bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Full Disclosure Policy Compliance on Financial Performance of Local Government Units Moderated by Opinion in the Independent Auditor’s Report: A Study Conducted in the Province of Bataan, Philippines
Authors: Ruz Lady Marianne
Published: October 2022

This study was conducted to examine the effect of Full Disclosure Policy (FDP) compliance on financial performance as moderated by audit opinion. The sample of the study was the twelve (12) city and municipal Local Government Units (LGUs) in the Province of Bataan within two years’ time or fiscal year 2018-2019. Descriptive research design was utilized. The researchers used secondary data, particularly the Statement of Receipts and Expenditure (SRE) and Auditor’s Reports of selected local governments. The data were analyzed with SPSS results using multiple linear regression analysis. Disclosure compliance was measured through the availability of fourteen (14) financial documents queried at the FDP portal, while financial performance was measured by the computation of ten (10) financial indicator ratios using the formula extracted from SRE manual published by Bureau of Local Government Finance (BLGF). Audit opinion was used as a moderating variable and it was measured using proxy for each type of opinion. The findings of the study revealed that FDP compliance has no significant effect on financial performance. Moderation analysis also showed the absence of correlation between the variables examined. Hence, audit opinion has no moderating effect on disclosure compliance and financial performance. The outcome of the study is beneficial not only to LGUs but also to agencies and attached bureau for local governments to use as a guide for material considerations in determining future initiatives to improve the policy on government financial reports. This study is also useful for citizens and interest groups to have an idea as to the control efficiency and fiscal discipline of LGUs towards the provision of public services. Lastly, the result may provide empirical evidence for conducting further studies and it can develop existing accounting literature to strengthen the research related to the possible effects of the level of disclosure compliance and influencing factors of financial performances.
Effect of Augmented Reality on the Academic Performance of Undergraduate Students in Econometrics in Northwest, Nigeria
Authors: Bawa Nura , Haliru Umar
Published: October 2022

The paper investigated the effect of augmented reality on the academic performance of undergraduate students in econometrics in the northwest, Nigeria. The paper sought to determine whether there was a difference in the academic performance of the students taught using AR and those taught the same using a traditional approach. The study adopted a quasi-experimental design. The population of the study involved all 300- level students in the two universities under the study. Intact classes of 41 and 31 students were selected as experimental and control groups respectively. An augmented reality (Simple Boy) was used as the treatment, and an econometrics test instrument (ETI) was used as a research instrument for the study. The instrument was validated by experts, and subjected to a pilot study. A reliability index of 0.76 was obtained using KR-21. The study found that there was a significant difference in the academic performance of the students taught using the AR and those taught the same content using the traditional approach in favour of those taught using the AR. There was also a significant difference in the academic performance of the students taught using the AR-based on gender, in favour of female students. The study concluded that augmented reality is an emerging technology that if used diligently in the instructional process is capable of revolutionizing education in the 21st century. There is no doubt that the technology is effective in improving students’ active participation in the learning process which in turn promotes students’ academic performance at all levels of education. It was recommended that Based on the findings of the study, it is recommended that researchers should design and develop augmented reality apps and test their effectiveness in different scenarios and different learning environments. This would help to further ascertain its strengths and weaknesses for quality assurance, control, and integration in the education sector.
Perceptions of Ethical Climate on Deviant Behavior: The Mediating Role of Work Spirituality
Authors: Gadi Paul Dung , Bagobiri Esther , Ali James
Published: October 2022

This paper examines the relationship between employees' perceptions of the workplace's ethical climate and deviant behavior. The authors also suggest examining workplace spirituality as a mediating factor in the link indicated above. Using a sample of 257 workers from four industrial enterprises in central Nigeria, a quantitative analysis was carried out. The Smart-PLS 3.3.9 program was used to test the hypotheses. The results demonstrated that deviant behavior is directly and negatively impacted by the ethical climate. However, the findings also allow the researchers to confirm the role of workplace spirituality as a mediator in the association between the ethical climate and deviant behavior. Due to this fact, researchers may now focus on defining and putting into practice control mechanisms that inform managers of how well the ethical climate is seen by employees and HRM managers should be equipped to address the issue.
Exploring The Connection Among Character And Occupation Execution With Exceptional Reference To North Western Railline Association.
Authors: Rajora Akanksha
Published: October 2022

This paper researches the connection between the huge five character attributes and occupation execution. The current examination expects to explore the degree to which character and occupation execution of workers and to railroute association. It is also mainly concerned with analysis and theories surrounded by personality are related to five factors. The present workis therefore a more comprehensive research of the personality and its influence on job performance in the railway organization.
Improving The System of Nut Sales in Uzbekistan
Authors: Norqulovich Sadullayev Ulug’bek , Orifovich Yunusov Iskandar
Published: October 2022

In this article, the object of the introduction of an effective system of growing and selling nuts in the country, the circumstances of its development, the factors affecting it have been investigated and proposals on improving the system of growing and selling nuts have been developed.
Clustering of MSME Development in Lhokseumawe City after Covid 19 Vaccination
Authors: . Asrianda , . Zulfadli , Fahmi Asrul
Published: October 2022

Clustering is developing the MSME economy that emphasizes cooperation among the various elements . MSMEs' geographical concentration is to link to their ability to synergize. Suppliers of goods, service providers, and business actors are all involved. After the Covid 19 vaccination, develop the economy by managing MSMEs and providing solutions. Clustering can be used to show the region's potential, MSMEs' profiles, regional products, regional opportunities, and qualified businesses that can be developed. Based on testing using the elbow method with SSE, the data clustering process for MSMEs in Lhokseumawe City is 4 with cluster income, namely sound, sufficient, and less, less than optimal (sum of square error). The number of clusters used is four, with the starting point chosen randomly. Cluster 0, which has 20 members; cluster 1, which has three items of data; cluster 2, which has one item of data; and cluster 3, which has six items of data, are the results of grouping into four groups.
Green Banking Technology in Curbing Npa in India
Authors: Manikyamba K. , Tyagi Dr.Aarati
Published: October 2022

The main aim of the Indian Government is to achieve Atmanirbhar Bharat through success of Swadeshi movement which focuses on holistic and sustainable development. It is important to keep in mind that to provide conducive environment for the production of indigenous goods and services, cost competitive products with least effect on the climate. During lockdown period due to COVID 19, we witnessed that various financial transactions took place at a fast pace due to the availability of smart technologies.
Considering Covid-19 pandemic and economic slowdown, banks are relying on technology to improve risk monitoring and NPA management competences. The need of the hour is improved Innovative Green Banking Technologies for paper less transaction starting from applying for loans to release of loans, agreements, payback methods and recovery of NPAs etc.,.
The aim of this research paper is to study various financial products, rules and policy of Banks NPA Recovery which promote Green Banking. Banks have a major part in controlling carbon imprint and speedy growth by redirecting capital flows to environmentally accountable projects and pioneering technologies.
Exploring the Proficiency of Virtual Learning Technologies for Language Learning
Authors: JAVA Sandhya , ANSARI Rida , JHAMB Shreya
Published: October 2022

The COVID’19 Pandemic created a major shift in the education delivery system, from the traditional classroom to E-learning for schools and universities. From the many subjects, language learning has been pursued by students and individuals as recreation. People have adopted various online mediums for learning their preferred languages. Educational institutes have embraced applications like Microsoft Teams and Zoom to maintain an effective learning environment for the students. With the development of distance learning technologies, examining the effectiveness of these resources used for teaching has sparked an interest in researchers and educators. This present study seeks to (a) Understand student's perception towards e-learning languages via video conferencing platforms and (b) Identify pros and cons of distance learning technology for teaching dialects. For the purpose of this research, a mixed method research design was employed through an online questionnaire designed for school and university students. This study also carefully reviews existing literature on various aspects of language and distance learning. This research aims to establish concrete evidence to support online learning of languages as a new teaching approach. As a solution, this paper encompasses a conceptual framework that is an AI-based prototype, an extension for video conferencing platforms and learning management systems. Future researchers should explore solutions for resolving challenges shared through this paper.
Woman or Man? A Qualitative Research on Gender-Based Management Perception
Authors: CINI Mehmet Akif , ERIRENCELEBI Meral
Published: October 2022

In today's businesses, it is seen that the patriarchal management patterns of the past gradually lose their effect and business organizational structures are formed in which women are more involved. Although the increase of women in the business world is considered as a positive development, not many studies have been done on the perceptions created by the employees. The main question of this research is: Do you want to work with male or female managers? Why? In this context, the main purpose of the research is to determine the positive and negative aspects and preferability of working with male and female managers through the perceptions of the employees. Content analysis, one of the qualitative research methods, was used in the research. As a sample, 15 employees were determined. The MAXQDA 20 program was used for the analysis of the data obtained, and also was benefiting from the Hierarchical Code-Sub Code Model to determine the positive and negative characteristics of male and female managers. As a result of the research, it was determined that the employees preferred to work with male managers more.
Cross-Cultural Communication in the Post-Epidemic Era - A New Paradigm of Hybrid Teaching and Learning Based on SPOC Flipped Classroom
Authors: Zhang An-ning
Published: October 2022

The COVID-19 epidemic has ravaged the world, and the resulting international disputes have demonstrated the importance of cross-cultural communication. The trend of friendly communication and cooperation among countries is a great trend, and with the increasingly significant influence of China in the international arena, the demand for intercultural communication talents in the whole society is increasing. At present, the overall level of intercultural communication is low, especially for non-English majors. How to cultivate and improve the intercultural communication ability of college students within an effective teaching time frame has become a priority task for intercultural studies. The long-standing bottlenecks of traditional classroom teaching are the key reasons that prevent effective learning from occurring. In this regard, this study firstly compares and analyzes the shortcomings of traditional classrooms, explores the teaching connotation of "intercultural" communication courses, and builds a new hybrid teaching paradigm based on SPOC flipped classroom using modern education technology, integrating online courses, social cooperation and mobile learning into classroom teaching, aiming to comprehensively improve college students' The aim is to improve the intercultural communication ability of college students, and to provide feasible theoretical suggestions and practical references for improving the effectiveness, humanity and practicability of "intercultural communication" classroom teaching.
EFFECT OF CORONA PANDEMIC IN PERFORMANCE EVALUATION OF SELECTED ELSS MUTUAL FUNDS IN INDIA
Authors: Somaiya Jayesh
Published: October 2022

In this paper, ELSS mutual fund performance evaluation is measured through statistical ratios like Standard Deviation, Beta, Sharpe’s Ratio, Jensen’s Alpha, and Treynor Ratio. All the ratios were calculated on the daily returns of the last 3 years. The daily NAV was taken from the websites and the yearly return was calculated on the basis of NAV. The data of NAV was taken from 2017-18 to 2021-22. Effect due to the Corona pandemic can be seen in returns of all funds. Each fund gave a very low return or negative return during 2018-19 and 2019-20. But once the recovery from the corona pandemic started in 2020-21, every fund has given a tremendous return of over 55%. It was found that an investor must take into consideration the risk ratios before investing. The Sharpe ratio was positive for all funds, which means every fund has given more than the risk-free rate. All other ratios were also showing the good performance of mutual funds.
Análisis de Riesgos Financieros en las Pymes en el Ecuador.
Authors: Cagua Hidrovo Roque Juan
Published: October 2022

El análisis de riesgos financieros en las PYMES en Ecuador, es de suma importancia, a la hora de requerir financiamiento para suplir el déficit de caja, o para invertir en nuevos proyectos de expansión de la actividad empresarial; estas empresas son más sensibles a la incertidumbre de mercado y están expuestas a los riesgos financieros; los inversionistas deben superar algunos factores a la hora de invertir, exigidos por el sistema nacional financiero y el mercado en general. Por tanto, el objetivo de este documento es analizar mediante un enfoque conceptual los riesgos financieros en las empresas PYMES; para lo cual se ha descrito los siguientes riesgos: riesgos de liquidez, riesgos de intereses, riesgo cambiario, riesgos de crédito, riesgos de mercado y riesgos operativos. También es importante mencionar que en Ecuador y en general el sector productivo ha sufrido grave deterioro, por la emergencia sanitaria a causa de la pandemia del coronavirus COVID-19; donde las PYMES deben reorganizarse en todos los aspectos, administrativos y financieros. Se desarrolló un estudio descriptivo de los riesgos financieros que afectan al crecimiento de las pequeñas y medianas empresa en Ecuador. Mediante el análisis se identificó que los riesgos permiten conocer el impacto de cada riesgo, depende de la ocurrencia retrospectiva y según el comportamiento del riesgo. La implementación de una metodología depende de la cantidad de riesgos que se identifiquen en la empresa, en este estudio se orienta a los riesgos financieros, sin embargo, se toma como base los riesgos en general, conociendo el alcance de análisis. En consecuencia, se concluye que; los riesgos financieros son más evidentes en las empresas, han cobrado cada vez más espacio en la gestión empresarial, la administración de las empresas ha tomado gran interés en el control exhaustivo e implementar medidas de prevención de situación que comprometan recursos de la organización como de terceros, por tanto, los administradores deben implementar medidas de controles y que la organización no pierda su objetividad en el desarrollo de la gestión.
Evaluación de la Política y el Plan Distrital de Discapacidad de Bogotá, Colombia 2001- 2005
Authors: Muñoz Borja Patricia , García Ruiz Alix Solángel , Carrillo Araújo María Victoria
Published: October 2022

El Distrito Capital ha avanzado en el proceso de transformación de la situación de discapacidad, mejoramiento de la calidad de vida y empoderamiento de las personas con discapacidad como ciudadanos y sujetos de derechos, gracias a las estrategias organizadas dentro del Sistema Distrital de Discapacidad, entre las cuales estaban la política distrital Concertando entornos colectivos y el Plan distrital de discapacidad 2001 – 2005. Durante el primer semestre del 2005, se llevó a cabo la evaluación del proceso que se había seguido, a través de la revisión de tanto la política como del plan, mencionados anteriormente. En este documento se describe el proceso de evaluación y los resultados que se obtuvieron en su momento. Se utilizó la evaluación de proyectos sociales teniendo en cuenta dos criterios: el ciclo de ejecución, (para este caso correspondía la evaluación ex– post), y el enfoque de análisis, donde se escogió como enfoque principal de análisis el enfoque cualitativo y los otros dos enfoques (participativo y cuantitativo) como enfoques de apoyo y corroboración de la información obtenida. Si bien el imaginario de la discapacidad alcanzó transformaciones en cuanto a actitud, estructura, servicios, participación y accesibilidad, aún es necesario insistir en la inclusión social, reconocimiento de los derechos y participación en los ámbitos políticos y sociales de las personas con discapacidad. Las categorías de análisis escogidas (estructura, proceso, resultados) mostraron nuevos lineamientos para crear estrategias que facilitaran la transición desde el asistencialismo hacia la perspectiva de los derechos humanos, la participación y la diversidad.
La salud mental vista desde la medicina social latinoamericana
Authors: Ruiz-Eslava Luisa Fernanda
Published: October 2022

Introducción: Existen nuevas comprensiones sobre salud mental que deben tomarse en cuenta e incluyen a la persona como sujeto social en un contexto sociocultural específico. Durante siglos y hasta nuestros tiempos se ha relacionado la salud mental con enfermedad, lo que ha llevado a fortalecer imaginarios sobre la locura y a sufrir un estancamiento en el desarrollo de comprensiones que permitan una mirada compleja y dinámica sobre la salud mental. Objetivo: Realizar un acercamiento a la comprensión de la salud mental vista desde la medicina social latinoamericana, retomando bibliografía relacionada. Método: Acercamiento conceptual y análisis documental sobre posturas complejas, socioconstruccionistas, críticas, que vuelven al sujeto protagonista de la vida relacional-colectiva, además de revisar material bibliográfico relacionado con salud mental, medicina social y comprensión de sujeto. Conclusiones: Se propone una comprensión de la salud mental que retorne al sujeto y a su acontecer cotidiano, considerando las condiciones sociales, históricas, económicas y culturales; a la vez que se tienen en cuenta las relaciones, las conexiones y la vida cotidiana, y fomentando las voces de los colectivos.
Cuidado de la salud visual, ¡reconozca la importancia de la visión!
Authors: Caro-Bonell Alejandra
Published: October 2022

¿Para quién es este resumen? Para toda la población de Bogotá.
¿Para quién fue preparado? Este resumen se realiza pensando en todas las personas que desean cuidar su salud visual.
¿Qué es un resumen de política? En este caso se trata de un resumen que genera recomendaciones generales del cuidado de la salud visual.
¿Qué encontrará en este resumen? Una reflexión del cuidado y la importancia de la salud visual.
Se invita a compartir este resumen con todas las personas a quienes pueda interesar.
Fruit marketing, its efficiency and supply chain constraints in India: A case study
Authors: CHAND KHEM , SURESH A , DASTAGIRI M B , KUMAR SHALANDER , MANDAL SUBHASIS
Published: October 2022

Study investigated the agribusiness opportunities, marketing channels and marketing efficiency of different supply chain systems for two important fruit crops kinnow and aonla (Indian gooseberry) in Rajasthan. Two districts, viz. Sriganganagar and Jaipur, having highest area under cultivation of these crops in the state, were purposively selected. Information was collected from 120 farmers, 30 wholesalers (traders/Contractors) and 30 retailers during the year 2009-2011 for both the crops. Further 25% of sample households were again revisited during 2019-20 to find changes in marketing of these selected fruit crops. The producers' share in consumer's rupee was 32% and 28% for kinnow and aonla, respectively. The marketing efficiency index in dominant channel was 0.48 in kinnow and 0.38 in aonla. The most common and important constraint in marketing of fruits was cartelisation among traders. The imperfect market structure forces the farmers to enter into a forward contract that sets a minimum price, rather at the dissatisfaction of the farmer, as an insurance against possible lower price at later stages. Establishment of multi-fruit processing units in production area, development of infrastructure at major market centres, and establishing export value chain for kinnow and necessary support/incentives for orchard management for timely disposal of kinnow fruits are suggested as strategies to improve the marketing efficiency.
Screening of wild okra against okra leafhopper insect, Amarasca biguttula biguttula
Authors: SINGH S P , KUMARI POOJA , GANGOPADHYAY K K , DUBEY S C
Published: October 2022

A total 76 germplasm accessions of wild okra (Abelmoschus moschatus ssp. moschatus) along with 4 checks were evaluated against okra leafhopper Amarasca biguttula biguttula Ishida in field condition during kharif 2017 and 2019. Of the 76 wild okra accessions used for two years of field screening, negligible preference of okra leafhopper insect exhibited towards nine wild okra accessions namely EC360586, EC360794, EC360830, EC360900, EC359730, EC359836, EC359870, EC360351 and EC361171 with hopper population in the range of 1.33 to 1.44/leaf while moderate preference of okra leafhopper was observed to another 11 wild okra accessions during first year of field screening (kharif 2017). During the second year (kharif 2019) of field screening, negligible preference of okra leafhopper was recorded on five accessions, viz. EC360586, EC360794, EC360830, EC360900 and EC361171 with hopper population in the range of 1.33 to 1.45/leaf while moderate preference response of okra leafhopper was observed on two wild okra accessions only. Whereas, high to very high preference response of okra leafhopper was observed on the remaining wild okra accessions during both the years of field screening and all were found susceptible. Based on two years field screening of wild okra accessions against okra leafhopper, five wild okra accessions, viz. EC360586, EC360794, EC360830, EC360900 and EC361171 were found resistant against okra leafhopper. The hopper burn symptoms were also negligible on these 5 accessions.
Characterization of native Bacillus thuringiensis strains against storage pest Tribolium castaneum (Coleoptera: Tenebrionidae)
Authors: VEERANNA DARAVATH , MITTAL ANUBHAV , RAJASHEKHAR MANDLA , KALIA VINAY K
Published: October 2022

Fifty one Bacillus thuringiensis (Bt) like bacteria were isolated from diverse sources, viz. soil, silo dusts, insect cadaver, and phyllosphere and evaluated by feeding bioassays against larvae and adults of coleopteran pest red flour beetle, Tribolium castaneum (Herbst) in Division of Entomology, ICAR-IARI, New Delhi during 2014-15. It is a common pest known for attacking and infesting stored grains or products. Fifteen potential Bt strains were shortlisted on the basis of preliminary screening by single dose assays at 100 μg/g of diet against larvae and adults of T. castaneum. The virulence (LC50) of potential isolates was further assessed. The most effective Bt isolate was VKK-GJ4 (LC50=7.02 μg/g of diet) against neonates followed by VKK-GA6 (LC50=19.03 μg/g of diet) against adults of T. castaneum. Gene profiling of potential Bt strains revealed the presence of cry1, cry3, cry7, cry8, cry9, cry11, cry24 and cry28 gene. However, in three Bt strains, viz. JK-5, Tri5-5 and JKII3-2 no cry gene was found but they showed insecticidal activity against T. castaneum. Thus, quantification of the toxicity by insect bioassay is the only way to assess the potential of a strain for the pest control.
Temperature effect on thermal changes and phase analysis of 3Y-TZP zirconia restorations
Authors: Mordanov O.S. , Khabadze Z.S. , Nazarova D.A. , Shilyaeva E.S. , Kotelnikova A.P. , Mordanova A.V.
Published: October 2022

This study aimed to investigate the effect of final sintering on the thermal properties and phase composition of yttrium-stabilized zirconium dioxide.
Totally 15 yttrium-stabilized zirconium oxide standard ovoid samples were studied (3Y-TZP, IPS e.max ZirCAD LT, Ivoclar Vivadent, Schaan, Liechtenstein). This material contains the following components: ZrO2 - 87.0 - 95.0%, Y2O3 - 4.0 - 6.0%, HfO2 - 1.0 - 5.0%, Al2O3 - 0.0 - 1, 0%. Initially, X-ray diffraction analysis was performed. After that, differential scanning calorimetry was carried out up to a temperature of 900°C. X-ray diffraction analysis was performed to assess the effect of the firing process on the phase analysis of zirconia samples (Selected samples were tested on an X-ray diffraction instrument (EMPYREAN, PANalytical, Lelyweg, The Netherlands) The thermal changes study in zirconia samples resulting from repetitive firing processes was performed then. Samples were placed in a differential scanning calorimeter (NETZSCH STA 409 PC Luxx, Bavaria, Germany) and heated at a rate of 10°C/min from 50°C to 900°C.) Then, differential scanning calorimetry data (the mass and structural changes of zirconia samples depending on temperature) was recorded.
The percentage of the monoclinic phase increases on average from 3.6% to 7.5%, but this difference is not statistically significant (p=0.1). Two exothermic peaks were observed when the samples were heated from 50°C to 900°C.
The final firing of 3Y-TZP zirconium crown up to 900°C slightly increases the content of the monoclinic phase and causes exothermal changes.
Evaluation of marginal adaptation of (CAD/CAM) Lava plus high translucent zirconia and (CAD/CAM) IPS-Emax Full Crowns
Authors: Bassel J.A. , Eyad M.S.
Published: October 2022

The purpose of this research to compare the internal and marginal fit of two full crown’s materials made by (Cad/Cam) machine “lava plus high translucent zirconia and Ips-Emax using replica technique.
The research sample consisted of 60 premolars prepared to have a full crown and it was divided into two equal groups (n1=n2=30), in the first group the full crowns were fabricated by Lava Plus high translucent zirconia whereas in the second group the full crowns were fabricated by IPS-Emax.
Marginal adaptation of the crowns was measured by (cement replica technique) before applying the cementation steps of crowns, gingivo-incisal sections and mesio-distal sections were made and measured the marginal adaptation in 3 points in the cervical area and 3 points in the contact area using the BX41 OLYMPUS optical microscope magnifying ×10. Normal distribution of data was confirmed by using Kolmogorov-Smirnov test, then data analysis was done using Independent samples t-test at significance level of (α=0.05).
The average marginal gap of the Lava Plus and IPS-Emax full crowns were 105.72 and 152.57 micron respectively, therefor there is a statistically significant difference at 95% confidence level (p<0.05), the average marginal gap value of the second group was higher than the first group by (46.85 micron).
Among the limitations of this study we conclude that the marginal gap value of the full crowns varies according to the material which they were fabricated by it, Thus, LAVA Pluas high translucent zirconia Full crowns have more adaptation than Ips-Emax Full crowns as it represents less marginal gap values, although all values were within clinically acceptable limits.
Rationale behind a minimally invasive approach in the treatment of dental fluorosis
Authors: Tiunova N.V. , Naberezhnova S.S. , Saperkin N.V. , Vdovina L.V. , Daurova F.Ju. , Tomaeva D.I. , Chuvarkova I. M. Chuvarkova
Published: October 2022

Modern epidemiology of dental fluorosis is characterized by its high global prevalence. Dental fluorosis is a chronic disease that develops before teething with prolonged ingestion of water or foods with a high content of fluorine compounds. In Russia, an increased concentration of fluorine in water is detected in more than 20 administrative regions. In addition, endemic areas can be assisted with anthropogenic factors, particularly certain chemical industry. Improvement of the novel treatment methods for fluorosis turns out to be important and relevant. For the treatment of various forms of fluorosis, sufficiently effective materials have been currently developed, characterized by convenience and ease of use, as well as safety for a patient. Their use alone or in combination allows achieving high aesthetic results and maximum patient satisfaction.
The aim of this study is to measure the adhesive strength of the composite filling material to the Icon infiltrant (infiltration concept), as well as to compare it with the adhesion strength of the composite to the enamel using various adhesive systems. Icon was developed by the German company DMG and has been used worldwide since 2000. To assess the adhesive peel strength, 60 teeth with fluorosis and 60 intact teeth were examined. The largest values of the adhesive shear strength were identified in group 2 (the All bond universal adhesive system) and group 4 (the Icon etch), i.e. the approaches which contained MDP polymer. Overall, the results of our experimental study allowed considering the combined usage of the Icon infiltrant and the low-modulus composite material as a promising strategy in a routine dental clinical practice.
OPTIMIZATION OF MARKETING CHANNELS TO INCREASE BUSINESS INCOME OF LEMON FARMERS IN LEMBANG, INDONESIA
Authors: Herlina Listri , Suryaningprang Andre , Meltareza Ridma
Published: October 2022

West Bandung Regency, West Java has various types of agricultural products. One of the agricultural products produced is lemon. From the time the pandemic occurred at the end of 2019 until it peaked in 2020 and 2021 demand for lemons increased by 81%. However, at this time in 2022, there is a 50% decrease in demand which has resulted in the income of lemon farmers dropping significantly. One of the causes of the decline in demand is that lemon farmers only focus on a few regular consumers who order large quantities of lemons, as a result, when market demand falls, these consumers will automatically lower their orders. In addition, farmers are unskilled in marketing lemons because they are only used to relying on a few consumers, which makes their garden yields pile up, causing losses. The purpose of this paper is to determine the optimization of effective marketing channels so as to increase the income of lemon farmers.
OPTIMIZATION OF ONLINE SELLING THROUGH WEBSITE-BASED E-COMMERCE APPLICATIONS AND MOBILE APPLICATIONS FOR MSMES
Authors: Chandra Jaya Rama , Kosadi Ferry
Published: October 2022

The challenges of MSMEs in the digital era through the use of digital platforms in transactions are an excellent opportunity to expand marketing which is expected to increase sales revenue. The digital platform in the form of a marketplace provides various features that can be utilized by MSMEs in the form of online shop features, product promotions, product management and delivery services as well as various payment features that provide convenience and convenience for customers to shop. However, not all MSME actors are able to take advantage of various features in the marketplace with various obstacles faced by MSMEs, including a lack of understanding of the various features available and the benefits that will be obtained as well as a reluctance to learn and operate the various features provided both on the website platform and those that are available. is mobile. The purpose of socializing the use of websites and mobile commerce is expected to help increase market expansion and increase sales revenue as well as increase digital literacy from MSMEs. The method used is through counseling and training as well as the practice of using various features available on the marketplace including product management and packaging and promotion. Further processes, especially those related to increasing income and financial management, are still needed in the utilization of this website and mobile commerce.
SOCIALIZATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) AND WORKSHOP ON SPREADSHEET APPLICATIONS FOR FINANCIAL REPORTS
Authors: Kosadi Ferry , Ginting Wajib
Published: October 2022

The purpose of this activity is to increase knowledge and understanding of formal financial reports in accordance with SAK EMKM through socialization in the process of accounting records and preparation of financial reports as well as training using spreadsheet application software to compile financial reports with a transactional approach commonly used by business actors, namely cash disbursements and receipts with automation. the process of recording inventories, fixed assets and preparing formal financial reports in the form of Profit and Loss and Financial Position (Balance Sheet).
Initial Stages of Activities, conducting several interview processes to find out the production, buying and selling processes as well as recording habits including recording fixed assets and inventories. Then proceed with the preparation of socialization materials for recording and financial reporting based on SAK EMKM and compiling an application for recording transactions with automation in making financial reports using Spreadsheet Software, namely Microsoft Excel with VBA and Macro. Furthermore, the Socialization of Recording and Preparation of Financial Reports based on SAK EMKM and Workshop on the Use of Spreadsheet Applications in Making Financial Reports was carried out.
The results show that the majority of MSME actors tend not to register formally and do not make financial reports based on SAK EMKM. The preparation of financial statements is carried out when there is a need for legality related to access to funding by involving third parties in its preparation.
IMPACT OF RETURN ON ASSET, DEBT TO EQUITY RATIO AND INVENTORY TURNOVER ON EFFECTIVE TAX RATE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE
Authors: Hamdani Deni , Prastiyanti Tamara
Published: October 2022

The purpose of this study was to determine the effect of Return on Assets, Debt to Equity Ratio, and Inventory Turnover on the Effective Tax Rate with Financial Distress as an Intervening Variable. The research uses quantitative methods with descriptive and verification approaches. Testing the data in this study using the classical assumption test, as well as testing the hypothesis using path analysis, correlation coefficient tests, determination coefficient tests, and multiple correlation tests. Data processing using IBM SPSS 26.0 program.
Based on the results of this study indicate that (1) Return on Assets has an effect on the Effective Tax Rate. (2) Debt to Equity Ratio has no effect on Effective Tax Rate. (3) Inventory Turnover has no effect on the Effective Tax Rate. (4) Return on Assets has no effect on Financial Distress. (5) Debt to Equity Ratio has an effect on Financial Distress. (6) Inventory Turnover has an effect on Financial Distress. (7) Financial Distress has no effect on the Effective Tax Rate. (8) Return on Assets, Debt to Equity Ratio and Inventory Turnover have a simultaneous effect on the Effective Tax Rate with Financial Distress as an intervening variable.
EFFECT OF REGIONAL TAXES, REGIONAL LEVIES, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURES IN REGENCIES/CITIES IN WEST JAVA PROVINCE 2014 – 2021
Authors: Berliani Kartika
Published: October 2022

This study aims to determine whether Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds affect Capital Expenditures in Regencies/Cities in West Java Province. The population and sample of this research are districts/cities in West Java Province. This study aims to analyze the effect of Regional Taxes, Regional Levies, General Allocation Funds, and Special Allocation Funds on Regional Expenditures. Regional expenditure has an important role in running the government system, namely to improve public welfare and as a form of good governance. In this study using multiple linear regression analysis using data obtained from the summary of the 2014 to 2021 regional budget realization reports with the SAP format published at the Central Statistics Agency of West Java Province. The results of the study partially show that Regional Taxes, General Allocation Funds and Special Allocation Funds have no effect on capital expenditures. Regional levies, and General Allocation Funds have a significant positive effect on Capital Expenditures. Meanwhile, regional levies have an effect on capital expenditures. Simultaneously, Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds affect Capital Expenditures.
EFFECT OF OPERATIONAL AUDITS THROUGH PRODUCTION FUNCTIONS ON CONSUMER SATISFACTION
Authors: Adi Nugraha M. Sigit , Ridwan Ridwan
Published: October 2022

This research is descriptive research with a quantitative approach carried out on a CV. Baraka Outstanding Workshop. This study aims to determine the presence or absence of the influence of operational audits through the production function on consumer satisfaction. The data collection method in this study is a questionnaire, and the sampling technique used is a census. The population that was the object of the study was employees and customers with a sample of 46 employees and 46 customers. Hypothesis testing was carried out by linear regression analysis for hypotheses 1, 2, 3, path analysis, and Sobel test for hypothesis 4 through the IBM SPSS Statistics V.25 program. Based on the results of the study with a significance level of 5%, conclusions were obtained: Operational Audit has a positive and significant effect on satisfaction with an influence of 95.4%, Operational Audit has a positive and significant impact on the Production Function with an influence of 48.3%, the Production Function has a positive and significant impact on consumer satisfaction with an influence of 52.9%, Operational Audit through the production function has a positive and significant effect on satisfaction consumers 79.5% influence and the rest influenced by other unknown factors which are 20.5%.
EFFECT OF UNDERSTANDING LEVEL, READINESS LEVEL, AND PERCEPTION OF EASY ON THE IMPLEMENTATION OF SMALL AND MEDIUM MICRO ENTITY ACCOUNTING STANDARDS
Authors: Melati Ramlan Rima , Iqbal Alamsyah Muhammad
Published: October 2022

This study examined the relationship between understanding level, readiness level, and perception of easiness to implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises on Micro, Small, and Medium Enterprises in the city of Bandung. The subjects in this study were 98 units of MSMEs registered at the Department of Cooperatives and MSMEs in Bandung. The method used in this study is a quantitative method with a descriptive and verification approach. To measure the classical assumption test, multiple linear regression analysis, and the coefficient of determination along with hypothesis test with SPSS for Windows version 23. The results indicate that there was a positive effect between understanding level and perception of easiness to implementation of Financial Accounting Standards of MSMEs and there is no effect between readiness level to implementation of Financial Accounting Standards of MSMEs on MSMEs in the city of Bandung. These three variables of the study gave an effective contribution as much as 19,9% while the rest came from other factors.
TRAINING NEEDS ANALYSIS FOR INDUSTRY USING THE IRWIN GOLDSTEIN METHOD APPROACH
Authors: Kusmiati Mia , Sundari Sri
Published: October 2022

A good organization is supported by good management and employees who have adequate knowledge and skills in carrying out their functions and duties. The organization provides a management system that makes it easy for members of the organization to run the system so that organizational performance is easy to control. Employees with adequate quality and competence are able to bring the organization to a more advanced direction. They are trained and have the desire to continue to grow and develop into individuals needed by the organization in achieving its goals. The rapid development of technology and industry today has resulted in many adjustments and system changes in management. In the new normal era where all work activities have begun to be directed online-based, many organizations carry out training needs analysis in obtaining information on what training is suitable to be held in improving organizational performance. This study describes the theory of training needs analysis for organizations. And this study aims to obtain information about what is needed in analyzing training needs for organizations. The research method used is a qualitative method using a literature review approach. The results of this study were selected as a training needs analysis tool by using an organizational analysis approach to the strategy of the Irwin Goldstein method which sets 4 indicators, namely: (1) organizational goals; (2) organizational resources; (3) organizational climate; and (4) environmental constraints.
Factors Affecting Online Attacks of Malicious Code among University Students in Khyber Pakhtunkhwa Province of Pakistan
Authors: Khan Asghar Ullah , Khan Muhammad Imran , Yaqoob Shakila
Published: October 2022

This paper focused to measure the relationship of online target suitability with the chances of encountering malicious code i.e. hacking and viruses. Particularly, young students are prone to online attacks due to their excessive use of online spaces. The concept of target suitability was adopted from Routine Activity Theory (RAT). The study is a descriptive survey in nature. The population of the study was all university students of KP. 800 students were selected from the six top-ranked universities of KP. Multiple regression analysis was used to analyze the data. The findings of the study revealed that the target suitability in online activities of young adults increases the likelihood to face attacks in form of hacking and viruses. More careful use of the internet is recommended to avoid hacking and virus attacks during online communication.
Relationship of Envy with Abusive Supervision: Evidence from Textile Sector
Authors: Nadeem Muhammad Amir , Tahrim Fakhira , Urooj Farwa
Published: October 2022

The purpose of this research was to examine the impact of envy on abusive supervision. A questionnaire survey was utilized to collect the data from 440 employees working in Lahore. Tests like Reliability, Correlation, and linear regression were used in the analysis. This research shows the relationship between envy and abusive supervision. Results reveal that envy has a positive impact on abusive supervision. The current research is conducted in the textile sector so cannot simplify the results on the organizations of another type of industry. Current research examines a wide-ranging framework for developing countries for envy, and abusive supervision, in a single model. This research explores the phenomenon of envy, and abusive supervision, and the current study work as a policy guideline for employers or top management of the textile sector for controlling the thoughts about envy and abusive supervision which will ultimately foster the level directly and indirectly. Present research broadens the body of literature by providing empirical support from social comparison theory to explain the phenomenon of proposed relationships in a single model.
Pengaruh Penggunaan Media Pembelajaran Google Classroom dan Media Sosial Youtube Terhadap Motivasi Belajar Siswa di SMK Negeri 2 Dumai
Authors: April Bustomi
Published: October 2022

Media Pembelajaran adalah sesuatu yang dapat digunakan untuk menyampaikan pesan atau informasi dalam proses belajar mengajar sehingga dapat merangsang perhatian siswa. Dengan hadirnya  media pembelajaran berbasis teknologi informasi  dalam pembelajaran adalah tuntutan kepada siswa untuk meningkatkan motivasi belajar. Penelitian ini bertujuan untuk melihat pengaruh penggunaan media pembelajaran google  classroom dan media sosial youtube terhadap motivasi belajar siswa di SMK Negeri 2  Dumai. Variabel google classroom dan media sosial youtube pada penelitian ini sama sama dapat dimanfaatkan guna memudahkan guru dan siswa dalam melakukan kegiatan belajar mengajar tanpa terikat tempat dan waktu. Data yang di gunakan pada penelitian ini adalah data primer yang diperoleh dari penyebaran angket. Jumlah populasi dari dari penelitian ini adalah seluruh siswa kelas XI di SMKN 2 Dumai yang berjumlah 589 siswa, dengan berpedoman pada rumus Slovin diperoleh sampel sebanyak 238 responden. Data diolah menggunakan analisis regresi berganda bantuan SPSS 21. Hasil  penelitian menemukan bahwa google classrom berpengaruh secara signifikan terhadap  motivasi belajar di SMK Negeri 2 Dumai. Media sosial youtube berpengaruh secara signifikan terhadap motivasi belajar siswa di SMK Negeri 2 Dumai. penggunaan media  pembelajaran google classroom, media sosial youtube secara bersama-sama memberikan  pengaruh yang signifikan terhadap motivasi belajar siswa di SMK Negeri 2 Dumai.
Aluminum Arc Welding Technology to Improve Quality and Productivity of Electric Vehicles
Authors: Ju Woohyeon , Kim Taewan , Kim Yoochan
Published: October 2022

In the automobile industry, the use of aluminum bodies is increasing to reduce to the weight of automobile owing to the recent carbon-neutral policy. Because of a significant competition in the electric vehicle market, the technologies for batteries and motors must be secured. In particular, the main parts of the battery are made of copper and aluminum materials, and the battery platform is also made of aluminum materials to reduce the weight. Despite the high demand for aluminum materials, aluminum arc welding is known to be a difficult process owing to pores and cracks. Therefore, this thesis aims to investigate the characteristics of welding of aluminum materials in general and arc welding technology applied to electric vehicles.