bluuebunny/crossref_metadata_2025 huggingface dataset:
Bicycle frame load estimation using semi-analytical multi-body simulation methods
Authors: Bolk Johannes , Corves Burkhard
Published: March 2024

The design and dimensioning of bicycles have always been a challenging task. It is necessary to solve the conflict between a high
level of safety against component failure and the demand for a lightweight and cost-efficient design. The operating loads to which the
system components are subjected play a decisive role in this task. However, the determination of these loads is a crucial challenge.
Besides the widespread use of multi-body simulation in other vehicle industries, in the design of bicycles, the potential has so far
remained largely untapped. The main problems arise in modeling the complex driving tracks and the need for a driver model that
accurately represents the complex human behavior.
Using a semi-analytical modeling approach, the system excitation is directly applied in the form of measured loads. This opens the
possibility of representing the rider, track, and tire behavior in their full complexity within the numerical simulation, without making
simplifications in the modeling process. However, replacing constraints between the bicycle and the environment with forces leads
to an unconstrained system where imbalances can lead to instabilities in the form of uncontrolled accelerations, making the results
unusable.
This paper presents and evaluates the accuracies of four simulation methods that allow a semi-analytical simulation of bicycles.
These are defined by two variations of a locating-floating bearing of the wheel hubs, constraining at a static reference point and the
constraining of the frame to a reference point guided along the original frame trajectory. The input of the semi-analytical simulation
is based on synthetic measurement data, conducted in a fully analytical simulation with a passive driver model. In contrast to the
previous applications of this approach, it was shown that for bicycles, highly accurate results can be calculated without taking the
trajectory of the bicycle into account.
REPRESENTASI KEKERASAN SIMBOLIK KOMUNIKASI GURU DALAM PROSES PEMBELAJARAN
Authors: Rahman Abd , Jufri Jufri , Idawati Idawati
Published: March 2024

Penelitian ini bertujuan untuk mendeskripsikan bentuk-bentuk kekerasan simbolik komunikasi guru kepada siswa melalui eufemisasi dan sensorisasi yang terjadi selama proses pembelajaran. Penelitian ini merupakan penelitian kualitatif. Data bersumber dari komunikasi guru selama proses pembelajaran di SMA Negeri 1 Majene. Teknik pengumpulan data yang digunakan adalah teknik pengamatan, penyadapan/perekaman, dan pencatatan. Landasan teori yang digunakan dalam penelitian ini adalah teori analisis wacana kritis Pierre Bourdieu. Hasil penelitian menunjukkan bahwa kekerasan siimbolik terwujud melalui mekanisme eufemisasi dan sensorisasi. Bentuk eufemisasi berupa (1) perintah, (2) larangan, (3) kepercayaan, (4) kebaikan/kemurahatian, (5) pemberian bonus, (6) kegunaan, (7) pencitraan, (8) penegasan, (9) keharusan/kewajiban, dan (10) pemberian izin. Sementara bentuk sensorisasi komunikasi guru berupa (1) ancaman, (2) pemarginalan, (3) kekecewaan, (4) penghargaan, dan (5) religius.
Lei nº 14.285/21: Lei posterior ao Código Florestal e menos protetiva ao meio ambiente
Authors: Bousfield Renata , Rodrigues Filho Jorge Luiz
Published: March 2024

A Lei nº 14.285/21 possibilitou aos municípios brasileiros disciplinarem as áreas de preservação permanente (APP’s) próximas a cursos d’água em áreas urbanas. A Resolução do CONSEMA nº 196/22 pormenorizou a matéria, com base em parecer do Ministério Público e em duas notas da Federação de Consórcios, Associações e Municípios de Santa Catarina. Essa alteração legislativa é objeto de Ação Direta de Inconstitucionalidade (Adin) nº 7.146/22, no Supremo Tribunal Federal (STF). Nesse processo, discute-se o fato de não caber aos municípios disciplinarem a matéria, mas sim à União. Também se aventa o sistema de freios e contrapesos entre os poderes do Estado, não cabendo ao legislativo agir posteriormente e em descompasso com questão decidida pelo judiciário. Por fim, pontua-se o necessário cumprimento do princípio da vedação ao retrocesso da proteção ambiental. Além da discussão no STF, a Lei nº 14.285/21 alterou o conceito de área urbana consolidada, deixando aos municípios o encargo de localmente pontuar essas áreas, facilitando a “escolha” das APP’s próximas a curso d’água em área urbana. Essa conjuntura enseja especulação imobiliária. Da própria justificativa do projeto dessa lei, extrai-se a preocupação com áreas consolidadas, independente de serem áreas de interesse social. Esse panorama será exemplificado com a situação atual do município de Joinville, em Santa Catarina. Dessa forma, será analisada a Resolução do CONSEMA nº 196/22, a discussão da inconstitucionalidade da Lei nº 14.285/21, bem como a intenção do legislador, conforme justificativa da Lei nº 14.285/21, exemplificando essa realidade com a situação atual de Joinville.
Lectura literaria digital e intermedial: orientaciones didácticas para una mediación lectora que integre distintos lenguajes artísticos
Authors: Juanola Mariona Masgrau , Kunde Karo , Gaspar Débora da Rocha , Delgado Christian Arenas
Published: March 2024

Proponemos una reflexión sobre el modo en que los entornos digitales están transformando la literatura del siglo XXI: analizamos los cambios básicos en la producción y recepción literaria en entornos virtuales y en red y nos centramos en un cambio fundamental: la intermedialidad, la hibridación de lenguajes artísticos expresivos de modo sincrónico y diacrónico, sobre todo las simbiosis del lenguaje visual y el verbal-literario. Nos planteamos si estas transformaciones, ya muy consolidadas en sociedad y conocidas entre los lectores infantiles y juveniles, continúan sin tenerse en cuenta en las aulas de Educación Primaria y Secundaria y si exigen estrategias interpretativas específicas. Por ello, proponemos una matriz, un modelo didáctico referencial para los mediadores de la lectura, para abordar los fenómenos intermediales (literarios y artístico-visuales) con perspectivas críticas y dialógicas.
Contractual Equilibrium Mechanisms In The Implementation Phase Of Commercial Contracts: Contract Economics Confronting Contractual Equilibrium
Authors: Dr. Zekri Imene
Published: March 2024

The contract is exposed to numerous circumstances and variables, whether financial, economic, or even political, which have repercussions resulting in contractual imbalance liable to cause economic disruptions for the contracting parties during the execution phase, especially in the context of electronic commercial contracts due to their digital and international nature. Hence, this study delves into the economic impacts encountered by the contract, thus seeking the legal mechanisms outlined by the legislator to address these unforeseen circumstances, thereby safeguarding contractual equilibrium so that the parties can execute the contract fairly for both sides. It is at this juncture that the theory of unforeseeability assume paramount importance, offering significant solutions, notably following their evolution on the legal and judicial fronts.
Beyond the Blocs
Authors: Mann Itamar
Published: March 2024

On Monday, 25 March, the UN Security Council adopted a resolution demanding a ceasefire in Gaza and the immediate release of hostages, as well as emphasizing the need to increase the provision and distribution of humanitarian aid. The Resolution was adopted 14-0, with the United States the only member to abstain. As the Security Council website announces, this Resolution ended a “months-long deadlock”. The recent Resolution is not perceived by Israeli actors as binding. And yet, I argue that the fact that the US and Russia are now essentially voting together on the need to end this war could lead to significant further ramifications that may shape the region and beyond.
Inheritance of women in princely lands from a legal and legal perspective
Authors: Al-Ahmad Suhail , Al-Sartawi Alaa Al-Din
Published: March 2024

This study dealt with the inheritance of women in the princely lands from a legal and legal perspective, aiming to identify the nature of this, through the statement of cases of inheritance of women from the legal and legal perspectives, where the concept of inheritance, princely land and the right of movement in these lands was identified, and the statement of the owners of the right of movement, as well as addressing the legal articles that discuss and discuss this and stand on its contents and contents, as it appeared that the beginning of legal legislation has been deprived The daughter from the full use of the princely lands, until the royal orders came in the Ottoman Empire to give girls as boys equally without differentiating  between male and female, and this is until Law No. (4) of 1991 AD was issued, which abolished the division contained in the Transition Law, and the princely lands became legally divided after the  issuance of this law, as of the date: 16/4/1991 AD, according to the details and readings dealt with in this research.

Originality: This study provides a unique analysis of women's inheritance rights in princely lands, examining legal and historical perspectives. It traces the evolution of these rights from early marginalization to eventual legal reforms, notably Law No. (4) of 1991. Scrutinizing legal texts and historical contexts, it offers valuable insights into the journey toward gender equality in inheritance practices within princely territories.
The Effectiveness of Using AFO with Stroke in Developing Functional Performance
Authors: Alarab Azzam , Alhaj Rana , Hammad Mohammad
Published: March 2024

The study goal is to find out the impact of using AFO on balance, gait, and daily life activity of chronic stroke patients. Single case experimental design study. The case study focuses on patients who have a chronic CVA, one patient will undergo the AFO, then be assessed by measurement and tests regarding balance by the Berg Balance Scale, gait by Wisconsin Gait Scale and ADL by Barthel Index for two weeks before dressing AFO and after dressing it. The findings show that there is a clear significance in scores which resulted for the patient pre and post using AFO, the balance score for the patient before using AFO was 26/56 but after it shows a better result it was 40/56 ,and the ADL score for the patient before wearing AFO was 40/100 , after using AFO it becomes 75/100, also the gait improve clearly in stance phase and swings as measurement shows, therefore it was concluded that the AFO is very good for stroke patients to improve their balance , gait, and ADLs. The study concluded that the use of orthotics has a good effect on balance, gait, and ADLs.

Originality/value: This single-case experimental design study explores the impact of ankle-foot orthosis (AFO) on balance, gait, and activities of daily living (ADLs) in chronic stroke patients. Findings indicate significant improvements in balance, gait, and ADL scores after two weeks of AFO use. The study underscores the effectiveness of AFO in enhancing functional outcomes and highlights its value in stroke rehabilitation.
Evaluation of Diagnostic Accuracy of Abdominal Ct Scans by Assessment of Image Quality and Confidence
Authors: Sabarna Khaled , Rumman Mysara , Hamad Maryam , Assaf Mayssa , Adileh Lana , Bilbese Hadeel
Published: March 2024

The study's objective is to assess the diagnostic accuracy and image quality of the abdomen CT scan by the recommendations of the International Commission on Radiological Protection. As a result, research that can be quantified and measured is done on a representative sample. The CTDIvol data was gathered over three months at the Al Makkased Islamic Charitable Society Hospital in Jerusalem from 123 CT adult belly exams. The study's findings suggest that, in comparison to many other hospitals throughout the world, Al-Makkased hospitals are using the belly examination more frequently. The samples were contrasted with the ICRP's global reference value. Two radiologists were supplied samples with low CTDIvol levels to assess the picture quality and confidence. The study report It was discovered that whereas 39% of the low CTDIvol samples did not affect the picture quality, 61% of the remaining samples did. The first radiologist reported a picture quality of 77% and a certainty of 91%; the second reported a picture quality of 79% and a certainty of 90%. The study discovered that the CT belly examination's CTDIvol was higher than the ICRP's global reference value, that 57 out of 123 samples had low CTDIvol, and that their proportion was 46%. This analysis does not include Japan. The overall picture quality was judged to be fair, while diagnostic certainty was found to be outstanding.

Originality/value: Findings highlight discrepancies in radiation dose levels and underscore the importance of balancing dose reduction with diagnostic efficacy, contributing to improved imaging practices and patient safety.
Management of Tahfizhul Qur'an Curriculum Development at the Tahfizh Putri Manba'ul Qur'an Islamic Boarding School
Authors: Septri Larasati  , Andi Murniati
Published: March 2024

This development research aims to design the management of the Tahfizh Al-Qur'an program. This study uses the Borg and Gall research development method. The development design uses the inverted Taba model. The seven-step model that is applied is: The first stage in the management of developing the curriculum for the tahfizhul Qur'an program is diagnosing needs. The results of diagnosing the needs of the tahfizhul Qur'an program through field observations and documentation studies are in the form of: Implementation of tahfizhul Qur'an using varied and fun methods, setting targets for memorizing material, implementing effective evaluations. The second stage is formulating goals. The third stage is choosing content / material. After the objectives are formulated, then choose the content/material for tahfizhul Qur'an. The fourth stage organizes the content/material. The material for the tahfizhul Qur'an program that has been determined is compiled and classified into six levels for six years starting from MTs to MA level. The fifth stage is choosing a learning experience, the learning experience includes memorizing the Al-Qur'an, depositing the memorization to the teacher and doing murajaah. The sixth stage is organizing the learning experience, the learning experience is packaged into activity packages for the tahfizhul Qur'an program. The seventh stage is evaluating. evaluation of the tahfizhul Qur'an program which includes daily evaluations, monthly evaluations, semester evaluations and year-end quarantine for those who have completed memorizing 30 juz.
Application of vibration analysis for medical diagnosis
Authors: Mohamedi Walid
Published: March 2024

The ability to interpret vibration signals in the biomedical field offers a promising path toward continuous improvement of medical devices. By examining the revolutions per minute profile, analysts can identify any deviations or anomalies in the vibration patterns at different speeds. This information can help identify potential faults or imbalances within the rotating machinery. With a comprehensive understanding of the revolutions per minute profile, analysts can make informed decisions regarding maintenance and repairs. Besides, the analysis of the order of vibration signals represents an essential pillar of biomedical engineering, bringing an innovative and in-depth perspective to the development of medical devices, and contributing to the continued advancement of medical technology and healthcare. Integrating vibration analysis into preventive maintenance practices can help ensure the reliability of medical equipment, reduce potential risks to patients, and contribute to the advancement of healthcare quality.
Sobre la investigación artística y la investigación sobre arte
Authors: Cárdenas Juan D.
Published: March 2024

Sobre la relación entre el arte y el conocimiento existen muchos prejuicios. A pesar de la diversidad de opiniones en la actualidad se puede reconocer una tendencia común. Es sumamente usual encontrarse con formulaciones que aseguran que entre las prácticas artísticas y el conocimiento no hay relación alguna. Desde las opiniones esparcidas en la vida cotidiana hasta las formulaciones que sustentan ciertas políticas estatales sobre la educación, la investigación y el arte, pasando incluso por posturas académicas ampliamente aceptadas, es frecuente encontrarse con la idea de que el arte es una disciplina que no ofrece nada al conocimiento.
De Esquilo a Aristóteles
Authors: Montes Bernal Daniela
Published: March 2024

En el presente artículo realizamos un acercamiento a un aspecto de la historia de la tragedia griega, centrándonos en los cambios de la estructura formal del teatro ático del siglo V a. C., particularmente en los que ocurren entre la obra de Esquilo y Sófocles. Nuestro interés está relacionado con el concepto que Aristóteles ofrece de la tragedia griega. Intentamos desentrañar las implicaciones de la concepción aristotélica del teatro que mixtifican el valor de su pasado musical, y terminan por definir y naturalizar una concepción de la tragedia que implica una racionalizaciónde esta, lo cual tiene efectos patentes en la actual concepción de la experiencia poética.
El guión cinematográfico
Authors: Alemán Jorge A.
Published: March 2024

A lo largo de la historia del cine, el guión cinematográfico —como forma de escritura utilitaria— ha sido siempre subsidiario de su carácter industrial. Hoy en día, cuando las fronteras estéticas no son más que líneas difusas, el guión adquiere un nuevo valor como uno de los géneros híbridos de la modernidad. A medio camino entre la literatura y el cine, el guión cinematográfico surge comoun dispositivo ficcional autónomo y autosuficiente sobre el que vale la pena reflexionar desde todas las orillas semióticas posibles.
El cine en la caverna de las masas contemporáneas
Authors: Medina Rodríguez Alejandro
Published: March 2024

El centro comercial se ha consolidado como uno de los lugares más importantes para el desarrollo socioeconómico y cultural de las masas en las urbes contemporáneas. En este artículo se explora el lugar del cine en el centro comercial. A través de diversos postulados de críticos de cine como Stephen Barber y Paolo Bertetto se indaga acerca del carácter industrial del cine, su existencia como mercancía y su dimensión de dispositivo, junto con avances tecnológicos como la imagen digital. Así, se logra establecer los lazos que tiene el cine como un arte industrial con la hegemonía ideológica y económica del sistema capitalista tardío.
La voz baja de Feliciana
Authors: Toledo Castellanos Ricardo
Published: March 2024

Se reconstruye la historia de Feliciana Vásquez Bernal, supuesta hija del pintor colonial colombiano Gregorio Vásquez de Arce y Ceballos. Primero, se plantean elementos del discurso dominante en el arte colombiano, dentro del cual Vásquez es tenido como la figura con la que arranca la historia del arte nacional, lo que hace de su obra una «voz alta» del arte. Después se analiza críticamente cómo los relatos referentes a este artista contribuyen a consolidar la condición de subalternidad de la población indígena, mestiza, femenina, pobre, etc., y cómo la obra y los relatos biográficos sobre él son excluidos o instrumentalizados para conformar un coro de «voces bajas» de la historia del arte. Finalmente, se propone escuchar la voz baja de Feliciana Vásquez Bernal en rumores y menciones someras a ella, buscando imaginar su rostro, su voz, su carácter y elementos de su estilo.
The Role of Human Capital in Strengthening Energy Mix-Climate Change Relation: A Study of Selected Low and High Vulnerable Economies
Authors: Javaid Anam , Kalim Rukhsana , Hassan Muhammad Shahid
Published: March 2024

Adaptive capacity of human is influenced by socio-economic factors such as skills, resources, technology and governance. Human-induced climate change is affecting all the nations of world. Adaptation measures are required to mitigate its effects. The aims of current research are: a) to identify the factors that can reduce vulnerability in low and high vulnerable countries, b) to find the factors that can moderate the effect of climate change in these countries, c) to compare the effect of these factors in high and low vulnerable economies. Panel Quantile Regression is used as an econometric technique to get the final results of the study. Sample is comprised of 40 low and high vulnerable countries, and data range from 1995-2020. Division of sample countries is based on the ranking of ND-GAINS. Data for present study is collected from ND-GAINS, WDI and PWT. Results exposed negative relationship between Human Capital and climate change vulnerability. Moreover, human capital along with energy-mix reduces climate change vulnerability in case of low and high vulnerable countries. Communication and education increase capacity-building skills and knowledge which help to reduce the risk associated with hazard and prepare us to deal with that hazard. Present study is conducted to highlight the importance of Socio-Economic factors in strengthening energy-mix climate change relation. This study will help the Policy makers and governments to cope with the adverse impact of climate change.
Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan pada Perusahaan Penyedia Jasa Tenaga Kerja
Authors: Ekawati Neneng , August Goenawan Yohanes
Published: March 2024

Pendahuluan/Tujuan: Untuk mengetahui dan menganalisis efektivitas sistem informasi akuntansi penggajian yang telah digunakan perusahaan penyedia tenaga kerja. Latar Belakang Masalah: Sistem penggajian pada perusahaan tersebut belum adanya pengawas internal dalam perusahaan Kebaruan: Sistem perhitungan gaji pada perusahaan dapat berjalan dengan baik dan menimbulkan dampak positif yaitu kinerja karyawan dalam perusahaan terjamin serta kesejahteraan karyawan. Metode Penelitian: Menggunakan metode rumus Slovin diperoleh sampel sebanyak 88 responden dan teknik analisis yang digunakan alat analisa SPSS. Temuan/Hasil: Variabel tingkat jabatan dan lama bekerja berpengaruh positif dan signifikan terhadap penggajian karyawan, variabel kehadiran dan tingkat pendidikan tidak berpengaruh terhadap penggajian karyawan. Kesimpulan: Bahwa secara bersama-sama variabel kehadiran, tingkat pendidikan, tingkat jabatan, dan lama bekerja secara simultan berpengaruh positif dan signifikan terhadap penggajian karyawan.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Food dan Beverage yang terdaftar di Bursa Efek Indonesia Periode 2016-2020
Authors: Piasti Trianita , Suswandoyo M. Imam Suswandoyo
Published: March 2024

Pendahuluan/Tujuan: Untuk mengetahui pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur sub sektor food and baverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Latar Belakang Masalah: rasa kepercayaan dari para investor lain, sehingga para investor akan banyak menjual sahamnya kembali dan modal perusahaan tentunya akan berkurang dan kesulitan melakukan operasi perusahaan. Kebaruan: Meneliti Kembali model yang telah ada dengan sektor yang berbeda yakni perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Metode Penelitian: Menggunakan menggunakan metode kuantitatif dengan jenis data sekunder yang berupa laporan keuangan dan teknik analisis yang digunakan alat analisa SPSS. Temuan/Hasil: Reputasi Underwiter (RU) dan Persentase penawaran saham mempengaruhi underpricing pada saat IPO. Kesimpulan: Secara parsial profitabilitas berpengaruh signifikan terhadap nilai perusahaan, leverage tidak berpengaruh signifikan terhadap nilai perusahan, ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan, dan secara simultan profitabilitas, leverage dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh Likuiditas, Profitabilitas dan Leverage terhadap Return Saham pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018
Authors: Merida  , Ayubi Sidiq Al
Published: March 2024

Pendahuluan/Tujuan: Tujuan penelitian ini untuk menganalisis pengaruh likuiditas, profitabilitas, dan leverage terhadap return saham. Populasi penelitian ini adalah perusahaan makanan dan minuman yang memiliki lisensi BEI. Latar Belakang Masalah: Pengembalian saham digunakan untuk menilai keuntungan perusahaan yang diperoleh dari investasi yang dilakukan. Ada beberapa faktor yang mempengaruhi return saham ini, ada likuiditas, profitabilitas dan leverage. Kebaruan: Sampel yang diambil untuk penelitian ini adalah beberapa perusahaan yang melaporkan laporan keuangan tahunan mereka pada tahun 2015-2018. Metode Penelitian: Analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda Teknik pengambilan sampel yang digunakan adalah purposive sampling dari 25 perusahaan yang berbeda. Temuan/Hasil: Hasil penelitian menggunakan uji asumsi calssical yang menunjukkan bahwa terdapat pengalihan asumsi Klasik menunjukkan bahwa data yang tersedia diproses memenuhi syarat untuk digunakan untuk model regresi linier berganda. Kesimpulan: Hasil penelitian menunjukkan variabel likuiditas, profitabilitas dan leverage, secara signifikan memiliki pengaruh positif terhadap return saham
Production Costs, Promotion Costs, and Sales Volume to Net Profit in Pharmaceutical Sector Manufacturing Companies
Authors: Adnan Pratama Ifanny , Aprilia Sari Petty
Published: March 2024

Pendahuluan/Tujuan: Untuk mengetahui dan menganalisis pengaruh biaya prduksi, biaya promosi dan volume penjualan terhadap laba perusahan perusahaan Farmasi yang Terdaftar di BEI. Latar Belakang Masalah: Industri farmasi sedang menghadapi kondisi moderate raised di mana permintaan produk-produk farmasi yang berkaitan dengan penanganan Covid-19 meningkat, di sisi lain permintaan produk yang tidak berkaitan langsung dengan Covid-19 mengalami penurunan. Kebaruan: Menguji ulang variable yang sama pada penelitian sebelumnya, pada Kasus Covid-19 Metode Penelitian: Teknik pengambilan data dengan pertimbangan tertentu menggunakan purposive sampling pada 9 perusahaan Farmasi dengan menggunakan SPSS 25 sebagai alat uji. Temuan/Hasil: Biaya produksi secara parsial tidak berpengaruh signifikan terhadap laba bersih, biaya promosi dan volume penjualan berpengaruh signifikan terhdap laba bersih. Kesimpulan: Perlu adanya penekana biaya pada biaya produksi seminimal mungkin dalam mempertahankan laba serta peningkatan promosi dan volume penjualan pada perusahan farmasi terutama saat pandemi Covid-19
Pengaruh Modal Kerja dan Biaya Operasional Terhadap Laba Bersih
Authors: Purwanti  , Umdatun Rismasari Apriliana
Published: March 2024

Pendahuluan/Tujuan: Untuk menguji pengaruh modal kerja dan biaya operasional terhadap laba bersih baik secara parsial maupun secara simultan. Latar Belakang Masalah: Pengelolaan modal kerja perusahaan agar dapat bekerja secara maksimal untuk dapat menghasilkan laba yang maksimal juga, serta bagaimana perusahaan dapat mengelola biaya operasional dengan sebaik-baiknya secara efektif dan efisien untuk mendapatkan laba perusahaan yang maksimal. Kebaruan: Menguji ulang pada penelitian terdahulu yakni variabel modal kerja dan biaya oprasional terhadap modal kerja dengan perusahaan yang bberbeda. Metode Penelitian: Menggunakan metode purposive sampling pada 16 perusahaan dengan modal kerja tertinggi di BEI. Temuan/Hasil: Bahwa secara parsial modal kerja berpengaruh positif dan signifikan terhadap laba bersih, sedangkan biaya operasional tidak berpengaruh signifikan terhadap laba bersih, dan secara simultan modal kerja dan biaya operasional berpengaruh signifikan terhadap laba bersih. Kesimpulan: Biaya oprasional tidak dapat digunakan sebagai faktor dalam pengambilan keputusan yang berkaitan untuk meningkatkan laba bersih meskipun biaya ini berkaitan erat dengan kegiatan operasional perusahaan.
Pengaruh Alokasi Pajak Antar Periode Konservatisme Akuntansi Pertumbuhan Laba Terhadap Kualitas Laba
Authors: Putri Dwi Angraeni , Hasanah Neneng
Published: March 2024

Pendahuluan/Tujuan: Untuk mengetahui pengaruh alokasi pajak antar periode, konservatisme akuntansi, dan pertumbuhan laba terhadap kualitas laba. Latar Belakang Masalah: Fenomena gagalnya laporan atas keuangan yang dipergunakan sebagai pemenuhan kebutuhan informasi akan kualitas laba di Indonesia. Kebaruan: Meneliti kembali kualitas laba yang merupakan tempat untuk menyampaikan informasi mengenai kualitas laba pada perusahaan di Indonesia, khususnya perusahaan sektor perbankan yang terdaftar di BEI tahun 2017-2021. Metode Penelitian: penelitian ini bersifat kuantitatif, dan data yang digunakan data sekunder dengan media berupa laporan keuangan perusahaan perbankan yang diambil dari www.idx.co.id dan populasi yang digunakan dalam penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar di BEI selama periode 2017-2021 pengelolaan data menggunakan eviews 9. Temuan/Hasil: Alokasi Pajak Antar Periode, Konservatisme Akuntansi dan Pertumbuhan Laba secara bersama-sama atau simultan berpengaruh terhadap Kualitas Laba pada perusahaan perbankan sub sektor perbankan terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2017-2021. Kesimpulan: Segenaap pihak yang ada dalam perusahaan untuk saling mengawasi dan saling mempertimbangkan berbagai tindakan atau kebijakan yang dapat berdampak bagi perusahaan.
Accounting Performance and Sustainable Competitive Advantage in Indonesian Mining Companies
Authors: Suswandoyo M. Imam , Sumaryo
Published: March 2024

Pendahuluan/Tujuan: Menyelidik kinerja akuntansi Investment Opportunity Set, Ukuran perusahaan, Profitabilitas dan Debt to Equity Ratio terhadap Sustainable competitive advantage Perusahaan Pertambangan di Indonesia periode 2018-2021. Latar Belakang Masalah: Fenomena keunggulan kompetitive bersaing keberlanjutan pada perusahan pertambangan indonesia belum menjadi prioritas dalam berbagai startegi pertanggungjawaban perusahaan kepada stakeholder. Kebaruan:  Penggunaan variabel Sustainable competitive advantage berbasis kinerja akuntansi dengan pendekatan teori stakeholders dan teori agency. Metode Penelitian: penelitian menggunakan data sekunder perusahaan sektor pertambangan indonesia periode 2018-2021, dengan metode purposive sampling. Analisis data dengan program SPSS versi 25. Temuan/Hasil: Kinerja akuntansi dengan, Profitabilitas dan Debt to Equity Ratio berpengaruh positif signifikan dan terhadap Sustainable Competitive Advantage.namun proksi Investment Opportunity Set tidak berpengaruh serta ukuran perusahaan. Berpnagriuh negtaif Kesimpulan: Kinerja akuntansi dapat digunakan untuk mengukur Sustainable competitive advantage. Impliaksinya managemen harus memperhatikan kinertja akuntansi dalam mencapai Sustainable competitive advantage
Efek Faktor-Faktor Dalam Mempengaruhi Struktur Modal Dengan Profitabilitas Sebagai Variabel Intervening
Authors: Atika Purnamasari
Published: March 2024

Introduction/Main Objectives: To determine the influence of Liquidity factors and Activity Ratios on Capital Structure and Profitability in Property and Real Estate sub-sector companies listed on the Indonesian Stock Exchange (BEI). Background Problem: The hampered growth in residential property sales is caused by several factors, including rising prices of building materials, licensing/bureaucratic problems, high proportion of down payments in KPR applications and taxation.. Novelty: Conducting research with different data and different sectors with profitability as an intervening variable. Research Method: sing descriptive research with a quantitative approach and using secondary data. Sampling used purposive sampling. The analysis method is path (Path Analysis) using SPSS 25. Findings/Results: Partially has a negative effect on Capital Structure, Activity Ratios have a positive and significant effect on Capital Structure, Profitability has a negative effect on Structure. Capital and profitability can mediate the Liquidity Ratio to Capital Structure. Conclusion: Companies should be able to manage their long-term debt to fund the production process in order to gain profits and the company is more efficient in utilizing its capital.
Pengaruh Harga dan Kelengkapan Produk terhadap Keputusan Pembelian Konsumen pada Hokky Mart Bima
Authors: Ikhwan  , Kartin Aprianti
Published: March 2024

Pendahuluan/Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh harga dan kelengkapan produk terhadap keputusan pembelian konsumen pada Hokky Mart Bima. Latar Belakang Masalah:  Bahwa yang Hokky Mart harga masih ada beberapa penetapan harga yang terbilang tidak terjangkau dan masih adanya supermarket lain yang menjual lebih murah dan masih kurangnya ketersediaan barang dalam menjual meliputi seperti kurangnya lengkapnya variasi merk. Kebaruan: Melanjutkan penelitian selanjutnya pada variabel yang sama namun lokasi dengan masalah yang berbeda. Metode Penelitian: Pendekatan yang digunakan dalam penelitian yaitu menggunakan pendekatan asosiatif. Sampel dalam penelitian ini sejumlah 96 responden.Tekhnik pengumpulan data yang digunakan yaitu observasi, kuesioner, dan studi Pustaka dengan diolah menggunakan SPSS version 20. Temuan/Hasil: Hasil penelitian menunjukan bahwa harga (X1) dan kelengkapan produk (X2) secara parsial dan simultan berpengaruh secara signifikan terhadap keputusan pembelian konsumen pada Hokky Mart Bima. Kesimpulan: Untuk meningkatkan Keputusan Pembelian dapat dilakukan dengan meningkatkan kelengkapan produk dan kebijakan harga yang sesuai.
Cultural and Stylistic Losses and Gains Faced in Translating the Qur'anic Arabic Words Known as Kur'hun كُرْه into English: A Comparative Study
Authors: Mohammad Ali Albashir
Published: March 2024

The significant cultural and stylistic issues confronting the translators of the Holy Qur'an in translating the  Qur’anic Arabic words known as kur'hun كُرْه into English lead to meaning gains or meaning losses - a problem that cannot be discarded or avoided. This study was undertaken to shine new light on some cultural and stylistic losses and gains encountered by Muhammad Taqi-ud-Din Al-Hilali and Muhammad Muhsin Khan, Muhammad A.S. Abdel Haleem, and Muhammad Marmaduke Pickthall when rendering these Qur'anic Arabic words into English, particularly concerning their fidelity to the original text of the Holy Qur'an. The study also examined how gains maintain an accurate translation of the Qur'anic Arabic words of kur'hun كُرْه into English and the extent to which cultural and stylistic losses play a part in meaning losses. For this reason, the researcher chose and explored five Qur’anic verses containing Qur’anic Arabic words known as kur'hun كُرْه words and their English renderings by the above-named translators. These selected verses were examined and compared to the original Qur'anic text according to Ibn Kathir's and Al-Qurtubi's exegesis to ascertain to what extent, the three translators either came up short or were very successful in translating the Qur'anic Arabic words of kur'hun كُرْه into English. Markedly, this study employed a descriptive qualitative method. The findings indicated that Abdelhaleem, Pickthall, and Al-Hilali and Khan failed to convey the most authentic and most proper meaning for some Qur'anic Arabic kur'hun كُرْه words into English because they utilized word-for-word (interlinear) and literal translation. Moreover, the study also showed that there were many cultural and stylistic issues closely associated with the fidelity of the three translators' renderings in addition to the gains and losses of meaning that are intricately connected to English in the rendering of the Qur'anic Arabic words of kur'hun كُرْه into English.
Effect of Running Training on White Blood Cells and Platelets Count and Red Blood Cells Distribution Width in Untrained Middle-Aged Men
Authors: Jafari Mohsen
Published: March 2024

Background: White blood cells count (WBC), platelet count (Plt) and red blood cells distribution width (RDW) are some emerging atherosclerosis risk factors. Objectives: The purpose of this research was to study the effects of three months running exercise on these variables in untrained overweight middle-aged men. Methods: Subjects were divided in groups of control (n = 10) and exercise (n = 11). In experimental group, subjects performed twelve weeks (three times per week) running exercise (intensity was between 75% to 85% of maximum heart rate). Blood samples were collected 24 hours before and 48 hours after exercises. Paired t-test was used for analysis of data in SPSS V. 15. Results: Statistical analysis showed significant reduction of RDW and BMI, also significant elevation of WBC, Plt and VO2max after three months exercise in the experimental group (P ≤ 0.05); no significant changes was observed in the control group (P > 0.05). Conclusions: In general, three months running exercise may improve blood cells (leucocytes, erythrocytes and platelets) function that may lead to reduction of cardiovascular events risk in middle-aged men, but certainly more research is needed for precise conclusion.
Evolution of Attention During A Teaching Lesson of “Anatomy” in Physical Education Degree’ Students: The Time of Day Effect
Authors: H'mida Cyrine , H'mida Sabrine , Chtourou Hamdi
Published: March 2024

The aim of the present study was to examine the evolution of the attention during a lesson of teaching anatomy of the humerus in physical education degree’ students (PES). Sixty-one students (32 males and 29 females), registered in the 1st year PES in the High Institute of Sport and Physical Education of Sfax (University of Sfax, Tunisia) voluntarily participated in the present study. They performed the digit cancellation test at the beginning and at the end of a 90 min teaching session of anatomy at two time-of-day: between 08h00 and 09h30 and between 15h30 and 17h00. The results showed that there is no difference between the males and females groups for the attention (P > 0.05). However, the present study showed that the attention decreased at the end compared to the beginning of the teaching session (P < 0.05). Also, the attention was significantly better in the morning compared to the afternoon hours (P < 0.05). For PES, anatomy requires good attention capacities and the scheduling of these lessons in the morning is better than the afternoon hours.
Effects of Combined Resistance-Aerobic Training and Milk Consumption on the Weight Loss of Overweight Female Students
Authors: Asadi Amin , Ghasemi Mohammad , Zarandi Ehsan , Khanjari Mohammad Mahdi , Bayat Sahar , Malekmohammadi Samaneh
Published: March 2024

The purpose of this study was to determine the effect of milk consumption following resistance-aerobic training on the weight loss of female students. Information was collected from 80 female students with more than 10 kg overweight in the body composition analysis. Forty eligible students were then randomly divided into two groups of aerobic-resistance training and aerobic-resistance training plus milk consumption. Finally, a total of 30 students remained in the study. The students consumed milk immediately and one hour after aerobic-resistance training. The exercise protocol included aerobic-resistance exercises for six weeks (three days a week). The results of independent t-test after six weeks of aerobic-resistance training showed a significant reduction in weight loss indicators, including body fat percentage (P = 0.04), total body fat (P = 0.03), and waist-to-hip ratio (P = 0.03), in addition to an increase in muscle gain (P = 0.002) in the exercise + milk group, compared to the aerobic-resistance training group. Therefore, it seems that a resistance-aerobic training program, along with milk consumption, can improve the body composition and health indicators of individuals.
Effect of Combined Feedback and Verbal Encouragement on Anaerobic Performance, Technical and Physiological Aspects During Small-Sided Basketball Games for Students’ Girls
Authors: Mekni Rim , Hammami Mohamed Ali , Sahli Faten , Selmi Okba , Stanica Gabriel , Panaet Adelina Elena , Alexe Cristina Ioana , Trabelsi Omar , Ben Ezzeddine Lamia
Published: March 2024

Objective: The aim of this research is to determine the effect of combined feedback and verbal encouragement on anaerobic performance, technical and physiological aspects during small-sided Basketball games for adolescent schoolgirls. Material and Methods: Sixty schoolgirls were divided into 3 groups of 20 girls: control group (G1) (mean ± standard deviation (M±SD); age:15.45 ± 0.41years), verbal encouragement group (G2) (M±SD; age:15.65 ± 0.61years) and combined feedback and verbal encouragement group (G3) (M±SD; age:15.55 ± 0.51 years). Muscle power (countermovement jump (CMJ); 5-Jump-Test (5JT)), agility (Illinois-test), sprint speed (10 and 30 m)]; technical skill and heart rate (HR) responses during 3 vs. 3 small sided basketball game (SSBG) were measured. Additionally, HR was continuously recorded and video analysis was used to quantify technical actions during SSBG. Results: The results showed greater improvements in muscle power of CMJ and 5JT for G3 compared to G2 (P<0.001, ES=1.21, moderate, p<0.001, ES= 4.74, large, respectively) and for G3 compared to G1 (P<0.001, ES= 1.72 large; p=0.001, ES =6.86 large respectively). The time in the 10 m, 30 m sprints and agility decreased more profoundly for G3 compared to G2 (p<0.001, ES=4.93, large; p<0.001, ES=3.27, large, p<0.001, ES=1.14, large, respectively).For technical skill, the ball contacts, successful balls, number of shots and successful shots were higher in G2compared with G1 (p<0.001, ES=1.48 moderate; p<0.001, ES=3.83, large; p<0.001, ES=1.99, large; p=0.001, ES=2.41, large respectively), higher in G3 compared with G2 (p<0.001,ES=-0.89, large, p=0.001, ES=-1.48 moderate; p=0.001, ES= 3.97, large; p<0.001, ES=4.93, large, respectively). Furthermore, average heart rate was higher in G3 compared with G2 and G1 (p<0.001, ES = 1.06, large; p<0.001, ES=4.64, large, respectively). Conclusion: These findings indicate that the combination of feedback and verbal encouragement are more effective for achieving better results in physical fitness and technical skill than verbal encouragement group and control group.
PREVALENCE AND MANAGEMENT OF MATERNAL DEATHS DUE TO ECLAMPSIA AND HELLP SYNDROME: A COMPREHENSIVE SYSTEMATIC REVIEW
Authors: Ramadhan Mu’arif , Putu Arianta Yohanes
Published: March 2024

Background: Eclampsia and HELLP syndrome, are serious complications during pregnancy, and pose significant risks to both mother and fetus. Early management of eclampsia and HELLP syndrome before delivery may improve the outcomes for patients. This study aims to systematically review the literature on the prevalence and management of eclampsia and HELLP syndrome regarding maternal deaths in the last 10 years.
Methods: This systematic review used the PRISMA 2020 guidelines and focused on full-text English literature published between 2014 and 2024. Editorials and review papers from the same journal, as well as submissions without a DOI, were not considered. Literature was gathered from online databases such as PubMed, SagePub, and ScienceDirect.
Result: In the initial stages, our research team retrieved a total of 9400 articles from reputable sources such as PubMed, SagePub, and Science Direct. After a meticulous three-level screening process, only six articles were deemed directly relevant to our ongoing systematic review and were selected for further analysis through thorough full-text reading.
Conclusion: Eclampsia and HELLP syndrome are both conditions that require treatment. Pregnancy termination and magnesium supplementation prevent eclampsia, while glucocorticoids are crucial for treating HELLP syndrome. Treatment should consider baseline features and long-term implications to address maternal and fetal health and well-being.
Exploring the nexus among the Macroprudential Policies, Funding Liquidity Risk and bank risk of Commercial Banks in Leading South East Asian Economies
Authors: Suchira Mattayaphutron
Published: March 2024

The present study explains the behavior of liquidity management, and the macro prudential Policies index and their impact on commercial banks’ risk, particularly on the selected conventional banks in ASEAN countries. The MPP are relatively new in the operations of commercial banks. Hence, more information is needed to understand their impacts on commercial banks’ performance, particularly in the selected conventional banks in ASEAN countries. The major issues in the banking sector of ASEAN countries are asset quality, liquidity risk, and the increasing regulatory pressure from the macro prudential perspectives. Moreover, the study takes a recently developed macro prudential index and its sub-indexes to assess the impact of these on the bank’s risk. Therefore, regulators will be able to utilize this study to enhance the quality of bank assets and choose the most lucrative portfolio. It is vital to highlight that the sample consists mostly of ASEAN-typical institutions. This research will shed light on the general and particular effects of this financing liquidity and MPP index on the BR of ASEAN banks. The dynamic panel is recommended over the static with the assumption that the MPP is likely to change slowly with respect to the change in the whole banking sector that’s why the lag length can help in determining the behavior of whole banking system. Our findings are in line with the new Basel III requirements that necessitate banks to utilize long-term funding sources to equal their fund utilization and to capture further capital in the future considering that these steps can help curtail the risk-taking of banks. Our findings present valuable implications for both market participants and policymakers. By understanding the consequences of the banks’ decision to fund LR and their risk-taking behavior, regulators may find ways to enhance banking regulatory frameworks in order to better control the behaviour of bank managers and to improve financial resilience.
Educational Marginalization in Rural Pakistan: Sociocultural Economic Determinants for Policy Implications
Authors: Sadaf Fouzia , Ahmad Faiz Farhan , Nadeem Shahid , Ullah Naseeb
Published: March 2024

In the socioeconomic context of the Koh-e-Suleman Tamun Qaisrani region of District Dera Ghazi Khan, the research examined the critical issue of early school departure and its multifaceted implications for the community and broader economic progress. Addressing a core aspect of human capital formation and societal development, the study scrutinized the impact of educational discontinuation on a country's overall advancement, emphasizing the linkage between early school dropout and a low literacy rate with manifold concomitant social challenges. Using a methodological approach encompassing convenient sampling techniques, data was elicited from 250 respondents via questionnaires. The research's analytical focus unearthed a clear correlation between parental income and literacy levels with students' dropout ratios and early school leaving tendencies. Key determinants were identified, including familial socioeconomic background, peer relationships, cultural phenomena such as early marriages, and logistical barriers like school distance. The findings divulged that lower parental income and literacy contribute to higher dropout rates and augmented probabilities of premature educational withdrawal. The study thus expounded a sociological critique of these systemic failures, accentuating the state's onus to ameliorate these issues. Recommendations were proffered, accenting the government's obligation to furnish elementary school amenities and institute financial aid measures for economically disadvantaged students, thereby cultivating an environment conducive to the amelioration of this profound social malaise.