bluuebunny/crossref_metadata_2025 huggingface dataset:
APPLICATION OF IFRS WITH DISCLOSURE OF FIXED ASSETS IN THE COMPANY'S FINANCIAL STATEMENTS
Authors: Rizky Nonon Dherian , Asad Sutrisna Wawan
Published: April 2024

Abstract.
The aim of this research is to analyze the implementation ofIFRS and its relationship with the comparison of disclosure of fixedassets or now called PPE (Property, Plant, and Equipment) in financialreports. The variable used in this research is the application of IFRSwhich focuses on the comparison of PPE disclosures. This research isbased on previous research conducted by Vergauwe and Gaeremynck(2013). The sample for this research is manufacturing companies listedon the Indonesia Stock Exchange (BEI) in 2019-2022. Data wascollected using a purposive sampling method, observations wereanalyzed. Hypothesis testing in this research uses regression analysisBased on the results of the regression test, the application of IFRS doesnot have a significant effect on the disclosure of fixed assets in financialstatements.Keywords: Implementation of IFRS, Disclosure of Fixed Assets,Financial Reports
AKUNTABILITAS WAKAF: TELAAH LITERATUR PADA DATABASE DIMENSIONS PERIODE 2014-2023
Authors: Setyorini Septyaningdiah
Published: April 2024

Akuntabilitas merupakan hal yang penting dalam pengelolaan harta wakaf. Akuntabilitas wakaf erat hubungannya dengan pengelolaan keuangan yang menunjukkan kredibilitas, kapabilitas nadzir hingga dapat memperoleh kepercayaan dari masyarakat. Semakin tinggi akuntabilitas lembaga maka semakin tinggi pula tingkat kepercayaan masyarakat. Penelitian ini mengkaji perkembangan akuntabilitas wakaf dalam 10 tahun terakhir. Penelitian ini menggunakan metode kualitatif dengan pendekatan kajian literatur dan analisis bibliometrik. Sumber data yang digunakan adalah database Dimensions. Hasil menunjukkan bahwa penelitian terkait akuntabilitas wakaf mengalami peningkatan terutama pada tahun 2022 (131 publikasi). Bidang pengkajian tersebar pada 17 bidang penelitian diantaranya bidang kajian filosofi dan keagamaan, bisnis manajemen dan humaniora. Sumber publikasi yang paling produktif dengan subjek penelitian akuntabilitas wakaf adalah ZISWAF Jurnal Zakat dan Wakaf (1), Jurnal Ekonomi Syariah Teori dan Terapan (2) dan Jurnal Tabarru Islamic Banking and Finance (3).
PERAN DEWAN PENGAWAS SYARIAH DALAM MENERAPKAN TATA KELOLA PERUSAHAAN YANG BAIK DI SEKTOR PERBANKAN SYARIAH DI INDONESIA
Authors: Wildan Ahmad , Shalauddin Yusuf
Published: April 2024

Artikel ini membicarakan peran utama Dewan Pengawas Syariah (DPS) dalam menerapkan tata kelola perusahaan yang baik di sektor perbankan syariah di Indonesia. DPS memiliki fungsi krusial dalam mengawasi ketaatan terhadap prinsip syariah dan mencegah risiko, baik dari segi keuangan maupun reputasi. Dengan merujuk pada berbagai peraturan dan literatur terkait, artikel ini mengevaluasi pentingnya peran DPS dalam memastikan penerapan Good Corporate Governance (GCG) di lembaga keuangan syariah. Selain itu, tulisan ini juga menyoroti keberartian DPS dalam memastikan pematuhan terhadap prinsip syariah, yang merupakan faktor krusial dalam keberhasilan dan kelangsungan perbankan syariah di Indonesia. Artikel ini dapat dijadikan referensi untuk memahami peran DPS dalam kerangka tata kelola perusahaan yang baik di sektor perbankan syariah dan juga sebagai dasar untuk penelitian lebih lanjut tentang implementasi GCG dan pengawasan syariah di lembaga keuangan syariah.
PENERAPAN KONSEP DASAR MATEMATIKA DALAM EKONOMI
Authors: Rizky Nonon Dherian , Rizqi Vini
Published: April 2024

Konsep-konsep dasar matematika dalam ekonomi merupakan materi penting pada pembelajaran matematika ekonomi. Penelitian ini bertujuan untuk mengkaji konsep-konsep dasar matematika dalam ekonomi sebagai penunjang dan referensi dalam aktifitas pembelajaran. Metode yang digunakan dalam penelitian menggunakan studi review literatur. Berdasarkan kajian yang dilakukakan ada enam pokok bahasan konsep-konsep dasar matematika dalam ekonomi yaitu : Hubungan fungsi permintaan dan penawaran dibangun berdasarkan ide matematis dengan melihat variabel berdasarkan konsep fungsi linier,  masalah permintaan dan penawaran.
INTELIGÊNCIA ARTIFICIAL, DIREITO E VIOLÊNCIA: UMA ABORDAGEM SISTÊMICA E DECOLONIAL
Authors: Santiago Guerra Filho Wiilis , Cantarini Paola
Published: April 2024

Com uma metodologia comparatista, filosófica e também empregando a teoria de sistemas sociais autopoiéticos especula-se sobre a possibilidade de artefatos dotados de inteligência artificial (IA) poderiam vir a adquirir capacidades novas, tornando-os um instrumento de avanço do que se qualifica como uma ciberescravização. Produz-se, assim, o risco da autoimunidade social, com o que devia nos defender nos atacando. Avança-se ainda conjectura sobre a emergência de uma opção a partir de visões de mundo do Sul Global, libertas da colonialidade.
Editorial : Introduction to the special issue on assessing children’s social emotional learning to guide improvement programs
Authors:   University of Florida, Anthony, Christopher J. , Grazzani Illaria ,   University of Milano-Bicocca, Elliott Stephen N. ,   Arizona State University, Cavioni Valeria ,   University of Foggia
Published: April 2024

Although the COVID-19 Pandemic began in 2020, it continues to exert a negative impact on the social, emotional, behavioral, and academic wellbeing of many children and youth across the globe (e.g., Bell et al., 2023; Panchal et al., 2023) and throughout Europe (European Education and Culture Executive Agency, 2022). To address these significant needs, researchers, educators, and policymakers have continued to stress the importance of developing instructional and intervention programs that target children’s social and emotional learning (SEL) and emotional behavior concerns (EBC). Many examples of such programs exist in countries throughout Europe (e.g., Cefai, et al., 2018). A particularly notable example is the Promoting Mental Health at Schools (PROMEHS) program (Cefai et al., 2022). Such developments are promising as children and youth continue to need enhanced supports and schools represent an excellent setting to provide it to them.
Examining the Measurement Invariance and Validity of the SSIS SEL Brief + Mental Health Scales – Student Version in Austria and Germany
Authors:   School of Special Education, School Psychology, and Early Childhood Studies, University of Florida, Anthony Christopher J. , Hassani, Sepideh ,   Center for Teacher Education, University of Vienna, Schwab Susanne ,   Center for Teacher Education, University of Vienna; Research Focus Area Optentia, North-West University, Vanderbijlpark, South Africa, Howe Abigail P. ,   School of Special Education, School Psychology, and Early Childhood Studies, University of Florida, Yost Michayla ,   School of Special Education, School Psychology, and Early Childhood Studies, University of Florida, Elliott Stephen N. ,   Sanford School of Social & Family Dynamics, Arizona State University, Löper Marwin ,   Institute of Educational Research, Paderborn University, Görel Gamze ,   Institute of Educational Research, Paderborn University, Hellmich Frank ,   Institute of Educational Research, Paderborn University
Published: April 2024

The SSIS SEL Brief + Mental Health Scales (SSIS SELb+MHS) are multi-informant assessments developed in the United States to assess the social and emotional learning (SEL) competencies and emotional behavior concerns (EBCs) of school-age youth. Although there are translations of the SEL items of the SSIS SELb+MHS available in other languages, a German translation has never been completed and validated, despite the growing need for SEL and mental health assessment in German-speaking countries. To address this need, this study’s primary purpose was the examination of a German translation of the assessment with a specific focus on measurement invariance and concurrent validity invariance testing with 821 3rd through 6th-grade students in Austria and Germany. Results indicated that the SELb+MHS items clustered into 2 SEL factors and 2 EBC factors. With regard to measurement invariance, the SELb+MHS functioned similarly across both Austria and Germany and full scalar invariance was achieved. Additionally, the overall pattern of concurrent validity relationships was as expected and similar across countries. Implications and future directions are discussed.
Primary school students’ perceptions of social support, school satisfaction and life satisfaction
Authors:   Faculty of Teacher Education, University of Zagreb, Croatia, Vidić Tomislava
Published: April 2024

Perceived life satisfaction during the period of childhood and adolescence can be considered a reliable measure of psychological and emotional growth of children and adolescents. The current study aimed to investigate age differences related to social support provided to students (by teachers, classmates, parents and close friends), and its relationship with school and life satisfaction. The study also examined the significance of social support in explaining students' school and life satisfaction. Data were collected from a sample comprising 390 primary school students in grades 3 - 8 in Croatia. The findings indicate that students perceive a lower level of support received from parents, teachers, classmates and close friends, and lower school and life satisfaction, as they age. Statistically significant differences were found in perceived teacher support and school and life satisfaction between younger and older students. Hierarchical regression analysis showed that age and support from teachers and classmates are significant predictors of school satisfaction. The most significant predictors of students' life satisfaction are support from parents and classmates, and school satisfaction. Finally, the implications of the findings and guidelines for future research are discussed.
Assessing teachers' social and emotional competence : the validation of SECTRS in Italy, Latvia, and Portugal
Authors:   University of Milano-Bicocca, Department of Human Sciences for Education ‘Riccardo Massa’, Italy, Grazzani Ilaria , Martinsone Baiba ,   University of Latvia, Department of Psychology, Latvia, Simoes Celeste ,   Universidade de Lisboa, Faculdade de Motricidade Humana, Portugal, Cavioni Valeria ,   University of Foggia, Department of Social Sciences, Italy, Conte Elisabetta ,   University of Milano-Bicocca, Department of Human Sciences for Education ‘Riccardo Massa’, Italy, Ornaghi Veronica ,   University of Milano-Bicocca, Department of Human Sciences for Education ‘Riccardo Massa’, Italy, Pepe Alessandro ,   University of Milano-Bicocca, Department of Human Sciences for Education ‘Riccardo Massa’, Italy
Published: April 2024

Despite growing interest in evaluating the social and emotional learning of students and the development of standardized assessment tools for this purpose, there remains a dearth of validated instruments for evaluating teachers’ social and emotional skills. We set out to address this knowledge gap by investigating the psychometric characteristics of the Social-Emotional Competence Teacher Rating Scale (SECTRS) questionnaire, an instrument originally developed and validated in North America. Participants were 572 teachers from Italy (n=324), Latvia (n=139), and Portugal (n=109) ranging from 40 to 59 years of age. We performed confirmatory factor analysis procedures to validate a four-factor model measuring Teacher-student relationships, Emotion regulation, Social awareness, and Interpersonal relationships. The data supported this factorial structure, with a total of 14 items included in the final model. The outcomes of a multi-group comparison indicated that the model exhibited partial invariance, up to and including metric invariance, across the three cultural settings. We discuss these findings in relation to selecting appropriate instruments for assessing the social and emotional skills of teachers in different cultural contexts.
An Updated Review on Rat Genetics and Genomics: Understanding Complex Traits and Diseases
Authors: Babu Aaravula Hemanth , Sai Akula Ruchitha , Bandhavi K Baktha , Jyothsna Mopuri , Snehitha Buddadasari , Reddy K Somasekhar , Pasala Praveen Kumar
Published: April 2024

The study of the genetics and genomics of rats is essential to understanding the intricate mechanisms behind characteristics and illnesses. Rats are used by scientists to investigate a wide range of biological processes, including how the brain develops, how the immune system responds, and what goes wrong in diseases like cancer and metabolic disorders. Rats and humans are similar in physiology and genetics. This article provides a comprehensive analysis of the many advantages and applications of rat models in biomedical science, highlighting their significance in genetic and genomic research. Rat models are indispensable in research because of their many benefits. Numerous similarities between them and people make it simpler to research illnesses and test possible cures. Rats may be used to efficiently set up studies and obtain results rapidly because they breed quickly and have big litters. Furthermore, altering their DNA is not too difficult, which aids in the understanding of how genes affect complicated features and illnesses.
Rat models have been essential in the past for achieving significant breakthroughs in biomedical research. They have contributed to medical advancements by helping to elucidate fundamental biological concepts and expanding our understanding of human illnesses. Researchers may go even farther into rat genetics with the use of cutting-edge technologies like single-cell sequencing and gene editing, which will disclose more about how genes function and impact health. Rat models are quite promising, but it's important to use them responsibly. Rats must be treated humanely and research must be conducted responsibly, thus researchers must abide by tight guidelines. Issues such as genetic background variations and environmental influences must be carefully taken into account to guarantee repeatability and accuracy of research findings. In conclusion, studies on the genetics and genomics of rats offer important new perspectives on intricate biological systems and hold enormous promise for advancing our knowledge of human health and illness. We can advance farther and improve society as a whole if we keep funding this area and use technology sensibly.
Sin derecho a la academia. La purificación sexual de las aulas cubanas
Authors: Angel Baquero Sergio , Ruíz Urquiola Omara , Gallego José Raúl , Aguiló Alenmichel , Fernández Leonardo , Castellanos Dimas , Gómez David , Rodríguez Catalina , Herrera Maria Camila
Published: April 2024

El equipo del Observatorio de Libertad Académica presenta su trigésimo octavo informe titulado “Sin derecho a la academia. La purificación sexual de las aulas cubanas”, correspondiente al mes de febrero de 2024. Con estos expedientes se da comienzo al registro y documentación de casos relacionados con la política homofóbica que ha distinguido al sistema educacional cubano, más inclusivo en apariencias de cara a la opinión pública internacional, pero profundamente lastrado por las concepciones discriminatorias ponderadas desde los primeros años del período revolucionario.
2023 Australian guideline for assessing and managing cardiovascular disease risk
Authors: Nelson Mark R , Banks Emily , Brown Alex , Chow Clara K , Peiris David P , Stocks Nigel P , Davies AO Rebecca , Raffoul Natalie , Kalman Lisa , Bradburn Emily , Jennings Garry
Published: April 2024

Introduction

The 2023 Australian guideline for assessing and managing cardiovascular disease risk provides updated evidence‐based recommendations for the clinical assessment and management of cardiovascular disease (CVD) risk for primary prevention. It includes the new Australian CVD risk calculator (Aus CVD Risk Calculator), based on an equation developed from a large New Zealand cohort study, customised and recalibrated for the Australian population. The new guideline replaces the 2012 guideline that recommended CVD risk assessment using the Framingham risk equation.

Main recommendations

The new guideline recommends CVD risk assessment in people without known CVD: all people aged 45–79 years, people with diabetes from 35 years, and First Nations people from 30 years. The new Aus CVD Risk Calculator should be used to estimate and categorise CVD risk into low (< 5% risk over five years), intermediate (5% to < 10% risk over five years) or high risk (≥ 10% over five years). The following reclassification factors may be applied to recategorise calculated risk to improve accuracy of risk prediction, particularly in individuals close to a risk threshold: Indigenous status/ethnicity, estimated glomerular filtration rate, urine albumin to creatinine ratio measurements, severe mental illness, coronary artery calcium score and family history of premature CVD.

A variety of communication formats is available to communicate CVD risk to help enable shared decision making. Healthy lifestyle modification, including smoking cessation, nutrition, physical activity and limiting alcohol, is encouraged for all individuals. Blood pressure‐lowering and lipid‐modifying pharmacotherapies should be prescribed for high risk and considered for intermediate risk individuals, unless contraindicated or clinically inappropriate.

Reassessment of CVD risk should be considered within five years for individuals at low risk and within two years for those with intermediate risk. Reassessment of CVD risk is not recommended for individuals at high risk.

Changes in assessment and management as a result of the guideline

The updated guideline recommends assessment over a broader age range and uses the Aus CVD Risk Calculator, which replaces the previous Framingham‐based equation. It incorporates new variables: social disadvantage, diabetes‐specific risk markers, diagnosis of atrial fibrillation and use of blood pressure‐lowering and lipid‐modifying therapies. Reclassification factors are also a new addition.

Updated risk categories and thresholds are based on the new Aus CVD Risk Calculator. The proportion of the population in the high risk category (≥ 10% over five years) is likely to be broadly comparable to more than 15% risk from the Framingham‐based equation.

The full guideline and Aus CVD Risk Calculator can be accessed at www.cvdcheck.org.au.
فتاوى التّجنيس بين الشّيخ الطاهر بن عاشور وابن باديس
Authors: حسين بشير بويجرة
Published: April 2024

أحدثت التّقلبات العديدة الّتي يشهدها العالم العربيّ على عدّة مستويات، سواء اقتصادية أو اجتماعية أو علميّة وغيرها إلى هجرة كثير من الأدمغة والأفراد لدول غربيّة، فيضطرون لكسب جنسية البلد المُقيم فيه ضمانا لحقوقهم وواجباتهم.

ولذا، نروم في هذا المقال المقتضب إلى بيان مفهوم مصطلح التّجنيس،مع تتبّع حكم كلّ من الشّيخ"الطاهر بن  عاشور"وتلميذه العلّامة"عبد الحميد بن باديس".
مقاربات في تفسير النهضة الحسينية (دراسة في بعض الأصول والمباني الفكرية العامة لها)
Authors: الموسوي م.د. إبراهيم جاسم كاظم
Published: April 2024

موضوع هذه الدراسة تسليط الضوء على الأصول والمباني العامة الكلامية والتاريخية في قراءة فلسفة الحركة الحسينية، وغاياتها المباشرة؛ وهو موضوع تعددت واختلفت فيه اراء الباحثين، الى مقاربات عدة، تصل الى ما يقارب اثنتي عشرة مقاربة او أكثر.

مقاربات القضية الحسينية تتنوع بين روى مختلفة جدا، بين رؤية تعتمد نفي مفهوم الثورة عنها، وانما هي نهضة للدفاع عن النفس، وبين رؤية تفسرها انها ثورة لغرض تغيير نظام الحكم السياسي، او مقاربة الثورة من اجل الشهادة السياسية، وبين مقاربة تحصرها ضمن التكليف الإلهي الخاص، الذي لا يصلح للاقتداء به، وغير ذلك من مقاربات مهمة أخرى.

 اهمية هذه الدراسة عموما، تتضح في اهمية فهم الحركة الحسينية واهدافها، وذلك للتأثير الكبير الذي تركته على الفكر المذهبي والديني، و مجمل الاوضاع السياسية والدينية للمجتمع الإسلامي، وضرورة الوقوف عند بعض المقدمات المؤثرة في فهمها.

والنتيجة التي توصلنا لها، ان النهضة الحسينية لابد تصنف ضمن المقولات النظرية لا البديهية، كما ان أسباب تعدد المقاربات فيها ترجع الى أسباب كثيرة منها النصوص المروية بين التاريخية منها والمتأخرة، وبعض المباني الكلامية، مثل قضية الايمان بالغيب وغيره. وهي (الأسباب) مما يتطلب ضرورة إعادة قراءتها قراءة نقدية وتاريخية.

المنهج في الدراسة هو المنهج التاريخي، مع تتبع أقدم النصوص التاريخية، والمشتركة بين المؤرخين، مع المنهج العقلي التحليلي، والمنهج النقدي.
الايات الناسخة والمنسوخة عند ابن شهر اشوب
Authors: جبار علي حسين  , سيد محمد علي فهيمي
Published: April 2024

هدفت دراستنا الموسومة بـــ الآيات الناسخة والمنسوخة عند شهر اشوب المازندراني ، والتي من خلالها تعرفنا على امكان الناسخ والمنسوخ في القران الكريم والسنة النبوية واقسامها واهميتها حيث ان بيان موضوع الدراسة شمل قضية الناسخ والمنسوخ في القرآن الكريم أهمية كبيرة من بين مظاهر محتوى النصّ المبارك، لعلاقتها الوثيقة بالتشريع الإسلامي، وإبعاد محاولات الطعن بالقرآن الكريم، ونسبة التحريف إليه زيادة أو نقصًا أو تناقضًا بين آياته وسوره ومعانيه، لذلك حرص العلماء كثيرًا على دراسته والاهتمام به  كما هو الحال عند بن شهراشوب المازندراني مسألة النسخ لها علاقة بأمور التشريع الإسلامي , وان هدف الدراسة هو محاولة الباحث تسليط الضوء على رأي العلامة بن شهراشوب حول مفهوم الناسخ والمنسوخ واقسامه فضلا على تحليل هذه الايات الكريمة, حيث يثار تساؤل الدراسة في  كيف يتم تحليل الايات الناسخة والمنسوخة عند ابن شهر اشوب ؟ اذ ان  دراسة مفصلة حول علاقة الناسخ والمنسوخ بالتشريع الإسلامي كما يراها ابن شهراشوب ويعتبر  النسخ  هو رفع امر ثابت في الشريعة الإسلامية بارتفاع امده وزمانه سواء كان ذلك الامر المرتفع من الاحكام التكليفية او الوضعية سواء كان من المناصب الإلهية او من غيرها من الأمور التي ترجع الى الله جل جلاله , وتوصلت الدراسة الى جملة من النتائج والتوصيات التي تمثلت بالاتي  عرفوا علماء اللغة قد استقر رأيهم في معنى النسخ بأنه الازالة ، أو الإثبات ، أو هو الأمرين معاً ، فإن ذلك يجري على التكوين كما يجري في التشريع و وصف سبحانه كتابه العزيز بالإحكام .
The Effect of Service Quality, Brand Image, and Customer Satisfaction on Customer Loyalty on the Traveloka Application
Authors: Bimantaka Reynaldo , Muthohar Muchsin
Published: April 2024

Customer loyalty is a form of positive relationship that comes from the quality of service and the brand image of the manufacturer to give rise to consumer satisfaction. This study aims to identify the effect of service quality, brand image, and customer satisfaction on customer loyalty at Traveloka. This study used a non-probability convenience sampling technique in sampling. Primary data collected in this study amounted to 250 respondents. The statistical analysis technique used in this study is Structural Equation Modelling (SEM) with SmartPLS version 3.2.9 software. The results of the data analysis show that service quality has a positive and significant influence on brand image, customer satisfaction, and customer loyalty. Brand image has a positive and significant influence on customer satisfaction and loyalty, as well as customer satisfaction which has a positive and significant influence on customer loyalty.
The Influence of Fundamental and Macroeconomic Analysis on Stock Price
Authors: Jafar Adindah Novihartina
Published: April 2024

Investments that provide quite promising returns are stock investments. To see whether stocks can be profitable or not, simply investors often look in terms of changes in stock prices. The purpose of this study is to analyze the effect of fundamental and macroeconomic analysis on stock prices. Fundamental analysis is measured by return on assets (ROA), current ratio (CR), and debt to equity ratio (DER), while macroeconomic analysis is measured by inflation and interest rates. The data used in this study is secondary data in the form of company financial reports indexed by LQ45 for the 2018-2022 period. This study uses multiple linear regression analysis. The results showed that from the fundamental factors, the ROA variable had a positive and significant effect on the stock price of the LQ45 index. Meanwhile, the CR and DER variables don't affect the stock price of the LQ45 index. From macroeconomic factors, namely inflation and interest rates, they don't affect the stock price of the LQ45 index. Simultaneously the variables ROA, CR, DER, Inflation, and Interest Rates don't affect the stock price of the LQ45 index.
The Effect of eWOM and Price on Brand Image and Consumer Buying Interest of Somethinc in E-Commerce
Authors: Jihan Enrikha Jihan Shalsabila , Albari
Published: April 2024

This study aims to explain the influence of eWOM and price on brand image and purchase intention of Somethinc products in e-commerce. The research method used in this study is a quantitative approach through online questionnaire distribution, obtaining 220 respondents. The number of respondents was obtained using convenience sampling techniques based on specific criteria. The data analysis was conducted using PLS-SEM. The results of this study indicate that eWOM and price variables have a positive and significant influence on brand image, and the variables eWOM, price, and brand image also have a positive and significant influence on purchase intention. This research can contribute to the literature on purchase intention by considering the variables of eWOM, price, and brand image. For companies, the findings can be taken into consideration to strengthen relationships with consumers through e-commerce.
The Effectiveness of Pricing Strategy on Purchasing Decisions for Bookkeeping and Chasiers Paccounting Applications by Panemu
Authors: Wayan I Wayan Langit Baliage , Albari
Published: April 2024

This research was conducted to determine whether there is an effectiveness of pricing strategy on purchasing decisions for bookkeeping applications and cashier PAccounting by PT Panemu Solusi Industri. This study used a descriptive qualitative approach with direct observation methods and interviews by companies. The conclusion in this study is that companies apply several different Paccounting pricing strategies, including discount pricing strategies, freemium pricing strategies, premium pricing strategies, and psychological pricing strategies. Each strategy used has a different purpose, where the discount pricing strategy is expected to make consumers choose the highest price package, then the freemium pricing strategy focuses on attracting potential users with a trial period at no cost, while the premium pricing strategy offers consumers with a full-featured application, and the psychological pricing strategy aims to make potential customers think that the product is not expensive. The results showed that the four strategies had a positive impact on consumer interest seen from the increase in sales for 3 years.
The Influence of Financial Literacy on the Consumptive Behavior of Students in the Management Study Program, Faculty of Business and Economics, Islamic University of Indonesia
Authors: Salsabila Sherina Arin , Mulyati Sri
Published: April 2024

This research aims to determine the effect of financial literacy on consumptive behavior in students of the Management Study Program, Faculty of Business and Economics, Islamic University of Indonesia. The sampling technique used was probability sampling with the criteria being students of the Management Study Program at the Islamic University of Indonesia who had taken financial management courses so that a sample of 180 respondents was obtained. This research is quantitative research and uses primary data obtained directly from respondents through questionnaires and processed using the multiple linear regression analysis method. The results of this research indicate that there is a significant negative influence on investment and risk management variables on consumptive behavior. Meanwhile, there is no significant influence on the variables of basic personal financial knowledge and savings on consumptive behavior.
Pelatihan Pembuatan Alat Peraga Motor Listrik Dan Pembangkit Listrik Tenaga Surya Sederhana Kepada Siswa Di SMA Yadika 9 Bekasi
Authors: Taat Guswantoro  , Faradiba Faradiba  , Nya Daniaty  , Manogari Sianturi  , Septina Severina Lumbantobing  , Ngia Masta  , Jei Tipoani Sinaga  , Yufran Meliando Olla  , Yonas Firdinal Silaban  , Piter Honirius Naitaunus  , Bintang R. Simbolon  , Erni Murniarti
Published: April 2024

Props play an important role in learning because they can increase student understanding and involvement. The Physics Education Study Program FKIP UKI has the specialty of making teaching aids from simple materials, so that the Tri Dharma of Higher Education activities are adapted to the development of teaching aids. Responding to the school's request, the Physics Education Study Program FKIP UKI held training in making electric motor props and simple solar power plants for students at SMA Yadika 9 Bekasi. This training carried out a demonstration of making props followed by direct practice by a group of students. Student responses, measured through questionnaires, showed positive perceptions of the material (79.54%), effectiveness of instructor (81.02%), and overall satisfaction (79.78%). Suggestions for future training include diversifying materials, using props that are relevant to technology, and holding interclass competitions in making props.
Linguagem para Aquisição de Dados Programada por Fluxo de Atividade
Authors: Santos Vinicius Melchior Libório , Pereira Emerson Marcos , Freitas Carlos Alberto Oliveira de
Published: April 2024

Atualmente, o mundo vem se tornando cada vez mais digital, computadores e sistemas estão mais presentes em todos os setores, com este advento tecnológico, profissionais de diversas áreas necessitam ter algum conhecimento de TI para o manuseio de programas, Sistemas Operacionais, que pertencem ao estudo da computação, visando esse cenário o intuito desta pesquisa é poder tornar o uso de linguagens de programação aplicadas a instrumentos com diversos objetivos funcionais, onde terão de ser manuseadas e utilizadas por alguém que não tem o conhecimento necessário, mas que saberá interagir com o sistema com mais facilidade e êxito na resolução de problemas. O projeto consiste em uma linguagem com semântica simplificada para facilitar sua utilização por leigos em programação, funcionará para a obtenção de diversos tipos de dados físicos, como distância, temperatura, de forma que o esclarecimento da execução de suas atividades proporcionando um fácil entendimento do funcionamento da linguagem.
Classificação do Nível de Rugosidade usando Sensor Inercial para Robôs Terrestres em Ambientes Externos
Authors: Oliveira Juan Miguel de Assis , Oliveira Felipe Gomes de
Published: April 2024

Este artigo propõe uma técnica de classificação do nível de rugosidade de robôs terrestres usando sensores inerciais, durante sua navegação em ambientes externos. Para isso, é proposta uma abordagem baseada em uma Rede Neural Convolucional (CNN) para classificar o nível de terrenos irregulares no deslocamento de robôs com rodas. A metodologia proposta consiste em duas etapas principais: i) Representação de medidas inerciais; e ii) Classificação do nível de rugosidade. Para validar a abordagem proposta, experimentos simulados e reais foram realizados, alcançando resultados precisos e confiáveis, mesmo em diferentes circunstâncias de superfície. Nos experimentos simulados e reais, a abordagem proposta obteve, respectivamente, precisão superior a 96,0% e 88,0%.
The Transatlantic Agreement
Authors: Goergmaier Melanie
Published: April 2024

Due to globalization, new economic powers are developing in Asia and Latin America creating potential risk of displacement of the United States and Europe in the global competition. Given this shift of global power, what role will the United States and the European Union play in facilitating cooperation in this new global environment? A Transatlantic Trade and Investment Partnership Agreement between the U.S. and the EU would create new opportunities for both sides of the Atlantic Ocean. This book assesses the reasons for TTIP’s failure and provides recommendations as well as solutions for moving forward with the Transatlantic trade agreement negotiations.
Kausalität im Klimaschutz
Authors: Fischer Elisabeth Viktoria
Published: April 2024

Climate protection with climate change litigation: Horizontal climate lawsuits have become an integral part of the German litigation landscape. The central problem of these actions is the attribution of climate impacts to individual emitters who – from a global perspective – have only contributed to climate change to a small extend. In addition to a categorization of horizontal climate claims, the author demonstrates the difficulties of civil law in capturing the effects of climate change. The focus oft he study ist he differentiation of causality and attribution for climate liability la wand the presentation oft he various criteria that are relevant fort he attribution of climate impacts. The work is rounded off with a proposal for a legislative solution to the issue.
Ökonomik vor Gericht
Authors: Kruse Johannes
Published: April 2024

Economic issues play a central role in many areas of law. All too often, however, judges cannot be convinced by economic evidence. Using the example of administrative court proceedings in antitrust law, this study examines the reasons for this failure and outlines ways to present economic evidence successfully. The focus here is on filter theory as the first comprehensive approach to describing and explaining judicial fact-finding.
Politikfinanzierung als Verfassungsproblem
Authors: Huber Katharina
Published: April 2024

Using the example of state party financing, the financing of parliamentary groups, the employees of members of the Bundestag and political foundations, the study shows that state political financing suffers from structural constitutional deficits. Not only does the increasing level of funding raise concerns, but there are also indications that the constitutionally required limits on state party funding are unable to take effect, as the parties receive state funds via other pillars of political funding. As a result, the political financing system as a whole appears to be at risk of suffering a structural implementation deficit.
Machine Learning-Based Active Layer Thickness Estimation Over Permafrost Landscapes by Upscaling Airborne Remote Sensing Measurements with Cloud-Computing Geotechnologies
Authors: A. Merchant Michael , McBlane Lindsay
Published: April 2024

Earth observation (EO) plays a pivotal role in understanding our planet’s rapidly changing environment. Recently, geospatial technologies used to analyse EO data have made remarkable progress, in particular from innovations in Artificial Intelligence (AI) and scalable cloud-computing resources. This chapter presents a brief overview of these developments, with a focus on geospatial “big data.” A case study is presented where Google Earth Engine (GEE) was used to upscale airborne active layer thickness (ALT) measurements over an extensive permafrost region. GEE’s machine learning (ML) capabilities were leveraged for upscaling measurements to several multi-source satellite EO datasets. Novel Explainable Artificial Intelligence (XAI) techniques were also used for model feature selection and interpretation. The optimized ML model achieved an R2 of 0.476, although performance varied by ecosystem. This chapter highlights the capabilities of new RS sensors and geospatial technologies for better understanding permafrost environments, which is important in the face of climate change.
Perspective Chapter: Representation and Subversion of Norse Mythology in Popular Culture
Authors: Rebecca Dennis Abigail
Published: April 2024

The aim of this chapter is to delve into theories of cultural ideologies, laying focus on the sub-genre known as Popular Culture and its foundations. Culture and society, as we know it, are interlaced with each other, and they act as major influences in the creation and modelling of identities in world societies. Through the decades, cultures have progressed and adapted to suit more contemporary cultures. Hence, the emergence of Popular Culture. This chapter will analyse the use of mythology and its representation in popular culture and its influences on human ideologies and the shaping of cultures. This chapter will not only study the correlation between myths and popular culture in general but will focus specifically on Norse mythologies and their vast emergence into the world of popular culture, especially in the literary field of comics and graphic novels. It will analyse the contemporary use of and representation of Norse mythology through the lens of popular culture to find its place in present-day society by showcasing the subversion and representation of ancient myths into fiction. These fictions are not meant solely for entertainment purposes but also aspire to instruct and educate contemporary society on cultures and traditions of the past using popular fiction outlets such as comic books and graphic novels.
The Relationship of Risk Factors with Preterm Labor at Ummi Bogor Hospital in 2022
Authors: Noor Inayati Inna , Ineu Martini Ade
Published: April 2024

Preterm labor causes abnormalities in the baby and perinatal death. The exact cause of preterm labor is not yet known, but maternal and pregnancy risk factors can cause it. This study analyzes the relationship between risk factors and preterm labor at Ummi Bogor Hospital Bogor in 2022. The research method uses an observational analytical design of retrospective case-control design. The population is all mothers at Ummi Bogor Hospital Bogor who gave birth prematurely in 2022, as many as 213 people. Bivariate analysis technique using chi-square test. Respondent characteristics were 64.8% of mothers aged 20-30 years, 60% multipara, 86.9% with singleton pregnancies, 82.2% with HAP, 71.4% with KPD, 75.5% with PEB, and 97.7% with fetal distress. The results of bivariate analysis used che square test of age p values (p = 0.846), p parity (p = 0.161), p game (0.118), p HAP (p = 0.354, p KPD (p = 0.861), p PEB (p = 0.404) and p Fetal distress (p = 0.252).  In conclusion, there is no relationship between age, parity, gameli, HAP, KPD, PEB, and fetal stress factors for preterm labor at Ummi Bogor Hospital Bogor in 2022.
Benchmarking Policy Goals and Actions for Healthy Food Environments in Benin to Prevent Malnutrition
Authors: SANTOS Reynald , SOSSA JEROME Charles , AZANDJEME Colette , METONNOU Clémence , MANGA Julien Soliba , VANDEVIJVERE Stefanie , MOUBARAC Jean-claude , DIOUF Adama
Published: April 2024

Background and aim: Lifestyle and dietary shifts contribute to widespread or specific micronutrient deficiencies, leading to health issues such as obesity, hypertension, diabetes, cardiovascular diseases, and certain cancers. These problems are linked to unhealthy food environments, yet little is known about Benin policy responses. This study aims to assess how different aspects of the food environment are addressed in Benin's policy documents and their alignment with international best practices. Methods: The study analyzed intentions and actions to ensure a healthy food environment in Benin using various policy documents, including laws, decrees, sectoral policies, strategic and operational plans, regulations, directives, action plans, and program/project documents. It followed the Food-EPI tool (Healthy Food Environment Policy Index) of the INFORMAS network (International Network for Food and Obesity/NCDs, Research, Monitoring and Action Support) focusing on the “Policy and Infrastructure Support” components, with steps like contextual analysis, document collection, and evidence extraction. Results: Of the 98 documents collected, 61 were analyzed and classified into frameworks: 54.09% in the policy framework, 29.50% in the strategic framework, and 16.39% in the operational framework. While nine food environment domains were addressed to some extent, disparities with international best practices were noted, especially in food composition, labeling, pricing, governance, and funding/resources. Evidence gaps were identified in retail food sales, food trade and investments, and health integration in policies. Conclusions: The study reveals diverse approaches and gaps in Benin policies for healthy food environments. Despite progress in some areas, like leadership and monitoring, others, including food composition and governance, need more attention.
فضاء كورونا في ثلاث روايات عربية
Authors: م.د. وسن عبد السادة جودة
Published: April 2024

إنّ وباء كورونا(كوفيد 19) شكَّل ظاهرة مؤثرة في المجتمع الإنساني عامة، صوّرها الأدب ولاسيما الرواية التي تنهل من المجتمع، وتتفاعل مع قضاياه ومشكلاته في الأزمات الإنسانية خاصة. كما حدث في انتشار وباء كورونا الذي أصاب حياة الأفراد، وحصد كثيرًا من الأرواح والضحايا، وأصاب الحياة بجميع صورها إنسانيا وصحيا واقتصاديا واجتماعيا وسياسيا. وجاءت دراسة البحث (فضاء كورونا في ثلاث روايات عربية) للوقوف على حجم معاناة الإنسان من هذا الوباء، الذي سيطر على الفضاء وفرض سلطته على الأماكن حتى حوّل جسد الإنسان إلى مسكن يعيش فيه، ويتكاثر ويصارع الإنسان على الحياة. وتحقق فضاء كورونا من خلال ثلاثة أنواع: فضاء الجسد، والفضاء الجغرافي، وفضاء التواصل الاجتماعي، بالاعتماد على دراسة الروايات( كورونا في سوق البغاء) للكاتبة فكرية أحمد، و( الغروب الأخير) للكاتبة رانيا الخليلي، و( لا أتنفس) للكاتبة زهور كرام. وقد ظهر فضاء الجسد، والفضاء الجغرافي الصريح في الروايتين الأولى، والثانية بخلاف رواية (لا أتنفس) التي سيطر فيها فضاء التواصل الاجتماعي، وغاب التعيين المكاني موافقة بذلك أجواء الفضاء الافتراضي المفتوح والمشاع. وتحقق الجانب النفسي (الألفة/ الكره) تجاه الأماكن الافتراضية في فضاء التواصل الاجتماعي حسب توافق الشخصيات مع المحيط، والموجودين المنتمين إلى فضاء هذه الصفحات الافتراضية الاجتماعية، وغالبا ما يوصف فضاء التواصل الاجتماعي بمحددات الأماكن الواقعية ليسهل إدراكه وتمثله في وعي الشخصية والقارئ.
Analysis of the Effectiveness of the Use of Tafsir in Islamic Religious Education on the Achievement of Character Education of Junior High School Students in Central Java
Authors: Mokodenseho Sabil , Mokoagow Hestina , Pobela Putri Revadila , Kobandaha Cindra Patricia , Sabir Ranti
Published: April 2024

This qualitative research delves into the effectiveness of incorporating Tafsir (interpretation and explanation of the Quranic text) into Islamic Religious Education (IRE) classes to enhance character education among junior high school students in Central Java. Through in-depth interviews and focus group discussions, the study investigates students' perceptions, teachers' experiences, challenges, and opportunities associated with Tafsir integration. Findings reveal positive attitudes among students towards Tafsir-based education, highlighting its relevance to personal and social life, enhancement of moral awareness, and promotion of critical thinking. Teachers recognize the benefits of Tafsir in deepening students' understanding of Islamic teachings but face challenges such as limited instructional time and pedagogical constraints. However, opportunities for collaboration, curriculum enhancement, and community engagement emerge, suggesting pathways for optimizing the effectiveness of Tafsir-based education. Overall, the research contributes insights into the potential of Tafsir integration in fostering character education and ethical development among junior high school students in Central Java.
Planning A Fruit Shop Business Development Strategy "Nu Mesari Buah" Using SWOT Analysis and QSPM (Quantitative Strategic Planning Matrix) Method
Authors: Utari Ni Komang Mela Tri , Naufallina Dita , Suryanto Bambang , Mayasari Ella
Published: April 2024

This study employs SWOT analysis and QSPM method to develop a business strategy for "Nu Mesari Buah" fruit shop, focusing on internal and external factors affecting its competitiveness. Through qualitative analysis, including interviews, strengths like strategic location and fresh stock, weaknesses such as price fluctuations, opportunities such as increased demand, and threats like competition were identified. Quantitative evaluations using IFE and EFE matrices revealed stronger internal advantages and opportunities, indicating a favorable position for strategic planning. The IE matrix placed the shop in the Hold quadrant, suggesting market and product development strategies. QSPM prioritized strategies, with increasing goods availability before holidays ranked highest. This aims to meet rising demand by collaborating with local suppliers. Overall, the research offers insights for strategic planning in "Nu Mesari Buah" and similar businesses, albeit requiring gradual monitoring and evaluation for practical implementation, considering environmental and market dynamics.
Analysis of the Effect of Digitalization on the Profitability of Telecommunication Companies in Indonesia
Authors: Judijanto Loso , Wahyudi Raymond , Surya Rahadiyan
Published: April 2024

This research investigates the relationship between digitalization components and the profitability of telecommunication companies in Indonesia through quantitative analysis employing survey methods. In the rapidly evolving landscape of the telecommunication industry, digitalization plays a pivotal role in shaping operational strategies and driving financial performance. The study employs a structured questionnaire administered to key stakeholders within Indonesian telecommunication firms, with statistical analysis techniques, including Structural Equation Modeling with Partial Least Squares (SEM-PLS), used to analyze the data. The findings reveal significant positive relationships between digitalization components—network infrastructure, digital services, customer experience, and operational efficiency—and profitability indicators. These results underscore the strategic importance of digital transformation initiatives in enhancing the profitability of telecommunication companies in Indonesia, providing valuable insights for industry practitioners, policymakers, and researchers.
Analysis of Fruit Consumer Satisfaction in an Online Purchasing System Using an E-commerce Platform: A Naive Bayes Approach
Authors: Sari Ayu Kumala , Anggrasari Herdiana , Setiyani Rahmawati
Published: April 2024

E-commerce platforms have now developed into fresh agricultural products, one of which is fruit. Purchasing online means customers cannot choose their own products like in offline stores. Therefore, the aim of this research is to identify the attributes that consumers often talk about and analyze consumer satisfaction with fruit on e-commerce platforms. Data analysis in this research was carried out using descriptive statistical methods and the Naïve Bayes approach. Data was taken from the Tokopedia platform with a total of 316 reviews using random sampling. The research results show that the attributes most frequently reviewed by consumers are service attributes (49%) and product attributes (44%), while the price attribute is reviewed the least (7%). Attributes related to product, price and service were assessed as having negative performance overall because nine of the twelve attributes analyzed indicated consumer dissatisfaction. Seller reviews are very important for business continuity so that sellers can improve their services and pay more attention to product quality so that the reviews appear positive. Research using the naive Bayes approach to determine customer satisfaction sentiment towards fruit products has not been widely carried out so the results of this research can complement previous studies.
Metaverse Strategy And Planning At The National Gallery
Authors: Nugraha Rizki Nurul , Yuni Purwati Anisa Sesar
Published: April 2024

This research examines the strategy and planning of metaverse in the National Gallery. The purpose of this research is to find out and learn the right strategy and planning in tourism, especially at the National Gallery tourist attraction. The research method used is the literature study method by collecting library data, reading and recording, and processing research materials. The results show that regarding the strategy of Augmented Reality (AR) and Virtual Reality (VR) technology that will be carried in the development of Metaverse and analysis of the use of information media, it can be summarized and concluded that Metaverse has considerable potential and opportunities as information media and the latest interactive educational media for the National Gallery.