bluuebunny/crossref_metadata_2025 huggingface dataset:
EFEKTIFITAS MACAM PUPUK KANDANG DAN KONSENTRASI AIR KELAPA TERHADAP PERTUMBUHAN DAN HASIL BAWANG MERAH (Allium ascalonicum L.)
Authors: Kusumawati Dian Eka , Ardhiansya Arga , Anam Choirul , Pitaloka Mutiara Kusumaningtyas
Published: August 2024

Shallots have a significant role in horticulture, being used both as a spice and in medicine. Demand continues to grow in Indonesia. This research focuses on the use of nutrient-rich manure and coconut water which is rich in vitamins and essential nutrients to support the growth of shallots. This research used a factorial Randomized Block Design (RAK) which was repeated three times. There are two main factors of concern in this research. The first factor is the type of fertilizer (K), which includes three different formulas, namely cow manure (K1), goat manure (K2), and chicken manure (K3). The second factor is the concentration of coconut water (A), which has three different levels, namely without treatment (A1), coconut water concentration of 250 ml plus 750 ml of pure water (A2), and a mixture of 500 ml of coconut water with 500 ml of water (A3). Research findings show that the combination of manure type and coconut water content affects the growth and yield of shallot plants. The use of chicken manure together with coconut water content of 50% produced the best results in this study.
فعالية استيراتيجية فرزالبطاقة وفراق الانجاز الطلال مؤسسا على التعلم السياق لترقية نتيجة درس الصرف لطلبة الفصل الثالث بكلية المعلمات الإسلامية معهد دار السلام كونتور
Authors: Hilma Fanni , Subakir Fairuz , Zarfa Hazrati
Published: August 2024

Third grade students of KMI Pondok Modern Darussalam Gontor experience learning difficulties and boredom in learning Shorof, which causes a decrease in learning motivation and low learning outcomes. Research Objective To study the effectiveness of contextual learning-based educational strategies compared to conventional learning methods in teaching Shorof material in the third grade of KMI Gontor. This study used a quantitative approach with a true experimental method and post-test only design. The research population was all third grade KMI students of Pondok Modern Darussalam Gontor which amounted to 276 students. The sample was taken using Stratified Random Sampling technique and divided into three groups: experimental group with Card Sort strategy, control group 1 with STAD strategy, and control group 2 with conventional method. Data were analyzed using descriptive statistical analysis, Shapiro-Wilk normality test, homogeneity test, Kruskal-Wallis test, and Mann-Whitney test. Research Results: There was a significant difference between the three groups (p = 0.001 < 0.05). Card Sort group obtained the highest mean score (7.93), followed by STAD (7.53), and conventional (6.26). There was no significant difference between Card Sort and STAD (p = 0.378 > 0.05). Card Sort was more effective than conventional method (p = 0.001 < 0.05) with an average difference of 1.67. STAD is more effective than conventional method (p = 0.007 < 0.05) with a mean difference of 1.67. STAD is more effective than the conventional method (p = 0.007 < 0.05) with an average difference of 1.27. Contextual learning strategies (Card Sort and STAD) proved to be more effective in improving Shorof learning outcomes than conventional methods.
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
Authors: Danta Putri Eufrasia Ogi , Setyarini Yulia
Published: August 2024

The development and globalization of technology, marked by a shift in technology from the era of hard automation to the era of smart technology, therefore intangible assets are very important. Therefore, companies are increasingly focusing on knowledge assets. One of the approaches used to assess and measure knowledge assets is Intellectual Capital (IC). In order for the main goals of the company to be achieved, the company gives authority to managers to manage the company properly. However, if it is only given to one party, then that party will tend to seek benefits for himself. So that it is necessary to have an oversight of the management without adding to the agency cost with ownership by other institutions, namely institutional ownership. The method used in this study is to use the VAIC formula to calculate intellectual capital, the institutional ownership ratio formula, and the managerial ownership ratio, as well as the ROA formula to calculate a company's financial performance. The research object chosen is a non-cyclical consumer manufacturing company because this company is not affected by economic growth so that the results can focus on the variables studied, that is intellectual capital (X1), Institutional Ownership (X2), and Managerial Ownership (X3). The results of this study indicate (1) intellectual capital has an effect on the financial performance of manufacturing companies, (2) institutional ownership have no effect on financial performance of manufacturing companies, (3) managerial ownership have no effect on financial performance of manufacturing companies.
PERILAKU VARIETY SEEKING GENERASI Z SERTA DAMPAKNYA TERHADAP BRAND SWITCHING
Authors: Budiarti Lina , Wijayanti Rena Feri
Published: August 2024

Variety seeking behavior is often found in generation Z. This research aims to explore the influence of variety seeking behavior in generation Z on brand switching. This research is an explanatory research type involving 58 respondents selected using a purposive sampling technique from the population of students who use fragrance products. The criteria used in selecting respondents were that respondents purchased and used fragrance products of at least two different brands, and respondents were individuals from generation Z. The hypothesis testing technique was carried out using a simple linear regression analysis method. The research results show that generation Z's variety seeking behavior has a positive effect on brand switching.
PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAN EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR
Authors: Ramadhan Arma Mulawaty , Mahyuddin Masriani , Hanafie Hadriana
Published: August 2024

In the business world, auditors are often considered to be deviating from moral activity because their ethics and obligations as professionals are not implemented properly. The role and responsibility of the auditor to the public interest is really the basis for the existence of the profession of auditor. The ethics of the profession has a significant influence on decision-making for the auditor. In addition to ethics in the profession, an accountant is also required to have good emotional intelligence. Emotional intelligence (EQ) is the ability of a person to regulate his or her emotional life, maintain emotional alignment and expression through self-awareness skills, self-control, self motivation, empathy and social skills. The study aims to test and analyse evidence on the influence of professional ethics and emotional intelligence on decision-making for auditors. This research uses a survey method using primary data obtained from the questionnaire. The population in this study is the entire auditor who works at the office of the Financial Supervisory Authority and Development of the South Sulawesi Representative. The sample in the study consisted of 61 auditors consisting of 32 male and 29 female respondents. Analysis of research data using double linear regression analysis with SPSS program version 26. The results of this study show that professional ethics has a positive and significant influence on decision-making for auditors, emotional intelligence has a negative and significant impact on decision making for auditors.
Everything starts with a simple „Hi” (NIJ trainees at THEMIS competition)
Authors: Dubceac Andrei , Gurin Cristian , Nazarenco Sergiu , Ionaş Olga
Published: August 2024

The development of information and communication technologies has changed the modus operandi of criminals. The Global Web became a means of committing crimes and a source of profits for offenders. This paper is based on the analysis of crimes related to the online sexual abuse of children, their investigation, and the issues related to investigating them. More recently, these crimes acquired a cross-border nature so the investigation process requires cooperation among institutions from multiple countries, which leads to various problems.
ТОРГОВО-ПРОМИСЛОВА ПАЛАТА ЯК ФОРСЕР РОЗВИНЕНОГО І КОНКУРЕНТОСПРОМОЖНОГО НА СВІТОВИХ РИНКАХ УКРАЇНСЬКОГО БІЗНЕСУ
Authors: Дзвінчук Д.І. , Лопушинський І.П. , Гречаник Б.В.
Published: August 2024

У статті розкривається роль Торгово-промислової палати України як форсера розвиненого і конкурентоспроможного на світових ринках українського бізнесу; показано, що торгово-промислові палати створюються з метою сприяння розвитку народного господарства та національної економіки, її інтеграції до світової господарської системи; з’ясовано, що до завдань торгово-промислових палат України належить сприяння розвитку зовнішньоекономічних зв’язків, експорту українських товарів і послуг, подання практичної допомоги підприємцям у проведенні торговельно-економічних операцій на внутрішньому та зовнішньому ринках, освоєнні нових форм співробітництва; доведено, що торгово-промислові палати слід розглядати як одну із найважливіших ланок у системі стимулювання розвитку підприємництва в Україні; показано, що з метою сприяння інвестиційній діяльності в сучасних умовах Торгово-промислова палата України вдається до таких ефективних кроків, як пошук потенційних міжнародних компаній – партнерів для реалізації спільних проєктів з українськими підприємствами та пошук міжнародних інвесторів, фондів для реалізації проєктів українських компаній; доведено, що зростання ролі Торгово-промислової палати та її регіональних представництв є актуальним питанням, вирішення якого набуває виняткового значення в умовах непростої економічної ситуації, спричиненої вторгненням РФ на суверенну територію України та, відповідно, – скороченням торговельно-економічних відносин нашої держави.
ІНВЕСТИЦІНИЙ МЕХАНІЗМ ПУБЛІЧНОГО УПРАВЛІННЯ ПІДВИЩЕННЯМ РІВНЯ АДАПТИВНОСТІ ЕНЕРГЕТИЧНИХ СИСТЕМ
Authors: Кисельов Є.В.
Published: August 2024

У статті здійснено формування інвестиціонного механізму публічного управління підвищенням рівня адаптивності енергетичних систем. Зокрема, виокремлено принципи додавання нових елементів та взаємозв'язків до національної енергетичної системи. На основі дослідження виділених факторів, що забезпечують адаптивні властивості енергетичних систем, а також сформульованих принципів додавання нових елементів та взаємозв'язків до національної енергетичної системи були виділені такі основні напрями позитивного впливу інвестицій на адаптивні властивості енергетичних систем.
ПРОБЛЕМА БЕЗРОБІТТЯ В УКРАЇНІ ЯК ОДИН ІЗ НЕГАТИВНИХ ФАКТОРІВ ВПЛИВУ НА МЕНТАЛЬНЕ ЗДОРОВ’Я УКРАЇНЦІВ
Authors: Сємілєтов О.С.
Published: August 2024

У науковій статті висвітлено актуальне проблемне поле життєдіяльності кожної держави а саме: негативні фактори безробіття в Україні на стан економіки держави, у роботі розглядаються основні причини та наслідки цього явища, а також надані пропозиції та шляхи зменшення та подолання цього явища. У роботі акцептуються головні напрями соціально-економічного розвитку держави. Наведений аналіз сучасного стану безробіття в Україні що включає огляд статистики та визначення основних факторів, що впливають на ринок праці. У роботі розглядаються соціальні наслідки безробіття, зокрема його вплив на якість життя та ментальне здоров'я населення, розглядаються фактори, що впливають на ринок праці, освіту та кваліфікацію працівників, розвиток технологій та ефективність програм зайнятості. У статті розглядається міжнародний досвід вирішення проблем безробіття та обговорюється можливість впровадження та застосування позитивних практик цього досвіду в державі. У висновках надаються загальні пропозиції щодо вирішення проблеми безробіття в Україні та формуються рекомендації щодо можливих шляхів подолання цього негативного явища.
ФАКТОРИ ФОРМУВАННЯ ТУРИСТИЧНОГО ПОТЕНЦІАЛУ ЧЕРКАСЬКОЇ ОБЛАСТІ ЯК ЧИННИК ЕФЕКТИВНОГО СТРАТЕГІЧНОГО ПУБЛІЧНОГО УПРАВЛІННЯ
Authors: Поступна О.В. , Свічкар К.О.
Published: August 2024

У статті здійснено аналіз туристичного потенціалу Черкаської області та визначено фактори, що впливають на ефективність стратегічного публічного управління в регіоні. Досліджено такі фактори, як географічні, природно-кліматичні, культурно-історичні, рекреаційні та визначено їх вплив на формування туристичного потенціалу Черкащини.
З’ясовано, що географічне розташування області, її близькість до столиці України та центральних міст Європи є зручним для розвитку як вітчизняного, так і міжнародного туризму; наявні сприятливі природно-кліматичні фактори області позитивно впливають на формування конкурентоспроможного туристсько-рекреаційного комплексу; наявний достатній потенціал закладів культури для організації та проведення дозвілля; область є осередком визначних пам’яток історії й культури, які відображають історичний шлях не тільки цього краю, але й мають важливе значення для вивчення історії України, Європи та всього світу; значна мережа територій і об’єктів природно-заповідного фонду дає можливість для організації рекреації тощо.
Виходячи з цілей розвитку туристично-рекреаційного комплексу на Черкащині, в регіоні зростає значення впровадження стратегічного управління в діяльність органів публічної влади і пояснюється це насамперед обраним країною євроінтеграційного курсу, прискоренням змін у навколишньому середовищі, появою запитів й змін позиції населення, досягненнями науки й техніки, розвитком інформатизації суспільства та ін.
ТЕОРЕТИЧНІ ПІДХОДИ І ПЕРЕДУМОВИ ФОРМУВАННЯ КОНКУРЕНТОЗДАТНОСТІ ЕКОНОМІКИ
Authors: Сокол О.А.
Published: August 2024

В умовах глобалізації та посилення конкуренції на міжнародних ринках забезпечення конкурентоспроможності національної економіки стає ключовим фактором сталого економічного зростання та підвищення рівня життя населення. Цю роботу присвячено дослідженню теоретичних підходів і передумов формування конкурентоспроможності економіки. Під час дослідження проводиться аналіз різних теоретичних концепцій, розглядаються ключові макро- і мікроекономічні чинники, інноваційні процеси, інституційні умови, а також роль державної політики у формуванні конкурентних переваг.
Особлива увага приділяється інтеграції різних теоретичних підходів і розробці методологічних засад для оцінки та підвищення конкурентоспроможності. Робота спрямована на виявлення ефективних стратегій, здатних забезпечити сталий економічний розвиток в умовах глобальної економіки.
СТРАХУВАННЯ ЗАПАСІВ МАТЕРІАЛЬНИХ ЦІННОСТЕЙ ДЕРЖАВНИХ РЕЗЕРВІВ
Authors: Білоконь Ю.М. , Сторож О.В. , Шевчук Л.М. , Грицун В.М.
Published: August 2024

У статті досліджені питання, пов’язані із запровадженням нових підходів до зберігання матеріальних цінностей державного резерву, а саме здійснення страхування матеріальних цінностей державних резервів, розміщених на відповідальне зберігання та резервування. З метою оптимізації видатків, пов’язаних із необхідністю гарантування державою повне і своєчасне фінансування державних резервів в обсязі, достатньому для їх належного забезпечення, при визначенні номенклатури матеріальних цінностей державного матеріального резерву, що підлягають обов’язковому страхуванню, запропоновано враховувати ступені ризику при розміщенні їх запасів на відповідальне зберігання та резервування. Для класифікації ступенів ризику запасів матеріальних цінностей державного матеріального резерву, розміщених на відповідальне зберігання та резервування, визначені критерії оцінки, які характеризують важливість для забезпечення життєдіяльності суспільства та подолання різноманітних викликів, пов’язаних із цим. Відповідно до критеріїв оцінювання ступеня ризику, при розміщені матеріальних цінностей державного матеріального резерву на відповідальне зберігання та резервування, їх запаси класифіковані, як такі, що мають високий, середній та незначний ступень ризику, здійснена відповідна оцінка запасів номенклатури матеріальних цінностей державного матеріального резерву за напрямами. При цьому, до високого ступеня ризику віднесені запаси матеріальних цінностей енергетичного напряму, розміщених на відповідальне зберігання та резервування, водночас запаси продовольчого напряму номенклатури матеріальних цінностей державного матеріального резерву можуть бути віднесені до незначного ступеня ризику.
ТЕОРЕТИЧНІ ЗАСАДИ ПУБЛІЧНОГО УПРАВЛІННЯ У СФЕРІ НАЦІОНАЛЬНОЇ БЕЗПЕКИ В УМОВАХ ЦИФРОВІЗАЦІЇ
Authors: Галушко С.П.
Published: August 2024

Досліджено теоретичні засади публічного управління у сфері національної безпеки в умовах цифровізації. Обґрунтовано роль штучного інтелекту у сфері забезпечення у сфері національної безпеки.
Evaluation of Awareness and Knowledge of Basic Life Support Among Physiotherapy Students
Authors: Thakkar Vidhi , Kagdi Shahi
Published: August 2024

BACKGROUND: Cardiovascular diseases are the major public health concern worldwide. Sudden cardiac death (SCD), is the most common cause of death worldwide. BLS- Basic life support is a key component of chain of survival .It helps to maintaining an airway and supporting breathing and circulation without using any equipment.It involves CPR- Cardiopulmonary resuscitation - An evolving lifesaving technique in modern medicine that includes a series of lifesaving actions that improve survival rates.Physical therapists work in collaboration with clinical, nursing, emergency staff.They using exercise as a therapeutic approach, so they must have good knowledge and skills in CPR ,not only to deal with possible adverse cardiac events during exercise but also because the widespread application of CPR is early defibrillation can significantly reduce cardiac mortality.
MATERIALS AND METHODS: Self-administered questionnaire of 20 questions was formed and link of this questionnaire was spread from social media platforms. Questionnaire had three parts - Demographic data, Information regarding to Past experience of BLS, Knowledge about CPR. Total 105 students of all four years of B. physiotherapy and MPT Students filled the form. Statistical analysis of 101 students was done.
RESULTS: Results shows that Physiotherapy Students have poor to average knowledge about BLS. Especially in knowledge of EMS, Methods of ventilation, chest compression depth, Rate of compression, choking strategies and recovery position after drowning.
CONCLUSION: knowledge and awareness about BLS among physiotherapy students is inadequate and research is highly needed to establish effective strategies for improving the same.

Key words: Basic life support, Physiotherapy students.
Abdome Agudo Obstrutivo Por Íleo Biliar: Relato de Caso e Revisão Literária
Authors: Grenteski Fabricio , Lopes Laura Mendes , Cavalheiro Gabriel Rodrigo , Costa Gustavo Henrique Morcelli da , Naufel Júnior Carlos Roberto , Coelho Guilherme de Andrade , Ferrarini Guilherme , Peixoto Igor Luna , Feitoza José Anderson
Published: August 2024

O Íleo Biliar é uma rara complicação da colelitíase e uma das mais raras formas de obstrução intestinal mecânica. Ele ocorre em 0,3% a 0,5% dos pacientes acometidos por colelitíase e é responsável por 1% a 4% dos casos de obstrução mecânica. sendo causado pela impactação de cálculos biliares no trato gastrointestinal, após sua passagem através de fístulas bilio-entéricas. O diagnóstico é por muitas vezes atrasado ou não atingido pela falta de especificidade dos sintomas, o que leva o íleo ser uma patologia de prognóstico reservado com altas taxas de mortalidade e morbidade. Embora o tratamento e o manejo do íleo biliar permaneçam controversos, o principal objetivo terapêutico é a extração do cálculo através de abordagem cirúrgica. O presente caso visa descrever caso raro de oclusão intestinal por íleo biliar, cuja eliminação de cálculo ocorreu com medidas clínicas associado à cirurgia para correção de fístula coledocoduodenal.
Contribuições das Filosofias Afro-Brasileiras para o Ensino Médio
Authors: Sousa Francisco das Chagas de
Published: August 2024

Este trabalho sugere contribuições específicas das pluralidades das filosofias afro-brasileiras para o Ensino Médio. São oportunas às possibilidades de ampliações curriculares com inter-relações e diálogos que contribuem para construções filosóficas comprometidas com às refutações das diversas formas de preconceitos, através dos reconhecimentos e do respeito às pluralidades de pensamentos e de culturas que constituem imprescindivelmente e essencialmente os nossos quadros culturais. A metodologia utilizada foi à revisão literária, analisando essencialmente os conteúdos do “Currículo do Piauí – Novo Ensino Médio” e do livro didático, utilizado nas escolas do Estado do Piauí. Concluímos que aberturas curriculares para novas perspectivas filosóficas, que incluem às filosofias afro-brasileiras no Ensino Médio, agregam valores pertinentes aos entrelaçamentos das culturas e dos costumes de matrizes constituintes ou não, das nossas culturas e dos nossos contextos sociais.
Exploring the Significant Impact of Communication in project Management: A Study on the role of Communication Management in Global Projects
Authors: Oyekunle David , Inoma Abbey Tumini , Ibeh Florence
Published: August 2024

This article presents a thorough framework for project communication while examining the critical role that communication plays in managing multinational projects. Examining existing research on global project management success criteria, the study highlights contemporary global communication concepts and obstacles. The study suggests using cross-cultural communication practices to reduce miscommunication with a complete overview of the project communication life cycle, which includes planning, initiation, execution, monitoring, and closing. Developing an organizational structure and developing a plan are necessary before starting a project's communication. Environmental analysis, communication objectives, stakeholder identification, communication channels, information format, guidelines, resources, and project ethos are all included in the strategy. By identifying methods, designing content, and doing stakeholder analysis, project communication planning promotes alignment with project goals. Project communication implementation places a strong emphasis on communication skills, delivery methods, and information sharing. It's important to keep up communication skills, and having a specific channel for project information makes it more accessible. Monitoring adherence to communication management techniques, spotting deviations, and putting corrective measures in place are all part of controlling project communication. Robust document control, including identification, versioning, owner assignment, approval, distribution, retention, and security, is necessary for administrative closure. Cultural obstacles, language barriers, time zone differences, technical barriers, organizational hierarchy, and a lack of in-person engagement are some of the unique communication issues encountered in multinational initiatives. The pros and cons of various communication models—such as technology-driven, agile, interactive, transactional, cultural, and linear—are compared. The study offers a comprehensive framework, integrates multicultural features, explores problems, and suggests communication cycles, all of which greatly improve project management and communication in global projects. The significance of communication culture and recommendations for high-performing businesses are highlighted. According to recognized success criteria, the research emphasizes the importance of communication in project success. With all factors considered, it offers scholars and professionals insightful information as well as useful recommendations in the ever-changing field of international project management.
Understanding and Addressing Workplace Incivility in Ghanaian Higher Education Institutions: An Exploratory Study
Authors: Kodi Richard , Serwaa Karkari Adwoa , Boateng Monica , Adu-Poku Rosemary
Published: August 2024

Over the past decade, the landscape of higher education has undergone significant transformations, marked by a shift from socially subsidized services to market-oriented models. As private sector involvement increases, economic forces, such as the expansion of international education markets and reduced government funding, have compelled tertiary institutions to seek alternative funding sources, intensifying competition. Amidst these changes, a critical concern has emerged - workplace incivility. Workplace incivility, characterized by low-intensity deviant behaviour with ambiguous intent to harm, has become a pressing issue in organizational settings, particularly within the higher education context. This study explores the various facets of workplace incivility in Ghanaian Higher Education Institutions, shedding light on its prevalence, forms, and impact on employee performance, job satisfaction, and commitment. The research aims to uncover the contributing factors, including organizational culture and leadership styles, and assess the effectiveness of existing strategies in mitigating incivility.
A Review on Business Excellence Models and its impact on Industries
Authors: Kumar Dhurandhar Fulendra , Kumar Hemant
Published: August 2024

The paper "A Review on Business Excellence Models" presents a comprehensive analysis of the predominant models in business excellnce, focusing on their development, characteristics, and impact on organizational performance. This review critically examines several prominent models, including the European Foundation for Quality Management (EFQM) model, the Baldrige Performance Excellence Program, and the Deming Prize, providing a comparative analysis to highlight their unique features and applications in different business contexts. Key findings reveal that while each model has distinct advantages and limitations, their core principles universally emphasize quality management, continuous improvement, and stakeholder engagement. The paper concludes that choosing a business excellence model should be strategic and context-dependent, aligning with the organization's goals, culture, and operational environment. The study also identifies emerging trends and future directions in business excellence, suggesting a growing integration of digital transformation and sustainability considerations. This research contributes to a deeper understanding of business excellence models, offering valuable insights for organizations striving to achieve and sustain excellence in an increasingly complex and dynamic business landscape.
Bio/electro-magnetic applications in the gut
Authors: Avci Recep
Published: August 2024

Bio/electro-magnetic fields play a crucial role in the assessment of organ functions, healthcare innovations, and therapeutic applications. This seminar will provide an overview of the pioneering projects I lead at the Auckland Bioengineering Institute. These projects leverage bio/electro-magnetic fields to develop novel techniques for gastric electro-anatomical mapping and source imaging and real-time guidance for the clinical applications.
Quantification of the impact of subsidies from the "Family" subsidy program on the labor market and the family
Authors: Jašová Emilie
Published: August 2024

The aim of the article is, with the help of econometric analysis, to verify and further expand knowledge about the existence and nature of the influence of selected indicators of subsidies on the labor market and the family in the entire national economy of the Czech Republic from various points of view. The actual empirical results were compared with the opinions of the professional public, with the conclusions of international and domestic research and strategic documents in the area of influence of selected indicators of subsidies. The analysis primarily shows a significant preponderance of the statistically significant positive impact of wage subsidies on selected indicators of the labor market and the family over the negative impact. This conclusion is also stated by, for example, Crichton and Mazé (2013), who confirmed the effects of wage subsidies on the amount of time spent at work and that firms increase their total employment. The same tendency was found for the sub-indicators the number of hours in the agreement on the performance of work (favorable impact on the indicator average weekly number of hours usually worked for full-time work for helping family members of women) and for the indicator provided subsidy for gross wage resources in total (favorable impact on the indicator average weekly number of hours usually worked for full-time work for helping male family members).
The COVID 19 Pandemic and the Tourism Accommodation Subsector: Impacts, Suggesstions and Experiences
Authors: Mangwane Jacqueline , Tshipala Ndivhuwo
Published: August 2024

The COVID-19 pandemic is one of numerous crises that face Small Medium and Micro Enterprises (SMME’s) in the tourism-accommodation subsector. This study assessed the impacts of the COVID-19 pandemic on tourism – accommodation Small Medium and Micro Enterprises (SMME’s), the response measures taken by the industry as well as provide innovative interventions for a more resilient subsector. A qualitative approach where in-depth interviews was conducted with managers in the subsector within the Soshanguve Township. Empirical findings indicated the pandemic severely disrupting tourism- accommodation SMME’s operations, resulting in revenue loss, threat to employment security and increased debt. Innovative measures suggested included the introduction of mentorship and business advice, understanding of struggles, workshops and training as well as policies regarding the application for government relief funds. to be allocated to SMMEs in the tourism industry in the event of another pandemic.
Cost-effectiveness of Capital Profit Oriented Corporations in Residential Social Care Services: Managerial Recommendations and Barriers in Czech Republic and Europe
Authors: Vokoun Marek
Published: August 2024

This study explores the cost-effectiveness of capital profit-oriented corporations in the developing residential social care service sector of the Czech Republic. Data envelopment analysis (DEA) is used to evaluate the profit efficiency of 24 companies with available financial data from 2022. The results reveal substantial differences in efficiency, with only three companies achieving a score of 51-100%. The most efficient companies demonstrate knowledge spillover from foreign ownership, strategic capacity growth, staff training, and cooperation with the public sector. The paper concludes that the sector is underdeveloped and geographically concentrated. Managerial recommendations based on the leading companies' strategies highlight the importance of process improvement projects, integrated healthcare and social service provision, and a data-driven approach through regional social care service plan development.
The Efficiency of Working Capital Use at Vietnam Payment Solution Joint Stock Company
Authors: Giang Luong Hoang , Co Nguyen Trong
Published: August 2024

Artificial intelligence changes production and has significant impacts on businesses. Besides great opportunities, this revolution will create a number of challenges, affecting the operations of the business community in general and Vietnam payment solution Joint Stock Company in particular. Through the research on the current situation of working capital use at Vietnam payment solution joint stock company, the author proposes recommendations to ensure sufficient cash reserves for the business's payment needs and improve the efficiency of working capital use at the company.
Quantification of Motion Reduction using Pre-simulation Assessment Sessions (PASS) for Stereotactic Ablative Body Radiotherapy (SABR)
Authors:   Liverpool and Macarthur Cancer Therapy Centres, Sydney, NSW, Australia, Duncan Sophie , Hudson Felicity ,   1 Liverpool and Macarthur Cancer Therapy Centres, Sydney, NSW, Australia
2 Ingham Institute of Applied Medical Research, Sydney, NSW, Australia
3 South West Sydney Clinical School, University of New South Wales, Sydney, NSW, Australia, Beavan Michaela ,   Liverpool and Macarthur Cancer Therapy Centres, Sydney, NSW, Australia, Lee Mark ,   1 Liverpool and Macarthur Cancer Therapy Centres, Sydney, NSW, Australia
3 South West Sydney Clinical School, University of New South Wales, Sydney, NSW, Australia, Wallis Andrew ,   Liverpool and Macarthur Cancer Therapy Centres, Sydney, NSW, Australia, Arumugam Sankar ,   1 Liverpool and Macarthur Cancer Therapy Centres, Sydney, NSW, Australia
2 Ingham Institute of Applied Medical Research, Sydney, NSW, Australia
3 South West Sydney Clinical School, University of New South Wales, Sydney, NSW, Australia
Published: August 2024

Background:Pre-simulation Assessment Sessions (PASS) can be utilised to assess respiratory motion in patients receiving stereotactic ablative body radiotherapy (SABR). PASS is an assessment process that uses cine x-ray images to determine whether expiration breath-hold (EBH) or abdominal compression (AC) can be effectively utilised to manage diaphragm motion, prior to computed tomography (CT) simulation. This study aimed to determine the effectiveness of PASS for eligible patients based on diaphragm motion in free breathing (FB) compared to using MMSs.
Material and Methods: Retrospective data on diaphragm motion in FB and elected MMS was collected for 73 patients. Eligible patients were treated between 2018-2022 using SABR for abdominal and lower lobe lung tumours. In the PASS process, the diaphragm motion seen on cine x-ray images was measured through three cycles of FB versus the elected MMS. Differences in FB and MMS diaphragm motion was found for each patient using Wilcoxon Matched Pairs Test.
Results: Of the 73 patients, 28 were treated with EBH, 34 with AC, 2 with alternate strategies and 11 were treated using FB as they were not suitable for a MMS. There was a statistically significant difference between the mean of the amplitude of the diaphragm motion when comparing FB and EBH and FB and AC (p= 0.05). There were no associations found between the PASS success rate for any MMS and BMI or age.
Conclusion: PASS is a useful tool which can be used to shape the future of radiotherapy by selecting the patient specific MMS for the reduction of tumour motion during SABR treatments. This study will be used to further investigate the dosimetric effects of MMS on internal margin reductions and normal tissue sparing.
稅務法規
Authors: 陳志愷 陳志愷
Published: August 2024

財政為國家庶政之母，而租稅為國家財政之主要支柱，故在經濟與社會不斷發展及變遷下，租稅法之變動愈趨頻仍，並隨著國內外法制與租稅環境的演變及進化而逐步調整修正。

本書自第八版發行以來，其間受控外國企業(CFC)之反避稅制度已自2023年度正式施行，扣繳義務人回歸扣繳單位本身之修法已通過，而為落實囤房稅制精神，房屋稅條例進行全面翻修，綜合所得稅將房屋租金支出改列特別扣除並擴大幼兒學前特別扣除之適用，另其他各稅亦有諸多修正之處。

本次改版納入稅法最新修正內容，於系統化之章節架構下重新設計相關實例計算及解說，除就稽徵實務作業、法令變動緣由、影響稅法執行之重大財政部解釋或關聯法律等資訊進行研討補充，並針對互有關連或涉及相同議題之各稅進行橫向統整，同時輔以多樣化的練習題並蒐集最新考古題，以增進本書之實用性及修習稅法之掌握度，理論與實務兼備。

本書不僅適合大專會計、財稅等商管科系教學使用，也是準備各類考試用書與實務界人士之工具書。

教學配件：教師教學PowerPoint、教師手冊

本書搭配：線上題庫
The 2023 Prague Quadrennial: Seeking the RARE in Performance
Authors: Sikes Alan
Published: August 2024

This article offers an illustrated review of the 2023 Prague Quadrennial. It draws upon the author’s experience of attending the last three Quadrennials, from 2011 through 2019.
The Impact of Tourism on Islands: A Sustainability and Conservation Analysis
Authors:   Escuela Superior Politécnica de Chimborazo, 220202 El Coca,  Ecuador., Segarra Estefanía , Guapi Fausto ,   Escuela Superior Politécnica de Chimborazo, 220202 El Coca,  Ecuador., Yaulema Brito Luis Miguel ,   Escuela Superior Politécnica de Chimborazo, 220202 El Coca,  Ecuador., López Carlos ,   Escuela Superior Politécnica de Chimborazo, 220202 El Coca,  Ecuador.
Published: August 2024

Tourism is a fundamental driver of economic activity for many island destinations, providing essential revenue, employment opportunities, and infrastructure development. The influx of visitors often stimulates local economies by supporting businesses, from hospitality and retail to transportation and entertainment. This economic boost is crucial for islands where other sources of income might be limited. However, the heavy reliance on tourism can also pose significant risks, including economic vulnerability to global fluctuations and environmental degradation. Sustainable tourism practices are therefore vital to mitigate these risks and ensure that tourism continues to contribute positively to the local economy. Implementing strategies that prioritize environmental conservation and community well-being helps maintain the natural beauty and cultural heritage that attract visitors in the first place. Diversifying economic activities beyond tourism can also enhance resilience, reducing the dependency on a single sector. By adopting a balanced approach that integrates economic, environmental, and social considerations, islands can foster long-term prosperity and sustainability. Ultimately, effective tourism management not only drives economic growth but also ensures that the unique characteristics of island destinations are preserved for future generations.
Impact of COVID-19 on tourism: An economic and social review
Authors:   Escuela Superior Politécnica de Chimborazo, 220202 El Coca, Ecuador., Segarra Estefanía , Yaulema Brito Luis Miguel ,   Escuela Superior Politécnica de Chimborazo, 220202 El Coca, Ecuador., Guapi Fausto ,   Escuela Superior Politécnica de Chimborazo, 220202 El Coca, Ecuador., López Carlos ,   Escuela Superior Politécnica de Chimborazo, 220202 El Coca, Ecuador.
Published: August 2024

The COVID-19 pandemic has significantly disrupted the tourism industry, leading to a dramatic reduction in travel activity worldwide. Lockdowns, travel bans, and health concerns have drastically decreased the number of international and domestic tourists, causing severe economic losses for destinations reliant on tourism. The industry has faced challenges such as a decline in revenue, job losses, and the closure of many businesses, highlighting its vulnerability to global crises. In response to the pandemic, the tourism sector has witnessed shifts in consumer behavior and industry practices. There has been an increased focus on local travel, with many travelers opting for nearby destinations instead of international trips. Additionally, the pandemic has accelerated trends towards digitalization, such as virtual tours and contactless services, as well as a heightened emphasis on health and safety measures to rebuild traveler confidence. As the world begins to recover, the tourism industry is poised to undergo significant transformation. Future strategies are likely to emphasize sustainability, flexibility, and innovation to better cope with potential future disruptions. By embracing these changes, the tourism sector aims to not only recover from the impacts of COVID-19 but also to build a more resilient and adaptable framework for the future.
Epistolarium viruense. Un obispo de Canarias en la correspondencia de Erasmo de Róterdam, Tomás Moro y Carlos V, de Alejandro Martín Bolaños
Authors:   Universidad de La Laguna (España), Paz Sánchez Manuel de
Published: August 2024

At the end of 2023, this unique work was published, a collection of letters in which the classical philologist Martín Bolaños has collected and translated the preserved and known correspondence of the man who was bishop of the Canarian diocese between 1538 and 1545, the Olmedan friar Alfonso Ruiz de Virués.
Neuroimaging findings: Head CT scan and MRI in multiple cerebral infarctions mimicking cerebral abscesses: A case report and literature review
Authors: Yunus Amran Muhammad , Fajrin Hidayah Muhammad
Published: August 2024

Introduction: A stroke is defined by the American Heart Association (AHA) and the American Stroke Association (ASA) as the sudden onset of neurological deficits lasting over 24 hours or resulting in death, without an apparent cause other than of vascular origin and one of the leading causes of death in developed countries. Acute stroke is diagnosed based on clinical characteristics and radiographic imaging. Acute ischemic stroke and acute intracranial infection can be difficult to distinguish.

Case Report: A 37-year-old male patient presented with a 5-day history of impaired verbal responsiveness. Additionally, he reported a 5-month history of right-sided hemiparesis accompanied by headaches, with a noted exacerbation of symptoms over the past two weeks. The patient had uncontrolled hypertension. He had no history of diabetes or cardiovascular disease. He was admitted to the hospital with a blood pressure of 150/80 mmHg. On physical examination, the patient was found to be compos mentis. Motor assessment revealed reduced movement in the right extremities, with muscle strength rated at 4/5, increased muscle tone, and hyperreflexia (3+) in the right extremities. The Babinski reflex was positive on the right side. Sensory evaluation was inconclusive. The computed tomography scan (CT-scan) image without contrast showed bilateral cerebral abscesses; however, magnetic resonance imaging (MRI) of the head without contrast revealed a chronic infarction in the right temporal area and multiple subacute infarctions in the left temporoparietal area. Cerebral digital subtraction angiography (C-DSA) revealed a complete occlusion of the M1 segment of the left middle cerebral artery (MCA). The therapeutic intervention for these patients included the administration of piracetam, aspirin (aspilet), clopidogrel, atorvastatin, and amlodipine. The patients were administered piracetam, aspilet, clopidogrel, atorvastatin, and amlodipine.

Conclusion: Patients with cerebral infarction may develop clinical and radiological characteristics that are similar to those of a cerebral abscess. Cerebral abscesses may cause abrupt focal “stroke-like" symptoms, and MRI may show brain lesions with limited diffusion and little contrast enhancement, mimicking an acute infarction.
Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Usahatani Jagung Manis (Zea mays L. Saccharata) di Kelurahan Gunung Dempo Kecamatan Pagar Alam Selatan Kota Pagar Alam
Authors: Atmo Munsiarum
Published: August 2024

The aim of this research is to calculate the amount of sweet corn farming income and analyze the effect of using production inputs such as land area, seeds, fertilizer and labor on sweet corn farming income in Gunung Dempo Village, Pagar Alam Selatan District, Pagar Alam City.
This research was carried out in Gunung Dempo Village, Pagar Alam Selatan District, Pagar Alam City. The location selection was carried out purposively with the consideration that in Gunung Dempo Village there are several farmers who cultivate sweet corn. The research was carried out in February 2023. The research method used in this research is the survey method. The sampling method used in this research is the census method. In this study, the sample consisted of 25 respondents from 25 populations who farmed sweet corn in Gunung Dempo Village, Pagar Alam Selatan District, Pagar Alam City.
The research results show that the average production cost of sweet corn farming in one planting season is IDR 5,980,200, revenue is IDR 12,400,000 and income is IDR 6,419,800. The R/C ratio value is 2.07. The use of sweet corn farming production factors has a real influence if tested together. All the variables tested (land area, seeds, fertilizer and labor) show a very significant influence on sweet corn farming production. However, if tested partially, then only the land area variable has a significant effect.
The land area variable has a significant effect on the income of sweet corn farmers because the larger the land owned, the higher the farmer's income. The seed cost variable does not have a significant effect on sweet corn farming income. This means that the more seeds used, the greater the production results, but there is still a maximum usage limit. The fertilizer cost variable has no significant effect on sweet corn farming income because fertilizer use must be in accordance with the recommended dose. If it is exceeded, it can cause plant death and continuous application of fertilizer can have a bad impact on soil conditions. The labor cost variable does not have a significant effect on farmers' income because the more labor used, the lower the income needed to provide wages. The labor used in this case is daily workers.
Kepercayaan Musa Dari Perspektif Filsafat Armada Riyanto
Authors: Witarso Hokgiarto , Riyanto FX. Eko Armada , Adon Mathias Jebaru
Published: August 2024

Belief is the result of a deep and complex relationship that cannot be summed up in simple words because it involves a spiritual journey. One example is faith, a personal relationship between humans and God. In the context of the Old Testament, the prophets, including Moses, were sent by God to guide His people. Despite numerous studies on Moses, research on his belief in God seems to have not fully delved into Moses' spiritual journey. Therefore, this study aims to explore the attitudes of the prophets' belief in God and the influence of Moses' belief on his fulfillment of duties. The research method employs literature review with a qualitative approach. The findings indicate that the presence of prophets in the Old Testament confirms God's involvement in human life and serves as an example for humans to strengthen their spiritual relationship with God. Moses, despite all his struggles, remained steadfast in his belief in God, even though he was not permitted to enter the promised land. This reflects a deep-seated faithfulness and loyalty, even in the face of trials and failures. Keywords: Bible; Covenant; Faith; RelationshipAbstrak Kepercayaan merupakan hasil dari hubungan yang dalam dan kompleks, tidak dapat disimpulkan dengan kata-kata sederhana karena melibatkan perjalanan spiritual. Salah satu contohnya adalah iman, hubungan pribadi antara manusia dan Tuhan. Dalam konteks Perjanjian Lama, para nabi, termasuk Nabi Musa, diutus oleh Tuhan untuk membimbing umat-Nya. Meskipun banyak kajian tentang Nabi Musa, penelitian tentang kepercayaannya kepada Tuhan tampaknya masih belum menyentuh sosok Musa dalam perjalanan spritualnya. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi sikap kepercayaan para nabi kepada Tuhan dan pengaruh kepercayaan Nabi Musa terhadap pelaksanaan tugasnya. Metode penelitian menggunakan studi literatur dengan pendekatan kualitatif. Hasilnya menunjukkan bahwa keberadaan para nabi dalam Perjanjian Lama menegaskan keterlibatan Tuhan dalam kehidupan manusia dan menjadi contoh bagi manusia untuk memperkuat hubungan spiritual dengan Tuhan. Nabi Musa, dengan segala perjuangannya, tetap kokoh dalam kepercayaannya kepada Tuhan, meskipun tidak diizinkan memasuki tanah yang dijanjikan. Ini mencerminkan keteguhan iman dan kesetiaan yang dalam, bahkan dalam menghadapi cobaan dan kegagalan.Kata Kunci: Alkitab; Iman; Perjanjian; Relasi
Scientific prodution about the competencies and skills of the auditor nurse
Authors: Ferreira Ana Carolina de Oliveira , Zatta Laidilce Teles , Bernardes Carla de Paula , Mendonça Lívia Machado , Butrico Gabriela Ferreira de Oliveira , Silva Letícia Moreira , Souza Juliana Caldas de , Queiroz Silvio José de
Published: August 2024

Introduction: The role of the nurse auditor is to visit the health units and the patients/clients themselves with the objective of evaluating the quality of the facilities, equipment, assistance provided, analyzing the medical records/nursing records; check the compatibility of procedures; guarantee of its functionality, among others. Objective: To analyze the scientific production about the competencies and skills of the nurse auditor. Method: The proposal is a descriptive study, of the narrative review type. Results: Two categories were identified due to content similarity: "Main skills and abilities of the nurse auditor" and "Importance of auditing in nursing". Discussion: Therefore, it can be seen that the nurse auditor is important for the hospital organization, ensuring the best performance of the team as a whole, avoiding as much as possible losses due to errors and waste of the organization's financial resources. Conclusion: From reading the studies that addressed the skills and abilities of the nurse auditor, highlighting the “Main skills and abilities of the nurse auditor” and “Importance of auditing in nursing”.