bluuebunny/crossref_metadata_2025 huggingface dataset:
PEMANFAATAN APLIKASI WHATSAPP GROUP (WAG) SEBAGAI SARANA PEMBELAJARAN JARAK JAUH (PJJ) PADA SISWA KELAS IV (Studi Kasus Pembelajaran di Era Pandemi di SDN Kencana Indah II)
Authors: Abdullah Sjam Darda , Permana Jaka , Indira Nurcahyanti Oktivia
Published: August 2022

This study aims to describe the use of the WhatsApp Group Application as a Distance Learning Media for Class IV Students at SDN Kencana Indah II, the obstacles that occur in the use of the WhatsApp Group Application as a Distance Learning Media for Class IV Students at SDN Kencana Indah II and the solutions implemented to overcome these obstacles. This study uses descriptive research with a qualitative approach. In this study, the subjects were Teachers, Students, and Parents of Class IV Students.  The research data was collected through observation, interviews, questionnaires, and documentation studies. The results of the study indicate that teachers have used the WhatsApp Group application as a learning medium in supporting distance learning activities by utilizing various available features such as photo, video, document, telephone, and video call features. The ease is felt by the presence of the WhatsApp Group feature and also its easy use and can be used by various groups in teaching and learning activities, this is supported by the results of a questionnaire which states that 55% of respondents strongly agree with the ease of use of the WhatsApp Group application as a learning medium and 39% of respondents thers agree with the statement. Then in the implementation of the use of WhatsApp Group as a distance learning medium, there are several obstacles, such as signal interference, full cellphone memory, lack of interaction, difficulty knowing the seriousness of students' learning, lack of student motivation to learn, online learning support facilities, and difficulty understanding the material provided, as well as in this study describe the solutions carried out to overcome the obstacles that occur from the use of the WhatsApp Group application as a distance learning medium.
Öğretmen Adaylarının Öğrenme Yönetim Sistemi Üzerindeki Etkileşim Durumlarının İncelenmesi
Authors: MERCİMEK Barış
Published: August 2022

Öğrenme ortamları bulundukları dönemin koşulları ve olanakları çerçevesinde güncellenmektedir. Öğretici, öğrenen ve içerik üçgeninde iletişim ve etkileşim biçimleri de evrilmektedir. Öğrenenler arası ve öğrenen-öğretici etkileşimleri için öğrenme yönetim sistemlerinde farklı ve işlevsel araçların kullanımı önem taşımaktadır. Benzer biçimde katılımcıların içerikle etkileşimi öğrenme sürecinin etkili olabilmesi için değerli görülmektedir. Bu araştırmanın amacı öğrenenin öğretici ve içerikle olan etkileşiminin değerlendirilmesi ve etkileşimin iyileştirilmesine yönelik önerilerin alınmasıdır. Bu amaçla nitel araştırma yöntemlerinden durum çalışması benimsenmiştir. Kolayda örnekleme yöntemi ile seçilen 26 lisans seviyesinde katılımcının görüşleri yarı yapılandırılmış görüşme formu ile Haziran-Temmuz 2021 döneminde, çevrimiçi ortamlarda eş zamanlı olarak kayıt altına alınmış ve veriler içerik analizi ile çözümlenmiştir. Araştırma sonucunda öğrenenler arası etkileşimin öğrenme yönetim sistemi araçları yerine farklı mobil uygulamalarla gerçekleştiği ve etkileşimin düşük seviyede olduğu belirlenmiştir. Öğrenen öğretici etkileşiminin benzer biçimde zayıf olduğu ve öğrenen tarafından yanlış anlaşılma korkusu nedeniyle ileri seviyeye taşınmadığı belirtilmiştir. İçerikle olan etkileşimi uzun ve sürükleyici olmayan ders videolarının engellediği anlaşılmaktadır. İşbirlikli ödev ve projelerin öğrenenler arası etkileşimi artırmada; öğretim elemanıyla iletişim sürecinde mesaj bildiriminin sağlanmasının öğrenen-öğretici etkileşimini iyileştirmede yararlı olacağı görüşleri derlenmiştir. Bireysel farkları önemseyen kısa ve öz ders videolarında etkileşimli materyallerin kullanımının içerikle olan etkileşime olanak sağlayacağı anlaşılmıştır.
PENGHINDARAN PAJAK PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019
Authors: Djatnicka Erlina Widayanti , Purba Jamian , Ritonga Devionytha , Andriyani Meli
Published: August 2022

Penghindaran Pajak perusahaan merupakan pengaturan untuk meminimalkan atau menghilangkan beban pajak dengan mempertimbangkan akibat pajak yang ditimbulkannya dan merupakan upaya penghindaran pajak yang dilakukan secara legal dan aman karena tidak bertentangan dengan ketentuan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh Firm Size, Profitabilitas, Leverage, dan Kualitas Audit terhadap Penghindaran Pajak pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Penelitian ini dilakukan dengan menggunakan data sekunder. Teknik pengambilan sample dilakukan dengan menggunakan purposive sampling. Dari populasi sebanyak 62 perusahaan Property dan Real Estate, hanya diambil 28 perusahaan sebagai sampel, karena memiliki laporan keuangan secara lengkap tahun 2016- 2019, memiliki data laporan keuangan yang lengkap, dan mengalami laba selama tahun penelitian. Metode analisis data dilakukan menggunakan metode regresi linier berganda, dengan menggunakan aplikasi Statistic Package for Social Sciences (SPSS) versi 22. Hasil penelitian ini menunjukkan bahwa : (1) Firm Size dan Kualitas Audit tidak berpengaruh terhadap Penghindaran Pajak, (2) Profitabilitas berpengaruh negative dan signifikan terhadap Penghindaran Pajak, (3) Leverage berpengaruh positif dan signifikan terhadap Penghindaran Pajak, dan (4) Firm Size, Profitabilitas, Leverage, dan Kualitas Audit berpengaruh secara simultan terhadap Penghindaran Pajak.
Effect Study of Physiological changes of a Pregnant Woman
Authors: Intiesar Younis Mohammed Ibrahim
Published: August 2022

Understating these changes and their profound impact on the pharmacokinetic properties of drugs in pregnancy isessential to optimize maternal and fetal health. During normal pregnancy, the renin–angiotensin system (RAS) plays avitally important role in salt balance and subsequent well-being of mother and fetus. In this balance, one must consider notonly the classical renal RAS but also that of the uteroplacental unit, where both maternal and fetal tissues contribute to thesignaling cascade. Many studies have shown that in normal pregnancy there is an increase in almost all of the componentsof the RAS. In derangements of pregnancy this delicate equilibrium can become unbalanced. Preeclampsia is one suchcase. It is a disorder of pregnancy characterized by hypertension, proteinuria and placental abnormalities associated withshallow trophoblast invasion and impaired spiral artery remodeling. Changes in the cardiovascular system in pregnancyare profound and begin early in pregnancy, such that by eight weeks’ gestation, the cardiac output has already increasedby 20%. The primary event is probably peripheral vasodilatation. This is mediated by endothelium-dependent factors,including nitric oxide synthesis, upregulated by oestradiol and possibly vasodilatory prostaglandins (PGI2). There is asignificant increase in oxygen demand during normal pregnancy. This is due to a 15% increase in the metabolic rate anda 20% increased consumption of oxygen.
Suicide Among Adolescents: A Medico-legal Study at Tertiary Care Centre of Western Maharashtra, India
Authors: S.S.Vidhate  , N.P. Zanjad
Published: August 2022

Globally, suicide is the second leading cause of mortality among young people and is an important public health problem.The main aim of the study is to identify the pattern of suicide among adolescent age group and to suggest preventivemethods. This is a retrospective autopsy-based study from 01 June 2018 to 31 May 2019 conducted at the Department ofForensic Medicine, B. J. Government Medical College, Pune, Maharashtra, India. Total 84 cases of suicidal death amongadolescent (11 to 19 years) were recorded during the study period. Maximum number of cases (52.38 %) was observedin late adolescent age group (18–19 years) with Female predominance (70.23 %) with F:M ratio was 2.45:1. Hanging(79.76 %) was the most common method used for committing suicide and maximum adolescent (73.80%) preferred theirown residence for committing suicide. Love affair was observed as most common precipitating factor for committingsuicide (42.85 %) and other precipitating factors were quarrel between parents, depression and addiction, school relatedproblems, sex related problems, one sided love. The paper discussed different preventive methods, specific to adolescentage so as to help in identifying vulnerable adolescent.
Multilateralism and Human Security: Situating the Nature and Scope of 'Global Health Diplomacy' (GHD) in the context of COVID19
Authors: Soherwordi Syed Hussain Shaheed , Qayyum Sehrish , Qayyum Fabiha
Published: August 2022

COVID19 has yielded serious consequences globally, including severe damages to the economic, social, and health sectors around the world. The ensuing global crisis has created a strong realization among states that non-traditional security (NTS) threats such as pandemics and diseases do not discriminate between territorial boundaries. Hence, they cannot be dealt with in isolation, but rather by creating a mutual ground and impetus for coordination and collaboration within the international system. This research paper outlines the revival of global health diplomacy (GHD) as grounds for reforming multilateral global governance institutions under the umbrella of ‘human security.’ In doing so, it lists out key GHD initiatives during COVID19 by both state and non-state actors, while highlighting the need for continued collaboration in the post-pandemic recovery phase. Additionally, the present study takes the case of Pakistan, a developing state with extremely fragile health and economic infrastructure, so as to showcase the importance of humanitarian and developmental assistance in ensuing ‘human security.’ Thus, the role of international actors and multilateral global governance institutions is presented as a key to determining the nature of Pakistan’s response to managing COVID19, with implications for the impact of GHD in prioritizing ‘human security’ under the umbrella of global multilateralism.
Oxyhydrogen Gas Production by Alkaline Water Electrolysis and the Effectiveness on the Engine Performance and Gas Emissions in an ICEs: A Mini-Review
Authors: Siti Nurul Akmal Yusof  , Mat Sazilin Ayub  , Saiful Bahri Mohamed  , Yutaka Asako  , Wan Mohd Arif Aziz Japar  , Mohd Sani Said  , Mohd Shahir Kasim
Published: August 2022

The excessive use of fossil fuels and the resultant dramatic increase in pollution levels have highlighted the need for a new sustainable and environmentally friendly fuel. Hence, it is necessary to research alternatives to reduce the use of fossil fuels and the emission of greenhouse gases. Utilising oxyhydrogen (HHO) gas has been proven to achieve high engine power output and efficiency with low emissions for spark-ignited internal combustion engines. HHO gas is generated from the electrolysis of water. This paper reviews the recent research findings related to the influencing factors on the production of HHO gas using alkaline water electrolysis involving electrolyte properties, electrolyte concentration, the distance between electrolytes, and the effects of HHO gas on the engine performance and gas emissions. Using an HHO gas blend in a diesel/gasoline engine could be a viable option for lowering GHG emissions and increasing engine efficiency.
Numerical Exploration of Soret and Dufour Effect on Unsteady Free Convective Radiating Nanofluid Past a Vertical Moving Porous Plate
Authors: Aastha  , Khem Chand
Published: August 2022

The present paper deals with the numerical investigation of Soret and Dufour effect on free convective heat and mass transfer characteristics of radiating water based nanofluid past a vertically moving porous plate in porous medium. The water based nanofluid with copper as a nanoparticle is considered in the present study. The dimensional governing equations relevant to the present model are transformed into non-dimensional form by using the appropriate parameters. The non-dimensional governing equations with the pertinent boundary conditions are solved numerically by using bvp4c function in Matlab software. The influence of suitable parameters on fluid velocity, temperature, concentration, Sherwood number (rate of mass transfer), Nusselt number (rate of heat transfer) and skin friction are exhibited graphically and discussed. Also, the effect of radiation parameter and Prandtl number in the absence of Dufour number has been compared with the help of contours. It is apparent from this study that fluid velocity increases with the increase in K, , & Du and decreases with increase in The fluid temperature increases with the increase in Du & R while it decreases with Pr. The fluid concentration increases with increase in whereas it decreases with . The rate of mass transfer (Sherwood number) increases with increase in Du and decreases with increase in & while the rate of heat transfer (Nusselt number) increases with increase in Du & Pr and decreases with increase in R. Shear stress (skin friction) decreases with the increase in , , K & Du.
Pairing International Taxation and Conflict of Laws: Common Challenges and Reciprocal Lessons
Authors: Peari Sagi , Sharkey Nolan
Published: August 2022

This article explores the relationship between two legal fields which represent the legal backbone of contemporary cross-border and Internet commercial activity: conflict of laws and international taxation. Despite the growing significance of the two fields of law, legal scholarship has yet to explore their intriguing relationship. Which state can levy tax on a multi-billion-dollar Delaware (US) corporation with headquarters in London (UK) that sells $500,000,000 worth of products to Australian consumers each year? Which law should adjudicate an online contract between a NSW corporation and a German corporation, signed online and addressing the delayed delivery of goods in Brazil due to the coronavirus outbreak? Despite the paramount significance of both disciplines, their traditional underpinnings appear to be fundamentally challenged and pressed by the realities of COVID-19, dynamic commerce and the digital environment. Our cross-disciplinary partnership aims to design a unifying conceptual framework that captures the essentials of both disciplines. Through reciprocal lessons, this framework will help address the uncertainty in both disciplines.
DOES CULTURAL ECONOMICS AFFECT COUNTRY’S COMPETITIVENESS?
Authors: Astikė Kristina
Published: August 2022

Purpose – the purpose of the article is to identify factors of cultural economics and examine their impact on countries’ competitiveness. Research methodology – in this study, the following factors have been determined to affect the competitiveness of the European Union countries: cultural employment by age (18–65), general government expenditure on cultural services, households expenditure on cultural goods, persons working as creative and performing artists, authors, journalists and linguists engaged in individual activity and employment. Panel data, which are processed with the Gretl software, are used for the study. Findings – the results revealed that all the distinguished factors affect the competitiveness of the European Union countries; however, general government expenditure by function has the most significant effect. Research limitations – the article analyses all countries of the European Union except Romania because there is a lack of statistical data on this country, which interferes with the research. Practical implications – as cultural economics is linked to both the public and private sectors, the revenue and the products it generates undoubtedly contribute to the country’s economic development and, hence, competitiveness. Originality/Value – cultural economics is an interdisciplinary field of scientific research described and analysed by various authors as the interaction of human-made activities with new technologies, various artistic forms, knowledge, and creativity. Consequently, cultural economics has received more and more attention. However, the factors of cultural economics and their impact on a country’s competitiveness level is a fragmentarily examined topic which shows its originality.
BIFURCATIONS IN A LESLIE-GOWER TYPE PREDATOR-PREY MODEL WITH A RATIONAL NON-MONOTONIC FUNCTIONAL RESPONSE
Authors: González-Olivares Eduardo , Mosquera-Aguilar Adolfo , Tintinago-Ruiz Paulo , Rojas-Palma Alejandro
Published: August 2022

A Leslie-Gower type predator-prey model including group defense formation is analyzed. This phenomenon, described by a non-monotonic function originates interesting dynamics; positiveness, boundedness, permanence of solutions, and existence of up to three positive equilibria are established. The solutions are highly sensitive to initial conditions since there exists a separatrix curve dividing their behavior. Two near trajectories can have far omega-limit sets. The weakness of a singularity is established showing two limit cycles can exist. Numerical simulations endorse the analytical outcomes.
Cannabis et schizophrénie
Authors: Delile Jean-Michel
Published: August 2022

Dans le débat sur une régulation de l’accès au cannabis, la question des liens entre cannabis et schizophrénie est essentielle à prendre en compte. L’auteur propose dans cet article un cadrage médical précis sur la réalité de ce risque et sur l’identification des vulnérabilités des populations cibles. Il invite également à réfléchir à des approches modulées de prévention et de réduction des risques.
Hardware-friendly compression and hardware acceleration for transformer: A survey
Authors: Huang Shizhen , Tang Enhao , Li Shun , Ping Xiangzhan , Chen Ruiqi
Published: August 2022

The transformer model has recently been a milestone in artificial intelligence. The algorithm has enhanced the performance of tasks such as Machine Translation and Computer Vision to a level previously unattainable. However, the transformer model has a strong performance but also requires a high amount of memory overhead and enormous computing power. This significantly hinders the deployment of an energy-efficient transformer system. Due to the high parallelism, low latency, and low power consumption of field-programmable gate arrays (FPGAs) and application specific integrated circuits (ASICs), they demonstrate higher energy efficiency than Graphics Processing Units (GPUs) and Central Processing Units (CPUs). Therefore, FPGA and ASIC are widely used to accelerate deep learning algorithms. Several papers have addressed the issue of deploying the Transformer on dedicated hardware for acceleration, but there is a lack of comprehensive studies in this area. Therefore, we summarize the transformer model compression algorithm based on the hardware accelerator and its implementation to provide a comprehensive overview of this research domain. This paper first introduces the transformer model framework and computation process. Secondly, a discussion of hardware-friendly compression algorithms based on self-attention and Transformer is provided, along with a review of a state-of-the-art hardware accelerator framework. Finally, we considered some promising topics in transformer hardware acceleration, such as a high-level design framework and selecting the optimum device using reinforcement learning.
I'm an Arab Muslim Palestinian Israeli Bedouin Girl
Authors: Alawdat Maha
Published: August 2022

As a requirement of life conditions today, many nations around the world speak several languages. This creates multi-social, cultural, and linguistic identities which bring about multilingualism. Multilingualism creates plurality within different societies and opens several doors in the world. Being with multiple identities also promotes awareness of multiple life perspectives and cultures of Palestinians, Bedouins, and Israelis. This diversity is explored through the narrative approach of autoethnography which serves to lay the foundation of this narrative. This approach mainly explores the life stories and personal experiences of an Arab Muslim Bedouin Palestinian Israeli girl, who speaks Arabic, Hebrew, and English. In this sense, this narrative illustrates the experience of a multilingual/plurilingual female whose literacy becomes a rich material for different audiences who might find this narrative a valuable lens to different contexts, geographical areas, gender, and age. This chapter is a valuable contribution because it overcomes various prejudices through life stories that develop an understanding and empathy for the lives afar, and eventually their lives matter.
“Bloom and Grow Forever”
Authors: Gruber Sibylle
Published: August 2022

This chapter discusses how the author's experiences growing up in Austria influenced her early experiences as an English language learner in the U.S. and later as a faculty member in a U.S. university setting. She uses Stuart Hall to show how our perspectives of the languages we speak and our understanding of our own multiple and shifting identities, and the identities of those we come in contact with, greatly influence our subsequent interactions with cultures and languages that are different from our own. She adapts the concept of Mary Louise Pratt's “contact zones” to show that our languages and our identities, and with it our ideologies, determine how we understand ourselves and those we come in contact with.
Multilingualism and the Formation of Political Consciousness
Authors: Minett Amy Jo
Published: August 2022

This chapter defines multilingualism and autoethnography before narrating the author's experiences with multilingualism and multilinguals. The chapter maps the formation of the author's political consciousness, an unexpected critical affordance of multilingualism in Hungary and beyond, by exploring the intersections between 1) the author's personal experiences teaching English, becoming multilingual, and forming relationships with multilinguals; and 2) the geopolitical terrain and events at the end of the twentieth, and beginning of the twenty-first, centuries, including the Chernobyl nuclear disaster, the fall of the Berlin Wall, Hungary's transition from socialism to democracy, the 9/11 terror attacks, the rise of nationalism and populism in Hungary, and the disastrous end of the war in Afghanistan. Ultimately, the chapter explores these intersections in order to show “people in the process of figuring out what to do, how to live, and the meaning of their struggles,” a meaning made clearer when traced alongside an evolving political consciousness.
Two Languages, One Self
Authors: Wang-Hiles Lan
Published: August 2022

Through autoethnography, the author tells her life story as a Chinese female from being a monolingual English student and an English teacher in China, to becoming a bilingual international student and an English teacher at a university in the US. The autoethnographic narrative depicts the most important turning points and influential people in her life over the ebb and flow of her migration journey. By sharing her struggles and successes as a nonnative English-speaking teaching professional in US higher education and reflecting on her personal growth, the author sees her bilingual journey as a blessing with her bilingual and bicultural transformation.
Finding a Place for a Foreign Language Among Possible Selves
Authors: Course Simla
Published: August 2022

This chapter discusses how learning English as a foreign language was affected by and has impacted the author's sense of self as an individual throughout their journey as a language learner and later as a language teacher and researcher. The author looks into the place of English in their ever-changing sense of self in this process and argues that there was a dynamic interaction between their sense of self and the English language. To give meaning to this interaction, the author uses the framework of L2 motivational self-system. Tracing the critical incidents in their journey of language learning, the author argues that their initial learning experiences were influential in shaping their current sense of self and future possible selves. This in turn impacted on the way they gave meaning to future learning experiences, suggesting a complex, dynamic, and multifaceted relationship between language learning and learners' selves.
The Language Learning Journey of ELT Teachers
Authors: Dağtaş Aysun , Zaimoglu Senem
Published: August 2022

In recent years, language teachers' narratives of their professional and personal experiences have been encouraged in order to understand the complex nature of language education. In a similar vein, it is important for teachers, through narrative inquiry, to be aware of and comprehend their inner world, learning context, and broader sociopolitical context. Founded on this understanding, this chapter examines nine language teachers' retrospective experiences as language learners through narratives based on Barkhuizen's model of narrative approach involving three interconnected levels of stories. There is a brief summary of each level, followed by excerpts from the written narratives. Besides showing a holistic view of language learning and teaching, findings of the study demonstrate that reflecting on their own journey as a language learner helps teachers to make more informed choices and helps to improve their teaching practices.
Decoding the Multilingual Mind
Authors: Hancı-Azizoglu Eda Başak
Published: August 2022

Any language is a way to discover another world with its unknown myths and stories. Through stories, language and literacy can fast forward people to a cultural scene in history by a mysterious time machine. The isolation of a historical castle near a unique peninsula right in the middle of the Mediterranean Sea, with all its magical myth and beauty, physically and culturally symbolizes that both localization and contextualizing are inseparable concepts of language learning. Through these stunning and vivid moments in life, collective memories of generations pass from one century to another via incredible flashbacks of stories. Likewise, a myth about a castle in the middle of the sea, as part of the author's language learning recollection, stayed in her mind while storing her first language. Her strong will to change the endings of sad stories motivated her to write her own story along with her own ending of preference that is planned and enriched by her language learning experiences. This linguistic study reveals the fact that she has had high motives to learn the English language, which is found to be a common feature in all accomplished second language learners. Upon reflection, several significant childhood memories seem to be at the root of her motivational approach to language learning. Within the context of this autobiographical research study, her childhood memories function as data while decoding her multilingual mind during her language learning adventures.
Framework for Blockchain-Based Smart Healthcare Systems
Authors: Velusamy Bhanumathi , Rajagopal Vishnuvarthan
Published: August 2022

Healthcare is one of the basic human needs and an important aspect of connected living. With the advancement of technologies, it is gradually transitioning away from traditional hospital-centric care towards a more virtual and distributed care. Health 4.0 is new buzz word in the healthcare systems. It is artificial intelligence (AI)-based intelligent devices enabled through the internet of medical things (IoMT). It is made up of medical sensors, cloud, edge and fog-computing, and wireless communication technology. The data collected from the patients are sensitive as it is crucial for diagnosis and to make critical decisions. Hence, the cyber criminals invest significant amounts of effort, time, and resources to exploit these data. So, in order to improve the security of the system, a framework for a blockchain-based smart healthcare system is proposed. In addition to it, the prelude on the Health 4.0 components and the current research challenges, benefits, and applications are discussed. Finally, the use case along with the applications of blockchain in the healthcare sector are discussed.
Consequences of the Pandemic for Ukrainian Agriculture in the Context of Public Administration
Authors: Lebedeva Nadezhda Anatolievna
Published: August 2022

Quarantine was a forced measure that prevented significant losses in the early stages of the disease and prepared the medical system to combat COVID-19. Today, the medical system in most regions is ready to provide treatment for all patients in the event of new possible outbreaks of the pandemic. An integrated approach has been taken to develop measures to overcome the effects of COVID-19 and stimulate the economy. This chapter is devoted to the problems of agriculture that have arisen as a result of quarantine measures. Its main task is to find out whether the measures to counter the COVID-19 pandemic have affected the agricultural sector of the economy. The situation in the Ukrainian agrarian sector during the experience of counteracting COVID-19 is considered. The novelty of the chapter is the exchange of scientific information with colleagues from other countries for seeking further solutions to the problems caused by COVID-19. The global challenges have been quite devastating for the Ukrainian agriculture economy.
The Meeting Place on Social Media for the Luxury Fashion Industry to Support and Strategically Communicate SDGs
Authors: Rangel-Perez Celia , López Belén
Published: August 2022

This chapter explores how the luxury firms communicate their commitments promoting sustainable development and evaluating how these firms create a dialogue in social media with stakeholders. Moreover, the authors analyze how luxury firms get involved with the 17 Sustainable Development Goals explaining the activities they communicate to contribute to society. The methodology used in this research is based on case studies identifying the specific actions of luxury fashion and accessories brands, such as LVMH, Kering, Richemont, CHANEL, Essilor Luxottica, Chow Tai Fook, PVH, and Swatch Group. The results show that all luxury fashion and accessories firms include information on the SDGs on LinkedIn communicating how they contribute to achieving the SDGs with a set of activities, although there is room for improvement to increase the communication that is made in favour of the SDGs, as shown in their sustainability reports.
The COVID-19 Pandemic and Its Impact on the Global Market
Authors: Khan Imran
Published: August 2022

The global economy has expanded tremendously in recent years. However, this growth was hampered by the deadly COVID-19 outbreak, which forced countries to confront economic ramifications at both the micro and macro levels. The pandemic has posed a challenge to both producers and consumers, and businesses have been compelled to change their management styles for survival. Despite the return of the global market to normalcy, there remain questions over whether firms should continue to apply the same management strategies employed during COVID-19 or revisit their management practices in light of the post-COVID-19 climate. To address these issues, this study explores major global developments in entrepreneurial activity and economic growth in the aftermath of COVID-19, with the goal of assisting organizations in adapting and reacting during pandemic times to ensure long-term survival. Finally, the author proposes best practices for businesses to make rational decisions as well as an exhaustive review of global economies and markets to forecast their economic well-being post COVID-19.
Preparation Structural and Optical Analysis of Tungsten Sulphide (WS2) Thin Film by DC-Sputtering
Authors: Ali Mehdi Muhammad  Faizan , Hussain Syed Sajjad , Riaz Saira
Published: August 2022

Tungsten Sulfide (WS2) has been appeared as visible range semi-conductors with having substantial direct band gap. In two-dimensional (2D) transition metal dichalcogenides (TMDC) i.e.WS2 has been growing research attention over more than the past twenty years in low cost, energy-efficient, adaptable or environment-friendly material, which is crucial part of optoelectronic emission devices. WS2 semiconductor thin films were grown on glass and Si substrates by using DC sputtering method. During deposition the substrate were kept at temperature of 200°C. The thin films were studied by X-ray diffraction, UV-Vis spectrometry and Spectrofluorometer (FS5). XRD analysis revealed the nature of grown film effected by temperature of substrate results in to be amorphous. Photoluminescence analysis at 532nm and optical study proved the direct to indirect band transition in WS2.
Colorimetric Detection of Deltamethrin Pesticide from Biological Samples Based on the Peroxidase-Mimc Catalytic Activity on MnO2/SnO2
Authors: Pandey Jay Kumar , Yadav Anil Kumar , Purushotham Malleboina , Gour Nikita Indrapalsingh , Gurnule Gaurav Gulab , Yadav Karm Raj
Published: August 2022

For the creation of chromogenic agents, an exogenous catalyst can be used, which can enhance complexity and interfere with the colorimetric detection of Deltamethrin (Dmp). This study revealed that MnO2/SnO2 nanocomposite to mimicked peroxidase activity, leading to the devel Deltamethrinment of a simple and reliable sensing system containing ATCh-TMB-H2O2 for the selective and sensitive assay of AChE activity and its inhibitor Deltamethrin, which is described in detail in another publication. As acetylcholine hydrolysis was shown to modify the peroxidase-like activity of acetylcholine, this activity was used to measure Deltamethrin with exceedingly sensitively with a low limit of (LOD) of 4.0 ng mL-1. The AChE inhibition allowed for the detection of Deltamethrin with a low-order. The real-world samples can be successfully identified using this method.
Optimizing the Morphology, Structure and Optoelectronic Properties of Aluminum Doped Zinc Oxide Thin Films Developed via Wet Chemical Synthesis
Authors: Ur Rehman Mian Muneeb , Khan Zuhair , Ahmad Mohammad , Ali Asghar , Aslam Shaheer
Published: August 2022

Transparent conducting oxides (TCOs) are wide band gap semiconductors having found their use in optoelectronics, flexible electronics, flat panel displays, electrochromic windows, transparent heater windows, and many more. Aluminum (Al) doped zinc oxide (AZO) is an important TCO material which is being widely investigated for such applications. Its optoelectronic properties can be tuned by adjusting the Al content. In this work we study the variation patterns of the electrical conductivity and the optical transparency of AZO thin films with altering the Al content between 0 and 8 at%. The AZO thin films were prepared by wet chemical synthesis from its stabilized sol of zinc acetate dihydrate and aluminum nitrate nonahydrate dissolved in an ethanol and methanol mix. The morphological, electrical, and optical characteristics of these films were explored employing optical microscopy, Hall effect measurements, and UV-Vis-NIR spectrophotometry, respectively. We found out that annealing induces cracks into the AZO thin films and can severely degrade its electrical conductivity. Therefore, it’s imperative to control the Al content as well as the film morphology and structure. Before studying the effects of the Al content, the cracks were mitigated by optimizing the deposition and annealing conditions. The films were spin coated from its sol at 3000 RPM for 30 seconds. The films were dried at 100 °C and were subsequently annealed at 450°C. Since annealing induced cracks, therefore three coats were applied and annealed each time to mitigate the number of transverse cracks across the thickness of the film. The crack minimization was also confirmed by the enhancement in electrical conductivity. For the uniform crack-free AZO films, the Al doping was found to significantly modify the electronic behavior of the films. We expect an initial increase in the conductivity up to around 2 at% Al doping beyond which a decrease in conductivity is expected due to Al2O3 formation.
Synthesis and Dielectric Characterization of Nd Doped SrTiO3 Ceramics for Energy Storage Applications
Authors: Hunize C.V. Muhammed , Joseph M.A. , Murali K.P.
Published: August 2022

A detailed study on the structural and dielectric characterization of the Nd doped SrTiO3 ceramics at radio frequencies were conducted in this paper. Sr1-xNdxTiO3 (x from 0 to 0.13) ceramics were synthesized using the conventional solid state ceramic route and the phase purity was confirmed through XRD analysis. XRD patterns of the ceramics showed almost similar peaks with no additional phases. A reduction in the lattice parameter can be observed with increase in the Nd content, which can be attributed to the possible lattice shrinkage due to the substitution by a smaller sized ion. The SEM images also showed a reduction in grain size which can be due the fact that Nd doping induces Sr and Ti vacancies in the system which inhibits the grain growth. The dielectric characterization at 1 MHz was done and optimal values of εr=5496 and tanδ=0.0925 were observed at x=0.1. Thus the synthesized ceramics can be used for energy storage applications.
The United States Position on the Military Assistance to Great Britain at the Beginning of the World War II (1939 – 1941)
Authors: Tkachuk T.
Published: August 2022

The article examines the problem of relations between the two leading countries of the world – Great Britain and the United States, which had a significant impact on the international political situation in the world in 1939–1941, and still have nowadays. As a vector of research, the author used the factor of American military aid to the British governments of N. Chamberlain and W. Churchill to fight against Nazi Germany. According to this, the author aimed to conduct a comprehensive analysis and his own assessment of the United States’ position on providing Britain with the necessary weapons and ammunition at the beginning of World War II.

During the research the author used a comparative-historical method to analyze various factors influencing the US position on military assistance to London, a problem-chronological method to present the material in chronological order, and a statistical – to analyze the attitude of ordinary Americans on important decisions of the Roosevelt administration. That allowed the author to analyze and rethink the evolution of the United States’ position on Britain in the problem of providing military aid regarding the current geopolitical situation.

The author works out that under the necessity of supporting London with various types of weapons, armament and ammunition to fight against Hitler’s regime the United States significantly changed the principles of its foreign policy – from “isolationism” in 1939 to its cancellation in the late 1941. At the same time, according to the author, this process was caused by a number of factors, including both the “isolationist” opposition in Congress and the Roosevelt administration’s gradual understanding of the Nazi regime threat to the security of the United States.
Non-Financial Disclosure and Economic Performance of Top Italian Listed Banks
Authors: Baldissera Annalisa
Published: August 2022

Abstract

This study aims to analyze the relationships between the economic performance of Italian listed banks and their GRI disclosure (GRID), understood as the level of disclosure of their non-financial reports according to the GRI standards. The study selected 6 among the Italian listed banks with the highest capitalization as of 31/12/2020 and analyzed the relationships between their economic performance and their GRID by applying three models: Linear Regression, Support Vector Machines, and Decision Trees. The research highlighted the existence of positive relationships between the economic performance of banks – measured in terms of capitalization, size and leverage – and their GRID, while the relationship with profitability is negative. Unlike the analyzes that see disclosure as a factor capable of improving economic performance, this research starts from the assumption that the best economic performance favors a wider disclosure. Furthermore, the study applies machine learning which represents a non-traditional methodology, not yet fully exploited in the field of sustainability reporting.

JEL classification numbers: M21.
Keywords: Non-Financial reporting, GRI standards, Banking sector, Economic performance, Machine learning.
Fatores explicativos do estágio de adoção das IPSAS nos maiores municípios brasileiros
Authors:   , Silva Maysa Alves Correa
Published: August 2022

As mudanças contábeis provocadas pela implementação das International Public Sector Accounting Standards (IPSAS) tornaram-se um assunto de discussão e relevância desde 2008 no Brasil. O país está em processo de convergência nas três esferas de governo, federal, estadual e municipal, mas este último tem apresentado as maiores dificuldades de implementação devido às limitações institucionais enfrentas pelas prefeituras. Com isto, o objetivo deste estudo consiste em analisar a influência dos aspectos econômicos, financeiros, sociais, políticos e tecnológicos no estágio de adoção das IPSAS nos maiores municípios brasileiros. Com a construção de um índice de estágio de adoção das IPSAS (IEIPSAS), foi possível quantificar o nível de adoção das normas nos 200 maiores municípios do país. Posteriormente, para verificar a relação dos fatores econômicos, financeiros, sociais, políticos e tecnológicos foram coletadas variáveis como: Produto Interno Bruto per capita; Dívida Consolidada; Receitas próprias e despesas com pessoal; Índice FIRJAN de Desenvolvimento Municipal de Educação; Constructo de Transparência (Portal da Transparência; Atuação e Atividades de controle interno em Transparência, Prevenção e Combate à Corrupção); Qualidade da informação contábil e fiscal; Governança; Ideologia Partidária; Contabilidade; Sexo, Escolaridade e Idade do Prefeito das eleições, e Estrutura em Tecnológica da Informação, e aplicou-se uma regressão linear múltipla a fim de verificar a possível relação delas com o IEIPSAS. Os resultados demonstram que municípios com maiores PIB per capita apresentaram melhores condições para investimento em capacitação profissional e equipamentos para o processo de convergência às IPSAS. Além disso, os municípios mais endividados apresentaram maior conformidade com as normas, especialmente, por ser um ano de pandemia no Brasil, no qual as prefeituras precisaram realizar uma maior prestação de contas de todos os recursos recebidos de outras esferas do país. A variável índice Firjan em educação apresentou uma relação negativa, no qual não necessariamente o alto nível educacional do município apresenta relação com mais adoção das IPSAS. Isto é comprovado pelo baixo envolvimento do meio acadêmico no processo de elaboração da convergência. A variável qualidade da informação contábil e fiscal também se mostrou significativa, sendo algo esperado, pois os municípios que elaboram demonstrativos de maior qualidade terão mais facilidade na implementação das normas. Os resultados ainda mostram, que a variável governança foi significativa e representa o envolvimento de redes decolaboração, com diferentes profissionais na convergência às IPSAS. Em meios gerais, o estudo reforça que a implementação das IPSAS deve ser planejada de acordo com as particularidades de cada região, uma vez que fatores externos exercem influência sobre o processo. Palavras-chave: IPSAS. Institucionalização. Fatores Institucionais explicativos. Municípios.
Dinâmica espacial da transparência fiscal e fatores explicativos nos municípios brasileiros
Authors:   , Rocha Tiago Carneiro da
Published: August 2022

Apesar das legislações e ações fiscalizadoras para o impulsionamento da transparência fiscal nos entes federativos brasileiros, ainda, para alguns entes municipais, encontram-se realidades que dificultam o estabelecimento de uma transparência adequada e efetiva. Tais diferenciações estão atreladas à possibilidade de os governantes utilizarem seus poderes para influenciarem o processo de divulgação de informações, conduzindo suas práticas em benefício próprio, sobretudo aumentando os possíveis conflitos de agência e ao mesmo tempo ocultando condutas de corrupção, erros, falhas e práticas de má gestão, que podem deslegitimar os seus governos. Diante do exposto, o objetivo deste estudo consistiu em identificar a relação espacial da transparência fiscal entre os municípios brasileiros, bem como avaliar a influência de fatores explicativos desta transparência. Para tanto, coletaram-se dados dos 5.570 municípios brasileiros referentes à gestão municipal de 2017-2020. Os dados foram submetidos à Análise Fatorial Exploratória para criação de um índice municipal de transparência fiscal à Análise Exploratória de Dados Espaciais para identificar as associações espaciais na transparência fiscal entre os municípios brasileiros, e a um Modelo Econométrico de Regressão Espacial para avaliar as relações de fatores na determinação da transparência fiscal. Como resultados identificou-se que os índices de transparência estão auto correlacionados espacialmente, formando conglomerados de alta e de baixa transparência fiscal, indicando relações de vizinhança. Quanto aos fatores explicativos encontraram-se evidências de que, os municípios da região sudeste e o nível de transparência dos municípios vizinhos são aspectos espaciais que afetam a transparência fiscal por intermédio das relações espaciais e da aplicação do isomorfismo mimético, que nem sempre leva a legitimação dos governos subnacionais. Ademais, os municípios geridos por prefeitos com maior nível de escolaridade, bem como os percentuais de arrecadação própria e os de despesa com pessoal, influenciam na transparência fiscal mediante ações de redução ou estímulo à assimetria informacional conforme as escolhas públicas dos gestores, visando os seus interesses próprios. Palavras-chave: Dinâmica Espacial. Legitimação. Transparência Fiscal.
Korelasi Penggunaan Media Quizizz dengan Motivasi Belajar Siswa pada Mata Pelajaran PAI
Authors: Baniardhi Irham , Sa'diyah Maemunah
Published: August 2022

This study aims to measure or analyze whether there is a significant correlation or relationship between the use of Quizizz media and the learning motivation of class VIII students in Islamic education subjects at SMPN 1 Bogor. This study uses a correlational quantitative research approach. The population in this study were all students of class VIII SMPN 1 Bogor as many as 296 students. The sample of this study was 25% of class VIII SMPN 1 Bogor, which was 74 students. Data was collected using a questionnaire and documentation techniques. While the data analysis technique uses statistical techniques, using product moment correlation to find the relationship between the two variables. The results of data analysis showed a positive correlation between the use of Quizizz media and the variable of student learning motivation with the value obtained by the value of rcount = 0.495. Thus, when compared to the value of rcount with the value of rtable, by taking a significance level of 5% and degrees of freedom n-2 = 74 – 2 = 72. Thus, the value of rcount > rtable = 0.495 > 0.232. Then based on testing the significance of the correlation coefficient using the t test formula, the tcount value is 4.833 and the ttable value at = 0.05 is 1.666, which means Ho is rejected and Ha is accepted.

Keyword: Quizizz, Learning Motivation, Islamic Education