bluuebunny/crossref_metadata_2025 huggingface dataset:
Assessment of Student Satisfaction with E-learning in Jordan Using TAM and UTAUT as a Mediator for Synchronous and Asynchronous Learning
Authors: Aldiabat Khaled , Gharaibeh Malik , AlQudah Nidal
Published: October 2024

This study aims to evaluate student satisfaction with e-learning in Jordan by combining the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). This research also delved into the study of the mediating role played by both synchronous and asynchronous learning and their impact on students’ satisfaction with e-learning. Data was collected through a questionnaire distributed to 590 students studying at four private Jordanian universities in northern Jordan. To analyse the study model, Smart PLS was used because it offers a robust methodology for such complex constructs. The results show that both synchronous and asynchronous learning significantly and positively affect students’ satisfaction with e-learning. The results also revealed that the relationship between synchronous learning and perceived usefulness was statistically significant. Regarding asynchronous learning, the relationship with perceived ease of use was positive and statistically significant. Turning to the TAM and UTAUT variables as independent variables, the results revealed a direct and statistically significant relationship between these variables and students’ satisfaction with e-learning. This study provides valuable insights into the factors that influence student satisfaction with e-learning in Jordan and presents a new approach by integrating synchronous and asynchronous learning as a mediator within the TAM and UTAUT frameworks. The findings highlight the nuances of technology acceptance and use in the context of e-learning, which can benefit educational institutions and policymakers in enhancing the e-learning experience for students in Jordan.
Analyzing The Impact of Project-Based Learning STEAM Flipped Classroom on Computer Architecture and Organization Courses in Higher Education
Authors: Ekayana Anak Agung Gde , Parwati Ni Nyoman , Agustini Ketut , Ratnaya I Gede
Published: October 2024

This study examines the differences in students' creative thinking skills between the project-based learning STEAM Flipped Classroom and the direct learning STEAM Flipped Classroom model by paying attention to the role of academic self-efficacy as a moderator variable. The research population consists of students in informatics engineering study programs in the Denpasar area of Bali. The study used a quasi-experimental 2 x 2 factorial design. Data collection is carried out through questionnaires and test instruments. Data analysis used descriptive and inferential statistics, as well as analysis of covariance. The results showed a significant difference in students' creative thinking skills between those who learned with the STEAM Flipped Classroom project learning model and the STEAM Flipped Classroom direct learning model. In addition, there are differences in students' creative thinking skills based on the level of academic self-efficacy. The empirical application of the STEAM Flipped Classroom project model is proven to help students generate new ideas, develop ideas, and improve their thinking skills. However, the findings suggest that flexible thinking skills must be further enhanced. Students with high self-efficacy tend to be more proactive in providing constructive ideas in project-based learning activities. This research implies that it is necessary to actively motivate and share experiential stories with students who have low self-efficacy. In the future, I suggest that universities adopt the innovative learning model of project-based learning STEAM flipped Classroom to improve the creative thinking skills of informatics engineering students at the college level.
An Automated Face Detection and Recognition for Class Attendance
Authors: Horn Boe Chang , Ng Kok-Why , Haw Su-Cheng , Naveen Palanichamy , Abdulwahab Anaam Elham
Published: October 2024

Class attendance is a crucial indicator of students' seriousness towards learning. Many institutions continue to use manual methods, which are usually error-prone and unproductive. By leveraging computer vision algorithms, the system accurately captures and verifies the identity of students attending class. This paper aims to investigate and create an automated facial recognition system for classroom attendance to increase the precision and effectiveness of the attendance tracking system. To achieve this, we propose a system using computer vision technologies, namely Histogram of Oriented Gradients (HOG) with Support Vector Machine (SVM) for face detection and deep Convolutional Neural Networks (CNN) for face identification. The facial recognition system simplifies attendance recording, requiring participants to only gaze into the camera for the system to record their presence automatically. The system is rigorously tested and evaluated, and its accuracy is compared to our institution's current QR code attendance method. The study results reveal that the recommended approach is more accurate and competent than the existing procedures. The system allows for precise attendance records with real-time face detection and recognition capabilities. This technology ensures accurate and reliable attendance data, empowering organizations to make informed decisions, effectively manage resources, and provide a seamless experience for all students. In addition, a similar attendance system can be deployed for any event in an organization, thereby enhancing overall operational efficiency.
AN ANALYSIS OF BEHAVIOURAL FINANCE AND ITS INFLUENCE ON INVESTMENT DECISION
Authors:   Gautam Buddha University, Greater Noida, Goyal Meghna , Kansal Ajay Kumar ,   Gautam Buddha University, Greater Noida
Published: October 2024

This research delves into the fascinating realm of Behavioural Finance, exploring its significant influence on investment decision-making among residents in India's National Capital Region (NCR). By drawing on insights from relevant studies, this work seeks to uncover the intricate link between human behaviour and financial decision-making within this demographic. The study begins by examining the unique financial behaviours of investors in the region, aiming to identify the key investor profiles that shape the investment environment. As a multidisciplinary field combining elements of psychology, sociology, and finance, Behavioural Finance provides the primary framework for this exploration. The research distinguishes between its micro and macro perspectives: the detailed analysis of individual behavioural traits of investors and the broader identification of inefficiencies in the market. Recognizing the pervasive impact of behavioural biases on investment behaviours and decisions, this study offers an in-depth review of diverse research within the Behavioural Finance domain. It sheds light on how human psychology and social dynamics interact with financial decision-making, highlighting the crucial role of Behavioural Finance in contemporary financial practices. In an era where financial markets are not merely governed by rationality but are also shaped by complex human behaviours, this research offers valuable insights into the dynamics of Behavioural Finance. By illuminating the distinct investment choices, the study aims to deepen our understanding of the factors influencing these decisions, ultimately equipping investors and financial professionals with more informed decision-making strategies.
Improving Student Learning Outcomes in Islamic Religious Education Learning with the Ice Breaking Method: Classroom Action Research at Elementary School
Authors: Hazrullah  , Chasanah Nur
Published: October 2024

Teachers play a very important role in efforts to achieve learning objectives. Various methods are used only to help students understand the learning concepts given. This study aims to improve student learning outcomes in Islamic religious education learning. By using the ice breaking method. This study is a classroom action research. The subjects of the study were elementary school students. The data collection techniques used were observation and tests. The data were then analyzed using descriptive statistical techniques. The results of the study showed that the ice breaking method can improve student learning outcomes in Islamic religious education learning. Therefore, the ice breaking method can be used as an alternative in efforts to improve elementary school student learning outcomes.
School Head’s Supervisory Skills and Implementation of Basic Education Learning Continuity Plan (BE-LCP) Among Secondary Schools of Surigao Del Norte Division Amidst Pandemic
Authors: Maturan Janriel
Published: October 2024

This research investigated the supervisory skills of school heads in secondary schools within the Surigao del Norte Division during the pandemic. It examined their skills in areas such as instructional leadership, human resource management, learning environment, community partnership, and school operations. Additionally, the study explored the implementation of the Basic Education Learning Continuity Plan (BE-LCP). The study employed a descriptive survey method. The findings indicated that all three school heads received an "outstanding" rating based on the OPCRF, signifying exceptional performance and commitment. The BE-LCP implementation was also perceived as "very high" by teachers, with 96-100% successful implementation. Interestingly, the study found no significant relationship between the school heads' OPCRF rating and the BE-LCP implementation. Similarly, there was no significant difference between teachers' perceptions of the school heads' supervisory skills and their actual OPCRF ratings.
A TIPIFICAÇÃO PENAL DOS CRIMES CIBERNÉTICOS NO DIREITO BRASILEIRO
Authors:   Jorge Cláudio, Resende Carlos Antonio Macieira
Published: October 2024

This article, a descriptive and qualitative bibliographic research, based on authors such as Delgado (2017), Prado (2019), Souza and Ramalho (2022) among others, aims to discuss the way in which the Brazilian legal system has acted in the prevention and classification of cyber crimes. The work was structured in topics which correspond to its specific objectives as follows: bringing concepts of crime and criminal offenses and the way in which they are configured in Brazilian law; elucidate what would be a cyber crime and what are the requirements for its configuration; argue about the three dimensional theory of law (fact, value and norm) to justify governmental actions that lead to the classification of cyber crime. The conclusion reached was that Brazilian Criminal Law has been adapting to new situations and social facts that give rise to a legal response in defense of society.
MAPEAMENTO E MODELAGEM DE FLUXOS DE PROCESSOS DE ATENDIMENTO AO CLIENTE EM UMA GRÁFICA DE MANAUS
Authors: Costa Andrenilton Pereira da , Silva Emilly Cristiny Campos e , Guedes Evelen Gabriele A. , Lima Geovana Sampaio , Pinto Thiago Lima , Carminé Luciana Oliveira do Valle
Published: October 2024

No mundo empresarial em que vivemos, colocar o cliente no centro das operações e oferecer produtos, serviços e atendimento de alta qualidade se torna necessário para garantir que a organização tenha mais vantagens competitivas, portanto, faz-se necessário que as organizações recorram a métodos estratégicos que possam identificar oportunidades de melhoria ou até mesmo identificar/pontuar problemas tanto interno e externo, como atuais e futuros. Sendo assim, o presente artigo busca implementar e apresentar o mapeamento de processos em prol da melhoria contínua em uma gráfica de Manaus. Neste sentido, esta pesquisa foi realizada através de métodos bibliográficos e observacionais. Verificou-se que a atividade de atendimento da gráfica é a etapa do processo que mais restringe e dificulta os processos dentro da empresa visto que, por não ter funcionários designados apenas para essa determinada função, o prazo de entrega acaba não sendo cumprido e consequentemente criando insatisfação por parte dos clientes, além de ter acúmulo de funções para os funcionários da empresa.
Cystic Fibrosis: Clinical Characteristics, Molecular Mechanisms and Treatment
Authors: Aydin Acar Cigdem
Published: October 2024

Cystic Fibrosis (CF) is a genetic disorder that primarily affects the respiratory and digestive systems. This chapter provides a comprehensive overview of CF, including its pathophysiology, clinical manifestations, diagnosis and treatment. CF is caused by mutations in the CFTR gene, which encodes the cystic fibrosis transmembrane conductance regulator protein. This protein is crucial for the regulation of chloride and sodium ions across epithelial membranes. Mutations lead to the production of thick, sticky mucus that clogs the airways and various channels throughout the body.

This chapter describes the main symptoms of CF, including chronic cough, progressive lung damage due to recurrent lung infections, and gastrointestinal problems such as pancreatic enzyme deficiency, malabsorption, and meconium ileus in newborns. CF can also affect the liver, sweat glands, and reproductive system. Diagnostic criteria for CF are discussed and the importance of newborn screening, sweat chloride testing, and genetic testing is emphasized. This chapter also reviews current treatment options aimed at managing symptoms and improving quality of life. The role of CFTR modulators, a new class of drugs targeting the underlying genetic disorder, is also highlighted and concludes with a discussion of new therapies and ongoing research aimed at finding a cure for CF.
Analisis Faktor Risiko Musculoskeletal Disorders (MSDs) dan Keluhan MSDs Pada Buruh Gendong Perempuan Di Pasar Induk Giwangan Yogyakarta
Authors: Wandya Puspitasari Cipta , Dwi Saptadi Julian
Published: October 2024

Telah dilakukan penelitian analisis faktor risiko Musculoskeletal Disorders (MSDs) dan keluhan MSDs pada buruh gendong perempuan di pasar induk giwangan Yogyakarta dua faktor yang di analisis dalam penelitian ini adalah postur kerja dan masa kerja serta mengetahui keluhan MSDs pada buruh gendong perempuan di pasar induk giwangan Yogyakarta. Jenis penelitian ini adalah Deskriptif Kualitatif dengan menggunakan instrument penelitian yaitu Nordic Body Map untuk mengetahui keluhan MSDs serta Rapid Entiere Body Assesment untuk mengetahui postur kerja pada buruh gendong perempuan di pasar induk giwangan Yogyakarta. Data penelitian menggunakan data primer dan data sekunder dengan 7 informan. Masa kerja buruh gendong perempuan pasar induk giwangan Yogyakarta >10 tahun bekerja sebagai buruh gendong dan masa kerja paling lama yaitu 40 tahun menjadi buruh gendong. Postur kerja buruh gendong pasar induk giwangan Yogyakarta jika diukur dengan REBA hasil adalah highr risk/risiko tinggi. Keluhan paling banyak dirasakan oleh buruh gendong pasar induk giwangan yaitu kaki,dan punggung.
Analisis Kepatuhan Penggunaan Alat Pelindung Diri (Apd) Full Body Harness pada Pekerja Pln Ulp Amuntai Tahun 2020
Authors: Daniati Amita , Fadilla Wiga Welyusa
Published: October 2024

Latar Belakang : Green menyatakan bahwa perilaku kepatuhan seseorang dipengaruhi oleh banyak faktor, yang pertama yaitu faktor predisposisi (predisposing factor) yang meliputi usia, masa kerja, pengetahuan, sikap, sistem budaya, serta tingkat pendidikan. Faktor kedua yaitu faktor pemungkin (enabling factor) yang mencakup sarana dan prasarana/fasilitas. Faktor ketiga yaitu faktor penguat (reinforcing factor) yang meliputi sikap pekerja, dan peraturan yang berlaku. Berdasarkan study observasi yang peneliti lakukan pada tanggal 24 April 2020. Ditemukan permasalahan mengenai FBH yaitu kurangnya kedisiplinan dan komitmen dalam penggunaan FBH, SDM belum sepenuhnya aware terhadap penggunaan FBH, belum semua teredukasi terkait perbedaan safety belt dengan FBH, serta masih banyak pekerjaan atau titik lokasi pekerjaan tidak sebanding dengan penyediaan peralatan FBH. Tujuan dari penelitian ini untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan penggunaan APD FBH pada pekerja PLN ULP Amuntai tahun 2020. Metode : Jenis penelitian ini menggunakan penelitian kuantitatif analitik, yang dilakukan untuk memperoleh analisis faktor-faktor yang mempengaruhi tingkat kepatuhan penggunaan APD FBH pada pekerja PLN ULP Amuntai tahun 2020. Sampel penelitian yang diambil sebanyak 35 responden. Instrumen penelitian yang digunakan adalah kuesioner dalam bentuk google form. Analisis data yang digunakan adalah analisis univariat dan analisis bivariat dengan uji statistik Chi Square. Hasil : Hasil uji statistik Fisher’s Exact menunjukkan tidak ada hubungan antara tingkat pendidikan terakhir dengan kepatuhan penggunaan APD FBH, dengan nilai (p-value = 1,000). Hasil uji statistik Fisher’s Exact menunjukkan tidak ada hubungan antara tingkat pengetahuan dengan kepatuhan penggunaan APD FBH, dengan nilai (p-value = 0,499). Hasil uji statistik Fisher’s Exact menunjukkan ada hubungan antara kelengkapan APD FBH dengan kepatuhan penggunaan APD FBH, dengan nilai (p-value = 0,035). Hasil uji statistik Fisher’s Exact menunjukkan tidak ada hubungan antara tingkat pengawasan dengan kepatuhan penggunaan APD FBH, dengan nilai (p-value = 1,000). Kesimpulan : Tidak ada hubungan antara kepatuhan penggunaan APD FBH dengan tingkat pendidikan, pengetahuan dan pengawasan. Ada hubungan antara kelengkapan APD FBH dengan kepatuhan penggunaan APD FBH.
Hubungan antara Pengetahuan dan Sikap dengan Safety Behavior pada Pekerja Workshop PT. Trasindo Murni Perkasa Kalimantan Timur
Authors: Maulana Adam , Fadillah Wiga Welyusa
Published: October 2024

Latar Belakang: Perilaku aman merupakan suatu hal yang kompleks. Ranah perilaku terdiri atas kognitif, afektif, dan psikomotor atau dalam bentuk yang lebih operasional dapat diukur dengan pengetahuan dan sikap. Hasil pengukuran pengetahuan dan ini dapat dijadikan sebuah acuan untuk pengambilan keputusan perusahaan dalam melakukan suatu manajemen K3 yang lebih baik agar safety behavior pekerja menjadi meningkat. Dengan berbagai risiko yang mengancam pekerja maka di perlukan perilaku keselamatan (safety behavior) dari para karyawan untuk dapat mengurangi terjadinya kecelakaan kerja. Penelitian ini bertujuan untuk mengetahui hubungan antara pengetahuan dan sikap dengan safety behavior pada pekerja workshop PT. Trasindo Murni Perkasa Kalimantan Timur. Metode: Jenis penelitian adalah penelitian kuantitatif dengan rancangan Cross Sectional. Penelitian dilakukan di PT. Trasindo Murni Perkasa Kalimantan Timur. Teknik pengambilan sampel penelitian adalah Purposive Sampling. Jumlah populasi 121 dan sampel sebanyak 60 pekerja workshop. Analisis data menggunakan Uji Chi-Square. Hasil: Hasil uji bivariat menunjukkan bahwa ada hubungan secara statistik antara pengetahuan (p-value=0,000<a=0,05; PR=12,500; CI 95%=3,308-47,231) dan sikap (p-value=0,003<a=0,05; PR=5,403; CI 95%=1,738-16,791) dengan safety behavior pada pekerja workshop PT. Trasindo Murni Perkasa Kalimantan Timur. Kesimpulan: Ada hubungan antara pengetahuan dan sikap dengan safety behavior pada pekerja workshop PT. Trasindo Murni Perksa Kalimantan Timur.
Faktor-Faktor yang Berhubungan dengan Perasaan Kelelahan Kerja pada Pekerja di CV. Sada Wahyu Kabupaten Bantul Tahun 2021
Authors: Fataruba Indah Dzil Arsyi , Aini Nurma Mustika
Published: October 2024

Latar Belakang: Kelelahan kerja merupaka kondisi utama disebabkan terjadinya kecelakaan, dan faktor kemampuan fisik yang lemah juga dapat mengurangi aktivitas kerja. Ada berbagai faktor kelelahan yang disebabkan oleh faktor internal yang berada di dalam tubuh seperti umur, jenis kelamin, ukuran tubuh, dan status gizi, sedangkan faktor eksternal berupa waktu kerja, kerja bergilir, dan istirahat. Hal ini sangat mengandalkan kemampuan fisik pekerja untuk melakukan pekerjaan agar sesuai dengan target hal itu dapat membuat pekerja mengalami lelah bekerja. Tujuan penelitian ini adalah untuk mengetahui faktor apa yang berhubungan dengan kelelahan kerja pada pekerja di CV. Sada Wahyu. Metode: Penelitian ini menggunakan jenis penelitian kuantitatif observasi analitik, memakai rancangan cross sectional dan sampel pekerja 42 orang. Analisis data menggunakan uji chi square dan confident interval 95%. Alat penelitian menggunakan kuesioner IFRC, timbangan dan microtoice. Hasil: Hasil untuk analisis univariat dalam penelitian ini yaitu umur tua 27 orang (64,3%), jenis kelamin perempuan 25 orang (59,5%), masa kerja lama 25 orang (59,4%), status gizi overweight 22 orang (53,4%), dan kelelahan kerja tinggi 23 orang (54,8%). Hasil analisis bivariat yang didapatkan yaitu ada hubungan antara umur (p value  0,016 < ?  0,05), masa kerja (p value  0,008 < ?  0,05) dan status gizi (p value  0,006 < ?  0,05). Tidak ada hubungan antara jenis kelamin dengan kelelahan kerja (p value 0,904 > ? 0,05). Kesimpulan: Ada hubungan antara umur, masa kerja dan status gizi dengan kelelahan kerja. Tidak ada hubungan antara jenis kelamin dengan kelelahan kerja.
Hubungan Durasi Kerja dan Usia Pekerja dengan Perasaan Kelelahan Kerja
Authors: Melani Fitriana Nadya Indah
Published: October 2024

Sektor konstruksi merupakan salah satu sektor pekerjaan yang memiliki risiko terdapat kecelakaan maupun penyakit akibat kerja, salah satunya yaitu kelelahan kerja. Kelelahan kerja cenderung dapat menaikkan kecelakaan kerja sehingga dapat merugikan diri sendiri maupun instansi. Tujuan dari penelitian ini adalah menganalisis hubungan antara durasi kerja dan usia pekerja terhadap perasaan kelelahan kerja pada pekerja konstruksi di proyek parkir elevated Kawasan TMII, Jakarta. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan desain observasional analitik. Pemilihan subjek dalam penelitian ini menggunakan teknik sampling jenuh yang terdiri atas 120 sampel dari 120 populasi. Teknik pengumpulan data yang dilakukan adalah pengisian kuesioner oleh masing-masing sampel. Uji yang digunakan yaitu uji Chi-square. Hasil uji Chi-square durasi kerja dengan perasaan kelelahan kerja yaitu 0,000 (< 0,05) dan usia pekerja dengan perasaan kelelahan kerja yaitu 0,000 (<0,05). Terdapat hubungan atau korelasi antara durasi kerja dan usia pekerja dengan perasaan kelelahan kerja pada pekerja konstruksi proyek parkir (elevated) di kawasan Taman Mini Indonesia Indah, Jakarta.
Leadership: The Art of Inspiring Others
Authors: Akula Satyasri
Published: October 2024

"Leadership: The Art of Inspiring Others" is a comprehensive guide designed to equip current and aspiring leaders with the knowledge, skills, and strategies necessary to lead effectively in today’s dynamic environment. The book delves into the fundamental principles of leadership, exploring both the theoretical frameworks and practical applications that define effective leadership. Divided into ten chapters, the book covers a wide range of topics, including the evolution of leadership, the role of vision, the development of essential leadership skills, and the importance of ethical leadership. It also addresses contemporary challenges such as leading diverse teams, managing through change, and leveraging emotional intelligence. Each chapter is crafted to provide actionable insights that leaders can apply immediately, whether they are leading a small team or steering an entire organization. With a focus on inspiring and empowering others, this book emphasizes the human element of leadership, encouraging leaders to build trust, foster innovation, and leave a lasting legacy. "Leadership: The Art of Inspiring Others" is not just a book—it is a roadmap to becoming the kind of leader who makes a meaningful difference.
From Skill Development to Skill Duration: Three Strategies for Cultivating a Culture of Learning in Your Organization
Authors: Westover Jonathan
Published: October 2024

This article discusses strategies for leaders to foster a culture of continuous learning within their organizations. It establishes that learning is a learned behavior that must be developed over time through reinforcement and environment. Left to chance, companies will not cultivate an effective learning culture. The article then presents three key steps leaders can take: make learning part of daily work through reflection sessions, identifying teachable moments, and recognizing achievements; support ongoing skill development with resources, peer learning, and skills gap assessments; and lead by example through participation in learning activities, promoting experimentation, and developing adaptability in hiring and coaching. It provides an example of implementing these strategies at a financial services firm and the positive outcomes it achieved. The conclusion emphasizes the integral role of leaders in socializing learning as a habit and competitive advantage through intentional culture design. A culture of continuous learning will help organizations adapt to future challenges.
Manifestaciones oftalmológicas como primer signo de leucemia aguda
Authors: Martínez Peterlin Alejo , Schweitzer Cecilia , Sansinanea Magalí , Cardozo Laura , Vergara Miguel Andrés , Romero Emanuel , Gómez Medina Sofía , Valeiras Andrea
Published: October 2024

Se cree que el 90% de los casos de leucemia aguda afectan al ojo en algún punto de la evolución de la enfermedad. Las manifestaciones oculares pueden ser muy variables e incluso asintomáticas. En algunas ocasiones llegan a ser de aparición previa al diagnóstico de la enfermedad, tal como el caso que se presenta.
Paciente femenina de 36 años consulta por disminución de agudeza visual de ojo derecho de dos días de evolución que comenzó como pequeñas manchas negras. Al examen oftalmológico se constata tal disminución de agudeza visual y múltiples hemorragias retinales en ambos fondos de ojos. En el laboratorio se encontró anemia, hiperleucocitosis y trombocitopenia. Se internó por el Servicio de Hematología del hospital donde se arribó al diagnóstico de leucemia linfoblástica aguda.
En la gran mayoría de los casos de leucemia aguda, la retina es el tejido más comprometido, las hemorragias retinales son la manifestación más frecuente y se ubican principalmente en el polo posterior. Se ha estudiado la relación entre los parámetros de laboratorio y las manifestaciones oftalmológicas dando resultados variables. El screening ocular al momento del diagnóstico y durante la evolución de la enfermedad es de vital importancia debido a que los hallazgos están directamente relacionados con un peor pronóstico.
Penyuluhan Hukum tentang Kewajiban Pengungkapan Pemilik Manfaat pada Pengusaha HIPPI Sumatera Utara
Authors: Lubis Tri Murti , Robert  , Joiverdia Arifiyanto  , Purba Hadyan Yunhas
Published: October 2024

Pemisahan entitas antara pemilik dan perusahaan sering kali disalahgunakan. Permasalahan utama adalah banyak anggota mitra yang belum mengetahui atau memahami bahwa terdapat berbagai Peraturan Perundang-undangan, mulai dari Undang-Undang, Peraturan Pemerintah, hingga Peraturan Lembaga/Institusi, yang mengatur kewajiban pengungkapan pemilik manfaat (beneficial ownership) suatu badan usaha. Ketidaktahuan ini berpotensi meningkatkan risiko penyalahgunaan badan usaha untuk tujuan ilegal. Universitas Sumatera Utara, sebagai institusi pendidikan yang menjalankan Tridarma Perguruan Tinggi, berencana untuk melaksanakan program pengabdian bekerja sama dengan Himpunan Pengusaha Pribumi Indonesia (HIPPI) DPD Sumatera Utara dalam skema Mono Tahun Reguler. Program ini bertujuan untuk: (1) Meningkatkan pemahaman tentang kewajiban pengungkapan pemilik manfaat (beneficial ownership) pada badan usaha kepada negara, dan (2) Mencapai pemahaman yang lebih baik di kalangan pelaku usaha yang tergabung dalam mitra mengenai tata cara pelaporan pemilik manfaat (beneficial ownership) dari badan usaha mereka kepada negara. Pengabdian ini akan dilaksanakan melalui beberapa tahapan, yaitu: (1) Sosialisasi mengenai peraturan perundang-undangan terkait pengungkapan pemilik manfaat (beneficial ownership) suatu badan usaha; dan (2) Diskusi Terfokus yang membahas tata cara pengungkapan pemilik manfaat (beneficial ownership) suatu badan usaha kepada negara
The Scope of AI Applications to Tax Evasion in Enhancing Tax Enforcement Capabilities
Authors: Zaqeeba Nidal
Published: October 2024

This study explores the expansive scope of artificial intelligence (AI) applications in enhancing tax enforcement capabilities, specifically targeting tax evasion. Through a survey using Smart PLS version (4) to analyze the data. The study highlights how the scope of AI, which is an Exploration of new AI technologies (ENT), Integration with existing systems AI (IES), The overall scope of AI applications (OSA), Perceived scalability AI (PS), can significantly improve the detection and prevention of tax evasion. Findings demonstrate that AI can identify complex patterns of fraudulent activity and predict potential risks more accurately and efficiently than traditional methods. The study also found no statistically significant relationship between integration with existing systems AI and tax evasion in tax enforcement capabilities.
Asymilacja technologii informatycznych w organizacjach
Authors:   University of Warsaw, Biernikowicz Aneta
Published: October 2024

Monografia przedstawia nowatorskie podejście do zastosowania metod badawczych w teorii akceptacji technologii informatycznych. Autorka przybliża zastosowanie metod badań dyfuzji, wdrażania i wykorzystywania nowych technologii w organizacjach, istotnych dla asymilacji technologii na różnych poziomach. Szczególne miejsce w monografii zajmuje prezentacja czynników organizacyjnych determinujących zdolność do akceptacji i asymilacji technologii informatycznych w oparciu o wskazanie cech organizacji, które są istotne dla asymilacji technologii w organizacji.
Le passage de l’eucharistie au rituel anthropophage dans Le Petit Köchel de Normand Chaurette
Authors: Gaumond Pierre-Olivier
Published: October 2024

Le Petit Köchel (2000) de l’auteur québécois Normand Chaurette (1954 – 2022) est un texte de théâtre où le fils cannibale de quatre mélomanes – deux soeurs musiciennes et deux soeurs musicologues qui ont consacré leur vie à Mozart – condamne ses mères à répéter éternellement l’heure précédant son suicide, et ce, longtemps après leur mort, en instaurant un rituel anthropophage. Dans cet article il s’agira d’envisager cette pièce en réfléchissant à la perversion des codes de l’Eucharistie chrétienne dans le macabre rituel qui en organise la fable, faisant de la figure du fils la manifestation ambivalente d’un C(h)ronos dévorant et dévoré dont le pouvoir se répercute à l’infini.
Women’s challenges and gender inequality implications in the UK Home Office’s streamlined asylum process
Authors: Giustini Deborah
Published: October 2024

This conceptual article scrutinises the challenges faced by women seeking asylum in the UK, focusing on the impact of the Home Office’s streamlined asylum process. Despite mention of gender-based issues in official guidelines, the system exhibits hostility and inadequacy in addressing the unique obstacles women encounter. Through a posthuman, practice-based theoretical framework, the article examines recent gender-based concerns raised about the Home Office’s use of questionnaires, machine translation, and informal linguistic assistance in lieu of interpreted asylum interviews for selected nationalities. It also highlights the implications of technologisation and bureaucratisation on linguistic access, arguing that the revised asylum-seeking process not only reinforces women’s marginalised position but also diminishes crucial resources like interpreting, in turn contributing to gendered power asymmetries between asylum seekers and the justice system. The article contends that this approach transfers the burden of language understanding to women, contributing to a climate of sociomaterial exclusion that curtails the rights of female asylum seekers to be adequately heard.
Lawfare lingüístic contra el llenguatge inclusiu a la trinxera d’X
Authors: Daussà Eva J. , Pera-Ros Renée
Published: October 2024

El  llenguatge de gènere neutre (LGN) es proposa com a eina per ajudar a combatre el biaix de gènere codificat en el llenguatge tradicional, representatiu de pràctiques i ideologies socials androcèntriques. Alhora, ofereix l’oportunitat d’expressar identitats més enllà de les limitacions imposades per les estructures rígides dels esquemes binaris i cisheteronormatius. Majoritàriament, però, els discursos oficials s’adhereixen a una agenda conservadora que no se sent interpel·lada per les reivindicacions vinculades a l’LNG. Argüim que, com a resultat, s’afegeix el desapoderament lingüístic a la marginació d’unes poblacions que de per si ja estan socialment força marginades, i s’hi fomenta la confrontació social. Utilitzant la xarxa social d’X com a baròmetre de les ideologies subjacents a les diferents posicions, presentem una anàlisi temàtica reflexiva basada en 150 piulades produïdes l’any 2023 i 2024. Els resultats indiquen que, mentre que hi ha veus que veuen la utilitat de l’LNG per visibilitzar identitats silenciades i expressar el compromís per l’equitat social, altres s’hi resisteixen, fent-se ressò de les posicions oficials sobre la base de nocions d’autenticitat lingüística i legitimitat autoritativa. A més, malgrat la presentació com a debat lingüístic, moltes actituds semblen, en canvi, estar utilitzant l’oficialitat per reforçar pràctiques discriminatòries contra les identitats generitzades.
Gender and ethnolinguistic lawfare
Authors: Monzó-Nebot Esther , Wallace Melissa
Published: October 2024

This article treats the concept of lawfare in relation to gender and ethnolinguistic identities, examining how legal systems are employed to perpetuate power imbalances and suppress marginalized communities. By focusing on various case studies and theoretical frameworks, the study explores the role of ideologies and how moral panic and moral injury manifest in legal responses to gender nonconforming individuals, women, and ethnolinguistic minorities. The article critiques how the law is weaponized as a tool of oppression, particularizing in areas such as language rights, gender equality, and access to justice. Through an interdisciplinary approach, the authors demonstrate how legal frameworks and institutional actions often reinforce societal norms that exclude vulnerable groups, rather than protecting them. As a framework to the special issue Gender and Ethnolinguistic Lawfare, this article offers a critical perspective on the relationship between law, identity, and power, contributing to a deeper understanding of how the rule of law perpetuates or challenges social hierarchies.
Features of the Transmission and Reading of Incantations Among the Eastern Slavs
Authors:   Institute of Slavic Studies, Russian Academy of Sciences, Agapkina Tatiana
Published: October 2024

This article examines the characteristicss of charms transmission among East Slavic healers. The tradition of passing on charms from the older generation to the younger, both inside and outside the family, and the trend of transferring magical knowledge for free, as well as the practice of limiting the transfer of especially important fragments of incantations (the so-called ‘locks’ or ‘fixings’) is highlighted in this piece. In the second part of the article, the author explores the rules of the healer’s treatment with a charm as a magic tool: the attitude to a verbal charm as a material object, the practice of restoring the power of charms, the types of healer, as well as the regulations governing the choice of incantation object.
Intentionality and Addressness of Performative Verbs in Russian Charm Texts
Authors:   Pushkin Leningrad State University, Kulikovskaya Ekaterina
Published: October 2024

The performativity of charm texts as sacred ritual texts is well studied in folk studies, ethnography and linguistics. The core of performative texts is performative verbs. However, there is no clear boundary between performative verbs and other verbs in performative use. There are performative verbs (‘I beg,’ ‘I conjure,’ ‘I swear,’ ‘I curse’) and non-performative verbs (‘I tie,’ ‘I cut,’ ‘I drive out,’ I clear’) in сharms. In this article, I distinguish between them using two concepts of Speech Act theory: Intentionality and Addressness. A result of my work is the classification of Russian ‘charm verbs’. The material is Russian charms in compilations from 1860s till 2000s.
Time And Space in Dream Telling: The Udmurt Example
Authors: Minniyakhmetova Tatiana
Published: October 2024

Dreams and the telling and retelling of dreams are popular customs in people’s daily lives. This study focuses on the process of dream telling, which implies time and space, and how the situation of telling a dream becomes ritualistic. The content of a dream is very important (it can be good or evil) and therefore it is believed and perceived that dreams are signs that both dreamers and listeners will follow. The article will consider these ideas according to the traditional worldview of the Udmurts.
Sistemas de informação e planejamento estratégico no setor público: uma avaliação pela percepção dos usuários
Authors: Furtado Robert Muzy , Lustosa Paulo Roberto Barbosa , Silva Flávia
Published: October 2024

O artigo avalia a utilidade de um sistema de informação para a elaboração do planejamento estratégico em um órgão público pela percepção dos usuários. Os dados analisados foram coletados por meio de respostas de um questionário aplicado aos profissionais envolvidos no planejamento de cada unidade da organização. A percepção dos usuários foi comparada mediante análise de correspondência, mostrando haver diferentes níveis de percepção de acordo com o tipo de unidade em pelo menos uma categoria investigada. Os resultados sugerem que o sistema de planejamento atual é considerado relevante e de fácil utilização pela maior parte dos usuários e que a integração dos dados é fundamental para a elaboração do plano e tomada de decisões. Foi investigada a influência de fator político na preferência pelos sistemas desenvolvidos pela alta administração. Essa influência foi rejeitada pela análise de correspondência que indicou aleatoriedade nas percepções. Identificou-se ainda que diversas unidades disponibilizam seus dados com um predomínio de informações orçamentárias e financeiras, seguido por gestão de compras e de projetos. Como necessidade de melhorias, considerou-se como mais importante que as unidades divulguem junto a esses dados o acompanhamento dos objetivos estratégicos e suas respectivas ações, permitindo a comparação do que foi executado com as metas definidas. Isso favoreceria o alinhamento e a comunicação estratégica. Ao discutir os efeitos de um sistema de informação implantado com o fim de aprimorar o processo de planejamento estratégico em uma organização pública complexa, os resultados do estudo contribuem tanto para profissionais do setor público quanto para pesquisadores.
Prevalence of Hepatitis D Virus among the Patients at a Tertiary Care Hospital in Gujarat, India- A Cross-sectional Study
Authors: Gadhavi Hiral M , Chapla Rutu B , Shingala Hitesh K , Trivedi Himadri R , Nathametha Akhlakahemad A , Trivedi Kamaxi K
Published: October 2024

Introduction: Hepatitis D (Delta) Virus (HDV) infection is present worldwide, with an estimated 18 million people being infected. HDV can infect individuals who are already infected with the Hepatitis B virus (HBV), leading to severe liver disease. The global prevalence of HDV varies by geographical region. In India, there is a lack of data on HDV infection among individuals exposed to HBV. Detecting HDV infection in Hepatitis B surface Antigen (HBsAg)-positive patients can improve patient outcomes. Aim: To determine the seroprevalence of HDV in HBsAg-positive patients. Materials and Methods: This cross-sectional study was conducted in the Department of Microbiology, Shri M.P. Shah Government Medical College and Guru Gobind Singh Government Hospital in Jamnagar, Gujarat, India, over a period of one year from September 2022 to August 2023. A total of 350 HBsAg Enzyme-Linked Immunosorbent Assay (ELISA)-positive cases were included in the study. Serum samples from patients in various inpatient and outpatient departments of the hospital were tested for HBsAg infection using ELISA. After confirming positive results for HBsAg, all samples were tested for anti-HDV IgM antibodies by ELISA. Demographic and clinical findings were recorded for all patients. Statistical analysis was performed using means and percentages, and p-values were calculated using the Chi-square test to determine the seroprevalence of HDV. Results: Among the 350 HBsAg-positive cases, a higher prevalence was observed in middle-aged and older females. Ten (2.9%) cases were positive for anti-HDV antibodies. Of the 10 anti-HDV antibody-positive patients, 5 (50%) reported a history of blood transfusion. Conclusion: The seroprevalence of HDV was found to be 2.9% in HBsAg-positive patients in this study, with a predominance in middle-aged and older females. Additionally, the most common route of transmission identified was blood transfusion.
The Relationship between the Revenue and the Fiscal Capacity of the Spanish Autonomous Regions
Authors:   University of Barcelona, BOSCH NÚRIA , EL-ATTAR MAYSSUN ,   McGill University, VILALTA MAITE ,   University of Barcelona
Published: October 2024

This article analyses the degree of inter-territorial redistribution that occurs in Spain through the Autonomous Regions’ financial model and through the flow of current and capital transfers that the regional governments receive outside that model. The results indicate a high degree of redistribution that occurs through the systems of allocation of transfers to the various regional governments. In the case of the common-regime autonomous regions, the elasticity of total resources received by the regional governments with respect to their own fiscal capacity (GDP per capita) is 0.010. This means that the resources available to them are almost unrelated to their own fiscal capacity.
Bunching en España (1982-1998). Las rentas bajas frente a las modificaciones del tipo marginal
Authors:   Universidad de las Hespérides y Escuela de Negocios EUNCET, TORRES JOSÉ , GÓMEZ EDUARDO ,   Universidad Católica de Murcia, LÓPEZ EVA ,   Centro Universitario de la Defensa San Javier y Universidad de las Hespérides
Published: October 2024

Este artículo estima si la progresividad en el Impuesto sobre la Renta de las Personas Físicas (IRPF) debido a los saltos tributarios localizados en las rentas bajas, ha modificado el comportamiento de los contribuyentes desde la perspectiva del bunching. La metodología seguida es la de Saez (2010), usando como base de datos el Panel de Declarantes (1982-1998). Los resultados muestran que en la mayoría de los puntos de inflexión no existe una modificación significativa del comportamiento de los contribuyentes a excepción del año 1984. Se puede concluir que, los saltos tributarios no han modificado el comportamiento de los contribuyentes.
The Buffering Effect of Higher Education Expansion on the Okun’s Law in China
Authors:   Jinan University, HU FAN
Published: October 2024

This paper studies the short-run relationship between the labor market and economic fluctuations using China’s province-level data and further investigates how higher education expansion policy influences this relationship. Following Okun’s law framework, we show that besides total employment, labor force participation also responds to economic fluctuations, resulting in a low sensitivity in the unemployment rate. Based on the interacted variable analysis, we also find that economic growth tends to have larger impacts on labor market indicators during economic downturns than upturns. Lastly, we provide novel evidence that higher education expansion buffers the relationship between the labor market and aggregate demand conditions during economic downturns. This paper sheds some light on achieving more inclusive economic growth in emerging economies through education policy.
Effects of Different Levels of Irrigations on Yield and Yield Contributing Characters of Wheat at Bangladesh Condition
Authors: Rahman Md. Moshiur , Alam Md. Manjurul , Aurangozeb Md. Khalid , Hossain Abul , Kayess Md. Omar
Published: October 2024

A field experiment was conducted at the Bangladesh Agricultural University's Department of Soil Science research site to investigate the impact of varying irrigation regimes on the growth, yield, and yield-related attributes of the wheat cultivar BARI Gom 21 (Shatabdi). The study employed a Randomized Complete Block Design (RCBD) with three replications. The experiments consisted of 6 treatments designated as T0 = control or no irrigation, T1 = 1/ crown root initiation (CRI), T2 = 2/CRI+ tillering, T3 = 3/ CRI+ tillering + booting, T4 = 4/ CRI+ tillering + booting + earing, T5 = 5/ CRI+ tillering + booting + earing + milking number of irrigations at different growth stages. All irrigation treatments were shallow, with a depth of 2 cm. We applied irrigation treatments five times during the crown root initiation (CRI), tillering, booting, earing, and milking. We applied all irrigation treatments in chronological order based on the numbers. Treatment T5 (5 number of irrigations) exhibited superior performance across all measured agronomic traits. It significantly outperformed other treatments in terms of the highest plant height (90.80 cm), effective tillers number hill-1 (5.20), spike length (12.40 cm), grains number spike-1 (41.03), grain yield (4.067 t ha-1), 1000-grain weight (55.11 g), straw yield (5.067 t ha-1), and yield plot-1(9.133 t ha-1). In all cases, the non-irrigated or control treatment gave the lowest result. Ultimately, the experiment suggests that five times application of irrigation showed superior results compared to other treatments for successful wheat production.