bluuebunny/crossref_metadata_2025 huggingface dataset:
Pros and cons of gst in india
Authors: C Mugunthan , K.R Vijayamalleeswari
Published: March 2020

GST is a form of VAT that would consist each and every one of the indirect taxesinto one right through all the region of India. That means each state will have the identicalGST rate not like nowadays where the states can fix their individual rates. In uncomplicatedterms, GST means the state will contribute to the Central Sales Taxes that it is presentlygetting fully through the center. The Center in return will allocate the Service Tax with thestates.Thoughtlessly forthcoming Goods and Service Tax is one of the innovative steps inthe area of indirect taxes in the country past seventy years of independence. GST is insubsistence more than 150 countries of the world. It will taper economic space betweenproducers and consumers as it will be only value addition. The idea of one country, one actand one enforced tax will be observe. It is predictable that, it will help to get better theproduction in the country as well as will be benefit to the consumers, as highest rate of GSTis predestined. It will also facilitate to pass up the multiple taxation, processes, tax evasionetc. Government innermost GST and States GST. Therefore, in this investigate papercredible pros and cons about upcoming are discuss. The GST Bill has been accepted byleader of India on 3rd August 2016 inRajySabha and on 8th August 2016 in LokSabha with approval by more than 50 % of statelegislation. It is expected that GST will be implement from 1st April, 2017.
Impact of dividend announcements on share price behaviour among the selected companies in cement industry in india
Authors: V Chitra , T Hemalatha
Published: March 2020

This paper examines the impact of dividend announcement on share price among the selected companies’ in Cement Industry in India. Cement is one of the key infrastructure industries in India. The Cement Industry in India plays a significant role in the country’s economic development which generates substantial revenue for the Central and State Government through sales taxes and excise duties. The recent boom in infrastructure and the housing market has boosted our Cement Industry as the world’s second largest producer. This study finds that majority of selected companies in cement industry shows that share price volatility is high in predividend announcement. The company wise analysis depicts that out of six companies in Cement Industry five companies have shown positive impact on the share price and only one company have shown negative impact on the share price towards post-dividend announcements.
Effects of compensation on the job performance among hospital employees!! - a meta analysis
Authors: R Dayanandan
Published: March 2020

Hospitals are considered as life saving institutions and the service quality through the better performance of employees is an essential parameter to serve thecustomers. To sustain within the competition and to achieve the competitive advantage, it is vital to focus on the attitudes and job performance of the employees. Failure to design appropriate compensation system will have unfavorable impact on productivity and job satisfaction and overall effectiveness of the hospital. Though compensation in terms of salary increment, reward, health insurance, workers compensation, retirement plan and paid holiday were applied in the study hospital, the effect of such compensation was not tested still. Hence, the aim of this paper is to assess the effect of compensation on job performance of hospital employees. In order to address the objective, both primary and secondary sources of data were used. The required data was collected from 206 employees identified through stratified random sampling technique. The data collected through questionnaire was analysed by SPSS ( version 21) and descriptive statistics such as frequency, percentage, mean and standard deviation and inferential statistics such as onesample t-test, correlation and multiple linear regressions were used arrive the meaningful results. The findings show that 65% of the variance of the employee performance was significantly explained by three independent variables namely; compensation, salary and rewards. It is concluded that there is a significant effect of salary, reward and indirectcompensation on employee job performance in the hospital. It is recommended that hospital management needs to improve its compensation system time to tome and further studies to be conducted to investigate the strategies used to deal with the problems of employees recruitment and retention among others.
Resources optimization and overcoming challenges for event organization
Authors: Singh Kamaljeet
Published: March 2020

This article will discuss the challenges faced and importance of careful planning for conducting events at national level. Multiple challenges have to be anticipated and proper methodology to be devised in overcoming the same. Due to involvement of public money the added responsibility of proper management and optimization of available resources is of prime consideration. Practically two cases are taken and detailed analysis is bought out. The first event is technical in nature and the second one is sports event. The prerequisite of handling such events with utmost planning is of prime consideration and situation arising due to varied nature is to be taken into account. Further time management of the event is an important parameter to be considered.Various factors such as planning, handling, execution, resource mobilization, budget handling,assignments and overall analysis is presented in this article.
The role of television media in representing women: an review
Authors: A DEIVASREE ANBU , S Makesh
Published: March 2020

Media is considered as the fourth pillar of democracy and it is regarded as the mirror of the society because of its accountability towards the society. In this modern world, media is playing a major part and also a multiple role in the present scenario. Over the last few decades there was a drastic change in the life style of men and women. Globalization is also a particular reason for the change. Media has changed the existence of the people around the world. It is saidthat Men and women share equal places but it is not true. Men are found to be the dominating factor. They become the deciding authority in every aspect. It has indisputably spread its arms.There were times when the identity of a woman was confined to internal responsibilities, but in the recent years women have stepped out in order to establish their presence in each and every field. Women with their innovative ideas, filled confidence and sheer hard work, womenjournalists in media have given new dimensions to the media coverage and presentation. Both print and electronic media have made an impact on our lives.
Implication of gst on msme& its governance
Authors: CS .AZHAGURAJA , MALABIKA
Published: March 2020

Abstract: In the present day context Micro, Small and Medium Enterprises MSMEs play avital role in strengthening the country‘s economy in terms of their contribution to GDP andalso providing employment. India being developing country with vast population faces theproblem of vast unemployment. To address this specific problem the Prime Minister of Indiahad taken a lots of initiative by way of promoting champagne like Make in India, Stand upIndia, Start-Up India, Digital India and Pradhan Mantri Mudra Yojana (PMMY) etc. Theseinitiativesare aimed not only to help in the prosperity of Indian Economy but also to help inaddressing the unemployment problem among the youth. About 8% of the India‘s GDP isfrom MSME, at the same time there are 51 million MSMEs providing employmentopportunity for about 111 million employees. In the recent past Govt of India hasimplemented GST Bill which is seen with apprehension by different quarters of the economyand industry. The GST is considered to be the most momentous reform in India which isbased on the destination principle that would consolidate the various existing taxes likeexcise duty, central sales tax, service tax, octroi, local state taxes etc., The primary objectivebehind the GST is to simplify the taxes so that the cascading effect can eliminated. TheGSTis structured in such a way so as to enable the environment for MSME, ease of doingbusiness though tax collection mechanism, reduction in corruption, easy compliance, easyinter-state movement of goods etc. This paper brings out the implications of GST on MSMEs,and the data for analysis primarily is based on Secondary data,collected through annualreports of MSMEs& Statistical report of Income tax.
Pros and cons of gst in india
Authors: GOKILA  , SASIKUMAR SWETHA
Published: March 2020

GST is one of the most crucial tax reforms in India which has been longpending. It was supposed to be implemented from April 2010, but due to political issues andconflicting interests of various stakeholders it is still pending. It is a comprehensive taxsystem that will subsume all indirect taxes of states and central governments and unifiedeconomy into a seamless national market. It is expected to iron out wrinkles of existingindirect tax system and play a vital role in growth of India. This paper presents an overviewof GST concept, explains its features along with its timeline of implementation in India. Thepaper is more focused on advantages of GST and challenges faced by India in execution.
Baye‟s estimation of stochastic inventory model for deteriorating items with trade credit
Authors: N S INDHUMATHY , P R JAYASHREE
Published: March 2020

In this paper, a continuous time stochastic inventory model for deteriorating items with permissible delay in payments is considered. The demand is assumed to be a random variable with exponential distribution of time. In any classical inventory model, it was assumed that the purchaser must pay for the items received immediately. However, in practices, the supplier usually is willing to provide the purchaser a permissible delay of payments if the purchaser orders a large quantity. Hence, the focus is to find the optimal cycle time by maximising the profit function when a supplier provides a permissible delay of payments fora large order. However, the model contains the exponential parameter which is unknown and is estimated through MLE and Baye‘s under a squared error loss function. The conjugate Gamma prior is used as the prior distribution of exponential distribution. Finally, a numerical MCMC simulation is used to compare the estimators obtained with Expected risk and are shown graphically.
A study on organizational health among employees with reference to nlc, neyveli
Authors: S Chandrasekran , M Thiagarajan
Published: March 2020

The public sector is a complex web of general government, pension plan, and government business enterprises. There are three levels of general government: federal, provincial/territorial and local (i.e., municipal). The federal and provincial general governments include ministries, departments, and agencies. Local general government includes municipalities. The present study aims to find out the organizational health among the NLC employees, Neyveli. A samples of 100 respondents selected randomly were studied. A questionnaire method of survey was used to find out the organizational health among the NLC employees. The data were collected by using questionnaire as an instrument. Primary data were collected by conducting direct structured interview using questionnaire. All the respondents were asked the same questions in the same fashion and they were informed the purpose of study. Correlation and Regression analysis was applied to test the hypotheses. The findings and observations are the result and outcome of the interpretations made during the study of analysis.
A Study on Students’ Awareness about Organic Food Products and Purchase Behaviour with Special Reference to Tirupur City
Authors: M Sadika Sultana , S Thilak
Published: March 2020

This study is focused on the awareness among the students about organic products, buying behavior and attitude towards the organic products. The research design adopted in the study was descriptive design. This study is based on the primary data and the data has been collected from the students employing a structured questionnaire. The sampling technique used in this study is convenient sampling method where the sample size comprises of different types of students in order to test their awareness about organic products. A sample of 118 respondents was taken for the study. The tools applied to analyze the data included simple percentage analysis, chi-square test and average ranking analysis.
A study on innovative marketing practices in retail marketing sector-with special reference to big bazaar
Authors: NM Gayathri
Published: March 2020

The present paper provides a platform to understand the customer satisfaction towards retail products and how retail sector is adopting different kinds of strategies to attract the customers and also explains its CRM Practices; marketing practices etc A Researcher has selected 50 customers who are purchasing products from Big Bazaar in Shivamogga. It particularly focused on Benefits of the customers about offering discounts, any special services, games etc and also collects information about how this particular Retail marketing strategies contribute towards consumers taste and preferences , Finally the detail information about Retail marketing strategies and How it is very important for all service sector has explained clearly. Therefore, small attempt have been made to understand the benefits, taste, preferences and satisfaction of the Assessee towards Big Bazaar and how Retail Strategies plays an important role in Company development today. The structured questionnaire method conducted to the Big Bazaar consumers in Shivamogga and the data collected will be arranged properly for the findings. It concentrates on the new emerging challenges, opportunities and issues in the field of Marketing. Finally, it makes an attempt to offer suggestions to analyze the improvement of Retail Marketing Strategies.
The impact of industry 4.0 towards supply chain management
Authors: Yaakub Faziana Azah , Radzi Aisyah Muhd , Osman Muhammad Shafuan , Sorooshian Shahryar
Published: March 2020

This study is concerning the impact of Industry 4.0 towards supply chain management and the affect in the revolution of industry from the managerial perspectives.
Impact of industry 4.0 to the industrial location selection
Authors: Mazlan Mohd Tamizi , Tamrin Khairil Anuar Ramly , Sorooshian Shahryar
Published: March 2020

The global industries change rapidly where the technologies drive the business to meet productivity and client objective. Industries 4.0 take place as a transformation in business and production in establish of cost benefit and revenue. In this paper we will discuss how the industries 4.0 affected to the manufacture industries in implement technologies at the location of the industries.
Women entrepreneurship issues, challenges and empowerment through self help groups
Authors: Dr Ravi
Published: March 2020

Entrepreneurship is considered as one of the most important factors contributing to the economic development of the society. Entrepreneurs have been considered instrumental in initiating and sustaining socio-economic development. In India, concept of women entrepreneurship is of recent origin. Women have become aware about their rights and situations and entered in different fields of business. They have established their own successful business empires. They are contributing towards the growth of economy and improvement of their socio- economic conditions. Government of India has given due importance to women empowerment in the country and several schemes has been introduced for the upliftment of women entrepreneurs. Women workforce ratio in the country is increasing due to the increase in the women literacy rate in India.The concept of Self Help Groups (SHGs) is proved to be boon for the rural women in some states of India. It has not only raised their income but also their social status. This paper particularly focuses on various issues pertaining to women entrepreneur’s issues, challenges and future perspective in India.The women in rural areas are showing interest to become entrepreneurs because there is lot of financial facilities from the SHGs. SHGs are self-governed with decisions about production and marketing taken collectively, although the group leader is responsible for identifying potential marketing centers and consumer in formal groups. Informal groups empower rural women to manage rural industries and make decisions collectively for their common economic interests. The encouragement of women towards entrepreneurship leads to the development of the nation as they constitute half of the population. The study reveals the reasons for which they wanted to become entrepreneurs, the problems faced by them in the context of carrying out the entrepreneurial activities and suggestions to overcome the problems.
A study on employee commitment in tea industry with special reference to nilgiri district, tamilnadu
Authors: M Sadika Sultana , P) Boopathi
Published: March 2020

An Employee’s commitment is important to every working organization. This is a part of the employee’s attitude and job satisfaction. If they did not have commitment toward their work, it will affect the product quality was employed to collect respective questionnaire. The finally the study was conducted the towards employees’ level between employee’s commitment and job satisfaction and has resulted certain important findings. A sample size of 525 respondents was chosen for the study. Tolls such as percentage and chi-square test were employed for the analysis.
Confirmatory factor modeling on consumer buying behavior of rural credits in rural karnataka: theory of planned behavior as a reference
Authors: S Ingalgi Sanjeev
Published: March 2020

Many financial institutions including government institutions are grappling up to meet financial/banking demands. One of the hurdles could be lack of understanding consumer’s financial requirements by financial institutions. On the consumer side, many do not have sufficient financial literacy or formal education and lack experience in handling financial products. The result of this gap is leading to slower adaptation of financial products even though higher demand for financial products is a reality. The purpose of the research to explore various items of measurement pertaining to theory of planned behavior. Data was collected from target rural areas for this purpose. EFA was carried to on 27 indicator variables obtained from literature review. Three items were dropped, and six factors were extracted through EFA. Further reliability was established for six factors during EFA. In the next stage, confirmatory factor analysis (CFA) was carried out to establish measurement model fit. Path analysis between item variables and factors was carried out to check for critical ratios. During CFA, reliability test was carried out again using cronbach’s alpha and maximum reliability (H). Followed by convergent and discriminate validity check. The researcher has found that banks need to focus on small borrowers as some of them have good capacity to repay loan with interest. It was observed that regional rural banks have excessive documentation work and also It was observed that rural borrowers still rely heavily on informal loan distributors. The researcher felt that problem of recovery can be resolved through adopting systematic loan applications screening .The researcher suggested based on observation that banks should not be required to furnish any security except personal security
Assessment of quantitative critical thinking (q.c.t) and academic performance of business management students
Authors: P M Kulkarni , Veshne Nupur
Published: March 2020

An attempt is made to assess the quantitative critical thinking and academic performance of business management students using Quantitative Critical Thinking. In this investigation, the teaching methodology involving case study, simulation, live projects are evaluated on its impact on critical thinking. The current study aims at analyzing the relationship between Quantitative Critical Thinking ability and academic performance. Quantitative Critical Thinking (QCT) is applied to understand the relationship between the QCT and academic performance of students. The study also provides information with regards to the comparison of students from six B- schools in India.
A study on customer satisfaction towards the services of canara bank with special reference to tirupur city
Authors: M SadikaSultana , N B Ramitha
Published: March 2020

This study focuses on the performance and customer satisfaction in banking sector with special reference to Canara Bank Tirupur city. Data were collected from the customers of Canara Bank with a sample size numbering 530. A well-structured questionnaire was employed to collect data from the respondents. Tools such as percentage analysis, chi square test and garrett ranking tests were used to analyse the data. The analysis revealed certain interesting results regarding the customer experiences with respect to the bank’ facilities.
Car sharing as a solution to urban mobility problems in india
Authors: Pirzada Wasim , Singhi Rushina
Published: March 2020

Urban commuters are faced with diverse problems ranging from traffic jams, parking congestions, ownership responsibilities of vehicles etc. Urban mobility is in need of means that address the contemporary problems of the commuters and provide ubiquitous accessibility. This is the reason behind the success of car aggregators in urban regions of India. Car-sharing is an alternative to personal vehicle ownership. Car-sharing refers to accessing a car for money typically with the help of an online application. Car sharing provides an experience of enjoying all the benefits of a car without ownership responsibilities. Although there are many car-sharing providers around the world but remarkably car manufacturing companies like BMW, Ford, GM and others have also launched car sharing programs. This study is restricted to the car sharing programs launched by car manufacturing companies. Though such car sharing facilities by car manufacturing companies are not yet available in India yet this study attempts to identify its preference among the urban masses. The emergence of a few car sharing providers in India has been witnessed but the operational models are usually restricted to round trips. Many car manufacturing companies are using innovative car-sharing models like peer-to-peer model and fractional model which has enhanced accessibility and convenience. Our study provides a comprehensive understanding of the perceptions towards car sharing and its features in relation to the contemporary problems faced by commuters in Delhi NCR (India). The study also provides cluster level analysis based on the problems faced by commuters in order to map them to the solutions presented by existing and innovative transportation models. The findings of the study reveal that a huge majority of the commuters feel that Car Sharing Program could be an appropriate and better solution to the mobility problems. Moreover, a majority of them (62%) tend to prefer car sharing over online ride sharing cabs (like Uber). Notably, a majority (68.6%) of the respondents who usually commute through these online app based ride sharing cabs display preference for car sharing. This provides a plausible prognosis that car sharing models have a potential to capture a sizeable portion of the market from existing car aggregators (which is in accordance with the findings of Bert et al., 2016). Future research in this area could focus on the current trends related to existing car sharing models operating in India and its future. Also, any transition with regard to the perception of ownership of vehicles can also be taken up for further research
A study on retention strategies in mm forgings limited, chennai
Authors: R Devi
Published: March 2020

Employee Retention includes taking measures to urge workers to stay in the association for the most extreme timeframe. It is a procedure in which the workers are urged to stay with the association for the most extreme timeframe or until the fulfillment of the task. Representative maintenance is useful for the association and in addition the worker. Successful representative maintenance is a deliberate exertion by businesses to make and cultivate a domain that urges current workers to stay utilized, by having strategies and practices set up that address their differing needs. Maintenance of key workers is basic to the long haul wellbeing and accomplishment of any association. Retaining the best representatives guarantees consumer loyalty, expanded item deals, fulfilled associates and detailing staff, compelling progression arranging, and profoundly inserted hierarchical information and learning. Worker maintenance matters, as authoritative issues, for example, preparing time and venture, lost information, uncertain representatives, and an exorbitant hopeful pursuit are included. Henceforth, neglecting to hold a key representative is an exorbitant recommendation for an association. Different evaluations recommend that losing a center administrator in many associations costs up to multiple times his pay. Corporate is confronting part of issues in representative maintenance nowadays. Procuring educated individuals for the activity is fundamental for a business, yet maintenance is much more vital than enlisting.
A comparative study to measure the impact of big data analytics on service supply chain process
Authors: Singh Bhawna , Singh Rushina i , Shokeen Suman
Published: March 2020

Big data analytics is becoming a key to success for many organization as it extracts the productive value from a huge amount of raw data. This data helps in strategic decision making for continuous process improvements and advancement. This study also focusses on the impact of big data analytics on one of the most important process of an organization which is service supply chain process. ERP (Enterprise Resource Planning) is the tool which is used for big data analytics and based on that study was initiated for pre- and post-implementation of ERP for the years 2015 and 2017 respectively. Null hypothesis and H1 hypothesis are formed. Then, ten major factors have been identified which act as performance indicators for service supply chain process. Based on these factors data has been collected and analyzed. After obtaining the values one-way ANNOVA technique has been applied for testing of hypothesis. It has been observed that F calculated value comes out to be very high in comparison to the F table value which rejects the null hypothesis and proves that Big data analytics has an impact on service supply process.
Impact of motivation on workplace performance: a work model for millennials
Authors: Arora C-RIM Poonam
Published: March 2020

Motivation is and has always been the cardinal talk of discussion for management of any organisation. With Millennials joining the organisations, it’s becoming difficult for employers to retain them. An organisation invests its resources in molding and shaping its employees and so is always interested in retaining its employees. Millennials can be retained by motivating them to the core and bringing out best in them. There are different needs of an employee, which if fulfilled keeps their working morale high. This paper proposes a motivation model which is based on the factors affecting the performance of an employee at his workplace. The building blocks of this model are the ERG theory of needs. The new formed model defines factors which are a combination of financial and non financial incentives, responsible for boosting motivation of an employee. The study also tries to identify the prominent underlying factors responsible for increasing the level of motivation. Following a descriptive methodology, the study uses a structured questionnaire in which the data was recorded from a sample of 100 Millennials belonging to different age group of employees. The study attempts to find the preference of type of incentives preferred by employees to keep them motivated.
Agile valuable for control & ownership
Authors: K. V. V. S Kumar Varma , P. V. V Satyanarayana , P Vijaya Kumar
Published: March 2020

All day long we hear how great agile is that his, and how great agile is at that. agile-agile, agile!” That‟s what it‟s felt like in any IT organization for the past few years. The title of this paper reflects the issue of separation of ownership and control. In this article, we focused on a broad range of cornerstone issues and ways to improve with agile methodologies.We have managed software teams and established organization governance as part of program life cycle implementation. The organization‟s open to new things, but very pragmatic, like most of you. If it shows value and potential improvement, we‟re in. If not, it goes into the back seat. Leading software implementation governance with keeping ownership and control means you have to do what‟s needed and don‟t have time for much else.
Job stress: a study with reference to nationalized bank employees in tiruchirappalli district.
Authors: K Saravanan , K MuthuLakshmi
Published: March 2020

This paper examines the level of job stress among nationalized bank employees, Tiruchirappalli District. Further, this study explores the level of effect personal factors on job stress. Stress can be defined as a reaction to a stimulus that disturbs our mental balance. It has its existence in everybody‘s life nowadays. Stress refers to the strain from the conflict between our external environment, leading to emotional and physical pressure. Stress can‘t be avoidable, but one can learn how to manage it. Job Stress management scale was developed by Thomas Holmes (1981). Sample bank employees were selected by using simple random sampling method  because of easy accessibility and affordability analysed by using statistical package of social sciences.
A study on the performance appraisal of employees in jayam engineering works (p) ltd
Authors: M Thiagarajan , S Chandrasekaran
Published: March 2020

Performance appraisal should be a two way approach, both from the supervisor and subordinate. The study presents a review of the performance appraisal process in relation to performance and feedback at Hewlett Packard.  The purpose of PA is  to help the employee perform better, accomplish more and be motivated to work towards making an organization more effective. The performance appraisal is the evaluation of on employee job performance in order to determine the degree to which the employee is performing effectively. Performance appraisal should be designed to show more precisely how well workers are doing their jobs. The Performance Appraisal needs to be very transparent and helpful both to the employees and to the organization. The need is to get a feedback from appraisers and appraises working in the organization, about the current state of the PA. Only after analyzing the current state of PA, the human resource managers can go to the next step of improvements in PA. A survey is therefore required. The type of research chosen is quantitative in nature. The research is undertaken to ascertain the views / opinions of the Raters and Rates working with the company and to suggest appropriate modifications about the existing PA Structured questionnaire has been prepared and discussed personally with the respondents
信息化教学背景下的高职语文教学探讨
Authors: 李 春红
Published: March 2020

随着社会经济的不断发展和科学技术的迅猛进步，信息化技术在当前教育教学中的应用逐渐深化，极大地提升了教育教学质量和教学效率。本文主要针对信息化技术在高职语文课堂教学中的应用进行探究，指出信息化技术应用的优势以及特点，希望能为高职语文教学课程的改革和提升提供有效参考。
分阶建模 授之以渔——格点多边形的面积计算教学片断设计策略例谈
Authors: 黔 梅
Published: March 2020

如何在数学课题学习中提升学生的核心数学素养和学生的思维能力？只有通过对教学环节的精心设计，才能精准地训练和提升学生的思维能力和数学素养。本文试图以“格点多边形的面积计算”课题学习的教学设计为例，围绕思维的六种成分结构，来剖析和阐述在设计探究活动中，如何提升学生的思维层级，让高阶思维的培养有效落地。
提高高中体育课堂教学有效性的实践与探索
Authors: 陈 津昭
Published: March 2020

体育课堂从小学一直贯穿到大学，是不同的学习阶段必不可少的课程，是学生身体健康素质发展的重要途径之一。拥有健康的体魄是有效进行文化学习的基础，有效开展体育课程能够提高学生身体素质，让学生在智力发育的同时拥有健康的体魄，同时促进学生德智体美劳全面发展。提高高中体育课堂教学有效性，不仅是对学生身体素质负责，也适应新课标的全面发展的要求。本文将从高中体育课堂现状、高中体育课堂存在问题以及学校和教师如何提高高中体育课堂的有效性进行详细阐述。
Cytotoxic effect of Spirulina platensis extract and Ulva compressa Linn. on cancer cell lines
Authors: Maryati M. , Saifudin A. , Wahyuni S. , Rahmawati J. , Arrum A. , Priyunita O. , Aulia A. , Putra F.P.H. , As'hari Y. , Rasyidah U.M. , Fadhilah A. , Muflihah C.H. , Da'I M.
Published: March 2020

Studies have shown that algae and seaweed have cytotoxic activity. This study was aimed
to determine the cytotoxic activity of Spirulina platensis and Ulva compressa Linn.
extracts against cancer cell lines. The cytotoxic activity of the extract was carried out
using the MTT ((3-(4,5-dimetylthiazol-2-yl)-2,5-diphenyltetrazolium bromide) method.
Results showed that the ethanol extract and methanol extract of Spirulina platensis have
no cytotoxic effect against HeLa, WiDr, MCF7 and T47D cells. Water extract of Spirulina
platensis had no cytotoxic activity on T47D and Vero cells. Water extracts of Spirulina
platensis increase MCF7 cell growth. Phycocyanin powder also stimulates MCF7 cell
growth. Ethanol extract of Ulva compressa Linn. exhibited potentially cytotoxic activity
against MCF7 and moderate cytotoxic against WiDR cells with IC50 values are 31.86 μg/
mL and 104.93 μg/mL, respectively. It can be concluded that extract of Spirulina platensis
has no potential to be developed for cancer therapy. Ulva compressa Linn has the
potential to be developed as an anti-cancer. Further research for study the mechanism of
anticancer of Ulva compressa Linn on MCF7 was needed.
МЕТОДИЧНИЙ ПІДХІД З ОЦІНКИ ЕФЕКТИВНОСТІ СИСТЕМИ ЗВ’ЯЗКУ СПЕЦІАЛЬНОГО ПРИЗНАЧЕННЯ
Authors: Zinchenko A. , Pikul R. , Zinchenko K. , Liubarchuk K. , Yusukhno E. , Maksymenko A. , Sokol Yu. , Rindin Yu.
Published: March 2020

Найбільш характерними особливостями побудови систем зв'язку військового призначення є високий ступінь апріорної невизначеності стосовно оперативної обстановки та малий обсяг вихідних даних для планування зв’язку. У таких умовах важливий правильний вибір апарату оцінки прийнятих управлінських рішень, який дозволить посадовим особам органів управління системою зв’язку бути впевненим у правильності рішень, що приймаються. Прийняття рішення на побудову системи зв’язку будь-якого рівня, як правило, включає визначення мети її функціонування, вибір показників і обґрунтування критеріїв оцінки, синтез альтернативних структур і пошук раціонального варіанту розгортання системи зв’язку. Практика бойового застосування частин та підрозділів зв’язку переконливо показала, що в теорії та практиці організації зв’язку виникла необхідність в удосконаленні науково-методичного апарату, що буде відповідати сучасним умовам функціонування систем управління та забезпечувати більш адекватну оцінку ефективності систем зв’язку, що розгортаються. В зазначеній статті авторами запропоновано методичний підхід з оцінки ефективності системи зв’язку спеціального призначення. Запропонований підхід заснований на використанні показника доступності системи зв’язку спеціального призначення з першого разу. В ході зазначеного дослідження авторами використані основні положення теорії зв’язку, теорії завадостійкості та розвідзахищеності. Новизна запропонованого методичного підходу, на відміну від існуючих полягає в тому, що система зв’язку спеціального призначення оцінюється по узагальненому показнику доступності канальних та мережевих ресурсів системи зв’язку спеціального призначення, що є згорткою часткових показників оцінки ефективності системи зв’язку спеціального призначення. Практичне значення запропонованого методичного підходу полягає в тому, що запропонований підхід дозволяє оцінити систему зв’язку по більшій кількості часткових показників, визначити заходи щодо розгортання системи зв’язку та виробити заходи стосовно підвищення ефективності системи зв’язку спеціального призначення
Preparation, Characterization and Optical Property of LaFeO3 Nanoparticles via Sol-Gel Combustion Method
Authors: Theingi Mya , Tun Kay Thi , Aung Nwe Nwe
Published: March 2020

Perovskite LaFeO3 is one of the most useful materials for the application in a catalyst, gas sensors, and fuel cells, etc. LaFeO3 nanoparticles were synthesized by the citrate sol-gel method. According to the TG-DTA analysis on LaFeO3 xerogel powder, the proper crystallization temperature was found to be at 450 °C. The TEM images also show clear crystal formation was started at 450 °C. The LaFeO3 nanocrystalline particles were obtained by sintering the calcined powders at different temperatures (800 °C, 900 °C, and 1000 °C) for 4 hours. The resulting particles were characterized by XRD, EDXRF, FT IR, and SEM analysis. At 900 °C, the XRD pattern of LaFeO3 shows an orthorhombic crystal structure. The average crystallite sizes vary between 30-60 nm and the increase in crystallite size with increasing sintering temperatures and it may be due to the increase in grain growth. FT IR analysis shows strong La-O and Fe-O vibrations. Based on the XRD and FT IR data, the optimum sintering temperature was chosen at 900 °C. The SEM micrographs show that the morphology of LaFeO3 has small-sized grains with round shape. The optical properties were determined by UV-visible spectroscopy in the wavelength range of 300 nm-700 nm. The optical band gap energy values of LaFeO3 using Tauc’s plot were found to be about 2.45 eV. These results indicate that the LaFeO3 prepared by the sol-gel method has a relatively lower band gap value and so it can have the potential for photocatalytic applications.
Knowledge, Attitude and Practices of Standard Precaution among Nurses in Middle-East Hospital
Authors: Mohd-Nor Noorasyikin , Bit-Lian Yee
Published: March 2020

Introduction: Staff nurses are exposed to many blood and other fluids in the course of their day to day activities in Intensive Care Unit. Purpose of this survey is to assess the level of knowledge, attitudes and practices of standard precaution among nurses in Intensive Care unit, in Middle East Hospital. Method: This was a cross-sectional study and undertaken among nurses by self-administered and anonymous questionnaire that randomly selected in Intensive Care Unit, Middle East Hospital. Results: Female nurses accounted for majority of the respondents which covered 66.7% (n = 44) while male nurses make up around 33.3% (n = 22) of the nursing workforce in the study. 53% (n = 35) of the respondents reported not having any basic exposure or training in infection control practices, while the other 47% (n = 31) respondents received their training or basic exposure in infection control practices. Majority of the participants had high level of knowledge. Conclusion: In accordance to the self-reported questionnaires, 77% (n = 51) of the respondents practice good practices of standard precaution. The knowledge, attitude and compliance among ICU nurses in the middle-east hospital towards standard precaution was adequate.
PENGARUH PENGETAHUAN MASYARAKAT DAN MINAT PENERAPAN NILAI ISLAM TERHADAP KEPUTUSAN MENGGUNAKAN TABUNGAN PERBANKAN SYARIAH (Studi Kasus Masyarakat Kota Langsa)
Authors: Hasibuan Faisal Umardani , Wahyuni Rahma
Published: March 2020

Abstract

This research is done to determine: (1) the influence of people’s knowledge on the decision tgggo use Islamic Banking product, (2) The influence of Islamic values applicatgion on the decision to use Islamic Banking product (The case study of Langsa Town’s Community). The research uses a quantitative approach. The sampling technique is done by purposive sampling. The research data is collected by distributing quantionnaires to 100 respondent. The analysis techniques used are classic assumption test, multiple regression and hypothesis analysis.

Based on the data analysis result by using SPSS version 17 system, it concludes that on adjusted R-Square test, 38.5 %shows relationship and contribution of variables on the people’s knowledge and interest of Islamic values application in influencing the decision tu use the saving products and the remaining 61.5 % is explained by other variables of knowledge and interest in the application of Islamic values have an influence on the decision to use saving products.

The results F (simultaneous) F count of 32.014 > 3.09 F table so that it can be concluded that Ha is accepted, meaning that there is a simultaneous influence (together) of people’s knowledge variables and interest in applying Islamic values to the decision to use savings products. T test results (partial) variable knowledge of the decision to use savings products obtained t count of 4.408 > 1.660 t table, it means that Ho is rejected and Ha is accepted. Thus the people’s knowledge variable has a partially significant influence on people’s decisions to use Islamic Banking savings products.
GELENEKSEL BÜTÇELEME SÜRECİNE ALTERNATİF: BÜTÇELEME ÖTESİ YAKLAŞIMI
Authors: MERTER Abdullah Kürşat , ÖZER Gökhan
Published: March 2020

Hazırlanması ve uygulanması oldukça uzun süren ve maliyetli olan bütçelerin işletmelerde değer yaratma konusunda başarısız olduğu görüşü, birçok yönetici ve akademisyenin geleneksel bütçelemeye alternatif oluşturacak yöntemler aramalarına neden olmuştur. 2000’li yılların başında ortaya çıkan bütçeleme ötesi (beyond budgeting) yaklaşımı, bu alternatif yöntemler arasında en radikal olanıdır. Bu çalışmanın amacı, geleneksel bütçelemenin “neden” ve “nasıl” bu kadar tartışılan bir araç haline geldiği ve bütçeleme ötesi yaklaşımının geleneksel bütçeleme ile ilgili sorunları çözme konusunda ne kadar etkili olduğunu ortaya koymaktır. Çalışmada bütçeleme ötesi yaklaşımının literatür taraması ve vaka örnekleriyle kavramsal olarak değerlendirilmesi yapılmıştır. Ayrıca diğer çalışmalardan farklı olarak bütçeleme ötesi yaklaşımının uygulandığı vaka örneklerine yer verilmiştir. Literatür taraması ve vaka örneklerinden yola çıkarak bütçeleme ötesi yaklaşımının kullanımının oldukça sınırlı olduğu ancak döngülü tahminleme, dengeli puan kartı ve kıyaslama gibi modern tekniklerle birlikte kullanıldığında işletmelerde etkili bir yönetim modeli olması oldukça muhtemeldir.
Photovoltaic Geographical Information System module for the estimation of solar electricity generation: A comparative study in Khyber Pakhtunkhwa Pakistan
Authors: TAJBAR Sapna , RAFİQ Lubna , BIBI Sahar , SAIDULLAH Maha
Published: March 2020

Renewable energy resources are safe and easy to access giving solution to the problems caused by non-renewable energy resources (fossil fuels etc.) and can balance the increasing demand of the electricity generation in Pakistan. The aim of this study was to utilize PVGIS module to estimate the solar electricity generation at six districts (such as Dir, Mansehra, Peshawar, Buner, Dera Ismail Khan (DIK) and Chitral) of Khyber Pakhtunkhwa province of Pakistan. PVGIS is a web based interactive GIS system provided database (based on meteorological geostationary satellites e.g., Meteosat & GOES) which include monthly and yearly average values of the global solar irradiation on horizontal and inclined surfaces, as well as climatic parameters (i.e.; Linke atmospheric turbidity, the ratio of diffuse to global irradiation). Based on the PVGIS module, monthly averages of global irradiation were utilized to estimate the solar electricity generation at six locations of Khyber Pakhtunkhwa. The results showed that the daily as well as monthly electricity production (Ed and Em) and global irradiance (Hd and Hm) for all the districts are maximum in the months of March until October and minimum during January, February, November and December. The acquired results of the estimated electricity production (kWh) and the estimated irradiations (kwh/m2) per year from a PV system for the six districts exhibited that Dera Ismail Khan (DIK) district has highest estimated electricity production as well as estimated irradiations followed by Buner, Dir and Peshawar districts. It is concluded that PVGIS datasets can be used for the estimation of solar electricity generation and as a support system for the policy-making in the region.
Contabilidad y control ambiental
Authors: Franco Ruiz Rafael
Published: March 2020

Durante la mayor parte de la historia humana la problemática ambiental ha sido ignorada a partir de la consideración de unos recursos naturales infinitos. En la economía clásica el problema es abordado por primera vez por el economista Thomas Robert Malthus, pero sus planteamientos sólo alcanzaron censuras sociales y con posterioridad el asunto se olvidó hasta el siglo XX, cuando resurgen las preocupaciones desde la economía y las ciencias sociales.En la contabilidad y en el control la historia es más joven, los primeros documentos se remontan a la década de 1960, aunque existen antecedentes sobre valor y precio de estos recursos desde 1931. El asunto se ha manejado, especialmente, como un problema macro-económico sin interés ni desarrollos microeconómicos, donde sólo emerge su estudio en la década de 1980.La temática es iniciática, pero se fundamenta en resultados de investigación y prácticas profesionales y se constituye en un indicador de caminos de progreso del conocimiento que dinamice la innovación tecnológica en el campo.
Founders' Education and SME Performance in Kosovo
Authors: Latifi-Mustafa Njomza , Havolli Ymer
Published: March 2020

This research deals with the professional preparation of the founders of the SME sector in Kosovo, and also aims to present the state of abilities and skills of the founders of SMEs. Also of interest in this research is the analysis of the skills of managers, founders of SMEs, what is their perception regarding the reflection of education in the SME business, namely what is their performance which should be reflected in the success and development of SMEs. The paper therefore aims to analyze the education and reflection of this education on the success of SMEs. Economic and social development in Kosovo, and elsewhere, depends on the success of SME owners and managers. This management structure will be able to move SMEs forward if they have an important factor such as education and experience in the sector where the SME operates. This paper explores the professional background of the founders, the size of the business structure, the experience of the founders in the field where the SME was founded, the age at the time of its establishment, the impact of technology.