bluuebunny/crossref_metadata_2025 huggingface dataset:
Управління оборотними активами як складова ділової активності підприємства
Authors:   Вінницький соціально-економічний інститут Університету «Україна», Турчак Вікторія , Жукова Ольга ,   Вінницький соціально-економічний інститут Університету «Україна», Селіванов Олег ,   Миколаївський міжрегіональний інститут розвитку людини Університету «Україна»
Published: February 2024

В статті зазначено важливість управління оборотними активами як складової стратегії розвитку підприємства. Досліджено підходи щодо сутності управління оборотними активами підприємства. Охарактеризовано основні напрями та методи управління оборотним капіталом. Обґрунтовано необхідність систематичного моніторингу ефективності управління оборотними активами та адаптації даного процесу відповідно до змін в економічному середовищі.
Інноваційні підходи до мотивації працівників у сучасних умовах
Authors:   Вінницький соціально-економічний інститут Університету «Україна», Омельченко Олена , Панасюк Ольга ,   Вінницький соціально-економічний інститут Університету «Україна»
Published: February 2024

Нинішні ринкові реалії вимагають від компаній впровадження новаторських підходів до мотивації своїх працівників. Процеси глобалізації та динамічного розвитку ринків змушують компанії переосмислювати та модернізувати свої підходи до управління персоналом, зокрема, у сфері мотивації працівників. У роботі розглядаються інноваційні підходи до мотивації працівників в сучасних умовах бізнесу. Зосереджуючись на швидкому темпі змін у сучасному корпоративному середовищі, дослідження вивчає новаторські стратегії та методи, спрямовані на підвищення ефективності та задоволеності працівників. Серед ключових аспектів розгляду – використання технологій, гнучкі форми робочого графіку, створення стимулюючого корпоративного середовища та застосування інноваційних систем винагородження.
PENGARUH MISI GEREJA KATOLIK PASKA KONSILI VATIKAN II DI KEUSKUPAN KETAPANG
Authors: Ranubaya Fransesco Agnes , Meo Yohanes Wilson B. Lena , Firmanto Antonius Denny
Published: February 2024

Studi ini menganalisis dampak dari Konsili Vatikan II terhadap Gereja Katolik di Keuskupan Ketapang. Tujuan kajian adalah menjelaskan pergerakan misi, sejarah perubahan struktur gerejawi, dan prinsip ekumenis yang diperkenalkan oleh Konsili Vatikan II. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan historis dan naratif. Hasil temuan menunjukkan bahwa Konsili Vatikan II telah memberikan dampak yang signifikan pada Gereja Katolik di Keuskupan Ketapang. Pergerakan misi Gereja semakin berkembang, tercermin dalam perubahan pandangan hubungan antara Gereja dan dunia, serta antar agama. Prinsip-prinsip teologis seperti ajaran kasih dan penghormatan terhadap sesama menjadi nilai sentral dalam tradisi Kristiani. Konsili Vatikan II juga memperkuat peran umat awam dalam Gereja, menggarisbawahi tanggung jawab setiap anggota Gereja dalam misi. Selain itu, Konsili Vatikan II membuka cakrawala Gereja Katolik Keuskupan Ketapang dalam konteks misi ke seluruh dunia. Simpulan penelitian ini menegaskan bahwa Konsili Vatikan II bukan hanya sebuah peristiwa sejarah Gereja, tetapi juga menjadi sumber inspirasi yang relevan dalam menghadapi tantangan masa kini. Gereja Katolik Keuskupan Ketapang terus berusaha menjalankan misi Kristus dengan semangat yang diilhami oleh prinsip-prinsip Konsili Vatikan II, menjaga integritas teologis, dan kesetiaan pada ajaran Gereja.
MENAKAR KETERLIBATAN LANSIA DALAM HIDUP MENGGEREJA DI PAROKI SANTO PAULUS GE’TENGAN
Authors: Antonius
Published: February 2024

Paroki Santo Paulus Ge’tengan adalah salah satu Paroki di Kevikepan Toraja Keuskupan Agung Makassar, yang memiliki umat kurang lebih 4500 jiwa. Keberadaan lanjut usia di Paroki ini tidak dapat dipungkiri, manusia akan masuk kepada usia tua, namun yang menjadi keprihatinan masih banyak lanjut usia yang sering kali tidak mendapatkan perhatian baik secara kelompok maupun secara individual baik dari pihak keluarga maupun pihak lembaga-lembaga sosial yang khusus memberi perhatian terhadap lanjut usia. Bahkan seringkali banyak orang menganggap bahwa keberadaan para lanjut usia menjadi beban karena tidak produktif lagi. Oleh karena keprihatinan itulah penulis ingin meneliti dan menyelidiki sejauhmana keterlibatan-sumbangsih hidup menggereja para lanjut usia di Paroki Santo Paulus Mengekendek. Tujuannya untuk mengetahui sumbangsih para lanjut usia dalam hidup menggereja; Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif, deskriptif observasional, peneliti memberikan gambaran atau deskriptif tentang keadaan para lanjut usia di Paroki Santo Paulus Mengekendek.
Upaya peningkatan kualitas iman umat terus menerus dilakukan oleh Dewan Pastoral Paroki Santo Paulus Mengkendek secara menyeluruh, artinya bersama-sama membangun kualitas iman dengan melibatkan peran serta semua pihak termasuk memberikan perhatian dan pendampingan terhadap para lanjut usia.
Sejalan dengan uraian di atas, maka di dalam memberikan perhatian dan pendampingan terhadap para lanjut usia harus mampu menghantarkan para lanjut usia pada kebahagiaan dan kesempurnaan hidup bahwa Gereja ada dan tetap eksis karena usaha dan perjuangan mereka juga. Dengan demikian hari kemarin, hari ini dan hari sesok adalah merupakan rangkaian waktu dan peristiwa yang tidak bisah dipisahkan.
EVALUASI KEBIJAKAN PEMBERIAN PENGURANGAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) AKIBAT DAMPAK PANDEMI COVID-19 DI KOTA PEKANBARU
Authors: Maudya Dahniar  , Febri Yuliani
Published: February 2024

Penelitian ini dilatarbelakangi adanya kebijakan pemberian pengurangan pajak bumi dan bangunan oleh Pemerintah Kota Pekanbaru sebagai upaya untuk meningkatkan pendapatan asli daerah dan meringankan wajib pajak sehingga kepatuhan wajib pajak dapat meningkat akibat terdampak covid-19. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan pemberian pengurangan pajak bumi dan bangunan perdesaan dan perkotaan dan perdesaan (PBB-P2) akibat dampak pandemi covid-19 di Kota Pekanbaru. Penelitian ini menggunakan metode kualitatif bersifat deskriptif, dengan teknik pengumpulan data observasi, wawancara dan dokumentasi. Penelitian ini menggunakan teori William N. Dunn (2003) dengan enam indikator yaitu: Efektifitas, Efisiensi, Kecukupan, Pemerataan, Responsivitas dan Ketepatan. Berdasarkan hasil penelitian dapat disimpulkan bahwa evaluasi pemberian pengurangan pajak bumi dan bangunan perdesaan dan perkotaan (PBB-P2) akibat dampak pandemi covid-19 dinilai belum berjalan maksimal dikarenakan tidak dapat membantu mencapai target wajib pajak yang lapor SPPT dan penerimaan pajak pada tahun berjalan. Kendala dalam pelaksanaan pemberian pengurangan pajak tersebut yaitu, rendahnya tingkat kesadaran masyarakat, kurangnya sosialisasi akibat minim anggaran, dan pemuktahiran database yang kurang lengkap dan akurat. Sehingga hal tersebut berpengaruh besar terhadap pencapaian tujuan kebijakan pemberian pengurangan pajak bumi dan bangunan perkotaan dan perdesaan (PBB-P2) akibat dampak pandemi covid-19 di Kota Pekanbaru.
The comparative ecology of bobcat, black bear, and Florida panther in South Florida
Authors: Maehr David Steffen
Published: February 2024

Comparisons of food habits, habitat use, and movements revealed a low probability for competitive interactions among bobcat (Lynx rufus), Florida panther (Puma concolor coryi), and black bear (Ursus americanus) in South Florida. All three species preferred upland forests but consumed different foods and utilized the landscape in ways that resulted in ecological separation. Further, panthers exhibited crepuscular activity whereas black bears were predominantly diurnal. Diet, movements, and reproduction varied seasonally among species. Subadults of all three species demonstrated extensive dispersal abilities, but only male black bears were documented to have crossed the Caloosahatchee River, a potential landscape barrier that may restrict effective dispersal northward in bobcats and panthers. Because bobcat and black bear in South Florida occur at relatively high densities, anthropogenic changes to the landscape and sea level rise will affect them less severely than panther. The problems associated with the habitation of a naturally fragmented and patchy forest are exacerbated by the conversion of productive habitat types to types that avoided. Another factor that threatens the stability of ecological relations among this carnivore community is the range expansion of the coyote (Canis latrans) into South Florida. This canid is known to exhibit interference competition with bobcats, black bears, and panthers in other parts of North America. The diet of the coyote in Florida may overlap with the diets of the three native carnivores by at least 38 percent and as much as 64 percent. The highest concentrations of black bears and panthers in South Florida coincide with an extensive forest, a landscape feature that accounts for only a small proportion of public land. Increasing forest fragmentation from the Sarasota area southeastward suggests that most public lands are relatively unimportant to the two larger species. Because the demographics of even the smallest of these populations (panther) are shown to be typical of healthy populations, creative management, such as flexible reserve boundaries and the enlistment of private property owners in conservation efforts, may be of more immediate value than symptom-oriented management practices such as genetic introgression.
Post-Miocene species of Latirus Montfort, 1810 (Mollusca: Fasciolariidae) of southern Florida, with a review of regional marine biostratigraphy
Authors: Lyons William G.
Published: February 2024

Pliocene and Pleistocene marine deposits of southern Florida include the Tamiami, Caloosahatchee, Bermont, Ft. Thompson, and Coffee Mill Hammock formations. Eight species of Latirus from three of these deposits are described and illustrated. Lantirus (Latirus) nosali new species and L. (Polygona) miamiensis Petuch, 1986, occur in the middle Pliocene Pinecrest facies of the Tamiami Formation; L. (L .) stephensae new species, L. (P.) hypsipettus Dall, 1890 (synonym: L. tessellatus seminolensis M. Smith, 1936), and L . (P.) caloosahatchiensis new name for L . tessellatus Dall, 1890, non Récluz, 1844, nec Kobelt, 1874, occur in the late Pliocene Caloosahatchee Formation; and L. (L.) cariniferus (Lamarck, 1816), L. (P.) maxwelli Pilsbry , 1939, and L. (P.) jucundus McGinty, 1940, occur in the early Pleistocene Bennont Formation. No species of Latirus is known from the late Pleistocene Ft. Thompson or Coffee Mill Hammock formations. The Florida fossils are compared with 9 late Miocene to Pleistocene species from the Caribbean Basin and with 11 species in the Recent fauna of Florida and the Caribbean Sea. Of the four Recent species of Latirus that occur in Florida, only one also occurs in Florida Pleistocene deposits, but three, and possibly all four, are known as Pleistocene fossils in the Caribbean Basin.
Neotoma floridana floridana: Natural history, ecology, and movements in north-central Florida
Authors: HaySmith Leslie
Published: February 2024

A behavioral ecology study on the eastern woodrat (Neotoma floridana foridana) was conducted between September 1988 and February 1990 on the Katharine Ordway Preserve-Swisher Memorial Sanctuary. The Preserve is located in north-central Florida, approximately 5 miles east of Melrose. The goal of the study was to investigate factors that may influence density and distribution of Neotoma on the Ordway Preserve. Distribution of the eastern woodrat is closely associated with mesic hardwood hammocks on the Preserve. Five study sites were therefore selected in three habitat types: mesic hammock with open understory, mesic hammock with saw-palmetto understory, and bottomland hardwood swamp. Trapping along strip-transects at these sites demonstrated that the bottomland hardwood swamp consistently had the highest density of woodrats (4.3/ha at initiation of study). Densities fluctuated in all 5 study sites, and at Goose and Ashley lakes populations crashed. Radio telemetry was used to evaluate woodrat movements, habitat utilization, and den use. Woodrats were nocturnal with peaks in nighttime activity between 2000-2200 and 0100-0330 hours. Mean homerange size was larger in the mesic hammock with saw-palmetto understory (1.05 ha), which was least dense in horizontal woody growth. Home ranges were smaller in the mesic hammock with open understory (0.25 ha) and bottomland hardwood swamp (0.69 ha) which were more complex in horizontal and vertical vegetation structure. Home range size was positively correlated to number of dens used, which ranged from 1 to 3 dens in use at one time. Dens of woodrats were the center of all activity. Nest fidelity was high, but some individuals changed dens. Social tolerance was low, radiotelemetry and trapping observations rarely documented animals in close proximity to each other. In summary, the bottomland hardwood swamp, which has the highest stem density and vegetation cover supports the highest density ofwoodrats. These habitat features may influence smaller home ranges. The density fluctuations in all study sites and subsequent population crashes in two mesic hammock habitats, suggest woodrats may be influenced by external factors such as predation and drought conditions. Forests with less horizontal and vertical structural complexity may be marginal to woodrats due to cover requirements and food resource distribution. Populations inhabiting these environments may therefore be more vulnerable when heightened stress levels occur, such as changes in climatic conditions.
Growth and maturity of the gopher tortoise in southwestern Georgia
Authors: Landers J. Larry , McRae W. Alan , Garner James A.
Published: February 2024

Growth rates of gopher tortoises (Gopherus polyphemus) were determined by measuring individuals during two consecutive years and by correlating plastral annuli counts and measurements with shell dimensions. Ninety-three percent of growth occurred from April-October. The annual increment in carapace length (CL) for immatures was 11-12 mm; this varied by CL class. Growth increments were greatest for specimens 100-190 mm CL (about 4-11 yr of age), and gradually decreased thereafter. However, body volume increments peaked as tortoises grew from 220-230 mm CL, shortly before attainment of somatic maturity. Sexual maturity typically occurred at age 16-18 years (230-240 mm CL) in males and at 19-21 years (250-265 mm CL) in females. Thereafter, growth in both sexes was reduced, but females grew at greater rates and became significantly larger. Development of tortoises living in sand ridge habitats in southwestern Georgia was much slower than in Florida: maturity was delayed about 7 years. Growth was influenced by habitat quality, ambient temperature, and length of the annual activity season. The extended period of time required for attainment of maturity is potentially a limiting factor in population growth, and becomes more important in the northern portions of the species' range.
The Status and Ecology of the American Crocodile in Haiti
Authors: Thorbjarnarson John B.
Published: February 2024

The American crocodile (Crocodylus acutus) is the most widely distributed of the New World crocodiles. Due to a combination of hunting for its hide, habitat destruction, and malicious killing, the American crocodile is currently in danger of extinction, with isolated populations existing for the most part only in relatively undisturbed areas. Conservation and management programs are sorely needed to protect this species, but are hampered by a lack of knowledge concerning the current status of many of the extant populations and biological data concerning many aspects of the crocodile's natural history. In Haiti, crocodiles were once widely distributed throughout coastal and lowland areas where suitable habitat was available. Today, the range of the crocodile in this country has been greatly reduced, and the few extant populations have been severely depleted, remaining only in those areas that have a combination of relatively low human population density and sufficient mangrove habitat. Presently, no commercial hide hunting is occurring, and the taking of crocodiles for food or the use of their by-products are restricted to two areas bordering the Dominican Republic. Habitat destruction and incidental killings, primarily by fishermen, represent the greatest threat to crocodiles in Haiti today. The largest remaining population is found in Etang Saumâtre, Haiti's largest lake (113 sq km). Etang Saumâtre is a brackish lake, located in a sparsely inhabited region only 30 km from the capital of Port-au-Prince. The total crocodile population in the lake is estimated at 450. Over a 13-month period, various aspects of the demography, reproductive ecology, diet, and habitat selection of these crocodiles were investigated. The results are discussed in the light of other work which has been done on crocodilians. The final section outlines several recommendations for the conservation of crocodiles in Haiti.
Similarity and Variation in Plant Names in Five Tupi-Guarani Languages (Eastern Amazonia)
Authors: Balée William , Moore Denny
Published: February 2024

This paper examines similarity and variation in plant words in five Tupi-Guarani languages of eastern Amazonia. These languages are Araweté, Asurini, Ka'apor, Tembé, and Wayāpi. The paper attempts to explain why words denoting certain plants are nearly the same in most of these languages whereas words for other plants are highly variable from one language to another. A total of 625 plant names from these languages were elicited for 167 botanical species, divided among non-domesticates, semi-domesticates, and domesticates. Plant names are of two basic types, metaphorical/descriptive and literal. The results show clearly that (1) the more intensively managed plants have higher rates of similarity in their names from one language to another; (2) a nomenclatural system appears to intervene between degree of plant management and similarity of names--the types of names which the nomenclatural system assigns to domesticates strongly tend to be literal, the types assigned to semi-domesticates show an increasing proportion of metaphorical terms, and the majority of those assigned to non-domesticates are metaphorical; (3) the literal pIant terms strongly lend to be much more similar from language to language than are metaphorical terms, regardless of degree of domestication of the referents; and (4) the ratio of literal to metaphorical plant words, combining names from all plant management types, is not significantly different between the five languages. It is suggested that cultural factors of plant management and the plant naming system combine with the linguistic properties of names and diachronic linguistic processses to produce similarity and variation in plant vocabulary.
The Range of the Snail Kite and its history in Florida
Authors: Sykes Paul W.
Published: February 2024

A study of the status, distribution, life history, and ecology of the Snail (Everglade) Kite (Rostrhamus sociabilis ptumbeus) was conducted in Florida beginning in the fall of 1967 and completed at the end of December 1980. This paper covers the distributional aspects of the study. Taxonomists have generally recognized four subspecies of Rostrhamus sociabilia, but more recently Amadon (1975) concluded that the birds in Florida and Cuba are inseparable, and he assigned levis of Cuba to plumbeus. This paper follows that opinion. The ranges of the Snail Kite and its subspecies are presented in four range maps based on a thorough review of the literature and information supplied by ornithologists working in or visiting various parts of the Western Hemisphere. The total range in Florida is mapped in detail. The original and present (1968-1980) ranges in Florida are presented. The present range was found to be about 9% of the original. The legal descriptions of localities used by kites during the 1968-1980 period are listed in Appendix 2. Records of the Snail Kite from 1844 through 1980 in the United States cover its occurrenee at 80 localities in Florida, 1 in Georgia, and 3 in Texas. The Florida localities are numbered and shown in Figure 15. The localities are grouped under 12 natural drainage systems, 3 regions, and 6 political divisions. The listing of records is as complete as possible. The range and historical data for Florida were obtained from a review of the literature, a thorough search for preserved material in museum and private collections in the United States, Canada, Mexico, and Europe, field observations throughout the state by the author from the fall of 1967 through the end of December 1980, and the assistance of cooperators. Curated collections that were found to have no kite materials from Florida are listed in Appendix 1. A complete list of preserved Snail Kite material originating from Florida is found in Appendix 3. These include 159 skins and mounts, 148 egg sets, and 1 skeleton. There appears to be no fluid (whole) specimen of the Snail Kite for Florida. Information listed in Appendix 3 includes locality at which the material was collected, date, catalog number, curatorial institution, and sex. The number of skins and egg sets at each curatorial institution are listed in Table 1. Kites have been recorded in 33 Florida counties. During 1968-1980, the most important areas in Florida for the Snail Kite were themarsh on the west side of Lake Okeechobee (Fig. 9) and the eastern and southern sectors of Conservation Area 3A (CA3A) (Fig. 13) Habitats in these two areas should be main- tained to insure their continued suitability for this species.
Late Miocene mammals from the Mauvilla local fauna, Alabama
Authors: Hulbert Richard C. , Whitmore Frank C.
Published: February 2024

The Mauvilla local fauna, Mobile County, Alabama, contains 15 mammalian taxa, of which 12 are either new or have not previously been reported from this locality. Most abundant are three equids, Cormohipparion emsliei, Neohipparion eurystyle, and Protohippus gidleyi, a new species of protoceratid artiodactyl, Synthetoceras davisorum, and a large species of peccary, Prosthennops cf. serus. Synthetoceras davisorum is distinguished from Synthetoceras tricornatus by its distinctly smaller size and several dental characters including absence of a parastyle on the P4. Other notable members of the fauna include a large borophagine canid, the rhinoceroses Teleoceras and Aphelops, the artiodactyls Pleiolama and Pediomeryx, and the long-snouted dolphin Pomatodelphis. Biochronologic analysis of the mammals indicates a late early Hemphillian age (6.8 to 7.3 Ma) for the fauna, about 2 myr younger than previously reported. The mammalian component of the Mauvilla local fauna more resembles late early Hemphillian assemblages from central Florida than those from northern Texas and the Great Plains.
Ungulates of the Toledo Bend Local Fauna (Late Arikareean, Early Miocene), Texas Coastal Plain
Authors: Albright L. Barry
Published: February 2024

The Toledo Bend Local Fauna includes the most diverse assemblage of mammals yet reported from the earliest Miocene Gulf Coastal Plain. Faunal affinities with the Buda Local Fauna of northern Florida, as well as with faunas of the northern Great Plains and Oregon, suggest a "medial" to late Arikareean age. Of 26 mammalian taxa represented, the 17 ungulates are discussed in this report; the carnivores, small mammals, and lower vertebrates are discussed elsewhere. All ungulate taxa are browsers rather than grazers, and many have not previously been recorded from the Gulf Coastal Plain. Riparian forms such as anthracotheres and tapirs account for a large percentage of mammalian remains recovered, although horses, rhinoceroses, and a small, new species of protoceratid, Prosynthetoceras orthrionanus sp. nov., are also common. Other ungulates include a small chalicothere, a new small rhinoceros, Gulfoceras westfalli gen. et sp. nov., and a giant entelodonts. The abundance of protoceratids, tapirs, anthracotheres, and rhinoceroses, the absence of oreodonts, and the rarity of camelids at Toledo Bend contrasts with Arikareean faunas in Florida where protoceratids and anthracotheres are absent, tapirs and rhinos are extremely rare, oreodonts are present, and camelids are relatively common.
A zoogeographic analysis of variation in Recent Geomys pinetis (Geomyidae) in Florida
Authors: Wilkins Kenneth T.
Published: February 2024

Cranial characters were used to assess phenetic relationships of Geomys pinetis populations in Florida. The observed pattern of geographic variation is examined in light of rivers and patchy distribution of suitable habitats that influence dispersal of pocket gophers and the effects of sealevel changes on isolation of populations. Phenetic breaks in the pattern of geographic variation correspond to the Apalachicola and, to a lesser extent, the Suwannee rivers. Several features of these river corridors explain their relative effectiveness as barriers: (1) potential for gene flow around river headwaters, (2) effective width of the river corridors, and (3) various streamflow parameters. The barrier effects of the Apalachicola and Suwannee rivers on other vertebrate and invertebrate taxa are discussed.
Willingness of Indigenous Students in Communication Using Filipino Language
Authors:   UM Digos College, Digos City, Sugue Jr. Alex M. , Panaguiton Ben Michael B. ,   UM Digos College, Digos City, Bernal Arnel II S. ,   UM Digos College, Digos City
Published: February 2024

The willingness to use a second language in communication is a challenge faced by indigenous students, resulting in a lack of self-confidence, difficulty in finding appropriate words, and anxiety that affects the lack of interest in engaging in conversations. This research aims to identify the willingness of indigenous students to use the Filipino language in communication. The study utilized descriptive research involving (N=96) indigenous college students from UM Digos who participated in the adopted questionnaires. Mean, frequency distribution and t-tests were used as statistical tests. The survey results showed that the willingness of indigenous students to use the Filipino language in communication is at a high level, indicating that it is frequently observed. However, the researchers encourage students, teachers, and staff to consistently use the Filipino language, both inside and outside the school. This serves as a way to maintain their willingness to communicate using the Filipino language at a high level.
The Effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on Tax Aggressiveness of Property and Real Estate Company Listed on Indonesia Stock Exchange (IDX) for the Period 2016 – 2020
Authors:   The Faculty of Economics and Business, Lambung Mangkurat University, Indonesia, Saprudin Saprudin , Meiditasari Christin Natalia ,   The Faculty of Economics and Business, Lambung Mangkurat University, Indonesia, Fatimah Fatimah ,   The Faculty of Economics and Business, Lambung Mangkurat University, Indonesia, Nordiansyah M. ,   The Faculty of Economics and Business, Lambung Mangkurat University, Indonesia
Published: February 2024

This study aims to determine and analyse the effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on the Tax Aggressiveness of Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. Using quantitative methods with associative relationships. The population in this study are Property and Real Estate Companies listed on the Indonesia Stock Exchange, with a sample of 17 companies. Sampling was done by using purposive sampling method. Data analysis technique used multiple linear regression. The results of the research shows that Leverage has an effect on Tax Aggressiveness. Meanwhile, Capital Intensity, Company Size, and Independent Commissioner have no effect on Tax Aggressiveness. This can be interpreted that the level of Leverage can affect Tax Aggressiveness of Property and Real Estate Companies.
Google Maps API as a Development Tool for Implementing a Dynamic Map for the Purpose of Locating Points of Interest
Authors: Hajdar Amir , Kazija Sead , Mulahusić Admir , Tomović Dejan
Published: February 2024

Google Maps API is an application programming interface developed by Google in order to aid software developers to easier develop mapping software. Using internet technologies, todays maps are created to be dynamic, and not static as they used to be. This paper defines the concept of using Google Maps API, and explains the steps needed to start developing a mapping software. Like any other technologies, this technology also has weakneses which are described in the paper. Through testing, it was concluded that manufacturers are not yet fully complied with EXIF standard. So, it is absolutely necessary to test the device and PHP installation before we can be sure that the data from the photo can be read. Web page has been created. At this web page user is able to test his/her own photographs with location embedded data and the link is given in the paper.
Geodesy from Mesopotamie to Global Geodetic Observing System
Authors: Mulić Medžida , Vrce Esad , Omićević Džanina , Đonlagić Eldin
Published: February 2024

During the six millennia of the existence of the civilization on the Earth, surveying techniques have been experienced difficult foreseeable changes. The definition and role of geodesy have been changing accordingly. Geodesy has evolved from its original classic definition that "studying the movements of celestial bodies, the shape and dimensions of the Earth" in the "science which, beside it noted above, studies its changes and complex dynamic processes that ongoing inside the Earth, on the surface, above its surfaces, and evironment. The paper is overview of the geodetic techniques and the surveying instruments, cadastre and cartography in the ancien civilizations: Mesopotamia, ancient Egypt, antic Greece, ancient Rome, to the Europeans, from the 17th century to modern times. A detailed description devoted to surveying and geodetic works in Bosnia and Herzegovina, from the time of Ottoman Empire, through the Austro-Hungarian survey, to the modern achievements Global Geodetic Observing System-GGOS, the main component of the International Association of Geodesy described at the end.
GNSS Meteorology and Tropospheric Paramteres Investigation
Authors: Tabaković Alma , Krdžalić Dževad , Mulić Medžida
Published: February 2024

Troposphere plays crucial role for geodetic comunity, which can primarly be seen in its influence on GNSS observations. At the same time, troposhpere is the place where almost all hidrometeorological phenomena that effect our everyday life occure. Scientists have found a way to use systematic influence that troposphere has on GNSS signal and turn it into meteorological indicator, water vapor quantity. In this paper term of GNSS meteorology is described, as well as its basic classification and application.
Radar Satellite Imagery and Automatic Detection of Water Bodies
Authors: Čotar Klemen , Oštir Krištof , Kokalj Žiga
Published: February 2024

System for mapping of water bodies in Slovenia and its immediate neighbourhood with Sentinel-1 radar satellites have implemented. Algorithms automatically detect presence of new data in the archive, download the data, analyse it, write the results, and upload them to a web portal. New acquisitions are currently available every six days, but this time will be halved when the second Sentinel-1 starts delivering the data.
Vlogger and Brand Credibility Perception: A Systematic Literature Review of Endorsement Effectiveness in Youtube Vlogs
Authors: Zahrah Ina Nafilla
Published: February 2024

The presence of online celebrities, such as YouTube vloggers, has made online marketing efforts through endorsements even easier. This study analyses the effectiveness of endorsements on YouTube vlogs (video blogs) by assessing the perceived credibility of vloggers and brands. The research was carried out through the systematic literature review method by following various stages in the Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) model. Of the 16 available articles, 4 journal articles were produced, which discussed in detail the effectiveness of endorsements on YouTube vlogs to perceptions of vloggers and brand credibility. The results of this study show that the endorsement's effectiveness is closely related to the vlogger's perceived credibility while also impacting the endorsement product. Overall, understanding the effectiveness of endorsements on YouTube vlogs can help companies choose the right vloggers and achieve marketing success.
Diseño del Sistema Agroforestal Tradicional Andino, respetando la diversidad biocultural, en la comunidad quichua de el manzanal, parroquia Caranqui, cantón Ibarra
Authors: Carvajal Benavides José Gabriel , Mugmal Farinango Yomaira Cristina , Rosales Enríquez Oscar Armando , Layana Bajaña Eleonora Melissa
Published: February 2024

En la investigación se abordó el procedimiento técnico – forestal, para el diseño de un sistema agroforestal en la comunidad Quincha Caranqui. El predio en estudio no cuenta con un diseño agroforestal técnico y presenta una disminución en su capacidad productiva regular esperada debido a inadecuadas prácticas agrícolas y arreglos espacio temporales inapropiados. El objetivo del estudio fue caracterizar y diseñar un sistema agroforestal andino, acorde al predio. Se planteó una metodología con enfoque cualitativo, de alcance descriptivo y de diseño no experimental. Para ello se aplicó la teoría de Somarriba del Diagnóstico y Diseño Agroforestal adaptada al contexto local, considerando tres dimensiones: a) diagnóstico biofísico, b) social y c) económico para finalmente diseñar y proponer una estructura del sistema agroforestal andino que respete lo tradicional e incorpore técnicas y practicas actuales adaptadas a la región andina. Como resultado, el diagnóstico biofísico se describió que posee parcelas con diferentes tamaños, de forma irregular, para cada subparcela y se registró la diversidad biocultural andina existente, como lo demuestran los tipos de cultivos, especies de árboles frutales, especies forestales y la inclusión de animales. En términos socioeconómicos, la familia mostró predisposición para invertir y mejorar el rendimiento y diversificar la productividad del predio. Se propusieron dos sistemas agroforestales: uno agrosilvícola, con la práctica de cercas vivas mixtas a un distanciamiento entre planta de 1,5 metros con las especies forestales de Alnus acuminata, Buddleja incana y Erythrina edulis y otro silvopastoril, donde se aplicó la práctica de árboles en pasturas con un distanciamiento de 8 metros entre hileras y un espacio de 10 metros entre planta, con la especie Erythrina edulis. Se concluye, que estas prácticas beneficiarán tanto a la familia como a la fertilidad del suelo, gracias a las características y bondades propias de las especies forestales.
PERCEPTIONS OF HIGHER EDUCATION PROFESSIONALS ON THE UTILITY OF THE ACTIVITIES, PROGRAMS, OR POLICIES TOOL TO PROMOTE SELF-DETERMINATION FOR COLLEGE STUDENTS WITH DISABILITIES
Authors:   University of Kansas, Taconet Ashley , Tarconish Emily , Madaus Joseph W. , Gelbar Nicholas , Dukes III Lyman , Faggella-Luby Michael , Mills Don
Published: February 2024

Self-determination has been associated with academic success for college students with and without disabilities. The APP Tool was designed to allow higher education professionals to examine which campus Activities, Programs, or Policies (APPs) promote, and which might hinder, the development of student self-determination. This study used the qualitative basic interpretive approach (Merriam & Tisdell, 2016) to analyze data from semi-structured interviews of three focus groups of higher education professionals (practitioners) that were conducted to ascertain their impressions of the utility of the tool. Use of the APP Tool led practitioners to reflect on what self-determination included and what campus efforts were currently fostering these skills. Implications of the APP Tool included use as (1) a progress monitoring tool for student self-determination skills and (2) an evaluation tool for current campus programming.
NEUROSCIENCE CONCEPTS SUPPORTING TEACHERS’ ADAPTIVE EXPERTISE
Authors: Simmers Kristen , Massey Sameera
Published: February 2024

Effective, responsive teaching benefits from a foundational understanding of the cognitive and neural mechanisms that underlie student learning, which can inform teachers’ instructional decisions. This article explores the potential influence of neuroscience concepts on teachers’ adaptive expertise, which can empower educators to navigate unpredictable teaching scenarios with efficient flexibility. The interdisciplinary framework of Mind, Brain, and Education (MBE) is proposed as a means to enhance this adaptability. Two core MBE concepts are explored: neuroplasticity, underscoring the brain’s adaptability through learning experiences, and the intertwined nature of emotion and cognition in shaping the learning process. Integrating MBE insights offers educators a holistic lens with which to better analyze and respond to classroom dynamics using research-informed approaches, thus maximizing student engagement and learning outcomes.
Sustainable Energy Transitions in Uganda: Influential Determinants of the Renewable Energy Landscape
Authors:   Department of Electrical, Telecommunications and Computer Engineering, School of Engineering and Applied Sciences, Kampala International University, P.O. Box 20000, Kampala, Uganda, Mundu Muhamad Mustafa , NnamchI Stephen Ndubuisi ,   Department of Mechanical Engineering, School of Engineering and Applied Sciences, Kampala International University, P.O. Box 20000, Kampala, Uganda., Muhaise Hussein ,   3Department of Computer Science, Faculty of Science and Technology, Kampala International University, P.O. Box 20000, Kampala, Uganda
Published: February 2024

This comprehensive review explores Uganda's journey towards sustainable energy transitions, emphasizing the pivotal factors influencing their evolution and acceptance. A thorough examination of the current state of Uganda's renewable energy sector is presented, shedding light on both the driving forces propelling its growth and the formidable challenges it confronts. The paper meticulously dissects the intricate interplay between governmental policies, technological advancements, financial mechanisms, and societal awareness, illuminating the dynamic landscape within which Uganda's sustainable energy initiatives unfold. Furthermore, an exploration of the socioeconomic and environmental implications of these transitions is undertaken, recognizing their profound impact on livelihoods, economies, and the ecological equilibrium. In addition to its analytical depth, this paper proffers a set of insightful and pragmatic recommendations, articulating a strategic roadmap aimed at accelerating progress towards a more sustainable, resilient, and environmentally conscious energy future in Uganda. By synthesizing robust research with actionable guidance, this review stands as an invaluable resource for policymakers, stakeholders, and individuals with a vested interest in Uganda's sustainable energy trajectory. It not only elucidates the current landscape but also provides a forward-looking perspective, positioning itself as a catalyst for positive change in the realm of sustainable energy. Keywords: Sustainable Energy, Renewable Energy, Energy Transition, Uganda, Policy, Socio-Economic Impacts, Environmental Sustainability, Renewable Scenario
Deep Learning in Dental Radiographic Imaging
Authors: Kim Hyuntae
Published: February 2024

Deep learning algorithms are becoming more prevalent in dental research because they are utilized in everyday activities. However, dental researchers and clinicians find it challenging to interpret deep learning studies. This review aimed to provide an overview of the general concept of deep learning and current deep learning research in dental radiographic image analysis. In addition, the process of implementing deep learning research is described. Deep-learning-based algorithmic models perform well in classification, object detection, and segmentation tasks, making it possible to automatically diagnose oral lesions and anatomical structures. The deep learning model can enhance the decision-making process for researchers and clinicians. This review may be useful to dental researchers who are currently evaluating and assessing deep learning studies in the field of dentistry.
Assessment of Wear Resistance in Tooth-Colored Materials for Primary Molar Crown Restoration in Pediatric Dentistry
Authors: Kang Hyun Seok , Shin ooseok , Kang Chung-Min , Song Je Seon
Published: February 2024

The objective of this study was to assess the wear resistance of tooth-colored materials used in crown restoration for primary molars with a chewing simulator. In this study, four groups-three experimental groups and one control group-were included. They consisted of three-dimensional (3D) printed resin crowns (NextDent and Graphy), milled nano-hybrid ceramic crowns (MAZIC Duro), and prefabricated zirconia crowns (NuSmile). Twelve mandibular second molar specimens were prepared from each group. In the wear experiment, 6.0 × 105 cycles were conducted with a force of 50 N, and a 6 mm-diameter steatite ball was used as an antagonist. The amount of wear was calculated by comparing the scan files before and after the chewing simulation using 3D metrology software, and the worn cross-section was confirmed by scanning electron microscopy (SEM). The resin and ceramic groups did not exhibit any statistically significant differences. However, compared to other crown groups, the zirconia crown group demonstrated notably reduced levels of wear (p < 0.05). In SEM images, layers and cracks were observed in the 3D-printed resin crown groups, which differed from those in the other groups.
Enhancing the Antibacterial Effect of Erythrosine-Mediated Photodynamic Therapy with Ethylenediamine Tetraacetic Acid
Authors: Choi MinKi , Kim Haeni , Lee Siyoung , Lee Juhyun
Published: February 2024

This study evaluated the additive impact of ethylenediamine tetraacetic acid (EDTA) on erythrosine-mediated photodynamic therapy (PDT) against Streptococcus mutans (S. mutans) biofilm by measuring colony-forming units and applying confocal laser scanning microscopy. Fifty-six bovine incisors, free from dental caries or structural defects, were utilized in this study. Dentin specimens were created by cutting with a low-speed diamond disk under a continuous flow of water, resulting in dimensions of 6.0 mm × 3.0 mm × 2.0 mm. The specimens were categorized into 4 groups: Control, EDTA, PDT, and EDTA + PDT. S. mutans ATCC 25175 was employed to establish biofilm on the dentin specimens. A 17% EDTA solution was applied for 1 min. For PDT, erythrosine served as the photosensitizer. Finally, a light-emitting diode source (385 - 515 nm) was employed in this study. The PDT group exhibited a significantly lower bacterial count than both the control and EDTA groups (p < 0.001). The EDTA + PDT group demonstrated a significantly reduced bacterial count compared to the other 3 groups (p < 0.001). This study demonstrated that EDTA enhances the antimicrobial efficacy of PDT on S. mutans biofilm. Even at a low concentration of photosensitizer, the combination of EDTA and PDT yields a significant antibacterial effect.
Multilevel Analysis on Spatial Distribution and Socio-Environmental Factors of Dental Caries in Korean Children
Authors: Park See-in , Im Changmin , Kim Gimin , Lee Jaesik
Published: February 2024

This study aims to identify the regional distribution in the prevalence of dental caries and related multidimensional factors among 12-year-old children in Korea. Data from the 2018 Child Oral Health Survey were used to calculate the average DMFT index of 12-year-old children in metropolitan cities, and a multi-level regression model was applied to explain the regional distribution of dental caries prevalence and related factors. Factors were divided into two levels by administrative structure. This study finds a significant regional difference in the prevalence of dental caries in 12-year-old Korean children across metropolitan cities. Multilevel analysis showed that districtlevel factors (average number of pit and fissure-sealed permanent teeth, dental treatment demand rate, preventive treatment rate, sex ratio, and number of dentists per 100,000 people) and metropolitan-level factors (intakes of cariogenic beverages and number of pediatric dental hospitals and clinics per 100,000 people) had a significant effect on dental caries prevalence (p < 0.05). Individual characteristics and local socio-environmental factors influence the prevalence of dental caries. Especially considering the strong dependence on preventive treatment and accessibility to dental care services, it is necessary to provide adequate preventive treatment and expand health care resources in high-risk areas of dental caries.
Association between metabolic syndrome and lupus nephritis activity
Authors: Rabrenović Violeta , Petrović Milica , Rabrenović Milorad , Rančić Nemanja
Published: February 2024

Background: Metabolic syndrome (MetS) in patients with systemic lupus erythematosus (SLE) represents an additional burden and a poor prognostic factor for the onset or worsening of atherosclerosis and cardiovascular complications. In many patients with lupus nephritis (LN), MetS is often already manifested initially. Our work aimed to determine the frequency and characteristics of MetS in patients with LN, as well as the relationship components of MetS and characteristics of disease activity. Methods: The clinical study included 67 patients with LN, 54 (80.59%) female and 13 (19.41%) male, with an average age of 42.86±14.46 years. Patients were divided into two groups: with MetS (35.82%) and without MetS (64.18%), active LN had (34 or 50.74%), and LN in remission (33 or 49.25%). We monitored clinical and biochemical parameters of interest. Results: Comparing patients with LN collectively, as well as those with MetS and without MetS, we observed that patients with MetS were older (p=0.001), BMI (p<0.001), and systolic arterial pressure was higher (p=0.002), and smokers were more common in this group (p<0.001). In the analysis, increased triglycerides (p<0.001) and creatinine (p=0.027), and decreased albumin (p=0.050) and GFR (p=0.020) were observed in the group with MetS. MetS was present in 44.11% of patients with active LN and in 27.7% with LN in remission. The most common MetS parameter was arterial hypertension (76.6%), which correlated with GFR and creatinine; hypertriglyceridemia (47.8%), which is correlated with anti-ds-DNA Ab, erythrocyturia, proteinuria, and SLEDAI/r index; decreased HDL cholesterol (28.4%) which significantly correlated with albumin, C3 and anti-ds-DNA Ab. Conclusions: In our patients with LN, MetS was associated with older age, impaired kidney function, and smoking. The most common parameter of MetS was arterial hypertension and dyslipidemia, which were significantly correlated with disease activity parameters, indicating an increased risk of cardiovascular complications in this group of patients.