bluuebunny/crossref_metadata_2025 huggingface dataset:
Exploring the Relationship Between Financial Institutions and Economic Growth from A Profit Maximization Perspective
Authors: Yuan Boxuan
Published: December 2023

Financial institutions, as the primary entities within the business sector, strive to achieve profitability and long-term expansion as their core objectives. Examining the reciprocal association between the advancement of financial institutions and economic growth through the lens of profit maximization holds considerable merit in enhancing the oversight of financial institutions. This paper examines the reciprocal relationship between financial institutions and local economic development from the perspective of profit maximization theory. It investigates the connection between economic growth and the profit acquisition activities of financial institutions, aiming to contribute to the advancement of local economic development. From the standpoint of profit maximization, the operations of financial institutions contribute to augmenting the momentum of economic progress. However, it is important to note that the unregulated expansion of financial institutions can also heighten the vulnerability of economic development, with potential consequences for excessive profit-seeking. Hence, with regards to the objective of maximizing profits, it is imperative for local governments to effectively oversee and manage financial institutions, establish a comprehensive market management framework, facilitate the well-regulated functioning of financial institutions, and foster the advancement of the economy towards high-quality development.
Efficiency and Sustainability in X Fresh Fruit Supply Chain: Challenges and Solutions
Authors: Zhang Yining
Published: December 2023

With the introduction of the new retail concept, China's fresh fruit supply chain industry has seen rapid growth. However, the industry faces a series of challenges during this booming phase. With the vigorous development of the community fresh fruit industry, the traditional fresh fruit supplier X Fresh Fruit is also seeking transformation opportunities. By analyzing the X Fresh Fruit supply chain company case, this paper reveals the problems of opaque supply chain structure, inefficient supply chain management and production, and high supply chain costs. Measures are needed to address these issues, including optimizing the supply chain structure, improving production and management methods, and controlling procurement, transportation, and storage costs. These measures are expected to improve supply chain efficiency, reduce costs, and ensure the quality and freshness of fresh fruits, thus creating greater value and competitiveness for enterprises. The research in this paper helps X fresh fruit companies solve their current problems and provides useful suggestions for the sustainable development of the fresh fruit supply chain industry.
Sustainable Supply Chain Strategies in E-Commerce: Case Studies of Amazon and Cainiao
Authors: Luo Jiaqi
Published: December 2023

Sustainability has become a core issue of increasing concern to e-commerce companies. However, admit that this areas promotion and implementation is still in a relatively early stage of development. This study focuses on the e-commerce and supply chain giants in China and the United States, namely Amazon in the United States and Cainiao, a logistics subsidiary of Chinas Alibaba Group. During the investigation, the detailed green supply chain management strategies of e-commerce giants such as Amazon and Cainiao, including their innovative measures in energy use, logistics efficiency, packaging materials, carbon emission control, etc. These strategies aim to reduce adverse environmental impacts while improving operational efficiency and achieving sustainability goals. In addition, it also provides an in-depth understanding of the increase in carbon emissions of cross-border e-commerce companies within a specific time range, as well as the progress made in reducing their carbon footprint. This research aims to provide strong guidance and support for future emerging e-commerce companies, helping them progress in sustainable supply chains more successfully while contributing to realizing global sustainable development goals.
Supply Chain Innovation in the Catering Industry: An Assessment of the Cost-Effectiveness and Sustainability of the Central Kitchen Model
Authors: Deng Ai
Published: December 2023

With the trend of mechanization in the catering industry, the demand for scale, industrialization and standardization of the catering supply chain has increased. As an emerging catering supply chain model, the central kitchen has great potential to meet the demand for mechanization. Central kitchens are an effective way to solve the catering industry's problems in scaling up operations. However, in practice, many issues still need to be researched and explored in the central kitchen based on the enterprise perspective in the context of the Chinese catering industry. This paper collects and analyzes data from Chinas restaurant industry and Shuhais business data to determine whether central kitchens positively impact supply chain management and performance improvement in the context of Chinas restaurant industry. It is found that the central kitchen model effectively reduces supply chain costs, ensures product quality and improves supply chain synergy and integration, which is a theoretical guide and practical revelation for the supply chain decision-making of catering enterprises and the model design of supply chain service enterprises.
Corporate Sustainability and Stock Price Crash Risk
Authors: Jin Yiyan
Published: December 2023

Contemporary society requires enterprises to improve the ability of sustainable development, ESG as a major indicator of corporate sustainability, and the study of its impact on stock price crash risk has attracted the attention of academia and society. This paper takes Chinese A-share listed companies as the research object to empirically test the impact of corporate sustainability on stock price crash risk. It is found that good ESG performance implying satisfactory firm sustainable development can alleviate information asymmetry and principal-agent problem, thus reducing stock price crash risk. Further heterogeneity test reveals that ESG has a stronger curbing effect on stock price crash risk for firms with low CFO. The final conclusion also passed the robustness test. The findings not only provide empirical evidence for the construction of ESG system and the suppression of stock price crash risk in emerging market countries, but also have some practical significance in promoting both corporate and so-cial sustainable development.
Analysis of Advertising and Consumer Psychology
Authors: Mi Kexin
Published: December 2023

This article will focus on the introduction of the overall advertising industry, including its historical development and 14 forms of advertising skills. The 14 forms will be introduced in detail in order for the audience to have a clearer vision. Also, information on several important consumer psychologies will be incorporated. For example, consensus, reciprocity, and commitment. Then, an analysis of how consumer psychology and advertisements interact with each other will be presented from 4 different perspectives. This part will focus on the market dynamics as well as the inner emotional conditions of consumers. Functions of advertisement will follow up. According to the previous introductory contents, there will be assumptions of the way advertising influences consumer psychology, more specifically advertisement brings effect onto human culture and social behaviors. Finally, the paper will make a general conclusion about the effects the present advertising industry and consumer psychology have on society.
The Causes, Main Performance, and Improvement Measures of Labor Mismatch in China
Authors: Zhang Xinyan
Published: December 2023

Labor mismatch affects social and economic efficiency and fairness, and China's labor mismatch needs to be solved urgently. This paper analyzes the phenomenon and causes of China's labor mismatch and tries to put forward solutions. The analysis divides the labor mismatch into three main parts, which are region, education, and industry. The regional mismatch of the labor force is manifested as abundant labor resources in the east and a lack of labor resources in the west. The Eastern region is more developed, and the demand for labor force is large, so there is a shortage of labor force allocation. Due to the poor flow of the labor force, excessive allocation of labor force also exits in the West. In terms of education, the mismatch between talent skills and market demand is an important reason for labor mismatch. There is a talent shortage in some industries, but lots of graduates can't find jobs. Therefore, industry-university-research should be combined. In terms of industry, some young workers today prefer to choose free or emerging industries rather than traditional ones, resulting in a lack of labor in traditional industries. Therefore, traditional industries should carry out upgrading and intelligent transformation.
An Empirical Study of Shanghai Composite Index Forecasts and Trend Trading Strategies Based on ARIMA Model
Authors: Zhang Zilan
Published: December 2023

ARIMA model is often used to forecast time series, and stock price prediction has always been a concern of investors. Accurate stock price prediction helps to make reasonable decisions in the unpredictable financial market. By modeling historical data, this paper uses ARIMA model to fit the change law of time series data, and then predict future stock changes. This paper selects the closing price data of Shanghai Composite Index on all trading days from August 19, 2019, to August 18, 2023, conducts stationarity test on it, completes the identification and sequencing of ARIMA model, conducts model test, analyzes and forecasts stock prices based on this model. The results show that the ARIMA model has a good forecasting effect on the short-term change rule of stock price time series, and has a certain reference significance for investors to make stock investment. The results show that the selected test data fits the ARIMA model well.
Elektron mikroskobundan elde edilen görüntülerin parçacık sayımında ön işleme tekniklerinin etkisi
Authors: ERTÜRK Saliha Banu , KARAKOYUN Murat
Published: December 2023

Görüntü işleme, teknolojinin yüksek seviye gelişimi ile hayatımızın her alanına girmeye başlamıştır. Görüntü işlemenin; eğitim, güvenlik, endüstri, sanayi, sağlık, eğlence gibi farklı alanlarda kullanılması bu alanlara bambaşka boyutlar kazandırmıştır. Görüntü işleme uygulamalarının başarısını etkileyen birçok etken mevcuttur. Bu etkenler içerisinde görüntü kalitesi, kullanılan donanımın özellikleri gibi dış etkenler mevcut iken kullanılan yöntemler, seçilen parametre değerleri gibi uygulama içi etkenler de bulunmaktadır. Dolayısıyla görüntü işleme uygulamarında birçok durumun göz önünde bulundurulması gerekmektedir. Bu çalışmada, elektron mikroskobu ile elde edilen metal parçacık görüntüleri üzerinde parçacık sayımı gerçekleştirilmiştir. Seçilen görüntüler; içerdiği parçacık sayısı, parçacıkların şekilleri, üst üste örtüşmesi gibi özellikleri bakımından karakteristik özelliklere sahiptir. Bu görüntüler üzerinde yapılan parçacık sayımında morfolojik, filtreleme ve eşikleme ön işlem yaklaşımları uygulanmıştır. Bu yaklaşımların parçacık sayımındaki etkileri ayrı ayrı incelenmiştir. Daha sonra ise bu yaklaşımların birlikte uygulanmasının etkileri ele alınmıştır. Elde edilen deneysel sonuçlara bakıldığında; her bir kategorideki ön işlem adımlarının tek başına yetersiz kaldığı görülmüştür. Ayrıca karakteristiği farklı olan görüntülerde farklı ön işleme kombinasyonlarının başarılı olduğu görülmüştür.
A Novel Method for Breast Cancer Classification: A Signal Processing-Based Approach in Ultrasound Images
Authors: GENGEÇ BENLİ Şerife , AK Zeynep
Published: December 2023

Breast cancer, a leading cause of mortality among women worldwide, the importance of accurate and efficient diagnostic methods is emphasized. This study contributes to the literature on breast cancer classification, particularly using breast ultrasound images, with a new method using a signal processing approach. It introduces a novel approach by combining features extracted from signals obtained from breast ultrasound images with signals from Variational Mode Decomposition (VMD) sub-bands. The results demonstrate that utilizing features from both preprocessed raw data and VMD sub-band signals can effectively distinguish benign and malignant breast ultrasound images. Classification performance varied depending on the algorithms and data used. According to the numerical results, the highest classification performance was achieved through the study with balanced data using the artificial neural network method, with an area under the curve value of 0.9971 and an accuracy value of 0.9821.
On Indo–European /a/
Authors: Ballester Xaverio
Published: December 2023

Although the original phonemic vowel pattern of the founding era of Indo–European Linguistics (/a i u/) was largely abandoned by the end of the 19th century, there are good reasons to rethink its recovery and functionality. The main reason that led to the rejection of the presence of /a/ in the original vowel pattern can no longer be maintained today. The so–called “new sound of Indo–European” is indeed too new and too unsound. What we need is a real old Indo–European sound. Old and sound too.
Effective Groundnut Crop Management by Early Prediction of Leaf Diseases through Convolutional Neural Networks
Authors: Kukadiya Hirenkumar , Meva Divyakant , Nidhi Arora  , Srivastava Shilpa
Published: December 2023

Groundnut (Arachis hypogaea L.), is the sixth-most significant leguminous oilseed crop grown all over worldwide. Groundnut, due to its high content of various dietary fibers, is classified as a valuable cash, staple and a feed crop for millions of households around the world. However, due to varied environmental factors, the crop is quite prone to many kinds of diseases, identifiable through its leaves, for which Groundnut producers have to suffer major losses every year. An early detection of such diseases is essential in order to save this significant crop and avoid huge losses. This paper presents a novel Machine Learning based Deep Convolution Neural Network (CNN) model ‘CNN8GN’. The model uses transfer learning technique for detection of such diseases in Groundnuts at an early stage of crop production. A Groundnut real image data set containing a total of 5322 real images for six different classes of Groundnut leaf diseases, captured in the fields of Gujarat state (India) during September 2022 to February 2023, is generated for training, testing and evaluation of the proposed model. The proposed deep learning model architecture is designed on eight different layers and can be used on varied sized images using simple ReLu and Softmax activation functions. The performance of the proposed CNN8GN model on Groundnut real image dataset is examined using a detailed experimental analysis with other six pre-trained models: VGG16, InceptionV3, Resnet50, ResNet152V2, VGG19, and MobileNetV2. CNN8GN results are also examined in detail using different sets of input parameters values. The proposed model has shown significant improvements for disease detection in comparative analysis with 99.11% training and 91.25% testing accuracy.
Supine Percutaneous Nephrolithotomy in A High-Volume Center: First 60 Cases
Authors: u brahim , Keskin Faruk , r Hasan
Published: December 2023

Aim: To present the first 60 supine percutaneous nephrolithotomy (PCNL) surgeries performed in our clinic with regard to the results and reliability of this surgery.
Material and Methods: A retrospective study carried out on 40 patients who had undergone PCNL in supine position due to the kidney stone between September 2021 and May 2022. The following parameters were studied: Demographic characteristics, stone size and HU index, operation time and postoperative complications.
Results: Patient’s mean age was 46,95, the oldest one was 90 years old, and 13 of them were female. Two of the patients had solitary kidney and 15 of them had previous surgery for kidney stone. 10 patients had this surgery under spinal anesthesia. Mean stone surface area and Hounsfield Unit were 595,4 mm2 and 916.6, respectively. In 3 cases, endoscopic combined intrarenal surgery was performed. Mean operation time was 63,75 minutes and scopy time was 16.5 seconds. 27 patient had totally tubeless procedure and 30 patient had tubeless surgery. None of the patient was required to blood transfusion or any other approach related to bleeding. Only two patient had fever and needed IV antibiotics. Stone free rate was 95 % in one session.
Discussion: Supine PCNL surgery is a feasible surgery with low complication rate and high stone-free rate. It is easier to switch to the supine position in clinics where this surgery is performed intensively in the prone position. It should become more widespread especially in terms of the advantages it offers compared to prone PCNL.
The Impact of Upper Eyelid Blepharoplasty With or Without Fat Excision on Dry Eye Parameters: A Comparative Study
Authors: Engin Ceren , Karaca Dilhan
Published: December 2023

Objective: Upper eyelid blepharoplasty (ULB) is a prevalent aesthetic and functional surgery. This study aims to compare the post-operative dry eye syndrome (DES) symptoms and related diagnostic tests between the patients who underwent ULB with or without fat excision.
Materials and Methods: A total of 44 patients (22 with fat excision, 22 without) were evaluated preoperatively and post-operatively in the 1st and 6th months for DES parameters (Schirmer I, tear break-up time, and corneal staining score) and Ocular Surface Disease Index (OSDI) score.
Results: Patients undergoing ULB regardless of fat excision demonstrated favorable outcomes in both objective DES tests and subjective DES scale in the postoperative 6th month. There was no significant difference between the two surgical groups in terms of DES parameters in both the 1st and 6th months.
Conclusions: ULB appears to ameliorate both objective and subjective manifestations of DES. The inclusion of fat excision during the procedure does not seem to exert a significant effect on these outcomes.
Volar adipofascial flap for fingertip defects
Authors: rk zg , Erol Kubilay , z Yusuf , Kayalar Murat
Published: December 2023

Objectives
Adipofascial flap is one of the options for finger defect reconstruction. Dorsal finger adipofascial flaps have been reported in the literature, but volar adipofascial flaps are rarely used. In this article, we describe our fingertip reconstruction technique using volar adipofascial flap coverage, followed by skin or amputated part composite grafting. We performed a retrospective analysis of the survival and functional results of 23 flaps in 21 patients.
Methods
Operational records were retrospectively scanned for cases of volar adipofascial flap application. Patients with a follow-up time of less than 6 months and those younger than 18 years old were excluded. All the patients were evaluated during the final follow-up period. Demographic data, operated fingers, type of skin graft (composite tissue from the amputated part or other donor site), follow-up time, and time to return to work were recorded. The functional results and complaints were assessed.
Results
Flap or skin graft total necrosis, which required reconstruction using another procedure, was not observed in any case. Only one finger had a PIP flexion contracture of 15 °. All other fingers achieved full extension. Five patients complained of fingertip hypersensitivity in six fingers (%26.1). The mean return to work time was 3.3 months (2-8).
Conclusion
Volar adipofascial flap combined with skin or composite grafting is a simple choice for fingertip defects. Avoiding PIP flexion contractures is an advantage. Disadvantages include hypersensitivity and a prolonged healing period. This flap can be used in selected patients to avoid more complex reconstruction procedures.
Prothrombotic, Proinflammatory Markers, and Troponin in Type 2 Diabetes Mellitus Might Be a Predictive Factors for Pulmonary Embolism
Authors: Bosnjic Jasmina
Published: December 2023

Background: The association between diabetes mellitus type 2 (T2DM) and pulmonary embolism (PE) is still unclear. Objective: The aim of this study was to determine the prognostic value of prothrombotic, proinflammatory markers, and troponin for pulmonary embolism and its complications in patients with type 2 diabetes mellitus. Methods: The retrospective cohort study included 294 patients with type 2 diabetes mellitus divided into two groups: (a) the first group with pulmonary embolism (n=165); (b) the control group without pulmonary embolism (n=129). The data were collected from May 2018 to May 2023. In all patients we analyzed: anthropometric parameters, laboratory parameters (troponin, D-dimer, CRP, fibrinogen, uric acid, glucose, total cholesterol, HDL cholesterol, LDL cholesterol, triglycerides), arterial blood pressure, antiphospholipid antibodies, HOMA-IR index, CT angiography of the pulmonary artery, rate of adverse clinical events in pulmonary embolism (need for inotropic catecholamine support, fibrinolysis, cardiopulmonary resuscitation) and rate of intrahospital mortality from pulmonary embolism. Results: Troponin levels were significantly higher in the PE group compared to the non-PE group (p = 0.002). D-dimer, CRP, uric acid, fibrinogen and HOMA- IR were significantly elevated in the PE group compared to the non-PE group (p < 0.001). Patients with pulmonary embolism in T2DM proved to have significantly more in-hospital death within 10 days of hospital admission (p<0.001), compared to patients with T2DM, without pulmonary embolism. Conclusion : Prothrombotic, proinflammatory markers, and troponin have good prognostic value for short-term outcomes in PE among patients with T2DM.
Barriers to the Adoption of Evidence Based Practice in Nursing: a Focus Group Study
Authors: Pitsillidou Maria , No author No author , Noula Maria , Roupa Zoe , Farmakas Antonis
Published: December 2023

Background: Evidence Based Practice is considered a complex process with many factors hindering its implementation. The use of focus groups to detect barriers to its application can provide an in-depth investigation of the phenomenon. Objective: The investigation of nurses’ views regarding the obstacles connected to the implementation of Evidence Based Practice. Methods: This is a qualitative study carried out using focus groups and constitutes the continuation of a quantitative study. Deliberate sampling was used to recruit a total of 31 nurses. Results: The main categories that emerged regarding the obstacles in the implementation of Evidence Based Practice in nursing, concerned the lack of logistical support, the difficulty of accessing data, the insufficient knowledge of nurses as well as their attitude, the nature of the work, the decision-making process and the impossibility of safeguarding decisions made. Conclusion: In this study, various factors were identified that affect the application of Evidence Based Practice, in the nursing environment of Cyprus. Identifying these factors can be the basis for discussions and finding ways to resolve the problems that exist by health care managers.
Internet Addiction in Undergraduate Students of the University of Medicine in Tirana, Albania
Authors: Shkurti Enkelejda , Shtiza Diamant
Published: December 2023

Background : The usage of the internet amid university students and has increased significantly. Internet dependence between university students rises the hazard of adverse mental, somatic, economic concerns. Objective: The objective of our study is to determine the prevalence and aspects related to internet dependence amid university students in the University of Medicine in Tirana, Albania. Methods: This cross-sectional study was held in June-August 2022 at University of Medicine in Tirana, Albania. By using Internet Addiction Test (IAT) we collected data on respondents’ social-demographic features, internet use rehearsals, observed mental status and interactive bond of participants. Results: From 405 students who delivered their whole reply, we found that the prevalence of Internet Dependence is 109(27.65%).Regarding the gender the majority of the participants were females 275 (67.91%). Prior to the field of study the nursing students involved the larger part of the respondents 177 (43.7%). 234 (57.77%) of the students reported to have a middle economic status. Conclusion: Almost twenty eight percent of medical university students in Albania depend on the internet. Internet dependence is correlated with applying the internet at the university, using more time on the internet per day, and spending the internet for social media. More surveys are required to regulate the load of psychological issues related to internet dependence in high-risk populations.
General and central obesity in adult pre-diabetics: A metabolic derangement to consider
Authors: Kulkarni Avinash , Jain Manila , Bhalerao Sanjay
Published: December 2023

Background: Obesity is a well-established risk factor for the development of type 2 diabetes mellitus (T2DM) and its precursor.

Aims and Objectives: This study aimed to investigate the comparative overall obesity and central obesity in pre-diabetic and healthy control.

Materials and Methods: A cross-sectional study was conducted on 86 pre-diabetics and 86 age and sex-matched control. Fasting blood glucose of <100 was considered normal and 100–125 were considered to be pre-diabetics. General obesity was assessed using total body fat percentage and central obesity as visceral fat as measured by OMRON Body Fat Monitor-Karada Scan. We used a t-test to compare the parameters between two groups of population.

Results: A total of 86 pre-diabetes patients and normal patients participated in the study. Total body fat in pre-diabetes was 28.84 ± 6.18 versus normal was 24.87 ± 5.38, P < 0.0001. The visceral fat also showed a higher level in pre-diabetes patients (14.6 ± 1.72 vs. 10.13 ± 2.54, P < 0.0001).

Conclusion: General and central obesity are prominent risk factors for metabolic derangements in adult diabetics and pre-diabetics. This study highlights the importance of addressing both forms of obesity in the management and prevention of T2DM and underscores the need for tailored strategies for individuals at different stages of glucose dysregulation.
PENGARUH LITERASI DAN PENGELOLAAN KEUANGAN TERHADAP KESEJAHTERAAN FINANSIAL RUMAH TANGGA NELAYAN LABUHAN HAJI
Authors: Sulkiah
Published: December 2023

This research aims to determine the influence of financial literacy on financial well-being, the influence of financial literacy on family financial management, and the influence of financial literacy on financial well-being mediated by family financial management. The analytical tool used in this research is PLS (Partial Least Square). Data analysis in this research uses the Partial least squares (PLS) approach. The research results show that financial literacy has a positive and significant effect on financial well-being, financial literacy has a positive and significant effect on family financial management, and financial literacy has a positive and significant effect on financial well-being through family financial management variables.

 

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap kesejahteraan finansial, pengaruh literasi keuangan terhadap pengelolaan keuangan keluarga, dan pengaruh literasi keuangan terhadap kesejahteraan finansial dimediasi oleh pengelolaan keuangan keluarga. Alat analisis yang digunakan dalam penelitian ini yaitu menggunakan PLS (Partial Least Square). Analisis data dalam penelitian ini menggunakan pendekatan Partial least square (PLS). Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap kesejahteraan finansial, literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan keluarga, dan literasi keuangan berpengaruh positif dan signifikan terhadap kesejahteraan finansial melalui variabel pengelolaan keuangan keluarga.
PERSEPSI DAN PENGELOLAAN DANA NON HALAL PADA LAPORAN KEUANGAN BAZNAS KOTA TASIKMALAYA
Authors: Aulia Damayanti  , Muhammad Indra Raditya  , Regina Indra  , Gita Guntari  , Elis Nurhasanah
Published: December 2023

Badan Amil Zakat (BAZNAS) merupakan satu – satunya lembaga yang dibentuk langsung oleh pemerintah dalam rangka pengelolaan zakat di Indonesia yang bertujuan untuk mensejahterakan masyarakat yang mana mempunyai wewenang untuk mengelola dan menyalurkan kepada yang berhak dan melaporkan penggunaan dana publik. Dalam mempermudah dalam hal keuangan maka dibutuhkan pelaporan keuangan sebagai peningkatan kepercayaan masyarakat kepada suatu lembaga keuangan. Penelitian ini bertujuan untuk mengetahui persepsi BAZNAS Kota Tasikmalaya tentang dana non halal dan mengetahui terkait pengelolaan dana non halal pada laporan keuangan di BAZNAS Kota Tasikmalaya. Jenis penelitian ini bersifat kualitatif deskriptif. Teknik pengumpulan data dengan observasi, wawancara, dan dokumentasi. Adapun data dari penelitian ini terdiri dari data primer dan data sekunder yang kemudian dinalisisi dengan metode analisa deskripsif kualitatif. Hasil penelitian yang diperoleh menunjukan bahwa BAZNAS Kota Tasikmalaya sudah sepenuhnya menyusun laporan keuangan sesuai dengan PSAK 109, termasuk dana non halalnya. BAZNAS mempersepsikan bahwa dana non halal adalah dana yang bersumber dari bunga bank konvensional. Dalam laporan keuangan, penulisan dana non halal sudah dilakukan secara terpisah dari penerimaan dan pendapatan lainnya.
The Influence of Muslim Endorsers and Influencers in Promoting Halal Tourist Attractions.
Authors: Setiawan Harry , Purmono Bintoro Bagus
Published: December 2023

This study aimed to analyze the influence of Muslim influencers, Muslim endorsements, and destination image on Muslim tourists’ visit intention. Based on data analysis from 206 respondents, it was discovered that Muslim endorsements had a positive and significant effect on visit intention, while the influence of Muslim influencers was positive but not significant. Meanwhile, destination image had a positive but not significant influence on visit intention, and did not mediate the effects of Muslim influencers and endorsements. Thus, Muslim endorsements become an important factor that can directly increase Muslim tourists’ visit intention. Marketing strategies that put forward Muslim endorsements are needed to attract Muslim tourists to visit.
Entrevista Com Ana Esther Ceceña
Authors: Martins Carlos Eduardo , Traspadini Roberta , Goulart Roberto
Published: December 2023

Entrevista com Ana Esther Ceceña sobre temas contemporâneos
Capitalismo e nacionalismo na longa duração: Hegemonia, crise e mobilização nacionalista em busca de Estado, 1492-2013
Authors: Karatasli Savan Sahas
Published: December 2023

Este artigo analisa as dinâmicas históricas do nacionalismo em busca de Estado de 1492 a 2013. Ao sintetizar as visões de Gramsci sobre hegemonia com a perspectiva dos sistemas-mundo e o institucionalismo histórico, apresento um novo marco teórico que confere à crise, ao desenvolvimento desigual e à relação entre estrutura e agência, um lugar central na conceituação da mobilização nacionalista. Apresento também uma nova grande base de dados, a dos Movimentos Nacionalistas em Busca de Estado (SSNM, em inglês), que inclui dois conjuntos de dados únicos para a análise histórica do nacionalismo. O primeiro conjunto de dados inclui notícias que relatam as atividades nacionalistas em busca de Estado em todo o mundo, de 1804 a 2013, fazendo uso de reportagens internacionais. O segundo conjunto de dados é compilado a partir de fontes secundárias, e inclui situações e conflitos revolucionários envolvendo movimentos em busca de Estado de 1492 a 1829. Padrões históricos e análise de regressão binomial negativa multivariada sugerem que os SSNM têm maior probabilidade de ocorrer durante períodos de financeirização, crise econômica, guerras interestatais, ocupação colonial e intensa agitação social.
Geopolítica decolonial latino-americana no sistema internacional: as experiências contra-hegemônicas no século XXI
Authors: Rodrigues Bernardo Salgado
Published: December 2023

A decolonização do pensamento é uma variável-chave para qualquer revolução social intensiva e diuturna no século XXI. Compreendida como um processo de enfrentamento dos desafios colocados pelo eurocentrismo e pelo etnocentrismo como modos de pensar dominantes e universais, este processo requer ferramentas epistemológicas e experiências empíricas para sua efetivação. Neste contexto, o objetivo do artigo é investigar a perspectiva periférica de uma geopolítica decolonial latino-americana sob as bases de uma conjuntura internacional de ascensão do Sul Global, utilizando como estudo de caso experiências contra-hegemônicas no século XXI. Através de revisão bibliográfica e a partir do método empírico-dedutivo, visa-se ratificar a imprescindibilidade de uma reflexão mais extensa das possibilidades de instauração de uma gramática da decolonialidade, que possibilite novos arranjos geo-epistêmicos.
Renda da terra e dependência em Carrera: análise crítica e elementos para a formulação de uma visão alternativa
Authors: De Paula Patrick Galba
Published: December 2023

O objetivo deste trabalho é analisar a relação entre as categorias renda da terra e dependência, tendo como referencial, por um lado, a teoria marxista da renda e os trabalhos de J. I. Carrera (2006; 2008; 2017), e por outro a formulação marxista sobre a dependência conforme apresentada por Marini (1973; 1973a). Após uma análise crítica da visão de Carrera do ponto de vista teórico e metodológico, propõe-se uma forma de integração alternativa da categoria renda da terra na análise da dependência / subdesenvolvimento.
Uma análise da vigência e relevância do ensaio Dialética da dependência à luz da pintura mural de Marion Greenwood. O popular no centro do debate
Authors: Traspadini Roberta , De Souza José Gilberto
Published: December 2023

O presente texto, em homenagem aos cinquenta anos da obra de Ruy Mauro Marini, Dialética da dependência, tem como objetivo trabalhar as categorias centrais imperialismo, dependência e superexploração, a partir de um diálogo com o painel pintado por Marion Greenwood. Dividimos o texto em três seções: 1) A revolução mexicana e a centralidade do popular; 2) O moderno muralismo mexicano e a centralidade do popular; e, 3) A dialética da dependência, o popular superexplorado na América Latina, à luz da imagem mural A industrialização do campo. Ao final, respondemos as seguintes questões: O que é o popular, este que salta das imagens murais mexicanas? Que relação há entre o popular, como categoria analítica, e a superexploração da força de trabalho na América Latina e o Caribe?
Dependencia y neodependencia en el siglo XXI
Authors: Valencia Adrian Sotelo
Published: December 2023

El presente artículo tiene por objetivo sustentar la vigencia analítica y explicativa de la Teoría Marxista de la Dependencia (TMD) en el siglo XXI, considerando su potencial metodológico y teórico, conceptual y categorial para aprehender, sistematizar y diagnosticar las causas, dinámicas, comportamientos y contradicciones de los fenómenos contemporáneos del capitalismo mundial y dependiente en decadencia histórica, sistémica y estructural.
SOFT WINTER WHEAT YIELD GROWN ON LEACHED CHERNOZEM OF THE WESTERN CISCAUCASIAN REGION
Authors: ALI A.K.
Published: December 2023

The article presents the results of a study in the agrocenosis of soft winter wheat to determine the effects of pre-sowing and early spring application of various forms and combinations of nitrogen, phosphorus, and potash fertilizers when growing it in the leached chernozem of the Western Ciscaucasia. The soil is characteristic of a satisfactory state of the structure, density: 1.26–1.42 g/cm3; active acidity (pH): 6.29– 6.58 pH; exchangeable (pH): 5.11–5.25 units; hydrolytic: 1.94–3.05 meq/100 g; the amount of absorbed bases: 27.5–31.2 meq/100 g; cation exchange capacity: 30.6– 33.1 meq. /100 g; the soil saturation degree with bases: 90.2%–94.3%; and humus content: 2.93%. Fertilizers improve the nutrient regime of the soil. The average supply level with mineral nitrogen, high and mobile phosphorus, and very high mobile potassium has been well-defined. It could lead to an increase in grain when applying N120P30K60 - 1.28 t/ha (or 24.1%), N120P90K20 - 1.47 t/ha (or 27.8%), and N120P90K60 - 1.53 t/ha (or 28.8%). The grain yield of soft winter wheat was 6.58, 6.77, and 6.83 t/ha, respectively. The protein content in the grain varied from 13.2% to 14.3%. The collection of protein per hectare was 870.5, 948.5, and 958.3 kg/ha for the treatments N120P30K60, N120P90K20, and N120P90K60, respectively. The protein in the control was equal to 554.9 kg/ha. Dispersion analysis of the study results showed the share of the contribution of the factor "combination of fertilizers" was 75.95%. Similarly, the data analysis of the conditions of the agricultural year and combinations of mineral fertilizers has a smaller share - 19.24%. With the introduction of N120P30K60 and N120P90K20, the payback of mineral fertilizers by increasing the yield of soft winter wheat grain is the largest - 6.10 and 6.39 kg/kg a.i. NPK, respectively.
BIOINFORMATICS-BASED CHARACTERIZATION OF THE CHALCONE SYNTHASE (CHS) FAMILY GENES IN FLOWERING PLANTS
Authors: HUSSAIN S.
Published: December 2023

Chalcone synthase (CHS) is an essential rate-limiting enzyme in the biosynthesis of anthocyanin pigments found in plant organs, such as, flowers and fruits. The CHS gene family appears in all flowering plants. Here, we searched and characterized the CHS genes from different flowering plants. Database search resulted in identifying Chalcone synthase genes from 29 diverse plant species. Phylogenetic analysis indicated significantly higher similarity between the various CHS genes, divided into at least six closely related rooted clades. Gene structure analysis identified the relative sizes and positions of UTRs, introns, and exons. Protein sequence alignment specified more than 95% similarity between the CHS genes, with eight highly conserved domains of different lengths. Likewise, in-depth analysis showed the presence of three highly conserved motifs in the protein sequence of all the 29 chalcone synthase genes. Physicochemical properties, such as, molecular weight, instability index, aliphatic index, hydropathicity (GRAVY), length, and isoelectric point (pI) of the CHS genes were significantly similar. Furthermore, the predicted 3D structures of CHS genes from different plant species highly remained and are homologous to each other, indicating that the CHS family genes have significantly conserved sequences and functionality across the plant kingdom.
GENESIS OF LEGAL REGULATION OF THE INSTITUTE OF ELECTRONIC DEMOCRACY
Authors: Кукушко М.В.
Published: December 2023

Статья представляет ретроспективный анализ становления электронной демократии. Автором освящается концепция электронной демократии как логического продолжения традиционной демократии в период цифровизации общества. В результате исследования выделены положительные аспекты реализации электронной демократии и оценено влияние информационных и коммуникационных технологий на политические процессы и демократию.

The article presents a retrospective analysis of the development of electronic democracy. The author exposes the concept of electronic democracy as a logical continuation of traditional democracy in the period of digitalization of society. As a result of the study, the positive aspects of the implementation of e-democracy were highlighted and the impact of information and communication technologies on political processes and democracy was assessed.
İNTERNET YOLUYLA KURULAN MESAFELİ SÖZLEŞMELERDE TÜKETİCİNİN CAYMA HAKKININ İSTİSNALARI
Authors: ALTIN ŞAHİN Hayrunnisa
Published: December 2023

Mesafeli sözleşmeler, tüketici ile satıcı veya sağlayıcının uzaktan pazarlamaya yönelik bir sistem içerisinde uzaktan iletişim araçları ile kurdukları tüketici sözleşmeleridir. Genellikle internet yoluyla kurulan bu sözleşmelerde, tüketici, sözleşme konusu malları veya hizmetleri inceleme fırsatı olmaksızın sözleşmeye taraf olur. Mesafeli sözleşmelerde, tüketicinin bilgi eksikliğine bağlı olarak zarara uğramasının önlenmesi için tüketiciye tanınan imkânlardan biri cayma hakkıdır. 6502 sayılı Tüketicinin Korunması Hakkında Kanun’un 48. maddesine göre tüketici, cayma hakkını hiçbir gerekçe göstermeden on dört gün içerisinde kullanabilir. Ancak bazı mesafeli sözleşmelerde tüketicinin cayma hakkını kullanması mümkün değildir. Mesafeli Sözleşmeler Yönetmeliği’nin 15. maddesinde tüketicinin cayma hakkını kullanamayacağı durumlar sınırlı olarak sayılmaktadır. Bu hükümde düzenlenen bazı durumlarda edimin niteliğine bağlı olarak tüketicinin cayma hakkı bulunmamaktadır. Bazı durumlarda ise tüketici belirli şartların gerçekleşmesine bağlı olarak başlangıçta sahip olduğu cayma hakkını kaybetmektedir. Bu çalışmada, internet yoluyla kurulan mesafeli sözleşmelerde tüketicinin cayma hakkının istisnaları incelenmektedir. Bu kapsamda, satıcı veya sağlayıcının bu istisnalara ilişkin olarak tüketiciyi bilgilendirme yükümlülüğü ile bu istisnaların amaçları ve kapsamları üzerinde durulmaktadır. Cayma hakkının istisnalarına ilişkin Mesafeli Sözleşmeler Yönetmeliği’nin 15. maddesi, 2011/83/AB sayılı Avrupa Parlamentosu ve Konsey Direktifi ile karşılaştırmalı olarak ele alınmaktadır.
Analysis Of The Impact Of M-Banking Utilization On The Community In Patamuan Sub-District
Authors: Sartika Sartika , Syamsurizal Syamsurizal
Published: December 2023

The development of information and communication technology (ICT) has changed the way people interact, including in terms of financial transactions. One of the significant innovations in the banking industry is the introduction of mobile banking services or M-banking. The use of M-Banking has brought about changes in people's financial behavior in the Patamuan District. Prior to the adoption of M-Banking, banking activities involving cash deposits, withdrawals, or transfers of funds required a physical presence at a bank or ATM machine. The use of M-Banking has had a positive impact on the people in Patamuan District. This service provides better accessibility to banking services, facilitates transactions, and enhances efficient financial management. In the economic aspect, the use of M-Banking has increased financial inclusion in Patamuan District. In addition to the positive impacts, there are also challenges and obstacles faced in using M-banking in the Patamuan District. Some of the obstacles or challenges that may have a negative impact are limited internet access, because several areas in Patamuan sub-district have limited internet access because the area is rather remote. There are three ways of data analysis techniques used, namely data reduction, data presentation, drawing conclusions. . The instruments used were observation, documentation and interviews.
Viability of Cash Waqf-Linked Ṣukūk in Malaysia
Authors: Kunhibava Sherin , Muneeza Aishath , Mustapha Zakariya , Khalid Maryam , Ming Sen Thong
Published: December 2023

Purpose ‒ This research explores cash waqf-linked sukuk (CWLS) and ascertains its viability in Malaysia under relevant legal and regulatory framework of waqf and sukuk. This is with view to implementation of CWLS in Malaysia by Islamic social and commercial finance institutions.
Design/Methodology/Approach ‒ The research adopts a qualitative methodology and uses content analysis in synthesising relevant data to determine viability and prospect of CWLS in Malaysia. Semi-structured expert interviews were conducted, and data obtained therefrom was analysed alongside published literature on CWLS in identifying issues in applicable waqf and sukuk legal and regulatory framework that pertain to CWLS viability.
Findings ‒ The combination of cash waqf with sukuk is potentially an impactful financing mechanism for mobilising funds that links charity with productive and income generating economic activities. CWLS facilitates development of alternative social financing instrument that expedite social welfare and economic revival in the aftermath of the Covid-19 pandemic as Indonesia demonstrates. However, Malaysia’s waqf legal and regulatory framework have established a decentralised system of waqf administration that will rather downscale the structure and operations of CWLS in the country. Hence the research proposes a reform of the framework to enable establishing a more capable and viable CWLS structure for a digital, retail and institutional investors.
Originality/Value ‒ This research discovers hindrance to the prospect of CWLS in the legal, Shariah and regulatory dynamics of waqf and sukuk in Malaysia which previous studies overlooked. This research provides an in-depth understanding of challenges to CWLS’ implementation in Malaysia with invaluable insight for regulators, policy makers, practitioners and researchers, thereby contributing to practical knowledge in the area.
An Exploratory Study of Manfaʿah (Usufruct) in Ijārah Accounting from the Sharīʿah Perspective
Authors: Ullah Rahmat , Saba Irum , Ahmad Riaz
Published: December 2023

Purpose — The recording and reporting of usufruct in ijārah (lease) financing is a major issue in both conventional and Islamic accounting standards. The International Accounting Standard (IAS-17) was revised and replaced by the International Financial Reporting Standards (IFRS-16) to address this issue. In response, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) revised and issued a new ijārah Financial Accounting Standards (FAS-32). Considering this ongoing issue, the aim of this study is to explore māl (asset) and milkīyah (ownership) as the two significant Sharīʿah dimensions of manfaʿah (usufruct) in ijārah accounting.
Design/Methodology/Approach — This study adopts the qualitative research methodology and uses the content analysis technique whereby secondary data was collected from the related books of Islamic fiqh (jurisprudence) as well as from the accounting and Sharīʿah standards of ijārah.
Findings — The study found that manfaʿah is a māl and as per the milkīyah structure, the lessee can represent legal ownership of the leased assets under his possession, and accordingly, manfaʿah could be registered in the lessee’s name.
Originality/Value — To the best of the researchers’ knowledge, this study constitutes the first of its kind in the existing literature that focuses specifically on the Sharīʿah perspective of usufruct in ijārah accounting.
Practical Implications — The findings of this study contribute to help financial and Sharīʿah experts and Islamic financial institutions (IFIs) in their understanding of manfaʿah and the adoption and implementation of the new ijārah accounting standard. This study will also help researchers in their future research.