bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Capital Expenditure, Special Allocation Fund, General Allocation Fund dan Level of Regional Financial Independence
Authors: - Rianto , - Heryanto
Published: March 2024

This study aims to determine the effect of Capital Expenditures, Special Allocation Funds, General Allocation Funds on the Level of Regional Financial Independence in D.I Yogyakarta Province in 2014-2021. The samples used in this study were all regencies/cities in the Province of D.I Yogyakarta using the census sampling technique. The independent variables of this study are Capital Expenditures, Special Allocation Funds and General Allocation Funds. The dependent variable of this study is the Level of Regional Financial Independence. The results show that capital expenditure has no effect on the level of regional financial independence, while the Special Allocation Fund has a significant negative effect on the level of regional financial independence, and the general allocation fund has a significant negative effect on the level of regional financial independence
Analisis Market Value, Underwriter’s Reputation, Shareholding dan Underpricing
Authors: Kurniawan Elan
Published: March 2024

This study aims to determine the effect of Market Value, Underwriter's Reputation, and Public Share Ownership on Underpricing. The sample used in this study is the Manufacturing Sector Companies Conducting IPOs on the Indonesia Stock Exchange for the 2009-2021 period with 29 sample companies using the purposive sampling method. The analytical method used is multiple linear regression analysis which is processed using IBM SPSS version 26. The dependent variable of this study is underpricing which is measured using. The independent variables of this study are Market Value is measured by using total net income with shares outstanding, Underwriter's reputation is measured by ranking using an ordinal scale, and Public Share Ownership is measured by using the number of shares offered to the public divided by the number of shares outstanding multiplied by 100%. The results showed that partially market value and underwriter reputation had a significant positive effect on underpricing, while public share ownership had no significant effect on underpricing.
STUDI LITERATUR: PENGARUH KOMPETENSI, PENGALAMAN, DAN INDEPENDEN AUDITOR TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT INVESTIGATIF
Authors: Pratiwi Anita Eka , Ratnawati Tri
Published: March 2024

This research aims to conduct a literature review of previous studies and by documenting various references on topics and related to the effectiveness of the implementation of investigative audit procedures. This research method uses a qualitative approach or can be called a literature study. The data used in this study are secondary data in the form of previous research journals. The results showed that there are three factors that influence the effectiveness of the implementation of investigative audit procedures, namely auditor ability, auditor experience, and auditor independence. Auditor ability, both in communication, analysis, and understanding of fraud detection techniques, has a significant influence on the results of investigative audits.
FAKTOR-FAKTOR YANG MEMEPENGARUHI KUALITAS AUDIT
Authors: Noviyanti Nabilah , - Efrinal
Published: March 2024

This study aims to determine the effect of independence and time budget pressure on audit quality during the Covid-19 pandemic. The population in this study is the Public Accounting Firm in East Jakarta and Bekasi. The sample used in this study were auditors at Public Accounting Firms in East Jakarta and Bekasi, with 34 respondents using a purposive sampling method. The independent variables of this study are independence and time budget pressure. The dependent variable of this study is audit quality during the Covid-19 pandemic. The results show that independence has no significant effect on audit quality during the Covid-19 pandemic. Meanwhile, time budget pressure has a significant negative effect on audit quality during the Covid-19 pandemic.: Independence: Independence
ANALISIS PENYUSUNAN ANGGARAN PENJUALAN PADA PT. INDOFOOD TBK.
Authors: Andriyani Siti , Aisyah Siti Nur , Sumberliana Bella , Susanto Rachmat Agus
Published: March 2024

A company's sales budget is a tool to measure the size of the budget that the company has set from year to year. This research aims to determine the effectiveness of the budget set by the company using the top down method and recommend companies use the right method with appropriate budget estimates. The research object is PT. Indofood Tbk which operates in the processed food sector. This research uses quantitative descriptive analysis methods. The type of data used by the author in this research is primary data in the form of financial reports and secondary data in the form of processed food sales data per year. The data collection technique used in this research is observation. The research results show that PT. Indofood still uses the top down method in determining its sales budget from year to year and will try to use the sales budget estimation method for the future. The analysis of sales budget preparation that the author uses in analyzing the budget is using the straight line trend analysis method because using this method does not produce too many differences.
PENGARUH HARGA TRANSFER DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK
Authors: Aryani Leiliy Nur , - Rianto
Published: March 2024

This study aims to determine the effect of Transfer Pricing and Capital Intensity on Tax Avoidance. The sample used in this study is a company listed on the Indonesia Stock Exchange (IDX) and publishes a complete financial report in 2018-2022 with 10 sample companies using purposive sampling method. The independent variable of this study is the transfer pricing measured by the related parties accounts receivable of the total account receivable and capital intensity measured by the total fixed assets of the total assets. The dependent variable of this study is the Tax Avoidance which is measured by ETR of the profit before tax. The results show that Transfer Pricing has a positif significant effect on Tax Avoidance and Capital Intensiry has positif significant on Tax Avoidance.
Functional Groups of Terrestrial Invertebrates in the Leaf Litter of Atlantic Forest (Bahia, Brazil)
Authors: Cristina Vasconcelos Santos  , Maria Dolores Ribeiro Orge  , Jordana Gabriela Barreto de Sá  , Ueverton Santos Neves  , Everton Vitor Almeida Monville  , Joelma Araujo dos Santos
Published: March 2024

The study conducted in a native fragment of the Atlantic Forest in Alagoinhas, Bahia, Brazil, aimed to evaluate the action of functional groups of terrestrial invertebrates and the effect of seasonality on their biodiversity. Over 6 months, researchers captured 166 invertebrates representing 9 orders and 17 families. The findings revealed a greater abundance of invertebrates (77) at the edge of the forest fragment. However, the indices of diversity, equity, and richness were similar between the fragment's edge and interior. Notably, at the edge, detritivores (such as little armadillos) and predators (including ants and spiders) exhibited dominance over other functional groups like phytophagous, saprophagous, coprophagous, and bioturbators. Predators of the orders Hymenoptera and Araneae were highlighted for their ecological importance, particularly in biological control, especially of detritivores. Interestingly, the study did not observe the effect of seasonality during the brief inventory period. This suggests that other factors may significantly influence the biodiversity of terrestrial invertebrates in the Atlantic Forest fragment in Bahia, Brazil.
A Model that Establishes a Parallel Behave Between Varying Chemicals and the Presence of Microplastics in the Ocean
Authors: Rebeca Souza dos Santos  , Marley Oliveira de Souza  , Emanuel Brasilino de Santana
Published: March 2024

The box model is a commonly utilized tool for understanding oceanic phenomena, particularly regarding the spatial distribution of chemicals. In our study, we aimed to establish parallels between existing models that account for the input of various chemicals and the potential flux of microplastics within the ocean. Our objective was to bridge the gap between conventional chemical dynamics and the emerging concern of microplastic pollution. To achieve this, we examined the accumulation of microplastics within the ocean and their uptake by marine organisms while also considering processes such as mineralization and demineralization. Our model treated microplastics as constituents akin to traditional chemical elements like phosphorus (P) and oxygen (O), viewing the ocean as a dynamic system with inputs and losses. Through this modeling framework, we sought to identify our approach's strengths and weaknesses. One key observation was the realization that the ocean receives a significant influx of microplastics, surpassing its capacity for degradation or bioaccumulation. This recognition underscores the urgency of addressing microplastic pollution and highlights the need for effective managementstrategies to mitigate its impact on marine ecosystems.
Applications of the Information Dimension in Detecting Border Perturbations
Authors: Soraia Bitencourt Carvalho  , Antônio Teófilo A. Nascimento
Published: March 2024

This study utilizes the concept of information dimension based on Shannon and Tsallis' entropy to analyze the contours of flat objects. Our objective is to employ the information dimension for detecting perturbations in borders. We create examples of squares with slight border perturbations, possessing the same mass and sharing identical box-counting dimensions yet exhibiting distinct information dimensions. This construction was devised with the understanding that entropy is responsive to the image frequency within each box. Consequently, the information dimension provides a more precise index of fractal shapes when compared to the box-counting dimension.
Environmental Impacts of Inadequate Disposal of Heavy Metals in Soil, Water, and Air
Authors: Nalisson de Jesus Santos  , Flávio Pietrobon Costa  , Alexandre do Nascimento Silva
Published: March 2024

The improper disposal of electronic waste poses significant risks to human health through soil contamination and subsequent water pollution. This text aims to shed light on the detrimental effects of such actions. The primary objective is to identify the impacts of irresponsible disposal of electronic waste and batteries on soil and, by extension, water sources. Specific objectives include exploring how heavy metals from these waste products can be correctly disposed of to prevent harm to animals and humans. Additionally, the text seeks to underscore the necessity of discussing existing public policies for proper waste disposal. A comprehensive literature review was conducted to gather insights from experts in the field. Researchers have proposed various approaches to address this issue, emphasizing the urgency of adopting sustainable practices for electronic waste disposal. In conclusion, there is an urgent need to reconsider current practices and implement sustainable methods for discarding electronic devices. By doing so, we can mitigate water, soil, and air contamination, thereby reducing the risk of disease transmission to humans.
Water Temperature Model: A Case Study in Alagoinhas-BA
Authors: Carmen Gonçalves de Macêdo e Silva  , Marcos Batista Figueredo
Published: March 2024

In recent years, climate change has generated disturbances at both local and global scales, directly impacting the water temperature of rivers. Temperature fluctuations have become a common occurrence in river water, where after experiencing heating, the return to its natural temperature is gradual. Consequently, temperature changes affect various internal processes within rivers, including nutrient consumption, food availability, and dissolved oxygen concentration. These alterations subsequently impact the growth and distribution of aquatic organisms. This article focuses on the physical variables derived from a model characterized by limited computational complexity. The final structure of the model consists of a single ordinary differential equation, which is linearly dependent on air and water temperature, as well as flow rate. Additionally, to handle data sequences such as time series more efficiently than traditional Recurrent Neural Networks (RNNs), we employ a Long Short-Term Memory (LSTM) neural network.
Route Optimization with a Traveling Salesperson Tool in Python Language: A Case Study in a Vegetable Oil Collection Company
Authors: Eliomar de Almeida Santana  , Alexandre do Nascimento Silva
Published: March 2024

Transportation constitutes a significant portion of organizational expenses, amounting to 60% of total costs, thereby underscoring its pivotal role in company operations. Effective transportation management is paramount for enhancing efficiency and fostering organizational growth. The primary objective of this article is to showcase the viability of utilizing free software solutions to address the traveling salesperson problem, mainly targeting companies with limited financial resources. Our method entails researching to identify and evaluate free software tools capable of addressing the traveling salesperson problem in the context of route optimization for a vegetable oil collection company. Through case studies and performance analyses, we aim to assess the effectiveness of these tools in comparison to commercial solutions. Moreover, we will consider factors such as ease of implementation and accessibility to determine the practicality of open-source tools. This study anticipates demonstrating the feasibility and efficacy of leveraging free software to solve the traveling salesperson problem, thereby providing smaller companies with a cost-effective way to optimize transportation costs. By facilitating the reduction of transport expenses and enhancing operational efficiency, these solutions are poised to bolster the growth and competitiveness of companies in the market landscape.
Pengaruh Keterikatan Karyawan Dan Motivasi Intrinsik Terhadap Kinerja Karyawan (Studi Pada Karyawan Pt. Einstrend Factory 3 Departemen Sewing Purwakarta)
Authors: Patoni Patoni , Mawardi Amna , Nurjanah Rere
Published: March 2024

This research was conducted at PT. Einstrend Factory 3 Sewing Department with the aim of researching the effect of employee engagement and intrinsic motivation on employee performance. The research model used is quantitative and the method used is descriptive verification with multiple linear regression analysis. The number of research samples is 89 respondents. The results showed that partially employee engagement and intrinsic motivation had a positive and significant effect on employee performance. Simultaneously showed a significant influence between employee engagement and intrinsic motivation on employee performance of 58.2% and the remaining 41.8% was influenced by other factors not examined by researchers.
Zukunftsbilder für die urbane Verkehrswende - Potenziale und Bedingungen wir-kungsstarker Visualisierungen
Authors: Canzler Weert , Haus Juliane , Kellermann Robin
Published: March 2024

Überzeugende Narrative einer gelingenden Verkehrswende brauchen nicht nur textliche Konzepte, sie brauchen auch Bilder, die inspirieren und neugierig auf eine andere Realität auf Straßen und Plätzen machen und zugleich als realistisch erreichbar erscheinen. In diesem Beitrag werden dazu vier exemplarische Zukunftsbilder vorgestellt, die in ihrer Kopplung von Bild und Text als ein erfolgversprechendes Format in Beteiligungsprozessen der transdisziplinären Wissenskommunikation zur lokalen Verkehrswende eingesetzt werden können.
Neo-Mobilität in Zeiten der Verkehrs- und Energiewende
Authors: Hampel Sarah , Kreuschner Moritz , Mühlnickel Luca Leon , Richter Thomas
Published: March 2024

Zu den aktuellen Herausforderungen des Verkehrssektors zählen Umweltauswirkungen, Verkehrsüberlastung, Gesundheitsrisiken und die Notwendigkeit gesellschaftlicher Akzeptanz für neue und nachhaltige Mobilitätslösungen. Um diesen Problemen zu begegnen, müssen Transformationsprozesse einsetzen. Hierfür bietet es sich an, dass die sogenannte Verkehrs- und Energiewende synchronisiert ablaufen. Dieser sektorübergreifende Ansatz ist auch für das Leitbild der Neo-Mobilität von Bedeutung, das eine Neuordnung der Mobilität vorsieht. Hierfür ist der klassische Modal Split – prozentuale Aufteilung der einzelnen Verkehrsmittel am Gesamtaufkommen – aufzulösen, um neue Mobilitätsformen sowie alternative Antriebsformen in den sogenannten Mobilitätsverbund zu integrieren. Demgegenüber steht nach wie vor der private Pkw. Um die neue Mobilitätsangebote und -dienstleistungen zu fördern, sind entsprechende Maßnahmen zu ergreifen. Neo-Mobilität wird hier als Schlüsselfaktor für die Verkehrswende am Beispiel Berlin aufgeführt. Trotz der Fortschritte und des Potenzials, das Neo-Mobilität bietet, gibt es weiterhin Grenzen und Herausforderungen, die bewältigt werden müssen, um eine klimaneutrale Mobilität zu erreichen. Eine erfolgreiche Verkehrswende erfordert daher ein ganzheitliches und koordiniertes Vorgehen auf politischer, wirtschaftlicher und gesellschaftlicher Ebene.
Die Grenzen der Verwaltung für nachhaltige Mobilität
Authors: Sven Hausigke
Published: March 2024

Die Besonderheiten der Verwaltung zeigen sich an ihren Grenzen. In dieser Policy-Analyse werden die verschiedenen, zusammenwirkenden Gestaltungsfaktoren für das Ziel einer nachhaltigen Mobilität betrachtet. Die individuellen, organisatorischen, institutionellen, politischen, fachlichen, kommunikativen, rechtlichen und finanziellen Grenzen der Handlungsmöglichkeiten für die Mobilitätsplanung in der Öffentlichen Verwaltung werden am Beispiel der Kiezblocks als Maßnahme zur Förderung von Nahmobilität im Berliner Bezirk Pankow untersucht.
CHORAL READING AND SQ3R METHODS IN TEACHING READING AT THE SEVENTH GRADE STUDENTS AT MTSN 1 PONOROGO
Authors: Untari Sri , Sri Agung Winantu Kurnianingtyas
Published: March 2024

Reading is one of several skills that students must master in learning English. Teacher needs proper methods especially in teaching reading. Implementing the teaching method affects student learning outcomes, so the teacher should consider the appropriate teaching methods by initiating the class environment and the student's condition. The aims of this research are; 1). To identify how the implementation of choral reading and SQ3R methods are used by the teacher, 2). What the problems are found by the teacher in applying these methods, and 3). What the teacher’s ways are to overcome the problems in applying these methods in teaching reading at the seventh-grade students at MTsN 1 Ponorogo. This research was conducted at MTsN 1 Ponorogo by using descriptive qualitative method. The data was collected through observation, interview, and documentation. The data from interview and observation were obtained in the form of interview and observation transcripts, and the documentation results were in the form of lesson plan. The data were analyzed using the theory of Miles and Huberman. The steps were data reduction, data display, and drawing conclusion. To test the validity of the data, the researcher used triangulation of data sources. The researcher found that the implementation of Choral Reading and SQ3R methods was divided into some steps. The steps of the choral reading method were the teacher gave an example of the correct reading, the students were repeated after the teacher, and the teacher went around to check the students' mistakes. The steps in the SQ3R method were survey, read, recite, and review. The problems faced by the teacher in applying these methods were students were not enthusiastic about following the lesson, and students often did not bring dictionaries. Meanwhile, the problems were solved by announcing that the students must submit an assignment, and the teacher consistently used the methods over several meetings and instructed the students to borrow a dictionary from a friend in another class or at the library. Keywords: Teaching Method, Teaching Reading, Choral Reading, SQ3R
EXPLORING INTERACTIVITY AND ENGAGEMENT: IMPROVING WRITING SKILLS WITH CHATGPT FOR FUN LEARNING
Authors: Hidayatullah Efendi
Published: March 2024

This study examines the potential benefits of utilizing ChatGPT in the teaching and learning process. ChatGPT is an advanced language model that aims to improve writing skills through customized, fun learning based on needs assessment and a planned curriculum. The research explores how ChatGPT can make learning to write more enjoyable, given the increasing need for effective and enjoyable learning tools characterised by the development of technology in education. The study employs a mixed methods approach, utilising both quantitative analysis and qualitative feedback collection. Quantitative data will be gathered by assessing writing skills before and after the intervention. In contrast, the study will collect qualitative data through surveys and interviews to gain a deeper understanding of the participants. The participants of this study are teachers and grade XI students of SMK Muhammadiyah Mertoyudan who used ChatGPT for writing activities for two months. The evaluation methods used in this study include teacher assessment, written tests, and qualitative analysis. Additionally, an assessment rubric was used for the on-writing evaluation. The research findings indicate that, apart from ChatGPT, students are also accustomed to using Bing AI to explore interactivity and engagement in writing skills. The study suggests that integrating ChatGPT into writing practice can increase engagement and interactivity. These findings can help teachers and students integrate machine learning in a good and ethical way.
IMPACT ANALYSIS OF SAKURA SCHOOL SIMULATOR GAME ON LANGUAGE ACQUISITION OF 7-YEAR-OLD CHILDREN
Authors: Salimul Uqba M Sholih , Rohmawaty Evy Nur , Nuzula Muhammad Firdaus , Wargadinata Wildana
Published: March 2024

This study investigates the impact of the smartphone game Sakura School Simulator on language acquisition in 7-year-old girls in Wajak village, Wajak sub-district, Malang district, East Java. It also investigates the understanding of language development in children, including the biological and social aspects that influence the process. The purpose of this study is to understand the extent to which the Sakura School Simulator game can influence language skills in 7-year-old children, with a focus on the use of English. The method used in this study was based on a descriptive qualitative approach and included observation of children playing the Sakura School Simulator game by listening and taking notes. The results showed that children who played the Sakura School Simulator game actively used various English terms in the game, understood instructions in English, and were able to use various game features and options in English. However, the study also warned about the potential negative effects of overusing the game, such as addiction, lack of socialization, and lack of politeness in language use. In conclusion, the use of Sakura school simulator can contribute to language acquisition, especially English in children aged 7 years, but supervision is needed to ensure a positive and effective play experience in children's language development. Keywords: Sakura School Simulator, Language Acquisition, 7 Year Olds
Implementation of The Project-Based Learning Model (PjBL) to Improve Students' Biological Learning Results at MAN Insan Cendekia Palu City
Authors: Amalia Rezki , Latief Riskayati
Published: March 2024

AbstractThe purpose of this study was to improve students' biology learning achievement in Animalia material by using the Project Based Learning (PjBL) model. The research subjects were students of class X IPA Al-Qomar MAN Insan Cendekia Kota Palu even semester of the 2022/2023 academic year that consist of 24 students. This research uses collaborative classroom action research (PTKK). The research was carried out in two cycles, each cycle was carried out in 2 meetings through four stages, namely planning, actions, observing and reflecting. The results showed that the application of the Project based learning (PjBL) model could improve students' biology learning achievement with an average score in cycle I of 77.85 and in cycle II learning achievement increased with an average score of 87.10. Posttest results showed an increase in student learning achievement in the form of classical comprehend of 96% and an increase in absorption of 46.85%.Key words: Project based learning, learning achievement, Animalia
Keanekaragaman Primata Diurnal Di Bukit Semujan Resort Semangit Taman Nasional Danau Sentarum
Authors: Aditama I Gede Bhaskara Widhiya , Prayogo Hari , Destiana
Published: March 2024

Primata adalah salah satu ordo yang memiliki peranan penting bagi kehidupan di alam, hal ini dibuktikan dari peran mamalia ini dalam penyebaran dan pemencaran biji. Tujuan dilakukannya penelitian  untuk mendata dan mendeskripsikan keanekaragaman primata diurnal yang terdapat di Bukit Semujan dalam kawasan Taman Nasional Danau Sentarum. Penelitian menggunakan metode teknik observasi lapangan dengan jalur. Hasil penelitian menunjukan terdapat 4 spesies primata yang berada Bukit Semujan. Macaca fascicularis merupakan spesies paling banyak dijumpai di bukit Semujan Resort Semangit dengan nilai dominansi sebesar 0,264. Keanekaragaman primata di Bukit Semujan Resort Semangit masuk kedalam kategori sedang dengan nilai indeks Keanekaragaman jenis sebesar 1,180. Dominansi di Bukit Semujan  termasuk rendah dengan nilai sebesar 0,359. Kemerataan jenis di Bukit Semujan masuk kategori tinggi dengan nilai indeks kemerataan jenis (e) sebesar 0,851. Kekayaan jenis di Bukit Semujan masuk kategori rendah dengan nilai sebesar 0,600. Kesamaan jenis (IS) yang paling besar sebesar 100%.
Kata kunci: Primata; Keanekaragaman Jenis; Bukit Semujan
Genetic Variation of Foxtail Millet (Setaria italica (L.) P. Beauv.) Germplasm From Polewali Mandar West Sulawesi Based On Morphological Characters
Authors: Ramlah Ramlah , Indrastuti Indrastuti , Rahmah Mufti Hatur , Pabendon Marcia Bunga
Published: March 2024

Foxtail millet (Setaria italica (L.) P. Beauv.) is a cereal crop that has long been domesticated worldwide and has been adopted as a model crop to provide a deeper understanding of plant biology. This plant has long been a mainstay of indigenous Indonesian people, especially in Polewali Mandar, West Sulawesi Province. This study aims to evaluate the genetic variation of foxtail millet germplasm from Polewali Mandar, West Sulawesi based on morphological characters. Three germplasm populations were collected from Polewali Mandar to assess genetic variation in millet germplasm. The observations of morphological traits were carried out based on the IBPGR of Setaria italica. Genetic variation in foxtail millet populations was measured using 28 morphological traits with nine qualitative and 19 quantitative characters. The research showed that seed color, stem diameter, plant height, panicle stalk length, and panicle stalk diameter had diverse variations. Cluster analysis of morphological characters using the UPGMA method shows a similarity coefficient ranging from 0.15-0.2. At a genetic similarity coefficient of 0.2, the three populations were divided into Cluster A and Cluster B. Cluster A consists of two populations (Minna' and Lasse'). In contrast, Cluster B consists of one population (Bulawang). The millet population SLB.C.3-SLB.A.1 has the highest genetic distance and is a potential candidate to be selected as a parent cross to produce higher het-erosis. Intensification of millet plant breeding programs is expected to increase the genetic basis for determining specific characteristics.
Financial development, institutional quality and economic growth in countries in sub-Saharan Africa (SSA)
Authors: Mbulawa Strike , Chingoiro Samuel
Published: March 2024

Over the years, there have been huge variations in the growth performances of the economies in SSA. Whilst these disparities can be attributed to a wide range of factors, it is generally understood that differences in their economic structures explain the capacity for generating growth and absorbing shocks during a recession. This study contributes to literature by examining the impact of institutional quality and financial development on economic growth in low- and middle-income countries. Data was obtained from the World Bank and covered the period from 1975 to 2020. The study employed an ARDL model to establish both short and long run dynamics in the two sub samples. The study confirmed both short and long run causality from financial and institutional quality to growth. Institutional quality enhances growth in both low- and middle-income countries in the long run. Whilst the direction of the impact is the same, the magnitude of the impact of institutional quality is different within the two categories. Institutional quality plays a more significant role in low-income countries compared to middle income economies. The study brings out potential financial fragility and systemic risks in financial institutions among countries in SSA. Policies that enhance the quality, consistency, and uniformity of legal reasoning in judicial decisions are ideal. Reducing the risk profile for investments may enhance the flow of credit to the private sector by financial institutions.
Exploring key drivers of tourism sustainability practices and their impact on sustainable competitive performance in the accommodation industry
Authors: Islam Md Farijul
Published: March 2024

This study aims to explore key drivers of tourism sustainability practices and their impact on the sustainable competitive performance of the tourism accommodation industry. The study adopts an exploratory research design under qualitative research, using semi-structured interviewing of owners and managers of tourism accommodation firms using the TOE framework and RBV theory. The findings reveal that technological sustainability expertise, executive sustainability support, organizational resources and capability, service intermediary sustainability practices, collaborative innovation adoption capability, tourism sustainability regulatory policy, and sustainability practices perceived by residents are the key drivers of TSP. The outcomes also show that tourism sustainability practices have a positive impact on the SCP of accommodation firms. This study makes a theoretical contribution to the literature on tourism sustainability by exploring how TOE antecedents motivate firms to adopt sustainability practices as product innovation, which in turn enhance SCP. Also, this study provides strong backing for the premises of the TOE framework, and RBV theory offers valuable practical insights for managers and owners. This will aid in identifying the pivotal factors influencing TSP and SCP, enabling the implementation of innovative strategies to enhance firm competitiveness. Also, the research can help the government and policymakers formulate sustainable tourism policies to promote tourism innovations. The adoption of sustainable practices has been a focal point for both academic researchers and professionals in the tourism industry. However, there has been insufficient exploration of the TOE drivers that facilitate the integration of tourism sustainability within the context of TAFs in a developing country. Therefore, this study aims to fill this gap in knowledge.
Corporate social responsibility in marketing perspective
Authors: Siswati Endang , Liftiana Rika , Pudjowati Juliani
Published: March 2024

This research is qualitative research which aims to find out what forms of CSR implementation exist in domestic companies in East Java, the benefits for companies in implementing CSR and how CSR influences marketing. Respondents in this research were domestic companies in East Java. Data collection in the field was carried out using survey methods. After the data was obtained, data triangulation was carried out. Data analysis includes three components, namely data reduction, data presentation, and drawing conclusions. The research results found that the CSR programs implemented by companies on average were almost the same, namely helping to solve problems in the environment around the company. From implementing this CSR, the Company obtains several benefits, although they are not felt instantly at that time, namely increasing the company's goodwill so that stakeholders can feel the benefits. In the long term, the presence of goodwill and trust from the public will have an influence on customers and potential customers, namely attracting interest in buying the company's products or services. In the long term, this can increase the company's turnover so that the company can achieve its goals.
Artificial Intelligence for detecting and preventing procurement fraud
Authors: Ezeji Chiji Longinus
Published: March 2024

The utilization of powerful machine learning models in artificial intelligence offers novel prospects for the identification of fraudulent activities. Artificial Intelligence (AI) is a revolutionary technological tool that enhances the ability to detect and prevent fraud by improving efficiency and effectiveness. This research offers a thorough examination of the utilization of artificial intelligence technology in the realm of procurement fraud prevention and detection. Additionally, it highlights the obstacles that arise when employing machine learning techniques for the purpose of identifying and preventing fraudulent activities. A mixed methods approach was employed in this study, wherein data was collected through an unstructured interview and questionnaire. We conducted a comprehensive review of relevant scholarly articles and online resources. The findings indicate that fraudsters are progressively advancing in their skills, which poses a significant challenge in detecting fraudulent activities. The advent of AI in fraud detection has demonstrated its transformative impact. AI has achieved unparalleled precision and velocity in crime detection and prevention, surpassing the capabilities of any human. Artificial intelligence (AI) enhances the capacity for automation. Accessing unstructured data in the form of spreadsheets, digital documents, and email inboxes poses a significant issue for the procurement function. In order to achieve a successful procurement transformation, businesses should prioritize the creation of essential tools, guarantee acceptance through the establishment of a superior user experience, and integrate both novel and pre-existing technology. It is imperative to disseminate knowledge to the general public regarding the escalating sophistication of artificial intelligence (AI) in the realm of fraud detection and prevention. This includes elucidating the potential benefits of AI in identifying patterns of suspicious activities, assessing its efficacy in predicting potential threats or fraudulent activities prior to their manifestation, and exploring its utility in analyzing historical data pertaining to both familiar and unfamiliar forms of fraudulent behavior.
RAJASTHAN POLICE HACKATHON 1.0 – POLICE FEEDBACK SYSTEM (PORTAL)
Authors: PV Brinda , S Logesh
Published: March 2024

This research addresses the imperative need for enhanced police service optimization in Rajasthan, introducing a bespoke
feedback system tailored for the Rajasthan Police Hackathon 1.0. Recognizing the pivotal role of public sentiment in
shaping law enforcement efcacy, the system implements a structured feedback mechanism with dual categories. By actively engaging the
community in assessing police performance, the objective is to instill transparency, accountability, and a culture of continuous improvement
within the department. Leveraging citizen input, the system aims to elevate the quality of service rendered by the Rajasthan Police, envisioning a
collaborative future where technology and public participation synergize to foster a safer society. Additionally, the study prioritizes the
facilitation of citizen input to foster more responsive and efcient policing, underlining a commitment to inclusivity and equitable practices,
notably through the online Complaint Registration portal. Moving forward, sustained collaboration between technology, public involvement, and
law enforcement remains paramount for nurturing a safer and more inclusive society, which also includes mechanisms for case reopening without
discrimination.
CONSUMPTION PATTERN OF MILLET AMONG FARMERS IN JHARKHAND
Authors: Sao Bimal , Kumar Pravir
Published: March 2024

Millets are the storehouse of many micronutrients. These are dietary staple foods and the main protein source in most tribal
households. Millets are very much suited to drought conditions and have great natural biodiversity. They are an excellent
ber and protein source compared to white rice. The present study was taken to learn about consumption patterns of millet among farmers in
Jharkhand state.
SYNTHESIS, CHARACTERIZATION AND ANTIMICROBIAL ACTIVITY OF PLANT PATHOGENS: A STUDY OF 4,5-DIHYDRO ISOXAZOLE DERIVATIVES
Authors: Y. Deshmukh Shubhangi , M. Rathor Mithilesh , Padole Nilesh S.
Published: March 2024

The series of novel substituted phenol derivatives containing isoxazole moieties 2-(5-(substituted)-4,5-dihydroisoxazol3-yl)-4-methyl-6-nitrophenol and 2-(5-(substituted)-4,5-dihydroisoxazol-3-yl)-4-methylphenol have been designed and
synthesized All the compounds were characterized via elemental analysis, IR, 1H, 13CMR and FAB-Mass analysis. The antibacterial and
antifungal activities of were evaluated against two plant pathogenic bacteria and two plant pathogenic fungi.
“A PRE-EXPERIMENTAL STUDY TO ASSESS THE EFFECTIVENESS OF
STRUCTURED TEACHING PROGRAMME ON KNOWLEDGE REGARDING
ORGAN DONATION AMONG UNDERGRADUATE STUDENTS IN SELECTED
COLLEGE AT MIRZA, KAMRUP (R), ASSAM”.
Authors: Pathak Deepsikha , Malakar Limpismita , Begum Eluara , Kakoti Jayashree , Ahmed Nazma
Published: March 2024

Background of the study: The World Health Organization denes organ donation as the donation of a person's body
components for transplantation after their death. A total of 114,690 organs were transplanted worldwide in 2012. An
estimated 500,000 people in India pass away each year as a result of not knowing about organ donation. [1, 2] The most frequently transplanted
organs are the kidney (the most popular organ), the heart (the organ that is rejected the most), the liver, the lungs, the pancreas, and the tissues are
the skin, bones, and cornea. [3]. To evaluate the effectiveness of Structured Teaching Programme on Aim: knowledge regarding organ donation
among undergraduate students. Using a Pre-experimental one-group pre-test-post-test design. A suita Method: ble non-probability sampling
strategy was employed. In Mirza, Kamrup (R), Assam, a study was conducted on fty undergraduate students in particular colleges. The Results:
ndings indicate that, of the undergraduate students, majority age group 18-19 years (86%), majority gender are female (58%),majority type of
family are nuclear family (70%), majority are from rural residence (90%), majority are Hindu religion (82%), majority family income are
≥25,000 (30%), majority population had previous knowledge regarding the topic (86%) and majority of them got information from mass media
(50%). In the pre-test, 44 (88%) had moderately adequate knowledge and 6 (12%), had inadequate knowledge about organ donation, In the posttest, 42 (84%) had adequate knowledge and 8 (16%) had moderately adequate knowledge understanding about organ donation. 13.16 is the
computed "t" value, while the mean difference score is 5.86. The study concluded that participants h Conclusion: ave moderately adequate
knowledge in pre-test and majority have adequate knowledge in post-test regarding organ donation which revealed signicant improvement in
the post-test and there is also an association with type of family and residence of the undergraduate students with the knowledge score.
A DESCRIPTIVE STUDY TO ASSESS THE KNOWLEDGE AND ATTITUDE REGARDING PULMONARY TUBERCULOSIS AMONG ADULTS IN NIJ SINDURIGHOPA CHANGSARI KAMRUP(R), ASSAM
Authors: Ahmed Nazma , Nath Ankita , Kalita Dipanjali
Published: March 2024

Background Of The Study: Tuberculosis has been present in humans since antiquity. The earliest unambiguous
detection of M. tuberculosis involves evidence of the disease in the remains of bison. However, whether tuberculosis
originated in bovines, then was transferred to humans, or whether it diverged from a common ancestor, is currently unclear. To assess the Aim:
knowledge and attitude regarding Pulmonary Tuberculosis among adults. Quantitative research approac Method: h was used and Descriptive
and survey design was adopted in the study, the samples were collected using convenient sampling technique from 40 adults. Out of 40 Results:
adults, 40% are of age 28-37 years, 50% are male and female.52.5% are educated up to secondary education.70% are married.35% are getting
their monthly income of Rs.929 and below.100% belongs to Hindu religion.67.5% belongs to a nuclear family, 22.5% are self-employed. 65%
are Assamese mother tongue. Sources of information regarding pulmonary tuberculosis through television is 42.5% through health professionals
and television. Previous diagnosis of relatives/friends/neighbors are 75%.The ndings of the present study shows that 50% have average
knowledge, 27.5% have good knowledge and 22.5% have poor knowledge and 65% have indifferent attitude, whereas 35% have adequate
attitude and 0% have inadequate attitude. There was association of knowledge of adults with demographic variable i.e. type of family and
association of attitude of adults with demographic variables such as Age. The study concluded that Conclusion: there is a need of prevention and
control of Pulmonary Tuberculosis by organizing awareness program to educate the people in the community with enriching knowledge
regarding Pulmonary Tuberculosis by the expert.
A CASE REPORT ON STOMACH GASTROINTESTINAL STROMAL TUMOR (GIST)
Authors: Yadav Dolly , Mukadam Prashant , Tarsariya Dixit , Vyas Ronak , Parmar Ravi
Published: March 2024

GIST is one of the most common malignant mesenchymal tumor of stomach. Progression of this disease depends on location, tumor size, mitotic
activity & early diagnosis .Diagnosis of GIST always requires histological and immunohistochemical conrmation as no imaging modalities can
diagnose it conclusively. Endoscopic forceps biopsy results are frequently negative. Stomach GIST having good prognosis amongst all with rare
lymphatic metastasis. A 45 year old female patient with abdominal fullness & early satiety found to be having palpable lump in hypogastrium
Surgically resected (Total Gastrectomy ) & diagnosed with histologically proven Spindle Cell Type High Grade GIST. Imatinib was given as an
adjuvant therapy for high grade tumor.
GARDNER- DIAMOND SYNDROME IN THE CHILD-A CASE -REPORT
Authors: Mishra Shashideo , Priya T Jaya , P Dinesh
Published: March 2024

Here we are reporting a case of 10 years old girl presented with spontaneous bleeding from apparently normal skin post-mechanical wound with
normal coagulation parameter. Mixed anxiety and depressive was diagnosed and temporal relationship was well established between perceived
stressors and bleeding and stress act as a main perpetuator for it. This case highlights psychiatric illness association with bleeding manifestation.
SOLITARY ANGIOKERATOMA OF THE TONGUE MASQUERADING AS PAPILLOMA – A RARE CASE REPORT AND LITERATURE REVIEW
Authors: Satpathi Sudipta , Khanna Puja , Aggarwal Sakshi , Mishra Tanika , Arora Sunil , Sen Rajeev , Kumar Jakhar Rohit
Published: March 2024

The presence of dilated and congested blood vessels in the supercial dermis, accompanied by thickening of the stratum corneum and the prickly
layer characterizes angiokeratomas. Solitary angiokeratomas of the tongue are an exceptionally rare phenomenon, with fewer than 10 documented
cases in the English medical literature. This report describes a case of this unusual presentation in a 10-year-old boy, initially misdiagnosed as
papilloma on clinical examination. Incisional biopsy initially suggested lymphangiomatous hamartoma, while the denitive diagnosis of solitary
angiokeratoma of the tongue was established only with excisional biopsy.
Randomness, Integrability and Universality
Authors: AAVV
Published: March 2024

In spring 2022, the Galileo Galilei Institute for Theoretical Physics hosted a seven-week Workshop on ‘Randomness, Integrability and Universality’. The Workshop addressed a series of questions on exactly solvable models of statistical mechanics, having numerous ties and overlaps with various problems in random matrix models, probability, representation theory, and combinatorics. Much recent progress in these areas exploits the underlying notion of quantum integrability. Here we report on the scientific motivations and background of this activity and on its main outputs.
Reconstructing the Gravitational Hologram with Quantum Information
Authors: AAVV
Published: March 2024

Maldacena’s 1997 discovery of gauge/gravity duality promised to provide a complete understanding of quantum effects in gravity, by relating gravitating quantum systems to conventional quantum field theories on fixed backgrounds. Although much has been learned, this initial promise has not been completely fulfilled, due to lingering questions associated with the basic dictionary describing the way observables are mapped between one description and the other. While the dictionary is under good control for observables near the boundary, and also at the level of perturbation theory about a classical bulk spacetime for observables further in, non-perturbative questions critical for a full resolution of the black hole information problem remain to be fully answered. Over the last few years, however, a number of developments arising from the application of quantum information theory to AdS/CFT seem to be indicating that it may now be possible to address some of these questions. This GGI workshop brought together experts and young researchers, in order to capitalize on these developments.
Contactless active mirror for space telescopes
Authors: Briguglio Runa
Published: March 2024

The SPLATT project is a technological research activity funded by INAF, in the field of primary active mirrors for next generation space telescopes. The goal is to demonstrate that active mirrors with contactless actuators are insensitive to disturbance from the telescope and can therefore be key-elements in the reduction of complexity and cost.

Keywords: space telescopes, active mirror, active optics, LUVOIR.