bluuebunny/crossref_metadata_2025 huggingface dataset:
Risk and Return Money Saving di Reksadana dan Bank Digital
Authors: Pradini Anez Yuniar
Published: October 2023

In the era of the industrial revolution 4.0, as it is now, digitizing the banking and financial sector is important, considering that technological disruption has touched almost all aspects of life. In the world of investment and banking, the system used is already digital-based. The financial literacy level of the Indonesian people in 2022 will increase to 49.68%. This means that people are now smarter when it comes to choosing the financial products they will use. Currently, many financial institutions offer the advantages of each product by offering quite competitive returns. As an effort to increase public literacy, this study intends to compare the two financial products, namely mutual funds in seed applications and financial products at Bank Neo Commerce (BNC). The methodology used in this research is descriptive qualitative. The results of this study state that mutual funds and money savings at BNC both have advantages in terms of features and convenience. However, both have differences in the returns offered and the risks borne. Where digital banks offer greater returns with a lower level of risk. Interestingly, investment activities have the concept of compounding interest which has the possibility of obtaining much greater returns on the condition that the investment period is extended.
CРЕДСТВА КОГНИТИВНОЙ КАТЕГОРИИ ИЗБЫТОЧНОСТИ И ИХ ПОЛИФУНКЦИОНАЛЬНОСТЬ В ХУДОЖЕСТВЕННОМ ТЕКСТЕ
Authors: FILIPPOVA Olga
Published: October 2023

В статье рассматривается языковое явление избыточности в художественном тексте как необходимое условие, обеспечивающее адекватную интерпретацию информации адресатом. Целью исследования является определение функциональной и концептуальной значимости средств избыточности. Определяются основные методологические предпосылки исследования, исходя из критического анализа лингвистической литературы по проблемам когнитивной лингвистики, когнитивной стилистики и теории художественного текста. Выявляются основные средства когнитивной категории избыточности в художественном тексте, такие как повтор, перифраз и конвергенция стилистических приемов, исследуется их роль в распределении информации в художественном тексте. Анализ проводится на материале англоязычной художественной прозы конца XIX — начала XX века. Определяется функциональная значимость категории избыточности в художественном тексте, ее стилистические, прагматические и когнитивные функции в их взаимодействии. Отдельное внимание уделяется когнитивной функции средств избыточности, заключающейся в выдвижении концептуально-значимой информации. Результаты данной работы состоят в обосновании когнитивной природы средств избыточности и их намеренного использования в художественном тексте, а также обосновании их функциональной и концептуальной значимости.
Analysis of the Impact of National Medical Insurance Negotiation Policy on the Use of Anticancer Drugs in a Hospital
Authors: Yong ZOU
Published: October 2023

To analyze the impact of national medical insurance negotiation policy on the use of anti- cancer drugs in a certain hospital. The usage information of anti-tumor drugs in the hospital from 2018 to 2019 was selected, and a comparative analysis of the usage situation of anti-tumor drugs was conducted. It found that the national medical insurance negotiation policy effectively promoted the use of anti-tumor drugs, reduced drug prices, and improved the accessibility of anti-tumor drugs.
Massive Gastro Intestinal Bleeding Revealing an Ileal GIST: A Case Report and Literature Review
Authors: Y Yassine , D Rajih , R Izaabel , O Nacir , F Lairani , A Errami A , S Oubaha , Z Samlani , K Krati
Published: October 2023

Gastrointestinal stromal tumors (GISTs) are the most common malignant subepithelial lesions of the gastro-intestinal tract, they can be difficult to diagnose and have a varied clinical outcome. We report the case of a 70-year-old man who presented a recurrent and severe gastro intestinal bleeding revealing an ileal GIST. Upper GI endoscopy and colonoscopy showed no abnormalities, meanwhile abdominal CT scan revealed the tumor. The patient underwent surgery and the diagnosis of an ileal GIST was confirmed by histopathological evaluation.
Anesthetic Management of Large Hydatid Cyst Removal: A Case Report
Authors: kumar Nidhi , Sri S. Sreya
Published: October 2023

Anesthetic management approach to achieve optimal outcome in hydatid cyst removal surgery is essential to prevent the dreaded intraoperative complication the anaphylaxis. Hydatid cysts are parasitic infections caused by Echinococcus granulosus. Laparoscopic large hydatid Cyst removal surgeries offer enhanced post-surgery benefits. Anesthesia plays a crucial role in ensuring optimal patient outcomes. This case report discusses the essential aspects of anesthetic management for such procedures.
Theological Understanding of Conversion from Luke 13:7-14 and Acts 2:14-38 and its Missiological Imperatives for African Christian Missions
Authors: ADEJUWON Olukemi Esther , OLAOSUN Olusegun Stephen
Published: October 2023

The thrust of this paper is a theological understanding of conversion which comes from text-driven biblical preaching and its missiological imperative for Christian missions in Africa. The study adopted a descriptive approach to discuss conversion as it relates to missions from Lukan perspective in two passages; Luke 13:7-14 and Acts 2:14-38 noting that conversion and fulfillment of the Great Commission is central and critical to these texts. Inferences drawn from brief expositions of the two texts revealed that conversion is the need of everyone and authentic proclamation of the Gospel is important for true conversion to take place. It is also inferred that true conversion coming from repentance and having faith in Jesus Christ as Lord and Saviour should reflect in a new way of life or transformation evident in simplicity and care for others. The study submitted that it is imperative for contemporary church in Africa to understand conversion as necessary to rid the nations of different menace including corruption, ungodly leadership and poverty. It is also imperative for the church in Africa to proclaim the gospel capable of resulting into conversion and transformation by engaging in expository text-driven biblical preaching, lifestyle evangelism, and demonstrating the power of God through signs and wonders. The delivery of the word of God must be accompanied with effective exposition of the biblical text through preaching to stir the heart of the hearer to true conversion.
Transplante de Órgãos e Tecidos: Uma revisão das técnicas cirúrgicas e aspectos éticos envolvidos no transplante de órgãos, como fígado, rim e coração.
Authors: Freitas Amanda Torres de , Batista Gabriel Fonseca , Silva Nathália Antunes , Siegel Alexandre Weirich Meurer , Correa Katryne Ferreira Rodrigues
Published: October 2023

O transplante de órgãos e tecidos é uma conquista marcante da medicina moderna, oferecendo esperança e uma segunda chance de vida para inúmeros pacientes. Este artigo de revisão aborda o panorama abrangente desse campo multidisciplinar, explorando técnicas cirúrgicas avançadas, desafios éticos e perspectivas futuras. As técnicas cirúrgicas avançadas são cruciais para o sucesso dos transplantes, permitindo procedimentos mais seguros e eficazes. A engenharia de tecidos e a impressão 3D de órgãos emergem como inovações promissoras, mas também apresentam dilemas éticos. Questões éticas complexas permeiam o transplante de órgãos, desde a alocação justa de órgãos até o consentimento informado e a privacidade do paciente. A ética é fundamental em todos os estágios do processo de transplante e exige uma abordagem cuidadosa. Os desafios futuros incluem a escassez de órgãos, que exige soluções inovadoras, como a regeneração de órgãos e órgãos artificiais. Garantir o acesso global a transplantes e abordar questões emergentes, como o uso da inteligência artificial, são tarefas essenciais. Em última análise, o transplante de órgãos e tecidos é um campo dinâmico que requer colaboração entre profissionais de saúde, pesquisadores, eticistas e a sociedade. A discussão contínua é fundamental para garantir que os avanços técnicos e éticos beneficiem a humanidade de maneira justa e equitativa.
Cirurgia de Aneurisma Cerebral: Uma revisão das técnicas de tratamento de aneurismas cerebrais, incluindo a embolização endovascular e a cirurgia aberta.
Authors: Guastaldi Giovana Pesce , Campos Lucas Amaral , Morlin Lauriane Ferreria , Ferreira Rafael Guedes , Bacelar Giulio da Silva
Published: October 2023

Este artigo de revisão aborda as técnicas de tratamento de aneurismas cerebrais, com foco na embolização endovascular e na cirurgia aberta. Os aneurismas cerebrais são condições médicas sérias que requerem intervenção imediata para evitar complicações potencialmente fatais. A embolização endovascular é uma abordagem minimamente invasiva que demonstrou eficácia na oclusão de aneurismas e na redução de complicações. Estudos clínicos mostraram uma taxa de oclusão completa de 79,3% após um ano do procedimento, com menor morbidade em comparação com a cirurgia aberta. No entanto, a seleção criteriosa dos pacientes é fundamental. Por outro lado, a cirurgia aberta, embora mais invasiva, é altamente eficaz, com uma taxa de oclusão completa de 95% em longo prazo. A escolha entre as técnicas deve ser individualizada, considerando a anatomia do aneurisma, a saúde geral do paciente e outras variáveis clínicas. Avanços tecnológicos contínuos estão moldando a evolução dessas técnicas, com dispositivos e abordagens inovadoras melhorando sua eficácia e segurança. No entanto, esta revisão identifica algumas limitações, incluindo a falta de ensaios clínicos randomizados controlados diretamente comparando as duas técnicas e a necessidade de estudos de longo prazo para avaliar a durabilidade das intervenções. Recomenda-se que futuras pesquisas se concentrem em estudos prospectivos de longo prazo com grupos de controle apropriados, bem como na investigação de novas tecnologias e abordagens para aprimorar o tratamento de aneurismas cerebrais.
THE BALANCED SCORECARD ASSESSMENT FOR PUBLIC UNIVERSITY MANAGEMENT
Authors: M. Khoiruddin  , Andhi Wijayanto  , Angga Pandu Wijaya
Published: October 2023

The objective of this study is to conduct an analysis of a public university utilising the Balanced Scorecard framework. The purpose of conducting this study is to evaluate the performance of the university using a strategic management framework that incorporates four key perspectives: Financial, Customer (Student), Internal Processes, and Learning and Growth. The methodology utilised include the collection of primary and secondary data from the public university. The study emphasises the significance of proficiently managing resources, achieving a balance between endowment performance and return on investment, and securing the institution's long-term sustainability within the Financial Perspective. The importance of attaining high levels of student satisfaction and retention rates is emphasised in the context of the Customer (Student) Perspective. The Internal Processes Perspective places significant emphasis on the necessity of maintaining a harmonious among several aspects, including curriculum development, faculty productivity, operational efficiency, and quality assurance. The Learning and Growth Perspective highlights the institution's dedication to achieving high academic standards, fostering adaptation, and promoting innovation. The implementation of strategic management practises, such as the balanced scorecard, within public universities has been found to have a positive impact on their overall academic performance and success.
KEYWORDS: Public University, Strategic Management, Balanced Scorecard
KINETIC AND THERMODYNAMIC ASSESSMENT OF THE POTENCY OF IRVINGIA GABONENSIS PLANT EXTRACT AS AN ECO-FRIENDLY INHIBITOR FOR MILD STEEL IN AN ACIDIC ENVIRONMENT
Authors:   Department of Mechanical Engineering, Nigeria Maritime University Okerenkoko, Nigeria, OKUMA Silas Oseme , OGAGAVWODIA Ejovi Okuma ,   Department of Mechanical Engineering, River State University, Port Harcurt, Nigeria, OBASEKI Martins ,   Department of Mechanical Engineering, Nigeria Maritime University Okerenkoko, Nigeria, NWAEJU Cynthia Chinasa ,   Department of Mechanical Engineering, Nigeria Maritime University Okerenkoko, Nigeria
Published: October 2023

The kinetic and thermodynamic efficacy of Irvinga Gabonensis plant extract as an effective eco-friendly inhibitor for mild steel in acidic environment were studied using gravimetric measurement (GM) at varied temperature of 298,308, and 318 K, as well as
Pengaruh Debt to Equity Ratio, Return on Asset dan Return on Equity terhadap Return Saham
Authors: Oebit Cut Edwina Safia , Juniarti Septiani , Sueno Risky Chandra
Published: October 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Debt to Euity Ratio, Return On Equity,dan Return On Terhadap Return Saham (Studi Kasus pada Perusahaan Sub Sektor Perbankan yang Tercatat di Bursa Efek Indonesia Periode 2016 - 2021). Populasi yang akan digunakan dalam penelitian ini adalah seluruh perusahaan sub sektor perbankan yang tercatat di Bursa Efek Indonesia periode 2016-2021 yaitu sebanyak 5 populasi. Sampel yang akan digunakan penelitian ini sebanyak 5 sampel perusahaan sub sektor perbankan yang tercatat di Bursa Efek Indonesia periode 2016-2020. Metode pemilihan sampel dalam penelitian ini menggunakan teknik sample jenuh yaitu teknik penentuan sample apabila semua anggota populasi digunakan sebagai sampel. Metode pengumpulan data menggunakan teknik studi kepustakaan dengan jenis data sekunder, yaitu data yang telah diolah atau disajikan dan telah dipublikasikan di situs BEI. Metode pengolahan data dalam penelitian ini menggunakan analisis regresi data panel dengan bantuan software EViews versi 10. Hasil penelitian ini menunjukkan bahwa Debt to Equity Ratio tidak berpengaruh terhadap return saham dan Return on Assets dan Return on Equity berpengaruh positif dan signifikan terhadap return saham.
Pengaruh Literasi Zakat, Transparansi, dan Akuntabilitas terhadap Preferensi Muzakki dalam Memilih Lembaga Zakat
Authors: Fitriani Afifah , Hidayah Khusnul
Published: October 2023

This study aims to obtain empirical evidence that zakat literacy, transparency, and accountability can influence muzakki's interest in choosing a zakat institution. The dependent variable in this study is the preference of muzakki who choose to distribute zakat in state zakat institutions or private zakat organizations. The independent variables in this study are zakat literacy, transparency, and accountability. Zakat literacy, transparency, and accountability are measured using a 5-point Likert scale. The population in this study are all muzakki who distribute zakat at zakat institutions. Based on the simple random sampling method, the samples obtained were 56 samples that met the criteria. The analytical method used is multiple linear regression analysis. The results of the study show that zakat literacy and accountability have a significant effect on muzakki's preferences in choosing zakat institutions, while transparency has no significant effect on muzakki's preferences in choosing zakat institutions. Muzakki's preferences are dominated by distributing zakat at the nearest mosque and distributing it directly to the recipients of zakat.
Zeměpis v Československé encyklopedii
Authors: Louček Dimitrij
Published: October 2023

An information is given about the share and the position of geography in the new encyclopaedia, prepared for the publishing by the Czechoslovak Academy of Sciences in its Encyclopaedic Institut. This general encyclopaedia, of the middle-encyclopaedic size, will have 10 volumes of 800 pages each and 2 volumes of register and addenda. It will be published in 1970-1975, two volumes yearly. Geography will have 10% of the whole volume of the encyclopaedia, with the prevailing number of short characteristics of geographical names.
Rancang Bangun Aplikasi Pengarsipan Berkas Berbasis Android pada Kantor Notaris NJ
Authors: Sari Dian Novita , Rosadi Muhammad Imron
Published: October 2023

Archives is a collection of records or documents containing information on the activities and transactions of an organization, institution, and company. The Notary office NJ notary has been using conventional methods for archiving files, which requires a considerable amount of time when needing to retrieve such data in the future. Due to this conventional approach, human errors often occur. The purpose of this research is to develop an Android-based file archiving application for the Notary Office of NJ. The waterfall method is utilized for system development. The application is designed using Figma and built using android studio. Based on the results of black box testing, the developed application can be used without any errors or bugs. Additionally, Usability testing was conducted to measure the level of usefulness, with a learning aspect score of 96%, an efficiency aspect score of 0,024 goals/sec, an average overall relative efficiency of 82.1%, and an error aspect score of 0.04. Based on these results, it can be concluded that the application is suitable according to the usability testing, and it is suitable for implementation in the notary office of NJ
Penerapan Model Prototype Untuk Pembangunan Sistem Point of Sale (POS) Pada Toko Ritel
Authors: Aisyah Rara Puspa , Masa Amin Padmo Azam , Setyadi Hario Jati
Published: October 2023

Point of Sale (POS) system in the business field, especially in the field of sales in retail stores is needed. This is because POS can replace business processes from conventional to systemized using electronic devices, namely computers. Toko Kafindra currently has not implemented a computerized business process. Therefore, this research implements a POS that can help Toko Kafindra in facilitating the management of business processes so that the retail store business can grow rapidly. This research uses a prototype model to facilitate the identification of user needs for the system to be built. The results showed that the Kafindra Store POS not only made it easier for the owner to know the outgoing goods but also could make it easier for the owner to know the incoming goods using the system of purchasing goods to suppliers. In addition, based on the results of the blackbox test on the system, the test results are valid and the system functions properly
Afro-Mexican Constructions of Diaspora, Gender, Identity and Nation
Authors: Ramsay Paulette A.
Published: October 2023

Paulette Ramsay’s study analyses cultural and literary material produced by Afro-Mexicans on the Costa Chica de Guerrero y Oaxaca, Mexico, to undermine and overturn claims of mestizaje or Mexican homogeneity. The interdisciplinary research draws on several theoretical constructs: cultural studies, linguistic anthropology, masculinity studies, gender studies, feminist criticisms, and broad postcolonial and postmodernist theories, especially as they relate to issues of belonging, diaspora, cultural identity, gender, marginalization, subjectivity and nationhood. The author points to the need to bring to an end all attempts at extending the discourse, whether for political or other reasons, that there are no identifiable Afro-descendants in Mexico. The undeniable existence of distinctively black Mexicans and their contributions to Mexican multiculturalism is patently recorded in these pages. The analyses also aid the agenda of locating Afro-Mexican literary and cultural production within a broad Caribbean aesthetics, contributing to the expansion of the Caribbean as a broader cultural and historical space which includes Central and Latin America.
Improved Pyrotechnics: Closer to the Burning Number Conjecture
Authors: Bastide Paul , Bonamy Marthe , Bonato Anthony , Charbit Pierre , Kamali Shahin , Pierron Théo , Rabie Mikaël
Published: October 2023

The Burning Number Conjecture claims that for every connected graph $G$ of order $n,$ its burning number satisfies $b(G) \le \lceil \sqrt{n}\, \rceil.$ While the conjecture remains open, we prove that it is asymptotically true when the order of the graph is much larger than its growth, which is the maximal distance of a vertex to a well-chosen path in the graph. We prove that the conjecture for graphs of bounded growth reduces to a finite number of cases. We provide the best-known bound on the burning number of a connected graph $G$ of order $n,$ given by $b(G) \le \sqrt{4n/3} + 1,$ improving on the previously known $\sqrt{3n/2}+O(1)$ bound. Using the improved upper bound, we show that the conjecture almost holds for all graphs with minimum degree at least $3$ and holds for all large enough graphs with minimum degree at least $4$. The previous best-known result was for graphs with minimum degree $23$.
On $3$-uniform hypergraphs avoiding a cycle of length four
Authors: Ergemlidze Beka , Győri Ervin , Methuku Abhishek , Salia Nika , Tompkins Casey
Published: October 2023

We show that the maximum number of edges in a $3$-uniform hypergraph without a Berge cycle of length four is at most $(1+o(1))\frac{n^{3/2}}{\sqrt{10}}$. This improves earlier estimates by Győri and Lemons and by Füredi and Özkahya.
A Curious Identity Arising From Stirling's Formula and Saddle-Point Method on Two Different Contours
Authors: Hwang Hsien-Kuei
Published: October 2023

We prove the curious identity in the sense of formal power series:\[\int_{-\infty}^{\infty}[y^m]\exp\left(-\frac{t^2}2+\sum_{j\ge3}\frac{(it)^j}{j!}\, y^{j-2}\right)\mathrm{d} t= \int_{-\infty}^{\infty}[y^m]\exp\left(-\frac{t^2}2+\sum_{j\ge3}\frac{(it)^j}{j}\, y^{j-2}\right)\mathrm{d} t,\]for $m=0,1,\dots$, where $[y^m]f(y)$ denotes the coefficient of $y^m$ in the Taylor expansion of $f$, which arises from applying the saddle-point method to derive Stirling's formula. The generality of the same approach (saddle-point method over two different contours) is also examined, together with some applications to asymptotic enumeration.
Platelet Transfusion in Clinical Practice: A Narrative Literature Review
Authors: Willim Herick Alvenus , Wandi
Published: October 2023

Platelet transfusion plays a vital role in clinical practice, serving as a cornerstone in the management of various medical conditions. Thrombocytopenia, characterized by a low platelet count, can result from decreased platelet production, increased peripheral platelet destruction, increased splenic sequestration, or dilutional thrombocytopenia. Platelet transfusion is commonly administered for prophylactic purposes to prevent bleeding in patients with hypoproliferative thrombocytopenia and before invasive procedures or surgeries. In cases of bleeding or significant bleeding risk, therapeutic platelet transfusion is employed. This review article aims to provide an understanding of platelet transfusion and its applications in daily clinical practice. The dosage and administration of platelet transfusion, as well as potential complications, are discussed. Understanding the indications, contraindications, and appropriate use of platelet transfusion is crucial for optimizing patient outcomes and ensuring safe and effective clinical practice.
Economic Implications of Microgrid Operation Dispatching Using Cuckoo Search Algorithm
Authors: Ghinet Andreea
Published: October 2023

As a method for analyzing fractals taking the source-network-load-storage into consideration, this slide will show the improved cuckoo search algorithm, inspired by some cuckoo species by laying their eggs in birds' nests host from other species. This improved algorithm can be applied for various optimization problems, but in this paper it was applied only for coordinated energy management based on demand in distribution networks. For short, the algorithm starts by initializing the data and the surplus sale conditions, each hour with sale is a nest and all the PV powers are a population. Each egg is a load-storage-production-surplus profile. This profile is randomly analyzed according to the optimal cost between sale or purchase or storage. The result is an ordering of the intervals of the day at a optimum microgrid operating cost. This advance algorithm has been integrated in Siemens PLC and a logic diagram is developed in this paper.
Abelian Groups Derived From Hypergroups
Authors: Ameri Reza , Afshar B.
Published: October 2023

We introduce a new strongly regular relation α on a given group G and show that α is a congruence relation on G, with respect to module the commutator subgroup of G. Then we show that the composition of this relation with the fundamental relation β* is equal to the fundamental and γ are is equal to the relation α. and we conclude that if ρ is an arbitrary strongly regular relation on the hypergroup H, then the effect of α on ρ, results in a strongly regular relation such that its quotients is an abelian group.
Investigation Of Spectroscopic And Electronic Properties Of Some Schiff Basesderived From 2-Hydroxy-3-Methoxy-5-Nitrobenzaldehyde By Dft Method
Authors: Saadallah Aseel Ethar Saadallah , Alyar Hami̇t , Alyar Saliha
Published: October 2023

In this study, the theoretical spectroscopic and some electronic properties of MMP and FMP compounds were investigated and the obtained theoretical results were compared with some experimental values. For this purpose, firstly, MMP and FMP compounds were optimized by DFT method using the B3LYP functional and the 6-311G++(d,p) basis set. With the help of the optimized structure obtained, the chemical shift values of H-NMR and 13C-NMR were calculated in the gas phase by the Gaussian G09 (Linux) and Gauss View 5.0 programs according to the GIAO method. According to the results obtained, it was seen that the theoretical values were compatible with the experimental values. In the theoretical part of the study, the IR frequency values of the studied compounds were calculated using the same method and basis set, and vibration frequencies were marked. Finally, the nonlinear optical properties of the compounds of interest; Polarizability and hyperpolarizability values were calculated by making polar calculations in the single point energy calculation. As a result of the calculations, the energy band gaps between the HOMO and LUMO orbitals of MMP and FMP are 1.34 eV and 3.64 eV. First static hyperpolarizability of MMP and FMP were found as 29273.7 x10-33 and 26500.5 x10-33 esu, repectively.
Characteristics of the Components of the Lexico-Semantic Field of Landscape Architecture, Taking into Account Their Place in the Terminological System (Based on the English Language)
Authors:   Northern (Arctic) Federal University named after M.V. Lomonosov, Kaneeva Anastasiya S.
Published: October 2023

The field approach, based on the idea that languages are systems of systems whose components interact with each other, is increasingly being used to analyse lexico-semantic sets. Lexical systems are studied within the framework of this approach by constructing fields. This has a beneficial effect on the subsequent analysis, systematization and description of vocabulary. The purpose of this article was to characterize units of the lexico-semantic field of landscape architecture in terms of their place in the terminological system. The research material included texts belonging to the modern Englishlanguage professional discourse of landscape architecture. The following tasks were set: to collect the linguistic material, categorize the linguistic units into field sets, establish whether the lexical units belong to the terminological system of landscape architecture and determine their place in it, as well as to describe the results obtained. In order to complete the tasks, the following methods were used: descriptive method, field structuring, analysis of dictionary definitions, contextual analysis, and quantitative calculation method. Field components were analysed taking into account the specific features of its organization and the semantic relations between its components. The scientific novelty and significance of this paper lie in the lack of studies exploring the vocabulary of such a dynamically developing sphere as landscape architecture through the use of the field structuring method and the terminological approach. The article contributes to the development of terminology science. Its practical significance is due to the fact that its materials can be used in preparation for seminars and lectures on English lexicology and in teaching English for specific purposes. According to the results obtained, most of the units of the landscape architecture field are terms, while quasi-terms and other units are rare. Within the field, terminological families were identified, in which synonymy, hyper-hyponymy, and part–whole relations were observed. Most of the terms are unambiguous. The number of word terms and word combination terms in the field is almost equal. Terms naming objects, in accordance with the semantic classification, prevail significantly over terms naming processes, features, quantities and their units.
Problems of Paradigmatic Relations in Terminology
Authors:   Northern (Arctic) Federal University named after M.V. Lomonosov, Fedulenkova Tat’yana N. ,   Vladimir State University
Published: October 2023

The book under review is of interest as it outlines the author’s approach to understanding the paradigmatic relations in terminology. The structure of the terminological field and terminological system is differentiated, which makes it possible to use them in describing the processes of transterminologization and determinologization. In addition, the reasons for restricting synonymy, homonymy and polysemy in terminology are explained. Considering the issues of hypo-hypernymic relations in the terminological system, the author argues that the genus–species and dichotomous classification relations are the optimal type of terminological relations. Variation and synonymy are defined as zones of development for terminological systems. Homonymy and paronymy are considered by the author as totally undesirable phenomena in terminology.
The First Forum of Russian and Belarusian Historians
Authors:   Northern (Arctic) Federal University named after M.V. Lomonosov, Goldin Vladislav I.
Published: October 2023

The paper presents an analytical review of the materials of the First Forum of Russian and Belarusian Historians, which took place in Moscow in the beginning of June 2023. The author describes the work of the plenary session and sections as well as identifies the most significant topics and issues that were presented and discussed during the forum. The article highlights the significance of the collaboration of Russian and Belarusian historians for creating an adequate perception of the two countries’ common history and historical memory as well as for their presentation in the international scientific dialogue. It is pointed out that creating common history is important for stronger friendly ties and further collaboration between the countries and peoples of Russia and Belarus.
Broadening of attention dilates the pupil
Authors: Kolnes Martin , Uusberg Andero , Nieuwenhuis Sander
Published: October 2023

Inconclusive evidence suggests that the pupil is more dilated when the breadth of attention is broad compared to narrow. To further investigate this relationship, we recorded pupil size from healthy volunteers while inducing trial-wise changes in breadth of attention using a shape-discrimination task where participants had to remember the location of a gap in a small or a large circle. A visual search task with targets presented at different distances from the centre of the screen was used to behaviourally assess the success of the manipulation of breadth of attention. Data were analysed using a generalised additive mixed model to test the experimental effects on pupil size after controlling for the effects of gaze location and eye vergence. The results showed that the pupil was more dilated in the broad-breadth-of-attention condition compared to the narrow-breadth-of-attention condition. However, the effect of attentional breadth on visual search performance was not mediated by pupil size, suggesting that more research is needed to understand the functional role of pupil dilation in relation to breadth of attention.
AKUNTANSI ZAKAT FITRAH : KAJIAN PSAK 109 (Study Kasus Pada Masjid Baitul Muqarrabin Punge Blang Cut Banda Aceh)
Authors: Maksalmina Maksalmina
Published: October 2023

This study aims to analyze the management of zakat in Zakah Fitrah Committee of Baitul Muqarrabin Mosque on implementing Zakah Accounting based on PSAK 109. This is a qualitative research with case study. The data collection technique done through interview. The results showed that Zakah Fitrah Committee of Baitul Muqarrabin Mosque has performed its duties and functions as the Amil Zakat Agency in accordance with decree of Badan Kemakmuran Masjid (BKM) Baitul Muqarrabin. However, the financial statements that have been compiled are not in accordance with the standard contained in PSAK 109 on Accounting for Zakah
PENGARUH PRICE EARNING RATIO, EARNING PER SHARE, DIVIDEN PER SHARE DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN PADA INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2017
Authors: Rusmina Cut , Zainuddin Zainuddin , Aizuddin Aizuddin
Published: October 2023

Tujuan penelitian ini adalah untuk menguji Pengaruh Price Earning Ratio, Earning Per Share, Dividen Per Share dan Return On Equity Terhadap Harga Saham Perusahaan Pada Indeks LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2017. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 98 perusahaan. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Price Earning Ratio, Earning Per Share, Dividen Per Share dan Return On Equity secara simultan berpengaruh dan signifikan terhadap Harga Saham Perusahaan Pada Indeks LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2017. Secara parsial Price Earning Ratio(PER) berpengaruh dan signifikan terhadap Harga Saham Perusahaan Pada Indeks LQ45 dengan pengarunya sebesar 565,862. Earning Per Share (EPS) berpengaruh dan signifikan terhadap Harga Saham Perusahaan Pada Indeks LQ45 dengan pengaruh sebesar 11,635. Dividen Per Share (DPS) berpengaruh dan signifikan terhadap Harga Saham Perusahaan Pada Indeks LQ45 dengan pengaruh sebesar 6,944. Return On Equity (ROE) berpengaruh dan tidak signifikan terhadap Harga Saham Perusahaan Pada Indeks LQ45 dengan pengaruh sebesar 25,783
Pengaruh Profitabilitas terhadap Nilai Perusahaan yang Dimoderasi oleh Utang (Studi pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia)
Authors: Mj Ermad , Umar Zulkifli , Gadeng Tarmizi , Kumala Devi
Published: October 2023

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap nilai perusahaan yang dimoderasi oleh utang. Penelitian ini adalah penelitian sampel, yakni memasukan sebagian populasi ke dalam pengamatan yang dipilih berdasarkan kriteria tertentu. Periode pengamatan data penelitian dari tahun 2015-2019 yang berjumlah 35 sampel perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia. Serta dengan 140 elemen pengamatan. Metode analisis yang digunakan adalah moderated regression analysis, dengan pendekatan interaksi. Hasil penelitian ini menemukan bahwa profitabilitas berpengaruh meningkatkan nilai perusahaan. Utang memoderasi secara homologiser dan memperlemah pengaruh profitabilitas terhadap nilai perusahaan.Kata Kunci: nilai perusahaan, profitabilitas, utang.
PENGARUH KEPEMILIKAN KELUARGA (FAMILY OWNERSHIP) TERHADAP KINERJA PERUSAHAAAN DENGAN AGENCY COST SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2017-2019
Authors: Syawalina Cut Fitrika , Irmawati Irmawati , Sylyana Tamara Elfa
Published: October 2023

Penelitian ini dilakukan untuk menguji pengaruh kepemilikan keluarga terhadap kinerja perusahaan dengan dimoderasi oleh agency cost. Kepemilkan keluarga menggunakan indikator jumlah saham yang dimiliki oleh keluarga, kinerja perusahaan meggunakan proksi Return On Asset (ROA) dan Agency cost diukur dengan biaya operasi manajerial. Populasi dalam penelitian ini adalah sub sektor Manufaktur pada industri Barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Teknik pengambilan sampel menggunakan metode sampel jenuh (sensus) dan diperoleh 33 populasi pengamatan yang memnuhi kriteria. Tekhnik analisis menggunakan analisis regresi moderated regression analysis (MRA). Hasil penelitian ini menunjukkan adanya pengaruh positif kepemilikan keluarga terhadap kinerja perusahaan. Dan agency Cost mampu memoderasi hubungan kepemilikan keluarga terhadap kinerja perusahaan.
ANALISIS PERENCANAAN PAJAK UNTUK PPh PASAL 21
Authors: Maksalmina Maksalmina
Published: October 2023

This study aims to determine how the impact of the application of the Gross Method, Net Method, and Gross Up Method on the calculation of Income Tax Article 21 and which methods can be used as an alternative to tax efficiency. The research method used is comparative descriptive with quantitative measurements with primary data collection techniques, namely in the form of subject data from illustrations and documentary data in the form of a list of employee salaries in 202X from PT.X. The results showed that by using the Gross Method on the application of salary data in202X resulted in reduced employee income. The calculation using the Net Method resulted in the company's net profit increasing due to positive fiscal correction. Meanwhile, by using the Gross Up Method, the company provides tax allowances inthe same amount as the Income Tax Article 21 owed, in addition to the application of the Gross Up Method, the salary costs increase along with the decrease in the company's net income which will automatically reduce the burden of corporate income tax. From the results of these studies, it can be concluded that tax planning for PPh Article 21 with the Gross Up Method will provide benefits not only for the company but also for employees
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN RESIKO BISNIS SEBAGAI MODERASI PADA PERUSAHAAN SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017�2019
Authors: Irmawati, S.E., M.Si Irmawati , Elviza, S.E., M.Si Elviza , Wilinda Nova Sri
Published: October 2023

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan likuiditas terhadap kebijakan dividen dengan dimoderasi resiko bisnis pada perusahaan sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. metode penelitian ini yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan kriteria yang ditetapkan, terpilih 32 perusahaan sektor otomotif dan komponen yang terdaftar di BEI tahun 2017-2019 sebagai sampel. Pengambilan sampel ini dilakukan dengan teknik pengambilan sampel jenuh (sensus), hasil dari penelitian menunjukan bahwa variabel profitabilitas (ROA)berpengaruh positif terhadap kebijakan dividen (DPR) dengan nilai B. Likuiditas (CR) berpengaruh positif terhadap kebijakan dividen (DPR) dengan nilai B. Resiko bisnis (BR) memoderasi hubungan variabel profitabilitas (ROA) terhadap kebijakan dividen (DPR) dengan 10,05 dan 30,05 dan resiko bisnis merupakan homologizer moderator (potensial), dan resiko bisnis memperkuat hubungan dengan profitabilitas (ROA) terhadap kebijakan dividen (DPR). Resiko bisnis (CR) memoderasi hubungan variabel likuiditas (CR) terhadap kebijakan dividen dengan 10,05 dan 30.05 dan resiko bisnis merupakan quasi moderator dan resiko bisnis memperkuat hubungan likuiditas terhadap kebijakan dividen
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018
Authors: Chudri Intan Rizkia , Nasution Emmi Suryani , Ramadhani Suci Rizka
Published: October 2023

Penelitian ini betujuan untuk mengetahui pengaruh arus kas operasi dan laba akuntansi terhadap return saham pada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2018, untuk mengetahui pengaruh arus kas operasi terhadap return saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2018, dan untuk mengetahui pengaruh laba akuntansi terhadap return saham pada perusahan makanan dan minuman yang terdaftar di Bursa Efek Indonesaia periode 2016-2018. Populsi Dalam penelitian ini sebanyak 15 perusahaan. Sedangkan sampel dalam peneltian ini 10 perusahaan. Metode dalam penelitian ini metode sensus. Hasil penelitian ini menunjukkan bahwa arus kas operasi secara parsial positif terhadap return saham perusahaan Food and Beverages yang terdaftar di BEI tahun 2016-2018. Laba akuntansi secara pasrsial berpengaruh positif terhadap return saham perusahan Food and Beverages yang terdaftar di BEI tahun 2016-2018. Arus kas operasi dan laba akuntansi secara simultan berpengaruh positif terhadap return saham perusahaan food and Beverages yang terdaftar di BEI tahun 2016-2018
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PERTANIAN TANAMAN PANGAN DAN HORTIKULTURA KABUPATEN ACEH BARAT
Authors: Sari Silfia , Noviyana Noviyana
Published: October 2023

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh penerapan anggaran berbasis kinerja terhadap akuntabilitas instansi pemerintah di bidang pertanian, tanaman pangan, dan hortikultura di Kabupaten Aceh Barat. Metodologi deskriptif kuantitatif digunakan dalam penelitian ini. Data primer dan data sekunder adalah dua bentuk informasi utama yang digunakan dalam penelitian. Pegawai Dinas Pertanian Kabupaten Aceh Barat disurvei dengan menggunakan kuesioner terstruktur atau terdistribusi sebagai metode pengumpulan data primer, sedangkan laporan tahunan, laporan, dan laporan diperiksa untuk data sekunder berupa angka anak. Analisis regresi linier standar digunakan untuk analisis penelitian. Penganggaran berbasis kinerja terbukti secara signifikan meningkatkan akuntabilitas instansi pemerintah di Dinas Pertanian, Tanaman Pangan, dan Hortikultura Kabupaten Aceh Barat
POTENSI EKONOMI KREATIF BERBASIS TEKNOLOGI TERHADAP PERTUMBUHAN EKONOMI DI ACEH DALAM PERSPEKTIF EKONOMI ISLAM
Authors: Murni Seri , Khairuni Rini
Published: October 2023

Ekonomi kreatif saat ini terus dikembangkan seiring dengan banyaknya inisiatif dari kelompok masyarakat untuk menciptakan sebuah produk atau karya yang bernilai. Namun, inilah yang menjadi kendala bagi ekonomi kreatif di Aceh yaitu perkembangan ekonomi kreatif berbasis teknologi masihmengalami kendala seperti rendahnya penguasaan IPTEK serta latar belakang pendidikan dan pengalaman yang masih kurang memadai.Penelitian ekonomi kreatif ini dilakukan guna untuk melihat seperti apa potensi ekonomi kreatif jika berbasis teknologi terhadap pertumbuhan ekonomi di provinsi Aceh dengan melihat dari segi perspektif ekonomi Islam. Penelitian kualitatif ini menggunakan data primer dengan metode wawancara sehingga hasilnya menunjukan bahwa ekonomi kreatif berbasis teknologi di Aceh memiliki potensi yang bagus untuk berkembang karena masyarakat telah berlomba-lomba menciptakan usaha kreatif dengan memproduksi beragam produk unik dan menarik mulai dari barang-barang kebutuhan sehari-hari sampai makanan yang dibuat sedemikian rupa agar terlihat menarik. Potensi ini ternyata telah dimanfaatkan dengan baik oleh masyarakat dan dibantu oleh kemudahan teknologi. Contohnya sebagian masyarakat menggunakan teknologi untuk memasarkan produk via online diantaranya melalui instagram, e-commerce, facebook, dan media sosial lainnya
ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN BELANJA PADA DINAS PANGAN ACEH TAHUN 2018-2020
Authors: Khaira Fathul , Umar Zulkifli , Gadeng Tarmizi , Yola Cindi
Published: October 2023

Penelitian ini bertujuan untuk mengetahui sejauh mana efektivitas dan efisiensi anggaran belanja Dinas Pangan Aceh. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dimana data dikumpulkan melalui observasi dan wawancara. Data yang digunakan adalah data sekunder berupa laporan keuangan anggaran dan belanja Dinas Pangan Aceh. Hasil penelitian menunjukan bahwa efektivitas anggaran belanja Dinas Pangan Aceh tergolong cukup efektif di tahun 2018 yaitu sebesar 89.94% serta tergolong efektif sebesar 94.85% di tahun 2019 dan 90.61% di tahun 2020. Disamping itu, anggaran belanja Dinas Pangan Aceh juga tergolong cukup efisien di tahun 2018 yaitu sebesar 80.35% serta tergolong efisien sebesar 78.89% dan 65.65% di tahun 2019 dan 2020
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUKFAKTUR SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020
Authors: Mauliansyah Hendri , Umar Zulkifli , MJ Ermad , Fata Awil
Published: October 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah Profitabilitas, Likuiditas dan Ukuran Perusahaan berpengaruh terhadap Kualitas Laba pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020 baik secara simultan maupun secara parsial. Populasi penelitian ini berjumlah 54 perusahaan manufaktur, dengan menggunakan teknik purporsive sampling diperoleh sebanyak 36 perusahaan sebagai sampel. Pengumpulan data dilakukan dengan teknik dokumentasi yang diperoleh melalui situs resmi www.idx.co.id. Metode pengujian yang digunakan adalah analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa secara simultan Profitabilitas, Likuiditas, dan Ukuran Perusahaan berpengaruh terhadap Kualitas Laba. Secara parsial Profitabilitas tidak berpengaruh terhadap Kualitas Laba, Likuiditas berpengaruh terhadap Kualitas Laba dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. Nilai Adjusted R-Square (Adjused R2) dalam penelitian ini sebesar 0,584 hal ini berarti 58,4% variasi Kualitas Laba dapat dijelaskan oleh Profitabilitas, Likuiditas dan Ukuran Perusahaan, sedangkan sisanya dipengaruhi oleh variabel bebas lain di luar penelitian ini.
DAMPAK PENJUALAN BERSIH DAN BEBAN OPERASI TERHADAP LABA USAHA PADA PERUSAHAAN SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Yunina Fitri , Syawalina Cut Fitrika , Susanti Eva
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh penjualan bersih dan beban operasi terhadap laba usaha pada perusahaan Sub Sektor Plastik dan Kemasan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 33 laporan keuangan perusahaan Sub Sektor Plastik Dan Kemasan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik analisis data dalam penelitian ini dengan mengggunakan analisis regresi linier berganda. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian menunjukan bahwa Penjualan Bersih dan Beban Operasi berpengaruh terhadap Laba Usaha pada perusahaan Sub Sektor Plastik Dan Kemasan yang terdaftar di Bursa Efek Indonesia baik secara simultan maupun parsial.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PADA PT. PLN (PERSERO) UNIT LAYANAN PLTD LUENG BATA DI BANDA ACEH TAHUN 2022
Authors: Maidar Maidar , Fatma Surya , Taufiq Tengku
Published: October 2023

Tujuan penelitian ini adalah mengetahui pengaruh penerapan sistem informasi akuntansi terhadap efektivitas sistem pengendalian internal pada PT. PLN (Persero) Unit Layanan PLTD Lueng Bata di Banda Aceh. Penelitian ini merupakan penelitian dengan menggunakan metode pendekatan deskriptif. Objek dalam penelitian ini yaitu penerapan sistem informasi akuntansi terhadap efektivitas sistem pengendalian internal pada PT. PLN (Persero) Unit Layanan PLTD Lueng Bata di Banda Aceh. Populasi penelitian ini sejumlah 48 responden. Data penelitian dianalisis dengan menggunakan model regresi linier sederhana dan diolah dengan menggunakan program bantuan SPSS (Statistical Packaged for Social Sciences) versi 23. Dari hasil penelitian diketahui bahwa penerapan sistem informasi akuntansi berpengaruh terhadap efektivitas sistem pengendalian internal pada PT. PLN (Persero) Unit Layanan PLTD Lueng Bata di Banda Aceh.