bluuebunny/crossref_metadata_2025 huggingface dataset:
الآثار الإسلامية في إجدابيا
Authors: د.عبد الله علي الرحيبي
Published: January 2024

دعت مصلحة الأثار جمعية الدراسات الليبية سنة 1971ف لنقوم بتنفيذ حفيرة اختيارية في إجدابيا بهدف تحديد مدى اتساع الاستيطان الإسلامي في القرون الوسطى ، والتحقق مما إذا كان الموقع يستحق استكشافا أكثر من ذي قبل . و كانت نتائج التكهن بما يحتمل اكتشافه مشجعة
ويشير الدليل الوثائقي إلى أن إجدابيا كانت مدينة تجارية في القرن التاسع إفريحي تلتفي عندها طريق القوافل و كانت مزدهرة تحت الحكم الفاطمي ثم تدهورت أوضاعها بدرجة كبيرة عندما غزت قبيلتنا بني ملال وبني سليم المغرب سنة 1051 ف  وعلاوة على ذلك فإن حفائر مبكرة كشفت عن أثرين من القرون الوسطى : قصر وجامع منهارين من الواضح أنهما فاطميان. وكما هو متوقع ، فإن الحفيرة الاختبارية التي سبق وصفها في تقرير الجمعية السنوي لعام 1971 ف ، قدمت نتائج إيجابية ، وفي إبريل (الطير) 1972 بدانا موسما ثانيا أكبر، حيث قمنا بإجراء حفائر في الجامع ، وتم وضع مخطط مفصل لبقايا القصر . وقد بذل السيد السعداوية ( رئيس المصلحة) والسيد عبد الحميد كل ما في وسعهما لإنجاح الموسم ، أما السيد . الورفلي المفتش المرافق لنا فقد قدم مساعدة قيمة أثناء العمل في الموقع ، ويتكون فريق الجمعية من تسعة أعضاء : هيلد اینقر ، وسارة جين ، وروث وایت هاوس ، وجورج اپنقر، وورويك بول ، وبيتر دونالدسون ، وديفد جيفري ، وجون موريش ، وكاتب هذا المقال و ووفرت مصلحة الآثار مكان الإقامة والأيدي العاملة . وقد سمحت أمانة المتحف البريطاني - بكل لطف – للسيد نيكولاس لوريك بمرافقنا من أجل دراسة العملة والنقوش وقد أعارنا - بكل كرم - قسم الهندسة المدنية بالكلية الإمبراطورية للعلوم والتقنية معدات المسح ، وكان المشروع نتيجة لذلك عملية متازرة مثمرة ، وأود في هذا الشأن أن أتقدم بجزيل الشكر إلى كل أولئك المعنيين .
الأدب العربي الأندلسي في القرن الحادي عشر (د.عبد الله)
Authors: د.محمد الزيات
Published: January 2024

La literature arabe de al-Andalus durante el siglo XI.
المؤلفة هي الدكتورة تريسا غارولو مستعربة إسبانية تعمل أستاذة بقسم اللغة العربية والدراسات الإسلامية بكلية فقه اللغة بجامعة مدريد المركزية Complutense وهي متخصصة في مجال الدراسات الأندلسية وبالتحديد في مجال الأدب الأندلسي و تقوم بتأدية هذه المادة إلى طلاب القسم المذكور ، وقد نشرت أعمالا أخرى عديدة حول الأدب الأندلسي والدراسات الأندلسية بصفة عامة، ومن بينها "شعر النساء في الأندلس" الذي جمعته وقامت ترجمته إلى اللغة الإسبانية ، ومقال لها بعنوان "ابو جعفر ابن جورج شاعر مغمور من شعراء القرن الخامس هـ / الحادي عشر"،  الذي نشرته  في مجلة شرق الأندلس التي تصدر عن قسم اللغة العربية جامعة مدينة القنت (Alicante) وآخر بعنوان "أبو جعفر بن الأصيلي، حياته وعمله" نشرته في مجلة  القنطرة Al – Qantara التي تصدر عن قسم اللغة العربية بالمجلس الأعلى للأبحاث العلمية في مدريد .
وقد أصدرت الكتاب عام 1998 دار النشر الشهيرة في إسبانيا والدعوة بــ Hiperion وهي معروفة في مجال نشر الدراسات الاستعرابية في إسبانيا ، ومن بين ما نشرته هذه الدار العناوين التي وضعنا لها التراجم التالية.
المنهج في دراسة التاريخ
Authors: د.سليمان خطاب سويكر
Published: January 2024

قدم د. ميلاد أ. المقرحي عملا علميًا مهمًا ومفيداً إلى المكتبة التاريخية العرية من خلال ترجمته الممتازة لكتاب المنهج في دراسة التاريخ : اتجاهات وأهداف جديدة في دراسة التاريخ تأليف جون توش John Tosh وقد ظهرت الطبعة الأولى من الكتاب باللغة الإنجليزية في عام 1984 في لندن ونيويورك وهو من منشورات دار Longman للطباعة والنشر . أما الترجمة وهي الأولى بقدر ما أعلم فقد ظهرت ضمن منشورات جامعة قاریونس لسنة 1994، ويحتوي هذا الكتاب على 342 صفحة في عشرة فصول كما يحتوي على مقدمة للمؤلف وأخرى للمترجم  وخاتمه فضلا عن ثبت المراجع والمصادر والفصول التي اشتمل عليها الكتاب هي على النحو التالي : استعمالات التاريخ، المواد الأولية، استعمال المصادر، المواضيع الرئيسية: السياسة، السيرة: الأفكار، المواضيع الرئيسية: الاقتصاد، المجتمع، العقلية، الكتابة التاريخية وحدود المعرفة التاريخية، التاريخ والنظرية، التاريخ من خلال الأرقام التاريخ من خلال الكلمة المنطوقة،
تناول المؤلف في الفصل الأول البواعث الكثر في كل مكان وزمان، ويؤكد القول بأن التاريخ هو الذاكرة الجماعية ، ومستودع لتجارب الأمم التي من خلالها ينمي الناس بهويتهم الاجتماعية . كما يناقش المؤلف في هذا الفصل دور المؤرخ في تعليم التاريخ ليس في قاعات المحاضرات فقط بل أيضا من خلال وسائل الإعلام المختلفة من أجل تحقيق الثقافة التاريخية.
Vietnam 1945-1954
Authors: Dr.Milad A.Elmagrahi
Published: January 2024

For two thousand years, the Vietnamese have had to resist many foreign aggressions; each time, all energies have had to be mobilized. With their resistance and their love of their country, the Vietnamese gradually formed the Vietnamese nation with its own language, its distinguished culture, basically a history whose main characteristic remains stubbor resistance to all aggressors. Chinese, French, American- no matter how powerful they are. The Vietnamese resistance to the French colonialists, and then to the American imperialists continues, indeed, a tradition that started as carly as the first century A. D. with the Trung Sistors

This essay will deal, briefly, with the Vietnamese resistance to the French after their return to Vietnam in 1945, and the Vietnamese struggle for independence. However, it is the August 1945 revolution and the partition of the country in 1954 that count here. An attempt to discuss and weigh the following important questions will be made: what problems did the August 1945 revolution face? How were they solved? Why did the French withdraw? If the partition of Vietnam was not inevitable, then why and how did it occur? Was it caused by
Some Difficulties in translating English humour into Arabic
Authors: Dr.Nuri EL-Agell
Published: January 2024

Introduction

and what makes people laugh. Desi

Humour is the ability to understand and enjoy what is

people laugh. Despite the existence of universal humour as in a child making mature adult-like statement ssumed that some languages have their own characteristics

istieally and culturally that evoke in their audience pleasurabi linguistically and and playful response. Menacere, M. (1991:36) tells us that

As individuals view reality differently, it would be impossible to ask two

different languages to express thoughts in similar manner because each one possesses a mode of expression using the linguistic devices available in the language according to its needs. This has its bearing on translation; however, in the case of similar cultures and languages it is often possible to have an effective translation (Raphelson-West, 1989: 129).

The translation of English humour into other languages has been dealt with by Leibold ( 1989), Nilsen (1989) Ornstein-Galicia (1989) among others

The purpose of this paper is to investigate and analyze English humour and demonstrate the difficulties encountered in rendering it
Translation and text types
Authors: Dr.Muftah S.lataiwish
Published: January 2024

Abstract

Language can function in different occasions; it can establish social relations and express one's mind and personality. The three major types in this paper are descriptive, social, and expressive functions of language. The paper also illustrates text classification The aim of the texts is to convey information. Whether the texts are scientific, technological, commercial, geographical, historical, or philosophical, they are mainly informative.
Coleridge's Imagination in " the Rime of Ancient Mariner"
Authors: Dr.Ahmad A.Shteywi
Published: January 2024

Coleridge was a poet as well as a philosopher where not we believe in his conviction that "no man was every pact, without being at the same time a profound piles

(Biographies Liter aria, II, 19-hereafter BL). In ord understand him as a philosopher, therefore, I think it is to study his philosophy of literature. As a way of understanding

his poetic and literary theory I will touch on his concept of imagination defined in chapter 13 of biographies Liter aria, and

apply it to one of the supernatural poems "The Rime of the Ancient Mariner" (hereafter "The AM"). Hence the aim of my

study is to analyze the poem in connection with his theory of imagination. My main concern is with how imagination works in

the poem.
التطور الدلالي في كلمة حية
Authors: البكوش د. نجاة
Published: January 2024

في تطور الدلالة قد يتعمد الناطقون إحداث تطور دلالي في اللفظ، وقد يطرأ هذا التطور دون تعمد، وله أسباب متعددة، وكلمة حية من الكلمات العربية التي اختلفت دلالتها في الاستعمال؛ وارتبطت بكلمة العصا في القرآن الكريم، وهي عصا سيدنا موسى عليه السلام، ويستأنسن في بيان دلالتها بالتأمل في تفسير الآيات التي وردت فيها هذه المعجزة؛ لأن المفردات في العربية مرت عبر تاريخها بأحداث وظواهر أكسبتها دلالات مختلفة، فجاءت في القرآن الكريم بدلالات تفهم من السياق الواردة فيه. وكلمة حية صفة مشبهة، أطلقت على جنس من الحيوان، واستعملت في كلام العرب استعمالاً مجازياً فعبرت عن القوة والشجاعة والظلم والذكاء.

الحمد لله والصلاة والسلام على رسول الله وعلى آله وصحبه ومن والاه، أما بعد: فإن قارئ القرآن الكريم يدرك وجود تعدد ألفاظ دالة على مدلول واحد، لاسيما إذا تكرر ذكر المدلول في أكثر من موضع من السور القرآنية، من ذلك يوم القيامة، فهو الآزفة، والحاقة، والساعة، والصاخة، والطامة الكبرى، والغاشية، والقارعة، والواقعة، واليوم الآخر، ويوم البعث، ويوم التغابن، ويوم التلاقي، ويوم التنادي، ويوم الجمع، ويوم الحساب، ويوم الحسرة، ويوم الخروج، ويوم الخلود، ويوم الدين، ويوم الفتح، ويوم الفصل، واليوم الموعود، ويوم الوعيد، وكل لفظ من هذه الألفاظ - مع دلالته على يوم القيامة - يتناسب مع السياق العام الذي ورد فيه. ولعل هذا من باب الترادف؛ ولكن قد تأتي اللفظة دالة على مدلول، ثم يتغير مدلولها، وتصير دالة على مدلول آخر مغاير للمدلول الأول، وهذا التغير الذي يطرأ على مدلول اللفظة يسمى التطور الدلالي، وهو تغير في معنى اللفظة؛ من ذلك على سبيل المثال العتب دال على "كل مكان ناب بنازله ومنه قيل للمرقاۃ ولأسكفة الباب عتبة، و كني بها عن المرأة (الزوجة) فيما روى أن إبراهيم - عليه السلام - قال لإمرأة إسماعيل: قولي لزوجك غير عتبة بابك. واستعير العتب والمعتبة لغلظة يجدها الإنسان في نفسه على غيره.... وقولهم: أعتبت فلانا أي أبرزت له الغلظة التي وجدت له في الصدر "(1) ... وهنا يلاحظ التطور في دلالة مادة ع ت ب من دالة على مدلول محسوس، وهو عتبة الباب، إلى دالة على حقيقة ذهنية لا تدرك بالحواس، وهي الغلظة في الصدر.
الشعر في ليبيا : اتجاهاته وقضاياه
Authors: الساحلي د. مني
Published: January 2024

تتناول هذه الورقة مسيرة الشعر في ليبيا، ومراحل تطوره، وما اعترض طريق نهضته من تحديات، وما تقاسمها من تيارات أدبية وفنية تعاقبت مرة وتزامنت مرات، لكنها كانت دليلا على إصراره على البقاء والازدهار. كما تعرض لمشاهد في الشعرية الحديثة في ليبيا، وأبرز قضاياها الموضوعية والأسلوبية، مع وضعها في سياقها الفني والتاريخي. ومع التحرز من زعم الإحصاء والاستقصاء، حسبها أن تقدم لمحة عن المشهد الشعري الليبي في إطار تاريخي لا يبالغ في شوفينيته، ولا يغمطه منزلته، ولا يتجاهل جهده وإنجازه.
مهارات التفكير المتضمنة في محتوى أسئلة الامتحانات النهائية في مقررات التربية وعلم النفس، بكلية الآداب جامعة بنغازي : دراسة تقويمية تحليلية
Authors: البرغثي د. مريم
Published: January 2024

هدفت الدراسة إلى تحديد مهارات التفكير المتضمنة في محتوى أسئلة الامتحانات الجامعية،وقد تمثل مجتمع الدراسة وعينته في محتوي أسئلة الامتحانات النهائية بمقررات قسم التربية وعلم النفس في الفترة (الفصل الدراسي ربيع 2016) ولتحقيق هذا الهدف تم استخدام قائمة مهارات التفكير وتطبيقها علي جميع أسئلة الامتحانات بمقررات القسم، واستخدام التكرارات والنسب المئوية كأسلوب إحصائي وتوصلت نتائج الدراسة أن أكثر مهارات التفكير توظيفاً واستخداماً مهارات التفكير الدنيا متمثلة في مهارة التذكر والفهم والتطبيق، وإهمال مهارات التفكير العليا واستخدامها بنسب ضئيلة.
تقنية المسح الوراثي بين بناء الشخصية وهدمها
Authors: الشريف د. إبراهيم
Published: January 2024

المسح الوراثي أحد أنواع التقنيات الوراثية التشخيصية وهو يثير مسائل أخلاقية ذات طبيعة خاصة ، ولا مراء في أن العلم أصبح في العصر الحديث أكثر قيمة وتأثيرا في حياة الشعوب بسبب إنجازاته التقنية ، إلا أن الشبهات الأخلاقية التي تثيرها التقنية تسهم في إرباك العلم بانشغالات قيمية جديدة ، لهذا يحاول العلماء توسل إستراتيجيات تقنية بديلة تسهم في تفعيل قيم أكثر إنسانية وتتحسن الطريق الأنسب في مواجهة ما يثيره العلم من إشكاليات.
رحلة ابن بطوطة في الدراسات الحديثة
Authors: الزليتني د. سعد
Published: January 2024

شهد علم الجغرافيا في زمن الحضارة العربية الإسلامية تطوراً واضحاً، ورغم أن هذا التطورشمل جوانب متعددة، فقد مثلت الرحلة الوجه المشرق في الجغرافيا. ولعل من أبرز الرحلات التي سجلها التاريخ الإسلامي، رحلة ابن بطوطة المسماة "تحفة النظار في غرائب الأمصار وعجائب الأسفار"، التي استغرقت ما يقرب من 30 سنة من عمر الرحالة، وقطع خلالها نحو 120,000 کیلو متر. تسعى هذه الدراسة إلى التعرف على مصداقية هذه الرحلة وأهميتها كمصدر للمعرفة الجغرافية، من خلالمراجعة الدراسات والبحوث ذات العلاقة في المصادرالعربية والإنجليزية. وقدبينت الدراسة أنه على الرغم من مرور سبعة قرون على صدوركتاب الرحلة، فإن الكتاب وكاتبه مازالا يحظيان باهتمام بالغ من قبل الباحثين والمهتمين في مناطق عديدة من العالم، لاسيما خلال العقدين الماضيين، فقد بلغ عدد الدراسات المنجزة خلالهما نحو 170 دراسة باللغتين العربية والإنجليزية،وترجم الكتاب إلى ما يزيد عن 50 لغة.
EMPLOYEES PERFORMANCE IN TERMS OF HUMANS RESOURCES DEVELOPMENT, INFORMATION TECHNOLOGY, AND JOB PROMOTION
Authors:   Univrsitas Bhayangkara Jakarta Raya, Silalahi Edward Efendi
Published: January 2024

This study aims to determine (1) the effect of humans resources development on employees performance, (2) to determine the effect of information technology on performance, and (3) to determine the effect of job promotion on employee performance of information and technology directorate of PT Telkom Seluler Indonesia . This research method uses a quantitative descriptive research design. The population is all employees of information and technology directorate of PT Telkom Seluler , totaling 52 people and the sample used is taken from the entire population. The sampling technique used the census sampling method. Data collection by using a questionnaire. The data analysis technique used was statistical analysis, namely multiple linear regression, F test, t test and the coefficient of determination. The results showed that partially the development of human resources had a significant effect on the performance of information and technology directorate of PT Telkom Seluler . Partially, information technology has a significant effect on the performance of information and technology directorate of PT Telkom Seluler . Partially, promotion has a significant effect on the performance of information and technology directorate of PT Telkom Seluler Indonesia .
Policy destruction and creation. A systems engineering approach to organizational innovation
Authors: Mendes J. Pedro , Agua Pedro B.
Published: January 2024

Throughout history, the armed forces have responded with innovations to perceived strategic challenges posed by the evolving dynamics of conflict. Research has served as the means to address these challenges, yielding innovation as a tangible outcome. The confusion between objectives and outcomes is common but should be avoided. For instance, rather than prioritizing the pursuit of profit, prosperous corporations with enduring lifespans consistently engage in strategic problem-solving. Similarly, organizations striving for innovation should prioritize identifying and solving strategic problems. Such problems may vague and exist only in the minds of leaders yet be concrete enough to cause discomfort. Confronting them is challenging, as the strategic body of knowledge lacks the necessary tools to diagnose problem symptoms and prescribe remedial action. Hence, the term “destruction” acknowledges that current approaches fall short when addressing strategic problems. In turn “creation” suggests adopting mathematical modeling and Systems Engineering methods to gain insights into the symptoms, to formulate and validate solutions, and to develop execution plans. A NATO case study illustrates this approach, whose primary drawback lies in the educational requirements prior to achieving widespread adoption.
Potenciación de la resiliencia en empresas y cadenas de suministro a través de la inteligencia artificial: una revisión de la literatura reciente
Authors: Arias-Vargas Marco , Sanchís Raquel , Poler Raúl
Published: January 2024

La resiliencia empresarial y de las cadenas de suministro se ha venido estudiando en las últimas décadas, sin embargo, en los últimos 5 años el interés en este tema, tanto por parte de profesionales como de académicos, ha crecido significativamente debido a las rupturas en los flujos de productos y servicios que se han generado por la presencia de diferentes eventos disruptivos; tanto naturales como los provocados por los seres humanos. En este sentido, el mundo académico y el empresarial han avanzado en la creación de marcos conceptuales y metodologías para minimizar los efectos negativos de estos eventos disruptivos; para resistirlos, adaptarse a ellos o para recuperarse. A pesar de lo anterior y luego de una revisión de la literatura reciente, se concluye que es importante incrementar la investigación en torno a la predicción y detección temprana de estos eventos, a través de por ejemplo inteligencia artificial, para lograr empresas y cadenas de suministro más resilientes, a la vez que eficientes, y así crear ventajas competitivas y agregar valor económico a los resultados de las organizaciones de manera sostenida.
Motivos de las estrategias de reshoring en el ámbito empresarial
Authors: Fernández-Usero Elena , De Jorge-Moreno Justo
Published: January 2024

El objetivo de este trabajo es analizar las causas del reshoring, basado en la observación de las actuaciones llevadas a cabo por las empresas asociadas al European Restructuring Monitor. En concreto, se investiga, si los datos e información proporcionada por aquellas muestran un patrón común y su relevancia asociando las causas identificadas y su conexión entre ellas teniendo en cuenta los sectores y países de actividad. Los principales resultados han permitido: i) la identificación de nueve razones que justifican las estrategias de reshoring y ii) la identificación de cinco comunidades o clúster a través del análisis de red.
Evolución de las plataformas streaming versus salas de cine en España durante y posteriormente a la COVID 19
Authors: Batlle Beltrán Marta , Mateo Doll Manuel
Published: January 2024

El periodo de confinamiento ha demostrado que los cines no son el único lugar donde visualizar una película. Los cines se ven amenazados por la competencia externa y la innovación debido al aumento de la popularidad de las plataformas de transmisión (streaming). Estas nuevas formas de consumo buscan su propio espacio y pueden propiciar cambios importantes en el sector de la exhibición cinematográfica. Las conclusiones alcanzadas se derivan de la valoración de los espectadores referente a si tienen preferencia por visualizar películas mediante plataformas de suscripción y si estas plataformas pueden ser sustitutivas o complementarias de las salas de cine.
Aplicación de Seis Sigma para la Reducción de Defectos en la Fabricación de Muebles de Madera en una PYME
Authors: Felizzola Jiménez Heriberto , Hualpa Zuñiga Andrés , Arango Londoño Carlos , Rodríguez Rativa Johanna , Rodríguez Cortes Mayra
Published: January 2024

Seis Sigma es una metodología que se utiliza para la mejora continua de la calidad y el desempeño de los procesos, la cual contribuye al logro de los objetivos operacionales y financieros de una organización. Si bien esta metodología se ha utilizado con gran éxito en grandes empresa, su aplicación en pequeñas y medianas empresas presenta retos y barreras relacionadas con la capacidad técnica requerida para el desarrollo de proyectos de mejora. Este artículo presenta la aplicación de metodología Seis Sigma en una pequeña y mediana empresa (PYME) del sector manufacturero de muebles de madera en la ciudad de Bogotá con el objetivo de lograr una reducción de las devoluciones internas por problemas de calidad en el área de pintura. La metodología parte de un diagnóstico para la identificación de focos de mejora y con esto la definición de un portafolio de proyecto. En segundo lugar, el proyecto seleccionado es desarrollado utilizando la metodología DMAIC, que parte de la definición del problema, luego se establece una línea base para dimensionar el problema de calidad, a partir de esto se realiza un análisis de causa raíz que deriva en la definición de acciones que luego son implementadas y validadas. El proyecto genera como impacto la reducción en las devoluciones internas a causa de los defectos en pintura y con esto una disminución en los costos de calidad.
Guerra por el talento: retos para los recursos humanos del sector hotelero
Authors: Reina-Mena María , Fusté-Forné Francesc
Published: January 2024

Atraer y retener talento en el sector de la hostelería es un tema complejo, ya que existe una escasez de mano de obra y una incipiente longevidad profesional en el sector. Así pues, el objetivo de este artículo es analizar la situación y los principales retos en relación al empleo turístico para comprender la satisfacción laboral del talento joven. El estudio se basa en la importancia de las prácticas de RRHH desde un enfoque soft, los condicionantes intrínsecos y externos al sector de la hostelería y analiza las prác-ticas de selección, atracción y retención del talento. A partir de una metodología cualitativa basada en la etnografía participante y 21 entrevistas semi estructuradas, los resultados analizan los motivos de los individuos para dedicarse al turismo y los retos de la gestión de recursos humanos.
La última milla sostenible en el comercio electrónico: Identificación de los temas de investigación tratados en la literatura
Authors: González Romero Iria , Prado Prado J. Carlos
Published: January 2024

El interés sobre la última milla, considerada el factor más importante en el comercio electrónico, ha aumentado conforme han crecido las ventas online. Sin embargo, todavía no existe una visión de conjunto de este campo de investigación. El objetivo de este artículo es ofrecer una visión completa de los temas tratados en la literatura sobre última milla sostenible. Para ello, se realizó una revisión de la literatura en la que los 140 artículos identificados fueron clasificados en función de su temática y su método de investigación. Como resultado, se identificaron 11 temas y se establecieron cuatro futuras líneas de investigación.
The Effect of Profit-Sharing Financing on the Financial Performance of Islamic Banks
Authors: Argantara Zaid Raya , Fitriyah Nabilatul
Published: January 2024

This research aims to determine the effect of profit sharing financing, namely mudharabah financing and musyarakah financing, on the financial performance of BCA Syariah Bank with profits in the form of a predetermined profit sharing ratio and losses fully borne by the bank for Mudharabah financing. This research uses a quantitative approach with multiple linear regression techniques which aims to test the hypotheses that have been established. The type of data used is secondary data which indirectly provides data to data collectors. The data analyzed in this research are the Financial Reports for Mudharabah Financing and Musyarakah Financing of BCA Syariah Bank per Quarter of 2014-2021. Data collection techniques use documentation from the official BCA Syariah website. The independent variable in this research is profit sharing financing, namely Mudharabah Financing (X1) and Musyarakah Financing (X2) and the dependent variable is Return on Assets (Y). The data analysis technique used is multiple linear regression analysis using the SPSS 25 application. The research results show that mudharabah financing has a positive and significant effect on ROA. Musyarakah financing has no positive and insignificant effect on ROA. Simultaneously mudharabah financing and musyarakah financing have a positive and significant effect on ROA.
International Public Sector Accounting Standards Adoption and Challenges of Implementation in Nigeria
Authors: Zibaghafa Sunday , Okpolosa Mathew
Published: January 2024

This study examined International Public Sector Accounting Standards (IPSAS) adoption and challenges of implementation in Nigeria. The study employed review of literature of prior studies using institutional theory as the anchor. The review of prior studies revealed that the adoption of International Public Sector Accounting Standards (IPSAS) in Nigeria is faced with several challenges such as political-will towards full IPSAS implementation; statutory adjustment, inadequate funding and institutional commitment, poor IT infrastructure, change management issues amongst others. The study recommended amongst others that professional accountancy organisations such as the Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN) should consider what rolethey can play in growing consciousness of the need for transparent financial reporting in the public sector entities, including but going beyond providing training on accounting standards. Also governments should introduce plans for smooth and quick migration to full accrual-based IPSAS in all public sector entities in Nigeria so as to maximize the perceived benefits associated with accrual basis of IPSAS.
Government Debt and Social Infrastructural Development in Nigeria
Authors: Ani Thomas Maduabuchi , Igwe Alex Onyeji , Nwabuisi Anthony Okorie
Published: January 2024

The study is to determine the effect of Nigeria debts on social infrastructure in Nigeria. This study utilizes ex-post facto research design. Secondary data were used and were extracted from the Annual Report and Statement of Accounts drinking companies in Nigeria. The variables tested were external debt, internal debt, debt service, are independent variables while expenditure on education and expenditure on health are dependent variables. The model is multiple regression analysis used in determining the extent of the effect on expenditure on education and expenditure on health. The relative statistical tool regression was employed for analysis and results obtained. The results of the analyses showed that there was positive (Cf = 0.163238) significant (0.05 < 0.0059) relationship between government external debt and expenditure on education in Nigeria while there was negatively non-significant (Cf = -0.026210; 0.05 > 0.7492) relationship between external debt and expenditure on health in Nigeria. Government internal debt has positive (0.043553) non-significant (0.4556) effect on expenditure on education in Nigeria and internal debt has negative (-0.114673) and non-significant (0.2171) effect on expenditure on health in Nigeria and Growth of Nigeria's expenditure on education was positively (0.500242) significant (0.0000) effect by debt service fees as well as expenditure on health (Cf = 0.185590; 0.05 > 0.0399). The study recommended that in order to guarantee that the education sector receives accurate funding allotted, policymakers should develop and put into effect suitable policies that will make the money allocated to it transparent. The government should make sure that only authentic medications and equipment are purchased and maintained, and health officer staff members should be motivated to carry out their duties with efficacy and efficiency. Doing so will significantly boost the amount of health development in the nation and raise productivity. Politicians and other policymakers must make sure that Nigeria's debt is not taken on for personal gain or political gain, but rather to boost the country's economy and guarantee that loan payments are made on schedule and in full.
The Role of Standards and Audit Firms in Reducing the Expectation Gap: A Qualitative Approach
Authors: Gyau Evans Kelvin
Published: January 2024

Audit expectation gap has generated quite a number of research papers. In this the author uses a qualitative approach to find out what audit firms and standard setters can do to reduce the audit expectation gap. The result of the study shows that improved stakeholder consultation, stakeholder education, setting clear and unambiguous standards, broadening scope of work are some of the things that standard setters and audit firms can do to reduce the audit expectation gap.
In What Way Does Artificial Intelligence Influences Audit Practice? Empirical Evidence from Southwest, Nigeria
Authors: Akinadewo Israel S. , Oke Oluwagbemi E. , Akinadewo Jeremiah O. , Dagunduro Muyiwa E.
Published: January 2024

AI has gained significant traction as an innovative tool for automating tasks, enhancing data analytics, and reducing the risk of errors in auditing processes. This study investigated the impact of adopting artificial intelligence (AI) on the quality of audit practice in Nigeria, focusing on data mining, machine learning, and image recognition as proxies for the independent variable. Population was 251 accounting firms in southwest Nigeria, with a sample size of 159, purposively determined. The study utilized structured questionnaires for data collection, with regression analysis, and correlation matrices adopted for the analysis. The findings revealed a significant positive relationship between data mining and image recognition with the quality of audit practice in Nigeria. Machine learning, however, showed an insignificant negative relationship. This suggests that AI, particularly data mining and image recognition, can enhance audit quality in Nigeria. As a result, the study recommended that Nigerian audit professionals and firms should consider incorporating data mining techniques into their audit processes to improve effectiveness and error detection.
Policeman Theory and Contemporary Auditing in Nigeria: An Empirical Investigation of Past and Present
Authors: Akinadewo Israel S. , Dagunduro Muyiwa E. , Osaloni Bankole O. , Akinadewo Jeremiah O.
Published: January 2024

There has been a misconception among certain stakeholders regarding the principal responsibility of auditors concerning financial statements. This misconception revolves around the belief that statutory auditors bear the responsibility for detecting fraud and errors within an organization, aligning with the concept known as the "policeman's theory." This research aimed to investigate the impact of the policeman's theory on contemporary auditing practices in Nigeria. The study employed a combination of primary data collection through structured questionnaires and secondary data from extant literature. Findings revealed that the roles and responsibilities of external auditors have undergone significant evolution over the years, among others. As a result of these findings, it is recommended that statutory auditors should prioritize the implementation of robust quality control measures in their audit engagements.
Effect of Government Recurrent Expenditure on Economic Prosperity in Nigeria
Authors: Igwe Alex O. , Inyiama Oliver Ikechukwu
Published: January 2024

The study investigated effect of government recurrent expenditure on economic prosperity in Nigeria. The specific objectives of the study were to examine effect of administration expenditure, economic services expenditure, and social and community services (which are proxies for government recurrent expenditure) on gross national product (proxied by economic prosperity) in Nigeria. The study adopted ex-post facto research design and secondary data were extracted from the CBN Statistical Bulletin for the period 1981 – 2022. The multiple regression was used for the test of hypotheses. Findings showed that, recurrent expenditure on administration (GREA) have a statistically non-significant positive effect on Gross National Product (GNP) in Nigeria with a t-statistic of -0.710148 and p-value of 0.4821. On the other hand, recurrent expenditure on economic services (GREES) has a statistically significant positive effect on GNP in Nigeria with a t-statistic of 2.106309 and p-value of 0.0420. In line with recurrent expenditure on administration, recurrent expenditure on social and community services (GRESCS) have a statistically non-significant positive effect on GNP in Nigeria with a t-statistic of 1.835944 and p-value of 0.0744. This implies that only recurrent expenditure on economic services can be used to predict economic prosperity in Nigeria. The study recommended that administrative efficiency should be improved through the reduction of unnecessary costs and streamlining of processes, supported by regular performance evaluations and the adoption of modern technology. Secondly, investments should prioritize critical infrastructure projects like transportation, energy, and telecommunications, aiming to stimulate economic growth and job creation. Lastly, targeted social programs are encouraged to address specific challenges such as poverty reduction, healthcare access, and education, ensuring adequate funding and effective reach to beneficiaries, while also investing in healthcare infrastructure and supporting community development projects that reduce inequality and promote social stability, resulting in long-term benefits for citizens' well-being.
Modelling Pathways to Energy Transition in Nigeria Using OSeMOSYS (Open-Source Energy Modelling System)
Authors: Olokotor Nwachukwu Councillor
Published: January 2024

During the COP26, world leaders reaffirmed their commitments to reduce CO2 emissions and discussed financial support for developing countries. Three important topics were highlighted: international carbon markets, common time frames, and transparency (WRI, 2021). This pledge is crucial for countries such as NIGERIA, who contributes less than 1% to global carbon emissions, yet it is one of the most affected by climate change (Germanwatch, 2021). NIGERIA being the world’s sixth-most populous nation (218.5 on 2022), has ambitious energy plans.
Effect of Bed height on Chromium (III) and Manganese (IV) Fixed-bed Column Adsorption from Crude Oil Contaminated Water from Okuru River in Ogali, Eleme, Rivers State, Nigeria
Authors: Lawrence Mathias Onyi , Ogori Boniface
Published: January 2024

The removal of Cr (III) and Mn (IV) fixed-bed column adsorption from crude oil contaminated water was evaluated using atomic absorption spectrophotometer (AAS). Activated carbon prepared from sorghum (bicolor) chaff was used to adsorb Cr (III) and Mn (IV). The evaluated physicochemical properties of the activated carbon were pH (6.30),bulk density (0.33 g/cm3 ), moisture content (4.40%), Iodine Adsorption Ratio (0.28 mol/g), porosity (13.00), attrition factor (11.00%), and surface area (797.4 m2/g). Optimum percentage adsorption and equilibrium adsorption capacity for the effect of pH, inlet flow rate, bed height, inlet concentration and particle size gave, (89.796, 90.116, 93.046) % and (2.245, 2.253, 2.326) mg/g, (74.720, 84.990, 91.346) % and (2.277, 2.275, 2.284) mg/g, (88.192, 89.994, 90.190) % and (2.205, 2.249, 2.255) mg/g, (88.934, 90.002, 90.634) % and (2.223, 2.250, 1.266) mg/g, (91.346, 89.964, 88.936) % and (2.284, 2.249, 2.223) mg/g for Cr (III) and (84.630, 87.830, 82.507) % and (1.269, 1.317, 1.238) mg/g, (47.770, 74.425,83.790) % and (0.239, 0.744, 1.257) mg/g, (85.590, 84.023, 83.167) % and (1.284, 1.260, 1.248) mg/g, (82.473, 83.790, 85.230 ) % and (1.237, 1.257, 1.278) mg/g, (88.497, 87.220, 84.420) % and (1.327, 1.308, 1.266) mg/g for Mn (1V) respectively. The results therefore, shows that percentage adsorption increases with the effects mentioned and the kinetic data fitted well to the model for the effect of bed height.
A Review on the Effects of Crude Oil Spill on Aquatic Life (Fish) in The Niger Delta, Nigeria
Authors: Flourizel Igbani , Weapngong Tatah Gideon , Ukwubile Odekina Martins
Published: January 2024

The discovery of crude oil in commercial quantities in the Niger Delta was echoes of riches and wealth to the region and the country, Nigeria but the Niger Delta environment and aquatic ecosystems suffers great anthropogenic pollutions to its biodiversity: birds, animals, plants and crops; fishes and wildlife. This article has reviewed the effects of crude oil spill on the aquatic life (fish) in the Niger Delta, examining cases of oil spill incidences, impacts of oil exploration and exploitation on the environment, management of oil spill on living aquatic resources; biomagnification and threat to biodiversity and food security. It also examined the extent of crude oil removal techniques, and finally proffer possible mitigations and compensations for oil spills incidences in the Niger Delta. We are left with a great question: can gas flaring and illegal refineries be stopped, in the Niger Delta? The Niger Delta waters and the aquatic biodiversity should be protected; the government and multi-national oil companies should launch a clean-up programme on the affected areas/the region, and the management of spills (both of catastrophic and local dimensions) will play a leading role by enacting and enforcing stringent environmental laws that will protect the oil producing communities/areas. Government should be able to identify natural resources (such as wetlands and coastal zones) in Nigeria and monetary investment in environmental protection of vulnerable areas should be seriously looked into.
Simulated surrogate measures to assess the effectiveness of countermeasures at signalized intersections
Authors: Abd-alzahraa Saif , Ewadh Hussein
Published: January 2024

The traditional method for assessing safety conditions at signalized intersections depends on historical crash data. Difficulty and long waits for data collection as well as lack of reliability, represent some limitations. As a result of safety evaluation using traditional methods, countermeasures may be proposed to improve the degree of safety. This paper aims to assess the effectiveness of countermeasures at signalized intersections using micro-simulation model (VISSM10) software and the Surrogate Safety Assessment Model (SSAM) to deal with traffic conflicts as surrogate measures rather than crash data. The study relied on VISSIM10 to create a trajectory file as input of SSAM to conduct a traffic safety assessment using traffic conflict indicators of time to collision (TTC). Four four-legged signalized intersections in the city of Diwaniya are chosen to assess safety and then propose appropriate countermeasures. Different countermeasures are tested through simulation to estimate their effectiveness using two measures: the increase in time to collision and the percentage reduction in traffic conflicts. The results showed that model calibration reduced the mean absolute error of prevention (MAPE) and improved the fit between both the actual conflicts and simulated conflicts. A validation simulation has been performed compared with the observed conflict. According to the linear regression the number that simulated conflicts which highly related to the number of actual conflicts. Additionally, R2 can be described by the difference in simulated conflicts. Results go with effectiveness based on crash data and promising for unknown ones.
Computational Approaches for Lead Discovery against SARS-CoV-2 3C-Like Protease: Virtual Screening and Molecular Dynamics Studies
Authors: Ahmad Khan Mohammad Kalim , Almarshad Feras
Published: January 2024

Background: The COVID-19 pandemic has caused significant difficulties in multiple emotional, social, and financial areas. Despite the positive effects of vaccination in reducing infection and fatality rates, the need for efficient antiviral medications, particularly those that can be taken orally, remains a critical concern.
Methods: A virtual screening method based on structure, referred to as SBVS, was used to identify potential inhibitory small molecules that specifically target the 3C-like protease (3CLPRO) found in SARS-CoV-2.
Results: The filtering process for potential ligands involved strict criteria based on their molecular properties, including a molecular weight limit of 500 g/mol, maximum of five hydrogen bond donors, maximum of 10 hydrogen bond acceptors, and logP limit of 5. This was done to identify five candidates with lower ∆G values than the reference drugs lopinavir (-8.19 kcal/mol) and ritonavir (-8.04 kcal/mol). Three hits were identified through further evaluation using the hydrogen bond criteria and the BOILED-Egg model. The pharmacokinetic attributes of these two hits were compared with those of the reference drugs lopinavir and ritonavir.
Conclusion: The molecular dynamics simulation (20 ns) outcomes unequivocally demonstrated the stability and promising nature of MCULE-2367618737 as a possible lead compound against the targeted 3CLPRO.
Legal Effects of the Ratification of the Job Creation Law on the Existence of Psychics and Shamans as Medical Personnel
Authors: Yustisia Andaru Puspa
Published: January 2024

Law Number 11 of 2020 is an Omnibus law, namely by simplifying amendments or even revoking a number of regulations and laws that were previously in force in order to harmonize existing rules, and codified simply in one law, namely the Job Creation Law. In this case, it will be raised regarding the juridical implications of the ratification of the Job Creation Law on the existence of psychics and traditional healers as medical workers. The research method used in this research is the use of a normative juridical approach and the data used as a data source in this research is secondary data through literature study. The inclusion of psychics as medical personnel in the omnibus law has sparked controversy in the community because the recognition of psychics in the law by the state in this context is considered to equalize professional medical personnel such as doctors with psychics. In addition to paranormals, the community also focused on the inclusion of traditional birth attendants as providers of medical health services. In the omnibus law, TBAs are listed along with midwifery, which has drawn cons, especially from midwives themselves.
Algebras of one-sided subshifts over arbitrary alphabets
Authors: Boava Giuliano , de Castro Gilles G. , Gonçalves Daniel , van Wyk Daniel W.
Published: January 2024

We introduce two algebras associated with a subshift over an arbitrary alphabet. One is unital, and the other not necessarily. We focus on the unital case and describe a conjugacy between Ott–Tomforde–Willis subshifts in terms of a homeomorphism between the Stone duals of suitable Boolean algebras, and in terms of a diagonal-preserving isomorphism of the associated unital algebras. For this, we realise the unital algebra associated with a subshift as a groupoid algebra and a partial skew group ring.
The angular derivative problem for petals of one-parameter semigroups in the unit disk
Authors: Gumenyuk Pavel , Kourou Maria , Roth Oliver
Published: January 2024

We study the angular derivative problem for petals of one-parameter semigroups of holomorphic self-maps of the unit disk. For hyperbolic petals, we prove a necessary and sufficient condition for the conformality of the petal in terms of the intrinsic hyperbolic geometry of the petal and the backward dynamics of the semigroup. For parabolic petals, we characterize conformality of the petal in terms of the asymptotic behaviour of the Koenigs function at the Denjoy–Wolff point.
New slope inequalities for families of complete intersections
Authors: Barja Miguel Ángel , Stoppino Lidia
Published: January 2024

We prove

f

-positivity of

\mathcal{O}_X(1)

for arbitrary dimensional fibrations over curves

f\colon X\to B

whose general fibre is a complete intersection. In the special case where the family is a global complete intersection, we prove numerical sufficient and necessary conditions for

f

-positivity of powers of

\mathcal{O}_X(1)

and for the relative canonical sheaf. From these results we also derive a Chow instability condition for the fibres of relative complete intersections in the projective bundle of a

\mu

-unstable bundle.
A State Feedback Linearization Controller for Enzyme- Substrate Reactions
Authors:   Electrical Engineering Department, Kuwait University, Kuwait, Aljuwaiser E. , Alfadli M. , Almansour A.
Published: January 2024

In this paper a state feedback linearization controller is developed for enzyme-substrate reactions with ferroelectric behaviour in brain waves. The proposed control law generates a feedback signal that regulate the performance of the sate variables to their desired states. Then, the nonlinear closed loop control system is simulated to demonstrate the effectiveness of the developed control approach in obtaining the required steady state value. Keywords— Nonlinear systems, enzyme, Brain waves, feedback linearization, steady state.
From Data to Design: An IoT-Based Novel Solution for Combating Distracted Driving and Speeding Events
Authors:   Lincoln University College, Applied Science Department, Petaling Jaya, Malaysia, Siddique Abid , Gousuddin Mohammad , V. J Rehna
Published: January 2024

— Distracted driving and speeding are significant contributors to traffic accidents, often resulting in injuries and fatalities. This research paper presents a comprehensive investigation into the factors contributing to driver negligence-related traffic accidents, offering quantifiable findings and proposing a novel solution to mitigate them. The study's primary objective is to design a technology-driven solution that enhances driver awareness, preventing activities like texting, multimedia consumption, browsing, and calls while driving. The system aims to ensure driver attentiveness without disrupting other passengers' data connectivity. Furthermore, the design addresses the issue of excessive speeding by introducing an intelligent strategy. Field testing and validation of the implemented system demonstrated a 97% accuracy in speed measurement and a gesture recognition algorithm with a detection rate of approximately 98.3%. The findings of this research provide valuable insights into combating distracted driving and speeding incidents, offering a data-driven approach to design an innovative solution that can contribute to safer roads.
Full Practice Authority: Policy Review and Recommendation for Regional Nurse Practitioner Practice in the Southeastern Region of the United States
Authors:   , Ratledge Tambra
Published: January 2024

This policy analysis examines the limited practice authority for advanced practice registered nurses (APRN) in the Southeastern United States, focusing on Tennessee while drawing comparisons to Georgia and Alabama. The PICO question that guided this policy analysis is: For advanced practice registered nurses within the southeast region of the United States (P), how does the development of a comprehensive policy recommendation for full practice authority (I), compared to existing reduced or restricted practice authority in the southeast region of the United States (C) affect access to care as endorsed by literature (O)? The literature suggests that despite being equipped with the education, accreditation, certification, and licensure, APRNs in the Southeastern states still have regulatory and nonregulatory barriers to practice, impeding their ability to provide access to care, especially in rural and underserved communities. Moreover, the literature strongly advocates adopting evidence-based recommendations by the American Association of Nurse Practitioners, the Consensus Model, and The Academy of Medicine to modernize the outdated regulatory and nonregulatory barriers impeding APRNs. A policy brief is also proposed to engage stakeholders in advocating for these evidence-based recommendations and securing APRNs' full practice authority. Eliminating these barriers allows APRNs to work to their full ability, resulting in enhanced healthcare access, improved quality, reduced healthcare disparities, and potentially lowered healthcare costs.
Shrines, Drugs, and Mental Health in South Asian Culture: A Case Study of Rahman Baba Shrine, Peshawar Pakistan
Authors: Ahmed Shakeel , Sajid Imran Ahmad , Shakeel Samia
Published: January 2024

This phenomenological study explores the traits of substance-induced mysticism at the Rehman Baba shrine in Pakistan. The shrine of Rehman Babais frequently visited by many. Some of the Malang(monks) use marijuana to induce a mystic experience. It has become a socially acceptable practice at this shrine. It uses non-participant observation of the substance users and exploratory interviews along with focused group discussion at Rahman Baba shrine. The findings indicate that only marijuana is used at the shrine as a holy drug. They view substance use as a source of love for humanity, relaxation from social stresses, and harmony among the users. It is further used to escape from the challenges of social life. Merton’s ‘individual’s modes of adaptation’ has been used to explain the data.