluşturulan politikalarının öneminin ortaya koyulmasını, iklim değişikliğine ilişkin mevcut yerel politikaların sorgulanmasını ve politika önerilerinin geliştirilmesini sağlamaktır. Bu kapsamda, dünyada ve Türkiye'deki öncü kent örnekleri ışığında yerel yönetimlerin iklim değişikliğiyle mücadelede oluşturabileceği kentsel politikalar üzerinden çözüm önerilerinde bulunulmuştur. İklim değişikliği ile dirençli kent kavramlarının birlikte ilk kez ele alınması çalışmanın özgün değerini oluşturmaktadır.
RİZE’DE KAÇAKÇILIK FAALİYETLERİ (1891-1911)
Authors: YILDIRIM Özay
Published: January 2024

XIX. yüzyılda Karadeniz ticaretinin uluslararası boyut kazanması ve deniz ulaşımındaki teknolojik gelişmeye bağlı olarak Karadeniz liman kentlerindeki ticaret artış göstermiştir. Bu dönemde liman kentlerindeki ticaretin yanı sıra kaçakçılık da artmıştır. Osmanlı Devleti’nin XIX. yüzyılda Karadeniz kıyılarındaki en önemli ticaret merkezlerinin başında Samsun ve Trabzon limanları gelmekteydi. 1877-1878 Osmanlı-Rus Savaşı’ndan sonra Batum’un Rusların eline geçmesiyle Trabzon vilayetine bağlı Lazistan sancağının merkezi Rize kazası oldu ve böylece Rize kazası Rusya ile sınır haline geldi. Trabzon limanına ve civarına göre denetimi daha zayıf olan Rize kazası sahilleri kaçakçıların faaliyet gösterdikleri başlıca merkezlerden biri haline gelmiştir. Özellikle Rizeli kayıkçılar bu kaçakçılık faaliyetlerinde ön plana çıkmışlardır. Bu çalışmada 1891-1911 yılları arasında Osmanlı Arşiv Belgelerine yansıdığı kadarıyla Rize kazası dâhilinde meydana gelen kaçakçılık faaliyetleri üzerinde durulmuştur. Bu faaliyetlerden en önde gelenleri; Komiteci Ermenilerin kaçakçılar vasıtasıyla Rize sahillerinden Osmanlı topraklarına giriş yapması, silah ve patlayıcı madde kaçakçılığı ile tütün kaçakçılığıdır. Bunlardan ilk ikisi devletin güvenliğini tehdit etmişken sonuncusu ise ekonomik kayıplara yol açmıştır.
COĞRAFİ İŞARETLİ ÜRÜNLERE YÖNELİK TUTUMUN DESTİNASYON İMAJINA VE TEKRAR SATIN ALMA NİYETİNE ETKİSİ
Authors: KORUCUK Nazan , ASLAN ÇETİN Filiz
Published: January 2024

Bu çalışmada coğrafi işaretli ürünlere yönelik tutumun destinasyon imajı ve tekrar satın alma niyetine olan etkisi incelenmiştir. Bunun yanında çalışmada destinasyon imajının tekrar satın alma niyetine etkisi de ele alınmıştır. Karma yöntemli bu araştırmanın nicel verileri ilişkisel tarama modeli kullanılarak elde edilirken, nitel verileri ise durum çalışması deseni kullanılarak elde edilmiştir. Nicel boyutta çalışma evrenini 2022 yılında Kars’ı ziyaret eden 1272 kişiden oluşmaktadır. Çalışmanın nitel boyutunda 12 katılımcı ile görüşme yürütülmüştür. Araştırmanın nicel verileri “Coğrafi İşaretli Ürünlere Yönelik Tutum Ölçeği”, “Destinasyon İmajı Ölçeği” ve “Tekrar Satın Alma Niyeti Ölçeği” ile toplanmıştır. Araştırmada kullanılan nitel veri toplama aracı ise yarı yapılandırılmış görüşme formudur. Çalışma soncunda coğrafi işaretli ürünlere yönelik tutum, destinasyon imajı ve tekrar satın alma niyeti arasında pozitif yönlü anlamlı düşük-orta düzey ilişkiler tespit edilmiştir. Bunun yanında coğrafi işaretli ürünlere yönelik tutumun destinasyon imajı üzerinde %48’lik pozitif yönlü bir etkiye sahipken, tekrar satın alma niyeti üzerinde %35’lik pozitif yönlü bir etkiye sahip olduğu; destinasyon imajının tekrar satın alma niyeti üzerinde %50’lik pozitif yönlü bir etkiye sahip olduğu sonucuna ulaşılmıştır. Çalışma sonuçları değerlendirilerek çeşitli öneriler sunulmuştur.
THE MEDIATOR ROLE OF BRAND IMAGE IN THE EFFECT OF AFTER-SALES SERVICES ON REPURCHASE INTENTION: AN APPLICATION FOR THE WHITE GOODS AND FURNITURE INDUSTRIES
Authors: YAPRAKLI Şükrü , MUTLU Muhammet
Published: January 2024

This study investigates whether brand image has a role in mediating the effect of after-sales services in the white goods and furniture industries on repurchase intention. For this goal, 400 data were collected from 200 white goods users and 200 furniture users via a survey form to individuals over the age of 18. The SPSS 25.0 software was used for data analysis, and mediator analysis was applied via Regression Analysis. According to the findings, brand image has a partial mediator effect between after-sales services and repurchase intention for white goods users and a full mediator effect between after-sales services and repurchase intention for furniture users.
Construction of the Neoliberal Subject through Rural Development Planning in Turkey
Authors: ŞAFAK ÇUBUKÇU Öykü
Published: January 2024

The implementation of neoliberal policies in the agricultural sector in Turkey have resulted in negative consequences for the rural population and the rural life, necessitating the designing of a new form of rural development policies. This study argues that this new form involves construction of the neoliberal subject in rural areas. Under new development policies, rather than migrating to economically more developed areas, the rural actors are transformed in their own context, if they can achieve the necessary skills compatible with the rules of the market. By investing in their human capital, they should increase their employability and entrepreneurship. The state facilitates this process, by shifting responsibility to both individuals and local institutions, but also ensuring the integration of different regional practices at the national scale. Through a qualitative analysis of national and regional development plans, the study analyses the dynamics of planning of the construction of the neoliberal subject. In addition, the place of women in this process, as emerging rural actors, is examined.
A Study on Sales Allowance and Sales Incentives under the Value Added Tax Act: Focusing on the 2017DU53170 ruling of the Supreme Court on August 31, 2022
Authors:   Korea Accounting Information Association, Lim Sungjong
Published: January 2024

[Purpose] This study analyzes the trend of recent precedents regarding sales allowance and sales incentives under the Value－Added Tax Act, which have become an issue in practice due to the ambiguous distinction, and distinguishes between sales allowance and sales incentives, focusing on the Supreme Court ruling 2017Du53170, pronounced on August 31, 2022.
[Methodology] According to the tax law, various systems for sales allowance and sales incentives were summarized, and related prior studies were reviewed. In addition, by analyzing existing precedents, trends and related cases of recent precedents of sales allowance and sales incentives were comprehensively analyzed. Focusing on the Supreme Court's 2017Du53170 ruling, the legal basis for the distinction between sales allowance and sales incentives was presented.
[Findings] According to the Supreme Court's 2017Du53170 ruling, subsidies paid to customers had an economic effect of reducing supply prices, but highlighted the formal aspects of the transaction, such as terms and conditions, and contracts, and judged that subsidies in this case did not correspond to the amount of money excluded from the supply price of mobile communication services because they were not directly related to the service provided. In other words, the amount of sales allowance was narrowly interpreted from a formal point of view. Direct deduction, one of the requirements for acknowledging the amount of the discount, must be judged based on whether the supply price has been substantially reduced.
[Implications] This study is expected to contribute to increasing legal stability and predictability by once again checking and determining whether to exclude the amount from the supply price depending on the relevance of the transaction, in a situation where interpretation problems continue to arise due to ambiguous distinction criteria for sales allowance and sales incentives.
Investor Information Sharing Activities and Stock Price Reaction to Analyst Earnings Forecast
Authors:   Korea Accounting Information Association, Lee Gun , Shin Jae Eun
Published: January 2024

[Purpose] In this study, we examine whether stock price reactions on analyst report announcement days are differentiated by the level of activation of NAVER stock discussion boards, and by the sharing of accounting information in the discussion boards.
[Methodology] For the analysis, we collected posts from NAVER stock threads and categorized posts containing accounting terms as accounting information posts. The stock price reaction on the announcement day of an analyst report was measured by the excess return on the announcement day.
[Findings] The results show that the number of posts in NAVER stock threads is positively related to stock returns on analyst report announcement days. This provides evidence that information in analyst reports is quickly reflected in stock prices in the case of stocks where information sharing and diffusion among individual investors is active on the Internet. We also find that the number of posts containing accounting information in stock discussion boards is positively related to stock returns on the day of the analyst report. This provides evidence that value－ relevant accounting information triggers investment decisions by confirming or changing individual investors’ stock valuations.
[Implications] This study provides evidence of the complementary role of information sharing and confidence among retail investors in analysts’ information by examining stock reactions on analyst report release dates. In particular, we provide evidence that the transmission and sharing of accounting information among retail investors on the Internet facilitates the incorporation of information into stock prices.
Water Footprint Analysis of Different Techniques of Cocoa Propagation
Authors: Santosa Edi , Supijatno Supijatno , Wachjar Ade , Rohman Fadil , Abdoellah Soetanto
Published: January 2024

The nursery phase plays a crucial role in rejuvenating cocoa plantations as it significantly impacts the quality and productivity of the mature trees in the field. However, despite its significance, there remains a lack of understanding regarding its contribution to the water footprint (WF) in cocoa production. This study aims to assess the WF of various propagation techniques to promote sustainable nursery practices. Data on nurseries were collected at the Indonesian Coffee and Cocoa Research Institute in Jember, East Java, Indonesia, from June 2017 to January 2018. The results revealed that propagation accounted for a total WF ranging from 74.28 to 319.41 m3.ha-1 of established cocoa trees, with an average of 186.68 m3. This total WF consisted of 9.02 to 12.89 m3 (7.69%) attributed to seed production and 61.39 to 283.34 m3 (92.30%) attributed to the nursery phase. Among the different nursery techniques studied, the production of true seedlings exhibited the lowest WF, followed by side grafting. To optimize cocoa rejuvenation and minimize WF, it is crucial to carefully select the appropriate nursery technique. Further evaluation is necessary to explore the potential benefits of implementing precision irrigation techniques to reduce WF during the nursery phase. By focusing on sustainable nursery practices, we can enhance the overall sustainability of cocoa production.
The Perspective on Islamic Education is Examined Through The Book "Nahwa Tarbiyah Islamiyah" By Hasan Muhammad Al- Syarqawi
Authors: Zaini Fu’ad , Fahrurrozi Fahrurrozi , Fattah Abdul , Thohri Muhammad
Published: January 2024

This study aims to analyze the Islamic education perspective of Hasan Muhammad Al-Syarqawi in his book titled 'Nahwa Tarbiyah Islamiyah.' The research method employed is descriptive research with a literature research approach (library research). Data collection involves the analysis of various primary and secondary data relevant to the research theme. The six main characteristics found in Al-Syarqawi's work, namely Manhaj Mutawazin, Fithriyah, Syamil, Waqi`i, Robbaniy, and Manhaj I’jabiy, are the focus of the analysis. As a transformative integrative thinker, Al-Syarqawi has generated innovative concepts in the field of education. These concepts are not only present in his works but have also been successfully applied in both formal and non-formal education contexts. The research results provide valuable insights into the effectiveness of Islamic educational institutions in shaping the character of students through the application of Al-Syarqawi's concepts. The study also identifies that the approach revealed in his book can help Islamic educational institutions become effective in molding the character of students. The implications of this research are that the Islamic education concepts proposed by Al-Syarqawi can serve as a foundation for the development of holistic and functional Islamic education. This supports the formation of a spiritually resilient generation with good intellectual intelligence. The conclusion of this research makes a significant contribution to further development in the field of Islamic education oriented towards character formation and the development of students' potential.
FISIOTERAPIA EM EVIDÊNCIAS
Authors: BRITO ZIRLENE CORREIA TOSCANO DE , Silva Maria Juliana Siqueira da , Teixeira Sarah Thainá dos Santos , GOMES LETICIA DE OLIVEIRA , ALMEIDA JENNIFER ELLEN REIS , DAMASCENO VITÓRIA ELLEN FERREIRA , OLIVEIRA LEANDRO RODRIGUES DE , OLIVEIRA CÍNTIA DA SILVA , SILVA TALITA INGRID SOARES , SANDES LETÍCIA RAYANNE DE OLIVEIRA LÊDO , SANTOS ANA JÚLIA BARROS DOS , Araujo Jucynara Gomes de , Teixeira Sarah Thainá dos Santos , Silva Maria Juliana Siqueira da , Sandes Leticia Barbosa
Published: January 2024

Esse livro é sobre o Poder da Ciência em Nossas Raízes. Na vastidão do Sertão do Nordeste, sob o calor escaldante do sol e a força da cultura que permeia cada rincão, um grupo destemido de alunos do Centro Universitário do Rio São Francisco (Unirios) mergulhou de cabeça em um desafio que transcendeu as fronteiras da sala de aula. Estes alunos, ávidos por aprender e inovar, decidiram unir seus conhecimentos e
paixões em prol de uma causa nobre: a produção de conhecimento científico no coração do sertão.

O resultado desse esforço conjunto é o livro "Fisioterapia no Sertão do Nordeste: Traumato Ortopedia, Fisioterapia Aquática e Fisioterapia Esportiva". Este livro representa não apenas a dedicação e o compromisso desses futuros fisioterapeutas, mas também a importância de fomentar a pesquisa e a produção de ciência em todas as partes do mundo, independentemente de onde estejamos.
Traumato Ortopedia, Fisioterapia Aquática e Fisioterapia Esportiva são disciplinas que desafiam o conhecimento e a destreza dos fisioterapeutas, e os alunos da Unirios abraçaram esses desafios de maneira exemplar. Eles exploraram as peculiaridades das condições traumáticas e ortopédicas que afetam a população local, bem como a aplicação da fisioterapia na recuperação de lesões esportivas e na reabilitação aquática.

Neste livro, você encontrará estudos de casos, pesquisas inovadoras e abordagens práticas que refletem a riqueza da experiência dos alunos da Unirios no sertão nordestino. Eles não apenas aprenderam a aplicar os princípios da fisioterapia, mas também a adaptá-los às condições únicas da região, incorporando a cultura e as necessidades locais em suas práticas terapêuticas.

Além de ser um testemunho do talento e da paixão desses estudantes, este livro é um lembrete de que a ciência e a educação não conhecem fronteiras geográficas. Independentemente de onde estejamos, a busca pelo conhecimento é uma jornada que todos podemos empreender. A Unirios e seus alunos nos mostram que, mesmo no sertão do Nordeste, a produção de ciência é um objetivo alcançável e vital para o
crescimento da comunidade e a melhoria da saúde de todos.

Este livro é, portanto, mais do que um simples registro de pesquisa - é uma celebração da perseverança, da dedicação e da capacidade de impactar positivamente as vidas das pessoas. Junte-se a nós nesta jornada de descoberta, aprendizado e inovação, e descubra como a fisioterapia no Sertão do Nordeste está moldando o futuro da saúde e do bem-estar em nossa região.
Efeitos positivos da hidroterapia na osteoartrite de joelho em idosos e sua contribuição na melhora da marcha
Authors: Araújo Douglas Rafael Nascimento , Lima Gabriel Henrique Alves de
Published: January 2024

O presente artigo com o tema – Efeitos positivos dos recursos hidroterapêuticos na osteoartrite de joelho em idosos e sua contribuição na melhora da marcha – teve como objetivo identificar os benefícios da fisioterapia aquática no tratamento de osteoartrite.
Introdução: A OA é uma doença degenerativa em que ocorre estresse celular e por consequência a degradação da matriz extracelular caracterizando desgaste da cartilagem articular. Segundo a (SRB, 2022), a OA é responsável pelo afastamento de 7,5% dos trabalhadores e a quarta a determinar a aposentadoria com 6,2%. A chance de desenvolver
OA aumenta com a progressão de envelhecimento, acometendo 75% dos idosos em sua maioria do sexo feminino. A fisioterapia aquática é um recurso terapêutico de imersão do corpo em água aquecida, alivia a dor e espasmos musculares. Essa terapia se diferencia por seus recursos físicos, como o empuxo que tem força contraria a gravidade diminuindo a descarga de peso corporal. Método: utilizou-se como recursos de pesquisa artigos científicos, livros e bases eletrônicas de dados como Scielo, google acadêmico, Revista Brasileira de Ortopedia RBO, PubMed, PeDRO, sociedade brasileira de reumatologia. Foram encontrados 61 artigos, foram analisados 47 artigos e 2 livros, dentre eles foram selecionados 21 artigos e 2 livros do ano 2007 ao ano de 2022, no qual 16 são de língua portuguesa, 6 artigos de língua inglesa e 1 artigo em espanhol, para o desenvolvimento da pesquisa. Resultados e discussão: um dos estudos em discussão (Melo, 2021), mostra as infuncionalidades, incluindo na marcha, equilíbrio, quadro álgico, provenientes da AO de joelho em idosos, já os demais estudos mostram eficácia significativa da hidroterapia nas disfunções e na marcha. Conclusão: após a análise e discussão dos estudos é possível concluir que a hidroterapia tem efeitos benéficos no tratamento conservador da osteoartrite de joelho.
TRACIONAMENTO DE CANINO E PRÉ MOLAR IMPACTADOS: RELATO DE CASO CLÍNICO
Authors: Ferreira Antônio Fabricio Alves , Sousa Ângelo Gaia , Firmino Brunna da Silva , Monteiro Vinicius Ribeiro , Guimarães Samara de Freitas , Fernando Vinícios da Silva , Rodrigues Sílvia Rebeca Leal , Hoppe Antônio Guilherme Renofio , Paula Enzo Giordanno de Lima e , Pereira Katia Caetana , Moura Thales Filipe Barbosa de
Published: January 2024

Observa-se na prática clínica ortodôntica, significativa incidência de caninos impactados. Um elemento impactado, é aquele que se encontra retido no osso, pois, por algum motivo, não irrompeu no momento correto e, por esse motivo, não se encontra presente no arco dentário. Geralmente, a impacção pode estar associada a falha na reabsorção da raiz do dente decíduo, a retenção prolongada do mesmo, falta de espaço no arco e as lesões patológicas. Ainda que seja mais comum a impacção de terceiros molares e caninos, os pré-molares superiores devem receber devido atenção visando evitar futuras complicações caso permaneça retido. Quando estão bem direcionados no sentido de erupção, a indicação de tracionamento oferece bons resultados. O objetivo desse estudo é relatar um caso clínico de tracionamento ortodôntico de canino e pré-molar superiores impactados em decorrência da retenção prolongada dos antecessores decíduos em uma paciente de 15 anos.

Palavras-chave: Canino. Impactac¸a~o. Tracionamento. Ortodontia.
The impact of corporate social responsibility, financial planning and financial analysis on the financial performance of Indian financial companies: Financial management is a modified variable
Authors: Mohammed Ammar Miftah Albaseer  , Mohammed Miftah Mohammed Abu Naejah  , Nouralddeen Ali Salim Almuwalif
Published: January 2024

This study aims to analyze in detail the direct impact of corporate social responsibility, financial analysis and financial planning on financial performance directly, as well as the indirect relationship and indirect effect between corporate social responsibility, financial analysis and financial planning on financial performance using a modified financial management metaphor in Indian financial companies. Data were collected through questionnaires for 160 employees in the financial departments, accounting departments, and audit departments in the companies under study, which were conducted for a period of three months in some financial companies in the private sector in the Republic of India. This study uses structural equation model analysis from the Partial Least Squares program through Smart Plus 4 programs. Through the analysis, the results showed that the relationship between corporate social responsibility -> financial performance is negative, as the beta value was negative, meaning that corporate social responsibility is positive and affects directly on financial performance, but the relationship between them is negative. It was noted through the analysis that the direct effect between financial analysis and financial performance is positive. There is a positive and significant relationship, as it was observed through the analysis that there is a direct effect between the modified variable represented by financial management and financial performance. There is also a positive and significant relationship, as it was observed through the analysis that there is a direct effect between financial planning and financial performance, that is, financial planning affects Positively and directly affect financial performance. Regarding the relationship and indirect effect between the study variables, it was determined through analysis that all independent variables do not positively affect financial performance when the financial management uses a modified variable.
Delivery line tracking robot
Authors: Md Rakibul Karim Akanda  , Jason Lazo  , Quintwon Carter  , Haineef Roberts
Published: January 2024

The project we embarked on is making an electronic robot that can deliver a package along a set route through infrared sensors. It uses the infrared sensors to determine if the path it is following is correct or if it is off course. This is determined by sending off a photon to reflect off the path and determines if it is on a light surface by the amount of light emitted back or if it is a dark surface by the amount of light that is not present. In addition to following a line, the user can stop and start the robot at any interval through the infrared remote control. The project is a combination of the practical parts of machinery with the software part of coding in Arduino which is a coding subsect of C++. This can lead to endless possibilities that could help a wide variety of people from all ranges of life, especially with those that live with disabilities.
Occult breast cancer: Unusually detected by left para sternal adenopathy
Authors: Fouad Ech chouyekh  , Yassine belhaj  , Sofia Jayi  , FZ Fdili Alaoui  , Hikmat Chaara  , M. A Melhouf
Published: January 2024

Occult breast cancer is a breast cancer that can often be revealed by axillary lymph node metastasis without a primary breast lesion. Initially, the absence of a breast lesion was just clinical, but this definition has now been broadened to include the negativity of signs on mammography and ultrasound. management of patients with occult breast cancer is non-standardized and varied, ranging from simple surveillance to radical or conservative surgery, radiotherapy or systemic treatment. However, there is no consensus on the optimal management of these patients. This type of cancer is usually detected by axillary adenopathy. We report a case of a non-routine occult breast cancer, detected after adenectomy of a left suprasternal adenopathy and not by axillary lymphadenectomy. Our case showed other locations of occult breast cancer, other than axillary adenopathies, which remain the usual site of this type of cancer, illustrating that its natural history remains unclear. Although there were variations in the management of our patient, given her particular context, our case illustrates the need for individualized treatment.
Energy efficiency through variable frequency drives: industrial applications in Canada, USA, and Africa
Authors: Kenneth Ifeanyi Ibekwe  , Adefunke Fabuyide  , Ahmad Hamdan  , Valentine Ikenna Ilojianya  , Emmanuel Augustine Etukudoh
Published: January 2024

This research explores the industrial applications of Variable Frequency Drives (VFDs) in Canada, the USA, and Africa, focusing on energy efficiency. Examining manufacturing, HVAC, water treatment, and renewable energy integration, the study reveals region-specific nuances in VFD adoption. North America showcases mature applications, leveraging VFDs for operational optimization and environmental stewardship. In Africa, VFDs address unique challenges such as water scarcity and agricultural processing, illustrating their adaptability to diverse industrial needs. The comparative analysis highlights the influence of regional dynamics on VFD deployment. Prospects include technological advancements, smart grid integration, and global collaboration. Recommendations emphasize capacity building, policy refinement, and incentivizing VFD adoption, paving the way for a sustainable and energy-efficient industrial future.
Dante’s Inferno, LGBT-Q, and Christianity: A Closer Reading on Medieval Christian Perspective Regarding Homosexuality
Authors: Maulana Abdullah Muslich Rizal , Arifin Nuur Aini Hajrah , Setiawan Muhammad Nurrosyid Huda , Farhah Farhah
Published: January 2024

This paper is a qualitative theological research discussing Dante Alighieri’s (d. 1321) account of LGBT-Q (Lesbian, Gay, Bisexual, Transgender, Queer) based on his major work, Inferno, with a particular reference to Medieval Christian tradition. Accordingly, this paper used content analysis to apprehend major literature on Dante and LGBT-Q. This paper concluded that the term Sodom and Gomorrah, the cities demolished due to homosexual violation, is apparent in his work. Furthermore, as several Biblical texts also suited the concrete image of those cities, Dante’s Inferno also presented Medieval Christian position concerning homosexuality, which is condemn homosexuality as lust against the role of nature, so it is equated with committing violence against God.
ANALISIS PENGARUH PERSEPSI KELUARGA PASIEN TENTANG MUTU PELAYANAN TERHADAP MINAT PEMANFAATAN KEMBALI RUANG RAWAT INAP ANAK DI RUMAH SAKIT SUNDARI
Authors: Novasyra Aulia
Published: January 2024

Keluarga berperan penting dalam menentukan rumah sakit untuk merawat anaknya. persepsi yang tidak baik mengenai mutu pelayanan rumah sakit akan mengurangi penggunaan kembali pelayanan rumah sakit. Penelitian ini bertujuan menganalisis pengaruh persepsi keluarga pasien tentang mutu pelayanan terhadap minat pemanfaatan kembali ruang rawat inap anak di Rumah Sakit Sundari Medan. Metode yang digunakan adalah deskriptif analitik, dengan desain cross-sectional. Populasi adalah rerata keluarga pasien rawat inap anak yang memanfaatkan pelayanan kesehatan di RSU Sundari Medan tahun 2014 dengan sampel berjumlah 47 orang. Metode pengumpulan data yang digunakan adalah metode survey dengan instrumen kuesioner. Analisa data dilakukan dengan Chi Square dan uji regresi logistik ganda. Hasil penelitian menunjukkan bahwa dimensi ketanggapan (p=0,016) nilai OR=6,434 dan empati (p=0,027) nilai OR=5,443 adalah yang paling mempengaruhi minat pemanfaatan kembali ruang rawat inap anak. Dimensi ketanggapan adalah yang paling berpengaruh terhadap minat memanfaatan kembali fasilitas ruang rawat inap anak dengan kemungkinan 6,434 kali lipat lebih banyak untuk kembali memanfaatkan ruang rawat inap anak.
How is Implementation of Green Marketing with Halal Product Certification for MSMES in Kediri City?
Authors: Rofik Efendi  , Sri Anugrah Natalina  , Yuliani
Published: January 2024

Permasalahan bagi pelaku UMKM untuk bisa bertahan dengan perkembangan usahanya adalah membutuhkan penyesuaian atas penerapan ekonomi hijau. Keterbatasan sumber daya manusia dan permodalan sebagai factor yang mendominasi menghambat pelaku UMKM untuk mendukung kebijakan ekonomi hijau. Bentuk dukungan pelaku UMKM untuk ekonomi hijau adalah dengan menjaga kualitas produk dan kehalalan produk. Jaminan produk halal telah diatur dalam Undang-Undang Nomor 33 Tahun 2014, bahwa demi menjaga kenyamanan dan ketenangan konsumen dalam berkonsumsi. Standardisasi untuk produk UMKM, adalah Produk Net (net weight), P-IRT, expired, label halal dan izin sertifikasi halal. Green Marketing dijalankan pelaku UMKM, yaitu dengan kualitas produk yang mendukung sustainable atau go green, yaitu hasil produksi khususnya dalam pengemasan produk yang ramah lingkungan.
El jardín masónico en España, siglos XVIII-XXI: problemáticas de historiar y preservar
Authors: Martín López David
Published: January 2024

Este ensayo, con marcado carácter holístico, viene a poner de manifiesto la complejidad de abordar el paisaje histórico y la jardinería cuando se refiere a estéticas herméticas como la masónica, donde el valor simbólico de cualquier elemento compositivo y botánico puede no ser arbitrario. El jardín masónico desde el siglo XVIII ha sido una de las expresiones plásticas y estéticas más singulares de Europa. Sin embargo, debido a la historia reciente tras el contubernio judeo-masónico que el franquismo teorizó, e incluso, tras la democracia, España ha sufrido sistemáticamente el desconocimiento historiográfico del valor masónico asociado al jardín, por lo que las restauraciones e intervenciones son habitualmente desafortunadas. A lo largo y ancho de la geografía del país, desde Galicia, Andalucía o Canarias, se pueden apreciar múltiples ejemplos que argumentan esta carencia sistemática de protección y que generan problemáticas no solo a la hora de historiar y revalorizar, sino de preservar especies y elementos decorativos eliminados para siempre del imaginario colectivo y del metalenguaje implícito en su origen.
De Rancière à Deleuze : politique et littérature
Authors: Detcheverry Thomas
Published: January 2024

Rancière reproche à Deleuze de ne pas parvenir à penser le rapport de l'écriture littéraire à la politique, et d'échouer à fonder une authentique politique de la littérature. Selon Rancière, c'est seulement en distinguant plusieurs régimes historiques d'identification de l'art (éthique, représentatif, esthétique) que l'on peut penser le sens et les conditions d'une politique de l'écriture. Par contraste, l'ambition d'une position deleuzo-guattarienne sur les rapports entre politique et littérature aujourd'hui consiste à tenter de réhabiliter, après Rancière, l'idée selon laquelle le sens politique de la littérature implique une distinction entre deux usages de la langue, deux expériences hétérogènes du langage : l'un ordinaire, communicatif et « majeur » ; l'autre créateur, esthétique et « mineur ». L'objectif de cette étude est de montrer que les textes de Deleuze et Guattari de 1980 sur l'épistémologie de la linguistique, et sur l'idée d'une nouvelle pragmatique de la langue inspirée de William Labov, apportent un éclairage rétrospectif sur la façon dont la notion de littérature mineure, introduite en 1975 dans le livre sur Kafka, inscrit la politique dans l'usage littéraire du langage, et fonde une authentique politique de la littérature —en un autre sens que chez Rancière.
Victimization of Queer Individual as Portrayed in Adam Silvera's More Happy Than Not Novel
Authors: Yunita Ira Alifia , Kuncara Singgih Daru , Ariani Setya
Published: January 2024

This research aims to analyze the formation of homosexual identity in an individual, the types of victimization and abuse towards queer people, as well as the effects of victimization. The researcher used Foucault’s queer theory as a main theory for this study. The data used in this research were paragraphs, sentences, dialogues and narrations. The novel entitled More Happy Than Not, which was written by Adam Silvera in 2015, was used as the source of data for this research. The results from this study showed that the character Aaron Soto went through a rather difficult progress of homosexual identity formation, which he went back and forth between identity confusion and identity assumption phases. Aaron experienced several kinds of victimization, which include physical abuse, verbal abuse, and victimization in family settings. The abuse caused Aaron to experience physical injury, self blame, as well as feelings of internalized homophobia. The homosexual identity formation, victimization and the effects of victimization are related in a sense that they work like a cycle, and the three of them worked as a cause and effect.
Kesantunan Berbahasa dalam Siaran Iklan RRI Samarinda: Kajian Pragmatik
Authors: Asraini Asraini , Wahyuni Ian , Nugroho Bayu Aji
Published: January 2024

Salah satu aspek penting dalam berinteraksi dengan mitra tutur ialah penggunaan kesantunan berbahasa, khususnya dalam siaran iklan radio sebagai media elektronik yang digunakan dalam memperoleh informasi. Penelitian ini bertujuan untuk mendeskripsikan bentuk prinsip kesantunan berbahasa dan jenis tindak tutur kesantunan berbahasa yang terdapat dalam siaran iklan RRI Samarinda ditinjau dari pragmatik. Penelitian ini merupakan jenis penelitian kepustakaan dengan pendekatan deskriptif kualitatif. Data pada penelitian ini berupa tuturan penyiar dalam siaran iklan RRI Samarinda. Adapun sumber data penelitian, yaitu siaran iklan RRI Samarinda. Waktu penelitian yang digunakan dari bulan Desember tahun 2020 sampai Juli tahun 2021. Teknik pengumpulan data menggunakan teknik simak, rekam, transkrip, dan catat. Teknik analisis data menggunakan analisis padan ekstralingual. Hasil penelitian menunjukkan bahwa bentuk prinsip kesantunan berbahasa dalam siaran iklan RRI Samarinda, terdiri dari pematuhan dan pelanggaran prinsip kesantunan. Bentuk pematuhan prinsip kesantunan yang ditemukan dominan dalam pematuhan maksim kebijaksanaan dan maksim permufakatan. Hal ini dikarenakan, siaran iklan RRI Samarinda berusaha untuk menginformasikan sesuatu kepada pendengar dan bermaksud agar pendengar menyetujui informasi yang disampaikan oleh penyiar. Sedangkan pelanggaran maksim yang ditemukan dominan dalam pelanggaran maksim penghargaan yang mengandung tuturan seperti mengkritik, menghina, dan merendahkan pihak lain. Kemudian, jenis tindak tutur kesantunan dalam siaran iklan RRI Samarinda, pada pematuhan maksim-maksim yang ditemukan ditandai dengan jenis tindak tutur representatif dengan maksud memberitahukan, menjelaskan, dan menyatakan. Sedangkan pelanggaran maksim yang ditemukan ditandai dengan jenis tindak tutur ekspresif dengan maksud mengkritik dan menghina.
Hierarki Kebutuhan Tokoh Utama dalam Novel Represi Karya Fakhrisina Amalia: Kajian Psikologi Sastra Abraham Maslow
Authors: Nurwahidah Anisa , Wahyuni Ian , Mubarok Ahmad
Published: January 2024

Penelitian ini berfokus pada analisis hierarki kebutuhan tokoh utama dalam novel Represi (2018). Hierarki kebutuhan merupakan susunan kebutuhan bertingkat yang tersusun berdasarkan kebutuhan terendah hingga tertinggi. Tujuan penelitian ini ialah untuk: (1) mendeskripsikan fakta cerita dalam novel Represi karya Fakhrisina Amalia; (2) mendeskripsikan hierarki kebutuhan tokoh utama dalam novel Represi karya Fakhrisina Amalia. Penelitian ini merupakan penelitian studi pustaka dengan pendekatan deskriptif kualitatif. Data yang digunakan ialah kata, frasa, kalimat, dan wacana yang terdapat dalam novel Represi, sumber datanya ialah novel Represi karya Fakhrisina Amalia. Teknik pengumpulan data yang digunakan ialah teknik baca dan catat serta teknik analisis data, yakni reduksi data, penyajian data, dan penarikan kesimpulan. Teori pendukung yang digunakan ialah teori fakta cerita Robert Stanton dan teori hierarki kebutuhan Abraham Maslow. Hasil dari penelitian ini, tokoh utama dalam novel Represi ialah Anna. Novel ini menggunakan alur campuran, latar tempat yang digunakan ialah Kota Yogyakarta. Berdasarkan hasil analisis hierarki kebutuhan pada tokoh utama, Anna memiliki lima kebutuhan manusia seperti dalam teori hierarki kebutuhan, yakni (1) kebutuhan fisiologis dipenuhi melalui makanan dan minuman yang dikonsumsi serta beristirahat yang cukup; (2) kebutuhan rasa aman melalui kepedulian orang tua dan sahabat-sahabatnya; (3) kebutuhan rasa cinta dan rasa memiliki dari Saka yang mencintainya; (4) kebutuhan harga diri dari pujian yang diberikan oleh Nabila saat sesi konsultasi serta; (5) kebutuhan aktualisasi diri dengan menerima masalah dan meyakini adanya pilihan hidup. Dengan terpenuhinya kelima hierarki kebutuhan tersebut maka Anna telah mencapai aktualisasi diri continued freshness of appreciation atau mensyukuri segala hal yang terjadi dalam hidupnya.
Women's Language Features of Jules Ostin in The Intern Film
Authors: Putri Nur Amalia Fhadila , Ariani Setya , Max Jonathan Irene Sartika Dewi
Published: January 2024

This research aims to identify the women’s language features of Jules Ostin utterances based on Lakoff’s theory and to identify language functions served by women’s language features of Jules Ostin based on Jakobson’s theory. This research was conducted by using descriptive qualitative research. From ten features of women’s language, the researcher found nine features used by Jules Ostin in The Intern film. They were lexical hedges or fillers, tag questions, rising intonations on declaratives, empty adjectives, precise color terms, intensifiers, super polite forms, avoidance of strong swear words, and emphatic stress. The first frequent of women’s language features that Jules Ostin used lexical hedges or fillers, and the second frequent of women’s language features that Jules used intensifiers. Meanwhile, hypercorrect grammar did not occur in this research because Jules used informal language in her utterances to shorten the gap between Jules and the others character. Then, there are language functions served by women’s language features by Jules Ostin’s utterance in The Intern film. They were expressive function, directive function, and metalinguistic function. Jules used expressive function to express her feelings such as, lack of confident, being unsure, and gratitude. Jules used directive function because it contains commands and requests. The purpose of Jules using the mentioned of metalinguistic function was to clarify about her ideas.
A needs assessment evaluation of information technology student mobile website design skills
Authors: Wuttikamonchai Oraboot , Pimdee Paitoon , Ployduangrat Jaruwan , Sukkamart Aukkapong
Published: January 2024

In this study, we present a comprehensive needs assessment (NA) aimed at identifying key factors that contribute to enhancing instructor skills in mobile website design (MWDS). In the realm of professional development, the significance of NAs for user experience (UX) designers has gained attention, with scholars emphasizing the importance of competency modeling to elucidate the intricate knowledge, skills, and abilities inherent in UX design. This perspective aligns with the essential nature of learning NAs for continuous professional development. Therefore, the objective of our investigation was to evaluate the current state of instructor MWDS and their real-world user experience through a sample of 41 individuals, including information technology (IT) instructors and IT entrepreneurs. Employing a simple random sampling method in August 2023, our study utilized descriptive statistics to analyze the data, revealing a moderate proficiency level (mean [M]=3.40). Interestingly, the highest rankings in our findings were attributed to planning mobile website design from a user experience perspective (M=3.81) and developing or creating a website for mobile devices user experience (M=3.81). These skills demonstrated consistent high perceived importance (M=4.78). Moreover, specific aspects of MWDS stood out in terms of significance, with developing or creating mobile websites’ user experience holding the top priority (M=4.87), followed closely by designing mobile websites’ user experience (M=4.79) and developing or prototyping mobile websites’ user experience (M=4.77). Our findings underscore the urgent need to prioritize the promotion of MWDS, particularly those focused on user experience. Using priority needs index modified (PNImodified) method, we identified that user research holds the highest priority (PNImodified=0.56), followed closely by mobile website design user experience (PNImodified=0.41), and defining website content for mobile devices user experience (PNImodified=0.40). This information provides valuable insights for educational institutions and industry stakeholders, guiding efforts to enhance instructor skills and align curricula with the evolving demands of mobile web design. In summary, our study sheds light on the current state of instructor MWDS, emphasizing the importance of user experience-related competencies. The identified priority needs offer valuable guidance for educational institutions and industry stakeholders, facilitating efforts to enhance instructor skills and align curricula with the dynamic requirements of mobile web design. Notably, our results align with the hypothesis testing, where paired sample t-test statistics found that both overall and individual aspects indicated a statistically significant preference for desired over actual outcomes at the .01 level.