bluuebunny/crossref_metadata_2025 huggingface dataset:
Risk Factors of Pregnancy Failure in Infertile Patients Undergoing Assisted Reproductive Technology
Authors: Maryam  , Humaira Yousaf  , Naila Raziq  , Hani Baloch  , Sadia Ahmad  , Numair Tariq Muhammad , Fatima Javed  , Farhan Shahzad
Published: August 2024

Background: Assisted Reproductive Technology (ART) represents a critical advancement in the treatment of infertility, providing hope to many couples struggling to conceive naturally. Despite its success, pregnancy failure remains a significant concern, influenced by various factors such as age, BMI, and underlying medical conditions.
Objective: The main objective of this study was to identify the risk factors associated with pregnancy failure in infertile patients undergoing ART treatments.
Methods: This clinical audit was conducted at Bahria International Hospital, Rawalpindi, from January 2023 to January 2024. Data were collected from 85 patients undergoing ART treatments, including In Vitro Fertilization (IVF) and Intracytoplasmic Sperm Injection (ICSI). The study included comprehensive demographic information, clinical history, ART cycle details, laboratory results, and lifestyle factors. Pregnancy failure was defined as either biochemical pregnancy loss or clinical pregnancy loss. Ethical approval was obtained, and data were analyzed using SPSS version 25. Descriptive statistics summarized patient characteristics, while comparative analysis and multivariate logistic regression were used to identify significant risk factors.
Results: The study included 85 patients with a mean age of 34.5 years. Those experiencing pregnancy failure had a higher mean age of 36.2 years compared to 33.2 years in those without pregnancy failure. The mean BMI was higher in the pregnancy failure group (26.0 kg/m²) versus the no pregnancy failure group (23.8 kg/m²). Significant risk factors for pregnancy failure included older age (OR=1.15, 95% CI 1.05-1.25, p=0.002), higher BMI (>25 kg/m²) (OR=2.45, 95% CI 1.10-5.47, p=0.03), and the presence of underlying medical conditions (OR=1.90, 95% CI 1.02-3.55, p=0.04).
Conclusion: Older age, higher BMI, and underlying medical conditions significantly increased the risk of pregnancy failure in infertile patients undergoing ART. Personalized treatment approaches addressing these risk factors could improve ART outcomes and enhance the chances of successful pregnancies.
Pengaruh Pajak Pertambahan Nilai (PPN), Literasi Keuangan, dan Penggunaan E-Wallet terhadap Perilaku Konsumtif Mahasiswa di Kota Madiun
Authors: Nadinda Fahrianisa  , Sasmito Widi Nugroho  , Yopie Diondy Kurniawan
Published: August 2024

Abstract : Value Added Tax (VAT) is one of the taxes imposed on the consumption of goods and services in Indonesia. This study aims to analyze the effect of VAT, financial literacy, and the use of e-wallets on the consumptive behavior of students in Madiun City. This research uses quantitative methods with primary data obtained through surveys. The research sample was students who were studying in Madiun City. The data analysis technique used, multiple linear regression analysis, classical assumption test, t test and f test. The results of this study indicate that the value-added tax variable has a positive significant effect on consumptive behavior, the financial literacy variable has a negative significant effect on consumptive behavior and the e-wallet usage variable has no effect on consumptive behavior. Adjusted R Square value of 0.478. This can be interpreted that the variables of value added tax, financial literacy, and e-wallet usage are 47.8%. While the remaining 52.2% is influenced by other variables not explained in this study such as the level of income per month.
Abstrak : Pajak Pertambahan Nilai (PPN) merupakan salah satu pajak yang dikenakan atas konsumsi barang dan jasa di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh PPN, literasi keuangan, dan penggunaan e-wallet terhadap perilaku konsumtif mahasiswa di Kota Madiun. Penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh melalui survei. Sampel penelitian adalah mahasiswa yang sedang menempuh perkuliahan di Kota Madiun. Teknik analisis data yang digunakan, analisis regresi linear berganda, uji asumsi klasik, uji t dan uji f. Alat bantu software yang digunakan dalam penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa variabel pajak pertambahan nilai berpengaruh positif signifikan terhadap perilaku konsumtif, variabel literasi keuangan berpengaruh negatif signifikan terhadap perilaku konsumtif dan variabel penggunaan e-wallet tidak berpengaruh terhadap perilaku konsumtif. nilai Adjusted R Square sebesar 0,478. Hal ini dapat diartika bahwa variabel pajak pertambahan nilai, literasi keuangan, dan penggunaan e-wallet sebesar 47,8%. Sedangkan sisanya sebesar 52,2% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini seperti tingkat pendapatan tiap bulan.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Kualitas Laba dengan Book-Tax Differences sebagai Variabel Intervening pada Perusahaan Wholesale and Retail Trade 2018-2022
Authors: Reza Larasati  , RB. Iwan Noor Suhasto  , Permatasari Cahyaningdyah
Published: August 2024

Abstract : This study aims to analyze the effect of profitability, liquidity, and company size on earnings quality with Book-Tax Differences as an intervening variable. The population of this study consisted of 56 companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, with a sample of 42 companies selected through purposive sampling method. The data used is secondary data which is quantitative in nature. The analysis method used is path analysis to identify direct and indirect effects using AMOS 25 software. The results showed that profitability, liquidity, company size, and Book-Tax Differences have a direct effect on earnings quality. In addition, Book-Tax Differences is proven to mediate the relationship between profitability and earnings quality. However, Book-Tax Differences cannot mediate the relationship between liquidity and firm size on earnings quality. This study provides important implications in understanding the factors that affect earnings quality, especially the mediating role of Book-Tax Differences. The findings are expected to assist companies in improving financial strategies to achieve better earnings quality, as well as assist investors in making more informed investment decisions.
Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap kualitas laba dengan Book-Tax Differences sebagai variabel intervening. Populasi penelitian ini terdiri dari 56 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022, dengan sampel yang digunakan sebanyak 42 perusahaan yang dipilih melalui metode purposive sampling. Data yang digunakan adalah data sekunder yang bersifat kuantitatif. Metode analisis yang digunakan adalah path analysis (analisis jalur) untuk mengidentifikasi pengaruh langsung dan tidak langsung menggunakan software AMOS 25. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, ukuran perusahaan, dan Book-Tax Differences memiliki pengaruh langsung terhadap kualitas laba. Selain itu, Book-Tax Differences terbukti dapat memediasi hubungan antara profitabilitas terhadap kualitas laba. Namun, Book-Tax Differences tidak dapat memediasi hubungan antara likuiditas maupun ukuran perusahaan terhadap kualitas laba. Penelitian ini memberikan implikasi penting dalam memahami faktor-faktor yang memengaruhi kualitas laba, khususnya peran mediasi Book-Tax Differences. Temuan ini diharapkan dapat membantu perusahaan dalam meningkatkan strategi keuangan untuk mencapai kualitas laba yang lebih baik, serta membantu investor dalam membuat keputusan investasi yang lebih tepat.
PELATIHAN AKUNTANSI DAN KEWIRAUSAHAAN PADA PONDOK PESANTREN AL-TSANIYYAH SEBAGAI ALTERNATIF PEMBERDAYAAN MASYARAKAT MANDIRI
Authors: Zenabia Tsarina , Sicilia Mita , Yazid Abu
Published: August 2024

Research and Community Service (PKM) is one of the manifestations of the Tri Dharma of Higher Education. PKM activities is to foster lecturers in improving their abilities and skills as well as the existence of Pamulang University which is an agent of change in order to provide significant benefits to society.  The Unpam Accounting Study Program held PKM at Al-Tsaniyyah Islamic Boarding School in South Tangerang Banten. PKM at Al Tsaniyah Islamic Boarding School is to provide accounting and entrepreneurship training and improve hard skills in the field of digital entrepreneurship and utilization in terms of data collection, use of digital interpreneurship content to students as provisions in their future. The materials of PKM are throughout presentations, discussions and training, at the end of the session to find out the extent to which the material can be absorbed, questions and answers are asked to the students and door prizes are given.
PELATIHAN PERPAJAKAN BREVET A&B BAGI ATLET (STUDI PADA ATLET GANTOLE PARALAYANG INDONESIA (PEPI) KABUPATEN BANDUNG BARAT)
Authors: Rachman Fatwa Rubiar , Terawati Mira Teram , Djuharoh Aan Siti
Published: August 2024

Sportmen or athletes who receive or obtain income in connection with their participation in a competition or championship activity are obliged to carry out their tax obligations. Because athletes are included as individual tax subjects who receive income with deductions from Income Tax Article 21 and/or Article 26. Therefore, knowledge and technical skills are needed to carry out tax obligations properly and correctly. This activity was carried out as an embodiment of the Bandung Accounting Academy (A2B) in carrying out community service in accordance with the study program, namely tax accounting. The activity was entitled Tax Provision and Tax Training for Indonesian Paragliding athletes in West Bandung Regency. Organizing training, covering topics related to the field of taxation, as well as increasing the professional capabilities and competencies of HR in the scope of tax accounting for activity participants. Technically, this activity went according to target; all participants underwent the implementation process until completion, were declared to have passed, and were given a brevet A&B competency certificate.
PENINGKATAN KAPASITAS KUALITAS DAN PEMBERDAYAAN SUMBER DAYA MANUSIA DI DESA JATILUWIH
Authors: Utami Ni Made Satya , Bhegawati Desak Ayu Sriary , Skolastika I Made Perdana
Published: August 2024

Jatiluwih, recognized as a UNESCO World Cultural Heritage site in 2012, attracts significant tourist attention. Despite its burgeoning development, the village faces challenges due to a lack of adequately trained human resources. Predominantly, educational attainment in the village is restricted to the secondary level, which limits management knowledge and skills among the residents. The Participatory Rural Appraisal (PRA) method, which involves engaging community groups in the examination of rural conditions, has been employed to address these challenges. This approach seeks to empower non-productive groups to enhance the overall capacity, knowledge, skills, and well-being of Jatiluwih's community, thereby fostering sustainable human resource development and improved socio-economic conditions.
PENYULUHAN MASALAH STUNTING TERKAIT PENCEGAHAN MASALAH DAN MASA DEPAN INDONESIA
Authors: Hastuti Wedia , Dulame Irma Maria
Published: August 2024

Stunting is a growth disorder in children caused by repeated infections and malnutrition. This is indicated by the child's height being less than the age standard. The stunting rate in Indonesia is still quite high. Although there is a decrease from 24.4 percent in 2021 to 21.6 percent in 2022, this figure is still far from the target of 14% in 2024. Long-term malnutrition which can start during pregnancy is the main cause of stunting. Therefore, it is very important to consider the nutritional intake of pregnant and breastfeeding mothers, and provide appropriate complementary foods for breast milk. To prevent stunting, pregnant women must get better nutrition, get the right complementary foods for breast milk, and encourage eating healthy foods. The Indonesian government, in collaboration with international organizations such as UNICEF, has taken various steps to address this problem. The method used in this community service activity consists of several stages, namely the preparation stage, implementation stage and evaluation stage. This activity was carried out at Posyandu Sejahtera Pondok Kelapa Duren Sawit, East Jakarta. The results of the counseling showed that as a result of the implementation of community service, 90% of theparticipants were able to explain stunting prevention.
Evaluation of Impact of UJ-Math Graphing Tool (UJ-MaGT) on Secondary School Students’ Graphing Ability
Authors: Mafuyai Mabur Yaks , Ike-Ogbonna M. I. , Matawal Bulus , Ejiga Job P. , Daben Bitrus D.
Published: August 2024

In recent years, there has been renewed call and effort by Nigerian government to encourage the enrollment of pupils into science, technology, engineering and mathematics; (STEM) subjects. Graph construction is a veritable and indispensable skill required by anyone that engages in a STEM subject. Yet, data from the West African senior school certificate exams (WASSCE) – physics practical – chief examiner’s annual report has revealed serious deficiency in graph construction by secondary school leavers. In an attempt to solve this problem, an app called UJ-Math Graphing Tool (UJ-MaGT) was developed with the aim of incorporating its algorithm in a scientific calculator. The technology was evaluated among 903 senior secondary school students within Jos. Pre-test and post-test were conducted and achievement scores were obtained by grading the test scripts in accordance with West African Examination Council’s (WAEC) marking scheme. Analysis of variance (ANOVA) was carried out using SPSS software. Results show that there was no statistical difference (P>0.05) amongst the groups before the intervention, the null hypothesis “There is no significant difference in achievement score and gap before intervention of UJ-Math Graphing Tool (UJ-MaGT) in graph plotting” was retained. Furthermore, the null hypothesis “There is no significant difference in achievement score and gap after intervention of UJ-Math Graphing Tool (UJ-MaGT) in graph plotting” was rejected because there exist a statistical significant difference (P<0.05) amongst the groups after the intervention. It is therefore concluded that the technological intervention has significant impact on the performance of the students in graph construction.
Next-Generation Human-Computer Interaction: Pioneering Technologies and Emerging Trends
Authors: Krishna Pasupuleti Murali
Published: August 2024

Abstract: This chapter explores the cutting-edge advancements in Human-Computer Interaction (HCI), focusing on pioneering technologies and emerging trends that are reshaping how humans interact with digital systems. It delves into the development of Natural User Interfaces (NUIs), immersive technologies like Virtual Reality (VR) and Augmented Reality (AR), and AI-driven interactions, highlighting their applications across various sectors such as healthcare, education, and entertainment. The chapter also examines emerging trends such as Brain-Computer Interfaces (BCIs), wearable and ubiquitous computing, and multimodal interfaces, emphasizing the potential of these innovations to transform user experiences. Additionally, it addresses the challenges and ethical considerations associated with next-generation HCI technologies, including privacy, security, and accessibility. The chapter concludes with a forward-looking vision for the future of HCI, underscoring the importance of interdisciplinary collaboration, innovation, and ethical frameworks in shaping the development of human-computer interactions. Keywords: Human-Computer Interaction (HCI),Natural User Interfaces (NUIs),Virtual Reality (VR),Augmented Reality (AR),Artificial Intelligence (AI),Brain-Computer Interfaces (BCIs),Wearable Computing,Ubiquitous Computing,Multimodal Interfaces,Privacy and Security in HCI,Ethical Considerations in HCI,Future Trends in HCI,User-Centered Design and Interdisciplinary Collaboration.
Microbial Biotechnology: Pioneering Ecological Innovations for a Sustainable Future
Authors: Krishna Pasupuleti Murali
Published: August 2024

Abstract: This chapter explores the transformative potential of microbial biotechnology in addressing some of the most pressing ecological challenges of our time. It delves into the diverse applications of microbes in environmental sustainability, agriculture, and industry, highlighting their role in processes such as bioremediation, biofuel production, and sustainable agriculture. The chapter also examines the latest advances in microbial genomics and synthetic biology, showcasing how these technologies are driving innovation and enabling the development of novel solutions for climate change mitigation, resource recovery, and pollution control. Ethical considerations and challenges associated with the use of microbial biotechnology are discussed, alongside a forward-looking vision for how these innovations can contribute to a more sustainable and resilient future. The chapter emphasizes the importance of interdisciplinary collaboration and global commitment in harnessing the power of microbes to achieve ecological sustainability and address global challenges. Keywords: Microbial Biotechnology, Environmental Sustainability, Bioremediation, Biofuels, Sustainable Agriculture, Microbial Genomics, Synthetic Biology, Carbon Sequestration, Circular Economy, Ecological Innovation.
AN ANALYSIS OF THE FACTORS OF STUDENT’S DIFFICULTIES IN READING COMPREHENSION AT VIII (G) GRADE AT SMP N 30 SEMARANG
Authors: Yustika Ratri Ningrum  , T Sri Suwarti  , Ajeng Setyorini
Published: August 2024

Reading take a very important role in contributing students background knowledge to speak and to write. However, many students still have difficulties in understanding the words, comprehending the reading text, making inference, determining main idea, and locating reference.The objective of this research is to find outstudents’ difficulties in comprehending reading text and what strategiesused to overcome the difficulties. This research was a qualitative research and used descriptive method to expose the data which was collected by questionnaire and analyzed using Likert scale.The sample was the third year students of SMPN 30 Semarang. The questionnaire consisted of 15 statements related to their opinion on difficulties in comprehending reading text. Other 20 statements related to their strategies in overcoming the difficulties namely metacognitive and cognitive.The data revealed that 75% of the students had strong and 5,6% students had very strong comprehension. This meant that the students had good orvery good reading comprehension ability but some students still got difficulties. Besides, there were 2, 8% of the students had weak comprehension and 16, 6% had average level of comprehension or had a bit of difficulties. In using the two strategies, the students had Average criterion (55,5%). They mostly tended to use metacognitive strategies (78%) in reading comprehension
Study about Nutraceuticals and its Usage among General People in a District of Bangladesh
Authors:   Department of Pharmacy, Jahangirnagar University, Dhaka-1342, Bangladesh, Hossain Mohammad Sabbir , Md. Sazidul Islam Arafath Jubayer, Md. Nipatul Hasan Nirob,
Published: August 2024

Consumers' health is impacted by nutraceuticals in a variety of ways biochemically. Beyond their basic nutritional roles, nutraceuticals offer additional advantages. Identifying nutritional deficiencies from other physiological effects, like lowered disease risk, is crucial. Herbal supplements, refined foods, genetically modified foods, and dietary supplements are examples of nutraceuticals. A nutritional supplement survey was conducted in a few areas of the Narsingdi district. In total 210 men and women were enlisted, and the majority of them underwent methodical in-person interviews. This study's main objective was to determine how much knowledge and usage of nutritional supplements there was among people living in rural and urban areas. All findings are presented and clarified in result and discussion section. In summary, this study broadens the current understanding of the pattern of nutraceutical use among Bangladeshi urban and rural populations.
Unraveling the Enigma: Understanding Adverse Drug Reactions and its Impact in Medical Care
Authors: Jafreen Rehnuma , Maria Siddika Mim Nafisa Tabassum
Published: August 2024

Adverse drug reactions, also known as medication-related adverse events, are harmful occurrences caused on by medication. ADRs may increase the pressure on the healthcare system and have a significant negative impact on patients' quality of life. With the increasing complexity of medications used to treat a wide range of diseases in an aging society, adverse drug reactions (ADRs) are one of the leading causes of morbidity and mortality on a global scale and will remain a major public health concern. ADRs are largely determined by a variety of factors, some of which are social, pharmacological, or patient-related. For example, age plays a significant role in the incidence of adverse drug reactions (ADRs); patients in the highest age groups are more susceptible to these reactions than those in lower age groups. The impact of specific factors on adverse drug reaction (ADR) occurrence, the pharmacovigilance process, and reporting were covered in this study. Medical literature has extensive documentation of these factors' impacted on adverse drug reactions. During medical evaluation, medical professionals can select the most effective medication regimen by taking these factors into account.
Different Food Color Used in Food Samples: A Chemical Analysis Study in Kishoreganj District, Bangladesh
Authors: Rafi Iftear Kazim , Tanzim Amin Borhan Shariful Islam Tannu,
Published: August 2024

Background: One of the most important organoleptic characteristics that influences consumers' acceptance and choice of food is color. However, food coloring pigments are typically unstable and change during processing, so food products all over the world contain colorants to preserve or restore product’s color uniformity. This research study was conducted to find out the percentage of consumption of adulterated or substandard food color by general public particularly young school children. Methods: Qualitatively using a UV-visible Spectrophotometer (PharmaSpec UV-1700 Series, Shimadzu Corporation) utilizing Pearson's Composition & Analysis of Foods (1989) and the AOAC (2000) method. By making a neutral dye solution at a concentration appropriate for spectrophotometric analysis (0.001-0.01%), the colors' purity was tested. In total 68 food samples and 11 beverage samples of various foods and drinks were gathered from several educational institutions, the neighborhood market, and stores situated in various parts of Kishoreganj district, Bangladesh. This study was carried out from 12 August to 21 October 2023. Results: The majority of branded food items contained permitted colors however most of the foods manufactured locally, contained non-permitted colors. The use of prohibited food coloring was more common among local food producers. Conclusion: To make sure that the local manufacturers are adhering to the laws governing food colors, both with regard to the prohibited and restricted food colors, constant monitoring is required. Furthermore, educating the public about the harmful effects of food coloring can help reduce the consumption of colored food items.
Digital empowerment of rural teachers: towards an innovative pedagogy in the 21st century
Authors: Baena-Navarro Rubén , Fernando-Bermúdez Javier , Carriazo-Regino Yulieth
Published: August 2024

This study focuses on the digital empowerment of teachers in rural areas of Colombia, a region where less than 40% of schools have broadband internet access. In the context of the COVID-19 pandemic, which has significantly exacerbated the digital divide, we propose the innovative Digital Empowerment Model for Rural Teachers (MCDDR). This model is based on a rigorous systematic literature review that identifies and synthesizes successful educational practices adapted to similar contexts. The MCDDR is specially designed to be flexible and adaptable to local needs, seeking to promote a profound pedagogical transformation through the effective integration of information and communication technologies (ICT). Based on the successful practices identified, the model has a strong potential to revolutionize education in rural Colombia. Its strategic implementation is expected not only to effectively address the educational digital divide, but also to substantially improve the quality and equity of education in these areas. By anticipating the positive impacts of the MCDDR, the study underscores the urgent need for policies that support the implementation of innovative digital solutions in rural education, which could guarantee equitable access to educational opportunities in the contemporary digital era.
The Influence of Earnings Management on the Value Relevance of Accounting Information
Authors: Rahmah Rahmah , Rezki Akbar Norrahman
Published: August 2024

This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
A COMPARATIVE STUDY OF AUDIT EXPENDITURE IN PRIVATE SECTOR AND PUBLIC SECTOR BANKS
Authors:   Dr. B. R. Ambedkar University, Agra, U.P., India., Pathak Yogesh , Saxena Anil ,   K. R. (P. G.) College, Mathura, U.P., India.
Published: August 2024

The paper embarks on a thorough examination, comparing the audit expenditures incurred by private sector banks and public sector banks. It's not merely a financial analysis; rather, it aims to uncover whether there's a discernible variance in how these two categories of banks allocate resources to auditing. However, the focus extends beyond financial figures; it seeks to unravel the underlying attitudes and perceptions towards auditing within the banking landscape. The study endeavors to unravel the intricate fabric of the banking industry, by scrutinizing these divergent perspectives, where perceptions often shape practices and policies. The core inquiry revolves around whether private sector banks and public sector banks view auditing through the same lens of importance. The paper intends to settle query whether they both equally invested in ensuring robust audit mechanisms, or does one category regard it as a perfunctory exercise? This line of questioning opens a window into the broader ethos of banking governance and risk management. Is auditing perceived merely as a regulatory obligation, a box to be checked to fulfill compliance requirements? Or is it recognized as a fundamental pillar of organizational resilience and financial health?
The Role of Financial Education in Improving Personal Financial Planning: A Qualitative Study on Generation Z
Authors: Lasmiatun KMT
Published: August 2024

Generation Z has grown up in the digital age with extensive access to information, yet they often lack adequate knowledge on personal financial management. Low financial literacy can lead to poor financial decisions and financial problems in the future. The main objective is to understand how financial education helps Generation Z to improve their personal financial planning. The main objective is to understand how financial education affects Generation Z's financial awareness, knowledge and behavior. A qualitative approach was used in this research with a case study method. Data was collected through in-depth interviews with purposively selected Generation Z individuals. The interviews were analyzed using thematic analysis method to identify emerging patterns and themes. The results show that financial education has a significant role in improving Generation Z awareness and personal financial planning skills. Participants who have received financial education demonstrate better knowledge of financial management, as well as have more positive financial behaviors such as saving, investing and spending management habits. These findings provide important insights for policymakers, educational institutions and the private sector in designing and implementing effective financial education programs. More comprehensive and accessible financial education is needed to ensure Generation Z can make better financial decisions and manage personal finances more effectively.
The Impact Of Human Resource Information Systems And Artificial Intelligence On Defense Industry Performance
Authors: Riatmaja Dodi Setiawan , Sukmaningrum Dinda , Nurcahyo Narwanto , Saptyawati Laksmindra
Published: August 2024

The purpose of this research is to investigate how HRIS and AI have influenced the productivity of the military sector in this era of disruption. This inquiry will use a quantitative approach to its methods. The sample pool consisted of one hundred fifty persons who were employed in the military industry. As the main form of data collecting, we will be sending out questionnaires to all of the participants. A Likert scale is provided in the questionnaire, and it is used to assign ratings to the various pieces of information. In order to do an analysis on the data, structured equation modeling in SmartPLS 3.0 was used. In this research, the variable known as "employee performance" acts as the dependent variable, while the variables known as "HRIS" and "work satisfaction" serve as the independent variables. The significance level that was discovered in the data analysis for this research provides evidence in support of the hypothesis that HRIS has a beneficial effect on productivity in the workplace. The HRIS program will be more precise, exact, and comprehensive to the extent that the employee's performance on work assignments is higher. Improving the defense industry's ability to make intelligent decisions about its human resource allocations by implementing methodical HRIS procedures, such as the collection, storage, maintenance, retrieval, and validation of data. Plans for the strategic use of information technology may have an impact on the future direction of the military industry by modifying both the extent to which human resources are used and the depth to which individuals comprehend the context in which they operate. There is a correlation between the use of artificial intelligence (AI) in the workplace and increased levels of productivity
The Effect Of Green Accounting, Financial Performance And CSR On Firm Value With Firm Size As An Intervening Variable
Authors: Dewi Susana , Purnomo Adi Dwi , Hartono Hartono , Maesaroh Maesaroh , Sari Diah Permata
Published: August 2024

This research aims to determine: (1) The effect of green accounting on firm size, (2) The effect of financial performance on firm size, (3) The effect of CSR on firm size, (4) The effect of green accounting on firm value, (5) The effect of financial performance on firm value, (6) The effect of CSR on firm value, (7) ) The effect of firm size on firm value (8) The effect of firm size in mediating green accounting on firm value, (9) The effect of firm size in mediating financial performance on firm value, (10) The effect of firm size in mediating CSR on firm value. The sample for this research is coal sub-sector mining companies for the 2019-2022 period using the purposive sampling method. There are 9 companies that meet the criteria as research samples. The data analysis tool in this research uses SPSS version 26. The research results show that: (1) Green Accounting has no significant effect on Firm Size, (2) Financial Performance has no significant effect on Firm Size, (3) CSR has no significant effect on Firm Size, (4) Green Accounting has no significant effect on Firm Value, (5) Financial Performance has a significant effect on Firm Value, (6) CSR has no significant effect on Firm Value, (7) Firm Size has no significant effect on Firm Value, (8) Firm Size indirectly mediates the effect of Green Accounting on Firm Value, (9) Firm Size does not mediate the influence of Financial Performance on Firm Value, (10) Firm Size does not mediate the effect of CSR on Firm Value.
An Evaluation of Issue and Challenges of Institutional Repository: A Theoretical Study
Authors: Dixit Chitransh , lata Dixit Kanchan , Kumar Dixit Chandra , Kumar Pandey Praveen , Chauhan Deepali , Ali Siddiqui Shavej
Published: August 2024

The article highlight the meaning of institutional repository and its issues as well as challenges, benefits and objectives of institutional repository. Further focused on which types of problems faced by librarian while established the institution repository. Overall the theoretical aspects indicate the numbers of the issues and challenges are found during established institutional repository. An institutional repository is an emerging concept for fulfill the information needs of users as well as potential users of the future and also new techniques of managing, gathering, and preservation and disseminating scholarly output of an institution.
Information Seeking Behaviors of Ph.D. Research Scholars of Babasaheb Bhimrao Ambedkar University Gautam Buddha Central Library: A Study
Authors: Dixit Chitransh , Lata Dixit Kanchan , Kumar Dixit Chandra , Kumar Pandey Praveen , Chauhan Deepali , Ali Siddiqui Shavej
Published: August 2024

The article highlights the assess the users information seeking behaviors of research scholars.  The stud explore the purpose of using information resources and types of problems faces by research scholars while accessing the information resources.  For the study survey research method has adopted and structure  questionnaires was used a tools for getting primary data. The Findings of the study  significant respondents are concerned age of  23-27 years i.e. 51.79 percent . The study revels that  majority of the respondents  are seeking information for research purpose.
E-LEARNING'S APPLICATION IN INFORMATION SCIENCE IN ACADEMIC LIBRARIES
Authors: Dixit Chitransh , Lata Dixit Kanchan , Kumar Dixit Chandra , Kumar Pandey Praveen , Chauhan Deepali , Ali Siddiqui Shavej
Published: August 2024

An overview of LIS e-learning projects is presented in this publication. It defines e-learning, outlines its features, and discusses its resources. The study also highlights the benefits of both e-learning and traditional schooling, comparing the two approaches. When learning is done via e-learning instead of traditional methods, a lot of time is saved. Consider classroom instruction as an example. One week, a lecture might last for an hour, and attendees would have to wait another week for the next one. The process of gaining knowledge, skills, and information using digital means—typically transmitted over the internet or electronic devices—is referred to as e-learning, short for electronic learning. Aggregating e-content is possible in e-learning environments. Services provided by the library must be available from within this setting and allow for things like the building of "virtual shelves." All e-learning environments must have context-sensitive full-text access, bibliographic management tools, and library resource discovery. The possible benefits of online learning include greater educational access, better learning opportunities, enhanced student performance and abilities, and a wider range of educational possibilities.
ROLE OF ARTIFICIAL INTELLINGENCE
Authors: Dixit Chitransh , Lata Dixit Kanchan , Kumar Dixit Chandra , Kumar Pandey Praveen , Chauhan Deepali , Ali Siddiqui Shavej
Published: August 2024

Artificial intelligence (AI) in libraries refers to the growing trend of programming computers to perform tasks that traditionally role on human intelligence. The ultimate goal is to develop computer systems or machines that can think and act like humans, potentially revolutionizing the field of librarianship. Including expert systems to provide reference services, robots that perform tasks such as reading and shelving, and virtual reality for experiential rich learning. Although some fear that the integration of AI will create a divide between librarians and users, it is more likely that it will enhance their capabilities rather than replace their roles. This will lead to better service delivery, ultimately enhancing the relevance of libraries in our ever-changing digital society. This article aims to investigate different uses of AI in libraries, including concepts such as expert systems, natural language processing, pattern recognition, and robotics. It also explores the pros and cons of AI. In recent years, there has been a resurgence of interest in AI. This article aims to gather perspectives on how AI could impact academic libraries and consider the implications for library workRespondents emphasized the impact of AI on research and resource discovery, scientific publishing, and learning. Challenges include concerns about libraries ignoring development priorities, ethical considerations, transparency in AI decisions, and data quality. Some see it as a potential threat to jobs. The study identified different potential roles for academic libraries, such as collecting and managing data, acquiring AI tools and building infrastructure, and supporting users to navigate data direction and control. This article stands out as one of the first examinations of current expectations regarding the impact of AI on academic libraries. The authors propose the concept of smart libraries to encompass the potential influence of AI on libraries.
Improving cyber risk governance through storytelling
Authors: Gundert Levi
Published: August 2024

This paper addresses the critical challenge of cyber risk governance faced by executives, security committees and boards of directors in the rapidly changing digital landscape. Cyber security complexity, characterised by data deluges and the translational gap between technical jargon and business risk, significantly hinders effective cyber risk messaging and governance. Drawing on five years of research and interviews with chief information security officers (CISOs), the paper highlights the struggle in establishing trust and confidence in governance bodies due to these complexities. It introduces three constructs that aim to simplify cyber security messaging to enhance cyber risk governance: the intelligence to risk (I2R) pyramid, five risk impacts, and resilience and proximity graph. Each construct, illustrated with practical examples, is designed to provide clarity and foster understanding between cyber security professionals and governance bodies, ensuring a cohesive approach to cyber risk management. Readers can expect to gain valuable insights into overcoming the limitations of traditional risk communication tools such as risk registers. By adopting the presented storytelling approach, the paper promises strategies for building trust through transparency and accountability, bridging the communication gap between technical and executive levels, and facilitating informed decision making for improved governance outcomes in the face of cyber security threats.
Strong reasons make strong actions: What Shakespeare’s ‘King John’ can teach us about the Internet of Things
Authors: Taidi Hanane
Published: August 2024

The rapid proliferation of Internet of Things (IoT) devices in modern societies brings forth unprecedented opportunities for convenience and connectivity but also poses significant cyber security challenges. This paper examines the risks associated with these devices and the regulatory frameworks governing them in key regions including the US, the EU, China and India. Through a comprehensive analysis, it becomes evident that while efforts are being made to address IoT cyber security concerns, discrepancies in approaches and regulations hinder global harmonisation and create obstacles for industry compliance. Drawing from insights into existing cyber security frameworks and industry practices, the paper proposes actionable recommendations to enhance consumer IoT cyber security. These recommendations include defining baseline security requirements, promoting expertise within IoT workforces, advocating for the independent involvement of conformity assessment bodies (CABs), leveraging the quality infrastructure ecosystem, and launching an international awareness campaign. By implementing these measures, stakeholders can foster a safer and more secure IoT environment, mitigating the risks posed by cyber threats and ensuring the trust and resilience of connected devices. As society continues to navigate the complexities of IoT adoption, it is imperative to recognise the urgency of addressing cyber security challenges. By heeding the lessons from Shakespeare’s ‘King John’ — ‘Strong reasons make strong actions’ — and taking decisive steps to fortify IoT cyber security, we can safeguard individuals, businesses and critical infrastructure from the evolving threat landscape.
Identifying and classifying cyberattacks on airports
Authors: Florido-Benítez Lázaro
Published: August 2024

This paper describes research to identify and classify cyberattacks in the aviation industry in order to present the true reality of airports as a critical infrastructure and the threats that airport operators face. We conducted a critical review related to types of cyberattacks and supported by updated studies to analyse cyberattacks in the aviation industry from 2000 to 2023 due to the increase of attacks occurring in this period. Data was collected from verifiable sources such as the Center for Strategic and International Studies (CSIS), Federal Aviation Administration, EUROCONTROL, European Union Aviation Safety Agency (EASA), European Union Agency for Cybersecurity (ENISA) and KonBriefing. The findings of this study revealed that recent years have seen an increase in the number of distributed denial-of-service (DDoS) and ransomware cyberattacks at airports by foreign countries motivated by political and economic reasons, diplomatic espionage or even as part of a cyber war. This is particularly worrying, because the most influential international organisations and countries are recognising the existence of a cyber war in political, espionage, terrorism, safety, financial and commercial terms. The new contribution of this research lies in the fact that many uncertainties surround the cyberattacks that airport operators and commercial airlines face on a daily basis. Cyberattacks in the aviation industry are more common than most people realise, and the issue is that sometimes this information is silenced by governments, airport and airline operators to avoid unnecessary social alarm.
Challenges of Online Business in Pakistan: Buyer’s Perspective
Authors: Tufail Muhammad , Fazal Farrukh , Khan Tooba , Daood Muhammad , Jawad Roa Muhammad
Published: August 2024

The study's main aim is to highlight the challenges in online business in Pakistan. Apart from the challenges, some other factors, buyers' perceptions, preferences, experiences, and online shopping frequency, were also studied. For this purpose, the research was conducted in the South Punjab region of Pakistan, and the sample consisted of 48 business students from the public university named Bahauddin Zakariya University. Exploratory research was employed, and questionnaires were delivered through the mail. The response rate remained at 70%, which was quite acceptable. Of the 34 respondents, 21 were male students, and the responses were analyzed using content analysis techniques. The results showed that buyers preferred online business because of its convenience. However, they hesitated due to trust issues that a review and rating system could mitigate. Understanding the nuances of online business challenges and exploring the barriers to the seamless adoption of online business in Pakistan is imperative to unlocking the full potential of e-commerce as a driver of economic growth. It provides valuable insights for decision-making for policymakers, businesses, and consumers but is also helpful for researchers interested in developing innovative solutions, improving consumer experiences, and conducting consumer research.
Unravelling the Nexus: Exploring How Workplace Incivility Shapes Nurses Well-Being via Emotional Exhaustion Pathways
Authors: Zain-ul-Abdeen  , Sattar Shahzadi , Nawaz Muhammad Kashif , Mushtaq Amna
Published: August 2024

Based on the Conservation of Resource theory, the current research investigates how workplace incivility affects employees' psychological well-being. It also discovers how the psychological resources are depleted through emotional exhaustion among Pakistani nurses in health care centers; as a result, the psychological well-being of the nurses deteriorates. When extrinsic and extrinsic motivation does not replenish psychological resources, nurses' psychological well-being may be compromised. The present study primarily focuses on the registered nurses working in different secondary and tertiary hospitals in southern Punjab, Pakistan. Data was collected from 350 nurses in different government hospitals using the nonprobability, purposive sampling technique. The primary data is collected by disseminating and collecting structured questionnaires to maintain the anonymity of the respondents. The findings represent that Pakistani nurses do encounter incivility in the workplace. This study suggests that, among the factors considered, workplace incivility has the most substantial adverse effect on nurses' psychological well-being. The research suggests developing better human resource practices by bringing attention to this issue. Such initiatives could focus on encouraging support for nurses, diminishing workplace incivility, and ultimately enhancing their psychological well-being.