bluuebunny/crossref_metadata_2025 huggingface dataset:
R&D and Management-auditor Disagreement
Authors:   Korea Accounting Information Association, Cho Eun Jung , Chung Juryum
Published: January 2023

[Purpose] R&D investment is indispensable for long-term growth and survival in business and the amount involved is quite significant. However, the outcome and benefit are not visible in short term, which increase the information asymmetry between management and information users. Also R&D is often misused as a tool for real earning management or accounting treatment. Therefore in this study we analyse how the R&D affect the audit quality, proxied by management-auditor disagreement.
[Methodology] The regression model is used with KSE and KOSDAQ listed firms. Also for robustness test, propensity score matching method is used to mitigate potential endogeneity issue.
[Findings] We find that firms with larger research and development investment have less management-auditor disagreement, and this association weaken in big4 auditor group. This results imply that high audit risk decreases the audit quality, but high quality audit by big4 auditor could decrease the audit quality deterioration. Also the firm expensing all R&D investment rather than capitalization has higher management-auditor disagreement, which indicate that the auditor adjust capitalized R&D expenditure to expense.
[Implications] This study could broaden the understanding on financial statement and audit quality by suggesting that R&D expenditure affects the audit environment.
Female Employees and Implied Cost of Equity Capital : Focusing on Korean Affirmative Action in 2006
Authors:   Korea Accounting Information Association, Lee Sang Hyuk , Moon Boyoung , Chun Hongmin
Published: January 2023

[Purpose] This study empirically examined the effect of the female workforce on firms’ implied cost of equity capital after implementing Korean affirmative action (Equal Employment Act) in 2006.
[Methodology] Using samples publicly listed firms between 2002 and 2019, this paper conducted an empirical analysis to investigate the influence of the female workforce on the cost of equity capital for firms listed in the Korean Stock Exchange.
[Findings] The result indicates that the more the female employees in a firm, the lower the cost of equity capital, especially after implementing affirmative action in 2006. This means implementing affirmative action in 2006 might be the crucial factor for the market participants positively evaluate high female workforce.
[Implications] As the first study to verify the effect of the female workforce on the cost of equity capital of firms, the results can provide incentives for corporate managers to more strategically hire and nurture female employees after the implementation of affirmative action in 2006. In addition, the results support the positive effects of government policies on promoting women's employment and provide implications for capital market participants evaluating companies that are active in women's employment.
The Value Relevance of R&D Investments During The Disease Crisis : The Focus on Pharmaceutical and Bio Industries
Authors:   Korea Accounting Information Association, Park Yeon-ho , Jeon Seong-il
Published: January 2023

[Purpose] The cause of disease crisis in the capital market is Spreading of infectious disease. Therefore, the bio-pharmaceutical industry attracts the market investors attention during the disease crisis as rising health and medical demands. In this paper, we study the investors reaction to R&D investments of the bio-pharmaceutical industry during the disease crisis.
[Methodology] We classify SARS in 2003, Swine Flu(H1N1) in 2009 and MERS in 2015 as the disease crisis. Also, we employ valuation multiples implied by the Ohlson(1995) model as a proxy for the market investors reaction.
[Findings] We find that a pricing multiple on R&D expenditures of the bio-pharmaceutical industry is greater for the disease crisis excluding H1N1 than previous years. Moreover, We also find some suggestive evidence that there is the difference between COVID-19 and other disease crises of the market investors reaction of the R&D investments.
[Implications] Our findings contribute to the related literature by presenting first empirical evidence of value relevance on the R&D investment of the bio-pharmaceutical industry using the disease crisis.
Distribution of Skipjack (Katsuwonus Pelamis) Fishing Areas using Purse Seine Fishing Equipment in WPP 573
Authors: Muhammad Nursan  , Yonvitner Yonvitner , Agus Syamsul Bahri
Published: January 2023

Estimation of fishing grounds is one solution to facilitate time efficiency in fishing activities. Efforts are made to predict the fishing ground (fishing ground) through an approach to oceanographic physical conditions. The dynamics of skipjack fishing areas are influenced by oceanographic parameters such as sea surface temperature and chlorophyll-a concentration. Skipjack tuna (Katsuwonus pelamis) is the main type of fish caught in Indonesian waters. This study aims to analyze the dynamics of oceanographic conditions in the form of sea surface temperature and chlorophyll-a distribution, the relationship between skipjack fishing season and the dynamics of sea surface temperature distribution and chlorophyll-a distribution in WPP 573 waters 2016-2020 and predict skipjack fishing season.The catch results show that the average SST value obtained from the fishing grounds is 29.44 oC, the minimum value is 26.76 oC and the maximum value is 32.32 oC, while for the concentration of chlorophyll-a the average value obtained is 0.19 mg/ m3, the minimum value is 0.08 mg/m3 and the maximum value is 0.95 mg/m3. The average temperature and chlorophyll-a 2016-2020 that coincided with the high catch were 28.5oC and 0.23 mg/m3. The results of the MaxEnt model show that the evaluation of the model is in a good category, the percentage of SST contribution is higher than Chlorophyll-a, the probability index value for skipjack fish is around 0.5-0.8 and the results of the validation of fishing data are mostly widespread according to the results of the 2016-2020 MaxEnt model. The results also show that the east season, namely June, July and August, is a good fishing season for skipjack tuna, whereas skipjack catches decline in the west season, December, January and February.
The Population Dynamics of the Exploited White Shells (Meretrix meretrix) at the Kambu River Estuary, Southeast Sulawesi
Authors: Bahtiar  , Pratama Muhammad Digul Jaya , Purnama Muhammad Fajar , Findra Muhammad Nur
Published: January 2023

White shells is one of the types of shellfish that is exploited by the community around the Kambu River estuary whose population dynamics is not known certainty. This study aims to determine the population dynamics of white shells in the Kambu River estuary, Southeast Sulawesi. This research was carried out for six months from August 2021 to January 2022. white shells were collected using garok in all parts of the waters. The shell length was measured using a caliper with an accuracy of 0.05 cm. Data on population structure, growth and mortality of clams was analyzed using FiSAT II version 3,0 software. The results showed that the population structure of white shells were dominated by one size group (young adult) which were distributed. The growth parameters of white shells consisted of asymptotic length (L∞) and growth coefficient (K) were 58,91 mm and 1.1, respectively. Natural mortality (M) of white shells at an annual mean temperature of 28oC was 1,59 yr-1, while fishing mortality (F) and total mortality (Z) of white shells were 3,16 yr-1 and 4,75 yr-1, respectively. The white shells were in an overexploitation condition with an exploitation level (E) of 0,67 yr-1.
Management Indicators of Layur Fish (Trichiurus lepturus Linnaeus, 1758) in the Sunda Strait
Authors: Kurnia Rahmat , Boer Mennofatria , Yati Ikhlas , Suryana Asep Agus Handaka
Published: January 2023

Trichiurus lepturus has an important role at the tropic level and is an economically important fish. The purpose of this study was to examine management indicators in the form of time series of catches per effort (CPUE), asymptotic length over time, exploitation rate, ratio of first caught length (Lc) to first gonad maturity length (Lm), and spawning potential ratio (SPR). ). The research was conducted in the Sunda Strait, samples of fish landed at PPP Labuan, Banten. The analytical method used is long frequency analysis, surplus production model, and SPR analysis. The number of male and female fish observed was 396 and 299 respectively. The minimum length of male layur fish is 438 mm and 421 mm for females. The maximum length of the male layur is 843 mm and the female is 773 mm. CPUE results tend to increase from 0.416 in 2014 to 1.043 in 2019. The exploitation rate (E) of fish is 0.85 which indicates that it has experienced over exploitation. Asymptotic length 938.33 mm. The whitefish caught for the first time at Lc = 579.5 mm had an SPR of 13.10% and at Lm = 718.5 mm it had a fairly high SPR of 31.7%. Catch size occurs before layur fish spawn. SPR below the biological reference point. However, in 2019 there was an increase in catches allegedly due to a pause in fishing due to the tsunami in 2018.
Front Matter
Authors: Seminar Annisa Utami
Published: January 2023

Front Matter - JSKPM Vol. 06 No. 06 Desember 2022
Qualitative Analysis of DG-TFET Structures with Gate Material Engineering
Authors: B. Balaji  , Sadhu Satya Sravani  , Srinivasa Rao K.
Published: January 2023

The paper largely focuses on enhancing device parameters of a Double Gate Tunnel Field Effect Transistor structure such as ON current, OFF Current,transconductance and ratio of ON current to OFF current (ION / IOFF) using hetero dielectric gate material. The paper presents three state of art of dual gate TFET i.e., Conventional Double Gate TFET (CDGTFET), horizontally placed Dual Material Double Gate TFET (HDMDGTFET), vertically placed Dual Material Double Gate TFET (VDMDGTFET). The dual material dielectric combinations used in the structures are (SiO2-TiO2), (HfO2-TiO2) and (SiO2-SiC). The Structures are being modeled using Silvaco Atlas tool. Simulations of these structures are carried out and various electrical parameters have been obtained. The results obtained from simulation of these structures are being presented and discussed in this paper. Comparison of the three structures is carried out and resulted in the reduction of ON Current and OFF Current is observed.
Design and Development of Low Power Clock and Data Recovery Circuit for Asynchronous Network on Chips
Authors: T. Nagalaxmi  , Rao E. Sreenivasa , P.Chandrasekar
Published: January 2023

Today, the current buffered router Synchronous Network on Chip architecture consumes significant chip area and power. Therefore, based on biased routing, buffer-less routers have recently been predicted as a possible solution, but they suffer from contiguous port assignments, slow critical paths, and increased latency. Asynchronous Network on Chip architecture emerges as the best option for avoiding glitches and consuming less power. A clock and data recovery circuit is used to recover the clock signal from the router-generated data and reduce power consumption in a Multiprocessor System on Chip. This paper proposes a clock and data recovery circuit design for an asynchronous Network on Chip. The proposed 4x4 Mesh router architecture implemented in this paper can process 64-bit of data samples with a depth of 64. When comparing the proposed architecture with the existing NoC architecture, the proposed architecture has shown a power reduction of 5times. The proposed architecture has consumed a total power of 0.103W.
Using iMTGSPICE to Optimize Cascaded Miller OTAs and Boost Electrical Performance, Robustness and Reduce Die Area
Authors: Banin Júnior José Roberto , Alves de Lima Moreto Rodrigo , Da Silva Gabriel Augusto , Pinillos Gimenez Salvador
Published: January 2023

Analog designers usually cascade several basic analog building blocks that were previously optimized to increase the open-loop voltage gain (AV0) and to avoid the increasing of the Design and Optimization Cycle Time (DOCT) of a given System-On-a-Chip. However, still exist a big doubt about if this approach is really better than that considering the implementation of amplifiers in cascade, without considering previously optimized analog building blocks. Thus, the main objective of this paper is to perform a detailed comparative study between robust amplifiers in cascade implemented without using analog building blocks previously designed and optimized and a similar one that uses analog building blocks previously designed and optimized (typical design approach). The computational design and optimization tool, named iMTGSPICE, which uses heuristics algorithms of the Artificial Intelligence integrated to the expertise of the analog designers (Human Intelligence), is used to perform these implementations to remarkably reduce DOCT of these implementations. This work demonstrates that it is possible to reduce the total gate area (44.6%) and to increase the operating temperature range from 0oC to 36oC to -40oC to 125oC of the robust amplifier in cascade that was implemented without using analog building blocks previously designed and optimized compared to one that was implemented by using analog building blocks previously designed and optimized.
An Introduction to Metal and Via Fill
Authors: Ramkumar Krishna
Published: January 2023

In VLSI manufacturing, certain steps such as Chemical Mechanical Polishing (CMP) could affect the functioning of the chip thereby affecting yield. The fill flow adds additional metal and via features to the layout so that the density of metal and vias are uniform across the layout. When metal and vias are uniformly spread across the layout, the side effects of the chemical mechanical polishing step are minimized because variation in polishing depth is minimized. Since the fill process involves addition of metal and via features to the finished layout, this could affect critical layout metrics such as timing. Therefore, it is best if the layout synthesis flow i.e. the place and route flow is made fill-aware to improve performance predictability and enable faster layout convergence. In this paper, we provide a brief overview of the fill problem, algorithms to analyze density and fill synthesis.
Quality Management Directing The Way To Defect Reduction And Production Improvement
Authors: Costa Rodrigo Dias da , Barros José Glênio Medeiros de , Araújo Junior Antônio Henriques de , Cardoso Ronald Palandi , Sampaio Nilo Antonio de Souza , Reis José Salvador da Motta
Published: January 2023

With growing competition for markets in the various production sectors, both in Brazil are looking for improvements in the world, as well as improvements that can improve their productivity and reduce production costs and quality services. For this, among other strategic actions, continuous improvement can be sought as a means to remain competitive. In this context, the present work case, developed as a work study, has as its central objective the reduction of refuges generated by deficiencies in the production process in a metallurgical company that manufactures ductile iron pipes, among other products. From the application of the method and quality tools used, it was possible to identify the main causes of scrap, favoring its reduction through process improvements. With the identification and analysis of problems related to the training of manpower, lack of compliance with material specifications, inadequate or unfulfilled methods of production and making adjustments to machines used in production processes, it was possible to reduce the occurrence of defects in cast iron pipes, when compared to the amount of scrap counted before and after the changes implemented. The results achieved showed significant gains for the company by reducing the amount of scrap and rework generated during the production process. The reduction in the occurrence of defects favored a reduction of costs, contributing for the company to become more competitive.
RESILIENCIA SOCIOECOLÓGICA DE AGROECOSSISTEMAS COM DIFERENTES TIPOS DE MANEJO NO SEMIÁRIDO DE PERNAMBUCO
Authors:   , SIlva Cainã Ferraz e
Published: January 2023

As mudanças climáticas já afetam a vida de milhões de pessoas ao redor do planeta,
pondo em risco sua segurança alimentar. A agricultura está sob séria ameaça das
mudanças climáticas, ao mesmo tempo em que o agronegócio contribui com 21% da
emissão de gases do efeito estufa. É necessário traçar estratégias de resiliência, e as
práticas agroecológicas podem ser ferramentas importantes neste processo. Este
trabalho tem como objetivo avaliar e comparar indicadores de resiliência socioecológica
de agroecossistemas de quatro municípios do semiárido de pernambuco, Buíque,
Tuapanatinga, Serra Talhada e Triunfo. Para testar a hipótese de que os agricultores
familiares que praticam o manejo agroecológico tem maior potencial adaptativo as
mudanças climáticas, do que agricultores que praticam o manejo convencional. Parte-se
aqui do pré suposto, de que haveria uma correlação positiva entre o potencial adaptativo
da sociedade, resiliência, e as tentativas de uma convivência mais harmônica com o
semiárido brasileiro, através da prática agroecológica.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2019
Authors: Oktamayuni Nur
Published: January 2023

This thesis aims to determine the effect of Corporate Social Responsibility (CSR) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). In this study, the financial performance of manufacturing companies is measured by Return On Assets (ROA) and Return On Equity (ROE). Corporate Social Responsibility (CSR) as an independent variable and Return On Assets (ROA) and Return On Equity (ROE) as dependent variables. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2018-2019. The data was collected using the literature study method. With the results obtained as many as 68 manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses panel data regression analysis with Fixed Effect model selection. The results show that Corporate Social Responsibility (CSR) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019 has a significant effect on the company's financial performance as measured by Return On Assets (ROA) and Return On Equity (ROE). ).
PERAN SERTA MASYARAKAT DALAM PENGELOLAAN SUMBER DAYA IKAN DI KABUPATEN BENGKALIS DALAM PERSPEKTIF HUKUM LAUT NASIONAL
Authors: TiaraPutri Adi , Diana Ledy
Published: January 2023

The State regulates the procedures for the management of fish resources that are contained in various regulations. The State also provides space for the community to manage fish resources. In the management of fish resources based on the principles of management. The management of fish resources includes also controlling of fish resources. Bengkalis Regency is the coastal areas which has potential fish resource, terubuk  fish. The research method used the normative method with approach of legislation concerning the role of the community in the management of fish resources.Keywords : Fish Resources, Management, National Law
Interlinguistic Relations and Linguistic Rights in Ukraine and Italy: A First Comparison
Authors: Del Gaudio Salvatore
Published: January 2023

Studies on interlinguistic relations and linguistic rights are relevant in the contemporary European socio-political framework and in Ukraine. Since this is our first attempt (2013-14) to handle the issue of linguistic rights in general, and those of Ukraine in particular, the theoretical framework will rely upon the already established international criteria on linguistic rights (e.g. European Charter for Regional or Minority Languages 1992; Ukrainian Constitution 1992 etc.). In this article we shall compare Italian language situation and its approach to minority languages with the Ukrainian experience. Special attention will be paid to the case of the Trentino-Alto Adige / Süd Tirol (Italy) compared with the contested linguistic rights in the Donbass area and Crimea (Ukraine).
The Church Slavonic Language of the Ukrainian Recension as Reflected in International Slavic Studies
Authors: Moser Michael
Published: January 2023

In the international Slavic literature, there is usually no mention of the Ukrainian version of Church Slavonic, while Ukrainian scientific works have long provided a convincing description of this language variety and its history. The article states that it is illogical to neglect the existence of the Ukrainian version of Church Slavonic.
El zéjel en árabe marroquí como lengua cultivada. El poeta Mourad Kadiri y su diván Y ocultando bajo mi lengua el aroma de la muerte
Authors: Moscoso García Francisco
Published: January 2023

El objetivo principal de este artículo es la presentación del diván del poeta marroquí Mourad Kadiri, Y ocultando bajo mi lengua el aroma de la muerte (2021). Los ob- jetivos específicos son la presentación del autor y del género poético contemporáneo cono- cido como zéjel; y el análisis de los grafemas y literario de la obra. En cuanto a la metodología, y en lo que se refiere a la variedad árabe empleada, nos basaremos en el concepto de “lengua cultivada”, tomando como referencia a Moreno Cabrera (2021), y nos apoyaremos en el estudio de la escritura del zéjel llevado a cabo por Aragón (2019); para el comentario literario, nos guiaremos por la obra de Antas (2005). Entre los resultados más destacables, sobresalen la sustitución del tāšdīd por el sukūn en las raíces sordas, a final de palabra, o la aglutinación entre algunas categorías de palabras; y en cuanto a las figuras literarias, la aliteración y los símbolos. Entre las conclusiones más relevantes, po- demos decir que la armonización de la escritura con la estructura silábica del árabe marroquí es uno de los rasgos que definen al vate además de los temas principales de su diván: la muerte y la ausencia.
قائمة جديدة للكلمات الشَّائعة في اللُّغة العربيَّة المُعاصرة
Authors: Al-Said Almoataz B.
Published: January 2023

Las palabras comunes ayudan en la enseñanza de idiomas y juegan un papel importante en la preparación de los planes de estudios y en el desarrollo de habilidades lingüísticas para los alumnos. El árabe tiene algunas listas de palabras comunes cuyos resultados varían por la limitación de los textos en los que sebasan y también por la ausencia de una guía estadística sólida. Con el objetivo de controlar los métodos de hacer listas de palabras comunes en árabe y de ahorrar el tiempo y el esfuerzo invertidos en el proceso de enseñanza y aprendizaje, este estudio busca utilizar la lingüística cuantitativa en la cons- trucción de una lista depalabras comunes en árabe, basada en un corpus lingüístico relativamente grande, a través de una serie de procedimientos lingüísticos, computacionales y estadísticos. El estudio aspira a una visión sistemática para la construcción de listas de palabras comunes. También se propone hacer una nueva lista de palabras comunes en ára- be moderno estándar (AME), en las dos formas: escrita y hablada. El estudio ha alcanzado a una serie de importantes resultados, que propocionanun método para construir y desarro- llar las listas de palabras comunes así como una lista completa de palabras comunes en AME, que comprende 1000 palabras “sin diacrítico”, y están subcategorizadas en 1250 palabras “con diacrítico”. Estas palabras circulan en textos regulares a un porcentaje aproximado del 75%.
CURRENT DESIGN TRENDS IN COMPUTER GAME ADVERTISING
Authors: HOVHANNISYAN S. V. , HULA Y. P. , MAZNICHENKO O. V. , BOLDYREVA O. A.
Published: January 2023

The purpose of the study is to analyze and identify the main trends in computer game advertising and its design. Research of functional and visual features of the design of certain types of Internet advertising.

Methodology. The research methodology is based on a systematic analysis of scientific works mainly thematically related to Internet advertising and the features of its design for different platforms. Visual analytical, comparative, and monographic methods of scientific analysis of sources are used in this paper.

Results. The current trends in advertising, which are most relevant for the gaming industry today, were studied. Therefore greater emphasis has been placed on the three most popular and relevant to the game field types of online advertising and their graphic design features. Based on the analysis of scientific works and responses from people on Internet sites, a significant interest in Internet advertising was found in contrast to traditional form of advertising, namely the banner, video advertising and blogging. The features, advantages, and disadvantages of each of these types of online advertising have been identified. It has been clarified which aspects in the design of these types of advertising are important. The reasons for the success of the use of these types of online advertising in the field of games and their psychological impact on the consumer are analyzed. The importance of the right approach to the design of these types of advertising is determined.

Scientific novelty of the research lies in summarizing previous research on this topic and identifying the features of certain types of online advertising, structuring information about the advantages and disadvantages of each, identifying the design features of each type, as well as analyzing the reasons for their success in gaming and the role of graphic design in this.

Practical significance. Research materials can be used as a theoretical basis for the creation of projects related to computer games advertising. Researched information and scientific materials of various authors allowed us to create an informative article, the content of which can be useful in developing appropriate design projects and choosing the direction of advertising for them.
Kırsal kesimde yaşayanların yenilebilir enerji kaynakları ve çevre bilinci üzerine bir araştırma
Authors: GÜRBÜZ İsmail Bülent , ÖZKAN Gülay , KORKMAZ Şeniz
Published: January 2023

Araştırmalar insanların yenilenebilir enerji kaynaklarını fosil yakıtlara daha çok tercih ettiğini göstermektedir. Rüzgâr enerjisi çevreye en zararsız yenilenebilir enerji kaynaklarından biri olarak kabul edilmiştir ve bu nedenle dünyadaki en hızlı büyüyen elektrik üretim kaynaklarından biridir. Ancak bu hızlı gelişme sonucu zaman zaman özellikle yerel halk tarafından yenilebilir enerji yatırımlarına karşı tepki oluşturabilmekledir. Halkın rüzgâr enerjisini kabul etmesi çevre bilincine bağlı olarak değişmekledir. Araştırmanın amacı kırsal kesimde yaşayan halkın çevre bilinç seviyelerinin ölçülerek yenilenebilir enerjiye karşı olan tutumlarını ve tepkilerini anlayabilmektir. Bu amaçla yenilenebilir enerji yatırımlarının yoğun olduğu Aydın ili ve hâlihazırda rüzgâr enerji santrali bulunan Koçarlı ilçesi seçilmiştir. Araştırma 2019 yılında yüz yüze anket ile gerçekleştirilmiş ve verilen hesaplanmasında SPSS22 programından faydalanılmıştır. Bulgular yerel halkın yüksek bir çevre bilincine sahip olduğunu, rüzgâr enerjisini çevre dostu enerji olarak benimsediklerini, yenilemenizi enerjinin olası zararlarını deneyimlemediklerini ve rüzgâr enerjisi santralleri etrafında atarım yapmaya devam ettiklerini göstermiştir. Halk ayrıca rüzgâr türbinlerini görsel olarak rahatsız edici bulmamakta, çevredeki bitki ve hayvanları rahatsız ettiğine inanmamaktadırlar.
Comparison of health, economy, and educational consequences of covid-19 across and within countries
Authors:   University of Maryland, College Park, USA., Ginsburg Mark
Published: January 2023

This article sought to document the impact of the COVID-19 pandemic on health, economy, and education. While the overall impact of the pandemic has been tremendous, I have also described how the severity of the impact varied across countries and among social groups within societies. The international differences contrasted lower- vs higher-income countries, socialist vs capitalist societies, and nations that did or did not have governments oriented to scientific evidence and populations that trusted the government. Inter-group differences contrasted groups that differed by social economic status, race/ethnicity, and gender. In general, the pandemic reinforced existing inequalities across nations and among social groups within nations. Part of the explanation of the overall impact as well as the differences in the impact of the pandemic include decisions and behaviors of individuals, but the policies and (in)action of governments clearly also played a substantial role. Keywords: COVID-19 pandemic, educational inequalities, health inequalities, economic inequalities.
Proteína C reactiva y su progresión en el tiempo para la detección de las fugas anastomóticas
Authors: Borráez-Segura Bernardo , Anduquia-Garay Felipe , Gómez-Raigosa Juliana , Santa-Gil Valentina , Erazo Mario , Castaño-Montoya Andrés Felipe , Ramírez Leonardo
Published: January 2023

Introducción. Las fugas anastomóticas son una complicación común y crítica en cirugía gastrointestinal, por lo que su identificación y tratamiento temprano son necesarios para evitar resultados adversos. El uso convencional con un valor límite de la proteína C reactiva ha demostrado una utilidad limitada. El objetivo de este estudio fue determinar la utilidad de la medición seriada de la proteína C reactiva en la detección de fugas anastomóticas.
Métodos. Revisión prospectiva de base de datos retrospectiva de pacientes sometidos a cirugía abdominal mayor con al menos una anastomosis intestinal. Se midió la proteína C reactiva al tercer y quinto día posoperatorio. Las complicaciones se categorizaron según la clasificación de Clavien-Dindo. La precisión diagnóstica fue evaluada por el área bajo la curva.
Resultados. Se incluyeron 157 pacientes, el 52 % mujeres. La edad promedio fue de 63,7 años. El mayor número de cirugías correspondió a gastrectomía (36,3 %), resección anterior de recto (15,3 %) y hemicolectomía derecha (13,4 %). El 25,5 % tuvieron alguna complicación postoperatoria y el 32,5 % (n=13) presentaron fuga en la anastomosis. El aumento de la proteína C reactiva tuvo un área bajo la curva de 0,918 con un punto de corte de aumento en 1,3 mg/L, sensibilidad de 92,3 % (IC95% 78 – 100) y una especificidad de 92,4 % (IC95% 88 – 96).
Conclusiones. El aumento de 1,3 mg/L en la proteína C reactiva entre el día de la cirugía y el quinto día fue un predictor preciso de fugas anastomóticas en pacientes con cirugía abdominal mayor.
An Interactive Decision Support System for College Degree Planning
Authors: Samaranayake Sobitha , Gunawardena Athula D. A. , Meyer Robert R.
Published: January 2023

Many students in the Unites States enter college without having decided on a focus for their studies, and thus are faced with choosing from a large number of potential majors and associated very complex sets of degree requirements which can include many courses in other areas of study. Academic advisors use academic planning tools to help students make decisions about class schedules, selecting an academic major or minor, planning for graduation, and many other academic related activities. There is a dearth of decision support systems for degree planning, mainly due to the complexity of degree requirements, and thus many existing academic planning tools utilize static documents or PDF files for displaying information pertaining to degree requirements and course prerequisites. This work considers the complexity of degree requirements and presents the design and implementation of an efficient interactive decision support system that helps students explore degree completion paths. Keywords: degree planning, academic advising, academic decision making, decision support system, college degree planning
A New Journal for a New Space: Introducing Religion & Development
Authors: Öhlmann Philipp , Adeboye Olufunke , Asamoah-Gyadu Kwabena , Bompani Barbara , Bowers-Du Toit Nadine , Eggert Jennifer Philippa , Frost Marie-Luise , Gräb Wilhelm , Stork Juliane , Swart Ignatius , van Wyk Tanya , Wilkinson Olivia
Published: January 2023

This article introduces Religion & Development as a new transdisciplinary journal focusing on the nexus between religion and development. It outlines the motivation for establishing the new periodical along three central themes: the move towards sustainable development as dominant development paradigm; the reinvigoration of the post-development debate; and the emerging academic, policy and practice field of religion and development. The discussion proceeds to highlight the envisaged task of the journal as well as its transdisciplinary and collaborative span. Moreover, it delineates Religion & Development’s core editorial policies, before setting the scene for the contributions of the journal’s first issue.
“You Are Blessed to Be a Blessing”: Pentecostal-Charismatic Churches and the Politics of Redistribution in Harare
Authors: Gukurume Simbarashe
Published: January 2023

Drawing on ethnographic research in Zimbabwe, this article examines the ways through which a new Pentecostal-Charismatic Church (PCC), Good Life Church (GLC), engages in charity and redistributive activities in Harare. From the mid-2000s, there has been a remarkable Pentecostal explosion in Zimbabwe. This explosion coincided with a protracted socio-economic and political crisis. This crisis was marked by deepening poverty, skyrocketing unemployment, hyperinflation, and the withdrawal of state welfare. This was worsened by rapid emigration, which dismembered kinship-based social safety nets. In response, new PCCs emerged as new and alternative spaces of welfare provision, redistribution and social security. I argue that GLC’s engagement in acts of charity should be understood within the broader discourse of spiritual warfare against the demons of poverty. By addressing “this-worldly” concerns, GLC attempts to make a holistic contribution to sustainable development by attending to the spiritual and material needs of people. Indeed, a culture of giving is cultivated and habituated in everyday life and practices within the church. I assert that acts of individual and collective charity provision in GLC enable many people to navigate uncertainties and precarities wrought by the postcolonial economic crisis. This article draws on Bourdieu’s theory of practice, and particularly his concepts of field, habitus and forms of anticipation to unpack the acts of charity in GLC. A specific kind of Pentecostal habitus is (re)produced through teachings, rituals, socialities and convivialities forged within the church.
Akuntabilitas Kementerian ATR/ BPN Terhadap Sertifikasi Kepemilikan Tanah Masyarakat
Authors: Prihastuti Diane
Published: January 2023

Tujuan penelitian ini, untuk merumuskan Akuntabilitas Kementerian ATR/ BPN dalam kajian Hukum Administrasi Negara. Metode yang digunakan dalam penelitian adalah yuridis normatif, dengan spesifikasi deskriptif analitis, melalui studi kepustakaan dan studi lapangan, kemudian dianalisis secara kualitatif non-matematis. Hasil dari penelitian ini, akuntabilitas Kementrian BPN/ATR belum berorientasi kepada pelayanan publik yang menjamin kepastian hukum sertifikat tanah, karena jika adanya sengketa penyelenggara tidak dapat disalahkan. Selain itu, persoalan yang belum beres akibat belum terpetakan tanah secara nasional, akibat data yang masih belum lengkap dan pasti.
Eksekusi Objek Jaminan Fidusia Tidak Terdaftar Ditinjau Dari Undang- Undang Nomor 42 Tahun 1999 Tentang Jaminan Fidusia
Authors: Herlina Elis
Published: January 2023

Penyaluran dana dengan pemberian kredit kepada masyarakat dengan mengunakan jaminan fidusia harus didaftarkan di Kantor Pendaftaran Fidusia sebagaimana diatur dalam Undang- Undang No. 42 Tahun 1999 tentang Jaminan Fidusia, sehingga akan terbit sertifikat jaminan fidusia yang mempunyai kekuatan eksekutorial seperti putusan hakim yang telah mempunyai kekuatan hukum yang tetap. Pada prakteknya terdapat fenomena pengambilan benda jaminan oleh penerima fidusia apabila pemberi fidusia tidak melaksanakan kewajibannya sesuai dengan yang diperjanjikan, padahal jaminan fidusia tersebut tidak didaftarkan, hal ini tentu sangat merugikan konsumen. Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana eksekusi jaminan fidusia tidak terdaftar ditinjau dari Undang-Undang Nomor 42 Tahun 1999 Tentang Jaminan. Penelitian ini menggunakan metode deskriptif analitis dengan pendekatan yuridis normatif dan teknik pengumpulan data dengan studi kepustakaan, kemudian dianalisis secara kualitatif. Hasil penelitian menyimpulkan bahwa eksekusi objek jaminan fidusia tidak terdaftar ditinjau dari Undang-Undang Nomor 1999 Tentang Fidusia adalah bahwa pemberi fidusia dapat menggugat ganti rugi terhadap penerima fidusia atas dasar perbuatan melawan hukum sebagaimana diatur dalam Pasal 1365 Kitab Undang- Undang Hukum Perdata. Selain itu, tindakan sewenang-wenang yang dilakukan oleh kreditur melalui debt collector atau penagih hutang dapat dikatagorikan perbuatan yang melanggar hukum pidana, khususnya melanggar Pasal 368 KUH Pidana. Oleh karena itu, keharusan mendaftarkan jaminan fidusia yang terdapat dalam Undang-Undang Nomor 42 Tahun 1999 Tentang Fidusia masih perlu disosialisasikan kepada pelaku usaha oleh pihak-pihak yang terkait.
Perlindungan Hukum Terhadap Pekerja atas Perundungan yang Terjadi di Tempat Kerja
Authors: Noval Sayid Muhammad Rifki
Published: January 2023

Bullying is a serious phenomenon these days, as the intensity of reports and news about it is increasing. However, victim legal protection at the workplace is particularly low. False assumption that views bullying at the workplace as a common thing passing down to generations needs to be corrected. It should also be confirmed when there is huge potential of law violation. Yet, there is no specific laws regulating about bullying at the workplace, while other countries put more concern on this matter by establishing specific laws and regulations. This article attempts to provide alternative policies regarding bullying at the workplace by using normative legal method and approach to law, as well as comparative law method. Regulation and practice applied in several countries can become an alternative solution to be considered as preventive measures of bullying at the workplace.Perundungan menjadi fenomena yang memperihatinkan saat ini, tidak hanya karena instensitas laporan dan pemberitaan yang marak namun rendahnya perlindungan hukum yang diberikan terhadap korban, diantaranya perundungan yang terjadi di tempat kerja. Anggapan keliru yang menilai perundungan di tempat kerja hanya sebagai budaya perlu diluruskan dan membutuhkan penegasan bila potensi hadirnya pelanggaran hukum sangatlah besar. Namun, perlu diakui jika saat ini tidak terdapat aturan yang secara khusus mengatur tindakan perundungan di tempat kerja sebagaimana negara-negara lain telah memberikan perhatiannya dalam bentuk regulasi khusus. Tulisan ini berupaya memberikan alternatif kebijakan yang dapat diterapkan terhadap perundungan di tempat kerja dengan menggunakan metode penelitian yuridis normatif dan pendekatan undang-undang, serta perbandingan hukum. Regulasi dan praktik yang terjadi pada beberapa negara dapat menjadi salah satu alternatif yang dapat dipertimbangkan dalam upaya mencegah terjadi perundungan di tempat kerja.
PERAN PEREMPUAN DALAM POLITIK DI INDONESIA
Authors: Ramdhani Fahmi Ali
Published: January 2023

Women's political rights are fundamentally human rights, and human rights are the essence of the democratic framework. Therefore, involving women and men in the decision-making process is an absolute requirement in democracy. In this theory, in fact, there is no longer a female-male dichotomy. But in reality women's rights are still being politicized and mobilized in the name of democracy. With the fulfillment of the 30% quota for women's representation in parliament, there are at least two symptoms that can result from this excess. First, there is the seriousness of women in trying to enter the world of politics. In addition, politics is a state policy that regulates the direction and goals of the state, so that the policy-making process can be carried out by all components of the nation, including women. Second, public awareness to provide opportunities for women not only to vote but also to be elected.Hak politik perempuan pada dasarnya adalah hak asasi manusia, dan hak asasi manusia merupakan esensi dari kerangka demokrasi. Oleh karena itu, melibatkan perempuan dan laki-laki didalam proses pengambilan keputusan menjadi syarat mutlak dalam demokrasi. Dalam teori ini sesungguhnya tidak lagi ada dikotomi perempuan-pria. Tapi pada kenyataannya hak perempuan masih dipolitisasi dan dimobilisasi atas nama demokrasi. Dengan terpenuhinya quota 30 % keterwakilan perempuan diparlemen minimal ada dua gejala yang dapat ditimbulkan dari ekses tersebut. Pertama, adanya kesungguhan perempuan untuk berupaya mau terjun kedunia politik. Selain itu, kesadaran perempuan itu sendiri bahwa politik adalah bidang kebijakan kenegaraan yang mengatur arah dan tujuan negara, sehingga proses pengambilan kebijakan dapat dilakukan secara politis oleh semua komponen bangsa termasuk perempuan. Kedua, kesadaran masyarakat untuk memberikan kesempatan kepada perempuan untuk tidak saja memilih tetapi juga dipilih.
PENGEMBANGAN MODUL AJAR OPERASI VEKTOR TERKAIT KEMAMPUAN PEMECAHAN MASALAH MATEMATIS BERBASIS PROBLEM BASED LEARNING
Authors: Minarsi Resti , Sulastri Yayu Laila , Hakim Luki Luqmanul
Published: January 2023

This research is motivated by the regulation of the Ministry of Education and Culture of the Republic of Indonesia which has issued a driving school program. The needs in the driving school program are the existence of teaching devices in the form of teaching modules to realize the profile of Pancasila students. In learning activities, students' mathematical problem solving skills are still low, one of the learning models to improve problem solving skills is the Problem-Based Learning model and students are still having difficulty solving vector material in vector sub operations, so it is necessary to develop a Vector Operations Teaching Module Related to Mathematical Problem Solving Ability Problem-Based Learning. The purpose of this study was to determine the validity of the teaching module, the effectiveness and practicality of the developed teaching module. The research method used in this study, namely Design Based Research with the Plomp model. Sources of data in this study are validators of material experts, media experts, and respondents. The instruments used are material expert validation sheets, media experts, ability tests, affective questionnaires, affective observations, psychomotor observations and educator response questionnaires. The data were analyzed using percentages which were interpreted according to their qualifications. Based on the results of the analysis, it can be concluded that the teaching module developed is very valid, effective, and practical. It is recommended that further research be carried out for large-scale trials, different materials or other mathematical abilities.
ANALISIS KEMAMPUAN PEMECAHAN MASALAH MATEMATIS MATERI LINGKARAN PADA PESERTA DIDIK KELAS VIII
Authors: Budiman Sarif Alit , Mardiana Dinny , Ahmatika Deti
Published: January 2023

The purpose of the study was to find out the description of the mathematical problem solving abilities of VIII-C class PENIDA Katapang Junior High School students in circle material.  The research uses a qualitative  approach with a descriptive method. Data collection techniques using documents, tests and in-depth interviews. The research subjects were six people consisting of students in the upper, middle and lower categories. The research subjects were determined by purposive sampling technique by using documents study. To find out the problem solving ability of students using test questions that have been validated. In-depth interviews were conducted to find out the low problem solving abilities of student and their causes. The results show that the problem-solving abilities of students were included in the weak category at each level, namely: (1) for the upper category, it was sufficient; (2) for the medium category including less; and (3) for the lower category including very less. So that the overall student problem solving ability  is at a low level.
Pengelolaan Rantai Pasok Ayam dengan Metode House of Risks
Authors: Wibowo Tri Joko , Handika Firdanis Setyaning , Syah Ahmad Sugandhi
Published: January 2023

Cil_ans Distributor merupakan usaha dagang yang mendistribusikan ayam pedaging dari kandang ke pedagang di pasar Cilegon-Merak. Beberapa risiko yang dialami oleh Cil_ans Distributor antara lain: permintaan ukuran ayam yang bervariasi dari ukuran 1.0 kg hingga 1.4 kg, ayam yang mati saat pendistribusian dalam sebulan mencapai 300 ekor, dan tunggakan pembayaran. Adapun tujuan penelitian ini untuk mengidentifikasi risiko-risiko yang timbul dalam rantai pasok ayam pada Cil_ans Distributor dan untuk menentukan cara mitigasi risiko yang timbul dalam rantai pasok ayam pada Cil_ans Distributor. Risiko merupakan kejadian yang jika terjadi akan bisa berdampak negatif pada pencapaian kinerja. Penelitian ini menggunakan pendekatan House of Risk (HOR) dalam mengidentifikasi, menganalisa dan mengukur risiko pada rantai pasok Cil_ans Distributor. Rantai pasok Cil_ans Distributor  dimodelkan berdasarkan metode Supply Chain Operation Reference (SCOR). Hasil penelitian mengidentifikasi 10 jenis risk agent dengan nilai ARP sebagai berikut : (A2) ukuran ayam tidak merata dengan ARP 1701, (A12) ayam mengalami stress dengan ARP 1512, (A20) Ayam kepanasan dengan ARP 1170, (A9) setoran kurang dengan ARP 936, (A8) penambahan / pengurangan permintaan dengan ARP 918, (A17) muatan terlalu banyak dengan ARP 882, (A11) ayam dibawa konsumen dengan ARP 792, (A10) ayam tidak habis terjual dengan ARP 728, (A5) ayam sakit dengan ARP 693, dan (A3) karyawan kurang terampil dengan ARP 612. Dengan mitigasi risiko sebagai berikut : tutup keranjang dengan terpal ketika pendistribusian hujan deras, memiliki DO cadangan, gunakan paranet saat pendistribusian ke pelanggan ketika cuaca panas, ayam harus rutin disiram setiap 3 jam, sistem tabungan, penangkapan ayam dilakukan dari ukuran terbesar hingga terkecil, cuaca panas, ayam jangan ditangkap, memindahkan kandang, memiliki kandang sementara untuk menampung kelebihan ayam dan mengingatkan mandor.

Kata kunci: ARP (Aggregate Risk Priority of agent), HOR (House of Risk), SCOR (Supply Chain Operation Reference)
The impact of sugar tax on carbonated soft drinks in Nigeria
Authors: Yusuf Fadhilat M. , Amali Ebele
Published: January 2023

A sugar tax is a fiscal intervention levied on sugar-sweetened beverages (SSBs) to discourage consumption and improve population health. The over-consumption of SSBs is linked with the prevalence of obesity and diet-related non-communicable diseases (NCDs). Nigeria in the year 2022 introduces a 10 naira per litre excise tax on all non-alcoholic SSBs. This study assessed the impact of a sugar tax on the consumption of carbonated soft drinks in Nigeria. The study explored a mathematical model to estimate the effect of the sugar tax on the consumption of SSBs, three tax scenarios were assessed using Monte-Carlo Simulation. Historical consumption data from the 2018/2019 Nigeria Living Standard Survey was utilised. The outcome of the tax simulation revealed that a 10-naira excise tax on soft drinks is predicted to have a small effect on the price and quantity demanded of SSBs. The overall reduction in quantity demanded of SSB could be negligible if the tax rate does not increase the price by at least 20%. A 50-naira excise tax on soft drinks is anticipated to comply with the World Health Organization's recommendation, which calls for an increase in retail prices by at least 20%.