bluuebunny/crossref_metadata_2025 huggingface dataset:
Beyond burned thighbones. The anatomy of ancient Greek sacrifice
Authors:   Cardiff University, Dibble Flint
Published: June 2024

This paper examines the relationship of anatomical patterns of burned and butchered bones to ancient sacrificial ritual. The anatomical patterns in sanctuary contexts are compared to those found in settlement contexts in the Greek world. The pattern of burned upper hindquarters (thighs and tails) is found in assemblages from many sanctuary sites. However, a pattern of burned lower limbs (and sometimes heads) is found in several private contexts dating from the Late Bronze Age through the Hellenistic period. The burning of these less meaty elements potentially relates to a passage in the Homeric Hymn to Hermes. Large-scale sacrificial feasting assemblages at several sites show the use of large cleavers to efficiently butcher animals. At Azoria, this pattern contrasts with residential butchery conducted with smaller knives. The tight anatomical patterning of cleaver-chops found in communal dining middens are indicative of professionally trained butchers. At the Athenian Agora, the relative absence of cutmarks on unburned femora, indicates that commercial butchers treated these parts specially. These contexts reveal butchery as an important spectacle within the setting of sacrificial feasting.
Taking the bull by the horns. Animal heads in scenes of sacrifice on Greek vases
Authors:   University of Virginia, Smith Tyler Jo
Published: June 2024

While a great deal has been written about the choice and types of animals shown in scenes of sacrifice in ancient Greek art, there has thus far been no study of heads and horns as an isolated category. Many vases portray horned animals as victims and there is surely much to be gleaned by careful observation of their body postures, function in the scenes, and interaction with other figures, be they human or animal. Thus, this paper investigates horned animals in representations of sacrifice in the artistic repertoire of Archaic and Classical Greece, with careful attention to their heads. The evidence will be drawn from the black- and red-figure vases of Athens, with a few examples and comparisons drawn from other regions, such as Corinth, Boeotia, and East Greece. After reviewing the evidence of horned animals on the “animal style” vases of the 7th century BC, the various positions of horned heads in pre-death sacrificial scenes are presented, as well as the ways that the humans and objects present in the scenes interact with and draw attention to these particular animal parts.
The viscera (splanchna) and the “Greek way” of sacrificing
Authors:   Collège de France, Pirenne-Delforge Vinciane
Published: June 2024

The discovery of a remarkable cult regulation at Marmarini in Thessaly has recently brought to light an exceptional mention in our epigraphic documentation: the statement that a sacrifice could be performed “according to the Greek norm”. As this sacrifice highlights the splanchna (“viscera”) of the animal and the parts placed in the fire (on the altar), the present study offers a thorough analysis of the role of the viscera in the sacrificial process attested in Greek narratives as well as in ritual norms, in order to test the hypothesis that the combustion of a part for the gods and the specific manipulation of the viscera constitute, beyond local variations, the essential characteristics of the “Greek way of sacrificing”.
Blood and ritual killing: Exploring intuitive models
Authors:   Kent State University, Larson Jennifer
Published: June 2024

Greek sphagia (“blood victims”) are the objects of a category of ritual killing which emphasizes the shedding of blood. Using cognitive theory, I will attempt to identify the conceptual models that allow practitioners of ritual sphage to infer that their methods are efficacious. In the agentive model of ritual sphage, blood is used to facilitate interaction or reciprocity with an intentional agent (typically a god or hero). In the mechanistic model, blood is used to achieve a result automatically, through the Laws of Similarity and/or Contact (that is, through sympathetic magic). Dual activation of agentive and mechanistic models occurred in Greek rituals of sphage on the battle-line, in oaths, and in some types of purification. In Greek culture, mechanistic models were intuitive and implicit, with the partial exception of oaths, where the mechanistic analogy was sometimes stated as part of the ritual. These two factors (dual activation and the implicitness of mechanistic models) have made it more difficult for scholars to recognize the extensive role of sympathetic magic in rituals of sphage, and the structural similarities among rituals. Battle-line sphagia, oath sphagia, and purificatory bisections, for example, all rely on magical action per the Law of Similarity.
Animal sacrifice in parts. Theorizing bodily division in Greek and Etruscan ritual killing
Authors:   Ohio State University, Rask Katie A.
Published: June 2024

Evidence from Etruria and Greece suggests that sacrificial practices involved a rich, flexible collection of activities. Most forms of animal sacrifice hinged on the manipulation of the animal body in some way, frequently with division or disarticulation. This article addresses the theoretical background to bodily division in studies of Greek sacrifice, before exploring Etruscan practices with a similar focus on partition and processing. From animal skins worn by haruspices to blood used in funerary rituals, the various animal parts had religious potency, symbolism, and social significance. Zooarchaeological material is crucial for reconstructing how the animal body was divided and employed, but the religious use of organic portions, otherwise prone to decomposition, can be studied using other archaeological sciences such as lipid analysis. The surviving data suggests that Etruscans found religious value in skins, skulls, meat, bones, organs, and blood. This article utilizes, but also modifies, insights from David Frankfurter and Kathryn McClymond in order to theorize the efficacious aspects of sacrificial bodies, as well as procedural flexibility within sacrificial processes.
Diversidad arbórea en bosques secundarios de los estratos montano y premontano en la provincia de Chanchamayo (Perú)
Authors: Armey Rocio , Giacomotti José , Reynel Carlos , Palacios Ramos Sonia , Linares Palomino Reynaldo
Published: June 2024

Los bosques montanos se encuentran en un rango altitudinal entre 800 y 3500 m snm, conservan una importante diversidad de especies arbóreas y altos niveles de endemismos. Muchos de estos bosques están siendo convertidos a otros usos de tierra y en algunos casos ocurren procesos sucesionales que permiten el establecimiento de bosques secundarios. Con el fin de evaluar la contribución florística de estos bosques montanos secundarios a la flora arbórea de la región de la Selva Central del Perú, se analizó la composición florística y la diversidad arbórea en dos bosques secundarios ubicados en la provincia de Chanchamayo. Para ello, se instalaron dos parcelas permanentes de monitoreo de vegetación, siendo estas la Parcela Puyu Sacha Bosque Secundario (P-PS) de 1 ha ubicada en un bosque montano a 2060 m snm, donde se registraron 638 individuos, 52 especies, 37 géneros y 28 familias botánicas, y la Parcela Génova Bosque Secundario 2 (P-GS2) de 0,6 ha ubicada en un bosque premontano a 1040 m snm, donde se registraron 242 individuos, 34 especies, 32 géneros y 21 familias botánicas. En P-PS (estrato montano entre 1500 y 3500 m snm) las familias más abundantes fueron Urticaceae, Actinidiaceae, Melastomataceae, Cordiaceae y Rubiaceae; y las especies más abundantes fueron Cordia cylindristachya (Ruiz & Pav.) Roem. & Schult., Miconia aff. crassistigma Cogn., Saurauia biserrata (Ruiz & Pav.) Spreng., Cecropia angustifolia Trécul, Cecropia sp.2 y Saurauia glabra (Ruiz & Pav.) Soejarto. En P-GS2 (estrato premontano entre 800 y 1500 m snm) las familias más abundantes fueron Euphorbiaceae, Fabaceae, Cannabaceae, Piperaceae y Urticaceae; y las especies más abundantes fueron Sapium glandulosum (L.) Morong, Trema micrantha (L.) Blume, Cecropia polystachya Trécul, Erythrina ulei Harms y Piper aduncum L. Ambas parcelas presentaron bajos niveles de diversidad debido a que se ubican sobre bosques secundarios que en el pasado tuvieron intervenciones antrópicas.
Pelatihan Pemanfaatan Peta Timbul Sebagai Media Pembelajaran Bagi Guru Ilmu Pengetahuan Sosial (IPS)
Authors: Lasaiba Mohammad Amin
Published: June 2024

Pelatihan pembuatan peta timbul bagi guru-guru IPS di Kota Ambon merupakan inisiatif penting untuk meningkatkan pemahaman siswa tentang topografi wilayah. Dengan pendekatan holistik yang melibatkan serangkaian tahapan terstruktur, pelatihan bertujuan memberikan pengetahuan dan keterampilan yang kuat kepada guru-guru dalam membuat dan menggunakan peta timbul sebagai alat pembelajaran yang efektif. Metodologi yang digunakan mencakup identifikasi kebutuhan awal guru, pemilihan instruktur berpengalaman, penyusunan materi pelatihan yang relevan, dan pelaksanaan pelatihan melalui serangkaian sesi yang terstruktur. Setelah pelatihan selesai, kegiatan tindak lanjut dilakukan melalui pemantauan, pendampingan, dan evaluasi dampak jangka panjang. Hasil pelatihan diharapkan dapat meningkatkan kemampuan guru-guru dalam membuat peta timbul yang informatif dan memanfaatkannya secara efektif dalam proses pembelajaran. Peta timbul diharapkan dapat lebih baik memvisualisasikan karakteristik topografi wilayah kepada siswa, sehingga memperkaya pengalaman belajar. Dengan demikian, pelatihan diharapkan dapat secara signifikan meningkatkan kualitas pembelajaran dan membantu siswa untuk lebih memahami lingkungan tempat tinggalnya.
Pembuatan Website Kelompok Usaha Perhutanan Sosial (KUPS) Register Lima dan Pelatihan Pemanfaatannya dalam Mendukung Pemasaran Produk Kopi Agroforestry
Authors: Putra Yusran Panca , Oktoyoki Hefri , Faradik Mela , Paulina Maria
Published: June 2024

Pelatihan penggunaan dan pembuatan website untuk Kelompok Usaha Perhutanan Sosial (KUPS) memiliki tujuan utama untuk memberdayakan anggota KUPS dalam mengelola dan memanfaatkan platform online sebagai alat pemasaran yang efektif. Dengan fokus pada pemasaran kopi agroforestry, pelatihan ini bertujuan meningkatkan visibilitas dan akses pasar bagi produk-produk KUPS. Metode yang digunakan adalah: 1) Mendesain dan membuat Websitenya; 2) melaksanakan pelatihan pengelolaan dan pemanfaatan website pada anggota KUPS Register Lima di Desa Tebat Pulau Rejang Lebong. Hasil pengabdian bahwa pelatihan ini telah membawa dampak positif terhadap kemampuan pemasaran anggota, mendukung pertumbuhan ekonomi lokal, dan secara keseluruhan memperkuat kontribusi KUPS dalam sektor agroforestri.
Pengelolaan Lingkungan Pesisir Melalui Aksi Bersih Sampah Sebagai Upaya Konservasi di Wisata Pantai Putih Kabupaten Manokwari, Papua Barat
Authors: Paradida Yulia Putri , Tarigan Marsten Lihardo , Luhulima Fiona Djunita Natalia , Ansiska Paisal
Published: June 2024

Pantai Pasir Putih di Kabupaten Manokwari, Papua Barat adalah tujuan wisata alam yang menarik dengan pasir lembut, air jernih, dan pemandangan alam yang memukau, menarik minat wisatawan baik lokal maupun internasional. Namun, pesona alamnya terusik oleh permasalahan serius, yaitu keberadaan sampah di tepi pantai, terutama sampah plastik seperti botol, kantong, dan wadah makanan sekali pakai yang sering berserakan di sekitar pantai. Penting untuk mengelola sampah di pantai dengan tindakan khusus, termasuk program pembersihan rutin, meningkatkan kesadaran masyarakat, dan melakukan kampanye pendidikan lingkungan. Tujuan utama dari kegiatan ini adalah meningkatkan kesadaran dan tanggung jawab pelajar, masyarakat, dan wisatawan dalam menjaga lingkungan pesisir di Kabupaten Manokwari, khususnya di Wisata Pantai Putih. Kegiatan pengabdian kepada masyarakat ini diadakan di Wisata Pantai Pasir Putih, Kabupaten Manokwari, Papua Barat. Acara tersebut dilakukan pada hari Minggu, 3 Juni 2023, dan mencakup tahapan sosialisasi rencana, koordinasi, dan pelaksanaan kegiatan untuk mencapai tujuan yang telah ditetapkan. Program pengabdian menunjukkan komitmen kuat dalam menjaga keindahan Pantai Putih. Melibatkan mahasiswa sastra Indonesia dan Inggris membawa perspektif kaya tentang isu lingkungan. Keberhasilan kegiatan mencerminkan sinergi edukasi, kesadaran masyarakat, dan aksi nyata menjaga lingkungan pesisir. Kabupaten Manokwari jadi contoh perlindungan lingkungan, diharapkan masyarakat bertanggung jawab terhadap alam. Program ini membuka pintu perubahan positif dan harmoni antara manusia dan alam.
PELATIHAN PEMBUATAN TEH HERBAL KULIT BUAH PALA DI DESA LILIBOOI, KECAMATAN LEIHITU BARAT, KABUPATEN MALUKU TENGAH
Authors: Palijama Syane , Ega L. , Breemer R. , Polnaya F. J.
Published: June 2024

Tea is a drink that has long been known and has experienced a lot of food diversification in producing various types of tea drinks whose raw materials do not come from Camelia sinensis tea leaves but come from flowers, seeds, leaves, roots, fruit peel, and fruit flesh from various This type of plant is also known as herbal tea. The herb has a distinctive aroma, taste, and bioactive components that benefit health. Herbal tea of nutmeg peel has advantages over non-herbal tea, namely that it is effective as a functional drink or can also be used as a refreshing drink for the body. In making tea, a drying process is carried out, which aims to reduce the water content to a specific limit in the raw materials and inhibit microbial growth so that herbal tea can be stored for a long time and is not easily damaged during storage. Several drying methods can be used to make herbal tea, one of which is roasting. The roasting process in making this tea will result in the product experiencing color, texture, and flavor changes. Through this activity, the community's knowledge, skills, and herbal tea products produced can be used as business opportunities
PENDAMPINGAN TEKNIK ANALISIS PENDAPATAN USAHA TERNAK BABI DI DESA SULI KECAMATAN SALAHUTU KABUPATEN MALUKU TENGAH
Authors: Matatula Michel Johan , Sarfan Rini
Published: June 2024

The potential for developing a pig farming business is largely determined by the increase in the farmer's income, so calculating production costs and the income received by the farmer is important to determine the economic feasibility of the business. The pig farming business in Suli Village has been developed intensively by farmers in the hope that the results of their production will further increase their family income. The problem faced by pig farmers in Suli Village related to income is the difficulty in determining the basic price of pigs to be sold because they do not have records of expenses (production costs) during the production process. Thus, breeders need to be trained to regularly record all expenditure values so that they can market their products at acceptable prices. The activity stages begin with observations and approaches to obtain information about business conditions and the needs of pig farmers. The next stage is counseling, discussion and direct practice on how to record production costs to be used in determining selling prices. As a result of this activity, farmers can calculate production costs, receipts and income from their pig farming business.
PERSEPSI PENGUNJUNG DALAM PENGEMBANGAN WISATA ALAM BUKIT KANDIS KABUPATEN BENGKULU TENGAH
Authors: Yurike Yurike , Wiryono Wiryono , Lestari Aisah
Published: June 2024

Visitor perceptions are very important in developing natural tourism on post-mining land. Post-mining land often offers the potential to be developed into a unique tourist destination with its own characteristics. One of the post-mining natural tourist attractions that is very interesting for visitors in Central Bengkulu Regency is the Kandis Hill natural tourist attraction. This research aims to determine visitor perceptions in the development of Kandis Hill natural tourism, Central Bengkulu Regency. The research uses qualitative descriptive methods. Research variables include beauty, cleanliness, security, spatial planning, staff reception, public facilities, signal conditions, road access, transportation, accommodation, security. Primary data was obtained through observation and interviews using a questionnaire, then analyzed using a Likert scale. The results of the research were that the highest visitor perception regarding beauty reached 94% with an adequate category and the lowest regarding cleanliness and staff reception with a score of 20% in the inadequate category. Another thing that needs attention is public facilities that are damaged and not functioning. Currently, the management of Kandis Hill is still in the hands of the regional government. For this reason, the government needs to empower the community around the Kandis Hill area to manage the area so that it is better managed and can develop the economy of the community around the area
STRATEGI PENGEMBANGAN KEMITRAAN KONSERVASI MELALUI AKSES PEMUNGUTAN HASIL HUTAN BUKAN KAYU DAMAR DI TAMAN NASIONAL MANUSELA
Authors: Faizah Faizah , Maail Rohny M. , Lelloltery Henderina
Published: June 2024

The conservation partnership of the Manusela National Park established collaboration in the form of conservation partnerships with the community in Masihulan Village through community empowerment by giving access to non-timber forest products (NTFPs). This study aimed to formulate a strategy for conservation partnership development. This research used a descriptive qualitative method. The data of this research was analyzed by descriptive qualitative analysis, SWOT analysis, and QSPM analysis to formulate and determine the priority strategy of conservation partnerships development of NTFP utilization. This research shows that the Conservation Partnership in Manusela National Park has economic, social, and ecological impacts. Based on the SWOT matrix analysis, the strategy to develop conservation partnerships in the Manusela National Park is the Strengths and Opportunities (SO) strategy. It is implemented by optimizing its strengths and taking advantage of various existing opportunities by increasing the utilization of resin potency to create creative economic development supported by the Regional Government and mentored by the staff of Manusela National Park, increasing community participation in utilizing and preserving damar trees; and raising the implementation of conservation partnerships and stakeholder cooperation. Based on the QSPM analysis, the highest score of TAS (Total Attractive Score) is 6,35, so the priority strategy to develop conservation partnerships is increasing community participation in utilizing and preserving the resin tree.
Analisis Implementasi Prinsip-Prinsip Good University Governance Dalam Pengelolaan Aset Tetap
Authors: Yuniarti Elin , Gatot Wahyu Nugroho
Published: June 2024

The method used is a qualitative research method with a descriptive approach. The data collection techniques used were observation, interviews and documentation, then the data analysis techniques used were data reduction, data presentation and finally drawing a conclusion. The principles of good university governance in this study use five aspects, namely transparency, accountability, responsibility, independence and fairness. The results of the research conducted show that (1) the process of managing fixed assets at the Muhammadiyah University of Sukabumi at this time is that there are still some problems found, (2) the implementation of the principles of good university governance at the Muhammadiyah University of Sukabumi is not well implemented, this is evident from the non-fulfillment of two principles of good university governance, namely transparency and responsibility, (3) how to implement good university governance in the management of fixed assets at the Muhammadiyah University of Sukabumi, namely the existence of information technology system assistance, the existence of a fixed asset management manual from PP Muhammadiyah (2) the obstacles are limited human resources, time, and lack of participation of fixed asset managers, how to overcome this by making an action plan table.
Analisis Kinerja Anggaran Belanja Pada Komisi Pemilihan Umum Kabupaten Sukabumi
Authors: Novsa Siti Novsa Nurkhalisa , Darmo H Suwiryo  , Evi Martaseli
Published: June 2024

Siti Novsa Nurkhalisa (1930611027) Muhaamadiyah University, Sukabumi. Analysis of Expenditure Budget Performance at the General Election Commission of Sukabumi Regency (Supervisors Dr.Darmo H Suwiryo.,S.E.,M.M and Evi Martaseli.,S.E.,M.Ak). The purpose of this research is to evaluate how well the spending budget has performed. The variables employed in this research are qualitative, and descriptive methods are used to obtain the data. These approaches include observation, interviews, and recording of the Sukabumi Regency KPU spending budget realization report.In this instance, the government carries out the obligations and responsibilities that must be met in order to produce performance that has an effective and efficient end result, and it is obvious that it must pay attention to the standard of the Sukabumi Regency General Election Commission's performance. The results of this study are that spending in the 2021-2022 LRA always shows changes in the evaluation of the spending budget, but in 2022 after entering the 2024 election stage the budget in the Sukabumi Regency KPU has a discrepancy in budget realization due to different or additional policies activities outside of planning so that they always revise the budget and the ceiling in 2022 has decreased compared to 2021 as a result of this planning. So it is hoped that in the following year it can be even better so as not to burden the financial team at the Sukabumi Regency KPU.
Peranan Financial Technology dan Literacy Keuangan Untuk Meningkatkan Kinerja Keuangan UMKM di Wilayah Malang
Authors: Djoewita Djoewita  , Puji Handayati  , Satia Nur Maharani
Published: June 2024

The financial performance of key MSMEs is to be improved over time. Financial literacy is a determining factor to directly improve the use of financial technology and financial performance of MSMEs. Financial control moderates the effect of financial technology on financial performance, when MSMEs have strong financial control, optimal use of financial technology will further improve the financial performance of MSMEs. Financial institutions can also prioritise the development of financial literacy and education programmes to support MSME actors in achieving better financial outcomes.
Pengaruh Pendapatan Dan Perilaku Keuangan Serta Locus Of Control Terhadap Literasi Keuangan Melalui Keputusan Berinvestasi Sebagai Variabel Intervening
Authors: Serli Rusli  , Irfan Zam Zam  , Rusman Soleman
Published: June 2024

The purposes of this study are: (1) To analyze wheter income effects financial literacy and (2) To analyze wheter financial behavior effects financial literasi and (3) To Analyze wheter locus of control effects financial literacy and (4) to analyze wheter investment decision can mediate income, financial behavior and locus of control on financial literacy. The object of this reseach is micro, small and medium enterprices registered at the cooperatives and UMKM service in the city of Ternate. This type of reseach is quantitative. The analysis model in this study is multiple linear regression analysis using SPSS. Based on the result of this study indicate, (1) income has an effect on financial literacy, (2) Financial Behavior has a direct effect on financial literacy (3) Locus Of Control has a direct effect on financial literasi (4) Investment decisions cannot mediate the effect of income, financia behavior and locus of control on financial literasi.
Pengaruh Mental Accounting, Teknologi Informasi Dan Kualitas Sumber Daya Manusia Terhadap Kinerja UMKM Kecamatan Binawidya Pekanbaru
Authors: Rizky Dwi Anggraini  , Wira Rasamashar  , Rama Gita Suci
Published: June 2024

The purpose of this study is to ascertain how mental accounting, information technology, and the quality of human resources affect the performance of small and medium-sized enterprises (SMEs) in the Binawidya Pekanbaru District. This study's sample consists of 175 UMKM MSMEs in the Bianwidya subdistrict. 152 samples from 175 data samples that can be processed. Quantitative research is the type of study in question.The information investigation technique utilized is different direct examination, the information is handled utilizing programming SPSS rendition 26. Mental accounting, information technology, and the quality of human resources all have a positive and significant impact on the performance of MSMEs in the subdistrict of Binawidya, according to the findings of this study.
Penerapan Isak 35 Dalam Penyajian Laporan Keuangan Pada Masjid Besar Jampang Kulon
Authors: Iqbal Husaeni  , Andri Indrawan  , Evi Martaseli
Published: June 2024

The objectives of this study are: To explain management of the Mosque, To explain Mosque financial reporting, To explain the application of ISAK 35 in presentation of Mosque financial report. This research uses qualitative methods with a descriptive approach, Data collection techniques using observation, interviews, and documentation, Data analysis techniques used are: data collection, data reduction, data presentation and conclusion making or verification. The results of study show: The management of the financial report of the Great Mosque of Jampang Kulon still uses the manual method which only record cash receipt and disbursement, Financial reporting at the Great Mosque of Jampang Kulon is still simple reporting cash receipts and disbursement, Presentation of financial report Mosque still have not implemented financial report ISAK 35.
Otomotif Disaat Masa Pandemi Covid-19 Dengan Model Altman Z-Score
Authors: Irvan Rizky Septian  , Muhammad Zamzami  , Saepul Ridwan  , Fetiana Pristianti  , Elisabet Anandaputri  , Yanuar Ramadhan
Published: June 2024

This study aims to ascertain the financial condition and anticipate bankruptcy of several automotive industry companies during the Covid-19 outbreak. PT Astra International Tbk, PT Indomobil Sukses Internasional Tbk, PT Gajah Tunggal Tbk, and PT Astra Otoparts Tbk became the population in this study. This study also describes the company's financial performance, analyzes financial ratios to distinguish healthy and unhealthy companies, and determines how the company's financial performance and health in 2020-2022. Primary data is the company's financial statements from 2020-2022. Secondary data are journals and articles that support this research. The research method is a quantitative method based on the formulas in the Altman Z-Score theory. The results showed that the financial condition of these companies was not always stable from year to year during the pandemic.
Perhitungan Biaya Produk Berdasarkan Activity Based – Costing
Authors: Julia Rafika  , Muhammad  Rizky Ramadhan  , Saidatul  Mardiyah  , Wira Anggara Hadi Jamak  , Isra Hayati
Published: June 2024

Activity-based costing (ABC) is an important method of determining manufacturing costs that focuses on the activities involved in the production process. This article aims to present a review based on a literature review related to the application of the ABC method in product costing, along with an explanation of the steps for calculating product cost by this method.  In addition, this study also analyzes the results of applying the ABC method in increasing the accuracy and transparency of product cost calculations Operational costing (ABC) is an important method of determining production costs that focuses on the activities involved in the production process. This article aims to make comments on the basis of an overview of documents related to the application of ABC method in product costing, as well as explain the steps to calculate product cost by this method. Data from various related studies, articles and books are used to form a basic understanding of the practical steps in calculating product cost by ABC . method. Literature review is also used to identify the benefits and results of applying this method in increasing the company's production efficiency. The results of the literature review show that the application of the ABC method can produce a more accurate and transparent product cost calculation. With the ABC method, companies can identify the level of contribution of each activity in the production process, thus enabling management to determine the cost of products more precisely .
Pengaruh Dividen, Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan
Authors: Usi Sulistiana  , Elan Eriswanto
Published: June 2024

This study aims to determine the effect of dividends, profitability and solvency on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Dividends are measured using the dividend payout ratio (DPR), profitability is measured using return on assets(ROA) and solvency is measured using the debt to equity ratio (DER) and company value is measured using price to book value (PBV). This type of research is quantitative research, sampling in this study was carried out by purposive sampling method with predetermined criteria resulting in a sample of 16 companies. The analytical method used is multiple linear regression analysis using SPSS version 25. The partial results show that dividends and solvency have no effect on firm value, while profitability has a significant effect on firm value, simultaneous or simultaneous test results show that the independen variables namely dividends, profitability and solvency have a significant effect on firm value.
Pengaruh Fraud Diamond Terhadap Financial Statement Pada Perusahaan Properti Dan Real Estate di Indonesia
Authors: Patriandari Patriandari
Published: June 2024

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui apakah terdapat pengaruh Fraud Diamond yang diprosikan oleh Financial Targets, Risk of Financing, Rasionalisasi dan Pergantian Direksi terhadap Kecurangan Laporan Keuangan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia tahun 2016-2019 dengan menggunakan F-Score Model. Pengumpulan data dilakukan dengan menghimpun data laporan keuangan yang tersedia pada website Bursa Efek Indonesia. Sampel diambil dengan metode purposive sampling dengan kriteria tertentu, selama periode penelitian. Berdasarkan kriteria sampel yang telah ditetapkan maka diperoleh jumlah data observasi yang dapat diolah sebanyak 60 data. Metode pengujian yang dilakukan adalah Regresi Logistik. Hasil penelitian ini menunjukkan bahwa variabel Financial Targets dan Rasionalisasi berpengaruh positif dan tidak signifikan terhadap variabel terikat Kecurangan Laporan Keuangan, variabel Pergantian Direksi berpengaruh negatif dan tidak signifikan terhadap variabel terikat Kecurangan Laporan Keuangan. Sementara variabel Risk of Financing berpengaruh negatif dan signifikan terhadap variabel terikat Kecurangan Laporan Keuangan.
Analisis Strategi Bisnis Usaha Mikro Kecil Dan Menengah Toko Kue
Authors: Lucky Mahesa Yahya  , Vinda Putri Yanda  , Dinda Indriyani  , Abdul Hafid
Published: June 2024

The goal of business analysis of sponge cake companies is to comprehend the variables that affect their competitive market performance. Numerous important factors, including the external and internal environments as well as social and cultural factors, must be taken into account in this analysis. Several analysis techniques, including SWOT, STP, and market analysis, can be applied to business analyses of sponge cake companies. Finding an overview of the application of SWOT, STP, and market analysis in the "Kue Bolu Ina Boy" business is the aim of this study. By using these techniques, sponge cake companies can better understand the opportunities and challenges they face and develop a business plan that will maximize their growth and performance. Through appropriate business analysis, a sponge cake company can maximize productivity and boost earnings. In addition, business analysis can support sponge cake companies in adapting to changing circumstances and staying competitive in a market that is becoming more and more crowded.
Strategi Pengelolaan Bisnis Garam Kawah Bukit Citro untuk Meningkatkan Ekonomi Masyarakat Wonokoyo
Authors: Miftahurrohmah Brina , Dharmawan Yogantara Setya , Sisprasojo Nova Ridho , Faria Niswatun , Jannah Nur Alfiyah Miftakhul , Azzahrah Dewi Ayu Fitria , Tyas Naomi Ayu Citra Ning , Jannah Kharisma Roudlotul
Published: June 2024

Hampir seluruh penduduk Dusun Wonokoyo Kecamatan Sambeng Kabupaten Lamongan menggantungkan hidup sebagai petani padi dan palawija. Penghasilan sebagai petani hanya dirasakan tiga kali dalam setahun dan tidak menentu, bahkan kerap merugi. Sebenarnya, masyarakat dusun Wonokoyo mempunyai peluang usaha lain untuk membantu meningkatkan perekonomian yaitu produksi garam yang dibuat dari air kawah Bukit Citro yang terletak di dusun tersebut. Kurangnya pengetahuan mengenai cara-cara mengembangkan usaha garam menjadi hambatan bagi masyarakat dusun tersebut. Oleh sebab itu, serangkaian kegiatan pengabdian masyarakat dilakukan untuk membantu mengembangkan usaha tersebut. Kegiatan tersebut mencakup uji laboratorium logam berat dan mikrobiologi, desain produk, serta merancang proses bisnis. Beberapa perwakilan masyarakat dilibatkan untuk memberikan saran dan keputusan dalam mendesain produk dan merancang proses bisnis. Selain itu, semua masyarakat juga mengikuti pelatihan digital marketing dan sosialisasi rencana pengembangan produk. Kegiatan terakhir adalah mengumpulkan tanggapan masyarakat terhadap kegiatan ini melalui wawancara. Hasil pengujian laboratorium menunjukkan bahwa mikrobiologi kurang dari  CFU/g dan tidak terindikasi logam berat. Desain produk dan proses bisnis juga telah dibuat dan telah disetujui oleh masyarakat. Pelatihan digital marketing telah dilakukan dan mendapatkan respon positif dari masyarakat.
Migrar también es borrar. Y ser borrado.
Lo real de la identidad migrante en la escritura autobiográfica de Cristina Rivera Garza
Authors: Alicino Laura
Published: June 2024

This essay analyses the role the autobiographical writing plays in the construction of the migrant identity, with a specific focus on the novel Autobiografía del algodón (2020) by the Mexican writer Rivera Garza, which unfolds the migrant history of her family and her experience as a migrant writer in the US. From a theoretical approach that involves the complexity of the migrant subject and their body in relation to the territory, the aim is to demonstrate how the autobiographical space renders the ‘Real’ of an identity which is both personal and collective.
Mode locking regimes in a traveling wave tube with a feedback circuit
Authors:   Federal Research Center A.V. Gaponov-Grekhov Institute of Applied Physics of the Russian Academy of Sciences, 603950, Russia, Nizhny Novgorod, Ul'yanov str., 46, Vilkov M.N. , Ivanov A.A. ,   Federal Research Center A.V. Gaponov-Grekhov Institute of Applied Physics of the Russian Academy of Sciences, 603950, Russia, Nizhny Novgorod, Ul'yanov str., 46, Rozental R.M. ,   Federal Research Center A.V. Gaponov-Grekhov Institute of Applied Physics of the Russian Academy of Sciences, 603950, Russia, Nizhny Novgorod, Ul'yanov str., 46
Published: June 2024

The generation of sequences of short correlated pulses in a traveling wave tube (TWT) with a feedback circuit in mode locking regime are considered. It is shown that in a system with parameters corresponding to an experimentally implemented W-band TWT with a linear feedback circuit, it is possible to generate pulses whose peak intensity is several times the average power level. In turn, a significant increase in the peak pulse intensity can be achieved by adding a saturable absorber to the feedback circuit.
Detailing areas of receiving TV signal in single frequency network DVB-T2
Authors:   Far Eastern Federal University, 690922, Vladivostok, Russkiy Island, Ayaks settlement, 10, Statsenko L.G. , Petrosyants V.V. ,   Far Eastern Federal University, 690922, Vladivostok, Russkiy Island, Ayaks settlement, 10, Lomakin A.F. ,   CJSC Science and Technology Center «Digital technology and projects», 690002, Vladivostok, Altayskay st, 3, Kolesnikova N.E. ,   Far Eastern Federal University, 690922, Vladivostok, Russkiy Island, Ayaks settlement, 10, Tikhonov D.E. ,   PJSC «Megafon», 690091, Vladivostok, Okeansky Avenue, 17
Published: June 2024

One of the ways to clarify the zones of a television signal’s confident reception in single-frequency networks (SFN) DVB-T2 deployed on previously existing infrastructure of analog signal’s television is considered. A simulation model of the SFN broadcasting consist of module of the propagation of radio waves, module of a transmitting station, module of a receiving station and a geoinformation system. It has been revealed that the DVB-T2 broadcasting modes, the effective antenna suspension heights and the effective radiated power of transmitters, which are used in DVB-T2 broadcasting, can lead not only to the appearance of areas of intra-character interference with reduced television signal quality inside the service area, but also to the effect of the so-called "intra-network amplification". The discrepancy between the used protective interval (PI) and the topology of the studied OSS has been established.
Синтез и анальгетическая активность 4-(2-арил-3-ацил-4-гидрокси-5-оксо-2,5-дигидро-1H-пиррол-1-ил)бензойных кислот
Authors: Гейн Владимир Леонидович , Чалков Данил Владимирович , Романова Ангелина Витальевна , Бобровская Ольга Васильевна , Чащина Светлана Викторовна
Published: June 2024

Трехкомпонентной реакцией метиловых эфиров ацилпировиноградных кислот, ароматических альдегидов и 4-аминобензойной кислоты (ПАБК) синтезированы 4-(2-арил-3-ацил-4-гидрокси-5-оксо-2,5-дигидро-1H-пиррол-1-ил)бензойные кислоты. Строение соединений установлено методами ИК-, 1H и 13C ЯМР-спектроскопии. Обнаружена выраженная анальгетическая активность синтезированных соединений. Установлено, что ароильный заместитель в положении 3 гетероцикла увеличивает анальгетическую активность. Все изученные соединения являются практически нетоксичными.
INTERVENÇÃO EDUCATIVA SOBRE INTERAÇÃO MEDICAMENTO-NUTRIÇÃO ENTERAL NA UNIDADE DE TERAPIA INTENSIVA
Authors: Fernandes Evangelista Aniele , De paula Vanessa galdino , De Deus Lisboa Caroline , Guimarães Assad Luciana , Gonçalves Rocha Ronilson , Ferreira de Almeida Luana
Published: June 2024

Introdução: Alguns nutrientes presentes na dieta enteral podem alterar o efeito dos medicamentos, acarretando prejuízos ao tratamento, perdas na biodisponibilidade do fármaco e redução do nível sérico. Objetivo: avaliar o conhecimento dos profissionais   de enfermagem acerca da interação medicamento-nutrição enteral em uma unidade de terapia intensiva, antes e após intervenção educativa. Método: Estudo quase-experimental não randomizado, realizado na Unidade de Terapia Intensiva geral de um hospital Universitário no Estado do Rio de Janeiro, entre os meses de fevereiro a setembro de 2023. Para análise dos dados, foi atribuído um ponto aos acertos do questionário e aos erros foi atribuída a pontuação zero, gerando um somatório para os períodos pré-intervenção e pós-intervenção, para avaliar os efeitos da atividade educativa.Resultados: O escore médio de conhecimento dos participantes relacionada à administração de medicamentos pré-intervenção foi 13,07 pontos e pós-intervenção 18,57 pontos; trituração de medicamentos, de 3,35 pontos e 4,54 pontos respectivamente; diluição de medicamentos, escore pré-intervenção de 3,38 pontos e pós-intervenção 4,69 pontos; administração de medicamentos por sonda enteral, 4,45 pontos pré intervenção e 5,69 pontos pós-intervenção;  interação entre medicamentos e nutrição enteral, escore pré-intervenção de 1,88 pontos e pós-intervenção 3,64 pontos. Isso indica que houve uma melhoria significativa no conhecimento dos participantes após a intervenção. Conclusão: Os resultados da pesquisa demonstraram efetividade na ação educativa.
Rise of Intelligent Machines: Influence of Artificial Intelligence on Mechanical Engineering Innovation
Authors:   Department of Mechanical Engineering, Abacus Institute of Engineering and Management, Hooghly, West Bengal, India, Mondal Surajit , Goswami Shankha Shubhra ,   Department of Mechanical Engineering, Abacus Institute of Engineering and Management, Hooghly, West Bengal, India
Published: June 2024

The integration of artificial intelligence (AI) into mechanical engineering has precipitated a profound transformation in the way engineers conceive, design, and execute projects. This paper explores the multifaceted impact of AI on mechanical engineering innovation, elucidating the myriad ways in which intelligent machines are revolutionizing traditional practices and catalyzing unprecedented advancements. In the realm of design, AI algorithms are revolutionizing the conceptualization and optimization processes. By leveraging machine learning and optimization techniques, engineers can explore vast design spaces with unparalleled efficiency, uncovering innovative solutions that might otherwise remain elusive. These AI-driven design tools not only expedite the development cycle but also enable the creation of products and systems with enhanced performance characteristics, such as improved energy efficiency, structural integrity, and functional versatility. Moreover, AI's influence extends beyond the design phase and permeates the entire manufacturing ecosystem. AI-driven automation is reshaping production lines, enabling agile and adaptive manufacturing processes that respond dynamically to changing demands and conditions. Through the integration of sensors, actuators, and AI-powered control systems, factories are becoming increasingly intelligent and autonomous, optimizing resource utilization, minimizing waste, and maximizing throughput.
Decoding Information Content underlying The Binary Codes of Nucleotide Bases of Codons
Authors: Mohanty Bijan Bihari
Published: June 2024

In the previous article [1], author had derived that each of the four nucleotide bases assumes a specific binary 2-bit code out of 24 choices available and this code is different for L-amino acids , D- Amino Acids and with respect to codons and anticodons. Moreover, the code was derived without considering the underlying physicochemical traits of the individual bases. In the current research article, physicochemical traits of bases are discussed and then matched with the binary bits of all the bases in the entire space of 24 configurations including the configurations pinned to the bases in extant genetic code. The Matching exercise reveals that for Standard Genetic Code, only specific 2 out 3 stated traits of the bases are tagged to the bits and that too in a specific order. Trait attached to the first bit cannot be interchanged with that of the second bit and vice versa. For the first time, a logical explanation is given. Moreover, the binary representation of bases is restricted to specific subset comprising of 4 configuration out of 24. Other novel and hitherto not discovered patterns emerge such as a new binary set of representation of bases comprising of 4 configurations which possibly manifests itself at transfer RNA level leading to possible different ways of information exchange. The analysis also leads, for the first time, to the existence of a 5th information molecule other than the current four bases (A, G, U/T, C) more as an explanation of anticodon binary representation than a de novo proposition.
The ties that bind: Computational, cross-cultural analyses of knots reveal their cultural evolutionary history and significance
Authors: Kaaronen Roope Oskari , Henrich Allison K. , Manninen Mikael A. , Walsh Matthew J. , Wisher Isobel , Eronen Jussi T. , Riede Felix
Published: June 2024

Integral to the fabric of human technology, knots have shaped survival strategies throughout history. As the ties that bind, their evolution and diversity have afforded human cultural change and expression. This study examines knotting traditions over time and space. We analyse a sample of 332 knots from 83 ethnographically or archaeologically documented societies over ten millennia. Utilising a novel approach that combines knot theory with computational string matching, we show that knotted structures can be precisely represented and compared across cultures. This methodology reveals a staple set of knots that occur cross-culturally, and our analysis offers insights into their cultural transmission and the reasons behind their ubiquity. We discuss knots in the context of cultural evolution, illustrating how the ethnographic and archaeological records suggest considerable know-how in knot-tying across societies spanning from the deep past to contemporary times. The study also highlights the potential of this methodology to extend beyond knots, proposing its applicability to a broader range of string technologies.
Teacher’s Evaluation and Statistical Analysis used by ABM Students in assessing their Educational Goals
Authors: Lee Christopher M.
Published: June 2024

The research article explains the Teacher’s Evaluation and it’s Statistical Analysis gathered with the ABM Students in Asian College of Science and Technology - Quezon City (ACSAT - Quezon City) for the month of June, 2016. This is the way on how the Facilitator assessed and captured each of the Grade 11 ABM Students in the pursuit of their College plans and aspirations after graduation. Also, the research article interprets and summarizes basic statistical results needed for an accurate discussions, interpretations, and conclusions thereof. It is also very important for Students to participate, interact, convey, and used appropriate answers to gather survey results entirely done in the classroom setting discussions. Other special concerns which the Teacher who conducted the research survey is by helping the Students when difficulty and problem arises like how respondents reply or answer the career survey questions effectively. Moreover, the research paper endeavors to reveal student's insight on such issues by means of assessing themselves in a normalize approach. Also, the given questions are timely and relevant towards their educational goals, and it addresses how the Students answered based on their personal assessments and opinions.
Business to Consumer (B2C) Relationships: Should Local Businesses have to be Honest with their Customers all the time?
Authors: Lee Christopher M.
Published: June 2024

The execution and construction of the Research article is to be engaged an in-depth business description, and to gather evidential data statement analysis on how local businesses somehow be engaging with their customers in an honest corporate mindset, and to establish B2C marketing relationships in the local market. As per many business leaders of different organizations said that, to be globally competitive and to attract loyal consumers, one should first patronize the local products including the company branding, and second, a continuous B2C honest engagements within them. Categorically speaking, there are several perceptions, challenges, and apprehensions for most consumers’ point of views in relation to their business proprietary engagements and other third party related business communications. This is when business owners started to imposed several commanding entity regulations that ensure their local branding will not suffer, and it will still be patronize by their valuable consumers at present.