bluuebunny/crossref_metadata_2025 huggingface dataset:
Inventory Management Practices and Organizational Performance in Phinorma Poultry Farm Nig Ltd Ngwo Enugu
Authors: Chidinma Adanso Onyemachi , Uzochukwu Adaora Chinelo , Ifeoma Joanes Onodugo
Published: August 2024

The study assessed the effect of inventory management practices on organizational performance in Phinorma Poultry farm Nig LtD Ngwo Enugu (Igwe Anyalogu Poultry farm Ngwo Enugu. Specifically, the study sought to assess the effect of economic order quantity (EOQ) inventory practice on operational effectiveness in Phinorma Poultry farm Nig LtD Ngwo Enugu and ascertain the effect of just-in-time (JIT) inventory practice on cost effectiveness in Phinorma Poultry farm Nig LtD Ngwo Enugu. The sample size of 88 staff was drawn from 120 employee of Phinorma Poultry farm Nig LtD Ngwo Enugu. Research questions of the study were answered using mean score and standard deviation. The hypotheses stated were tested using regression analysis. The empirical findings of the study show that Economic order quantity (EOQ) inventory practice has significant effect on operational effectiveness in Phinorma Poultry farm Nig LtD Ngwo Enugu (t – statistics (5.887); P-values (0.000) < Sig-value 0.05) and Just-in-time (JIT) inventory practice has significant effect on cost effectiveness in Phinorma Poultry farm Nig LtD Ngwo Enugu (t – statistics (6.446); P-values (0.000) < Sig-value 0.05). The study recommended that management of Phinorma Poultry farm Nig LtD Ngwo Enugu should closely monitor and manipulate their inventory system to maintain production consistency for organizational profitability and effectiveness. Management of Phinorma Poultry farm Nig LtD Ngwo Enugu should provide and maximize space for timely delivery to avoid staying off production.

Keywords: Inventory Management practices; Economic order quantity (EOQ) inventory practice and Just-in-time (JIT) inventory practice
Penerjemahan Indonesia-Arab pada Petunjuk Keselamatan Penerbangan Komersial
Authors: Hasfikin Hasfikin , Nisa Ainy Khairun
Published: August 2024

Isu utama dalam penelitian ini adalah bagaimana bentuk penerjemahan Indonesia-arab pada petunjuk keselamatan penerbangan komersial. Metode penelitian yang digunakan dalam penelitian adalah deskriptif analis dengan menggunakan teknik pengumpulan data dengan cara pencatatan dokumen. Hasil penelitian menunjukan bahwa teknik penerjemahan Indonesia-arab pada petunjuk kesalamatan di pesawat komersial dari 12 data berupa kata dan frasa, terdiri dari 6 data diterjemahkan menggunakan teknik penerjemahan literal atau harfiah, 1 datum menggunakan teknik penerjemahan aplifikasi, 3 data mengunakan teknik penerjemahan lazim, 2 data mengunakan teknik penerjemahan modulasi.
Language and Power Dynamics in Automobile Advertising: A Multimodal Discourse Analysis of Word Choice and Semiotics
Authors: Wasif Hussain  , Panggabean Himpun
Published: August 2024

Concepts including communication patterns in public institutions, media discourse (reports, commercials, television broadcasts, etc.), and the construction of individual and group identities that communicate ideological views, authority, and status are all of importance to critical discourse analysis (CDA). Ad discourse is one of the media discourses that this study uses. The three most well-known and valuable brands that the researcher selected were Toyota, Mercedes-Benz, Audi, Land Rover, and BMW. This study's objective is to use semiotic analysis and CDA to analyze the data. Within the technique, the researcher employed a qualitative approach. The findings revealed that each brand crafts a unique narrative, leveraging advanced technology, aesthetic appeal, and emotional resonance to maintain a strong market presence. These advertisements are more than just promotional tools; they are meticulously designed works of art that reflect the evolving consumer preferences and competitive dynamics of the automotive industry. The study underscored the importance of strategic messaging in automotive advertising, demonstrating how these brands effectively capture and retain consumer interest through diverse and dynamic marketing approaches.
Keywords : Critical discourse_analysis; Semiotic_analysis; Automobile_advertising
Evasão Universitária em Ciências Sociais Aplicadas: Análise e Propostas de Intervenção
Authors: Gomes Alcantara Daniela , Quintanilha da Silva Luiz Phillip
Published: August 2024

A evasão é um problema que assola as universidades gerando desperdício de recursos das instituições e dos universitários. Por isso, neste trabalho analisou-se o controle de saída dos estudantes dos cursos de Ciências Sociais Aplicadas da UFF para identificar os gargalos no monitoramento e verificar possíveis fatores relacionados à evasão por meio da análise e comparação do tempo de permanência e disciplinas que mais reprovam. Verificou-se, por meio de uma pesquisa quantitativa, que o processo de cancelamento de matrícula carece de registro de informações sobre os motivos da evasão. Além disso, há um expressivo percentual de abandono após o primeiro e segundo semestre de curso, que decai ao longo do tempo, voltando a crescer no sétimo semestre. Isso pode estar relacionado à insuficiência de aproveitamento, principalmente, entre os ingressantes, além da reprovação em disciplinas dos segundo e oitavo períodos. Com base nos resultados, sugere-se medidas que busquem a permanência estudantil, como: a elaboração/refinamento e a quantificação de formulários que levantam os motivos da saída dos estudantes; apoio acadêmico, principalmente, aos ingressantes e aos formandos; acompanhamento dos discentes com matrículas trancadas e maior presença das IES em instituições de ensino médio e em espaços públicos.
Reclaiming Russellian Singular Thoughts
Authors: Geirsson Heimir
Published: August 2024

There is an important difference between a thought that is directed towards a particular object and a thought that is not so directed. For example, there is a difference in my thoughts about my brother, and my thoughts about brothers, more generally. The first has the earmarks of singular thought, while the latter does not. After showing that there is no agreement about the nature of singular thought, I revisit early Russell to find greater clarity. I then advance a version of Millianism that builds on early Russell’s view of singular thought. I argue that the advocates of the direct reference view who argue that being on the receiving end of a name is suffi cient for having singular thoughts about the object named have not provided good reasons for their views. Passing on a name can provide the recipient with a general understanding of the name, but not specific understanding. That is, when acquiring the name, the recipient may not learn the identity of the object named as this very object which, I argue, is required for one having singular thoughts of that object.
Tradition and originality in Mukimi and Muhyi "Sayohatnoma"
Authors: Muhammadiyev Ahadjon ,   Shahrisabz State Pedagogical Institute.
Published: August 2024

This article discusses travelogues written by Muqimi and Muhyi. Furthermore included were the “Sayohatnama”of poets like Furqat, Zavqi, and Tajalli. Notedly, the reader can obtain comprehensive know- ledge on the social life, place names, historical background, and personal characteristics of the inhabitants in this region by carefully examining the “travel notes” penned by the poets listed in the article. Both prose and verse can be used to write travelogues. Poetic travelogues can take the shape of odes or quatrains, unlike Muqimi’s “travelogue” and they can not be said to be as precise as prose travelogues because they frequently use generic imagery. The supremacy of expression has been demonstrated by science.
Faxriya (Self-Praise) in Eastern Classical Literature
Authors: Yusupova Dilnavoz ,   Tashkent State University of Uzbek Language and Literature named after Alisher Navoi., Mahmudov Umedullo ,   Samarkand International University of Technology.
Published: August 2024

This article is devoted to the problem of faxriya (self-praise), which occupies a special place in the works of figures of world literature. The article presents scientific data based on the role and significance of faxriya in world literature, especially in classical oriental literature. Information is also given about the stages of gradual development of faxriya in European, Arabic, Persian and Turkic literature. In addition, the classification in the literature of the East and related scientific views were subjected to scientific analysis, and conclusions on this issue were presented. In the article, facts about the role and meaning of self-praise in Eastern literature are analyzed using the example of the works of al- Mutannabi, Abulkasim Firdawsi, Hafiz Shirozi and Alisher Navoi.
Some Comments on Manuscript Bayoz
Authors: Erkinov Aftondil ,   International Islamic Academy of Uzbekistan.
Published: August 2024

Bayaz is a collection of poems that includes works by classical and modern poets; this collection can also serve as a platform for a virtual poetry competition. Bayaz can be a text for a song repertoire or a source of aesthetic tastes from a certain era. The article was written primarily based on manuscripts from the collection of the Institute of Oriental Studies named after Abu Raikhan Biruni of the Academy of Sciences of the Republic of Uzbekistan.
Blockchain in Accounting: Transforming Transparency and Security in Financial Records.
Authors: Muhammad Talha
Published: August 2024

The integration of blockchain technology in accounting is revolutionizing the transparency and security of financial records. This paper explores the transformative potential of blockchain, focusing on its ability to enhance the integrity, accuracy, and reliability of financial data. Blockchain's decentralized ledger system ensures that all transactions are immutable and verifiable, thereby reducing the risks of fraud and errors. By providing a single source of truth, blockchain facilitates real-time auditing and significantly streamlines compliance with regulatory standards. Furthermore, the adoption of smart contracts automates and enforces contractual agreements, reducing the need for intermediaries and enhancing operational efficiency. This paper examines various case studies and empirical data to demonstrate the practical applications and benefits of blockchain in accounting. It also addresses the challenges and limitations, such as technological integration, scalability issues, and regulatory uncertainties. Ultimately, this research underscores the critical role of blockchain in fostering a more transparent, secure, and efficient accounting ecosystem, paving the way for a future where financial records are more trustworthy and resilient against manipulation.
What is a company?
Authors: Watson Susan
Published: August 2024

In this talk, Susan will consider what might be described as the first question in corporate law, and also the last: what is a company? Despite the iniquitousness of the corporate legal form, defining exactly what a company is remains surprisingly contested and unsettled. The presentation will cast an historical lens over the legal form and in doing so attempt to define what company is by taking account of its constitutive parts and how they came together as the modern company in 1657. The origins of directors' duties will also be considered. In the final part of the presentation, she will apply the insights to consider briefly the modern company as a legal entity in its own right.
Nagroda im. ks. bp. Romana Andrzejewskiego dla dr Barbary Fedyszak-Radziejowskiej
Authors: Michalska Sylwia
Published: August 2024

Sprawozdanie z uroczystości wręczenia Nagrody im. bp. Romana Andrzejewskiego, 24 lutego 2011 roku.
Recenzja książki Justyny Franc-Dąbrowskiej „Teoretyczne i praktyczne aspekty gospodarowania zyskiem w przedsiębiorstwach rolniczych”
Authors: Czyżewski Andrzej
Published: August 2024

J. Franc-Dąbrowska „Teoretyczne i praktyczne aspekty gospodarowania zyskiem w przedsiębiorstwach rolniczych”, Szkoła Główna Gospodarstwa Wiejskiego, Warszawa 2010, s. 275.
Efektywność ekonomiczna różnych wariantów zmian wspólnej polityki rolnej na podstawie symulacji w modelu GTAP
Authors: Czyżewski Bazyli
Published: August 2024

Wzrost realnej produktywności w rolnictwie teoretycznie powinien skutkować wyższymi dochodami i realizacją renty ekonomicznej przez właścicieli zasobów. Renty te z czasem zanikają w wyniku dążenia do efektywności alokacyjnej. Niemniej, w przypadku rzadkich zasobów mogą być internalizowane przez ich właściciela. Powyższy mechanizm nie sprawdza się jednak w rolnictwie w Polsce, ponieważ sektor ten nie otrzymuje należnej renty ekonomicznej z tytułu wyższej produktywności, a przejmują ją inne działy. Jest to skutek zawodności mechanizmu rynkowego, który w jakimś stopniu złagodziła akcesja do UE. Dlatego też, zdaniem autora, podział rent jest obiektywnym kryterium oceny efektywności ekonomicznej polityki subwencjonowania rolnictwa w Unii Europejskiej i powinien być brany pod uwagę w projektowaniu wspólnej polityki rolnej po 2013 roku. Celem artykułu jest porównanie struktury podziału rent ekonomicznych w pięciu różnych wariantach zmian wspólnej polityki rolnej i wskazanie wariantu najbardziej efektywnego według powyższego kryterium. Do przeprowadzenia symulacji zastosowano model równowagi ogólnej i bazę danych GTAP (Global Trade Analysis Project) ze zmienioną przez autora wersją domknięcia. Postawiono hipotezę, że obecny system płatności obszarowych nie jest optymalny z punktu widzenia podziału rent i nie kompensuje długookresowej rynkowej asymetrii w tym zakresie.
Aktualne wyzwania stojące przed polską wsią i rolnictwem. Komentarz socjologiczny.
Authors: Halamska Maria
Published: August 2024

(wystąpienie na otwarcie) JUBILEUSZ 40-LECIA INSTYTUTU ROZWOJU WSI I ROLNICTWA PAN
The History and Problems of Restoration of the Mural in the Church of the Dormition of the Mother of God in Meletovo
Authors: Федоренко Т.К.
Published: August 2024

Церковь Успения Пресвятой Богородицы в д. Мелетово — памятник высокого художественного уровня, созданный в период расцвета псковского искусства (XV в.). Сложная иконографическая программа настенных росписей отражает религиозные настроения в независимой Псковской Республике. Однако штукатурная основа и редкие иконографические сюжеты до сих пор подвержены разрушениям, поэтому обращение к истории и проблемам реставрации уникальной стенописи актуально.

The article discusses the of the history and restoration of the unique wall paintings in the Church of the Dormition of the Mother of God in the village of Meletovo. This monument was built in the 15th century during the flourishing period of Pskov art and is of a high artistic level. The complex iconographic programme of the murals reflects the religious mood in the independent Pskov Republic. As the plaster base coat and rare iconographic scenes continue to be subject to destruction, addressing the history and problems of restoration of the unique wall paintings remains a current issue.
Lead Sinkers from Bolgar in the Collection of the Archaeological Museum of Kazan Federal University: The Experience of Restoration
Authors: Нуретдинова А.Р. , Струкова Е.В. , Зотова А.Ю.
Published: August 2024

В собрании Археологического музея Казанского университета хранятся средневековые свинцовые грузила с территории Болгарского городища. Анализ их формы и проблемы реставрации предметов представляют актуальную научную задачу. По морфологическим признакам выделено 4 типа свинцовых грузил́ . Изделия из свинца — из самых уязвимых археологических экспонатов и требуют особых условий хранения и регулярного мониторинга. В 2019 г. на базе магистратуры по профилю «Реставрация историко-культурного наследия» в Институте международных отношений Казанского федерального университета удалось провести реставрационные мероприятия для 20 свинцовых грузиков из фондов Археологического музея Казанского федерального университета. На предметах наблюдаются признаки активной коррозии. Чтобы предотвратить дальнейшее разрушение, их необходимо стабилизировать и реставрировать.

The collection of the Archaeological Museum of Kazan University contains medieval lead sinkers from the territory of the Bolgar settlement. The analysis of their shape and the problems of restoration of the objects represent an urgent scientific task. Based on morphological features, 4 types of lead sinkers have been identified. Lead items are among the most vulnerable archaeological artifacts and require special storage conditions and regular monitoring. In 2019, on the basis of a master’s degree programme in the field of “Restoration of Historical and Cultural Heritage” at the Institute of International Relations of Kazan Federal University, it was possible to carry out restoration interventions for 20 lead sinkers with signs of active corrosion from the funds of the Archaeological Museum of Kazan Federal University in order to prevent their further destruction the sinkers need to be stabilized and restored.
Copies-Cartograms of Decorative and Applied Art Objects. In Search of the Optimal Solution
Authors: Еремин Д.А.
Published: August 2024

В реставрационной подготовке копирование памятников ДПИ осложнено как необходимостью отражения реставрационной специфики, так и самой объемностью объекта. В связи с этим подходы к копированию предлагается разделить по типам памятников и по принципам отражения состояния сохранности каждого.

In preparation of restoration, copying of monuments of decorative and applied arts is complicated both by the need to reflect the specifics of restoration and by the three-dimentional nature of the object. Thus, we propose that the approaches to the copying process be divided according to the type of the monument and according to the principles that reflect the current state of conservation of the monument.
Taunting the Useful
Authors: Fromet de Rosnay Louis Emile
Published: August 2024

In an epoch driven by hyper-consumption and marvelously destructive futility, and in the context of a hegemonic utilitarianism where one goes to university to work rather than to “develop a meaningful philosophy of life,” the concept of the useful is perhaps one most in need of interrogation. Taunting the Useful seeks to unsettle notions of usefulness and uselessness, not merely by deconstructing these terms, but by sidetracking them. It doesn’t reverse things by saying that what is useless is useful. Rather, taunting is teasing, heckling, tickling, scratching the useful.

By elaborating a notion of the “virtual useless,” Taunting the Useful seeks to tease the dimensions of wonder, use, and play, through modalities, contingencies, and potentialities of the useless-useful. An experimental book, it (un)does what it tells, and is as much an object taunting and taunted as it is a description of taunting the useful. Includes bonus chapters!
MAKNA PASKAH YAHUDI DALAM HUBUNGANNYA DENGAN PASKAH KRISTEN MENURUT KITAB KELUARAN 12:1-12
Authors: Modeong Claudio , Umar Denny , Pinontoan Raphael , Warouw Agung , Kasiahe Evi Martika
Published: August 2024

This article explored the theological and symbolic relationship between Jewish and Christian Passover. Both celebrations is rooted in different traditions, yet deeply interconnected. Based on Exodus 12:1-28, Jewish Passover (Pesach) commemorates the freedom of the Israelites from slavery in Egypt through the ritual of slaughtering an unblemished lamb and applying its blood to the doorposts, symbolizing God's protection and salvation. This celebration also involves the consumption of unleavened bread and bitter herbs, representing the suffering and haste of their escape from Egypt. In Christian tradition, Easter is understood as the celebration of the resurrection of Jesus Christ, believed to fulfill the meaning of Jewish Passover. Jesus, as the Lamb of God, sacrificed Himself to redeem humanity's sins. By studying these two celebrations, this article aims to deepen the understanding.
Conceptual Norms: Contrasting Theories
Authors: Duarte David
Published: August 2024

Mainstream accounts of conceptual norms depict them as a specific kind of (sub)norms in as much as they establish a certain equivalence without making reference to an action-type, which implies also that they lack a deontic modalization. However, such non-prescriptive explanation raises some serious problems, mainly when it is assumed that the introduction of a conceptual norm into a normative system changes the content of the system. Those problems pave the way to contrast such explanation with a prescriptive alternative according to which conceptual norms are regulative in character, though with the peculiarity of addressing the mental action of qualifying something in accordance with a given equivalence. All-things-considered, from such contrast it seems to follow that the prescriptive explanation is less problematic than the non-prescriptive one.
Kelsen giurista e teorico del diritto: una controversa attualità
Authors: Sordi Bernardo
Published: August 2024

Protagonista delle più celebri contrapposizioni di principio della dottrina dello Stato della prima metà del Novecento, Hans Kelsen si consolida già tra gli anni Venti e Trenta come un giurista universale. È al centro del dibattito politico e teorico che fonda nel primo dopoguerra le radici dello Stato costituzionale. Ne segue poi, un decennio più tardi, la crisi, confrontandosi in particolare con il drammatico percorso tedesco di affermazione del totalitarismo. Le critiche nei confronti del suo impianto teorico restano accese in Europa anche nel secondo dopoguerra; non facile la sua penetrazione in terra americana, dopo il suo arrivo nel 1940. Le grandi opere di questo periodo, dalla General Theory alla seconda edizione della Dottrina pura, lo confermano comunque come un imprescindibile punto di riferimento per ogni riflessione di teoria generale. Solo sul finire del Novecento iniziano gli interrogativi sulla sua attualità, ripercorsi nel saggio con particolare riferimento al contesto italiano, in cui Kelsen continua a conoscere una presenza ampia e capillare. Iniziano così le prese di distanza dal suo pensiero, ritenuto lontano dal pluralismo del presente e dal paradigma dei diritti, affermatosi con il costituzionalismo del secondo dopoguerra. Mentre appaiono ancora di grande attualità sia la sua lettura critica dei presupposti del diritto pubblico costruiti dalla scienza giuridica ottocentesca, sia la sua teoria della democrazia.
Hans Kelsen: al di là della purezza. Un'introduzione
Authors: Bisogni Giovanni , Puppo Alberto
Published: August 2024

Proprio perché fuori moda è bene occuparsi di Kelsen – è questa la convinzione sottesa ai contributi qui pubblicati di Bernardo Sordi, Sara Lagi e Carlos M. Herrera. E proprio per fare emergere l’eccentricità di Kelsen rispetto al mainstream giusfilosofico contemporaneo e, quindi, proprio per questo motivo, la sua perdurante attualità, gli autori hanno trattato del suo pensiero a partire da un’angolatura diversa da quella consueta – una prospettiva “al di là della purezza”.
‘Capítulos que se le olvidaron a Rodríguez’. Comentarios y paráfrasis sobre los conflictos entre derechos
Authors: Maldonado Muñoz Mauricio
Published: August 2024

En este trabajo se analiza la aproximación que Jorge Luis Rodríguez realiza de la clasificación guastiniana de las jerarquías, se critica la forma en que la aborda y se señalan algunos vacíos de la aproximación de J.L. Rodríguez en torno a los conflictos entre derechos. Brevemente, se subrayan algunos puntos destacados de su obra Teoría analítica del derecho en el marco del tema tratado en este ensayo.
La dinámica jurídica de Jorge L. Rodríguez
Authors: Agüero San Juan Sebastián
Published: August 2024

Este artículo inicia con una esquemática revisión de las ideas centrales del capítulo V “La dinámica del derecho” del libro Teoría Analítica del Derecho de Jorge Rodríguez, para luego cuestionar algunas afirmaciones que, a mi modo de ver, no siempre tienen una justificación evidente, explícita o satisfactoria. De esta manera, específicamente, el artículo se centra en: (i) mostrar cómo las propuestas de Rordríguez constituye un desarrollo adicional o sofisticación de los planteamientos formuladas por C. Alchourrón y E. Bulygin; (ii) evidenciar cómo en sus aspectos generales esta sofisticación es adecuada y difícilmente refutable (aunque no imposible); y (iii) resaltar cómo algunas afirmaciones claves en el desarrollo del texto no siempre están acompañadas de una adecuada fundamentación. Por ello, si bien Jorge nos entrega su propia visión de la dinámica jurídica, la cual en trazos generales podemos compartir, en algunos detalles de la presentación se esconde alguien. Si es dios o el diablo quedará en manos de cada lector o lectora.
ПСИХОЛОГИЧЕСКОЕ ЗНАЧЕНИЕ САМООБРАЗОВАНИЯ / PSYCHOLOGICAL MEANING OF SELF-EDUCATION
Authors: Kaudyrova Aiman
Published: August 2024

В статье рассматривается самовоспитание учащихся – сознательное, систематическое действие личности по устранению собственных недостатков, а также процесс формирования положительных качеств, учитывающих его личность и развивающих его ответственность к общественным требованиям. // The article examines self-education of students - a conscious, systematic action of an individual to eliminate their own shortcomings, as well as the process of forming positive qualities that take into account their personality and develop their responsibility to social demands.
ПСИХОЛОГИЧЕСКОЕ СОПРОВОЖДЕНИЕ ПОДГОТОВКИ СТУДЕНТОВ К ОБУЧЕНИЮ ЗА РУБЕЖОМ / PSYCHOLOGICAL SUPPORT OF STUDENTS' PREPARATION FOR STUDYING ABROAD
Authors: Tleubekova Botakoz
Published: August 2024

В статье рассматриваются особенности социокультурной адаптации казахстанских студентов, отправляющихся за границу в целях получения образования, заработка и смены места жительства. Для определения причин адаптационных преимуществ и сложностей, имеющих социокультурную природу, среди казахстанских студентов рассматриваемых групп была выполнена работа на стыке межкультурных и кросскультурных исследований, a также выявлены и описаны методы эффективного психологического сопровождения к процессу адаптации. // The article discusses the features of socio-cultural adaptation of Kazakh students who go abroad in order to get an education, earn money and change their place of residence. In order to determine the causes of adaptation advantages and difficulties of a socio-cultural nature, work was carried out among the Kazakh students of the groups under consideration at the intersection of intercultural and cross-cultural studies, as well as methods of effective psychological support to the adaptation process were identified and described.
Nature of God: Theological Debate and Implications of the Tauhid’s Sentences
Authors: Saenong M. Kafrawy , Santalia Indo , Jafar Usman , Irmawati Irmawati , Huda Khairul
Published: August 2024

The research aims to discuss the debate between the Asy'ariyah and Mu'tazilah about the nature of God. The method used literature study from various sources. The results of this research show that there are the differences between Mu`tazilites  and al-Ash`ari   in Divine Aspects in Theology. First, The Nature of God. The Mu`tazilites stated that Allah is All-Knowing with His substance, not with knowledge, power and life because all of these are qualities while nature is something outside of substance. Meanwhile, the Asy` believe that God has attributes. Second, The God's Justice, the Mu`tazilites elive that all of God's actions are good, God does not do bad, and does not forget what He must do. On the other hand al-Ash`ari they are not realized by humans themselves, but are created by God. Three, God's Absolute Power and Will , the Mu`tazilah argued that God's power is actually no longer absolute. On the other side, the Asy'ariyah were unable to reach the depth of monotheism fi'li while the Mu'tazilah were unable to resolve issues of justice in the right way.
Prospecção bibliométrica dos diversos tipos de degradação nos módulos de geração de energia fotovoltaica
Authors: Junqueira Amanda Cristina Santos , Vasconcellos Leonardo Silva , Lima Angela Maria Ferreira , Tanimoto Armando Hirohumi
Published: August 2024

A energia solar é uma fonte alternativa e sustentável, provida através da radiação eletromagnética e convertida pelos módulos fotovoltaicos. Entretanto, a tendência dos módulos é entrar em um processo de degradação durante o tempo, diminuindo a sua capacidade de geração. O objetivo deste estudo é realizar uma prospecção bibliométrica, abordando diferentes parâmetros sob o aspecto da degradação dos módulos na geração de energia solar fotovoltaica, a fim de compreender com maior profundidade o cenário da produção acadêmica a respeito deste tema. Este trabalho apresenta uma metodologia descritiva, com abordagem qualiquantitativa, utilizando a base de dados Scopus. Para o estudo bibliométrico, foram selecionados 163 artigos utilizando a base de dados Scopus, para uma análise manuseando o software VOSviewer. Com base nos resultados, foi identificado que os países como Estados Unidos, Alemanha, Japão, China e Índia apresentaram a maior quantidade de publicações dentre os artigos selecionados para a realização da pesquisa. Além disso, na classificação de documentos por área, destacaram-se as áreas de Engenharia, Física e Astronomia e Ciência dos Materiais. Com base nos dados obtidos, conclui-se que as degradações que tiveram maior ocorrência como palavras-chave durante a temporalidade escolhida foram PID, corrosão, LID, fissuras e hot spots (pontos quentes).
Contribuições de supervisores de campo de estágio e estagiários para a avaliação na prática no curso técnico em enfermagem
Authors: Cijevschi Eliza Costa , Tarcia Rita Maria Lino
Published: August 2024

A formação técnica em enfermagem enfrenta desafios significativos na avaliação prática de estagiários, onde a objetividade e justiça dos processos avaliativos são essenciais para o desenvolvimento profissional adequado dos alunos. Este estudo tem como objetivo investigar a percepção de supervisores de campo e estagiários sobre os métodos de avaliação em uso, identificando áreas para aprimoramento e desenvolvimento de práticas mais eficazes. Adotando uma metodologia qualitativa, realizaram-se grupos focais com supervisores e estagiários para coletar dados detalhados sobre suas experiências e opiniões. Os resultados indicam uma necessidade clara de revisão dos instrumentos de avaliação para incluir critérios mais claros e feedback construtivo, sugerindo a integração de autoavaliação e adaptações para diferentes ambientes de estágio. A conclusão do estudo enfatiza a importância de instrumentos de avaliação evoluídos que apoiem uma formação mais qualificada, justa e adaptativa, promovendo assim uma prática educacional mais eficaz e alinhada às necessidades do ambiente de trabalho moderno em enfermagem.
Produção de silagem em função do arranjo espacial de plantas de milho e soja
Authors: Pereira Leandro Spíndola , Pereira Jardel Lopes , Jakelaitis Adriano , Ferreira Paulo Victor Alcântara
Published: August 2024

O consórcio entre a cultura do milho e leguminosas pode contribuir para obtenção de sistemas mais produtivos, intensivos e de baixo risco. Todavia, o arranjo espacial das plantas afeta os rendimentos das culturas consortes. Objetivou-se avaliar os efeitos dos arranjos espaciais de plantas de soja e milho consorciadas sobre o rendimento da silagem e a comunidade de plantas daninhas. Os experimentos foram conduzidos em Rio Verde e Itumbiara, GO. Foram testados cinco tratamentos: monocultivo de soja no espaçamento de 0,5 m (24 plantas m-1); monocultivo de milho no espaçamento de 0,5 m (3 plantas m-1); monocultivo de milho no espaçamento de 1,0 m (6 plantas m-1); milho consorciado com soja em sistema de arranjo simples (fileiras alternadas), com espaçamento único de 0,5 m entre fileiras (6 plantas m-1 de milho – 24 plantas m-1 de soja); e milho consorciado com soja em arranjo duplo (fileiras duplas de milho, alternado com uma fileira de soja), com espaçamento único de 0,5 m (3,75 plantas m-1 de milho – 24 plantas m-1 de soja). Sistemas consorciados em fileiras alternadas e em fileiras duplas não proporcionaram aumento no rendimento de massa seca da silagem mista. Houve influência de locais no rendimento de silagem de milho do monocultivo, sendo que em Itumbiara em espaçamento de 1,0 m obteve-se maior rendimento de silagem, enquanto em Rio Verde foi no sistema de fileira alternadas. A menor população e acúmulo de massa seca de plantas daninhas foi observada em Rio Verde nos tratamentos com a cultura da soja.
ANALISIS FINANCIAL DISTRESS PADA PT AIRASIA INDONESIA,Tbk.
Authors: Mince Batara  , Yohanis Lotong Ta’dung  , Yuni Anggriani
Published: August 2024

Penelitian ini bertujuan untuk mengetahui financial distress pada PT AirAsia Indonesia,Tbk. jenis penelitian yang digunakan adalah kuantitatif. Teknik analisis data yang digunakan yaitu model Altman Z-Score Modifikasi, model Springate, model Zmijewski dan model Grover. Hasil penelitian menunjukkan bahwa selama tahun 2017-2021 model Altman Z-Score Modifikasi dapat memperkirakan financial distress pada PT AirAsia Indonesia,Tbk karena nilai Z<1,1, model Springate dapat memperkirakan financial distress pada PT AirAsia Indonesia,Tbk karena nilai S<0,862, model Zmijewski dapat memperkirakan financial distress pada PT AirAsia Indonesia,Tbk karena nilai X>0 dan model Grover dapat memperkirakan financial distress PT AirAsia Indonesia,Tbk karena nilai G≤-0,02.
Penerapan Green Accounting Terhadap Profitabilitas Pada PT Unilever Indonesia Tbk
Authors: Fitri Sulistiyana  , Ajeng Rossantika Sari  , Maria Yovita R Pandin
Published: August 2024

This research has the goal of analyzing the application of green accounting which has the ability to act as an environmental cost and environmental performance with a profit level. The research object being studied at this time is PT Unilever Indonesia Tbk which uses a descriptive qualitative method where the data collection comes from the company's annual report distributed by the Indonesia Stock Exchange (IDX). The environmental cost variable has no effect on the profit level, the environmental performance variable has no effect on the profit level. This study aims to improve Green Accounting in the application of company profitability.
ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA USAHA BATU BATA MERAH MELATI DESA SEMPULANG KECAMATAN TANAH GROGOT KABUPATEN PASER
Authors: Nuriyah Nuriyah  , Harmayanto Harmayanto  , Sri Wahyuni
Published: August 2024

Penelitian ini dlakukan pada Usaha Batu Bata Merah Melati di Desa Sempulang Kecamatan Tanah Grogot Kabupaten Paser dengan tujuan untuk mengetahui jumlah penjualan dalam satuan dan penjualan dalam rupiah yang harus diperoleh agar tercapai titik impas (break even point), menentukan besar maksimum penurunan penjualan (margin of safety) serta penggunaan analisis titik impas (break even point) dalam merencanakan laba.Penelitian ini menggunakan metode deskriptif dengan pendekatan kasus. variabel penelitian ini meliputi biaya-biaya yang ada dalam perusahaan, harga jual, volume penjualan, dan besarnya tingkat laba yang direncanakan perusahaan.Data yang digunakan berupa laporan laba rugi Usaha Batu Bata Merah Melati tahun 2023, langkah pertama dalam analisis data adalah mengumpulkan unsur-unsur biaya, kemudian dikelompokkan menjadi biaya tetap dan biaya variabel, serta besar maksimum jumlah penurunan volume penjualan (margin of safety), dan proyeksi laba untuk tahun 2023. Dari analisis data diketahui besar break even point pada tahun 2023 yaitu sebesar Rp 72.191.904 dengan penjualan satuan sebanyak 84.932 unit batu bata merah. untuk perhitungan jumlah maksimum penurunan volume penjualan (margin of safety) dalam rupiah sebesar Rp 437.580.000 dengan penjualan satuan sebanyak 514.800 unit batu bata atau sebesar 85,8% dari jumlah penjualan yang dianggarkan. Pada tahun 2023 Pemilik Usaha Batu Bata Merah Melati merencanakan adanya kenaikan laba sebesar 10% dari laba tahun 2023 yaitu sebesar Rp 264.643.250 sehingga menjadi laba yang di rencanakan sebesar Rp. 291.107.575. Untuk mencapai target tersebut dapat dilakukan dengan meningkatkan jumlah produksi batu bata dari tahun sebelumnya yaitu 600.000 unit batu bata menjadi 691.757 unit batu bata.
Analisis Laporan Realisasi Anggaran Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Magelang Tahun 2019-2021
Authors: Ruqidul Hajah Alhabsi  , Nuwun Priyono  , Risma Wira Bharata
Published: August 2024

This research was conducted to analyze the financial performance of the Magelang Regency Government in 2019-2021. This study uses financial ratio analysis, namely the effectiveness ratio and efficiency ratio. The research method used is descriptive qualitative using Magelang Regency Budget Realization Report (LRA) data for 2019-2021. From this research, it was faound that in 2019 the effectiveness rate was 94.52%, the efficiency rate was 89.98%, then in 2020 it had an effectiveness ratio of 124.21% and an efficiency ratio of 89.61% and in 2021 it had an effectiveness ratio of 103.71% and an efficiency ratio of 87.89%. Based on the results of the research that has been done, the Regional Government of Magelang Regency is expected to be able to carry out an evaluation by looking at the ratio of effectiveness and efficiency for the coming year.
STUDI LITERATUR : AUDIT INVESTIGASI
Authors: Widya Novita Sari  , Dita Fitriani  , Indri Widya Wulandari  , Reza Mutiara Nur Fitriandinni  , Tri Ratnawati
Published: August 2024

Banyak insiden yang sering terjadi dalam dunia bisnis terkait masalah keuangan, dimana beberapa di antaranya termasuk skandal korupsi, kolusi, dan nepotisme (KKN), manipulasi laporan keuangan, dan tindakan pencucian uang. Tujuan dari penelitian ini adalah untuk mengetahui peran audit investigasi dalam mengahadapi permasalahan yang melanggar hukum melalui kajian literatur. Penelitian ini menggunakan pendekatan kualitatif, dengan pengumpulan sampel dilakukan melalui 4 tahapan yaitu pengamatan dan analisis informasi terkait penelitian, mengumpulkan literatur relevan seperti jurnal ilmiah, mengidentifikasi variabel yang relevan dengan topik penelitian, serta membangun kerangka dari penelitian sebelumnya dan teori yang relevan. Hasil dari penelitian ini adalah audit investigasi memiliki peran penting dalam membantu mengungkap pelanggaran hukum, kecurangan, atau tindakan tidak etis yang dapat merugikan hilangnya kepercayaan mitra bisnis maupun masyarakat.
THE ROLE OF FINANCIAL LITERACY AND INTELLIGENCE ON THE FINANCIAL RESILIENCE OF LAID-OFF WORKERS (FUN WORLD EMPLOYEES) DUE TO COVID-19
Authors: James Christian  , Mohammad Ramadhan Priatmojo  , Arys Arya
Published: August 2024

Literasi keuangan adalah kombinasi dari kesadaran, pengetahuan, keterampilan, sikap dan perilaku yang dibutuhkan seseorang untuk membuat keputusan keuangan yang terinformasi dan pada akhirnya mencapai kesejahteraan keuangan pribadi mereka. Tujuan utama dari penelitian ini adalah untuk menganalisis pengaruh literasi dan kecerdasan finansial terhadap ketahanan finansial pekerja yang di-PHK. Metode penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah perusahaan Fun World di Surabaya. Hasil pengumpulan data melalui wawancara. Berdasarkan hal tersebut diperoleh salah satu karyawan mengatakan prinsip awal siap menuntut PHK karena dunia hiburan akan ditutup tanpa batas waktu
Studi Literatur: Audit Deteksi Pengendalian Internal Pada Sistem Informasi Akuntansi Penjualan Tunai dan Retur Penjualan
Authors: Alifia Mutiara Rachmawati  , Tarenza Noviandari  , Michael Revelin Ervan Septian  , Tri Ratnawati
Published: August 2024

Audit is a series of processes carried out by the auditor to obtain accurate evidence regarding the economic activity of a company. This article aims to determine the detection of internal controls on cash sales accounting information systems and sales returns. This article is a qualitative descriptive study of the literature. The results of this article are the accounting information system for cash sales and sales returns that have been carried out, there is a need for improvement, especially related to the company's internal control..
Pengaruh Pengalaman Auditor, Keahlian Auditor, Etika Auditor, Dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor
Authors: Rachmat Arif  , Novita Sari
Published: August 2024

This study aims to obtain empirical evidence regarding the influence of auditor experience, auditor expertise, auditor ethics, and time budget pressures on audit performance. In this study, there are 5 variables, namely auditor performance as a dependent variable while auditor experience, auditor expertise, auditor ethics, and time budget pressure as independent variables. The subject of this study was an auditor who worked at a public accounting firm in the West Jakarta Region. The number of samples in this study was 6 Public Accounting Firms and 70 respondents. Data collection was carried out by distributing questionnaires using a 5-point likert scale. This study in analyzing the data using multiple linear regression with the help of the Statistical Product for Service Solution (SPSS) program version 26. The results showed that auditor experience and auditor ethics did not have a significant effect on auditor performance, while auditor expertise and time budget pressures had a significant effect on auditor performance.
Akuntabilitas Pemerintahan Desa Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Desa Berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi Kasus di Desa Nambangan, Kecamatan Grabag, Kabupaten Purworejo)
Authors: Anggraretha Mishwa Damayanti  , Ketut Bayagkara
Published: August 2024

The village is the smallest institution in the government system of the Unitary State of the Republic of Indonesia. The people, especially the system of people's government, plays an important role in development, because people's government can be a determining factor for the success or failure of the central government in strengthening and prospering its people. The purpose of this study was to analyze the process of planning, using, administering, and reporting the Budget and Income and Expenditures (APBDes) in Nambangan Village, Grabag District, Purworejo Regency. The research method used is qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The results of the research show that the planning, use, administration, and reporting processes are in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 (PERMENDAGRI Number 20 of 2018) concerning APBDes Management. Suggestions that can be given are that the Nambangan Village Government should continue to improve access to information regarding the realization of APBDes fund allocations by making improvements and updating the content of the Nambangan Village website. This is important because it is unfortunate that the web page is currently not up to date in presenting relevant information.
Kepuasan Konsumen Waroeng Steak Jatiwaringin yang dipengaruhi Persepsi Harga, Promosi, dan Lokasi
Authors: Kezia Naftali Gerungan  , Aris Budiono
Published: August 2024

This journal has been reviewed to conduct research in order to be able to analyze the influence of independent variables, that is Price Perception (X1), Promotion (X2), and Location (X3) which are related to the dependent variable, that is Customer Satisfaction (Y). Through the quantitative method used with multiple linear regression using the SPSS application. In this research, 100 respondents were obtained using the Likert scale method, to be able to understand the simultaneous and partial effects. It can be seen from the results that the three independent variables can influence the dependent variable simultaneously, and partially all independent variables can affect the dependent variable both price perception on consumer satisfaction, promotion on customer satisfaction, and location on customer satisfaction.
Analisis Efektivitas Pengelolaan Dana Desa Terhadap Pembangunan Infrastruktrur Desa Gapluk
Authors: Triana Belucci  , Lis Setyowati  , Waloyo Waloyo
Published: August 2024

This research aims to determine the effectiveness of village fund management in Gapluk Village infrastructure development. The research method used is a qualitative method. Data collection techniques used are documentation techniques, interviews and observation. The data analysis technique used is a qualitative descriptive analysis technique. The results of this study are that all processes of managing village funds in the development of village funds in Gapluk Village starting from the planning, management to monitoring stages have been running effectively because the implementation is in accordance with applicable regulations and involves the local community in every stage of village fund management.
Rancang Bangun Aplikasi Adminitrasi Pernikahan Pada Kantor Urusan Agama Kecamatan Sungai Rotan Berbasis Web
Authors: Resti Dewi Yanti  , Muchlis Muchlis  , Hepny Samosir
Published: August 2024

In the current digital era, the use of information technology has become an important need in various fields, including in wedding administration. The web-based wedding administration application at the Sungai Rotan District Religious Affairs Office is a web-based application design aimed at optimizing and simplifying the marriage administration process at the Religious Affairs Office in the Sungai Rotan District area. Weddings are an important moment in people's lives, and to ensure a smooth administrative process, this application aims to provide modern and efficient technological solutions. Thus, it is hoped that this application can provide better services to prospective brides and grooms and increase public satisfaction in arranging their weddings through the Office of Religious Affairs.
Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah (Studi Kasus Pada PT Perkebunan Nusantara VII Lampung Tengah)
Authors: Tri Herlinda  , Natasya Adelia putri  , Nasrul Kahfi
Published: August 2024

The purpose of this study is to evaluate how a company identifies, recognizes, measures, presents, and discloses in its financial statements the environmental accounting aspects related to waste treatment costs. This research uses a descriptive approach and document analysis to explore the role of environmental accounting on waste management through the collection and evaluation of related documents. The researcher's findings are the application of accounting to the environment of PT Perkebunan Nusantara VII Bekri Lampung Central Unit records the transaction as an expense if it is used for the company's operational activities.  Environmental Accounting Applied to Waste Management at PT Perkebunan Nusantara VII Bekri Central Lampung Unit using the checklist method and has 100% means it meets the standards.
Penerapan Akuntansi Lingkungan Dalam Hal Pengelolaan Limbah Produksi Pada Perusahaan Pengalengan Ikan Tuna PT. Aneka Tuna Indonesia
Authors: Roni Setiawan  , Raihan Aditya Perkasa  , Zacky Maulana
Published: August 2024

The purpose of this study is to investigate how the application of environmental accounting in terms of to manage production waste in fish canning companies PT. Aneka Tuna Indonesia. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Aneka Tuna Indonesia has identified, recognized, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs, namely direct material costs, direct wage costs, and overhead costs.