bluuebunny/crossref_metadata_2025 huggingface dataset:
Hubungan Water, Sanitation and Hygiene (WASH) dengan Angka Kejadian Diare di Wilayah Kerja Puskesmas Kalumata
Authors: Widyaningrum Putri , Armaijn Liasari , Nugroho Aryandhito Widhi
Published: November 2024

Diare merupakan penyakit berbasis lingkungan, sanitasi lingkungan terbukti memiliki kaitan yang erat dengan angka kejadian diare. Pada tahun 2021 Puskesmas Kalumata menduduki peringkat pertama dengan kasus diare terbanyak di Kota Ternate yaitu sebanyak 609 kasus. Belum ada penelitian tentang hubungan water, sanitation and hygiene (WASH) dengan angka kejadian diare sebelumnya di Maluku Utara. Tujuan penelitian ini untuk mengetahui hubungan WASH dengan angka kejadian diare di wilayah kerja Puskesmas Kalumata. Jenis penelitian ini adalah observasi analitik dengan menggunakan pendekatan case control dengan uji fisher exact guna mendapatkan hubungan WASH dan kejadian diare. Sebesar 33 kasus dan 33 kontrol diambil menggunakan teknik convenience sampling. Pengumpulan data dilaksanakan dengan wawancara langsung menggunakan kuesioner. Hasil penelitian didapatkan hubungan yang bermakna antara sanitasi yang meliputi penanganan sampah dan sarana pembuangan tinja dengan angka kejadian diare (p<0,05). Tidak terdapat hubungan yang bermakna antara sarana sumber air bersih dengan angka kejadian diare. Dan tidak terdapat hubungan bermakna perilaku cuci tangan dengan angka kejadian diare (p>0,05).
The impact of debt and bond issuance on operation performance of listed real estate companies in Vietnam
Authors:   Banking Academy of Vietnam, Phạm Thu Thủy
Published: November 2024

The sustainable development of the real estate industry is currently attracting the attention of many regulators and researchers, as the real estate is contributing significantly to the economic growth. Among various solutions to release the challenges faced by real estate enterprises, solutions related to capital mobilization, including both debt and bond issuance, have been discussed from various perspectives. To establish a robust foundation for these solutions, it is essential to conduct studies evaluating the impact of debt and bond issuance on the performance efficiency of real estate enterprises. The paper uses OLS, FEM, REM and FGLS regression methods, based on panel data collected from financial statement of 36 listed real estate company in HOSE and HNX exchanges during the 2015-2022 period. The results indicate that the companies’ ROA, ROE is negatively impacted by short term debt and bond issuance, while positively impact by longterm debt. Based on the findings, the paper provides policy recommendations regarding capital sources for the sustainable development of the real estate enterprises.
Impact of ESG on individual investors’ investment decisions on Vietnam stock exchanges
Authors:   Banking Academy of Vietnam, Trần Thị Xuân Anh , Nguyễn Phương Thảo
Published: November 2024

The research was conducted to analyze the influence of environmental, social, and governance (ESG) on the investment decisions of individual investors in the Vietnam Stock Market. Theoretical background includes the Theory of Planned Behavior, Agency Theory, and Stakeholder Theory. From survey data of 227 individual investors in Vietnam, the authors conducted the model evaluation and tested research hypotheses through the PLS-SEM method. Empirical research results have proven a relationship between ESG issues and investment decisions of individual investors on the Vietnamese stock market, in which governance factors have the greatest influence, followed by social and environmental factors. Based on the research results, the article proposes some recommendations for individual investors in Vietnam in the process of making investment decisions.
Saúde da Mulher - Edição XX
Authors: Barroso Langoni de Freitas Guilherme , Flávia Palhares Resende Ana
Published: November 2024

Dentre os diversos campos de conhecimento que englobam a área médica de saúde da mulher podemos destacar as abordagens ginecológicas, doenças autoimunes, hormonioterapia com seus riscos e benefícios, obstetrícia em seus assuntos mais delicados, os
CfP: “British Women Documentary Filmmakers 1930-1955” symposium. April 5, 2019 @ London School of Economics (UK). Deadline: Nov 1, 2018.
Authors:   CSTonline
Published: November 2024

Proposals are invited for a one-day symposium to be held at the London School of Economics on 5

th

April 2019. A pdf version of the call for papers can be found here. As the work of filmmakers including Jill Craigie, Kay Mander and Marion Grierson testify, women have played a significant part in the early decades of British documentary and informational filmmaking.
CfP: publications “Interiors: Film and Television” and “Screen and Stage”. Deadline: May 31, 2018.
Authors:   CSTonline
Published: November 2024

Following successful symposia on Interiors and Film in New York and Kingston, UK, Professor Pat Kirkham and Kingston University’s Modern Interiors Research Centre (MIRC: Director Professor Penny Sparke) call for proposals for articles and chapters for two publications. The first is a book that Bloomsbury will publish (Rebecca Barden and her team will be guiding the process at the publishing end).
Call for chapters “This Country: UK comedy cultures”. Deadline: Aug 20, 2018.
Authors:   CSTonline
Published: November 2024

Call for Chapters: ‘This Country: UK comedy cultures’

Extended deadline: 20

th

August 2018.
Call for chapters: “Short Circuit: Brevity and the short form in serial television”. Deadline (full papers): Jan 15, 2019.
Authors:   CSTonline
Published: November 2024

Call for papers for collected volume Short Circuit: Brevity and the short form in serial television As critics, creators and academics alike herald the new “Golden Age” of television, the accent has increasingly been placed on the excess inherent in the form, the temptation to “binge-watch” a single fiction over several hours, or the proliferation of narratives and storylines in American television’s “endless present” (which, unlike its British
Blog Submission Guidelines
Authors:   CSTonline
Published: November 2024

CSTonline

welcomes blogs on any aspect of television: conference reports, reviews, immediate responses to current debates within TV as well as short academic pieces.  As we are online there is no word limit, however, 1,000 words or under is the ideal amount for reading online. We can accommodate pictures as long as they are sent as jpg attachment indicating clearly where each picture will go within the main body of the text.
CfP: symposium “Paranoia in the Americas: American Anxieties in a Transnational Context”. Nov 24, 2018 @ University College Cork (IE). Deadline: August 03, 2018.
Authors:   CSTonline
Published: November 2024

University College Cork, 24 November 2018 From the earliest moments of its existence, the optimistic dream of America has been underpinned by a much darker sense of anxiety and paranoia.
REARRANGING THE CHAIRS ON THE DECK OF THE TITANIC
Authors: Edgerton Gary R.
Published: November 2024

I’m the king of the world!

— James Cameron on accepting the 1998 Best Director Oscar for

Titanic

(1997)   Nothing epitomizes the insularity, vanity, and self-regard of the entertainment industry like awards shows.
Call for chapters: “Superheroes and Disability: Unmasking Ableism in the Media”. Deadline: July 27, 2018.
Authors:   CSTonline
Published: November 2024

Both disability studies and comic studies are a continually growing field for academic departments across the globe. Scholars have noticed the increasing presence of their intellectual approaches in political and philosophical theorizing both inside and outside of the academy.
CfP: conference “TRANSITIONS 8 – new directions in comics studies 2018” Nov 10, 2018 @ Birkbeck, University of London (UK). Deadline: Aug 24, 2018.
Authors:   CSTonline
Published: November 2024

CALL FOR PAPERS: TRANSITIONS 8 –new directions in comics studies 2018 BIRKBECK COLLEGE LONDON Saturday 10th November 2018   After a year’s hiatus we are delighted to announce this call for papers for the interdisciplinary Transitions 2018 symposium.
Lawn-damaging raccoons troubling Bay Area residents: How to deter them
Authors: Frey Erzsebet
Published: November 2024

In the picturesque Bay Area, residents are currently dealing with an unexpected nuisance – raccoons that seem to have a peculiar taste for pristine lawns. This wildlife issue has stirred a debate among locals as they search for effective ways to combat these lawn-damaging invaders. Here’s how you can deal with this pesky problem.
‘ALL THIS FIZZING INSIDE’: WATCHING THE RETURN OF DOCTOR WHO
Authors: Phillips Ivan
Published: November 2024

About 20 minutes into ‘The Woman Who Fell to Earth’, the probationary PC Yasmin Khan (Mandip Gill) – provoked by her own recent alien encounters – returns to the station for an update on the evening’s activities:

YASMIN:

I’m just wondering whether there’s been anything else out of the ordinary tonight.

RAMESH

: It’s the nightshift in Sheffield. Everything’s out of the ordinary.
SOCIAL MEDIA CASTING: THE ULTIMATE DEMOCRATISATION OF TV?
Authors: Berger Hayley Sarian, Peri Bradley and Richard
Published: November 2024

Whether an actor playing a role or a contributor representing themselves, no one simply walks onto the television – they are cast. For television drama, the decision is usually made by formal audition, attended by selected actors.
‘KEEP ON DRIVING’ – ON BEING AN OLDER ACADEMIC IN TV (AND FILM) STUDIES by Christopher Pullen
Authors: Lahm Sarah
Published: November 2024

This blog considers the psychological conundrum of ageing within the academic workplace, offering an autoethnographic approach, reflecting upon passing moments from film and TV, that are both treasured, and engrained in the author’s psyche. “Drive Louise! Drive!
CfP: Journal of Scandinavian Cinema special issue “Spies in Scandinavia: Intelligence and counterintelligence in the Nordic countries”. Deadline: June 10, 2018.
Authors:   CSTonline
Published: November 2024

Scandinavia has always been a hotbed for espionage, owing to its natural resources and geostrategic location surrounded by the European powers Britain, Germany and Russia. A sharp increase in intelligence activities during World War I was picked up by various media.
Walking in the Middle of the Road: Working-class homecoming in British TV Drama. Nov 2, 2018 @ Birkbeck, London (UK)
Authors:   CSTonline
Published: November 2024

British TV and the Working-Class Homecoming: Stand Up, Nigel Barton/ The Land of Green Ginger

“It’s like a tightrope between two worlds… and I’m walking it!”- Nigel Barton

Programme

Stand Up, Nigel Barton

(1965, The Wednesday Play)

The Land of Green Ginger

(1973, Play For Today) As university fees sit at record highs and the cost of accommodation and living in major university
WHY LOVE ISLAND IS THE BEST KEPT GUILTY SECRET ON BRITISH TELEVISION
Authors: Duthie Lyndsay
Published: November 2024

This article was originally published on The Conversation on 4 June 2018.
CfP: conference “Race, Gender and Technology in Science-Fiction” April 25-27, 2019 @ Maison Française, Oxford (UK). Deadline: Dec 1, 2018.
Authors:   CSTonline
Published: November 2024

Call for papers: Maison Française d’Oxford 2019 Interdisciplinary Conference: Race, Gender and Technology in Science-Fiction 25-27 April 2019   The Maison Française conference committee invites proposals that examine the themes of race, gender and technology in science-fiction from the classical period to the present, in all media (print, film, television…) and from any continent.
A CAREER IN POPULAR FACTUAL TV: AN INTERVIEW WITH TOM EDWARDS (PART TWO)
Authors: Hogg Christopher
Published: November 2024

In the second part of this interview with television producer Tom Edwards, the focus shifts from earlier production experiences to Tom’s role as a Commissioning Executive Producer for BBC1&2 Factual Features and Formats.
CfP: The Comic Grid special collection “Creating Comics, Creative Comics”. Deadline: Oct 1, 2018.
Authors:   CSTonline
Published: November 2024

CFP – Special Collection: Creating Comics, Creative Comics Special Collection Editors: Brian Fagence (University of South Wales) and Geraint D’Arcy (University of South Wales) with editorial support from The Comics Grid´s editorial team, led by Kathleen Dunley, Ernesto Priego and Peter Wilkins Deadline for submissions: 1st October 2018 The First USW Cardiff: Comics Symposium (1st […]
HM Revenue & Customs Takes a Tougher Stance with New TP Guidelines
Authors: Sutton P.
Published: November 2024

In September, HM Revenue & Customs in the United Kingdom published new TP guidelines. This latest guidance suggests that HMRC is moving in lockstep with the United States and other OECD tax administrations and is looking to shore up the UK tax base. However, rather than attempting to prescribe the pricing of specific transactions, the new guidance explains the UK tax authority’s expectations as regards transfer pricing documentation and – more significantly – what processes MNEs should implement in order to ensure that the corporation tax returns and transfer pricing documents that they file reflect arm’s length outcomes. This article highlights key points from the new HMRC guidance and draws out key lessons for MNEs and their advisers as regards the management of intercompany agreements for transfer pricing compliance.
Study on the impact of water absorption processes on the application of wood waste in composite material production
Authors: Imad Rezakalla Antypas , Gennadyevech Dyachenko Alexey
Published: November 2024

The issue of recycling and reusing waste from the wood processing industry has garnered significant attention from researchers, as effective solutions could yield economic benefits while mitigating environmental impacts. This article focuses on the development of artificial wood using unsaturated polyester resin combined with waste materials from carpentry workshops, specifically investigating its water absorption properties.
Research findings indicate that the water absorption coefficient of the samples increased with longer immersion times, higher organic filler content, and larger particle diameters. The calculated density reveals a broad spectrum of solid industrial boards that can be produced from these compositions, suggesting that consistent forming conditions enhance economic viability. Notably, optimal results were achieved with samples made from mixed wood powder without prior sorting, which contributes to reduced production costs, aligning with the study's objectives.
Furthermore, the investigation highlighted that the water absorption coefficient escalates with increased soaking time, organic filler content, and particle size, indicating that in humid environments, it is advisable to limit both filler content and particle size to maintain performance. Overall, the studies confirm the feasibility of utilizing wood powder as a filler, with varying particle diameters imparting distinct characteristics to the final product. These findings underscore the potential for innovative approaches to wood waste management in the industry.
EXTRACT OF SAHIJAN (DRUMSTICK): AN APPROACH TO WATER DESSIPATION
Authors: Divya Mishra  , Shailendra Pratap Singh  , Sandhya Pandey  , B.B. Biswas
Published: November 2024

The water sample was collected from major five banks of river Ganga in Kanpur. The various physio-chemical parameters was applied to test the quality of water. It was found that the water quality was unpotable and not fit for daily uses. The seeds of Moringa oleifera was collected from Mangla Vihar area of Kanpur. The seed was shade-dried and extract was prepared with petroleum ether. The 10ml of the extract was used to treat 1000ml of sample water and the result was amazing. The extract was able to bind with individual particle of contaminants within 72 hrs. forming „floc‟. The bacteria and virus were enmeshed with floc in seven days. The water in 7 days became as clear as fresh water. This is cheap, edible indigenous natural product for water dissipation.
Bio-delignification and Pre-treatment of Oil Palm Frond (OPF) by Trametes Polyzona for Enhanced Biochemical Methane Potential (BMP)
Authors: Mahmud Muhammad Nazmi , Mohd Masratul Hawa , Awang Nik Azimatolakma , Zaidi Nur Syamimi
Published: November 2024

This study aims to optimize pre-treatment conditions for oil palm fronds (OPF) using white rot fungi (WRF) species, Trametes Polyzona for enhancement of biogas production via biochemical methane potential (BMP) test. BMP tests were run under three conditions: OPF alone (control), OPF treated with Trametes Polyzona, and OPF treated with Trametes Polyzona and supplement of water. Visual structures, FTIR, Klason method and GCMS were used to investigate the effect of pre-treatments conditions on bio-delignification process of OPF. Visual structures results showed preferential degradation on OPF by Trametes Polyzona under both dry and moisture conditions compared to that of control conditions. After 30-days of incubation period, 22.5% lignin content in OPF coupled with Trametes polyzona pre-treatment (25-35% reduction), underscores biogas generation potential. Notably, the combined Trametes polyzona and water pre-treatment achieved a remarkable 35% lignin reduction. Both these conditions showed successful lignin degradation, highlighted by FTIR's carbonyl group reduction.
Incongruities in Innovation: Exploring Inconsistencies in Business Innovation Strategies
Authors: Sumartono Eddy
Published: November 2024

This research explores the phenomenon of incongruities in business innovation strategy through a systematic literature review. Analysis of the current literature reveals different types of incongruities, their causal factors, and their impact on innovation performance. Findings show that strategy-implementation gaps, culture-innovation misalignment, and resource allocation inconsistencies are the most common types of incongruities. Factors such as short-term performance pressure and resistance to change contribute significantly to the occurrence of incongruities. Their impact on innovation performance includes innovation portfolio imbalance and failure in radical innovation. Strategies to overcome incongruities include the development of ambidextrous leadership, balanced innovation portfolio management, and enhancement of organizational dynamic capabilities. This research highlights the importance of a holistic approach in innovation management and provides directions for future research.
Spiritual Navigation : The Influence Application Religious to Life Sailors in the Era of Technology 5.0
Authors: Sumartono Eddy
Published: November 2024

Study This aiming For explore influence application religious to spiritual and mental well-being of seafarers in the era of Technology 5.0. Using method qualitative through interview deep with 15 sailors , study This find that use application digital religion such as The Bible and the Quran contribute significant to subtraction stress , mood enhancement , and strengthening personal spiritual practice . Although application This increase mental well-being , its use also raises challenge in interaction social on board , where most sailor report decline participation in communal worship . Findings This show the need balance between personal and communal spiritual practices in a very confined environment like ship . Suggestions are given For developer application religious and corporate cruise use facilitate a more spiritual experience holistic and social for sailor.
Revitalization of Curator Authority to Public Companies Declared Bankruptcy
Authors: Asiah Nur , Sugianto Fajar , Budianto Agus
Published: November 2024

This article discusses a public company declared bankrupt by the Commercial Court due to the rejection of its proposed settlement plan in the process of Suspension of Debt Payment Obligations (PKPU). As a result, the public company is declared bankrupt and is in a state of insolvency. However, the Financial Services Authority (OJK) continues to impose obligations on the bankrupt public company, such as adhering to the principle of transparency and submitting annual reports and periodic financial reports, which are not regulated in Law No. 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (UUK & PKPU). According to UUK & PKPU, the Curator is only accountable to the Supervisory Judge and not to OJK. Furthermore, OJK has, in some cases, granted exemptions to certain bankrupt public companies from these obligations. The objective of this research is to provide legal certainty regarding whether the Curator of a bankrupt public company in a state of insolvency is still required to perform specific tasks mandated by OJK, and whether failure to carry out these duties can subject the bankrupt public company to administrative sanctions.
State Of Art: Carbon Fiber Reinforced Concrete A Review
Authors: Dhafar Salam Mahdi  , Hussam Ali Mohammed
Published: November 2024

Because plain concrete can break easily, checking how well it can bend, and handle being pulled apart is important. Even though plain concrete is tough and strong, it's not so good at resisting being stretched. To fix this, the construction industry uses different kinds of fibers to make concrete more flexible, lasting, and able to resist being pulled. Steel fiber is often used because it's strong but can get rusty. Conversely, Carbon Fiber (CF) is a viable choice for Fiber-Reinforced Concrete (FRC). because it doesn't rust, is lightweight, and has strong tensile strength. However, some researchers have noticed that CF hasn't been used as much as it could be. This research gives a summary of CF, its use in fixing and restoring projects, and the properties of CF Reinforced Concrete (CFRC). It looks at the strength, toughness, and bending qualities of CF, and studies if different types of CF can be used to fix and rehab buildings.
Another Brick in the Wall
Authors: Lischewski Isabel
Published: November 2024

Der Deutsche Bundestag debattiert dieser Tage eine weitere Resolution zum Thema Antisemitismus und Israelfeindlichkeit, diesmal mit Fokus auf Schulen und Hochschulen. Ähnlich wie bei der bereits kürzlich verabschiedeten Resolution „Nie wieder ist jetzt – Jüdisches Leben in Deutschland schützen, bewahren und stärken“ bietet der Entwurf vielfachen Anlass für Kritik. Ich werde mich im Folgenden auf die Punkte in der Resolution beschränken, die die Schulen betreffen.
SpottingDiffusion: Using transfer learning to detect Latent Diffusion Model-synthesized images
Authors: Sahal Mulki Muhammad , Adil Mulki Sadaf
Published: November 2024

Differentiating images made by Artificial Intelligence (AI) from real ones has recently become an issue of great importance as realistic AI-generated images rapidly become easier to make and disseminate. Our study aims to present a novel approach for detecting images produced by Latent Diffusion Models (LDMs). The need to detect these images arises when these technologies are used to make images which can mislead the human viewer. We present a solution: an algorithmic way of differentiating images made by LDMs from real ones. In particular, we detail our research on detecting images produced by the Stable Diffusion LDM. We hypothesized that our model could differentiate AI-generated images from real images more accurately than three other recently created methods which aim to do the same. Our transfer learning-based approach to detect LDM-generated images successfully learned to recognize images made by the Stable Diffusion LDM and had a 62.5% accuracy on our testing dataset of LDM-generated images from online, real-world sources. We tested our Transfer Learning-based approach, SpottingDiffusion, against three other recent methods. The best of these methods achieved an accuracy of up to 50.8% on our testing dataset, while SpottingDiffusion achieved an accuracy of 62.5%. These results supported our hypothesis that SpottingDiffusion is more accurate than the other tested methods.
La inteligencia artificial y su impacto en la aplicación de estrategias de comunicación institucional de la Universidad de Guayaquil
Authors: Vasco Delgado Juan Carlos , Quiroz Rojas Erick Oswaldo , Vera Solórzano Mariuxi Lissett
Published: November 2024

Este estudio investiga el impacto de la implementación de la inteligencia artificial (IA) en las estrategias de comunicación institucional en la Universidad de Guayaquil. A través de una investigación cuantitativa-exploratoria, se evaluaron las percepciones de estudiantes, docentes y personal administrativo sobre la efectividad de las nuevas herramientas de comunicación implementadas durante el ciclo académico CI 2024-2025. Los resultados indican una mejora significativa en la forma de comunicar, la aplicación de estrategias innovadoras y la claridad de la información recibida. Los estudiantes destacaron que la universidad se encuentra a la altura de sitios web populares e innovadores, y valoraron positivamente la disponibilidad oportuna y la claridad de la información, así como la eficiencia de los canales informativos como chatbots. Los docentes y el personal administrativo también percibieron mejoras en la comunicación, destacando la efectividad de los canales utilizados. Este estudio concluye que la IA ha optimizado los procesos de comunicación institucional, mejorando la interacción y la satisfacción de la comunidad universitaria. Sin embargo, se identifican desafíos como la necesidad de mantener la autenticidad en la comunicación y la continua capacitación del personal en nuevas tecnologías. Se recomienda realizar estudios longitudinales para evaluar el impacto a largo plazo de la IA y explorar nuevas aplicaciones en la gestión universitaria.
Evaluación y acreditación universitaria: Integración de la inteligencia artificial en los sistemas de calidad
Authors: Ruiz Muñoz Geovanny Francisco , Vasco Delgado Juan Carlos , Lozano Zamora Silvana Lorena
Published: November 2024

La presente investigación analiza el potencial de integrar sistemas de Inteligencia Artificial (IA) en los procesos de evaluación y acreditación universitaria, con el objetivo de optimizar su eficiencia, objetividad y precisión. Mediante un enfoque metodológico mixto, se realizó un análisis documental exhaustivo, un estudio de casos múltiples en 25 instituciones de educación superior, y un análisis empírico que incluyó entrevistas, cuestionarios y observación sistemática. Los resultados revelan mejoras significativas en la eficiencia de los procesos, con una reducción considerable en los tiempos totales de evaluación. Asimismo, se observó un incremento en la consistencia y objetividad de las evaluaciones, con altos niveles de confiabilidad estadística. La implementación de sistemas de IA también generó importantes ahorros en recursos humanos. Sin embargo, el estudio también identificó desafíos relacionados con la resistencia inicial del personal y la necesidad de una mayor capacitación. En conclusión, la integración de IA en los procesos de acreditación universitaria representa un avance significativo hacia la modernización y mejora continua de la calidad educativa.
THE IMPORTANCE OF NETWORKING AND COLLABORATION FOR MSMEs GROWTH CASE STUDY OF KHRISNA BALI SOUVENIR CENTER
Authors: Alamsyah Eko , Sudarmiatin Sudarmiatin , Wardana Ludi Wishnu
Published: November 2024

This article explores the importance of networking and collaboration in the growth of Micro, Small, and Medium Enterprises (MSMEs), focusing on a case study of Krisna Souvenir Center in Bali. MSMEs play an important role in creating jobs and driving local economic growth in Indonesia. This study shows how Krisna leverages its strong network with local craftsmen and farmers to improve product quality and market access. Through effective collaboration, Krisna has succeeded not only in increasing turnover, but also in driving product innovation that is attractive to consumers. These findings confirm that building a solid network is an important strategy for MSMEs to face market challenges and increase competitiveness. This article is expected to provide insight for other MSMEs in optimizing collaboration for sustainable growth. This study uses SMARTPLS4 analysis software with the PLS-SEM model, from the results of the analysis of all independent variables that are significant to the dependent variable, the Collaboration and networking variables, have an effect on Economic Growth with the Market Access Mediation variable. The research data is primary data obtained from the results of filling out the questionnaire that has been carried out by respondents with a sample size of 100 from the results of calculations using the Slovin formula
Decoding Food Culture: Wie Innovationen zu Traditionen werden
Authors: Schäfer Christine , Bauer Johannes C. , Samochowiec Jakub , Frick Karin
Published: November 2024

Die Studie «Decoding Food Culture» untersucht, wie sich Esskulturen unterscheiden und wie Food-Innovationen von einer Einbettung in diesen kulturellen Kontext profitieren können. Dafür wurden in einer repräsentativen Befragung sowohl Daten für die Schweiz als auch für die Grenzregionen ihrer vier grossen Nachbarländer Deutschland, Frankreich, Italien und Österreich ermittelt. Schweizer und andere Esskulturen Die Studie untersucht Esskulturen anhand von sechs Dimensionen: Genuss, Gemeinschaft, Gesundheit, (Selbst-)Kontrolle, Rituale und Verwurzelung. Dabei analysiert sie: Regionale Unterschiede: Legt man in Süddeutschland mehr Wert auf Gemeinschaft beim Essen als in der Schweiz? Wie wichtig sind Genuss oder Gesundheit in Vorarlberg oder der Lombardei? Soziodemographische Unterschiede: Welche Bevölkerungsgruppen nehmen sich beim Essen am meisten Zeit zum Geniessen? Wer achtet am meisten auf die Gesundheit, und wer lässt sich von welchen Medien in seinen Essgewohnheiten beeinflussen? Veränderungen im Zeitverlauf: Wie sehr haben sich in den vergangenen Jahren die Essgewohnheiten verändert? Und was waren die häufigsten Gründe dafür? So festgefügt Essgewohnheiten auch wirken mögen: Sie verändern sich im Lauf der Zeit, und sie können auch durch Food-Innovationen verändert werden – schliesslich hat jegliches Element heutiger Esskultur einst als Innovation begonnen. Die verschiedenen Esskultur-Dimensionen bieten dabei Unternehmen jeweils unterschiedliche Hebel, um neue Produkte und Services so zu positionieren, dass sie sich in den Alltag der Konsument*innen integrieren lassen. Die Studie enthält hierzu umfassende Handlungsempfehlungen.
Un impegno qui e ora: quattro esempi per mobilitare efficacemente nuove persone volontarie
Authors: Samochowiec Jakub
Published: November 2024

Il funzionamento della nostra società si basa sul fatto che molte persone si impegnano su base volontaria. Tuttavia, oggi molte organizzazioni hanno difficoltà a trovare volontarie e volontari, perché le persone stanno diventando sempre più individualiste e in un mondo variegato hanno maggiori opportunità di plasmare la propria vita secondo le proprie idee. Come si può promuovere l’impegno sociale? Lo studio di caso del GDI «Un impegno qui e ora: quattro esempi per mobilitare efficacemente nuove persone volontarie» esamina quattro organizzazioni che supportano con successo un impegno puntuale e non vincolante: Critical Mass, un movimento mondiale di cicliste e ciclisti; Gärngschee, un’iniziativa a sostegno delle persone indigenti; Haus pour Bienne, un centro culturale ed educativo; e OpenStreetMap, una community open source per la creazione di mappe accessibili e utilizzabili liberamente. Accesso a bassa soglia e partecipazione attiva Gli esempi dello studio illustrano che l’impegno può essere mobilitato in varie forme, dalla protesta spontanea in bicicletta di Critical Mass alla partecipazione puramente digitale di OpenStreetMap. Fattori comuni come la bassa soglia di accesso, i rapidi successi e i margini di manovra motivano le persone partecipanti ad approfondire il loro coinvolgimento e a sviluppare i propri progetti. Lo studio contiene una guida che offre preziosi consigli alle organizzazioni che desiderano reclutare volontarie e volontari.
Total Debt Service and Economic Growth in Nigeria: The Empirical Nexus
Authors:   Department of Economics, Faculty of Social and Management Sciences, University of Africa, Toru Orua, Bayelsa State, Nigeria., SIGAH Donny Marclary  Ayibazuomuno
Published: November 2024

This study examines the relationship between debt service and economic growth in Nigeria in the period 1990-2022, utilizing time series data from the World Development Indicator and CBN Statistical Bulletin. The issue of debt servicing has become difficult for developing countries like Nigeria, and has not only stifle economic growth, but also increased the rate of poverty and unemployment in these countries. The study explores the empirical nexus between total debt service and economic growth in Nigeria, employing GDP growth rate as the dependent variable, while the explanatory variables involved; are total debt serving, inflation rate and capital expenditure. The variables were estimated with autoregressive distributed lag (ARDL) method, among other, after the stationarity tests conducted on them Indicate that the variables were of mixed integration. Evidence suggesting a long-term equilibrium relationship among the variables was also established given the cointegration result. The ARDL results reveal that the inflation rate has an inverse and significant impact on GDP growth. Total Debt services variable also exhibited a similar impact on GDP growth. However, the results indicated that capital expenditure variable has a direct and significant impact on GDP growth. Based on the findings, this study recommends that the Nigerian government should implement robust monetary policies aimed at controlling inflation and revisit its debt management strategy to ensure sustainability. It is also recommended that the government should not only increase capital expenditure but also ensure that these investments are directed towards sectors with the highest economic growth potentials. Keywords: Debt service, economic growth, inflation, capital expenditure and GDP growth
Język polski w jednoklasowych szkołach podstawowych w guberni grodzieńskiej po 1906 roku: niespełnione obietnice rządu
Authors: Staliūnas Darius
Published: November 2024

This article examines the implementation of one paragraph of the Tsar’s decree of 22 April 1906, to which historians have paid little attention. It stipulated that in those one-class schools that were located in the Polish populated part of Grodna Province, the Polish language could be taught as a subject and used to teach arithmetic. The overseer of the Vil’na school district, Boris Wolf, and some other local officials tried their best to implement the decree not only because the regulations passed by the higher authorities had to be enforced but also because they believed that the loyalty of non-Russians could be ensured by meeting their cultural requirements. In the end their efforts were in vain. The official version was that the‚ ethnographic expeditions’ and meetings of local administration officials did not indicate the exact area where Poles would dominate numerically, but this interpretation was a pretext, not a cause. The Polish language in primary school was seen by many officials as a tool for the Polonisation of Belarusian Catholics, so those close to the principles of nationalist nationality politics obstructed the implementation of the decree of 22 April 1906 in the Grodno Governorate. They would also have been aware that the introduction of the Polish language in primary schools, together with other measures confirming that the area was a Polish ‚national territory’, could lead to parts of the Białystok and Bielsk districts being included to the Kingdom of Poland in the event of future territorialization of ethnicity. The likelihood of the implementation of such projects on the western borderlands of the Romanov empire grew in the early 20th century, until their eventual implementation in the Soviet Union.
Следчыя справы як крыніца па гісторыі паўстання 1863 г.
Authors: Радзюк Аляксандр
Published: November 2024

Artykuł jest poświęcony analizie działalności komisji wojenno-śledczych podczas powstania styczniowego oraz w okresie popowstaniowym. Dokumenty pochodzące z tych organów śledczych są głównym źródłem do historii powstania na terenach Białorusi i Litwy. Ale zarazem jest to bardzo specyficzne źródło, które wymaga od historyka bardzo ostrożnego podejścia. Na podstawie szerokiej bazy źródłowej po raz pierwszy ukazano szczegóły funkcjonowania tych instytucji, ich zasięgu terytorialnego oraz składu osobowego. Do podstawowych uprawnień komisji wojenno-śledczych należało przeprowadzenie dochodzenia wstępnego podejrzanych o udział w powstaniu oraz ustalenie stopnia ich winy. W tym celu instytucje te stosowały różne czynności procesowe, w tym konfrontację świadków. Analiza czynności dochodzeniowo- śledczych wskazuje na niski poziom ich prowadzenia oraz liczne błędy śledczych, dążących nie tyle do obiektywnego ustalenia przebiegu wydarzeń, ile do pozbycia się z regionu „szkodliwego” elementu. W artykule dokonano zarówno próby rekonstrukcji etapów postępowania sądowego, jak i oceny działalności komisji wojenno-sądowych i śledczych, stanowiących jeden z filarów polityki represyjnej Michała Murawjowa na ziemiach Białorusi i Litwy.
Analisis Rasio Profitabilitas Dan Likuiditas Terhadap Kinerja Keuangan Pada PT Silvia Maindo SPBU 74.90209 Makassar
Authors: Virsa Audina Octaviani S
Published: November 2024

The type of data used in this research is descriptive quantitative. and the data source of data in this study is primary data, namely data collected and obtained by researchers directly either in the form of reports, documents, and interviews. This study uses financial ratio analysis techniques in the form of profitability ratios and liquidity ratios. The results showed that the financial performance analysis at PT Silvia Maindo SPBU 74.90209 Makassar as measured by the profitability ratio with indicators of GPM, NPM, ROA and ROE has increased every year which shows that the company PT Silvia Maindo SPBU 74.90209 Makassar is able to generate profits for the company. While the financial performance as measured by the liquidity ratio with the Current Ratio, Quick Ratio and Cash Ratio indicators shows that it is quite good even though it has decreased every year, the company PT Sailvia Maindo SPBU 74.90209 Makassar still shows the success of management in covering current debt by using liquid cash.
Pengaruh Perencanaan Pajak, Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2020-2022
Authors: Adetia Apika  , Eko Prasetyo
Published: November 2024

In building a company, each company will maximise its performance to achieve its goals. Because each company has a goal to obtain profit or profit from the production activities carried out and to increase the value of the company. The purpose of this study was to determine the effect of tax planning, profitability, company size and leverage on firm value. This research was conducted on the Indonesia Stock Exchange (IDX) taking data through the website www.idx.co.id to obtain annual report data that has been published and audited by the company in the 2020-2022 period. While the research time was conducted in 2024, the observation period carried out by researchers was in the order of time from 2020 to 2022. The type of approach in this study is to use a quantitative approach. With this type of research relationship using associative methodology where this method is used to determine the interaction or impact between several variables. The results of this study indicate that tax planning has a significant positive effect on firm value The results of this study indicate that profitability has a significant positive effect on firm value The results of this study indicate that company size has no significant effect on firm value. The results of this study indicate that leverage has a significant positive effect on firm value.
Pengaruh Sistem Pengendalian Internal dan Pengawasan Keuangan Daerah terhadap Keandalan Penyajian Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Satuan Kerja Perangkat Daerah Kabupaten Sikka)
Authors: Helena Adventy Gudipung  , Konstantinus Pati  , Yoseph Darius Purnama Rangga
Published: November 2024

This research aimed to investigate the impact of the Internal Control System and Regional Financial Supervision on the Accuaracy of the Financial Reports of the Sikka Regency Regional Government. The research follows an associative approach with a causal relationship form and utilizes a quantitative method. The population and sample for this research include all Regional Apparatus Work Units (SKPD) in Sikka Regency. Data was collected through a questionnaire distributed to each SKPD, with a total of 72 respondents. The data analysis involved multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). This research showed that the significance value of X1 is 0.004, which is lower than the significance level of 0.05 (0.004<0.05) with a t-value of 2.989. Similarly, the significance value of X2 is 0.000, also lower than the significance level of 0.05 (0.000<0.05) with a t-value of 4.365. Additionally, the F-test yields a significance vale of 0.000, which is less than the specified significance level of 0.05 (0.000<0.05) with an F-value of 36.690. Therefore, it can be concluded that both the Internal Control System and Regional Financial Supervision significantly impact the Reliability of Financial Report Presentation, both individually and simultaneously.
Analisis Penerapan Penyajian Laporan Keuangan Berdasarkan SAK ETAP Guna Meningkatkan Nilai Relevansi
Authors: Sofro’ul Aulia Reonika  , Fauziyah Fauziyah  , Akhmad Naruli
Published: November 2024

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews.  The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.
Penerapan Praktik Akuntansi di Dinas Perindustrian dan Perdagangan: Studi Literatur
Authors: Siti Ramadhani Saragih  , Nurlaila Nurlaila
Published: November 2024

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Usaha Mikro Kecil dan Menengah (SAK- EMKM) Toko Queen Roti Kecamatan Oebobo Kota Kupang
Authors: Maria Marsela Nasrani  , Petrus E. De Rozari  , Yohanes Demu
Published: November 2024

This study aims to determine the presentation of financial statements based on SAK EMKM at Queen Roti Shop. This research was conducted on MSMEs of Queen Roti Shop located on Jl. Piet A Tallo, Liliba, Oebobo District, Kupang City, East Nusa Tenggara. The type of data of this research is quantitative descriptive using qualitative data related to the implementation of SAK EMKM in financial statements. Data collection uses interviews, documentation, and observation. The results of the study provide an overview that (1) the financial statements of the queen Roti store have a transaction of incoming and outgoing money. When compared to SAK EMKM, financial statements are formed based on Income Statements, Financial Position Statements, and Notes on Financial Statements. (2) The Queen Roti Shop has not used the guidelines in accordance with the SAK EMKM, so the researcher prepared a financial report for the Queen Roti Shop in accordance with the SAK EMKM guidelines.
The Getting To Know The Various Schools Of Philosophical Thinking Methods in The Implementation Of Management
Authors: Ivan Widjaja  , Adi Hermawansyah  , Agung Winarno
Published: November 2024

This article discusses various philosophical thinking methods that have significantly impacted the implementation of management science. Philosophical schools such as rationalism, empiricism, skepticism, idealism, and pragmatism offer unique perspectives on understanding reality and knowledge and how these can be applied in management practice. This research aims to identify philosophical paradigms that can help mitigate risks in management and comprehensively apply the fundamentals of social science. Through a literature review approach, the results show that philosophical thinking methods enhance managerial flexibility and open space for systematic thinking in decision-making.