bluuebunny/crossref_metadata_2025 huggingface dataset:
PERAN MEDIASI KESADARAN PAJAK DALAM HUBUNGAN PEMUTIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR
Authors: Girindratama Muhammad Wisnu , Rahmatullah Aulia Nur Firdaus
Published: August 2023

This study aimed to obtain empirical evidence on the mediation effects of tax awareness mediation on the relationship between tax evasion and tax compliance. This research used an online survey through Google Forms. This study's population is taxpayers in the East Java region. Respondents were selected using purposive sampling techniques. In determining whether there is an influence of mediation, the Sobel test was carried out using Jose's Medgraph Online Software. The results showed that the level of tax awareness partially mediates the relationship between tax evasion and motor vehicle taxpayer compliance.
ESG IMPACT ON POST M&A COMPANY VALUE IN SOUTHEAST ASIA
Authors: Sihombing Mutiara , Gandakusuma Imo
Published: August 2023

This study examines the influence of ESG scores on the financial performance of post-M&A acquirer companies. The instrumental stakeholder theory views that high ESG performance could earn support from stakeholders for post-M&A synergy creation and financial performance. Previous studies have shown different results regarding the effect of ESG scores on a company's financial performance, thus indicating the ongoing relevance of this topic. Drawing on a sample of 135 M&A transactions in Southeast Asia, this study presents novel evidence of the financial benefits of ESG performance for acquiring companies. The findings of this research reveal a positive correlation between the ESG scores and post-M&A performance, thereby supporting prior research that aligns with instrumental stakeholder theory.
Entomofauna benéfica en la diversidad arbórea de la agricultura urbana en Pinar del Río, Cuba
Authors: Hernández-Guanche Lisandra , Santana-Baños Yoerlandy , Dago-Dueñas Yusniel , Hernández Carballo Ramón , Del Busto-Concepción Armando
Published: August 2023

En este trabajo se determina la entomofauna benéfica asociada a especies arbóreas en escenarios de la agricultura urbana de Pinar del Río, Cuba. Entre septiembre de 2019 y marzo de 2020, se realizó un inventario florístico de la biodiversidad arbórea y se recolectaron muestras de los biorreguladores. Se inventariaron 23 especies arbóreas y 65% de ellas estuvo representado por frutales. La mayor riqueza de especies se detectó en los órdenes Diptera, Mesostigmata, Hymenoptera y Araneae. Los biorreguladores con mayor frecuencia fueron Condylostylus sp., Ocyptamus costatus y Phytoseiulus sp.; mientras que, las especies arbóreas con mayor proporción de artrópodos asociados fueron Persea americana, Citrus limon, Morinda citrifolia y Psidium guajava. Los resultados corroboran la necesidad de fomentar estratos arbóreos como reservorio de biorreguladores y profundizar en la actividad de estos organismos benéficos como alternativa para el manejo de plagas.
Nuevo registro geográfico de Rondonia rondoni Travassos, 1919 (Nematoda, Atractidae) en Argentina
Authors: Ramallo Geraldine , Cancino Fabiana
Published: August 2023

Rondonia rondoni Travassos, 1919 es la única especie del género registrada en peces Neotropicales. En esta nota se registra por primera vez a R. rondoni como parásito de Pterodoras granulosus (Valenciennes, 1821) (Pisces, Doradidae) en la provincia de Salta (Argentina).
Evaluation of the physical properties of fresh and dried peppercorns grown in Côte d'Ivoire
Authors: Moussa Coulibaly  , Antoinette Béhibolo Yoboue  , Doudjo Soro  , Emmanuel Nogbou Assidjo
Published: August 2023

The pepper plant (piper nigrum) is mainly grown for its fruit. Indeed, its fruits are mainly used as spices and condiments. The objective of this study was to determine the physical properties of fresh and dried pepper domesticated in Côte d'Ivoire. Physical parameters such as density, diameter and color of fresh and dried pepper seeds were analyzed. Samples of fresh and dried pepper were collected in the various production localities selected on the basis of pedological data. In addition, sampling was carried out over two (2) years. The results obtained indicate a high density of fresh and dried pepper in samples taken in the localities of Niablé (1004 kg/m3) and PK 103 (1006.4 kg/m3). The largest diameters of fresh and dried pepper were observed in the Assouba (5.4 mm) and N'douci (5.1 mm) samples. The highest luminance values for fresh and dried pepper were obtained in the Guibéroua (14.67) and Danane (22.01) samples. The highest chromatid a* values for fresh and dried pepper were obtained in samples from Assouba (3.69) and Guibéroua (4.06), and the highest chromatid b* values for fresh and dried pepper were recorded in samples from Guibéroua (6.85) and Danane (4.97). Finally, the results obtained highlight the importance of physical parameters such as density, diameter and color in the marketing of fresh and dried pepper.
Portfolio on Web-Based Medical Record Identification system for Nigerian public Hospitals
Authors: Otuu Obinna Ogbonnia
Published: August 2023

Patient record management is an important aspect of healthcare delivery in hospitals. It involves the creation, maintenance, and retrieval of patient records, which contain vital information about a patient's medical history, diagnosis, treatment, and outcomes. Effective patient record management ensures that healthcare professionals have access to the right information at the right time, which is critical for making informed decisions about patient care. In Nigerian public hospitals, identifying patients’ records poses a challenge as there is no automated method of record management. Files are being carried from one table to another during treatments, thereby causing delays in attending to patients, which sometimes leads to worst conditions as death. To the best of our knowledge, there is no study targeting this problem of public hospitals or any that addressed this problem hitherto. To cover this gap, we designed a web-based medical record identification system for Nigerian public hospitals. Much novelty of the system lies on empowering patients with a prompt of their access codes when they are registered with the system. Qualitative approach and agile methodology were adopted for this study. A user study was done to confirm the functionality of the system and feedback concerns were handled appropriately. While this work contributes to the scientific body of IT knowledge and highlights the steps of preparing portfolio of evidence in computing, it addresses the record management issues in Nigerian public health system.
Dante and the Latin Poets: Metamorphosis and Literary Antagonism in the Bedlam of Thieves
Authors: Romeo Alessandra
Published: August 2023

In Inferno’s Cantos 24 and 25 Dante points out the auctoritas of Latin epic poets (Ovid, Lucan), but uses a series of rhetorical figures intended to emphasise his own superiority and the novelty of his poetic enterprise. Dante competes with Ovid (Cadmus’s metamorphosis into a snake in Ov. met. 4. 569-603 = Dante Inf. 25. 103-138) by recycling Ovid’s grammar of description and lowering its high style according to the new poetic objective as he recounts the anti-sublime world of Malebolge. Virgil as a character of Dante’s Commedia also participates in this procedure, since he presents one of his epic creatures, Cacus (the monster slain by Hercules in Aeneid 8), in terms strongly divergent from the high diction adopted by the real Virgil as Aeneid’s author.
Montserrat Jufresa, Francesca Mestre (eds). ΑΠΟΙΝΑ / àpoina. Estudis de literatura grega dedicats a Carles Miralles
Authors: Cannatà Fera Maria
Published: August 2023

Recensione di Jufresa, M.; Mestre, F. (eds) (2021). ΑΠΟΙΝΑ / àpoina. Estudis de literatura grega dedicats a Carles Miralles. Barcelona: Institut d’Estudis Catalans, 772 pp. Societat Catalana d’Estudis Clàssics.
Giampaolo Galvani. Agamennone. I canti. Eschilo
Authors: Medda Enrico
Published: August 2023

Recensione di Galvani, G. (2021). Agamennone. I canti. Eschilo. Pisa: Fabrizio Serra, 280 pp. I canti del teatro greco 9.
Creation and a breeding-genetic study of pollinator lines - sterility fixers and their CMS-analogues in fodder beet breeding for heterosis
Authors: Trush S. H. , Parfeniuk O. O. , Balaniuk L. O.
Published: August 2023

Purpose. To create pollinator lines - sterility fixers and their cytoplasmic male sterility (CMS)-analogues and to study their breeding and genetic features for the development of parental components of CMS-based one-sprout fodder beet hybrids.

Materials and Methods. The study was carried out at the Tobacco Research Station of the National Scientific Center "IA NAAS" (Cherkaska Oblast, Uman) in 2013–2021. Four diploid one-sprout fodder beet populations of hybrid origin were taken as the starting material. Fodder beet lines were created by inbreeding. Analyzing crossings were carried out under paired coarse calico bags. Breeding accessions were tested in accordance with a method developed by scientists of the Institute of Bioenergy Crops and Sugar Beet of NAAS.

Results and Discussion. The results indicate a fairly high frequency of pollinators - sterility fixers among the one-sprout fodder beet hybrids bred in Uman. The mean across all the initial accessions was 7.5%. One-sprout hybrids KT-7105 2хmm and KZ-1507 2хmm demonstrated the highest incidence Owen type pollinators - sterility fixers. A high level of pollen sterility was intrinsic to the CMS analogues of the O-type lines derived from the initial accessions IM-3319 2хmm and KZ-1507 2хmm (99.1% and 97.0%, respectively). The highest percentage of one-sprout seeds was recorded for the CMS analogues of the O-type lines derived from hybrid accessions KZ-1507 2хmm and KT-7105 2хmm. Fifteen best O-type lines have been selected for further breeding to obtain parental components of CMS-based experimental hybrids.

Analysis showed that the beetroot yields of the majority of the CMS fodder beet lines were lower than that of the check variety. CMS IM-3319/16, CMS IM-3319/34 and CMS IM-3319/49 were the only lines that yielded at the level of the check variety (80.9–83.6 t/ha), which is attributed primarily to their genetic origin. As to the dry matter content in beetroots, only lines CMS ST-4514/27 and CMS ST-4514/39 significantly exceeded the check variety; the values of the others were similar to that of the check variety. In terms of the dry matter output, except for CMS KT-7105/7, CMS IM-3319/34 and CMS IM-3319/49, most lines were inferior to the check variety.

Conclusions. We found that the portion of pollinators - CMS fixers in one-sprout populations of fodder beets of different genetic origins was 3.7–11.3%. Fifteen combinable O-type lines with pollen sterility fixing of 96.2–100% and percentage of one-sprout seeds of 96.4–99.3% have been created. Their CMS analogues have been obtained. The created breeding accessions are a valuable starting material for the selection of parental components and generation of highly productive CMS-based one-sprout fodder beet hybrids
Analisis Buku Teks Matematika SMP Berdasarkan Tingkat Kognitif pada Taksonomi Bloom Revisi dan Numerasi pada AKM
Authors: Anifarka Atika , Rosnawati Raden
Published: August 2023

Kemampuan kognitif merupakan salah satu hal yang substansial dalam pembelajaran matematika sehingga buku teks yang berperan sebagai sumber utama pembelajaran sudah selayaknya mendorong pengembangan kemampuan kognitif siswa serta tujuan pembelajaran. Tujuan dari penelitian ini adalah untuk mendeskripsikan hasil analisis tingkat kognitif buku teks pelajaran matematika SMP kelas VII semester I berdasarkan Taksonomi Bloom revisi serta numerasi. Jenis penelitian yang digunakan yakni penelitian deskriptif. Data dikumpulkan dengan melakukan pencatatan dan pengkodean pada isi buku yang berfokus pada contoh soal, soal Ayo Kita Berlatih dan soal Uji Kompetensi. Teknik analisis data menggunakan statistik deskriptif. Hasil penelitian menunjukkan bahwa terdapat total 537 butir soal yang dianalisis. Soal tersebut terdiri dari 88 butir contoh soal dan 447 butir soal Ayo Kita Berlatih dan Uji Kompetensi. Hasil analisis menunjukkan persentase antar level kognitif yaitu C1 (0%), C2 (75,2%), C3 (20,3%), C4 (3,9%), C5 (0,2%), dan C6 (0,4%). Soal-soal yang terdapat dalam buku teks belum memuat proporsi yang baik antar masing-masing level kognitif, serta masih sedikit dalam melibatkan soal numerasi baik yang melibatkan konteks personal, social maupun sain.
Analisis Kemampuan Disposisi Matematis pada Pembelajaran Matematika Siswa SMKN 2 Langsa
Authors: Fairus Fairus , Fauzi Amin , Sitompul Pardomuan
Published: August 2023

Disposisi matematis merupakan sikap atau kemampuan afektif sesorang dalam memandang matematika sebagai sesuatu yang dapat menumbuhkan karakter baik seperti percaya diri, minat belajar tinggi, gigih, bersungguh-sungguh dalam menyelesaiakan masalah, berfikir fleksibel, melakukan refleksi setelah mempelajari matematika. Penelitian ini bertujuan untuk menganalisis kemampuan disposisi matematis pada pembelajaran matematika siswa SMKN 2 langsa. Metode penelitian ini adalah metode kuantitatif deskriptif. Data diperoleh dengan menggunakan instrumen non tes berupa angket dan wawancara disposisi matematik. Analisis data yang digunakan dalam penelitian ini yakni dilakukan dengan mereduksi data, penyajian data dan verifikasi data. Hasil penelitian menunjukan bahwa kemampuan disposisi matematis siswa SMKN 2 Langsa masuk dalam kategori Rendah yaitu 54,00%. Hal ini dapat dilihat dari hasil angket dimana kemampuan disposisi matematik dari 30 orang sampel siswa, yang masuk dalam kategori sangat rendah ada 1 orang (3,33%), kategori rendah ada 16 orang siswa (53,33%), kategori sedang ada 9 orang siswa (30%), kategori tinggi ada 3 orang siswa (10%), dan kategori sangat tinggi ada 1 orang siswa (3,33%). Hasil rata-rata kemampuan disposisi matematis siswa SMKN 2 Langsa untuk masing-masing indikator masuk dalam kategori Sedang dan Rendah, Kategori Sedang terdapat pada indikator Reflektif (55,42%) dan Apresiasi (60,00%). Sedangkan kategori Rendah terdapat pada indikator Keingintahuan (51,43%), Keingintahuan (53,89%), Ketekunan (52,92%), Fleksibilitas (53,45%); dan Aplikasi (53,13%).
Eksplorasi Etnomatematika Pada Pakaian Adat Suku Mori di Sulawesi Tengah
Authors: Pakia Gledys Novrita , Kaunang Derel Filandy , Sulistyaningsih Murni
Published: August 2023

Tujuan penelitian ini untuk mengeksplorasi konsep-konsep matematika apa saja yang terdapat pada pakaian adat suku Mori. Penelitian ini menggunakan penelitian kualitatif dengan pendekatan etnografi, instrumen penelitian ini adalah human instrument yaitu peneliti sendiri yang berhubungan langsung dengan penelitian dan berperan sebagai pengumpul data. Teknik analisis data dilakukan dengan mencari dan menyusun data secara sistematis yang diperoleh dari hasil wawancara, observasi dan lainnya. Hasil penelitian ini yaitu konsep matematika yang terdapat pada pakaian adat Suku Mori yang berupa konsep geometri yaitu antara lain sudut lancip, sudut siku-siku, sudut tumpul, persegi, belah ketupat, trapesium, segitiga, lingkaran dan refleksi. Konsep-konsep matematika yang terdapat pada pakaian adat suku Mori tersebut dapat dimanfaatkan untuk memperkenalkan dan memahami konsep matematika melalui budaya lokal.
Penerapan Model Problem Based Learning untuk Meningkatkan Kemampuan Pemecahan Masalah Matematis Siswa Kelas VII-E SMP Negeri 23 Pekanbaru
Authors: Ningsih Eli , Anggraini Rini Dian , Kartini Kartini
Published: August 2023

Perbaikan proses pembelajaran dan peningkatan kemampuan pemecahan masalah matematis (KPMM) siswa dengan menerapkan model problem based learning (PBL) menjadi tujuan utama dari penelitian ini. Penelitian yang diterapkan ialah PTK dengan dua siklus yang dilaksanakan pada semester genap tahun pelajaran 2022/2023. Siswa kelas VII-E SMP Negeri 23 Pekanbaru merupakan subjek penelitian ini dengan jumlah 36 orang siswa. Perangkat pembelajaran yang digunakan terdiri atas silabus, RPP, dan lembar kerja siswa (LKS). Instrumen pengumpul data dilakukan melalui lembar pengamatan dan tes KPMM. Data dianalisis berdasarkan pengamatan dan tes KPMM siswa. Hasil penelitian menunjukkan bahwa menerapkan model PBL mampu meningkatkan KPMM siswa. Peningkatan skor rerata tes KPMM siswa dari siklus 1 yaitu 63,61 menjadi 85,83 pada siklus II. Dengan demikian, penerapan model PBL dapat memperbaiki proses pembelajaran dan meningkatkan KPMM siswa kelas VII-E SMP Negeri 23 Pekanbaru.
TINJAUAN ATAS PENERAPAN AKUNTANSI ASET TETAP PADA PT BLUE BIRD TBK BERDASARKAN PSAK 16
Authors: Ayuningtyas Nurma Gupita
Published: August 2023

ABSTRAK

Penyusunan dan penyajian laporan keuangan perusahaan di Indonesia mengacu pada Standar Akuntansi Keuangan. PT Blue Bird Tbk merupakan pionir dalam industri taksi di Indonesia yang resmi go public di Bursa Efek Indonesia pada tanggal 14 November 2014. Oleh sebab itu, laporan keuangan PT Blue Bird Tbk semestinya disusun sesuai dengan Standar Akuntansi Keuangan yang berlaku di Indonesia. Aktiva tetap merupakan satu dari beberapa komponen yang terdapat di laporan keuangan, khususnya dalam laporan posisi keuangan. Karena memiliki peranan yang penting, entitas harus menentukan kebijakan pengelolaan aset tetap yang tepat dan memadai. Penelitian ini bertujuan untuk meninjau penerapan akuntansi aset tetap pada PT Blue Bird Tbk berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) 16, mulai dari perolehan hingga penyajian serta pengungkapan dalam laporan keuangan untuk laporan keuangan PT Blue Bird Tbk tahun 2019 (audited). Metode yang digunakan untuk mengumpulkan data dalam penelitian ini adalah metode kuantitatif yang berupa metode kepustakaan. Berdasarkan hasil penelitian, PT Blue Bird Tbk menerapkan PSAK 16 tentang Aset Tetap dengan cukup baik dan telah memadai.
PROSES BISNIS SISTEM PENERIMAAN NEGARA (MPN G3) TERHADAP PENERIMAAN DI MASA PANDEMI
Authors: Utami Anastasya , Bakri Muhammad Rafi
Published: August 2023

Modul Penerimaan Negara merupakan sebuah sistem kolaborasi yang dilakukan oleh biller (DJP, DJA, dan DJBC), Kantor Pelayanan Perbendaharaan Negara (KPPN) Khusus Penerimaan, Direktorat Sistem Informasi & Teknologi Perbendaharaan, dan Direktorat Pengelolaan Kas Negara yang bertujuan untuk menghimpun penerimaan negara secara terintegrasi. Tujuan dari penelitian ini adalah mengetahui analisis proses bisnis Modul Penerimaan Negara Generasi Ketiga (MPN G-3) terhadap penerimaan di masa pandemi pada KPP Pratama Aceh Besar. KPP Pratama Aceh Besar adalah salah satu biller yang memanfaatkan MPN G-3 dalam menghimpun penerimaan negara di bidang perpajakan. Adapun metode pengumpulan data yang digunakan yaitu studi kepustakaan, wawancara, dan observasi via daring. Data yang digunakan diperoleh dari narasumber dan literatur. Hasil dari penelitian ini menunjukkan bahwa MPN G-3 adalah sebuah inovasi cemerlang karena dapat meningkatkan persentase realisasi penerimaan perpajakan, menggali potensi tiap fungsi yang berkaitan dengan MPN, serta menggali potensi seksi terkait fungsi tersebut dalam rangka menghimpun penerimaan negara di bidang perpajakan agar mencapai target yang sudah ditentukan.
TINJAUAN MEKANISME PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI DIGITAL GAME ONLINE
Authors: Aji Viky Bayu Setyo
Published: August 2023

Penelitian ini membahas mengenai pengenaan pajak atas transaksi dalam game online yang dilatarbelakangi dengan besarnya perkembangan transaksi melalui sistem elektronik yang ada di Indonesia. Tujuan yang hendak dicapai dalam penelitian ini yaitu mengidentifikasi mekanisme pemajakan atas transaksi digital game online, mengidentifikasi hal-hal yang menjadi tantangan pemajakan game online, dan mengidentifikasi mekanisme pengawasan yang dilakukan. Penelitian ini menggunakan metode kualitatif dengan memanfaatkan data primer dan sekunder. Hasil penelitian dianalisis dengan teknik analisis konten. Teknik ini menggunakan berbagai jenis dokumen sebagai konten yang akan dianalisis seperti buku, jurnal ilmiah, media elektronik, penelitian terdahulu, peraturan perundang-undangan, dan konten virtual. Hasil penelitian ini yaitu pengenaan pajak pertambahan nilai atas transaksi digital dalam game online memiliki karakteristik yang sama dengan pengenaan PPN terhadap barang kena pajak tidak berwujud atau jasa kena pajak lainnya sehingga tidak ada aturan yang mengatur secara khusus terkait pemajakan game online.
ANALISIS PENERAPAN PSAK 45 MENGENAI PELAPORAN KEUANGAN ENTITAS NIRLABA PADA GEREJA KRISTEN JAWA UNGARAN
Authors: Adi Rahmat Prasetyo
Published: August 2023

Entitas nirlaba merupakan entitas yang tujuan utamanya bukan untuk memperoleh keuntungan melainkan untuk membantu masyarakat, serta sumber daya utamanya diperoleh dari sumbangan para anggota serta penyumbang lain tanpa mengharapkan imbalan apapun. Sebagai bentuk  akuntabilitas dalam pelaksanaan kegiatan operasinya, entitas nirlaba harus menyusun laporan keuangan yang sesuai dengan standar yang berlaku pada setiap periode pelaporan. Penelitian ini bertujuan untuk mengetahui apakah laporan Keuangan GKJ Ungaran, sebagai entitas nirlaba, telah sesuai dengan ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK) 45. Kesesuaian ini ditentukan dengan membandingkan ketentuan-ketentuan yang terdapat pada PSAK 45 dengan praktik pelaporan keuangan yang dilakukan oleh GKJ Ungaran. Metode analisis yang digunakan adalah analisis kualitatif. Data penelitian yang digunakan meliputi data primer dan data sekunder yang diperoleh melalui wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif komparatif. Hasil penelitian menunjukan bahwa GKJ Ungaran belum melakukan kegiatan pelaporan keuangannya sesuai dengan ketentuan yang terdapat dalam PSAK 45. Lebih lanjut, GKJ Ungaran belum membuat laporan keuangan yang diwajibkan ada oleh PSAK 45. Dalam praktiknya, GKJ Ungaran sebaiknya melakukan kegiatan pelaporan keuangan sesuai dengan standar yang berlaku.
TINJAUAN IMPLEMENTASI E-FAKTUR PAJAK: STUDI KASUS KPP PRATAMA MEDAN TIMUR
Authors: Ardi Inayah Satriana
Published: August 2023

E-Faktur pajak merupakan salah satu aplikasi yang digunakan oleh Pengusaha Kena Pajak (PKP) untuk melaksanakan kewajiban perpajakannya. Penelitian ini bertujuan untuk meninjau implementasi e-Faktur Pajak di KPP Pratama Medan Timur. Bagaimana penerapan e-Faktur di KPP Pratama Medan Timur, apa saja hambatan dalam merapkan e-faktur di KPP Pratama Medan Timur dan bagaimana solusi atas hambatan dalam penerapan e-Faktur. Penelitian ini dilakukan dengan metode kualitatif. Data didapatkan dengan wawancara, studi literatur, dan mengumpulkan data perpajakan terkait penelitian. Wawancara dan data terkait penelitian didapatkan dari KPP Pratama Medan Timur. Hasil dari penelitian ini adalah penerapan e-Faktur pajak di KPP Pratama Medan Timur telah sesuai dengan peraturan yang ada. Penerapan e-Faktur memberikan manfaat dan kemudahan bagi PKP maupun KPP dalam pelaksanaan perpajakan. Terdapat hambatan dalam penerapan e-Faktur seperti Wajib pajak yang kurang menguasai penggunaan e-Faktur dan permasalahan pada sitem e-Faktur.
BER-â€œSATU (Sistem Aplikasi Terintegrasi UMKM)â€ PERKUAT UMKM MENUJU INDONESIA MAJU
Authors: Fatmala Zakia Mega , Lanang Fadhilah , Zahra Iqlima
Published: August 2023

The Covid-19 pandemic was a non-natural national disaster that has hit the whole world, including Indonesia. The Covid-19 pandemic has resulted in problems not only in the health sector but also in the economic sector, especially the Micro, Small and Medium Enterprises (MSME) sector. MSMEs have an important role in absorbing Indonesian workers, but until now MSME actors are still having trouble getting business capital, as well as to conduct transactions with customers (customers). In addition, due to the Covid-19 pandemic, the income of MSME actors has decreased, due to the limited space for the community to carry out economic activities. This certainly affects Indonesia's economic growth, which is currently recovering due to Covid-19. Therefore, it is necessary to have a new system for MSMEs to facilitate their access to capital and transactions. With the SATU application, it is hoped that it can help the government help MSME actors from adversity due to Covid-19. The results of the effectiveness of the application can be seen from MSME actors, who are getting easier at getting business capital and making transactions easier. Thus, the income of MSME actors will increase, and the Indonesian economy could experience a significant recovery. In compiling this paper, the author uses a literature study research method.
Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town
Authors: Majid Hassan
Published: August 2023

Internal Audit Effectiveness and Its Determinant Factors inCommercial Banks of Ethiopia: The Case of Bale RobeTown
A Case of Risk Management Control and Its Study in Non-Financial Risks
Authors: Majid Hassan
Published: August 2023

A Case of Risk Management Control and Its Study inNon-Financial Risks
romoting Low-Carbon Transportation in Dadong: A Community Regeneration Approach
Authors: Majid Hassan
Published: August 2023

romoting Low-Carbon Transportation in Dadong: A CommunityRegeneration Approach
Investigating risk factors for depressive symptoms among gender minority individuals in the US
Authors: Shannon Ollie , Volsche Shelly , Snopkowski Kristin , Pisor Anne
Published: August 2023

Research on depression in sexual and gender minority (SGM) individuals tends to focus on sexual minority rather than gender minority (GM) individuals; it is unclear whether the same factors, such as rural living and anti-discrimination laws, predict depressive symptoms among GM individuals. Further, previous research suggests that individuals whose gender expression does not match their gender identity are at higher risk for depressive symptoms. We investigate whether urban living, anti-discrimination laws, and having SGM centers in the community predict lower depressive symptoms, as mediated by the difference between gender identity and gender expression. We find that people in rural areas have higher gender difference scores than those in urban spaces, but gender difference scores did not predict depressive symptoms. Instead, younger age and lack of anti-discrimination laws predicted having more depressive symptoms in this sample. We recommend that researchers explore measures of gender that better approximate lived experience and incorporate these measures into future health research.
FIND: A Synthetic weather generator to control drought Frequency, Intensity, and Duration
Authors: Zaniolo Marta , Fletcher Sarah , Mauter Meagan
Published: August 2023

Water systems worldwide are experiencing climate change-induced shifts in drought properties like frequency, intensity, and duration, affecting water security and reliability. To develop and test effective drought preparedness plans, researchers often use synthetic weather generators to create hydrological scenarios that explore drought variability beyond historical records.Existing weather generators typically allow to adjust streamflow statistics like percentiles or temporal correlation but do not directly control drought properties of frequency, intensity, and duration. To fill this gap, we propose FIND (Frequency, INtensity, and Duration) synthetic weather generator. FIND incorporates a standardized drought index to directly and independently control drought frequency, intensity, and duration in generated streamflow time series while preserving observed hydrological variability.FIND ideal use cases include i) water systems analysis applications that seek to train and test drought strategies under historical and plausible future drought conditions, and ii) bottom-up vulnerability studies relating system vulnerability outcomes to specific changes in drought properties of frequency, intensity, and duration. We demonstrate FIND's versatility through three experiments: replicating historically observed drought properties, generating streamflow scenarios for multiple sites preserving correlation between their drought conditions, and generating a set of scenarios with direct and independent changes in drought properties. FIND source code is openly available for applications beyond the scope of this paper.
Quantum-mechanical model of the backfire effect: Capturing the asymmetry of opinion radicalization due to exposure to opposing views
Authors: Maksymov Ivan , Pogrebna Ganna
Published: August 2023

We propose a quantum-mechanical model that represents a human system of beliefs as quantized energy levels of a physical system. This model underscores a novel perspective on opinion dynamics, recreating a broad range of experimental and real-world data that exhibit an asymmetry of opinion radicalization. In particular, the model demonstrates the phenomena of pronounced conservatism versus mild liberalism when individuals are exposed to opposing views, mirroring recent findings on opinion polarization via social media exposure. Advancing this model, we establish a solid framework that integrates elements from physics, psychology, and philosophy, and also emphasize the inherent advantages of the quantum approach over traditional classical models. Our findings enhance ongoing efforts to elucidate psychological, behavioral, and decision-making phenomena using the laws of quantum mechanics. These results also lend additional support to the quantum mind hypothesis, suggesting that the most radicalized opinions may not necessarily mirror the most firmly held beliefs but are driven by strongly held opinions and exposure to dissenting views.
A Short Introduction of the Widely Applicable Bayesian Information Criterion for Psychological Researchers
Authors: Yamaguchi Kazuhiro
Published: August 2023

Model-based inferences are used commonly in psychological research. Consequently, model comparison has become increasingly important as a scientific procedure. However, while marginal likelihood is a fundamental quantity for model comparison, it is difficult to calculate. The widely applicable Bayesian information criterion (WBIC) is used for calculating marginal likelihood in various situations, but its calculation procedure is not well known in the psychology field. Accordingly, this study introduces WBIC using the Just Another Gibbs Sampler (JAGS) language, which can easily write a Markov chain Monte Carlo estimation procedure in Bayesian data analysis. Further, it provides two real data examples to demonstrate ways to define the WBIC’s weighted likelihood. The JAGS codes are opened and used for analysis.
Life events and life satisfaction: Estimating effects of multiple life events in combined models
Authors: Krämer Michael Dominik , Rohrer Julia M. , Lucas Richard E. , Richter David
Published: August 2023

How do life events affect life satisfaction? Previous studies focused on a single event or separate analyses of several events. However, life events are often grouped non-randomly over the lifespan, occur in close succession, and are causally linked, raising the question of how to best analyze them jointly. Here, we used representative German data (SOEP; N = 40,121 individuals; n = 41,402 event occurrences) to contrast three fixed-effects model specifications: First, individual event models in which other events were ignored, which are thus prone to undercontrol bias; second, combined event models which controlled for all events, including subsequent ones, which may induce overcontrol bias; and third, our favored combined models that only controlled for preceding events. In this preferred model, the events of new partner, cohabitation, marriage, and childbirth had positive effects on life satisfaction, while separation, unemployment, and death of partner or child had negative effects. Model specification made little difference for employment- and bereavement-related events. However, for events related to romantic relationships and childbearing, small but consistent differences arose between models. Thus, when estimating effects of new partners, separation, cohabitation, marriage, and childbirth, care should be taken to include appropriate controls (and omit inappropriate ones) to minimize bias.
Impact of Celebrity Endorsement and Reference Group on Customer Purchase Intention for Non-durable Goods
Authors: Shrestha Sajeeb Kumar , Manandhar Binita , Basnet Mahesh
Published: August 2023

Consumer purchasing behaviour is impacted by a range of factors that must be identified. This study's main goal was to investigate how reference groups and celebrity endorsements affect consumers' choices for non-durable goods. Reference groups and celebrity endorsements both have a significant impact on how consumers choose products. The study's population encompassed customers from different age groups and sectors, including students, homemakers, bankers, teachers, and professionals in various fields. A total of 430 respondents received self-administered questionnaires through convenient sampling techniques, and 400 completed questionnaires were collected. The study's findings indicated that the reference group is a potent factor with a significant influence on consumer buying decisions, while the correlation between celebrity endorsements and consumer purchasing decisions was found to be weak.
Teacher's Perception Regarding the Use and Challenges of ICT in Teaching-learning
Authors: Joshi Bishnu Maya
Published: August 2023

ICT is considered a better tool for improving the quality of education. It is an effective network to develop the whole nation through the development of education. This study explored the Use of Information and Communication Technology in teaching-leaning economics classrooms at the university level. The study focused on the Mahendra Ratna Campus of Tribhuvan University. It had two objectives, i.e., to explore the teachers' perception regarding the use of ICT in an economics classroom and to examine the challenges that economics teachers face in using ICT tools in the economics classroom. With a focus on qualitative research, the study used a phenomenological design with five purposively chosen participants from Mahendra Ratna Campus, Tahachal. The researcher's experiences and the experiences of others have to be included in the study's philosophical framework. This inquiry used the Heideggerian phenomenological research design. This study found the keen interest of economics teachers in using ICT in their classrooms. Teachers are considering ICT as a current context needs in education. However, teachers think of ICT as an emerging tool for teaching-learning and have faced many challenges in the classroom to use it.
Women Empowerment through Cooperative: A Case Study of Ichangu Mahila Jagriti Multipurpose Cooperative Limited
Authors: Koirala Padma
Published: August 2023

Women empowerment involves participation of women in political structures and formal decision-making and economic decision-making which is achieved through education, raising awareness, literacy, and training. Co-operatives in general and specifically women-led co-operatives, have played an important role in women empowerment. This study aims to identify the contribution of Ichangu Mahila Jagriti Multipurpose Co-operative Limited (IMJCL) located in Nagarjun municipality Kathmandu on economic, socio-cultural and political aspects of women empowerment who became its member. The study was conducted in Nagarjun municipality Kathmandu among the 124 women inheritors with 10 years of experiences and cooperative activities were randomly selected using lottery method for data collection. Primary data was collected via structured questionnaire, focus group discussion and key informant interviews. For the data analysis paired sample t-test was applied in three different domains of empowerment: economic, socio-cultural and political dimensions. The finding showed there was positive impact on women empowerment with significant difference in socio-cultural, economic and political empowerment of its member. The study shows there were significant changes after involvement in different programmes of IMJCL. Finally, its finding focusses on the crucial role of cooperative in the overall empowerment of women. Extension of cooperative organizations is indispensable for the nation.
Monte-Carlo simulation of phase transition in 2D and 3D ising model
Authors: Neupane Rajendra , Gauli Hari Ram Krishna , Rai Krishna Bahadur , Giri Karan
Published: August 2023

In this work, Markov Chain-Monte Carlo technique was used to study the phase transition in two and three dimensional Ising Model (IM) in a square and cubic lattice. The study of temperature dependence of average magnetization and specific heat in different magnetic fields has been carried out in the 3x3 and 3x3x3 lattice with periodic boundary. Critical temperature point kBTc / J for 2D and 3D Ising Model has been observed at around 2.2 and 4.3 respectively at zero field. Our work satisfies Onsager’s critical value in 2D IM. The simulation suggests bifurcation in average magnetization below critical temperature Tc. Temperature plays the role of increasing randomness of spins. We found that Ising Model in small lattice size still retains interesting features like spontaneous magnetization and symmetry breaking below Tc at B = 0. At a non-zero field, the likelihood of spins to prefer certain alignment depends on the direction of the external field and magnitude of magnetization depends on magnitude of field ±B. Specific heat Cv, which gives us fluctuation of energy at particular temperature, has been found to attain maximum value at critical regions.
Incorporation of Fe(iii) into Bentonite and Study of its As3+ Adsorption Properties
Authors: Jha Vinay Kumar , Yadav Birendra Kumar
Published: August 2023

Bentonite is montmorillonite type layered clay and has high cation exchange capacity (CEC) because of its typical layered silicate structure. The bentonite was treated with hydrochloric acid to obtain H-bentonite which was further modified by incorporating Fe(Ⅲ) into it. The modified Fe-bentonite was characterized by XRD and FTIR analyses. The specific surface area of the Fe-bentonite adsorbent was obtained from Methylene Blue Adsorption Method and was 598 m2/g.
The adsorption of As3+ by Fe-bentonite adsorbent in aqueous environment was investigated by varying different experimental parameters such as pH, contact time and adsorption isotherm. The adsorption process was found to be best fitted to Langmuir adsorption isotherm model controlled by pseudo-second –order kinetics with the rate constant value 0.03723 g/(mg.min). The maximum arsenic adsorption was observed at pH 5 at room temperature. The time taken to reach equilibrium was 75 minutes. The maximum adsorption capacity for As3+ on Fe-bentonite was 101.01 mg/g. The value of ∆G (-21 kJ/mole) confirmed the adsorption process was favored by physiosorption. The slope of the linear plot of Qt vs t0.5 was linear but not passed through the origin, which indicated that, the intraparticle diffusion was not only rate controlling step.
Ojo rojo: revisión para el médico de atención primaria
Authors: Castillo Rincon José Arturo , Álvarez Mattio Amanda , Núñez Arias Antonio
Published: August 2023

El ojo rojo, caracterizado por la hiperemia de los vasos sanguíneos en la conjuntiva, esclera o episclera, puede ser causado por diversas patologías que afectan diferentes estructuras oculares. Es fundamental que los médicos de atención primaria puedan distinguir los síntomas asociados y reconocer la gravedad de la presentación. Si bien el manejo de las causas leves del ojo rojo se realiza en atención primaria, las causas severas requieren la atención de un oftalmólogo especialista. Este artículo resalta la importancia del manejo del ojo rojo en atención primaria. Comprender las causas y los síntomas asociados es crucial para un tratamiento eficaz y la derivación adecuada cuando sea necesario. Las infecciones oculares, alergias, conjuntivitis, blefaritis, abrasiones corneales, glaucoma y uveítis son algunas de las causas frecuentes del ojo rojo. Cada una tiene características clínicas distintas y puede requerir tratamientos específicos. Es esencial que los médicos de atención primaria estén familiarizados con el ojo rojo y sus causas más comunes, ya que puede ser un indicio de enfermedades oculares graves. Un manejo adecuado en atención primaria mejora la eficiencia y calidad de la atención, aliviando la carga sobre los especialistas oftalmólogos y permitiéndoles enfocarse en casos más complejos.
Utilidad de las pruebas viscoelásticas en el paciente de trauma
Authors: Campos Zamora María Fernanda , Sánchez Vásquez Adrián , Barboza Ortega Joanne Sarai
Published: August 2023

La coagulopatía inducida por trauma es una complicación que sufren los pacientes politraumatizados con lesiones severas, la cual provoca tempranamente una hemorragia intensa, y en su fase tardía alteraciones de tipo trombóticas. Es una patología que debe reconocerse oportunamente, y es necesario darle un tratamiento inmediato y dirigido a las fases del proceso de la coagulación en las que se presenta el problema; de lo contrario, el paciente tiene una alta probabilidad de fallecer. Las pruebas viscoelásticas son un examen de tipo hematológico, en las cuales se hace una valoración de tipo gráfica de la coagulación, aportando información en tiempo real del estado hemostático del paciente en forma cinética, secuencial e incluye cambios dinámicos que puedan surgir durante el proceso. Emite un reporte muy rápido en comparación a las pruebas convencionales de la coagulación, y facilita la elección individualizada de componentes sanguíneos que se deben transfundir. Con esta revisión, se demuestra que la utilidad de las pruebas viscoelásticas en el abordaje de un paciente politraumatizado son beneficiosas, porque facilitan al médico a tomar decisiones en la reanimación del paciente de una manera rápida y segura, logrando una adecuada estabilización y, finalmente, evitando complicaciones.
Pancreatitis aguda en pediatría
Authors: Gómez García Daniela , Sánchez Bonilla Elena , Montiel Zárate María Jesús
Published: August 2023

La pancreatitis aguda (PA) es una inflamación del páncreas que puede ser grave en la población pediátrica. La principal causa de esta enfermedad es la colelitiasis, y el principal factor de riesgo vinculado con la PA son las mutaciones genéticas. El diagnóstico se realiza con base en los síntomas clínicos, los exámenes de laboratorio y las imágenes de diagnóstico. El tratamiento inicial incluye la nutrición temprana, hidratación agresiva con soluciones cristaloides y la administración de analgésicos, como la morfina. En algunos casos, puede ser necesaria la intervención endoscópica. Los pacientes deben ser monitoreados cuidadosamente durante las primeras 48 horas de hospitalización para detectar cualquier signo de complicaciones. Después del alta médica, se recomienda realizar una evaluación adicional para identificar posibles causas subyacentes y prevenir futuros episodios de PA. En general, un manejo adecuado y oportuno puede prevenir complicaciones graves y mejorar el pronóstico de la PA en la población pediátrica, sin embargo, hay casos donde se observan pseudoquistes, necrosis pancreática y abscesos como secuelas de esta enfermedad.
Manajemen Strategik Pengembangan Budaya Akademik Perguruan Tinggi Keagamaan Islam Negeri di Era Digital
Authors: Dina Sarah , Phangesti Dwinanda Suluh , Hafizh Muhammad
Published: August 2023

The digital era produces people's lives that are more practical. As a result, not a few academic communities choose a new culture that is identical more instantly than the old culture. The development of a good academic culture is closely related to the role and function of effective education management because this is a reference for improving the quality of the educational process. This study aims to explore how management plans the development strategy of PTKIN's academic culture in the digitalization era. The research method applied is a qualitative method with a type of literature review (literature review). The technical data analysis is to use data reduction, data presentation, and drawing conclusions. The results of this study were found. First, one of the reasons for the decline of PTKIN's academic culture in the digitalization era is the ineffective management of education. As a result, various facts indicate a lot of negative news about violations of academic cultures, such as; 1) rampant cases of plagiarism in tertiary institutions, 2) lack of a culture of reading, discussion, and research among students, 3) sexual harassment by unscrupulous university officials, and even 4) forgery of diplomas and even buying and selling of degrees. Second, in order to overcome the degradation of academic culture in tertiary institutions, several steps are needed: 1) good management involving several authorized parties, 2) implementing higher education autonomy effectively, and 3) utilizing resources that understand information technology within the PTKIN environment.
The Dilemma of Political Transition in Sudan: An Analytical Approach
Authors: el-Battahani Atta H.
Published: August 2023

Sudan has experienced four transitional periods in its post-independence history, all of which have failed to achieve the desired change. The fifth transition, which began in 2019, was hindered by the October 2021 coup d’état and later by the April 2023 armed conflict, resulting in yet another failed transition. This book delves into an investigation of these failed transitions and the challenges they faced. It provides an in-depth analysis of the reasons behind their failures, incorporating various models and theories to explore the nature of Sudan’s latest transition. By highlighting the unique aspects of the Sudanese experience, this approach aims to enrich academic research and contribute value to the literature on transitology. The book claims that the failure to fulfil all the conditions necessary for a proper transition to democracy serves as a prelude to the failure of democratic rule. This is attributed to the crisis of governance in Sudan that is rooted in the structure of power, characterized by the ruling political class's incapability to lead the country effectively. The author argues that a successful transition in Sudan must be unhindered by ‘political compromises’ but based on a ‘historical settlement’ that brings together all the components of the political scene and opens the door wide open for the society at large to forge ahead in parallel with the mainstream of historical evolution.
Findings from a mixed methods evaluation of an integrated social and behavior change approach to improve health outcomes in Niger
Authors:   Breakthrough RESEARCH
Published: August 2023

This brief summarizes findings from a mixed methods evaluation of an integrated social and behavior change (SBC) approach implemented in the Maradi and Zinder regions of Niger. It is intended to inform the Resilience in the Sahel Enhanced (RISE) II program implemented by the United States Agency for International Development (USAID) funded Resilience Food Security Activities (RFSA) to further improve reproductive, maternal, and child health outcomes. This brief provides an overview of the integrated SBC approach and evaluation methods and then guided by the program theory of change, describes the mechanisms through which the intervention contributed to change in health behaviors by considering programmatic exposure, behavioral determinants, and contextual factors. The brief then presents findings on the effectiveness of integrated SBC programming on family planning, maternal health outcomes, nutrition and water, sanitation, and hygiene behaviors. The brief concludes with recommendations to improve implementation to achieve improved health outcomes.