bluuebunny/crossref_metadata_2025 huggingface dataset:
Komponen Penyebab Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle Theory
Authors: Oktaviani Dita Aulia
Published: December 2023

Laporan keuangan seharusnya disusun dengan tepat dan akurat, akan tetapi kebanyakan perusahaan selalu ingin menyajikan laporan keuangannya dalam kondisi baik, hingga para manajemen akan melakukan fraud untuk bisa menghasilkan laba yang tinggi dengan cara memanipulasi laporan keuangan. Tentu dalam kejadian tersebut ada beberapa faktor yang melatarbelakangi adanya tindakan fraud tersebut. Dengan demikian, penelitian ini bertujuan untuk mengetahui apa saja faktor penyebab terjadinya kecurangan laporan keuangan dalam perspektif triangle fraud theory. Penelitian ini menggunakan pendekatan Literature review. Hasil dari penelitian ini diketahui bahwa ada tiga penyebab orang melakukan kecurangan laporan keuangan diantaranya tekanan (pressure), peluang (opportunity), dan rasionalisasi (rationalization). Akan tetapi, dalam mendeteksi kecurangan laporan keuangan tidak bisa dilakukan jika hanya menggunakan prosedur audit biasa, hingga perlu adanya variabel proksi untuk bisa mendeteksi kecurangan laporan keuangan. Oleh sebab itu, SAS No. 99 membuat proksi untuk membantu mendeteksi ketiga faktor tersebut. Variabel proksi tersebut terdiri dari financial stability, personal financial need, external pressure, serta financial targets sebagai variabel proksi untuk faktor pressure. Lalu pada variabel opportunity (kesempatan) terdapat tiga variabel proksi, diantaranya nature of industry, ineffective monitoring, serta organizational structure. Sementara itu pada faktor rationalization (rasionalisasi) terdapat tiga variabel, diantaranya change in auditor, audit report, dan total accrual.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTANBILITAS PUBLIK (SAK ETAP) DALAM PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI SIMPAN PINJAM ULIMA JAYA BANDAR LAMPUNG
Authors: 665509 Yuli
Published: December 2023

Penelitian ini bertujuan untuk mengetahui penerapan SAK ETAP dalam laporan keuangan yang disajikan oleh Koperasi Simpan Pinjam Ulima Jaya Bandar Lampung, sebagai suatu entitas yang membutuhkan informasi keuangan, koperasi simpan pinjam ulima jaya harus membuat laporan keuangan supaya dapat memberikan informasi yang tersusun dan lebih sistematis kepada para anggotanya. Jenis penelitian ini menggunakan analisis deskriptif dengan pendekatan kualitatif. Pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara dan dokumentasi. Hasil dari penelitian ini menunjukan bahwa koperasi simpan pinjam ulima jaya hanya menyajikan nerca dan laporan rugi laba dan belum merepakan SAK ETAP dalam laporan keuangannya.
Increasing Self-Determination for Students with Disabilities Using the Ask.Explore.Connect Discussion Tool
Authors: Dawson Shirley , Allen Melanie , Chapman Heather
Published: December 2023

Self-determination and self-advocacy are critical skills for students with disabilities (SWD). Around the world, practitioners and educators express concerns that students transitioning from school to post-high school settings often lack the awareness to discuss their strengths, preferences, and needs. To improve self-determination, a one-year randomized controlled trial design was utilized with high school students with high incidence disabilities (n = 198). These students matched on key variables before being randomly assigned to their respective groups. Both treatment and control groups received regular tiered transition services, activities, and support while the control group also received the Ask.Explore.Connect self-determination instruction and intervention. Results demonstrate that discussions are an effective practice to increase student self-determination. Treatment students had greater increases in self-determination than the control group across all disability categories and service levels. Benefits of the tool and intervention allowed for increased self-advocacy, self-determination, choice-making and social skills, field testing of evidence-based best practices, and use of authentic settings.
Pre-Service Students’ Self-efficacy as Future Mathematics Teachers in a Second Language Classroom
Authors: Opheim Linda Gurvin , Knutsen Kristoffer Heggelund , Brodahl Cornelia
Published: December 2023

This study contributes to the field of research on teacher self-efficacy by investigating a group of multilingual pre-service teachers’ perceptions of self-efficacy in Norwegian mathematics classrooms. In recent years, several quantitative studies exploring teacher self-efficacy have been conducted, but according to Xenofontos and Andrews (2020) there are few qualitative studies addressing conceptualizations of self-efficacy across various contexts. Furthermore, the cultural and language dimensions related to self-efficacy are usually not addressed. Pertaining to this group of multilingual pre-service teachers, all enrolled in the multilingual teacher preparation program at the University of Agder, we found that it was not sufficient for them to focus solely on acquiring mathematical knowledge or developing their mathematics teaching skills. They also needed to navigate a different classroom culture and a language that is not their first language. As a result, this study contributes crucial insights to complement the theory of teacher self-efficacy.
The Legal Protection for Workers Who Exceed the Overtime Limit Based on the Labor Law
Authors: Pohan Masitah
Published: December 2023

This research is based on legal problems against workers who work overtime, which is not in accordance with labor laws and regulations. The problems raised in this study are how legal protection for workers who work over the overtime limit based on labor law and obstacles in the implementation of legal protection for workers who exceed the overtime limit based on labor law. The purpose of this study is to determine the legal protection of workers who work overtime based on labor law and obstacles in the implementation of legal protection for workers who exceed overtime working time limits. This research uses descriptive analytical research methods, the approach used is normative juridical. The approach method used in this research is the statute approach. The implementation of legal protection for workers who exceed the working time limit has not been fully implemented based on Article78 letter b, namely overtime working time which can only be done at a maximum of 3 hours in 1 day and 14 hours in 1 week. The inhibiting factors are the lack of maximum worker performance in carrying out a job and the lack of labor owned by the company.
The Responsibility of Social Security Organizing Agency (BPJS) When Participants are Rejected by Hospital in the Perspective of Civil Agreement Law
Authors: Trisnadi Setyo
Published: December 2023

BPJS participants often experience discrimination by hospitals, hospital services for general patients and BPJS participants are very different. The purpose of this research is to analyze Position of Health Insurance Agreement and to analyze Liability of the Social Security Agency in the Case of Rejection of BPJS Participants by Hospitals in the Perspective of Civil Agreement Law. The method used in this study was normative method. Normative legal research in its development is research that uses the study of legal behavior concluded in legislation. BPJS neglect of its participants when there is a rejection by its partner hospitals is an act of default for BPJS participants. So it is clear that the neglect of BPJS towards its participants in the issue of rejection of BPJS participants by BPJS partner hospitals is clearly an action that violates the obligations, duties, and responsibilities of BPJS towards BPJS participants, this is not in accordance with what is promised in the health social security agreement made by BPJS with its participants.
The Legal Protection of Copyrighted Musical Works Used for Commercial Purposes
Authors: Erniyanti Erniyanti
Published: December 2023

The purpose of writing this journal is to know the legal arrangement of copyright protection of musical works used for commercial purposes, and know the legal protection of copyrighted musical works used for commercial purposes. The author is interested in further research where the research aims to analyze Legal Arrangements for Copyright Protection of Musical Works Used for Commercial Purposes and Legal Protection of Copyrighted Musical Works Used for Commercial Purposes. The method used is a nomative approach through literature study, and empirical approach through field research by conducting a series of interviews with respondents and informants to obtain field data. The results showed that, the legal regulation of copyright protection of musical works used for commercial purposes can be analyzed within the framework of John Austin's positive law theory as an order given by the sovereign ruler to protect the copyright of the owner of the musical work. Compliance with these rules is essential as copyright infringement can have serious legal consequences as stipulated in Act No. 28 of 2014 on Copyright and Government Regulation No. 56 of 2021 on the Management of Royalties for Copyright of Songs and/or Music.
The Legal Protection of Personal Data in Islamic Perspective
Authors: Suwondo Denny
Published: December 2023

The protection of personal data is a public right that must be protected, even in Islam through the words of the Prophet Muhammad SAW, advocating peace by promoting attitudes of mutual respect, respect and love for fellow human beings. This attitude must be practiced among other religious communities, not only among Muslims. The research purposes to discuss specifically the regulation of personal data protection in Indonesia and personal data protection from an Islamic perspective. The type of research used in this research is normative juridical or library legal research or doctrinal legal research, namely legal research by examining library materials and secondary materials. In the view of the Islamic perspective regarding the protection of personal data is monitored as an endeavor to maintain the benefit of individuals and society in the use of information technology and can be considered as an implementation of the principle of benefit in Islam.
THE RESTITUTION OF STATE FINANCIAL LOSSES IN LAW ENFORCEMENT AGAINST CORRUPTION CRIME
Authors: Rahmayanti Rahmayanti
Published: December 2023

Corruption is an extraordinary crime whose eradication must be carried out in an extraordinary way according to the procedure for returning and recovering State losses due to corruption. The objectives of this research are: To analyze the return of state losses in the process of law enforcement of corruption crimes, to analyze the recovery of state financial losses resulting from corruption crimes. The method of approach used in this research is normative juridical. Law enforcement in Indonesia, the return of state financial losses must be carried out, and in handling cases of corruption cases with the return of state financial losses, a statement of state losses from the Supreme Audit Agency is required, and there must also be a clear and accurate report so that it can be fulfilled that the state has suffered losses as a result of corruption cases. Law enforcers in recovering state losses due to corruption by maximizing the return of state losses by confiscating and tracing the assets of the defendant or convict, making the convict pay restitution, seeking public support for the eradication of corruption, equipping facilities and infrastructure for the eradication of corruption, regulating the authority of corruption eradication commission prosecutors and public prosecutors who are appointed and dismissed by the corruption eradication commission must be regulated strictly / based on the applicable law.
THE COMPARATIVE LAW OF FRANCHISE AGREEMENTS IN REALIZING PROTECTION BETWEEN PARTIES
Authors: Noor Tajuddin
Published: December 2023

Franchising as a business concept regarding the granting of the use of intellectual property rights and operational activity systems by franchisors to franchisees is a legal relationship between franchisors and franchisees regulated in a franchise agreement. The purpose of this research is to analyze the Regulations regarding franchising in Indonesia and Regulations regarding franchising in other countries to compare arrangements between Indonesia and other countries. This legal research uses normative juridical research methods. The approach used is a comparative approach that involves researcher activities that begin with identifying the effect of one variable on another. franchise is a relationship based on a contract between the franchisor and the franchisee. Franchisees operate using trade names, formats, or procedures owned and controlled by the franchisor. Legal regulations in other countries often provide global trademark protection, allowing trademark owners to protect their trademarks in several countries. In Indonesian legislation, the legal protection of franchises is limited to the territory of the Republic of Indonesia.
Investigation of the influence of contact metallization geometry on the processes of rapid switching in structures with a base layer of cadmium telluride
Authors: Kirichenko M.V. , Drozdov A.M. , Zaitsev R.V. , Nikitin V.О. , Khrypunov G.S. , Minakova К.О. , Shkoda D.S.
Published: December 2023

Ensuring the electromagnetic stability of modern electronic equipment, ie the ability to maintain operating parameters during and after the action of pulsed electromagnetic radiation of various origins is an important issue of electronic engineering and physics. The reason for the unstable operation of electronics under the influence of EM pulses is that overvoltage pulses occur in the circuits, which lead to the destruction of electronic devices based on semiconductor materials usually due to thermal breakdown of the p-n junction or overheating of base layers of semiconductor materials. Nowadays, the effects of resistive switching are known, which are actively used in modern electronics, and can be used to create elements to protect electronic equipment from electromagnetic pulses with a rapid increase in the front. The effect of resistive switching in cadmium telluride was found both in thick (over 100 μm) monocrystalline layers and observed in thin polycrystalline films. This work is aimed at studying the dependences of switching processes between states with low and high conductivity in CdTe films depend on various factors, such as film thickness, its initial structure, switching pulse power, contact metallization properties. A series of CdTe-based thin-film structures that differed in the geometric parameters of molybdenum contact metallization were fabricated by vacuum methods. To study the possible influence of contact metallization geometry on the processes of rapid switching in the structures Mo - cadmium telluride - Mo, the method of measuring and further analytical processing of their amplitude-time characteristics was used using a specially developed generator based on a charge line capable of generating three growth front not more than 2 ns. It was found that for experimental samples with a metallization diameter of 0.5 mm and 6 mm, similar parameters were observed - switching time at the level of 1-2 ns, identical values ​​of the cut-off voltage and the nature of its dependence on the pulse amplitude. It is determined that the geometry of contact metallization does not affect the switching parameters in the structures Mo - cadmium telluride - Mo, so in the development of protection elements against electromagnetic pulses based on them can use existing industrial technology for forming metal layers.
Formation of grain structure and its change during the superplastic deformation of samples of alloys Al-4,1 wt.% Cu-0,5 wt.% Zr, 1450 and 1460, doped with zirconium and scandium
Authors: Poyda V.P. , Poyda A.V.
Published: December 2023

The article presents the results of research aimed at establishing the mechanisms of formation of ultrafine-grained structure
in samples of Supral Al-4.1 wt.% Cu-0.5 wt.% Zr, 1450 and 1460 alloys, containing dispersed particles of zirconium and scandium
aluminides which are effective stabilizers of the microstructure as well as at establishing the peculiarities of its change during
superplastic deformation. It is established that static recrystallization plays an important role in the formation of ultrafine-grained grain
structure with an average grain size d =5 μm in samples of the alloy Al-4.1 wt.% Cu-0.5 wt.% Zr. It takes place during their heating
in air to the test temperature T = 773 K. Finally, the formation of the grain structure in the samples is completed in the initial stages of
their superplastic flow due to the passage of continuous dynamic recrystallization.
It was found that the grain structure in the working parts of the samples of the alloy Al-4.1 wt.% Cu-0.5 wt.% Zr, superplastically
deformed to fracture by hundreds of percent, is ultrafine-grained ( d ≈10 μm) and equiaxed. It is established that recrystallization
annealing of 1450 alloy samples does not lead to the formation of a homogeneous fine-grained structure in them. It is shown that an
almost homogeneous microstructure with an average grain size d =3÷6 μm is created directly during their superplastic deformation at
temperatures of 753, 763, 773, 778K and flow stresses σ = 2,0 ¸ 8,0 MPа to degrees of relative deformation εrel, amounting to 20-50%,
due to the implementation of continuous dynamic recrystallization. During the subsequent stages of the superplastic flow, the average
grain size increases in the working part of the samples of alloy 1450. It is shown that in the samples of alloy 1450, which were deformed
to failure under the optimal conditions, the grains retain an equiaxed shape, and their average size is 10 – 15 μm. It is established that
the ultrafine-grained grain structure in the working parts of samples of alloy 1460 with an average grain size d =5 μm increases
during their superplastic deformation, which is carried out at temperatures in the range T = 753÷853 K and at flow voltages σ equal
to 3.0÷6.0 MPa. It is shown that in samples of alloy 1460, which were deformed to failure by 1000% at Т = 823 К and s = 3,5 MPa,
average grain size d ≈15 μm.
Composition and structure of calcium-phosphate coatings on Ti3AlC2 produced by sol-gel synthesis
Authors: Sokol K.I , Vovk R.V. , Rokhmistrov D.V. , Boyko Yu.I. , Gevorkyan E.S. , Sherban D.I. , Petrushenko S.I.
Published: December 2023

Calcium phosphate materials have been widely used in medical practice for decades. Due to their bioactivity and integration with human hard tissues. They have been produced in the form of dense and porous ceramics, powders and needle-like crystals (whiskers). Despite the high mechanical properties (hardness, compressive strength), calcium phosphate ceramics are mainly used in medicine mainly as the fillers for bone defects formed due to injuries or diseases because they have high fragility and low crack resistance. These circumstances do not allow using them in the sites that have high mechanical loads (e.g. hip surgery). To solve these problems metal implants are used. Among them, Ti-based alloys are the most widely used due to its high mechanical properties, biocompatibility and high corrosion resistance. Recently, the data on the use of MAX phases as medical materials to create the composites based on Ti3SiC2 have appeared in the literature.

Calcium phosphate coatings were obtained on Ti3AlC2 substrate by the sol-gel method. The effect of temperature, holding time, chemical compositions of reactants on the phase composition and structure of the samples are discussed. XRD measurements have revealed that the initial coatings consists of nanoparticles sized 10-50 nm. Light and scanning electron microscopy (SEM) were applied to study the morphology of the coatings. It have been shown that the coatings had thickness in an interval 40-100 mm and had the homogenous structure. It has been established by X-ray phase identification that the coating after heating at 1000oC during 1 hour contained b-tricalcium phosphate (b-TCP). It was found, that the thickness and phase composition of coatings depend on the time of coating in calcium phosphate solution. The optimal conditions for the formation of coatings are established.
Study of mechanisms of crack formation on tungsten composites using the three-point method
Authors: Lebedieva M.V. , Terentyev D. , Linkova A. , Lebediev S.V.
Published: December 2023

The aim of this study was evaluated the ductile-to-brittle transition temperature (DBTT) and microstructure of miniaturized
tungsten composites by three point bending method. Tungsten and tungsten composites are the best technical materials candidates for
the manufacture of a diverter in the future fusion reactor ITER (International Thermonuclear Experimental Reactor). Because tungsten
has the highest melting point off all metals, it is candidate for plasma-facing materials. The ITER plasma temperatures to between 150
and 300 million °C, so it is important to study the effect of temperature on materials.
The effect of temperature on the mechanical properties of tungsten composites was studied by performing a number of three point
bending tests at different temperatures (100-600 С). Three different types of materials were assessed: first one – IGP commercial pure
tungsten (W > 99,97%), grades produced according to International Thermonuclear Experimental Reactor specifications in Europe
and China and two laboratory types W - 0.5%ZnC, W - 2%Y2O3. The resulting DBTT ranges depending on the type of material,
grain orientation affects and rolled. The IGP and W - 0.5%ZnC were rolled and tested in two different orientations of grains (L and
T): WZC_L, WZC_T, IGP_L, IGP_T. It is shown that the temperature transition from brittle to plastic fracture occurs sharply for
composites WZC_L (120-180 ° C) and IGP_L (160-180 ° C), slower for WZC_T (260-380 ° C) and (350-500 °C). The yield stress
decrease linearly with temperature. The materials tested in the L- orientation of the grains have a higher elasticity and better strength
characteristics. There are two types of fracture researched in work. After the crack has initiated in a metal it grows through the grains,
which is called transgranular fracture (WZC_L, WZC_T, IGP_L, IGP_T), or along the grain boundaries, known as intergranular
fracture (W-YO), or by a combination of transgranular and intergranular fracture (WZC_L, WZC_T, IGP_T).
Processes of charge, mass and heat transfer in FeNi composite
Authors: Pashchenko L.O. , Bogdanov V.V. , Vovk R.V. , Dukarov S.V. , Kyslytsia M.V. , Petrushenko S.I. , Sukhov V.M. , Hadzhai G.Ya , Gulatis I.L. , Gevorkyan E.S. , Vovk S.R. , Feher A. , Du Junyi , Latosińska J.N.
Published: December 2023

The paper presents a study of the processes of mutual diffusion in the binary system Fe - Ni (obtained by the electrocondensation of nickel and iron powders) by the method of X-ray energy dispersive spectroscopy, as well as the processes of thermal and electrical conductivity in the temperature range of 5-300 K. Well-separated regions of almost pure iron and nickel were revealed . The nickel content, estimated by the concentration dependence of the mutual diffusion coefficient, which determines the kinetics of the process of homogenization of the electroconsolidated sample of the Fe - Ni composite, was ~ 70 at. %. The value of the mutual diffusion coefficient of the electroconsolidated Fe - Ni composite is significantly higher than that of an alloy of a similar composition, which is probably the result of the influence of SPS technology (pressure and current in one direction during consolidation), as well as a significant contribution of grain boundary diffusion mass transfer in the composite. It was established that the electrical and thermal conductivity of the electroconsolidated sample is significantly higher than that of samples of the same composition obtained by melting. It was found that the temperature dependence of the electrical resistance of the electroconsolidated sample in the studied interval of 5-300 K is due to the scattering of electrons on defects and on phonons, and the scattering of electrons on phonons can be approximated with high accuracy by the Bloch-Gruneisen-Wilson ratio. The paper shows that the experimental data on the temperature dependence of the effective electrical resistance and thermal conductivity in the range 4.2-300 K of the electroconsolidated Fe0.50Ni0.50 composite are within the Hashin-Shtrikman limits for the conductivities of a three-phase system. The components of the system are pure Fe and Ni, and the intergranular medium in the form of an alloy with an average composition close to Fe0.50Ni0.50 is considered as the third phase.
From the depths of memories
Authors: Lazareva M.B.
Published: December 2023

In order to prepare for the celebration of the 110th anniversary of the birth of Volodymyr Hnatovych Hotkevich, an outstanding physicist, doctor of physical and mathematical sciences, professor, corresponding member of the Academy of Sciences of Ukraine, rector of Kharkiv State University (1966-1975), which will take place on April 11, 2023, the management of the editorial office Board of the Bulletin of Kharkiv National University named after V.N. Karazin, series "Physics" turned to Maryna Borysivna Lazareva, candidate of physics and mathematics, senior researcher of the National Research Center "Kharkiv Institute of Physics and Technology" of the National Academy of Sciences of Ukraine with a request to share her memories of Volodymyr Hnatovych Hotkevich, whom she knew well personally. Maryna Borysivna responded to our request and prepared the article "From the depths of memories", the text of which is given below.
Concentration anomalies of galvanomagnetic properties of (Bi1-хSbх)2Te3 solid solutions based on Sb2Te3 in the (Bi1-хSbх)2Te3 system
Authors: Martynova K.V. , Rohachova O.I.
Published: December 2023

Today, solid solutions based on antimony and bismuth tellurides are among the most widely used materials for the p-legs of thermoelectric converters used at room temperature and below. This paper presents the results of a study of galvanomagnetic properties (electrical conductivity σ, Hall coefficient RH, Hall mobility of charge carriers μH) of thermoelectric solid solutions (Bi1-хSbх)2Te3 in the range of compositions close to pure antimony telluride (x = 1 – 0.96) at temperatures T = 80 K and T = 300 K.

The study was carried out on cast polycrystalline samples obtained by the method of crystallization from the melt followed by long-term annealing in vacuum at a temperature of T = 650 K. Galvanomagnetic properties were measured by the standard dc-method, the experimental cell was cooled with liquid nitrogen. The measurement error of RH and σ did not exceed ± 5%.

It is shown that the introduction of the first portions of Bi2Te3 leads to a sharp decrease in σ, which is associated with a high degree of disorder of the crystal lattice. In the range of compositions x = 0.99 – 0.9825, the concentration dependences of σ(x) and μH(x) revealed anomalous growth of σ and μH. The presence of concentration anomalies is associated with the transition from dilute to concentrated solid solutions. An assumption is made about the percolation nature of the phase transition. Within the framework of the problem of spheres of percolation theory, within the framework of the task of spheres of the theory of percolation the radius of the deformation sphere of an impurity atom (Bi) is estimated. The obtained value is consistent with the short-range potential of the impurity. It is shown that the position of the anomalies in the σ(x) and μH(x) dependences does not change with the decrease in temperature down to 80K.

Thus, the observation of concentration anomalies of the properties for the solid solution (Bi1-xSbx)2Te3 is another confirmation of the hypothesis about the universal nature of the behavior of solid solutions at a low impurity concentration. The detected anomalies must be taken into account when developing methods for increasing the thermoelectric performance of materials by creating solid solutions and doping.
The performance of Indian States and Union Territories on Global Nutrition Targets: A rank-based analysis using a composite nutrition index
Authors: Dutta Reema , Kumar Vishal , Vora Kranti Suresh , Dash Antaryami
Published: December 2023

Background

The increased global discourse on nutrition challenges has underscored the imperative to comprehend and monitor diverse manifestations of malnutrition. The comprehensive monitoring of various forms of malnutrition, including undernutrition, overnutrition, and micronutrient deficiencies, plays a pivotal role in assessing the progress towards the Global Nutrition Targets (GNTs) established by the World Health Assembly (WHA), as well as nutrition-related SDGs (SDGs). To this end, a Composite Index (CI) of six nutrition indicators centred on GNTs has been formulated to gauge and appraise progress across India’s various States and Union Territories (UTs).

Methods

To calculate the CI, the authors apply a methodology developed by Webb et al. (2015). Disparities in performance between Indian States and UTs are highlighted. The analysis uses data from two surveys: the National Family Health Survey (NFHS) of 2015-16 and the NFHS of 2019-21. The main analytical tool is a rank-order analysis of the CI scores among states and union territories, with higher scores representing greater progress in achieving the targets for the six indicators.

Results

Based on data from both NFHS-4 and NFHS-5, India’s overall estimated CI-WHA score stood at 2.80 and 2.86, respectively. Notably, the CI-WHA exhibited considerable inter-State/UT variation, ranging from 2.16 in Dadra and Nagar Haveli and Daman and Diu to 5.07 in Manipur, as per NFHS-4, and from 2.14 in Gujarat to 5.25 in Manipur, as per NFHS-5. Among the 34 States/UTs for which complete data sets for all six WHA targets were available from NFHS-4, the top five performers according to the developed CI-WHA targets were Manipur (5.07), Mizoram (4.87), Nagaland (4.12), Kerala (4.00), and Telangana (3.80). In contrast, the bottom five States/UTs based on NFHS-4 data were Dadra and Nagar Haveli and Daman and Diu (2.16), Uttar Pradesh (2.31), Meghalaya (2.40), Haryana (2.40) and Madhya Pradesh (2.43). However, based on NFHS-5 data, the top five States/UTs were Manipur (5.25), Mizoram (4.29), Puducherry (UT) (4.15), Goa (3.89), and Kerala (3.87), while the bottom five were Gujarat (2.14), Tripura (2.16), West Bengal (2.20), Bihar (2.31), and Assam (2.46).

Conclusions

Applying the CI to monitor States/UTs’ progress in reaching WHA targets. Furthermore, it offers a means to track the progress made on nutrition-related SDGs at the sub-national level. This can help identify States/UTs whose nutrition policies and programs require targeted enhancements to comprehensively improve India’s performance concerning GNTs. It aims to empower policymakers with the information required to make informed decisions and implement effective measures to enhance overall nutrition outcomes, especially in under-performing States/UTs.
A small-scale test of whether alkalizing diets can reduce the risk of disease as predicted by the Warburg Hypothesis
Authors: Bahrami Hassan , Tafrihi Majid , Greiner Ted
Published: December 2023

Diet and so-called dietary acid load have a significant effect on what have traditionally been called acid-base disorders and various disease states, including cancer. However, the effect has been poorly investigated, and standards of care in medical treatments for cancer patients generally do not consider monitoring acid-base disorders and resolving them using dietary interventions.This paper begins by explaining the Warburg Hypothesis, focusing on dietary interventions thought to help maintain acid-base balance and reduce inflammation at the cellular level, as reflected in certain venous blood parameters. By integrating traditional and modern nutritional sciences for preventing and managing cancer, potential dietary interventions are identified that may help maintain nutritional status.In addition, data on the efficacy of these nutritional interventions are presented, where the effect of following an alkalizing diet for 1-3 months is measured through venous blood gas parameters. Of 30 volunteers, 10 followed the prescribed diet for an entire month and their venous blood gas parameters before and after the diet were compared.There appeared to be a significant impact of the diet on these parameters. Thus, we speculate that the prescribed alkalizing diet may be an effective practice to eliminate acid-base disorders and reduce its impact on cancer and other diseases. Further research should examine on a larger sample over a longer period of time, using additional parameters, whether such a diet could have an impact on the incidence or development of the cellular acid-base balance, levels of inflammation, and eventually various diseases, including cancer.
The Association between Stress Factors and Number of Meals consumed per day in a sample of Pakistani Students
Authors: Ishaq Hajra , Ahmed Taliha , Malik Shaukat Iqbal
Published: December 2023

BackgroundStudies have shown that stress not only affects the biological activities of the body but also the behavioral patterns. The purpose of this study was to discover Social Stress-Causing Factors among students in two Pakistani cities and their correlation with students’ food intake.

Methods347 students enlisted and responded to a questionnaire on the internet.

ResultsThe main causes of stress were finances, a lack of exercise, the pressure to achieve high marks, finishing courses and tests, exams, and meeting deadlines. 74.6% experienced a change in food intake (as measured by meal frequency) as a result of stress, with 56.2% reporting.
Conceptual triple E model for sustainable food security: A solution-based framework for hunger and malnutrition in Nigeria
Authors: Abdulwaliyu Ibrahim , Okoduwa Stanley IR , Arekemase Shefiat O , Batari Musa L
Published: December 2023

Food insecurity, hunger, and malnutrition have been a global challenge, particularly among low- and middle-income countries, including Nigeria. Despite international donors’ interventions, the number of food insecure households, hunger, and malnutrition keep increasing, though exacerbated by the security challenges in Nigeria. Nigeria ranked 107th out of 113 countries on the Global Food Security Index (GFSI), and the level of hunger in Nigeria remains considerably serious, as Nigeria also ranks 109th out of 125 countries in the 2023 Global Hunger Index (GHI). Owing to these challenges, the Nigerian government has instituted policies and programmes to boost food production, yet the issue of food insecurity persists due to poor implementation. Failure of policies and programmes is principally due to the so-called NO-STEP syndrome-no sincerity or transparency in the execution of policies. Furthermore, there have not been structures that could provide a basis for the formulation of the policies and also evaluate the strengths and weaknesses of their implementation. Therefore, this study outlines a conceptual “Triple E (Evaluation, Education, and Empowerment) framework”. The goal is to strengthen rural agricultural activities for adequate food production, a sure pathway to achieving food security and hunger reduction. Furthermore, considering the increasing number of malnourished children in Nigeria, the Triple E also entails a novel initiative, SIT-250/4/1 (survey, identify, and treat 250 thousand malnourished under five children, every quarter per year), and if adopted by the Federal Government of Nigeria, it could help reduce significantly, in the shortest possible time, the number of malnourished children in Nigeria.
Processing effects on antinutritional and mineral contents of sesame (Sesamum
indicum L.)
Authors: Nagar P. , Agrawal M. , Agrawal K. , Meena S.K.
Published: December 2023

Oilseeds are high in macro and micronutrients, but they also include antinutrients that
interact with the available nutrients, rendering them less accessible to the body. Sesame is
one of the most widely consumed oil seeds globally in various cuisines. Sesame seeds, oil,
meal cake and other by-products are utilized for human and animal use. It has reasonable
amounts of minerals such as calcium, iron, zinc, magnesium, and phosphorus, beneficial
to our health. The seeds have nutraceutical and pharmaceutical properties. It also contains
antinutrients such as oxalate, phytate and tannin, which can be eliminated or reduced
using various processing procedures. After various processes such as roasting,
germination, and fermentation, sesame seeds can be utilized as a functional food to
address micronutrient deficiency due to the availability of micronutrients. This review
comprehends the effects of different processing methods on antinutritional and mineral
contents in sesame seeds to improve their nutritional value.
POLÍTICAS PÚBLICAS DE ALFABETIZAÇÃO NO BRASIL: UMA ANÁLISE DA BASE TEÓRICA ADOTADA
Authors: Santos Alves Marques Bárbara Jessik , Sedano Luciana
Published: December 2023

A presente pesquisa aborda as políticas públicas em alfabetização, investigando suas bases teóricas e sua relação com a hegemonia e contra-hegemonia. Analisamos duas políticas brasileiras, o PNAIC (2012-2015) e o PNA (2019-2023), identificando as correlações de classe presentes nelas e analisando sua implementação à luz da ideologia subjacente. Os principais autores de referência incluem Gramsci, Robertson e Dale, Magda Soares, Antônio Nóvoa e Dehaene. Realizaremos uma revisão de literatura e uma análise documental do PNAIC e PNA para responder nosso questionamento, buscando identificar os autores e suas teorias defendidas. Além disso, apresentamos dados do Inep (2022) relacionados à meta 5 do Plano Nacional de Alfabetização, que inclui avaliações do Seab/2019. Esperamos contribuir para o debate sobre a necessidade de criação de políticas públicas de Estado mais sólidas, que atendam a alfabetização no Brasil, visto que este assunto é de grande relevância acadêmica e social.
Cross-Cultural Adaptation of Darmasiswa International Students in Central Java Indonesia
Authors: Zaidah Nuning , Affini Laily Nur , Setyorini Ajeng , Nur'Aini Siti
Published: December 2023

The research probed the cross-cultural adaptation of international students who participated in the Darmasiswa program in Indonesia. They have various cultural backgrounds; they lived in Java and interacted with Javanese cultures. The Darmasiswa students’ varied experiences brought particular attention to their competence to adapt to a host country. This study aims to discover how Darmasiswa students overcome the assimilation process, embrace the psychological elements of intercultural communication, and how they handle the adaptation process. It also seeks to discover the efforts to make this program successful and recognise how the participants deal with the challenges of adapting to the local culture. This study used a descriptive qualitative method and employed an in-depth interview to approach the research participants. The participants came from Myanmar, Japan, Singapore, India, Hungaria, Timor Leste, and Thailand. They joined the Darmasiswa program in 2019 to study and learn bahasa Indonesia, the arts, and the cultures. They studied at four universities in Semarang for one year in Central Java Province, Indonesia. Findings showed that the Darmasiswa students’ adaptation and interaction processes were varied. The culture shock experienced by the students were influenced by their family value from their home countries. Internal and external factors played an essential role in influencing the success of the Darmasiswa students’ adaptation. The factors include; communication system, symbolic interaction, social life, personal mindset, the host society's motivation, and the Darmasiswa students’ involvement with the host country’s cultural activities. Those factors affected the students' adaptation levels and learning achievement in the program.
The Tragic Revelation of the Transgender in “The Man Who Thought Himself a Woman” (Anonymous)
Authors: Asmarani Ratna
Published: December 2023

The aim of this article is to analyze the tragic revelation of the transgender in an anonymous short story entitled “The Man Who Thought Himself a Woman.” The analysis is supported by the concepts of transgender and cross-dressing since the male main character who has a wife and two daughters gradually becomes a transgender preceded by becoming a secret cross-dresser. The library research method is used to collect the relevant data while the qualitative research method is used in the general analysis. The literary analysis is supported by textual research method focusing on character, conflict, and setting, and contextual research method focusing on the concepts of transgender and cross-dressing. The result shows that becoming transgender is a difficult process and needs much bravery. Since the main male character feels unable to face the consequence as a transgender, he starts by becoming a cross-dresser in secret at night for a couple of hours at the house basement. When he finally wants to declare in public about his coming out in a full female clothes, he prefers to present it as his last performance in his well-arranged death.
AI-Driven Dynamics: ChatGPT Transforming ELT Teacher-Student Interactions
Authors: Baskara FX. Risang
Published: December 2023

In the rapidly evolving educational domain, where artificial intelligence (AI) is pivotal, English Language Teaching (ELT) witnesses profound transformations. This study, focusing on integrating ChatGPT, an AI-driven language model, illuminates its substantial impact on the dynamics between teachers and students within ELT. Pertinent to this research is the inquiry into how ChatGPT reshapes teacher roles, responsibilities, and pedagogical practices, an area previously overlooked in the realm of AI in education. Employing a theoretical lens, the study scrutinises active learning models, technology integration theories, and paradigms of teacher professional development. Such analysis is crucial in comprehending teachers' shift from traditional methodologies to more facilitative and supportive roles, emphasising the urgency of this investigation for active learning's progression. Utilising diverse analytical approaches, ChatGPT propels pedagogies encouraging active learning, notably blended, collaborative, and project-based learning, while accentuating the necessity of professional development and institutional support for teachers' successful transition to these novel roles. These findings offer pivotal insights for the higher education sector, underlining the imperative of embracing AI's transformative potential, particularly tools like ChatGPT. By delving into ChatGPT's influence on teacher-student interaction and pedagogical methods, the study carves a significant path for future exploration and application in technology-enhanced ELT.
Precision space telescope attitude determination and control system design principles
Authors: Fateev A. V. , Vilkov Y. V. , Chebotarev V. E. , Matylenko M. G. , Titov G. P.
Published: December 2023

In order to preclude the impact of atmospheric factors on the quality of received data, state of the art astronomy research projects require spacecraft mounted telescopes. However, such designs entail the issue of sustaining the accuracy of telescope boresight attitude relative to the object of observation for the required period of time. This paper is a summary of design principles for an attitude determination and control system of a space telescope mounted rigidly onboard a spacecraft. The paper formulates requirements for attitude accuracy, and proposes a viable equipment configuration as well as a three- stage attitude control algorithm. The first stage of the algorithm ensures primary boresight pointing towards the target object prior to the object being captured in the telescope’s FoV based on star tracker and angular rate sensor data. The second stage of the algorithm ensures boresight positioning relative to the target object direction up to an error value allowing for the required image quality, based on telescope readings. The third stage of the algorithm ensures telescope boresight holding relative to the target object direction with a required accuracy for the duration of exposure. Interferences from operating satellite equipment are reviewed, and the principles of reducing their impact on sighting accuracy are formulated. Low inclination, low eccentricity geostationary orbit is recommended as the best operating environment for the space telescope’s scientific instrumentation, as well as for providing a continuous data interface between spacecraft and ground segment.
A Model-agnostic XAI Approach for Developing Low-cost IoT Intrusion Detection Dataset
Authors: Gyamfi Enoch Opanin , Qin Zhiguang , Adu-Gyamfi Daniel , Danso Juliana Mantebea , Browne Judith Ayekai , Adom Dominic Kwasi , Botchey Francis Effirim , Opoku-Mensah Nelson
Published: December 2023

This study tackles the significant challenge of generating low-cost intrusion detection datasets for Internet of Things (IoT) camera devices, particularly for financially limited organizations. Traditional datasets often depend on costly cameras, posing accessibility issues. Addressing this, a new dataset was developed, tailored for low-cost IoT devices, focusing on essential features. The research employed an Entry/Exit IoT Network at CKT-UTAS, Navrongo, a Ghanaian University, showcasing a feasible model for similar organizations. The study gathered location and other vital features from low-cost cameras and a standard dataset. Using the XGBoost machine learning algorithm, the effectiveness of this approach for cybersecurity enhancement was demonstrated. The implementation included a model-agnostic eXplainable AI (XAI) technique, employing Shapley Additive Explanations (SHAP) values to interpret the XGBoost model's predictions. This highlighted the significance of cost-effective features like Flow Duration, Total Forward Packets, and Total Length Forward Packet, in addition to location data. These features were crucial for intrusion detection using the new IoT dataset. Training a deep-learning model with only these features maintained comparable accuracy to using the full dataset, validating the practicality and efficiency of the approach in real-world scenarios.
Revealing the moderating impact of spatial context on the relationship between intellectual capital efficiency and the sustained success of family SMEs
Authors: López Taravilla María del Carmen , Manzaneque-Lizano Montserrat , Santos-Peñalver Jesús Fernando , Machado Carolina Feliciana
Published: December 2023

This study investigates the behavioral patterns of Small and Medium-Sized Family Firms (SMFFs) in terms of translating intellectual capital efficiency into economic performance while considering their geographical location. The findings underscore the paramount importance of effective intellectual capital management in driving business performance, particularly for SMFFs, drawing upon the knowledge-based perspective. In line with behavioral theory, this study also provides empirical evidence demonstrating that SMFFs located in rural areas adeptly navigate locational challenges by effectively translating their Added Value Intellectual Coefficient (VAIC) into sustainable performance, thereby outperforming their urban counterparts. This phenomenon, referred to as SMFF heterogeneity, can be attributed to their profound emotional connection and deep-rooted bonds with their local communities, intensifying their commitment to the regional milieu. Consequently, their success becomes intricately linked with the spatial context they inhabit. In this regard, this research offers significant practical and theoretical contributions to the understanding of SMFFs, shedding light on the interplay between intellectual capital, geographic location, and sustainable performance in the intricate landscape of family firms