bluuebunny/crossref_metadata_2025 huggingface dataset:
Ways to protect the rights of individuals in administrative proceedings: legal regulation and international experience international experience
Authors: Horbalinskiy Volodymyr , Leshchenko Oleksandr , Mashchenko Olha , Leheza Yevhen , Prymakov Kamil
Published: June 2023

The objective of the research was to consider the forms of protection of the rights of individuals in administrative proceedings. The methodological basis used is presented as: comparative-legal and systematic analysis, formal-legal method, hermeneutic method, as well as methods of analysis and synthesis. Everything allows to conclude that, in order to clarify the issue of compliance of methods for judicial protection of the rights of individuals, provided by the Code of Administrative Procedure of Ukraine, with the criteria of a rule of law and the needs of establishing at each moment the rule of law in concrete reality, the assessment of provisions of the legislation on administrative procedures of: Azerbaijan, Georgia, Estonia, Latvia, Poland, France and the Federal Republic of Germany. Finally, it has been established that administrative courts in Ukraine have significant human rights powers to make decisions on recovery of funds from an authority to compensate for the damage caused by its unlawful administrative act, if such a claim is filed simultaneously with the application for recognition of such act as unlawful.
Financial responsibility of the state: a comparative analysis of the European countries’ approaches in peacetime and wartime
Authors: Barikova Anna , Kobko Vasyl , Nikitin Volodymyr , Kobko Yevhen , Kobko Roman
Published: June 2023

The aim of the article was to unveil the essence of the financial responsibility of the State within a comparative analysis of the approaches of European countries, in times of peace and war. The complexity of the subject led to the complex application of research methods, in particular: dialectical, systemic, comparative, synergistic, normative and logical analysis, synthesis. The practice of the implementation of State responsibility in some European and Asian countries was studied and it was concluded that it had been established particularly in times of peace. However, it is argued that such experience of public finance could also be useful in the Ukrainian realities of reconstruction and recovery. Ukrainian legal instruments concerning the financial responsibility of the state were also examined and the respective court decisions were researched. Among other things, it is concluded that, the financial liability of the subjects of public administration and their officials or employees is to be understood in terms of compensation of damages for wrongful acts in the form of decisions or actions that led to infringement or disregard of the rights and legitimate interests of the payers.
Conduct of search actions in the investigation of fraud with financial resources
Authors: Kamyshanskyi Oleksii , Dykyi Anatolii , Kryzhanovskyi Anatolii , Baranovska Tetiana , Kovalchuk Olga
Published: June 2023

The analysis carried out in the article was aimed at exploring the conditions of possibility, for inspection and search of the crime of fraud with financial resources, which also involved the review of: (places of events, documents); interrogation (of witnesses, suspect, victim); simultaneous interrogation of two or more persons already interrogated; presentation for identification (person, things). With the help of general and special philosophical methods, the tactical features of carrying out the specified investigative (search) actions, which are often caused by a conflict situation produced by the involvement of organized criminal groups, in the commission of such fraudulent actions, are determined. The results indicate the specific circumstances of the search, aimed at the seizure of computer equipment, software and relevant information contained therein. Furthermore, the conclusions emphasize the desirability of timely implementation, thorough preparation, involvement of a specialist in the field of economic activity and competent use of technical means of fixation to manage these crimes.
POR QUE BRINCAR NA EDUCAÇÃO INFANTIL? Uma questão a ser refletida pelos docentes da infância
Authors: Maria de Fátima Soares Alves  , Laura de Oliveira  , Cristiano do Nascimento Siqueira
Published: June 2023

O referido artigo tem como objetivo levar os leitores a refletirem sobre o tema que aborda sobre a relevância do lúdico como importante ferramenta para desenvolvimento e aprendizagem dos alunos da Educação Infantil. Portanto pretendeu-se enfatizar os jogos e brincadeiras, como ações essenciais para a formação do cidadão. O processo investigativo desse trabalho foi desenvolvido por meio de uma pesquisa bibliográfica tendo como fundamentação teórica autores que discutem a importância e o que significa o lúdico para a aprendizagem na Educação Infantil. Entre esses teóricos estão: Vygotsky (2007-2010), Ariès (1978), Kishimoto (2011-2013), Bueno (2010), entre outros. O lúdico, o brincar é inerente do ser humano, é uma característica, em especial das crianças, mesmos essas, na antiguidade não terem sido enxergadas como tal, e sim como um adulto em miniatura. No decorrer das décadas, mudanças ocorreram e a criança, por meio de documentação legal, passa a ter garantido seus direitos enquanto cidadã e como cidadão, tem direito garantido a uma educação de qualidade, uma educação que lhe seja digna. Dentro desse contexto, discute-se também a necessidade do professor que atua na primeira etapa da Educação Básica conhecer mais profundamente o seu papel enquanto professor de educação infantil e a complexidade que envolve essa importante etapa da Educação. Nesse sentido, o professor da infância deve estar ciente do quanto se faz necessário o uso dos jogos e brincadeiras como instrumento pedagógico e não como objetos para uma ação de descanso, como uma atividade extra, para relaxamento da turma. Por meio da ludicidade, o aluno da Educação Infantil é estimulado a desenvolver habilidades que contribuem para o desenvolvimento físico, afetivas/emocionais, psicológicas e social. Para tanto, as instituições de Educação Infantil, junto ao seu corpo docente, precisam estar atenta e cumprir com as orientações legais sobre como devem ser desenvolvidas as aulas para os alunos da primeira etapa da Educação Básica. A escola é um espaço de formação cidadã, e nesse sentido, portanto, ela, a escola é fundamental e essencial que seja um lugar que proporcione ao aluno a construção do conhecimento, da aprendizagem que se faz por meio das experiencias vivenciadas, tendo o professor como mediador desse processo construtivo. Sendo a Educação Infantil, a primeira etapa da Educação Básica, deve desenvolver ações educativas que sejam pautadas numa proposta pedagógica a qual ofereça uma aprendizagem significativa aos pequenos, respeitando a faixa etária de cada um. Brincar na Educação Infantil é coisa séria, pois trata-se da formação integral do cidadão da primeira etapa da Educação Básica.
Seropositivity of Leptospira in rodents, shrews, and domestic animals in Unguja, Tanzania
Authors: Mlowe Gerald , Makundi Isaac , Katakweba Abdul Suleman , Machang’u Robert
Published: June 2023

Background: Leptospirosis is one of the most commonly neglected zoonoses in developing nations including Tanzania. This study aims to find out the seroprevalence of leptospirosis in rodents, shrews, and domestic animals in different regions in Unguja Island, Tanzania. 
Methods: A cross-sectional study was carried out from January to April 2022. The blood samples were collected from rodents and shrews (n=248), cattle (n=247), goats (n=130), sheep (n=32), and dogs (n=80). The blood samples were allowed to clot in a slanted position and serum samples were harvested. A microscopic agglutination test (MAT) was performed on the sera to check for leptospiral antibodies using five Leptospira serovars as antigens (Sokoine, Lora, Pomona, Grippotyphosa and Hebdomadis).
Results: The overall seropositivity of leptospiral antibodies was 9.68% in rodents and shrews, 14.57% in cattle, 10.01% in goats, 31.25% in sheep, and 26.25% in dogs. The seropositivity of Leptospira varied significantly with animal species (OR=1.9, 95 % CI:1.1-3.3, p=0.03). The most frequently detected serovar was Sokoine (27.89%), followed by Pomona (19.47%), Lora (18.26%), Grippotyphosa (17.98%), and Hebdomadis (8.16%), respectively.
Conclusion: Our study suggests that further research should be conducted to find out factors of high seropositivity of leptospiral in Unguja. Vaccination of domestic animals with vaccines against local Leptospira strains should be encouraged, and rodent control and public awareness should be emphasized.
Pengaruh Digital Komik Berbasis Realistic Mathematic Education Terhadap Kemampuan Pemecahan Masalah
Authors: Hasyanah Yunisyah , Novika Sukmaningthias  , Sari Novita , Nuraeni Zuli
Published: June 2023

The ability to solve mathematical problems is an ability that needs to be mastered by students. However, in fact the ability of students' mathematical problem solving is relatively low. This is caused by one of them using inappropriate learning media. Therefore we need learning media that can help students to practice their mathematical problem solving abilities. The media in question is digital comics based on realistic mathematics education (RME). So the purpose of this study was to look at the effect of digital comics based on realistic mathematics education (RME) on students' mathematical problem solving abilities. The research method used is a quasi-experimental method using The Pretest-Posttest Non-Equivalent Control Group design. The results of statistical analysis obtained Sig. (2-tailed) in the output equal variances not assumed 0.000, where the value of Sig. (2-tailed) obtained is less than 0.05 or it can be said that 0.000 <0.05. So, based on the decision-making results of the analysis of this hypothesis test, it can be concluded that if "Significant level <0.05, then  is rejected". It can be concluded that  is accepted or it can be said that from the results of this analysis it can be concluded that there is an effect of digital comics based on realistic mathematics education (RME) on students' mathematical problem solving abilities
The use of data mining and data protection technology in the 21st Century library
Authors: Akpojotor Lucky O. , Urhefe-Okotie Enite A.
Published: June 2023

Technological development has brought dramatic changes in the management, retrieving and dissemination of information. Information technology has influenced positively on library and information systems, services and protection of library resources for users. Mining of hidden and advance knowledge that is potentially useful including safeguarding these information resources that has been mined from compromise or loss cannot be overemphasize. This study enumerates various data mining and data protection technologies use in the 21st Century library including the benefit of using these technologies in the library. However, the study illustrated the challenges encounter in the use of these technologies to include computer network support, using a variety of data mining, deeply mining, coordination of information management personnel and finally centering on readers and timely processing feedback information. The study conclude that data mining and data protection technologies are cross-discipline, and are one of the most cutting-edge researches in the international database and information system, so its use in the 21st Century library is still in its infancy and that the learning and use of these technologies should be strengthen since it is a new trend in librarianship.
Deprem Bölgesinde Kadın Olmak
Authors: Ayata Gökçeçiçek , Kapdan Özgül , Ozan Özge , Gürbüz Nur , Onuk Beritan
Published: June 2023

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Pengabdian Masyarakat Peduli Kesehatan Reproduksi Perempuan Di Rumah Sakit Unipdu Medika Jombang
Authors: Masruroh Masruroh , Dwi P Sabrina , Azizah Ninik , Muniroh Siti , Eka R Vivin , Fatmawati Diah Ayu
Published: June 2023

Kesehatan reproduksi merupakan suatu kondisi kesejahteraan fisik, emosional, mental dan sosial yang utuh berhubungan dengan reproduksi, bukan hanya bebas dari penyakit atau kecacatan namun segala aspek yang berhubungan dengan sistem reproduksi, fungsi serta prosesnya. Fakultas Ilmu Kesehatan Universitas Pesantren Tinggi Darul Ulum Jombang sebagai bagian dari institusi memiliki kepedulian terhadap masalah kesehatan reproduksi perempuan. Sehingga, melakukan kegiatan dalam bentuk pengabdian masayarakat. Tujuannya adalah memberikan kepedulian kesehatan reproduksi perempuan dan mewujudkan kesehatan reproduksi perempuan sejak dini, menyiapkan generasi yang berkualitas melalui kesehatan Ibu dan ketercapaian pembelajaran diluar kampus bagi Dosen dan mahasiswa. Kegiatan dilaksanakan pada tanggal 3 dan 18 Agustus 2022 meliputi pelayanan antenatal care dan skrining faktor risiko usia reproduksi. Kegiatan ini dilakukan oleh Dosen FIK, mahasiswa dan kerja sama dengan RSUM. Kegiatan dilakukan dimulai dengan wawancara tentang identitas, keluhan utama dan pemeriksaan fisik.  Jumlah peserta yang hadir 142 orang dengan 108 hamil, 15 tentang infertilitas dan 19 tentang pelayanan KB. Selain itu, peserta juga diberikan edukasi, informasi dan konseling tentang kesehatan reproduksi. Kegiatan berjalan lancar atas kerja sama, dukungan dan kerja tim dari civitas akademika FIK Unipdu dengan tim RSUM Jombang.
Peningkatan Derajat Kesehatan dan Ekonomi Masyarakat Melalui Pelatihan Pembuatan Sediaan Serbuk dan Sirup Jahe
Authors: Dilla Khaliza Natasya , Alawiyah Tuti , Irawan Angga
Published: June 2023

Seseorang dikatakan hipertensi jika memiliki tekanan darah yang melebihi batas normal. Penatalaksanaan mengurangi hipertensi yaitu dengan terapi farmakologis, terapi non farmakologis, dan terdapat juga terapi komplementer seperti terapi herbal dengan menggunakan tanaman herbal. Jahe memiliki khasiat untuk mencegah dan mengobati berbagai penyakit, salah satu manfaat jahe yaitu dapat menurunkan tekanan darah. Kegiatan pengabdian ini bertujuan untuk meningkatkan derajat kesehatan dan perekonomian masyarakat di Desa Paku Alam dengan pelatihan pembuatan inovasi olahan jahe berupa sediaan serbuk dan sirup. Metode pengabdian yang digunakan yaitu melalui pelatihan secara langsung, dengan memberikan materi tentang hipertensi, manfaat jahe serta memberikan pengetahuan tentang cara pengolahan produk jahe. Hasil yang dicapai dari kegiatan pengabdian kepada masyarakat ini yaitu dilihat dari hasil pre-test dan post-test yang menunjukkan adanya peningkatan pemahaman masyarakat dan tercapainya sebuah inovasi olahan serbuk dan sirup dari jahe. Pemanfaatan hasil perkebunan di Desa Paku alam dapat dikembangkan menjadi berbagai macam olahan seperti serbuk dan sirup jahe agar menambah nilai ekonomi masyarakat.
Peningkatan Pengetahuan Gizi Pada Siswa Sekolah Dasar Negeri Tanah Putih Sebagai Upaya Pencegahan Malnutrisi
Authors: Oematan Grouse , Nabuasa Christin , Haba Bunga Eryc , Maku Grace , Liufeto Mega , Missa Yudishinta
Published: June 2023

Children are an integral part of national development. In the future children will play a role as the next generation of the nation that determines its quality. School-age is a phase where growth and development occur very quickly, to be able to achieve optimal growth and development, an adequate intake of nutrients is necessary. However, the fulfillment of nutrients in this age group is often not properly met. This condition happens because of many factors, one of them is that children have a low level of knowledge and understanding about nutrition. The nutrition counseling activity was attended by 80 students. The activities are effective in increasing children’s knowledge and understanding of the importance of balanced nutrition. If the material was presented in an interesting form, accompanied by animated video, it will increase the enthusiasm of students in receiving information. In addition, the existence of a balanced nutrition pocket book for students helped them to understand the importance of balanced nutrition.
Causal Modelling of Head Teachers’ Leadership Behaviour and Administrative Effectiveness in Public Basic School: Validation of the Measurement Instrument
Authors: Adewale Awodiji Omotayo , Adekunle Ayanwale Musa
Published: June 2023

Educational leadership behaviour and effectiveness instruments available in the literature are primarily outside the African continent. Educational leadership researchers do not consider the cultural context in adopting scale. In Sahara-Africa, where Nigeria is located, researchers have scientific and ethical questions on the validity of the instruments used for data collection. Experience showed that researchers in Sahara Africa tousled for an instrument to conduct their study in leadership and management, resulting in a self-designed instrument without adequate validation. The study, therefore, validated the measurement scale on head teachers’ behaviour and administrative effectiveness in public primary schools. A non-experimental design was adopted for the scale development. Parallel analysis was used to establish factors of the scales and construct validity and reliability with the aid of R-programming and Partial Least Square Structural Equation Modelling. The results showed that leadership behaviour has three components (directive, supportive, and consultative) with 29 items. It was in line with the path-goal and situation theories underpinning this study. Also, the average variance extracted for all the components was above the 0.50 cut-off, HTMT values were below 0.90, and composite reliabilities were above 0.70, respectively. Thus, the scales were valid and reliable to use by researchers interested in this area.
Short-Term Effects of Bokashi Fertilizer with Reduced NPK Fertilization on Soil Fertility, Growth, and Yield of Rubber Trees
Authors: Gashua Auwalu Garba , Sulaiman Zulkefly , Mohammad Yusoff Martini , Abd. Samad Mohd Yusoff , Ramlan Mohd Fauzi , Mokhatar Shafar Jefri
Published: June 2023

Rubber is currently the second major industrial crop in Malaysia after oil palm. The use of bokashi fertilizer (BF) on industrial crops is still not popular, and farmers rely mostly on chemical fertilizers (CFs) that are costly and hazardous to the environment. This research was conducted at Hevea plantation, Universiti Putra Malaysia, between August 2020–October 2021. The study was to assess the short-term effects of BF with reduced NPK fertilization on soil fertility, growth, and yield of rubber. Seven treatments (T) were involved. T1, T2, and T3 denote 4, 8, and 12 kg BF per pit. T4 was 1 kg NPK as control, whereas T5, T6, and T7 denote 4, 8, and 12 kg BF + 500 g NPK per pit, respectively. The variables observed included total nitrogen (TN%), total phosphorus (TP%), organic carbon (OC%), organic matter (OM%), exchangeable cations, microbial counts, tree girth, and dry rubber yield. The major findings indicated that applying 12 kg BF has raised the soil’s TN%, OC%, and OM% by 165, 171.4, and 172.0%, respectively, compared to NPK control. Also, adding 4 kg BF + 500 g NPK has increased the soil’s cation exchange capacity and TP% values by 107.8 and 42.9%, respectively, compared to the control. Adding sole bokashi increased the bacterial population by 22.2–133.3%. Rubber yield was better on trees treated with 12 kg BF, though this did not differ significantly from other treatments. Therefore, applying 12 kg BF or 4 kg BF + 500 g NPK can improve soil fertility and save costs from using inorganic fertilizer by at least 50%.
Büyüme, eşitsizlik ve karbon emisyonu: yükselen piyasa ekonomilerinde çevresel Kuznets eğrisi hipotezinin analizi
Authors: GEDİZ AYDOĞDU Demet , ÖZŞAHİN Gülşah
Published: June 2023

Bu çalışmada panel veri analizine dayalı olarak yükselen piyasa ekonomilerinde karbondioksit emisyonu, gelir eşitsizliği, ekonomik büyüme, enerji ve yenilenebilir enerji kullanımı arasındaki ilişki Çevresel Kuznets Eğrisi perspektifinden incelenmektedir. Çalışmada Borghesi’nin (2000) çalışmasından yararlanılarak 2000-2017 dönemi için yükselen piyasa ekonomilerinde, Çevresel Kuznets Eğrisi hipotezi ve eşitsizlik ölçüsü olarak GINI katsayısının, enerji ve yenilenebilir enerji kullanımının karbondioksit emisyonu üzerindeki etkisi panel regresyon modelleri ile tahmin edilmektedir. Çalışmanın ekonometrik analiz sonuçlarına göre; yükselen piyasa ekonomilerinde Çevresel Kuznets Eğrisi hipotezinin geçerli olduğu, dolayısıyla çevre bozulması ve ekonomik büyüme arasında ters-U ilişkisinin bulunduğu tespit edilmiştir. Ek olarak yükselen piyasa ekonomilerinde gelir eşitsizliğindeki artış karbon emisyonunda azalışa neden olmaktadır. Elde edilen bulgular, farklı farklı yöntemler uygulanan literatürdeki diğer bulguları ile benzerlik göstermektedir. Bu bağlamda politika yapıcıların refahı arttırıcı politikalar yanında, sürdürülebilir bir ekonomik büyümenin sağlanması için çevrenin üzerindeki baskıyı azaltıcı politikalar uygulamaları ve yenilenebilir enerji kaynaklarına yönelmeleri önemlilik arz etmektedir.
COVID-19 PANDEMIC AND ENTREPRENEURSHIP DEVELOPMENT IN NIGERIA: BUSINESS TRAGEDY AND OPPORTUNITIES AT A GLANCE
Authors:   Department of Economics, Kogi State University, Anyigba, Nigeria, Sani Idris , Ome Wada ,   Department of Economics, Federal University of Lafia. Nigeria, Aminat Abubakar ,   Department of Business Administration, Kogi State University, Anyigba, Nigeria
Published: June 2023

The tragedy that awaited the world at the dawn of 2020 with the surfacing of the new COVID-19 pandemic was recognized as deadliest in recent history considering from the standpoint of its socio-economic and political disruptions worldwide. No country was left untouched by the pandemic as even in Nigeria, businesses activities were reduced by at least 50%, putting an estimated 26.42 million employees at risk of losing their jobs. Thus, this study focused at Covid-19 pandemic and entrepreneurship development in Nigeria vis-à-vis business tragedy and opportunities at a glance. An exploratory design approach was adopted and data collected mainly from secondary sources especially qualitative from a theoretical perspective of existing literatures. The findings revealed that there were two categories of goods in the market: essential and non-essential goods. It was also discovered that while businesses and economies were hit hard negatively worldwide, especially aviation, service and the tourism industries, there were some sectors that had phenomenal results such as online conferencing applications, e-Commerce, online food retailing, pickup and delivery services, robotics, pharmaceutical, and the gaming industries, amidst the COVID-19 pandemic as they saw upsurge in sales and revenues. Several emerging entrepreneurial opportunities were also recognized and recommended for entrepreneurs to take advantage of and make profit, providing what is really essential in these hard times.
CORRUPTION IN THE NIGERIAN JUDICIAL SYSTEM: THE WAY FORWARD
Authors:   Department of History & International Studies, Imo State University, P.M.B 2000, Owerri, Pensive Anene , Theodore Iyala ,   Department of History & International Studies, Imo State University, P.M.B 2000, Owerri
Published: June 2023

Nigeria as a country operates Federal System of government where the principle of separation of powers is hinged on a separation of the three arms of government namely, the legislature, executive and the judiciary. The essence of their separation is to avoid fusion of powers among the three arms so as to ensure checks and balances that guarantee good governance in the country. Using a qualitative study which is based on a historical analytical descriptive approach that revolves around a combination of historical literature where both secondary and primary sources of data were utilized, to arrive at logical findings, the study argued that, the Nigerian judiciary which has been described by certain scholars as the last hope of a common man and also the bastion of democracy is saddle with the responsibility of interpreting the laws as well as determining and resolving dispute between individuals on one hand, and between states and other levels of government on the other hand. But regrettably, right from the military regime up to the present-day democratic experiment in Nigeria, the judiciary has been deeply abashed or embroiled with corrupt practices of various degrees. The paper is therefore, tailored towards examining not only the causes of corruption in Nigeria’s judicial system but also the implications of corruption on our justice system. The paper finally canvases for total over hauling of the judiciary system for optimal performance of the sector in order to rekindle the lost confidence of Nigerians on the justice ministry or sector.
Caracterización de las empresas con sentencia ejecutoriada por defraudación tributaria en el Ecuador durante el periodo 2010 a 2021
Authors:   Universidad Politécnica Salesiana, Jorge L. GARCIA , Nancy M. GUAMAN ,   Universidad Politécnica Salesiana, Angelica R. YANZA ,   Universidad Politécnica Salesiana
Published: June 2023

El presente artículo caracteriza a las empresas con sentencia ejecutoriada por defraudación tributaria en el Ecuador, el mismo se ha desarrollado bajo una metodología descriptiva con un enfoque cuantitativo, se obtuvo información de todas las empresas que tuvieron sentencia ejecutoriada desde el año 2010 hasta el 2021. El resultado permitió clasificar a las empresas, determinar los tipos de defraudaciones, actividades económicas y las provincias en las que se concentra la mayor defraudación tributaria. Adicionalmente se constató un perjuicio aproximado de 55 millones de dólares que se cometió al Estado Ecuatoriano; indicando el sector con mayor incidencia en defraudación tributaria.
Monitoramento de temperatura em pontes usando termografia: estudo de caso
Authors:   Universidade Tecnológica Federal do Paraná, Amacin R. MOREIRA , Rodrigo E. CATAI ,   Universidade Tecnológica Federal do Paraná, Wellington MAZER ,   Universidade Tecnológica Federal do Paraná
Published: June 2023

O presente artigo apresenta um estudo de monitoramento de temperatura de pontes utilizando a termografia infravermelha com o objetivo de avaliar as variações térmicas dos elementos estruturais da superestrutura em períodos de temperaturas extremas máximas e mínimas tendo como referência um viaduto localizado em Pinhais, cidade do sul do Brasil. O monitoramento permitiu identificar e quantificar as variações de temperatura ao longo do período, destacando as influências da geometria, da incidência da luz solar e da temperatura do ar local.
Asistencias Tecnológicas: una dificultad semántica
Authors:   Universidad de Santiago de Chile, Fabian E. JENO , Cristobal F. MORENO ,   Universidad de Santiago de Chile, Alvaro S. AGUIRRE ,   Universidad de Santiago de Chile
Published: June 2023

En español existen diversos términos para referirse a artefactos de apoyo para personas con discapacidades. El objetivo del presente artículo es evidenciar cómo diversas interpretaciones semánticas complejizan la comprensión, diseño, fabricación y distribución de las asistencias tecnológicas. La metodología empleada es de carácter no experimental descriptiva para identificar los obstáculos entre usuario y asistencia tecnológica efectiva. Se concluye que es necesario esclarecer la intención semántica de estos términos para informar su propósito y paliar las brechas que dificultan su obtención.
Análisis de cinco modelos de planificación estratégica y los seis elementos de los presupuestos del sector público ecuatoriano
Authors:   Universidad Internacional del Ecuador, Rosa M. CASTRO
Published: June 2023

La presente investigación abarca el estudio y análisis de cinco modelos sobre planificación estratégica y su relación con los seis elementos de los presupuestos del sector público ecuatoriano, que conlleve a racionalizar el gasto y a maximizar los recursos y beneficios. El diseño de la investigación fue no experimental, aplicado a través de una revisión documental sobre planificación estratégica y elementos del presupuesto basada en el análisis de documentos físicos y digitales publicados por los entes de regulación y control de las entidades públicas del país. Los resultados obtenidos es que estos modelos tienen muchos aspectos en común.
Analisis Penambahan Warna Masterbatch 1%, 5% dan 15% Terhadap Kekuatan Tarik Material Plastik Polypropylene (PP)
Authors: Vita  , Widjaja Hartono
Published: June 2023

Plastik memiliki peran yang sangat besar dalam kehidupan sehari-hari,biasanya digunakan dalam kebutuhan rumah tangga hingga industri otomotif. Salah satu jenis plastik penggunaannya sangat luas yaitu polypropylene (PP). Polypropylene (PP) memiliki sifat unik, fleksibel dan titik leleh yang relatif rendah sehingga membuatnya menonjol sebagai bahan yang sangat baik untuk berbagai penggunaan seperti tali, tutup engsel, kemasan makanan dan industri otomotif. Penambahan zat pewarna terhadap material plastik dapat berpengaruh terhadap sifat baik yang dimiliki oleh plastik salah satunya yaitu kekuatan tarik, pada umumnya penambahan pewarna diberikan sebanyak 1 kg pewarna granulat berbanding 25 kg plastik (4% perwarna granulat). Penelitian ini bertujuan untuk mengetahui kekuatan tarik material plastik polypropylene (PP) pada penambahan pewarna 1%, 5% dan 15%. Sehingga diperlukan pengujian untuk mengkaji kekuatan tarik yang terdiri 3 (tiga) komponen yaitu: 1. Yield strength, 2. Kekuatan tarik maksimum dan 3. Modulus elastisitas. Pembuatan spesimen produk menggunakan standar ASTM D638 dan dibuat menggunakan proses injection moulding. Nilai yield strength, kekuatan tarik maksimum dan modulus elastisitas pada material plastik yang tidak ditambahkan pewarna sebesar 30,02 N/mm2, 42,47 N/mm2 dan 0,43 GPa. Sementara pada penambahan pewarna sebesar 1%, 5% dan 15% masing–masing nilainya yaitu 1. Yield Strength 32,53 N/mm2, 30,59 N/mm2 dan 28,29 N/mm2, 2. Kekuatan tarik maksimum 46,13 N/mm2, 45,33 N/mm2 dan 41,57 N/mm2, 3. Modulus elastisitas 0,58 GPa, 0,55 GPa dan 0,42 GPa. Hasil penelitian diperoleh peningkatan pada nilai yield strength, kekuatan tarik maksimum dan modulus elastisitas pada tingkat penambahan perwarna sebesar 1% namun nilainya menurun pada penambahan pewarna sebesar 5% & 15 %.
Nilai Estetika dalam Penghasilan Rekaan Seramik Kontemporari Berinspirasikan Motif Etnik Borneo
Authors: Ayob Norhayati , Jusilin Humin
Published: June 2023

Karya seni seramik adalah manifestasi perasaan dan fikiran yang terhasil melalui beberapa teknik dan bentuk penghasilannya. Nilai estetika dalam seni seramik atau tembikar dikaitkan dengan konsep keindahan. Seni seramik wujud dalam pelbagai bentuk utiliti seperti pinggan mangkuk, perabot, seni perhiasan dan sebagainya. Ia mempunyai tafsiran yang luas dan bukan hanya dilihat pada elemen formal tetapi juga memancarkan perspektif adat dan budaya tradisi masyarakat. Penghasilan seni seramik yang kontemporari dizahirkan mengikut kepakaran dan kreativiti dalam sesebuah karya. Artikel ini bersifat kajian studio yang bertujuan untuk menjelaskan proses artistik dan interpretasi elemen formal pada karya seramik bersumberkan imej motif linangkit masyarakat Lotud di Tuaran. Kaedah kajian studio beroperasi sebagai memilih teknik dan bahan serta menstruktur elemen formal untuk mengenal pasti nilai estetika dalam seni seramik. Kajian artistik dan analisis formal menunjukkan bahawa faktor ekspresi pemikiran, bahan, teknik, konteks budaya dan masyarakat mempengaruhi penghasilan seramik kontemporari yang bernafaskan motif etnik Borneo. Keunikan linangkit sebagai karya baharu, menjelaskan idea yang kreatif berasaskan olahan dan inovasi daripada motif alam semula jadi. Pembuatan karya yang berunsurkan motif peribumi Borneo adalah salah satu langkah untuk melestarikan warisan budaya dalam olahan seramik kontemporari.
PERSEMBAHAN TARIAN PANANGSANG DALAM RITUAL PENYEMBUHAN MASYARAKAT BAJAU LAUT
Authors: Pisali Yeon Amsalie @ Amsalib , Zainal Sharifuddin , Jusilin Humin , Lauk Mestrah
Published: June 2023

Masyarakat Bajau Laut di daerah Semporna mempunyai pelbagai jenis upacara ritual termasuk ritual penyembuhan yang menjadi pegangan turun-temurun kehidupan bermasyarakat mereka. Keharmonian dan keseimbangan terhadap alam ghaib menjelaskan hubungan kukuh masyarakat ini terhadap kuasa magis dan unsur semangat roh yang mencetuskan kreativiti dan keupayaan luar biasa bagi menghasilkan falsafah budaya masyarakat yang bersifat tabu. Sehubungan itu, makalah ini mengkaji elemen persembahan tarian yang menjadi penghubung antara dunia realiti dan dunia ghaib dengan menumpukan struktur persembahan pada peringkat menurun yang dikenali sebagai persembahan Panangsang dalam pelaksanaan ritual yang dilakukan. Hal ini berkaitan dengan strukur persembahan yang melibatkan fenomena dalam ruang dan masa, meliputi alam fizikal dan alam ghaib serta kedudukan manusia dalam ruang menurun tersebut. Penelitian ini menggunakan kaedah kualitatif yang memiliki perincian interpretasi. Pengumpulan data adalah berdasarkan observasi dalam kajian lapangan dan temu bual untuk mendapatkan maklumat secara terperinci yang telah dijalankan dalam kalangan masyarakat Bajau Laut yang menetap di Kampung Gelam-Gelam, Pulau Bum-Bum, Semporna, Sabah. Hasil analisis menunjukkan keseimbangan dan keharmonian masyarakat ini terhadap alam nyata dan alam ghaib adalah sangat penting untuk menjamin kesejahteraan hidup mereka.
FACTORS INFLUENCING INTERNATIONAL STUDENTâ€™S DECISION IN CHOOSING STUDY DESTINATION ABROAD
Authors: Jupiter Herlina , Othman Irma Wani , Mohd Suki Norazah , Yusoff Muhammad Safuan , Awang Hasbullah , Razak Rudie Adie
Published: June 2023

Institutions of Higher Education is an important sector that contribute in a country developmentÂ highly and competitively. International students are seen as one of the sources of income and mainÂ criteria in order to achieve the vision and mission to be at international level universities.Â Correspondingly, understanding the factors that influence students' decision in choosing studyÂ destination abroad is viewed as an important aspect in the process of internationalization statusÂ recognition. This concept paper search on the factors influencing the decision of students to studyÂ abroad where university is able to use the knowledge in planning the marketing strategy as well asÂ to increase the enrollment of international students. The discussion also shows the importance ofÂ understanding the motivation and the cause of international students choosing the program and theÂ university course of their choice. Furthermore, convergence is also given to the relevant andÂ significant factor in influencing those students' decision to choose study destination abroad. FromÂ this perspective, some suggestions and implications in formulating the marketing communicationÂ strategy towards the target group of international students is considered as one of the actions to beÂ taken by university in order to increase the intake of international student. Generally, this conceptÂ paper contribute in enhancing the understandings of various factors identified in previous studiesÂ and the connection with the preferred study destination. This knowledge is very useful inÂ formulating the effective communication and planning the recruitment of international students'strategy.
Brand Image Benefit And Satisfaction: Roles of Symbolic, Functional, Social, And Experiential Benefits
Authors: Lada Suddin
Published: June 2023

The aim of this study is to examine the effects of brand image benefits of symbolic, functional, social, and experiential on the overall satisfaction. A survey using 400 respondents is used to measure these effects. The theoretical and statistical relationship among these constructs are developed and verified by Smart Partial Least square (PLS) statistical software. Result show that symbolic, experiental, and function benefit are significant predictor of overall satisfaction, with experiential benefit as the most important followed by functional benefits. This study provides important implications on marketing and brand positioning.
PENTADBIRAN ZAKAT FITRAH OLEH MAJLIS AGAMA ISLAM NEGERI (MAIN) MALAYSIA: SATU TINJAUAN
Authors: Harun Muhammad Safwan , Rosele Muhammad Ikhlas , Mansor Mohd Sayuti
Published: June 2023

Zakat is one of the sources to generate the economy for Muslim society. It is also a medium of wealth distribution between the rich and the poor. There are various sources of zakat such as business, salary, agriculture, livestock and fitrah. This article intends to discuss the administration of zakat fitrah as practiced in Malaysia. Zakat fitrah is a type of zakat that is obliged to every Muslim where it is paid by the individual himself or by his guardian like father. In terms of its administration, zakat fitrah is under the jurisdiction of the State Islamic Council (MAIN). Hence, various steps have been taken by MAIN to ensure collection of zakat fitrah and its distribution is at a very satisfactory level. Studies have found that the administration of zakat fitrah in Malaysia is at an efficient level. This achievement has been achieved by MAIN through improvements from human resources, technology and community awareness.
Abstrak
Zakat adalah salah satu sumber pendapatan bagi menjana ekonomi umat Islam. Ianya juga adalah sebuah medium agihan kekayaan antara golongan kaya dan golongan miskin. Terdapat pelbagai sumber zakat antaranya seperti perniagaan, gaji, pertanian, ternakan dan fitrah. Artikel ini akan membincangkan pentadbiran zakat fitrah yang diamalkan di Malaysia memandangkan zakat fitrah merupakan satu jenis zakat yang diwajibkan ke atas setiap umat Islam di mana ianya dibayar oleh individu itu sendiri atau oleh walinya seperti bapa. Dari segi pentadbirannya, zakat fitrah berada dibawah seliaan Majlis Agama Islam Negeri (MAIN). Oleh itu, pelbagai langkah telah dijalankan oleh MAIN dalam memastikan kutipan zakat fitrah dan pengagihannya berada pada tahap yang amat memuaskan. Kajian mendapati, pentadbiran zakat fitrah di Malaysia berada pada tahap yang amat efisen dan cekap. Hal sedemikian telah dicapai oleh MAIN melalui penambahbaikan dari faktor sumber manusia, teknologi dan kesedaran masyarakat.
BUDAYA DAN PENGEMBARAAN SEBAGAI PENDORONG PEMILIHAN KERJAYA DI UNIVERSITI MALAYSIA SABAH
Authors: Mohd Suki Norazah , Othman Irma Wani , Yusoff Muhammad Safuan , Mohd Suki Norbayah
Published: June 2023

Objektif penyelidikan ini adalah untuk memberikan kefahahaman yang mendalam terhadap pendorong kedatangan ekspatriat akademik yang disebabkan oleh budaya dan pengembaraan dalam memilih Institusi Pengajian Tinggi Awam di Sabah iaitu Universiti Malaysia Sabah sebagai tempat untuk membina kerjaya. Hasil daripada kajian yangdijalankan secara kualitatif ini melalui temubual ke atas 30 responden yang dipilih mendapati, alasan utama yang menjadi pendorong mereka untuk melakukan ekspatriasi adalah disebabkan peluang untuk mendalami budaya di negara tuan rumah dan peluang untuk melakukan pengembaraan. Dalam konteks peningkatan jumlah bilangan ekspatriasi di Malaysia, penyelidikan ini amat penting bagi memperluaskan bidang penyelidikankepada ekspatriat yang tidak tergolong di dalam bidang perniagaan yang mana dikenali sebagai ekspatriat akademik.
PEMERKASAAN WAKAF DI MALAYSIA: SATU SOROTAN
Authors: Isamail Mohamad Zaim , Rosele Muhammad Ikhlas , Ramli Mohd Anuar
Published: June 2023

Wakaf merupakan antara salah satu daripada institusi Islam yang wujud sejak dari zaman Rasullullah SAW lagi yang berfungsi sebagai pemangkin ekonomi dan pembangunan umat Islam. Institusi ini juga merupakan tunjang kepada kejayaan jaminan sosial Islam, selain zakat, sedekah dan lain-lain. Oleh itu, adalah menjadi keperluan mendesak kita pada hari ini untuk mengetahui sejauh mana perjalanan institusi wakaf di Malaysia sama ada ia berjalan seiring dengan perkembangan semasa atau tidak. Peranan wakaf bukan hanya sekadar untuk tujuan ibadah pada Allah SWT, akan tetapi ia turut meliputi dalam memberi impak kebaikan kepada orang Melayu khususnya dan umat Islam amnya. Namun, sehingga kini, ia tidak berfungsi sebagaimana diharapkan oleh kerana terdapat kekangan dan halangan tertentu selain taraf kesedaran masyarakat yang masih cetek. Wakaf ternyata merupakan salah satu sumber ekonomi dan pembangunan umat Islam. Ia mampu memberi pulangan yang lumayan jika ditadbir dengan cukup efisien. Tugas memperkasakan zakat seperti membangunkan bonbon dan saham wakaf, penambahbaikan konsep wakaf, penubuhan pentadbiran wakaf pusat, wakaf dalam pendidikan perlu dilaksanakan dan dihayati agar ia menjadi anjakan paradigma berterusan sekaligus membangunkan taraf hidup masyarakat dan merancakkan lagi ekonomi umat Islam seluruhnya.
THE EFFECT OF REWARD SYSTEMS ON THE IMPLEMENTATION OF COST SAVINGS STRATEGIES IN LOCAL AUTHORITIES
Authors: Yaacob Zulnaidi
Published: June 2023

This paper investigates the effect of reward systems on the relationship between costsaving strategies and cost saving performance. Three cost saving strategies under the practice of quality management were investigated, namely customer focus, continuous improvement, and teamwork. Cost saving performance was selected as a criterion variable to justify the successful implementation of these strategies. This approach is in line with the strategic objective of implementing these strategies, which is saving on the cost of operation. Data of this study were collected from 205 middle level managers of local authorities using a questionnaire as the research instrument. The findings of this study revealed that the reward systems have failed to provide significant support to the successful implementation of cost savings strategies. Therefore, this finding signifies the unsuitability of the criteria used to reward employees in local authorities with the requirements needed for these strategies to be successful. The implications of this finding are narrated in this paper.
DIFFERENCES BETWEEN JOB SATISFACTION, ORGANISATIONAL COMMITMENT AND GENDER
Authors: Gumbang Billy , Mohd Suki Norazah , Mohd Suki Norbayah
Published: June 2023

This paper aims to examine whether significant differences exist between the two genders in term of employees’ job satisfaction and organisational commitment. Gender plays an important role in creating individual attitudes pertaining to the workplace and in interpreting the meaning of these attitudes. Survey data was gathered from 112 employees in Labuan. A t-test mean comparison results showed that both male and female employees in Labuan have the same level of perception of job satisfaction and different level of organisational commitment. Implications and recommendations were also discussed.
PERCEPTIONS OF ACCOUNTING INFORMATION SYSTEM EFFECTIVENESS: PRELIMINARY FINDINGS FROM THE MALAYSIAN FEDERAL GOVERNMENT
Authors: Puasa Sharinah , Smith Julia , Amirul Sharifah Milda
Published: June 2023

This paper presents preliminary work towards understanding the use of the Accounting Information System (AIS) in the Malaysian Federal Government setting, by investigating AIS users’ perceptions of the system’s effectiveness. Recently, the Government upgraded its AIS to cater for the function of accruals accounting treatment, as well as to improve financial reporting practice. The advancement of the system entailed a huge investment in both money and human capital preparation. As such, the installed system is expected to be effective in order to make the investment worthwhile. However, past literature has shown the measurement of system effectiveness to be rather ambiguous and inconsistent due to variations in the definition of system effectiveness. This has caused difficulties for both researchers and practitioners, in terms of making comparisons between studies to objectively assess AIS effectiveness. Therefore, this study is significant, in that it presents qualitative evidence from unstructured preliminary fieldwork, combining both group discussion and observational approaches. This preliminary study: (i) provides insight into the history of AIS enhancement and AIS current practice in the Malaysian Federal Government; (ii) provides an understanding of AIS users’ perceptions of AIS effectiveness; and (iii) uncovers nine criteria for an effective system.

Abstrak

Makalah ini membentangkan permulaan kerja ke arah memahami penggunaan Sistem Maklumat Perakaunan (AIS) dalam persekitaran Kerajaan Persekutuan Malaysia, dengan menyiasat persepsi pengguna AIS tentang keberkesanan sistem. Baru-baru ini, Kerajaan menaik taraf AIS untuk memenuhi fungsi perakaunan akruan, serta untuk meningkatkan amalan pelaporan kewangan. Kemajuan sistem ini melibatkan pelaburan besar dalam penyediaan modal wang dan insan. Oleh itu, sistem yang dipasang dijangka berkesan untuk menjadikan pelaburan itu berbaloi. Walau bagaimanapun, literatur masa lalu telah menunjukkan pengukuran keberkesanan sistem menjadi agak kabur dan tidak konsisten kerana variasi dalam definisi keberkesanan sistem. Ini telah menyebabkan kesukaran untuk kedua-dua penyelidik dan pengamal, dari segi membuat perbandingan antara kajian secara objektif menilai keberkesanan AIS. Oleh itu, kajian ini adalah penting, kerana ia membentangkan bukti kualitatif dari kerja lapangan awal yang tidak berstruktur, menggabungkan kedua-dua perbincangan kumpulan dan pendekatan pemerhatian. Kajian awal ini: (i) memberikan wawasan tentang sejarah penambahbaikan AIS dan amalan semasa AIS dalam Kerajaan Persekutuan Malaysia; (ii) memberi kefahaman tentang persepsi pengguna AIS tentang keberkesanan AIS; dan (iii) menyelongkar sembilan kriteria untuk sistem yang berkesan.
THE IMPACT OF ECONOMIC GROWTH TOWARDS ENVIRONMENTAL DEGRADATION: THE EVIDENCE FROM HECKSCHER-OHLIN THEORY AND ENVIRONMENTAL KUZNETS CURVE HYPOTHESIS
Authors: Clarnce Abby Christie , Karia Abdul Aziz
Published: June 2023

In this paper, researcher intend to investigate the relationship between economic growth and environmental degradation using Ordinary Least Square (OLS), the proxy used for environmental degradation is carbon dioxide emission (CO_2). In this investigation, there are 102 countries chosen ranging from 1995 until 2014. To determine whether there are significant different between countries, researcher put extra effort by considering whether there is significant difference between the factor endowment towards the environmental degradation, whereby, the effort of segregating the data into two groups will help us to identify the significance different between K and L abundant. The empirical result revealed that there is no significant difference between factor endowment towards the environment degradation.
A Model of Factors Influencing Consumersâ€™ Intention to Use e-Wallet System in Malaysia: A Systematic Review
Authors: Andrew Jasmine Vivienne , Ambad Sylvia @ Nabila Azwa , Tan Karen Esther
Published: June 2023

Mobile payment technology specifically e-wallet is receiving growing attention recently in light of the governmentâ€™s initiative to build a cashless society. The e-wallet phenomena are becoming more apparent in Malaysia, however, it is growing at a rate slower than its regional peers. Due to the rapid development of this technology, organisations and consumers are also concerned about rising security issues. Technological advancement in the e-commerce industry and the ubiquity of smartphones has helped to propel the need to study the intention to use e-wallets. As the e-wallets markets further expected to increase exponentially in Malaysia, it is crucial to study the consumersâ€™ behavioural intention to use e-wallets for the benefits of the e-wallets service provider in Malaysia. Correspondingly, this paper presents a review of the literature aimed at advancing the body of knowledge by proposing a conceptual model combining the theories of; the extended unified theory of acceptance and use of technology (UTAUT2) with perceived security and behavioural intention. This paper is built upon a systematic literature review method and it is expected that researchers can have a more precise justification of the consumer behavioural intention to use e-wallet in Malaysia. This paper provides practical implications for the extension of UTAUT2 theory with perceived security and subsequently assist e-wallet service provider when devising appropriate strategies in planning and increasing consumerâ€™s intention to use the e-wallet.