bluuebunny/crossref_metadata_2025 huggingface dataset:
A Study on the Causes of Work Stress among Malaysia Civil Defense Force (MCDF) Personnel
Authors: Mohd Zainal Abidin Khamarul Arifin , Kamarul Zaman Maliza Delima , Mohd Shukur Shamsul Azren
Published: September 2023

Life in the modern world today is full of frustrations, demands and deadlines as stress has become a norm for many people. Since the harsh episode of the pandemic, stress is the normal physical response that disturbs our balance. Many experienced work-related ill health cases due to work-related stress, depression and anxiety. Therefore, work stress is inevitable. Work stress is increasing in Malaysia, especially since the pandemic and it continues to pose a major global health threat until now. Alarmingly, stress has become a modern epidemic and has influenced poor public health. Many past researches reviewed the prevalence of occupational stress and the causes of its prediction among the Malaysian population and found many occupational stress severe incidents. The Malaysian government mobilized the Malaysia Civil Defense Force (MCDF) for several responsibilities to save lives and properties. Based on the nature of MCDF work, stress is a major issue. There are many factors of stress; operational, organizational and lifestyle to name a few. Organizational stress highlights employees’ attachment to the organization, operational stress highlights employees' experience doing the work, and lifestyle stress highlights individual ways of living. Therefore, the researchers attempt to examine the relationships between operational, organizational and lifestyle factors and the most influencing factor that may cause stress among a population of 180 personnel of MCDF, while carrying out their work assignments in Klang Valley.
Nexus between Government Assistance and Savings: Preliminary Analysis of Households in Malaysia
Authors: Mohd Shakil Nurul Syifaa , Mohamad Azhar Nur Azirah Zahida , Othman Norashida , Zainuddin Ahmad Zuhairi , Rachmawati Lucky , Aji Tony Seno , Cahyono Hendry
Published: September 2023

This preliminary study investigates the relationship between government assistance and household savings. The study aimed to shed light on whether government assistance programs directly influence households' savings habits. Data were collected from 25 representative sample households, including their income, expenses, savings, and participation in government assistance programs. The study examined how much money households could save regularly. The study suggested a significant correlation, between government assistance and household savings. Families that received some form of government support demonstrated a lower propensity to save than those who did not receive assistance. This trend was consistent across different income brackets and demographic groups. The researchers proposed several potential reasons for this relationship. There can be several reasons for this negative relationship. First, increased government assistance may alleviate financial strain and provide immediate relief for individuals or households, reducing the urgency or perceived need to save for future expenses or emergencies. Second, some government assistance programs may have income limits or asset tests that discourage or restrict saving behavior. It is important to note that this study was preliminary, and further research is necessary to establish a more robust understanding of the relationship between government assistance and household savings. Future studies could delve into the long-term effects of government support on savings behavior and investigate the specific mechanisms through which assistance programs influence savings habits. The preliminary findings suggest a negative association between government assistance and household savings. It emphasizes the importance of further exploring this relationship to understand household financial well-being comprehensively.
On Weil like functors on flag vector bundles with given length
Authors: Doupovec Miroslav , Kurek Jan , Mikulski Włodzimierz
Published: September 2023

Let ? ? 2 be a fixed natural number. The complete description is given of the
product preserving gauge bundle functors F on the category F?VB of flag
vector bundles K = (K;K1,...,K?) of length ? in terms of the systems I =
(I1,..., I??1) of A-module homomorphisms Ii : Vi+1 ? Vi for Weil
algebras A and finite dimensional (over R) A-modules V1,...,V?. The so
called iteration problem is investigated. The natural affinors on FK are
classified. The gauge-natural operators C lifting ?-flag-linear (i.e. with
the flow in F?VB) vector fields X on K to vector fields C(X) on FK are
completely described. The concept of the complete lift F ? of a
?-flag-linear semi-basic tangent valued p-form ? on K is introduced. That
the complete lift F ? preserves the Fr?licher-Nijenhuis bracket is deduced.
The obtained results are applied to study prolongation and torsion of
?-flag-linear connections.
On a classification of faithful representations of the Galilean lie algebra on the polynomial ring in three variables
Authors: Wu Liang , Tan Youjun
Published: September 2023

We show a complete classification of faithful representations of the 2 + 1
space-times Galilean Lie algebra on the polynomial ring in three variables,
where actions of the Galilean Lie algebra are given by derivations with
coefficients of degree at most one. In particular, all such representations
of the Galilean Lie algebra are explicitly constructed and classified by one
parameter. In a more general setting we show that, with respect to a nonzero
abelian ideal of a finite-dimensional Lie algebra, there is at most one such
representation up to graded-equivalence.
The spinor representations of framed Bertrand curves
Authors: İşbilir Zehra , Yazıcı Bahar , Tosun Murat
Published: September 2023

In this study, we intend to examine the framed Bertrand curves in three-dimensional Euclidean space E3 by using the spinors, which have a fundamental place and importance in different disciplines from mathematics to physics. For this purpose, we investigate the spinor representations of framed Bertrand mates in E3. Additionally, we present some geometric results and interpretations. Then, we construct numerical examples with illustrative figures in order to support the given materials.
Asymptotic normality of the Stirling-Whitney-Riordan triangle
Authors: Guo Wan-Ming , Liu Lily
Published: September 2023

Recently, Zhu [34] introduced a Stirling-Whitney-Riordan triangle [Tn,k]n,k?0
satisfying the recurrence Tn,k = (b1k + b2)Tn?1,k?1 + [(2?b1 + a1)k + a2 +
?(b1 + b2)]Tn?1,k + ?(a1 + ?b1)(k + 1)Tn?1,k+1, where initial conditions
Tn,k = 0 unless 0 ? k ? n and T0,0 = 1. Denote by Tn = Pnk =0 Tn,k. In this
paper, we show the asymptotic normality of Tn,k and give an asymptotic
formula of Tn. As applications, we show the asymptotic normality of many
famous combinatorial numbers, such as the Stirling numbers of the second
kind, the Whitney numbers of the second kind, the r-Stirling numbers and the
r-Whitney numbers of the second kind.
Tauberian theorems for the Cesàro summability method of regularly generated double integrals
Authors: Fındık Gökşen , Çanak İbrahim
Published: September 2023

For a continuous function 1 over R2+ := [1,?) ? [1,?), we denote its integral
over [1, x] ? [1, y] by h(x, y) = R x 1 R y 1 1(u, v)dudv and its (C, 1, 1)
mean, the average of h(x, y) over [1, x] ? [1, y], by t(h(x, y)) = (xy)?1 R
x 1 R y 1 h(u, v)dudv. Analogously, the other means (C, 1, 0) and (C, 0, 1)
can be defined. In this paper, we introduce the concept of regularly
generated double integrals in senses (1, 1), (1, 0) and (0, 1) and obtain
Tauberian conditions in terms of the regularly generated double integrals in
senses (1,1), (1,0) and (0,1) under which convergence of h(x, y) follows
from that of t(h(x,y)).
On the novel Hermite-Hadamard inequalities for composite inverse functions
Authors: Samraiz Muhammad , Nawaz Fakhra , Wu Shanhe , Iqbal Sajid , Kashuri Artion
Published: September 2023

The goal of this research is to discover some identities in the general form
of the sum of left and right-sided weighted fractional integrals of a
function concerning to another function. Using composite convex functions,
several fractional Hermite-Hadamard inequalities are derived. The veracity
of the inequalities established is demonstrated by drawing graphs of such
relationships. Furthermore, our findings generalize a number of previously
published outcomes. These findings will aid in the study of fractional
differential equations and fractional boundary value problems with unique
solutions.
Synthesis, spectroscopic characterization, and DFT analysis of dichlorido(η6-p-cymene)ruthenium(II) complexes with isonicotinate-polyethylene glycol ester ligands
Authors: Eichhorn Thomas , Dimic Dusan , Markovic Zoran , Kaludjerovic Goran
Published: September 2023

Ruthenium complexes have gained significant attention due to the ruthenium similarity to iron, lower toxicity, and higher anticancer effectiveness than other compounds. In this contribution, five new isonicotinate-polyethylene glycol ester ligands were synthesised and characterised by NMR and IR spectroscopies. The corresponding Ru(II) complexes were also obtained, and their structure was investigated by traditional methods. The optimisation of structures was performed at B3LYP/6-31+G(d,p) level of theory for H, C, N and O atoms and B3LYP/LanL2DZ for Ru. The intramolecular stabilisation interactions were assessed through the natural bond orbital approach. The NMR chemical shifts were predicted by the gauge independent atomic orbital method and compared to the experimental values. High correlation coefficients and low mean absolute errors between these data sets proved that the predicted structures described well the experimental ones. The theoretical and experimental IR spectra were also compared, and differences in the most notable bands were described. One of the ligands (L5) and complexes (5) showed fluorescent properties due to methylisatoic moiety. The electronic spectra of this compound were modelled by the time dependent-density functional theory method. The difference of 11 nm between the experimental and the theoretical wavelength was explained by the interactions between the solvent and the solute. Further biological and theoretical studies are advised for this series of compounds.
Antecedent Factors Relating to Malaria Among Secondary School Students in Ibadan, Nigeria
Authors: Famoyegun Joy D. , Ogunwale Akintayo O.
Published: September 2023

Nigeria is a malaria-endemic country, and the disease is responsible for a high-rate of morbidity and mortality among various segments of the population. The aim of this study was to assess the living situation, knowledge, and perception relating to malaria among secondary school students. This descriptive cross-sectional study employed a multi-stage sampling technique to recruit 430 students from private and public secondary schools in Ibadan North Local Government Area, Oyo State, Nigeria. Data were collected using a semi-structured questionnaire that included questions on socio-demographic characteristics; respondents’ living conditions; a 66-point scale on knowledge of causes, transmission route, symptoms, prevention, and consequences of malaria; and a 22-point scale on perceptions of malaria. Data were analysed using descriptive statistics, t-test, and ANOVA at a confidence level of 95%. Respondents’ mean knowledge score was 27.0±7.9, with a majority (76.1%) having poor knowledge. The type of school attended influenced respondents’ knowledge. The mean perception score was 12.3±4.2 with 61.0% of the respondents having favourable perceptions. Students in private schools had a lower knowledge of malaria as compared to those in public schools (p<0.05). Age was significantly associated with perception as younger students had a better perception towards malaria compared to students in older age groups. Respondents had inadequate knowledge relating to malaria and several of them had perceptions that can put them at risk of the disease. Appropriate school-based health promotion strategies such as peer education, and training are needed to address the identified gaps in knowledge, and perceptions not in line with the biomedical worldview.
Sexual and Reproductive Health Knowledge of In-school Adolescents: A Comparative Study of Visually Impaired and Non-visually Impaired Students
Authors: Banjo Olufunmilayo O. , Oni Tosin O. , Kumolu Temitope G. , Bankole Akinrinola
Published: September 2023

Adolescents’ Sexual and reproductive health (SRH) knowledge is important for preventing SRH problems and enabling young people to live a healthy sexual and reproductive life. This study assessed the differences in SRH knowledge between the visually impaired (VI) and non-visually impaired (N-VI) adolescents; and examined the factors contributing to the differences between the two groups. The study was conducted in Ondo State, Nigeria using a multi-stage sampling technique to select 394 visually impaired and non-visually impaired in-school adolescents aged 15-19 years. Quantitative data were collected using Open Data Kit (ODK). Models were fitted with Ordered Logistic Regression (OLR) using Stata 14. Results showed that 89% of N-VI compared with 66% of VI had good access to SRH information, while 63.4% of the VI and 40.3% of N-VI had poor SRH knowledge. Students with good access to information were more likely to have a better SRH knowledge, although the relationship is stronger for the N-VI than for the VI. The OLR results further showed that the respondents who had good access to information were about 116% more likely to have good SRH knowledge than their counterparts with poor access to information (OR = 2.163; C1:1.41–3.32). Also, the likelihood of the N-VI having good SRH knowledge more than doubled (138% more) that of the VI (OR = 2.377; C1:1.14 – 4.00). Extra-curricular activities also increased the likelihood of good SRH knowledge. The study therefore recommends advocacy efforts to provide adolescents with increased SRH knowledge with special focus on VI.
When Thyroid Meets Ovary: A Case Report of Struma Ovarii
Authors: Bilal Hafsa , James Maggie , Uchil Arunav , Kumar Ashesh , Ahmed Muhammad Bilal
Published: September 2023

Struma Ovarii is not a common tumor. It is a mature ovarian teratoma, completely or predominantly composed of thyroid tissue. It belongs to a specialised monodermal variety. Struma ovarii may have an association with hyperthyroidism; however, it is a rare association and just in about 8% of cases. Its diagnosis is mostly delayed because most of the patients do not present any symptoms. Some patients may develop symptoms of specific conditions like ovarian torsion, hyperthyroidism, and ascites. Ultrasound, MRI, CT scan, and scintigraphic evaluation are necessary to differentiate benign from malignant variety. The first line treatment option is surgical removal. There are lesser chances that the tumor will recur and the quality of life is improved significantly. In this case report, we have discussed a unique case of struma ovarii. It was duly diagnosed and appropriate management was done. The tumor was different from malignant ovarian tumor on the basis of ascites and tumor marker assessments. Thyroid function investigations were also normal. The tumor is incidentally found on imaging in most cases. The definitive diagnosis is established by a histopathological study. The first line of treatment is surgical removal and it usually leads to a successful prognosis. We will determine the challenges that are faced to reach the diagnosis and management of this rare tumor. Misdiagnosis is common. The treatment options are debatable because it is a rare tumor. In fertile and young age groups, fertility conserving surgeries like ovarian cystectomy or unilateral salpingo-oophorectomy are advised. For the purpose of treatment, in postmenopausal cases, total abdominal hysterectomy with bilateral salpingo-oophorectomy may sometimes be indicated. The quality of life will improve if investigations are done early and appropriate management is done.
Amelioration of Reproductive and Productive Performance in Animal and Poultry by Moringa Oleifera Free or Nano-Encapsulated
Authors: Gafer Jehan , Abd El-Rahman Hassan Ghada H. , Ghoneim Hanaa A. M. , Mahmoud Marwa F.
Published: September 2023

Improvement of reproductive performance is an honorable goal and is closely associated with increasing productivity. Therefore, as the reproductive efficiency improves, the herd net return and national income increase. The high cost of animal forage especially in dry or semi-arid countries, is a main limitation to animal production which is raised under extensive systems. Hence, utilization of alternative feed resources may be a reasonable and appropriate approach in low-input systems. Moringa Oleifera is a natural plant referred to as a nutrient, which contains substances that might have a favorable influence on animal reproduction and production. Leafy Moringa is considered a virtuous origin of proteins that are very consumable. Moreover, they are rich in Vitamin C, Vitamin A, iron, and Calcium which are necessary for the growth of livestock animals. Moreover, they include the percentage of fatty acid which is greater as compared to any woody plant fodder. Principally, almost all of the fatty acids present in Moringa are unsaturated fatty acids which are highly susceptible. Nowadays, nano-encapsulation technology is considered a promising strategy for drug delivery and is efficient in preserving bioactive components in products rich in nutrients. So that this review affords a collection of significant data and enlightens the information on the development of Moringa Oleifera Free or its nano-encapsulated form in amelioration of animal and poultry reproduction and production performance.
PERAN ORIENTASI PELANGGAN DALAM MENINGKATKAN KINERJA PEMASARAN UMKM RUMAH MAKAN DI KABUPATEN SRAGEN
Authors: Fatonah Siti , Haryono Tulus , Indah Sari Nevea Nur
Published: September 2023

Penelitian ini bertujuan memahami hubungan secara teoritis peran mediasi orientasi pelanggan terhadap kinerja pemasaran UMKM rumah makan di Kabupaten Sragen dilihat dari aspek dinamika lingkungan dan orientasi inovasi. Unit analisis dalam penelitian adalah perusahaan UMKM rumah makan di Kabupaten Sragen yang terdata pada Dinas Koperasi dan UMKM dengan obyek penelitian pimpinan rumah makan atau yang mewakili dengan jumlah 750 perusahaan. Pengambilan sampel menggunakan random sampling dengan tingkat 10% populasi yaitu sebesar 75 responden. Teknik analisis yang digunakan adalah uji instrument, analisis regresi, analisis jalur, Uji t, Uji F, Uji koefisien determinasi dan analisis korelasi. Hasil penelitian analisis regresi persamaan pertama dinamika lingkungan dan orientasi inovasi berpengaruh positif signifikan terhadap oientasi pelanggan. Hasil analisis regresi persamaan kedua dinamika lingkungan dan orintasi pelanggan berpengaruh positif signifikan terhadap kinerja pemasaran. Orientasi inovasi berpengaruh negatif tidak signifikan terhadap kinerja pemasaran. Hasil analisis jalur menunjukkan untuk orientasi pelanggan efektif digunakan sebagai mediasi antara dinamika lingkungan terhadap kinerja pemasaran, sedangkan orientasi pelanggan tidak efektif sebagai mediasi orientasi inovasi terhadap kinerja pemasaran.
Pengaruh Supervisor Relationship dan Sifat Machiavellian terhadap Dysfunctional Audit Behavior
Authors: Afrizalita Desi , Cheisviyanny Charoline
Published: September 2023

The purpose of this study is analyze the effect of supervisor relationship and Machiavellianism on dysfunctional audit behavior. The effect of supervisor relationship and Machiavellianism on DAB tested by using a quasi experimental with 2x2 factorial design. The ANOVA measurement are used to test hypothesis in this study. The conclusions that can be drawn in this study are subjects in positive relationship with their seniors tended to do DAB. And also in this study it can be concluded that high Machiavellian and low Machiavellian have no effect on DAB. There is an interaction effect between supervisor relationship and Machiavellian that affect to DAB.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Logam dan Sejenisnya Tahun 2017-2021
Authors: Nufyar Ahmad , Mulyani Erly
Published: September 2023

This study aims to determine the effect of capital structure and profitability on firm value in metal sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The study is a causal study that uses linear regression analysis to test the hypotheses that are asked. The population in this study is the entire metal company and the like listed in the Indonesia stock exchange, which includes 14 companies. The sample retrieval technique used is an purposive sample so that the number of samples used in this study is 70. The source of data used in this study is the data source that is available after it has been collected by others. The research suggests that capital structures have no significant impact on firm values and profitability demonstrate a positive and significant impact on firm values. For further research it is hoped to examine other variables other than capital structures and profitability, and it is hoped that they will multiply samples that will be studied to improve results.
Pengaruh Transparansi, Asimetri Informasi, dan Partisipasi Masyarakat terhadap Potensi Kecurangan Dana Desa
Authors: Selvia Delvira Eka , Arza Fefri Indra
Published: September 2023

This research aims to examine the effects of transparency, information asymmetry, and community participation on the potential  for fraud in village funds. The research includes the category of causality. The population of this research is 12 Nagari in Sutera sub-district, Pesisir Selatan regency. This study type is total sampling and the sample of this research makes all the population as samples. For the data source used is in the form of primary data. Data collected through questionnaires. The results obtained from this study are (1) Transparency has no effect on the potential for fraud in village funds. (2) Information asymmetry has a positive and significant effect on the potential for fraud in village funds. (3) Community participation does not effect the potential for fraud in village funds.
Pengaruh Profitabilitas, Good Corporate Governance dan Tipe Industri terhadap Pengungkapan Sustainability Report
Authors: Nofita Wira , Sebrina Nurzi
Published: September 2023

The purpose of this research is to examine the effect of profitability, good corporate governance and industrial type on sustainability report disclosure. The population is all companies listed in Indonesia Stock Exchange on period 2016 to 2020. By using purposive sampling method, there were 45 companies as the research sample. This research use secondary data obtained from Indonesia Stock Exchange and company's official website. The hypothesis was test using panel data analysis.  The result showed that profitability, board of director, independent commissioner, audit committee and industrial type have no effect on sustainability report disclosure
Pengaruh Leverage, Jumlah Penduduk dan Umur Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota Provinsi Sumatera Barat Periode 2016-2020
Authors: Alfi Muhammad Raihanul , Sari Vita Fitria
Published: September 2023

This study aims to determine the effect of leverage, population and age of local government on local government financial performance. The population in this study is Regency/City in West Sumatra Province in 2016-2020. This study uses secondary data. The sampling technique used the total sampling method with a sample of 19 districts/cities with a period of 5 years. This study uses multiple linear regression analysis on hypothesis testing. The results showed that the leverage and age of the local government had a positive and significant effect on the financial performance of the local government. While the population has a negative and significant effect on the financial performance of local governments.
Pengaruh Koneksi Politik dan Keragaman Gender terhadap Agresivitas Pajak
Authors: Asmara Adzkia Celina , Helmy Herlina
Published: September 2023

This study aims to determine the effect of Political Connections and Gender Diversity on tax aggressiveness. The company uses tax aggressiveness to fulfill tax obligations that do not violate tax regulations and do not conflict with laws. The reduction in the tax burden is the main reason for companies to carry out tax aggressiveness. This research is a type of quantitative research. The research sample is mining sector companies listed on the IDX for the 2018-2020 period. This research sample selection method is using purposive sampling method. Secondary data is obtained based on the annual financial reports on the IDX. The results of the study show that political connections have a negative effect on tax aggressiveness and gender diversity has a negative effect on tax aggressiveness. This research contributes to the government being able to improve supervision of companies that have close relationships so that they remain compliant in paying taxes and avoid tax risks.
Pengaruh Kompetensi Sumber Daya Manusia dan Budaya Organisasi terhadap Pencegahan Kecurangan Pengelolaan Dana BLT pada Masa Pandemic Covid-19
Authors: Hidayat Ahmad Imron , Afriyenti Mayar
Published: September 2023

This study aims to prove and analyze the effect of human resource competence and organizational culture on the prevention of fraud in the management of BLT funds during the Covid 19 Pandemic in Padang City. In this study, a sample of 208 respondents were officers who distributed BLT funds to beneficiary communities who had been registered by related parties. The process of collecting data and information is done by distributing questionnaires. The process is carried out through field observations involving researchers directly. The data analysis method used is OLS multiple regression analysis and t-statistical testing. Based on the results of hypothesis testing, it was found that human resource competence and organizational culture had a positive effect on preventing fraud in the management of BLT funds during the Covid 19 pandemic.
Pengaruh Transparansi, Sistem Pengendalian Internal dan Kualitas Sumber Daya Manusia terhadap Akuntabilitas Pengelolaan Keuangan Nagari: Studi Empiris pada Nagari di Kota Pariaman
Authors: Fitri Ratih Amelia , Arza Fefri Indra
Published: September 2023

The purpose of this research is to obtain empirical evidence and find out the effect of transparency, internal control system and human resource quality on the responsibility of village financial management. The population of this study is Pariaman town village office up to 110 people who were sampled. The sampling technique uses total sampling. The data source of this study is primary data using questionnaire data collection methods.Data analysis In the method of this study, multiple linear regression analysis is used, where the dependent variable is financial management Accountability and the independent variables are transparency, internal control systems and staff quality.The results of this study show that transparency, internal control systems and staff quality do not affect accountability for village financial management.
Faktor- Faktor yang Mempengaruhi Kelemahan Sistem Pengendalian Internal pada Pemerintah Daerah Kabupaten/Kota di Sumatera Barat
Authors: Hawari Kintana , Sari Vita Fitria
Published: September 2023

This study aims to determine the factors that influence the weakness of the internal control system in the West Sumatra Regency/City local government in 2018-2021. The data in this study uses secondary data that is obtained from the report on the results of the examination of the local government financial statements (LKPD) and supported by the summary of the results of the semester examination (IHPS) and the balance sheet report from the Supreme Audit Agency of West Sumatra, then the report on the human development index, the SKPD report from the Central Statistics Agency of West Sumatra. The sampling technique in this study used a purposive sampling method that produced a total sample of 19 districts/cities with a period of 4 years. Data analysis used multiple linear regression analysis. The results of this study indicate that the quality of human resources, complexity, and size has no significant effect on internal control weakness. The limitation of this research is that it only focuses on the District/City of West Sumatra Province. This means that the results of the research might be different if it were carried out in other regions, considering the different characteristics of each region in Indonesia. This research was only conducted for 4 budget years, namely 2018 to 2021.
Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Moderasi
Authors: Hamdani Ridho , Helmy Herlina
Published: September 2023

This study examines the effect of corporate social responsibility on tax avoidance with institutional ownership as a moderating variable. This research is a type of causative research. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sample was obtained using purposive sampling method which produced 138 observations. The results of this study explain that Corporate Social Responsibility has no significant effect on tax avoidance practices. And institutional ownership cannot moderate or weaken the relationship between Corporate Social Responsibility and tax avoidance. Subsequent research, added other independent variables and added the research time span so that it would provide better results.
Pengaruh Kompetisi Politik dan Kekuatan Politik terhadap Transparansi Pengelolaan Keuangan Daerah
Authors: Mulyati Fadila Sri , Deviani Deviani
Published: September 2023

This study aims to determine the effect of political competition and political strength on the transparency of district/city regional financial management on the island of Sumatra. This type of research is quantitative research, the type of data using secondary data. The population in this study were 154 districts/cities on the island of Sumatra with a total sample of 125 samples for one year of observation namely 2021. The data analysis technique used in this study was multiple regression analysis. The results of this study are that political strength has a significant negative effect on the transparency of regional/cities on the island of Sumatra in 2021. However, the political competition variable has no effect on the transparency of regional financial management in districts/cities on the island of Sumatra in 2021.
“Membentuk Jati Diri Akuntan” Melalui Nilai Keagamaan
Authors: Malawat Fadli Fendi , Pelupessy Muh Kashai Ramdhani
Published: September 2023

This study aims to shape the identity of accountants through religious values of holiness. Tazkiyah is a method used to explore religious values in order to reposition the accountant's identity. The results of this study indicate that accounting has always had an image of holiness based on religious teachings. Meanwhile, the results of this study have implications for the ethical code of the accounting profession as an identity and as the basis for business practices, which cannot be separated from religious values. Furthermore, the results of this study also provide a solution to the perspective of Hebert Marcuse, who considers modern humans to be one-dimensional men.
THE REPRESENTATION OF THE IDEAL SUNDANESE, ACCORDING TO KANG DEDI MULYADI YOUTUBE CHANNEL
Authors: Yudhistira Dimas , Fathonah R.D. Nuraini Siti
Published: September 2023

Celebrity, including politicians, is often seen as the epitome of one specific culture. Dedi Mulyadi attempts to present himself as an ideal Sundanese for his viewers through his YouTube channel. With almost 4 million subscribers, the politician has become an internet sensation as his Sundanese characteristics reach many viewers. This article tries to elaborate on the idea of being Sundanese according to Dedi Mulyadi's YouTube Channel. There are many ways to elaborate on this idea; this article focuses on his utterances in interacting with certain people. Thus, the pragmatic approach covering mixing code, speech act, and the representation issue is applied in this article to break down the selected conversation. Eventually, the findings show that Dedi Mulyadi uses conversational pragmatics to represent himself as an ideal Sundanese. According to his videos, the caring, compassionate, yet assertive leader is what it means to be an ideal Sundanese.
Uti lização da hialuronidase no tratamento das complicações com preenchedores faciais de ácido hialurônico na harmonização orofacial
Authors: Moreira Andréia Gomes
Published: September 2023

A harmonização orofacial é composta por procedimentos minimamente invasivos, onde o preenchimento com ácido hialurônico possue posição de destaque, devido aos seus benefícios frente ao envelhecimento facial, promovendo hidratação da pele, síntese de colágeno e volumização, além das suas características como biocompatibilidade, biodegradabilidade e reversibilidade. Complicações consideradas mais graves com esse produto, embora não muito frequente, podem ser manejadas com a utilização da hialuronidase, enzima responsável pela degradação do ácido hialurônico, a exemplo das obliterações vasculares. O objetivo do presente artigo é apresentar uma revisão narrativa da literatura sobre o uso da hialuronidase nas principais complicações dos preenchedores faciais de ácido hialurônico. Concluiu-se que a hialuronidase é indicada para o gerenciamento de complicações relacionadas aos preenchedores de com ácido hialurônico, sendo eficaz no gerenciamento de complicações graves, principalmente quando observada alterações vasculares, necrose tecidual e livedo reticular.
Aplicação de toxina botulínica ti po A em paciente com sorriso gengival – relato de caso
Authors: Ziroldo Sidmarcio , Gregorio Paulo Cezar , Menarim Bárbara Napoli
Published: September 2023

A toxina botulínica A (BTX-A) é uma substância sintetizada pela bactéria clostridium botulinum, sendo amplamente uti lizada em pacientes que buscam o rejuvenescimento facial, atuando como um potente inibidor neuromuscular devido ao bloqueio da liberação de aceti lcolina na fenda sinápti ca, sendo um método altamente efi caz contra a hiperfunção muscular. Sua aplicação também é indicada para o tratamento de patologias tais como blefaroespasmo e estrabismo, entretanto, seu uso é bastante difundido na área estéti ca e funcional, amenizando rugas, marcas de expressão e correção do sorriso gengival. Alguns pacientes se queixam da insati sfação com sorriso gengival causado por uma exposição da gengiva e buscam tratamentos além da questão estéti ca. O sorriso gengival está associado a casos de baixa autoesti ma, visto que é a principal característi ca facial das pessoas. Portanto, o objeti vo deste trabalho é descrever um caso clínico de correção do sorriso gengival. Ao fi m do estudo pôde-se obter um sorriso harmônico oriundo de um diagnósti co e uso da técnica correta para a aplicação de BTX-A, recuperando a autoesti ma e promovendo saúde e bem-estar ao paciente
Aplicação de toxina botulínica em terço superior da face – relato de caso
Authors: Pozo Nilton Ricardo Vianna , Oliani Silvia Aparecida Gimenes Cantele , Feitosa Pedro Carvalho
Published: September 2023

O objeti vo deste relato de caso clínico é descrever aplicação de toxina botulínica ti po A para paralisação transitória de alguns músculos de expressão no terço superior da face com o intuito de eliminar as rugas por um período. O procedimento estéti co mais realizado mundialmente é a injeção de toxina botulínica e é amplamente uti lizada em tratamentos de rugas, sendo uma das técnicas não invasivas relevantes dos tempos atuais, podendo evitar ou adiar procedimentos cirúrgicos. A aplicação da Toxina Botulínica é um procedimento não cirúrgico, minimamente invasivo, estéti co terapêuti co, temporário, dose-dependente, potente, seguro e efi caz. A toxina botulínica ti po ‘A’ é uma neurotoxina que age inibindo a liberação da aceti lcolina, impedindo que ela se ligue aos receptores terminais nos nervos motores do ser humano, produzindo assim uma paralisia muscular. A dose de toxina botulínica uti lizada varia de acordo com a extensão e a força do músculo a ser tratado. Quanto maior a força muscular ou mais extenso o músculo, maior a dose a ser uti lizada. Relato de caso clínico: Paciente de gênero feminino de 47 anos, com queixa de rugas nas regiões dos músculos frontal, glabelar, periorbicular e prócero com histórico de apenas uma aplicação nessas regiões aproximadamente a 10 meses atrás. Foram aplicadas 44 unidades. Espera-se bons resultados com eliminação na grande maioria das rugas após 15 dias e uma nova consulta será realizada após 90 dias para avaliar a durabilidade da toxina nesse período. A parti r dos resultados obti dos espera –se concluir que o tratamento com injeção de toxina além de ter um elevado grau de sati sfação da paciente, também tenha um baixo índice de complicações ou efeitos colaterais, além de ter baixa complexidade para aplicação de um profi ssional treinado.
Tratamento de olheiras e da fl acidez orbicular por meio de bioesti mulador de colágeno – hidroxiapati ta de cálcio – relato de caso
Authors: Campos Elaine Aparecida , Oliani Silvia Aparecida Gimenes , Feitosa Pedro Carvalho
Published: September 2023

O envelhecimento é um processo natural do ser humano em que ocorrem mudanças signifi cati vas na face. Tal processo acontece porque a cavidade periorbital medial, que se estende do canto predial até a linha pupilar média, perde osso nessa região o que afeta ao envelhecimento e a fl acidez do local. Dentro da harmonização orofacial existem vários ti pos de tratamentos não cirúrgicos para melhorar a qualidade da pele na região infraorbital. Dentre eles, o preenchimento com hidroxiapati ta de cálcio. Nesse senti do, o propósito deste trabalho foi reportar um caso clínico em que a hidroxiapati ta de cálcio foi uti lizada em um paciente que apresentava olheiras causadas pelo envelhecimento, perda de volume médio facial e proeminência da gordura orbital. Foram realizadas três seções de hidroxiapati ta de cálcio (Diamond – Rennova), com intervalo de um mês entre elas. Realizou-se a diluição 1/10 com soro, com aplicação de 2 ml de cada lado. Ao longo do tratamento, verifi cou-se uma melhora na região periorbital, com a hidroxiapati ta de cálcio promovendo levantamento e o suporte, além de bioesti mular e rejuvenescer a região periocular
Multimodal Brain Tumor Detection Using Loss Aware Residual UNet Model
Authors: Kesharwani Anushka , Shivhare Rakesh
Published: September 2023

This research introduces a novel approach to multimodal brain tumor detection using the Residual UNet architecture. By integrating various imaging techniques, such as MRI and CT, the study offers a comprehensive perspective on brain anomalies. The Residual UNet architecture, an enhancement of the conventional UNet, is tailor-made for biomedical image segmentation. The architecture's residual connections optimize deeper network training, making it suitable for detecting intricate patterns in multimodal brain images. This paper details a structured approach that amalgamates advanced imaging techniques and machine learning to develop an efficient tumor detection system. The study utilizes the BRATS brain tumor MRI datasets and incorporates sophisticated preprocessing, data augmentation, and the innovative Loss-Aware ResUNet model for optimal results. It outperformed other top models with a peak accuracy of 97%.
Az algoritmikus gondolkodás fejlesztése oktatási robotokkal az óvodában: A fejlesztési program pilot tesztelése
Authors:   ", Bálint-Svella Éva-Katalin ,   Babeş-Bolyai University, Cluj Napoca E-mail: noemi.szabo@ubbcluj.ro"
Published: September 2023

The development of algorithmic thinking can start already in preschool since this is a sensitive period when many basic skills and abilities develop intensively. The Early Childhood Education Curriculum (2019) in Romania considers this period as the foundation stage of key competencies. The key competencies include technological competencies, the introduction of which in preschool can be linked to the development of algorithmic thinking, as educational robots can be used to develop this thinking ability. In this research, we present the possibility of using educational robots within the framework of a development program, which we tested with preschool children. The results of the children's pre- and post-measurements lead to the conclusion that algorithmic thinking can be developed already at this age with targeted intervention.
Rebeldes antiagraristas en el distrito de Pátzcuaro. El caso de José María Guizar y Ladislao Molina
Authors: Mendoza Arroyo Juan Manuel , Martínez Aguilar José Manuel
Published: September 2023

En este trabajo se revisa la participación del presidente municipal de Pátzcuaro, José María Guizar, y del propietario Ladislao Molina en una rebelión contra el gobernador de Michoacán Francisco J. Múgica. Los rebeldes estaban inconformes con las políticas de reparto agrario promovidas por Múgica, pero también eran hombres afines al presidente Obregón, con quien Múgica había mantenido diversos diferendos. En esta rebelión Guizar y sus hombres recorrieron los pueblos de la ribera del lago de Pátzcuaro exigiendo armas, caballos, préstamos forzosos, destruyendo vías de comunicación y asaltando estaciones de tren. Las acciones de Ladislao Molina se relacionaron tanto con esta rebelión como con diversos actos de intimidación a los comités agrarios impulsados por el gobernador y con el asesinato de los líderes agraristas de Opopeo.
Enrique Florescano: historiador de lo moderno, historiador moderno
Authors: Pani Erika
Published: September 2023

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Léxico orientado a modelado y patrones: una estrategia para derivar elementos del modelo conceptual
Authors: Uribe Sandoval Carmen Cosntanza , Chaparro Lemus Luis Oliverio
Published: September 2023

La Arquitectura Dirigida por Modelos (MDA) y el Desarrollo de Software Dirigido por Modelos (MDSD) son iniciativas de gran importancia y proyección para el desarrollo de software. Sus principios combinados han generado herramientas de ciclo completo de desarrollo de software más potentes que las de desarrollo asistido por computadora. MDA es un conjunto de directrices para definir un proceso de desarrollo de software basado en modelos. MDSD es una tendencia de desarrollo de software que privilegia el uso de modelos y las transformaciones entre modelos, y se centra en construir técnicas, métodos y herramientas tecnológicas que hacen posible la generación de software con base en la definición de modelos. Uno de los tres modelos descritos por MDA es el Modelo Independiente de la Computación (CIM), el cual describe el sistema desde el punto de vista de los expertos del dominio del problema, de forma que representa los requisitos del sistema. Muchos de los investigadores en desarrollo de software dirigido por modelos han dado poca importancia al CIM y se han concentrado en el modelo independiente de la plataforma y en las transformaciones que conducen a obtener el modelo específico de la plataforma. Con el fin de subsanar esta situación, en este libro se presentan las bases teóricas y conceptuales que permiten definir un modelo independiente de la computación, partiendo de la definición textual del sistema y de sus requisitos funcionales, y se definen los criterios que, a partir del CIM, conducen a obtener un Modelo Independiente de la Plataforma (PIM). Dado que para sentar las bases de construcción del CIM se ha tomado como referencia el método formal de modelado OO-Method, también se hace una descripción de OO-Method y de OLIVANOVA y se presentan los fundamentos teóricos de MDA, haciendo énfasis en el CIM.
Análisis y aplicación de estrategias de diseño bioclimático, en el reacondicionamiento del auditorio municipal de Tepetlixpa, Estado de México
Authors:   , Avendaño Sánchez Horacio Enrique , Valerdi Madrigal Héctor
Published: September 2023

El presente trabajo consiste en la investigación y el análisis que definirán las propuestas de adecuación bioclimática en el auditorio municipal de Tepetlixpa, Estado de México. Se partió de una investigación previa, la cual permite conocer las características particulares del sitio, tales como: físicas, naturales y urbanas que se manejarán durante el desarrollo de este documento, y que servirán como referentes para definir parámetros consecuentes de capítulos posteriores; como la vegetación, topografía, edafología, hidrografía, uso de suelos, infraestructura, entre otros. Posteriormente se abordó la temática correspondiente a lo climatológico, haciendo la investigación de las variables meteorológicas que determinan las características del proyecto, siendo estas variables la temperatura, precipitación pluvial, humedad relativa, viento y nubosidad. Una vez con la investigación realizada, se continuo con el desarrollo analítico de esta información, la cual permitió tomar decisiones para proponer las estrategias bioclimáticas adecuadas que cumplan con los requerimientos del proyecto. Se realizaron comparativas con las diferentes herramientas de análisis climatológico existentes, que generaron resultados precisos para tabular y representar gráficamente estos datos numéricos. El siguiente paso fue el de ahondar más sobre el objeto de estudio, con el objetivo de poder conocer a fondo lo que corresponde a las funciones, método constructivo y forma arquitectónica, para así poder generar los planos, fachadas y cortes del estado actual del inmueble. Una vez teniendo este material se procedió al análisis del proyecto en cuestión, llevando a cabo propuestas, cálculos, simulaciones y ajustes de manera manual y por medio de programas especializados para cuestiones climatológicas.
Mars 2020: Una misión espacial a nuestro gemelo planetario
Authors: Laserna Javier
Published: September 2023

Lección Inaugural impartida por el profesor D. Jesús Laserna Vázquez con motivo de la apertura del Curso Académico 2023-2024 en la Universidad de Málaga.
The Numerical Scoring Analysis Predecessors
Authors: Amsel Tuvya T.
Published: September 2023

In polygraph history, Cleve Backster’s “numerical scoring chart analysis” is considered as revolutionizing the manner of polygraph charts analysis. Yet, earlier history of chart analysis, as being reviewed in this publication, lead to the conclusion that the “numerical scoring chart analysis” was more evolutionary rather than revolutionary.
Tokenism in Territorial Development: Enabling Factors and Mitigation Measures
Authors: Di Santo Naomi , Lopolito Antonio , Sisto Roberta
Published: September 2023

Most EU policy documents highlight the need to ensure and contribute to the achievement of the multifaceted goal of social sustainability. In this framework, the paper investigates tokenism, a common phenomenon of crucial importance for rural development, although not widely studied. The paper focuses on a scoping literature review to analyse the forms of tokenism affecting the territorial development practices and which factors can prevent this phenomenon. More specifically, recent scientific papers dealing with tokenism, social capital, rural areas, and decision processes were analysed to shed light on the various underhand practices in which tokenism occurs and possible limiting factors. The results show the role played by adopting participatory approaches and by some variables (e. g., trust, influence, involvement, civic engagement, information) in reducing the phenomenon of tokenism. It is important to highlight how improving the local amount of social capital represents a key factor positively affecting the success of territorial development strategies. The originality and the value of the present study lie in the fact that notwithstanding tokenism is analysed by several authors, to the best of our knowledge, there are no studies focusing on the relationship between tokenism and territorial development.