bluuebunny/crossref_metadata_2025 huggingface dataset:
Crizele mondiale și influența lor asupra scimbării priorităților strategice ale guvernului – experiențe internaționale
Authors: Bocan Maria
Published: August 2024

Criza în sine apare ca fiind convergenţa câtorva deficienţe economice. Mai întâi, este criza financiară globală, exprimată de reducerea şi scumpirea (în termeni de rate ale dobânzilor) creditelor. Aceasta este apoteoza multor ani de „bani ieftini”, când împrumuturile erau oferite aproape fără nicio interogare asupra solvabilităţii solicitanţilor. Criza creditelor subprime din SUA îşi are rădăcinile în această uşurinţă de acordare a creditelor. Scumpirea bruscă a creditelor a condus la scăderea foarte rapidă a cererii. Nu doar indivizii şi-au văzut diminuată puterea de cumpărare, dar şi băncile însele au simţit foarte concret ameninţarea falimentului. Aceasta s-a tradus într-un cerc vicios, în care întreprinderile aveau nevoie de lichidităţi pentru a supravieţui unor vremuri în care vânzările scădeau, iar băncile, care de obicei finanţau întreprinderile în cauză, îşi retrăgeau sprijinul. În al doilea rând, scăderea puterii de cumpărare şi instalarea unei temeri cvasigeneralizate de a cheltui a lăsat multe state care se bazau pe exportul produselor proprii către alte state fără cumpărători.
Semnificația inventarierii pentru contabilitate și audit
Authors: Barbă Ana
Published: August 2024

Stocks are considered objects that imply considerable capital investments, that is why they represent one of the factors determining the decisional process in the company. In current assets, stocks play a decisive role in achieving the business and manufacturing business. To give a true picture of the financial position of companies, there must be a perfect harmony between the recorded and physical values. This symmetry can be achieved and verified by physical counting carried out by companies, this process is called stocktaking. This article contains the reasoning to investigate the comparative aspects of the inventory process between accounting and auditing and to identify the significance of this process for both fields. Auditor should identify and assess inherent risks of material misstatement in the acquisition and payment cycle as well as fraud risks of material misstatement in the acquisition and payment cycle. An inventory reconciliation is also needed to ensure that the actual and recorded inventory amounts are the same at the end of year, so that there will be no issues when the inventory is audited.
Posibilitatea de obținere a profitului pe piața FOREX
Authors: Voicu Pavel
Published: August 2024

Nowadays everyone asks "how can I make profit from FOREX?" This study was developed to really see, what are the ways to make a profit and what should be the personality that wants to trade on FOREX. In this research it is explained, how a trader should be and what are the strategies used to find the key to success. Also, this study will miss the main advantages and disadvantages of forex trading so that in the end we can make a conclusion whether it is worth taking the risk or not.
Vizita fiscală- instrument de conformare a contribuabililor persoane fizice și juridice
Authors: Zalevschi Irina
Published: August 2024

The article examines the interaction and communication methods of the State Tax Service (SFS) with taxpayers, in order to continuously increase the level of compliance with tax legislation. In the course of the research, an analysis was carried out regarding the elucidation of the importance of the fiscal visit as a tool for taxpayers' fiscal compliance, with a view to the efficient and fair collection of taxes and fees. The risks from the activity of taxpayers are identified and the treatment tools are analyzed, in order to increase the level of voluntary tax compliance. Among the methods of exposure and rendering of the researched subject, of data collection used are listed: research and comparison, synthesis, observation, statistics, respectively, the use of graphic methods.
Convergența la cerințele de adecvare a riscului bancar de lichiditate: oportunități vs constrângeri
Authors: Pîslari Veronica
Published: August 2024

In the current context, the banking sector represents a point of stability for the country's economy and effective risk management is essential. Liquidity risk is one of the most important because its triggering has a productive and immediate effect and bank liquidity management is fundamental. The purpose of the study is to analyze liquidity risk and its influence on the banking sector in the context of adapting to the requirements of the Basel III Agreement and the consequences of the implementation requirements. Research methodology includes the application of several types of methods, such as: observation, comparison, grouping, analysis and synthesis of information. At the same time, deduction, graphic and tabular methods were used, which allowed a profound analysis of the subject. The research demonstrated that the implementation of the Basel Agreement involves both: constraints and opportunities. However, the opportunities are superior and obvious. The Basel III agreement provides stability and consolidation to the banking sector by implementing a modern and secure legislative framework. Higher liquidity requirements are intended to prevent systemic risk and give banks the ability to get over the crisis situations.
The role of social enterprises in sustainable development – lessons for the Fast Fashion industry
Authors: Hîrbu Ana
Published: August 2024

Pe lângă efectele economice și sociale pozitive pe care le produce fast fashion, acesta are și efecte dăunătoare asupra mediului și societății. Printre acestea se numără nivelurile ridicate de emisii de carbon, condițiile de muncă nefavorabile, consumul masiv de apă, acumularea inutilă de deșeuri și utilizarea abuzivă a substanțelor chimice (Han, et.al., 2016). Cu toate acestea, există companii care își adaptează modelele de afaceri pentru a funcționa folosind sisteme mai durabile și pentru a aduce pe piață produse fabricate prin utilizarea de materiale reciclate. Slow fashion - un model de afaceri mai responsabil și mai sustenabil din punct de vedere ecologic în ceea ce privește producția de îmbrăcăminte, devine tot mai influent în zilele noastre, iar pionierii acestei mișcări de tranziție ecologică sunt întreprinderile sociale. Scopul lucrării este de a arăta cum un brand de top bine stabilit, precum H&M, poate învăța de la întreprinderile sociale din industria modei.
Practici internaționale privind utilizarea timbrelor de acciz și trasabilitatea mărfurilor accizate
Authors: Rotaru Marina
Published: August 2024

In recent years, the focus on excise duties has increased, as governments seek ways to increase tax revenue and control the consumption of products deemed unhealthy or polluting. Thus, studying excise taxes can help understand how special taxes can be used to achieve economic and social objectives, as well as develop more efficient and equitable fiscal policies. Subsequently, analyzing the elements of excise taxation leads to an understanding of how this state tax is applied, making it easier for taxpayers to access this information, which is of major importance for producers and users of excisable goods. Excise stamps are a type of security label that is applied to certain goods to indicate that the required excise duty has been paid. Excisable goods are subject to excise taxes, which are taxes imposed on specific goods such as alcohol, tobacco, and fuel. Another important aspect of tax management and consumer protection is the traceability of excisable goods, which ensures compliance with tax regulations and prevents tax fraud and evasion. In this context, it is relevant to analyze international practices regarding excise stamps and excisable goods, which vary greatly depending on the country and the type of goods in question. Therefore, in order to investigate international practices, specific analysis and synthesis methods and techniques were used, including observation and comparison.
Didactic proposal for learning ”investment” by applying gamification
Authors: Gómez Hazas Beatriz
Published: August 2024

In the following document a didactic unit is planned for students of Financial Economics at a secondary school in Cantabria to learn the basic knowledge related to the purchase and sale of financial assets. By means of an online stock market simulator, the students will have to carry out asset trading operations and formulate a report in which they will relate theoretical and practical knowledge. At the end of the session planning presentation, the implementation and effectiveness of the sessions is analysed.
Design of a proposal for a didactic unit on the labour market based on the ABP methodology for the 1st year of baccalaureate
Authors: Vélez Riancho Lara
Published: August 2024

This paper deals with the development and implementation of a didactic proposal, more specifically, a didactic unit for the optional subject: 'Economics', corresponding to the first year of baccalaureate of the modality of Humanities and Social Sciences. First, the concept of didactic unit and the importance of Economics and Business as a subject to learn were explained. After stating the main objective, the methodology is presented. Furthermore, the development of the didactic unit is shown. Next, the implementation of the unit and its piloting is done highlighting the results regarding the effectiveness and adequacy of the didactic proposal as well as the validity and sufficiency of the learning process of the students. In part, exposing the implications of the analysis of such implementation, adaptations, and adaptations. Finally, conclusions are presented.
A Novel Method for Measuring the Performance of Decision Alternatives in Multi-Criteria Decision Making: Proportional Superiority Approach (PSA)
Authors: Altıntaş Furkan Fahri
Published: August 2024

In the face of increasing complexity and uncertainty, new multi-criteria decision making (MCDM) methods facilitate making informed and rational decisions by enhancing problem-solving skills. Therefore, the discovery of new MCDM methods is of great importance. In this context, this study introduces a new MCDM model (Proportional Superiority Approach-PSA) based on the fundamental logic of measuring the performance of decision alternatives, which relies on the proportional increase of decision alternatives to each other, aiming to expand the modeling logic of MCDM and enrich MCDM literature. Initially, a comparative analysis of the proposed method was conducted. According to the findings, although the relationship of PSA with other MCDM methods included in the study was high, it was found to be different from those MCDM methods. Therefore, based on the results of the comparative analysis, it was observed that the proposed method is credible and reliable. In the scope of the simulation analysis, 10 scenarios were obtained, and it was found that as the number of scenarios increased, the relationship levels of the PSA method with other methods differed and decreased. Furthermore, the PSA method was found to be capable of discriminating between the performances of decision alternatives through variance measurement. Finally, in the analysis, the level of variance of the PSA method was measured within the scenarios, and it was found that the variances of the PSA method were homogeneous within the scenarios. Therefore, according to the results of the simulation analysis, it was evaluated that the PSA method is robust and stable.
Verbal and Nonverbal Communication of Presidential and Vice-Presidential Candidates During the Third and Fourth Debates of the 2024 Election: A Semiotic Analysis by Charles Sanders Peirce
Authors: Alfiah Alfiah , Mukhroman Iman , Dimyati Idi
Published: August 2024

As presidential and vice-presidential candidates seek to capture public attention and understanding, they often employ innovative and creative methods. Both verbal and nonverbal messaging play a crucial role in this process. Therefore, understanding the verbal and nonverbal communication of a potential national leader is essential to prevent future misunderstandings. This study aims to analyze the political verbal and nonverbal communication of presidential (capres) and vice-presidential (cawapres) candidates during the third and fourth debates of the 2024 election using Charles Sanders Peirce's semiotic analysis. The primary focus of this research is to understand how the concepts of Sign, Object, and Interpretant are used by the candidates to convey their political messages during the debates. The methodology employed is qualitative, utilizing a semiotic analysis approach, which allows the researcher to elucidate the meanings behind the signs and symbols used in political communication. The study finds that the use of certain symbols significantly influences voter perceptions of the candidates. Additionally, the research highlights that signs play a critical role in the effectiveness of political communication, where gestures, facial expressions, and body language enhance the candidates' appeal and credibility in the eyes of the voters. These findings are expected to contribute to the development of more effective political communication strategies in future election campaigns.
Service Quality of Tax Consultant Services at Blessing Consultant Office Gorontalo
Authors: Sapii Tresya Anggraini , Gobel Lisda Van , Antu Yahya
Published: August 2024

This study aims to determine the description of the quality of tax consultant services at the Gorontalo Blessing Consultant Office. This type of research is descriptive qualitative approach. Data collection techniques are done through interviews with a number of informants, observation and documentation. The research focus consists of employee capabilities, data reliability, and employee response.
The results showed that: 1) The ability of employees of the Gorontalo Blessing Consultant Office in providing services, namely in tax reporting and preparing client financial reports, is still less competent because of the 4 (four) employees in the Blessing Consultant Office, only 1 (one) person has an accounting education background, while the other 3 (three) people have a background in public administration, management and education. 2) The reliability of data reported by Blessing Konsultan Gorontalo employees is still inaccurate, because every year clients will get a letter from the tax office due to problems with client tax reporting. 3) The response of Blessing Konsultan Gorontalo employees in handling complaints from clients related to problems in tax reporting and financial reports is still not good, this is because there are stillsome client problemsthat are usually not resolved immediately. 4) Overall, the quality of tax consultant services at the Gorontalo Blessing Consultant Office is seen from the ability of employees, data reliability and employee response are still not optimal. It is recommended that the overall services provided by Blessing Consultants Gorontalo still need to be further improved to minimize the problems faced by clients.
Pengawasan Dinas Lingkungan Hidup Dalam Pengendalian Kerusakan Lingkungan Akibat Pertambangan Emas Di Kabupaten Merangin
Authors: Iftina Athifah  , Adil Mubarak
Published: August 2024

Penelitian ini bertujuan untuk mengetahui bagaimana pengawasan Dinas Lingkungan Hidup dalam mengendalikan kerusakan lingkungan akibat pertambangan emas di Kabupaten Merangin. Penelitian ini dilatar belakangi oleh masih tidak terkendalinya kegiatan pertambangan emas yang dilakukan oleh masyarakat, banyaknyaa kerusakan yang terjadi pada lingkungan hidup, serta masih buruknya sistem pengawasan Dinas Lingkungan Hidup Kabupaten Merangin dan belum jelasnya bentuk pengawasan yang dilakukan oleh Dinas Lingkungan Hidup terhadap kerusakan lingkungan yang disebabkan oleh kegiatan pertamabngan emas. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dalam penelitian melalui wawancara, observasi dan dokumentasi yang dianalisis dengan teknik triangulasi sumber. Hasil dari penelitin ini menunjukan bahwa proses pengawasan yang dilakukan oleh Dinas Lingkungan Hidup Kabupaten Merangin dalam pengendalian kerusakan lingkungan akibat pertambangan emas belum mampu berjalan dengan baik sebab belum adanya sistem pengawasan yang dikhususkan untuk kegiatan pertambangan emas. Hal ini menyebabkan terbatasnya akses dan tindakan pengawasan yang dapat dilakukan oleh Dinas Lingkungan Hidup Kabupaten Merangin.
The Influence of Women's Leadership Style and Work Motivation on the Performance of Police Personnel in the Legal Work Unit of the West Sumatra Regional Police Force
Authors: Fadhiilah Mutiara , Malau Hasbullah
Published: August 2024

This study aims to analyze the Effect of Style Leadership and Work Motivation on the Performance of Police Personnel in the Legal Division work unit of the West Sumatra Regional Police. The method used in this research is a quantitative method with a descriptive approach, the research sample is 26 personnel of the Legal Division of the West Sumatra Regional Police. Data analysis was carried out using instrument tests through SPSS Version 29 for windows software to check the validity and reliability of the data. The results of data analysis show that the variable female leadership style does not have a significant effect on personnel performance, this is evidenced by the results of the hypothesis test obtained a significance value of 0.468 > 0.05 and tcount 0.739 ≤ ttabel 2.064. The results of this study also show that work motivation variables have a significant effect on personnel performance with a significance value of 0.001 < 0.05 and tcount 4.223 ≥ ttabel 2.064. Through the simultaneous hypothesis test (f test), it shows that the female leadership style and work motivation have an effect on personnel performance with a significance value of Sig 0.001 < 0.05 and the value of fcount 10.159 > ftabel 3.420.
rise of biosimilars: Balancing innovation with affordable biologic alternatives
Authors: Alotaibi Samar Saad , Almutairi Nawal Hlal , Bahari Nawal Ganai M , Almutairi Alhanouf Zaid , Alharbi Faisal Nasser , Almasad Manal Nasser , Almazroa Mashaal Nasser
Published: August 2024

Background: Biologics have transformed the management of immune-mediated inflammatory conditions, such as rheumatoid arthritis (RA) and inflammatory bowel disease (IBD). The introduction of biosimilars—biologic medications that are highly similar and interchangeable with approved originators—has the potential to enhance market competition and improve patient access to necessary therapies. Aim of Work: This review aims to highlight the importance of collaboration among stakeholders to optimize the benefits of biosimilars and expedite their availability to patients while ensuring safety, quality, and effectiveness. Methods: The review analyzes regulatory frameworks, market dynamics, and pharmacoeconomic assessments regarding the introduction of biosimilars. It emphasizes the role of effective communication between physicians and patients, as well as the necessity for consistent treatment recommendations and reimbursement policies. Results: The findings indicate that collaboration between regulators and developers is essential to ensure the quality and safety of biosimilars. Updating pharmacoeconomic assessments and payer policies is crucial to prevent nonmedical barriers to access. Enhanced understanding of biosimilars by patients is vital to reduce nocebo effects, while well-informed physicians can guide patients effectively through treatment transitions. Conclusion: To maintain a sustainable biosimilar market and healthcare systems, stakeholders must prioritize collaboration, operations efficiency, and information exchange.
Pharmaceutical supply chain management: Ensuring quality and security in the distribution of medicines
Authors: Alshameri Mariam Sabr , Alotaibi Samar Saad , Almutairi Nawal Hlal , Bahari Nawal Ganai M , Almutairi Alhanouf Zaid , Alharbi Faisal Nasser , Almasad Manal Nasser , Alqarni Zainab Ali , Almazroa Mashaal Nasser
Published: August 2024

Background: The globalization of pharmaceutical supply chains has exposed significant vulnerabilities, enabling counterfeit medications to infiltrate the market. These counterfeit drugs not only fail to aid in the recovery of patients but also pose serious health risks due to their inferior quality. The World Health Organization (WHO) reports that in developing nations, approximately 10% of medications consumed by patients are counterfeit. This alarming statistic, coupled with the estimated annual loss of over $200 billion faced by US pharmaceutical companies, underscores the urgent need for an effective monitoring solution to safeguard against counterfeiting. Aim of Work: The primary aim of this study is to develop a robust drug supply chain management and recommendation system (DSCMR) that leverages blockchain technology and machine learning to ensure the integrity of medications throughout the supply chain while providing consumers with effective medication recommendations. Methods: The proposed DSCMR comprises two main modules: Blockchain-Based Drug Supply Chain Management: This module uses Hyperledger Fabric to create a secure and transparent system for monitoring and tracing the delivery of medications through the supply chain. This technology ensures that all transactions are recorded and verifiable, enhancing trust in the pharmaceutical process.
Combination therapies: Innovative strategies for enhancing treatment outcomes
Authors: Almutairi Nawal Hlal , Bahari Nawal Ganai M , Almutairi Alhanouf Zaid , Alshameri Mariam Sabr , Alhajrasi Hanadi Naji , Alharbi Faisal Nasser , Almasad Manal Nasser , Alotaibi Nourah Hassan , Alshehri Bashayer Ali , Almazroa Mashaal Nasser , Alqarni Zainab Ali
Published: August 2024

Background: Tuberculosis (TB) is a significant global health issue requiring prolonged treatment regimens that often involve multiple medications. Mycobacterium tuberculosis, the causative agent, is capable of residing in various tissue compartments during infection, leading to variability in drug accessibility and susceptibility. The complexity of the infection necessitates the use of antibiotic combinations to ensure that all affected areas are effectively treated. Despite the importance of these combinations, their design has traditionally been addressed relatively late in the drug development process, leading to a limited number of evaluated drug combinations. Aim of Work: This study aims to examine the advancements made in the investigation of drug combinations for TB treatment through in vitro, in vivo, and computational approaches. It will also explore the potential integration of these methodologies with recent successful clinical trials of innovative medication combinations to enhance combination treatments for TB. Methods: We conducted thorough literature searches to identify and analyze the methodologies and experimental models utilized in the assessment of medication combinations for TB. This involved examining the capabilities of various in vitro, in vivo, and computational techniques that have been applied to study the interactions and effects of different antibiotic combinations.
O efeito do uso das tecnologias e as relações sociais em idosos
Authors: Gonçalves Danielle Luz , Alves Vicente Paulo
Published: August 2024

Objetivo: verificar a influência dos dispositivos tecnológicos móveis nas relações sociais, sua importância e influência no cotidiano dos idosos. Revisão bibliográfica:.A crescente integração das tecnologias digitais está transformando interações sociais e comportamentos, principalmente nos idosos. Esta população, muitas vezes negligenciada nas discussões sobre tecnologia, enfrenta desafios específicos e possibilidades que requerem análise detalhada. Os idosos são especialmente vulneráveis à exclusão digital devido a barreiras físicas, cognitivas e falta de familiaridade com novas tecnologias, limitando seu acesso aos benefícios da era digital. No entanto, a adoção de tecnologias digitais pode oferecer oportunidades significativas para melhorar sua qualidade de vida, facilitando a manutenção de laços sociais, o acesso a serviços fundamentais e o fomento à autonomia. Parte superior do formulárioConsiderações finais: Conclui-se que a tecnologia digital é crucial para reforçar as relações sociais entre idosos. Ferramentas como redes sociais, aplicativos de mensagens e videochamadas permitem que eles mantenham contato regular com familiares e amigos, superando barreiras de distância. Facilita também o acesso a informações, aprendizado contínuo e participação em comunidades online, melhorando  a qualidade de vida e o bem-estar emocional dos idosos.
A pedagogia de Paulo Freire e a potencialização do protagonismo infantil libertador nos laboratórios de aprendizagem criativa
Authors: Almeida Junior Aroldo Paes de , Moraes João Carlos Pereira de
Published: August 2024

Este estudo investiga a convergência entre a pedagogia de Paulo Freire e a potencialização do protagonismo infantil, na ótica freireana, nos laboratórios de aprendizagem criativa. O trabalho se baseia na compreensão de que ambas as abordagens educacionais compartilham princípios fundamentais que visam empoderar os estudantes e promover uma educação contextualizada, participativa e transformadora. Problematiza como as práticas pedagógicas em laboratórios de aprendizagem criativa, que incorporem princípios freirianos potencializam a aprendizagem e o protagonismo dos estudantes na construção do conhecimento. A partir de referenciais teóricos refletimos a convergência entre aspectos da pedagogia freiriana e da aprendizagem criativa. Pretende-se identificar estratégias eficazes para integrar os princípios da pedagogia de Freire nos laboratórios de aprendizagem criativa, bem como o impacto dessas práticas na potencialização do protagonismo e no engajamento dos estudantes. Espera-se que este ensaio contribua para o aprimoramento das práticas educacionais, destacando a importância de uma abordagem pedagógica que valorize a participação ativa dos alunos e a construção coletiva do conhecimento em ambientes de aprendizagem criativa.
Understanding Workplace Spirituality Through a Bibliometric Analysis
Authors: Setiawan Audita , Limakrisna Nandan , Warsindah Lucy , Indriyati Citra
Published: August 2024

Purpose – The goal of the current study is to investigate the bibliometric analysis of research articles on workplace spirituality that have been included in the Web of Science index.
Methodology/approach – The VOS viewer software tool and Biblioshiny, which is used to produce maps, were used in conjunction with Excel sheets to analyze the data in terms of frequency and percentage. A total of 367 research papers that were published between 2020 and 2022 were chosen for this study.
Findings – The analysis of the findings revealed instrumental knowledge, including top contributing countries in publication, affiliation, top contributing authors, also author keyword co-occurrence and authors keyword overlay. It is observed from the analysis that a high volume of the research was initiated from India followed by China and Indonesia. The trend show growth in year 2021.
Novelty/value –  These results hope will provide future researchers more options to take into account as a starting point before beginning a study on workplace spirituality. Keywords Workplace Spirituality, Bibliometric,Web of Science
Decoding Employee Loyalty: Unravelling The Impact of Human Resource Analytics in Uganda's Commercial Banking Sector
Authors: Mugerwa Derrick , Pastor Kiizah , Cyprian Ssebagala , Micheal Timbirmu , Osunsan Olutayo
Published: August 2024

The study examined the effect of human resource analytics on staff retention in commercial banks in Uganda, a case of Finance Trust Bank, main branch. The study objectives included; (i) to evaluate the effect of HR data mining analytics on staff retention in Finance Trust Bank; (ii)to determine the effect of HR data interpretation analytics on staff retention in Finance Trust Bank and (iii) to examine the effect of HR performance management analytics on staff retention in Finance Trust Bank. The study design was a cross sectional design and the approaches used were both qualitative and quantitative. The study population was 65 people, a census was adopted; 53 respondents responded, thus a response rate of 82%. Questionnaires were the main tools used in data collection. The findings indicated that performance management analytics is the greatest contributor to employee retention in Finance Trust Bank (β = 0.566; p value = 0.001), data mining analytics is the second contributor to employee retention (β= 0.373; p value= 0.006), and data interpretation analytics is the least contributor to employee retention (β = 0.211; p value= 0.039). The study concluded that data mining analytics, data interpretation analytics and performance management analytics are all strong, positive and significant predictors of employee retention at the bank (R2 =.647; p value = 0.000). Conclusion were drawn and recommendations given.
ASSESSMENT OF NEAR-REDUCTION UNION RATES WITH CONSERVATIVE HUMERUS FRACTURE TREATMENT
Authors: JAMA AA
Published: August 2024

This study attempts to determine near-reduction union rates with non-operative treatment of humeral shaft fractures, assess alignment and functional outcomes, and compare these with historic and surgical management approaches. Methods: This was a cross-sectional study at the Department of Orthopedics, Jinnah Postgraduate Medical Centre, Karachi, from January 2024 to June 2024. Twenty patients aged between 17–72 years who suffered from humeral shaft fractures were inducted through consecutive sampling. The conservative treatment mode was applied with a "U"-shaped coaptation splint, where alignment was assessed on radiographs, and functional outcome was achieved with a grading system. Data was analyzed using SPSS-20 regarding union rates, functional recovery, and factors influencing treatment success. Results: In this study of 20 fractures, the initial angulation was 30%, while deviations in sagittal plane alignment in the anterior or posterior direction were seen in 45%. Nineteen of these fractures united within an average time of 42 days in men and 44 days in women; one case showed a delayed union of 13 weeks. Functional results were also excellent, with 60% of patients achieving Grade V function, signifying the absence of pain or limitations, and 35% reporting Grade IV, meaning minimal limitations. Comparisons with historical studies showed that conservative management was similarly successful, with a high union rate and acceptable functional outcome in most cases noted. Conclusion: The conservative approach to treating humeral shaft fractures, characterized by limited immobilization with early mobilization, had a high union rate with excellent functional outcomes equal to surgical interventions. Success with treatment was considerably influenced by patient age, type of fracture, and degree of initial displacement, thus indicating that treatment has to be individualized. This study supports a conservative approach as a modality of choice in managing humeral shaft fractures, emphasizing individuated care for optimum recovery and satisfaction of patients.
Isolation, Screening and Biochemical Characterization of Used Engine Oil Degrading Bacillus Species and Pseudomonas Species
Authors: Abdullahi Aliyu Jibo  , Kabiru Ibrahim karamba
Published: August 2024

Extensive demand of natural resources has resulted in several large-scale unintentional hydrocarbon oil spills and environmental catastrophes due to the rising demand for fossil fuel energy. These hydrocarbon pollutants have effect on environment and human health. Spectrophotometric and Biochemical Methods are used for the research. Soil sample were collected from two different contaminated areas and used engine oil, the bacteria were isolated and tested for evaluation of bacterial growth and biodegradation by enrichment technique using Bushnell Hass broth with used engine oil as sole carbon source. The results show that Pseudomonas specie were capable of degrading used engine oil which remove 80% of the oil and Bacillus specie which remove 65% of the used engine oil. This illustrates that hydrocarbon biodegrading bacteria can be used for remediation of hydrocarbon contaminated soil.
A New Fossil Species of Indolithes gen. nov. from Java, Indonesia (Gastropoda: Fasciolariidae)
Authors: Dharma Bunjamin
Published: August 2024

A new, moderately large shell of a fossil species from the family Fasciolariidae Gray, 1853 is described from the Middle Miocene at Bengbreng Hill, West Java, Indonesia. The shell of this new species is related to species of the genus Clavilithes Swainson, 1840. The characteristics of a globular body whorl, low spire, and moderately long siphonal canal, distinguish it from species of the genus Clavilithes which have a fusiform shape, high spire, and usually long siphonal canal. Thisleads to its placement in a new genus Indolithes gen. nov. The new fossil species is comparedwithtwo other fossil species of Fasciolariidae from Java, Clavilithes fennemai (K. Martin, 1906) andC. verbeeki (K. Martin, 1895).
A New Drymaeus in the Region of Itapebi, Bahia, Brazil (Eupulmonata, Bulimulidae)
Authors: Simone Luiz , Celzard Alain
Published: August 2024

Drymaeus nigroflavus is a newly described species found in the region of Itapebi, Bahia, Brazil, near the Jequitinhonha River. This species is characterized by its whitish shell adornedwith dark, spiral bands that are uniform and spaced apart. Its genital system exhibits a veryshort penis and bursa copulatrix, as well as a spermoviduct with a wide, coiled uterus and a verynarrowprostate, among other anatomical idiosyncrasies.
Two New Muricid Gastropods from the Tropical Americas
Authors: Petuch Edward , Berschauer David , Powell Charles
Published: August 2024

Two new large muricids gastropods are named from the American tropics; onefromthe Lucasian Infraprovince of the Magdalenan Subprovince, Panamic Molluscan Province of theEastern Pacific and the other from the Martiniquean Infraprovince of the Grenadian Subprovince, Caribbean Molluscan Province of the Caribbean Sea. The new Panamic species, Neorapanaiwamasai Petuch, Berschauer, and Powell n. sp., is found on a very small stretch of coastline alongBaja California Sur, Mexico. The other species, Phyllonotus bellettii Petuch, Berschauer, andPowell n. sp., is endemic to the islands of Martinique and Guadeloupe, and adjacent smaller islands, in the French West Indies.
The effect of fertilization with urea and important sulfates on some growth characteristics of the Ares plant Myrtus communis L.growing under salt stress.
Authors: Zainab Ahmed Ali Al- Taher
Published: August 2024

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Evaluating Retention of Onlay Versus Complete Coverage Using E.Max-Restoration
Authors: Sireen Meheshi  , Enas Khamakhim
Published: August 2024

This study compared the retention of different types of indirect restorations (only or full coverage) utilized on endodontically treated molars. Fourteen patients requiring restoration of endodontically treated molars were randomly allocated into two groups (n = 7) according to the type of restoration used. lithium disilicate ceramic crowns were given to the control group. While lithium disilicate ceramic onlays were given to the intervention group. The heat pressing technique was used for the fabrication of both restorations. Following the final cementation with adhesive resin cement, the restoration was assessed at three, six, twelve, and twenty-four months using the modified USPHS criteria. Statistical analysis was performed using the chi-square test. Results: At all intervals, there was no statistically significant difference in retention (P > 0.05) between the two tested groups. Both groups showed comparable results, with full coverage showing somewhat higher retention after 2 years. Regardless of the type of restoration, the emax-press produced high clinical performance in terms of retention. Compared to full coverage, onlay has proven to be a trustworthy substitute.
Sistem Komunikasi Augmentatif dan Alternatif “KOMKU” Untuk Anak Dengan Celebral Palsy
Authors: Warahmah Mega Sri , Utama Rio Putra , Purwanti Tri , Indah Tazkia , Fitriani Yuni , Aprilia Imas diana , Akhlan Riksma Nurrahmi Rinalti , Homdijah Oom Sitti
Published: August 2024

Penelitian ini bertujuan untuk merancang sistem Alternative and Augmentative Communication (AAC) dan untuk mengetahui seberapa efektivitasnya terhadap kemampuan komunikasi anak dengan Cerebral Palsy. Metode penelitian yang digunakan pada penelitian ini adalah mix method. Metode ini dipilih karena relevan dengan pengembangan aplikasi yang membutuhkan kaidah penelitian kualitatif yaitu untuk mengetahui kondisi objektif kemampuan komunikasi subjek sebagai dasar untuk melakukan pengembangan sistem, dan penelitian kuantitatif untuk mengukur sejauh mana efektivitas aplikasi sistem komunikasi alternative dan augmentative KOMKU untuk mengembangakan kemampuan komunikasi anak Cerebral Palsy. Hasil dari penelitian ini ialah sebuah sistem komunikasi alternatif KOMKU. Sistem komunikasi alternatif KOMKU merupakan aplikasi software yang dapat digunakan pada berbagai perangkat seperti ponsel pintar, laptop ataupun komputer. KOMKU merupakan Alat bantu komunikasi yang membantu memproduksi suara/membantu menyampaikan informasi kepada lawan bicara terkait kata-kata yang digunakan oleh anak dalam kehidupan sehari-hari. Hasil lain dalam penelitian ini ialah berupa peningkatan keterampilan komunikasi subjek. Peningkatan kemampuan komunikasi subjek yang pada awalnya tidak bisa dipahami sama sekali oleh komunikan, kemudian mengalami peningkatan yang ditunjukan. subjek mampu menyampaikan keinginannya ketika ingin minum, makan, tidur, ke toilet, makan cemilan, minum jus, bermain, dan berpindah tempat.
Transformasi Pengajaran Bahasa Inggris melalui Pembelajaran Berbasis Teknologi
Authors: Sholihin Sholihin
Published: August 2024

Pembelajaran berbasis teknologi. Perkembangan teknologi informasi dan komunikasi (TIK) telah membawa perubahan signifikan dalam metode pengajaran tradisional, memberikan peluang untuk inovasi dalam pembelajaran bahasa. Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan teknologi dalam pengajaran bahasa Inggris, termasuk aplikasi mobile, platform e-learning, dan alat bantu digital lainnya. Metode penelitian yang digunakan adalah studi literatur dan observasi langsung di beberapa institusi pendidikan yang telah mengadopsi teknologi dalam kurikulum mereka. Hasil penelitian menunjukkan bahwa pembelajaran berbasis teknologi tidak hanya meningkatkan keterlibatan siswa tetapi juga memperkaya pengalaman belajar melalui akses ke sumber daya yang lebih luas dan interaktif. Selain itu, penelitian ini mengidentifikasi tantangan yang dihadapi, seperti kebutuhan akan pelatihan guru dan infrastruktur teknologi yang memadai. Kesimpulannya, integrasi teknologi dalam pengajaran bahasa Inggris menawarkan potensi besar untuk meningkatkan kualitas pendidikan, namun memerlukan dukungan yang komprehensif dari berbagai pemangku kepentingan.
Meningkatakan Motivasi Belajar Siswa Melalui Pembelajaran Kooperatif Persepsi Guru MI Al Hikmah Taman Sidoarjo
Authors: Kamalia Dinna , El-Yunusi Muhammad Yusron
Published: August 2024

Pembelajaran kooperatif merupakan suatu metode pengajaran yang dilakukan dengan cara siswa bekerja sama, sehingga siswa tidak hanya akan mencapai keberhasilan secara individu tetapi juga secara kolaboratif satu sama lain. Penelitian ini bertujuan untuk mengkaji peran pembelajaran kooperatif dalam meningkatkan motivasi belajar siswa di MI Al-Hikmah Taman Siodoarjo berdasarkan perspektif guru. Motivasi belajar merupakan faktor penting dalam mencapai keberhasilan pendidikan, sementara pembelajaran kooperatif merupakan metode pengajaran yang melibatkan siswa dalam kelompok-kelompok kecil untuk bekerja sama mencapai tujuan belajar. Metode penelitian yang digunakan adalah studi kepustakaan (library research) dan wawancara dengan guru-guru di MI Al-Hikmah Taman Sidoarjo. Studi kepustakaan dilakukan untuk mengkaji konsep-konsep terkait motivasi belajar dan pembelajaran kooperatif secara teoretis. Selanjutnya, wawancara dengan guru-guru dilakukan untuk menggali pengalaman dan pandangan mereka tentang penerapan pembelajaran kooperatif dalam meningkatkan motivasi belajar siswa. Hasil penelitian diharapkan dapat memberikan gambaran komprehensif tentang bagaimana pembelajaran kooperatif dapat meningkatkan motivasi belajar siswa di MI Al-Hikmah Taman Sidoarjo berdasarkan perspektif guru. Temuan penelitian ini diharapkan dapat menjadi referensi bagi para pendidik dalam mengembangkan strategi pembelajaran yang efektif untuk meningkatkan motivasi belajar siswa.
Analisis Strategi Pengembangan Destinasi Kampung Budaya Betawi Jakarta Selatan
Authors: Kusuma Euginia Aiko , Sofiani Sofiani
Published: August 2024

Penelitian ini dilakukan di Unit Perkampungan Budaya Betawi Setu Babakan, Jakarta Selatan, dengan tujuan untuk menganalisis bagaimana strategi untuk mengembangkan dan mempertahankan destinasi wisata serta menjaga eksistensi Budaya Betawi. Metode penelitian yang digunakan adalah kualitatif dengan metode SOAR, informasi serta data dikumpul secara wawancara, observasi serta dokumentasi lapangan UPBB Setu Babakan. Wawancara dilakukan dengan 2 (dua) narasumber, yakni Staf Edukasi dan Pelayanan Informasi serta pihak Pengelola. Hasil penelitian menunjukkan bahwa adanya beberapa kelebihan yang dimiliki oleh Setu Babakan, yaitu berbagai macam atraksi, layanan interaktif, pelayanan yang ramah serta pemandangan alam yang masih asri. Adanya berbagai macam pesaing juga membuat wisata ini semakin memperkuat kelebihan yang ada. Akan tetapi, adanya beberapa kekurangan dari observasi lapangan dan sisi pengunjung, sehingga diperlukan strategi dan komunikasi antara pihak wisata, masyarakat dan pemerintah untuk mengembangkan wisata agar wisatawan akan berkunjung kembali. Diperlukan adanya strategi untuk jangka pendek dan jangka panjang.
Implementasi Penanaman Nilai Adab Safar “Traveling” untuk Meningkatkan Disiplin Mahasiswa
Authors: Wahyudin Wahyudin
Published: August 2024

Kegiatan perjalanan atau safar (travelling) akan menyenangkan dan memberikan kepuasan tersendiri bagi pelaku perjalanan apabila kegiatan perjalanan itu dilakukan dengan perencanaan dan impelementasi yang tepat. Namun, di lapangan ditemukan masih banyak dosen yang bertindak sebagai pemimpin perjalanan atau tour leader belum memahami pentingnya adab safar atau tata tertib perjalanan. Bahkan, masih banyak mahasiswa yang berperilaku kurang disiplin sehingga setiap agenda perjalanan menjadi mundur dari yang direncanakan. Penelitian ini bertujuan untuk memperoleh gambaran umum tentang implementasi penanaman nilai adab safar di Politeknik Pariwisata NHI Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan dengan menggunakan wawancara, observasi, dan studi dokumentasi. Keabasahan data dilakukan dengan teknik triangulasi data. Hasil penelitian diperoleh bahwa implementasi penanaman adab safar yang diterapkan oleh Politeknik Pariwisata NHI Bandung ini membuat perjalanan lebih terarah, khususnya bagi mahasiswa muslim. Mahasiswa di lapangan sangat memperhatikan arahan dari tour leader dan menunjukkan sikap disiplin. Pengenalan dan penanaman nilai adab safar dilakukan melalui mata kuliah umum yaitu Pendidikan Agama Islam dan terimplementasikan dalam praktik perjalanan di lapangan.
Analisis Implementasi Kurikulum Merdeka pada Sekolah Menengah Kejuruan Program Keahlian Akuntansi dan Keuangan Lembaga
Authors: Putri Adinda Firsa Amartya , Bahtiar Moh. Danang
Published: August 2024

Penelitian ini untuk mengetahui implementasi kurikulum merdeka di SMK Negeri 1 Surabaya pada Kegiatan Pembelajaran Program Keahlian Akuntansi dan Keuangan Lembaga serta faktor yang mendukung dan faktor yang menghambat dalam penerapannya, yang dilatarbelakangi oleh kurangnya persiapan dari peserta didik maupun guru dalam pengimplementasian kurikulum merdeka dalam kegiatan pembelajaran. Metode penelitian kualitatif diterapkan pada penelitian ini dengan pendekatan fenomenologis untuk menganalisis lebih dalam mengenai kejadian yang dialami oleh seseorang. Informan dari penelitian ini yaitu Staff Wakil Kepala Sekolah Bidang Kurikulum, guru Akuntansi dan Keuangan Lembaga, dan peserta didik Akuntansi dan Keuangan Lembaga. Pengumpulan data dengan wawancara, observasi, dan dokumentasi. Analisis data dengan mereduksi data, menyajikan data, dan menarik kesimpulan. Hasil penelitian yang telah dilaksanakan menunjukkan bahwa (1) Implementasi Kurikulum Merdeka pada pelaksanaan pembelajaran Akuntansi dan Keuangan lembaga di SMK Negeri 1 Surabaya secara umum telah berjalan mengikuti tahapan dan konsep dari Kurikulum Merdeka. Perencanaan telah dilaksanakan dengan menyusun perangkat pembelajaran yang sesuai dengan kurikulum. Pelaksanaan dilaksanakan dengan model PBL dan PJBL serta diferensiasi, namun diferensiasi dan student center belum diterapkan secara penuh. Asesmen yang dilaksanakan adalah formatif dan sumatif, asesmen diagnostik belum diteapkan oleh guru. (2) Faktor pendukung dan penghambat dalam implementasi Kurikulum Merdeka pada Pembelajaran Akuntansi dan Keuangan Lembaga dipicu oleh beberapa faktor, yaitu sarana dan prasarana sekolah, fasilitas pelatihan kurikulum merdeka, adanya guru penggerak sebagai pendukung guru, kerjasama sekolah dengan DUDI, hingga sulitnya penerapan student center dan diferensiasi.
Analisis Yuridis Pasal 3 huruf h dan Pasal 13 Undang-Undang Jabatan Notaris Ditinjau dari Perspektif UUD 1945 dan Asas Hukum
Authors: Setyawan Muhammad Adry , Priyono Ery Agus
Published: August 2024

Notaris merupakan profesi yang mulia (nobile officium), dikarenakan seorang notaris dalam mengemban profesinya haruslah dilakukan dengan penuh tanggung jawab, amanah, dan penuh kehati-hatian. Namun dalam prakteknya, akibat berbagai alasan notaris dapat dipidana penjara yang telah inkrah dengan ancaman 5 tahun, dimana notaris akan diberhentikan dengan tidak hormat sesuai pasal 13 UUJN, dan calon notaris yang sudah pernah dipidana penjara 5 tahun dengan putusan inkrah juga tidak bisa diangkat menjadi notaris sesuai pasal 3 huruf h UUJN. Berdasarkan hasil penelitian didapatkan kesimpulan bahwa pasal 3 huruf h dan pasal 13 UUJN bertentangan dengan pasal-pasal di UUD 1945 dan juga bertentangan dengan 3 nilai dasar hukum yang dikemukakan oleh Gustav Radbruch. Penelitian ini menggunakan metode yuridis normatif.
Pengembangan E-Book Berbasis Kontekstual pada Mata Pelajaran Komputer Akuntansi Program Aplikasi Accurate Accounting V5 untuk Kelas XI Akuntansi dan Keuangan Lembaga
Authors: Fitria Rachma Dini , Rohayati Suci
Published: August 2024

Pembelajaran perlu didukung dengan sumber belajar dan sarana prasarana yang dapat memfasilitasi untuk mencapai tujuan pembelajaran. Salah satu perangkat pembelajaran yang menunjang implementasi kurikulum merdeka dalam membantu peserta didik memahami materi adalah bahan ajar. Namun kondisi sekarang ini menunjukkan ketersediaan bahan ajar masih belum mencapai kriteria maksimal, pendidik masih menggunakan bahan ajar yang konvensional dan beberapa mata pelajaran termasuk mata pelajaran Komputer Akuntansi program aplikasi Accurate Accounting V5 masih kekurangan bahan ajar. Tujuan penelitian ini adalah menghasilkan produk berupa bahan ajar E-Book pada mata pelajaran Komputer Akuntansi program aplikasi Accurate Accounting V5 berbasis kontekstual untuk SMK. Jenis penelitian ini adalah research and development (RnD) menggunakan model ADDIE dengan tahapan  analisis (analysis), tahap desain (design), tahap pengembangan (development), tahap implementasi (implementation), dan tahap evaluasi (evaluation).     Hasil kelayakan E-Book berbasis kontekstual ialah sangat layak dengan rata-rata persentase mencapai 91% mencakup aspek kelayakan isi mencapai 87%, aspek penyajian mencapai 84%, aspek kebahasaan mencapai 97%, aspek kegrafikan mencapai 96%. Hasil respon peserta didik ialah sangat baik dengan rata-rata persentase mencapai 99%. Dengan demikian dapat disimpulkan bahwa E-Book Berbasis Kontekstual Pada Mata Pelajaran Komputer Akuntansi Program Aplikasi Accurate Accounting V5 “sangat layak” dimanfaatkan dalam proses pembelajaran.