bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Profitability (ROA) And Liquidity (CR) on Firm Value (PBV)
Authors: Wulandari Heny Septia , Roslina Nita Yura
Published: December 2024

This study aims to assess the impact of Profitability and Liquidity on the valuation of PT Indonesia Air Asia Tbk from 2017 to 2021. The present study falls under the category of quantitative research. The population under study comprises the financial statements of PT Indonesia Air Asia Tbk. The sample utilized in this study is derived from PT Indonesia Air Asia Tbk's quarterly financial report, employing a time series design sampling technique. The data collection techniques employed in this study involve using financial reports available on the official website of the Indonesia Stock Exchange, specifically www.idx.co.id. The employed analytical methodology is multiple linear analysis.
The findings indicate no significant positive relationship between Profitability and Firm Value, as evidenced by a t-count value of 0.142 and a significance value of 0.889, more significant than the threshold of 0.05. However, Liquidity has a significant positive impact on Firm Value, as indicated by a t-count of 3.446 and a significance value of 0.003, which is less than the threshold of 0.05. Furthermore, when both Profitability and Liquidity are considered together, they significantly positively influence Firm Value, with a significance value of 0.003 and an R square of 49.6%.
The research findings propose that corporations consider the comprehensive market and industry conditions when developing their business strategies. Ongoing assessment of the organization's fiscal performance is imperative in order to discern prospective enhancements and address potential challenges that may manifest in the future. By comprehending the impact of Return on Assets (ROA) and Capital Ratio (CR) on Price-to-Book Value (PBV), organizations can formulate more suitable business strategies and prioritize the attainment of sustainable growth and enhancement of corporate value.
A Bibliometric Analysis of Integrated Management System Research in The Electricity Business
Authors: Solin Irvan Khairil , Darmita Made Yudi , Hendhana Sandra , Kusumoretno RR Nindita Sri
Published: December 2024

Numerous studies have investigated integrated management system (IMS) practices in various businesses. However, bibliometric analysis in this field is still underdeveloped, particularly in the electricity business. The purpose of this study is to identify current research trends and provide recommendations for future research through bibliometric analysis of IMS research in the electricity business. The research sample included 43 papers obtained from scientific papers published in the Scopus database. Following the research findings, this study contributes by proposing future research and research trends for IMS practices in the electricity business.
The Influence of the Accounting Information System for Providing Credit on Internal Control of Providing Credit
Authors: Putri Amalia Erfiana Tiara , Mialasmaya Siti , Kumalasari Roro Endah , Prawiranegara Galih Putra
Published: December 2024

The research was carried out at the Bandung office of PT. BPR Kerta Raharja employed a quantitative methodology, specifically utilizing a descriptive approach and verification methods such as correlation coefficient, simple regression, and coefficient of determination. The sample size in this study consisted of 10 individuals.
The research findings indicate that the Accounting Information System for Providing Credit falls under the category of reasonably excellent, with a score of 3.29. Similarly, the Internal Control for Providing Credit is also classified as quite good, achieving a score of 2.96.
The calculation of the independent variable, the Accounting Information System for Providing Credit, and the dependent variable, Internal Control of Providing Credit, yielded a correlation value of r = 0.872. The simple linear regression equation is Y = 19.229 + 0.929X. The coefficient of determination (R2), expressed as a percentage, indicates the magnitude of the relationship. The credit-granting accounting information system (X) has a significant influence of 0.872 or 76.1% on credit-granting internal control (Y). The remaining 23.9% is attributed to other factors not examined in this research.
Pengaruh Motivasi Dan Kompetensi Terhadap Kepuasan Kerja Di PT. Inti (Persero) Bandung
Authors: Suherman Asep Rochyadi
Published: December 2024

In an organization, specifically the human resource department, high motivation and employee competency are essential to increase the employee satisfaction. This study aims to discover the effect of motivation and employee competency towards employee satisfaction. This study uses descriptive and verivicative method. The samples of this study are the employees of a company in Bandung. Moreover, this study uses the path analysis to know the direct and indirect impact. The results prove motivation and competency has significant effect to work satisfaction.
Application Design of Stock Inventory of Meatball Serving Ingredients for Anhel MSME Bakso
Authors: Ramadan Muhamad Hesky , Subagja Roni Ilham , Suherman Asep , Ramlan Isak
Published: December 2024

Inventory management systems are a cornerstone of operational efficiency for MSMEs (Micro et al.). This study aims to develop and implement an inventory management information system for MSME Bakso ANHEL. The system, which enables real-time inventory tracking, order optimization, and improved supply chain efficiency, is a testament to the transformative power of information technology in enhancing the competitiveness of MSMEs. The findings of this study can provide valuable insights for MSME Bakso ANHEL and other similar businesses, equipping them with the tools to address inventory management challenges. The strategic use of information technology is a game-changer for micro, small, and medium enterprises (MSMEs).
Energy-efficient clustering in wireless sensor networks using metaheuristic algorithms
Authors: Flayyih Kadhim Hayyawi , Nickray Mohsen
Published: December 2024

Energy management in Wireless Sensor Networks (WSNs) remains a critical challenge, particularly in clustering processes. This article compares three optimization algorithms—Grasshopper Optimization Algorithm (GOA), Bat Algorithm (BA), and Whale Optimization Algorithm (WOA)—to achieve energy-efficient clustering and extend network lifetime. Initial cluster head placement is performed using K-means clustering, and a novel cost function is introduced that considers energy consumption and node distribution, enhancing the network’s efficiency and resilience. The algorithms are evaluated across three scenarios with varying base station (BS) placements. In the simplest scenario, with the BS centrally located, GOA slightly outperforms WOA in extending network lifetime, although WOA remains competitive. BA, while energy-efficient, lags behind GOA and WOA. As complexity increases with BS placement at the edge, WOA demonstrates superior energy management, delaying node death and extending network lifetime more effectively than GOA and BA. In the most challenging scenario, where the BS is placed in a remote corner, WOA emerges as the most effective algorithm, maintaining network performance and balancing energy consumption for the longest duration. GOA, while relatively strong, shows faster network lifetime decline, particularly in later stages, whereas BA faces significant challenges, leading to quicker node failures. Overall, this study highlights the importance of efficient clustering and optimization for prolonging WSN lifetimes. WOA excels in complex scenarios, while GOA leads in simpler environments. Integrating K-means clustering with the novel cost function enhances algorithm performance, contributing to the development of resource-efficient WSNs, especially in resource-constrained settings.
Evaluation of model mind mapping science blended to enhance students students' critical thinking skills
Authors: Anggraeni Desak Made , Prahani Binar Kurnia , Jatmiko Budi
Published: December 2024

This research examines how practicality and effective the integration of the MOODLE system with Mind Mapping Science is in enhancing students' critical thinking skills (CTS). A sample of 127 students from three Indonesian universities was chosen through cluster sampling, and the researchers employed a single-group pre-test-post-test experimental design. Various tools such as CTS assessments, surveys, and observation checklists were utilized in this study. The findings indicate that the combination of the MOODLE-based MMSB model is both effective and efficient. The analysis process involved determining the mean score, conducting a paired t-test, calculating the N-gain value, and evaluating questionnaire feedback on the implementation of the MOODLE-based MMSB model. Each of these steps demonstrated reliability, meeting the “very good” standard and confirming its practicality. The effectiveness of the model is highlighted by a significant increase in CTS scores at a 5% significance level. The average N-gain results were consistent across different classes at each university. Student feedback was very effective, indicating a strong interest in applying this model. In conclusion, the results suggest that combining the MOODLE system with the MMSB model leads to improved CTS and greatly supports structured learning processes in various disciplines.
Analyzing the impact of the shadow economy on economic growth in Cambodia
Authors: Mong Mara , Lim Siphat
Published: December 2024

A model of equations known as the VAR model has been employed to investigate the relationships among four endogenous variables: the growth rate of GDP, the shadow economy, the inflation rate, and final consumption expenditure. The initial response of GDP to shocks from the shadow economy is negative for the first three quarters, with the effect gradually decreasing from the fifth to the tenth quarter. In the first and second quarters, there is no observable impact on GDP due to shocks from the inflation rate; however, this shock becomes harmful between the third and fifth quarters before stabilizing and dissipating. The findings from the impulse response function suggest that GDP responds positively to changes in final consumption expenditure during the first two quarters, with the influence waning from the third quarter onward. Over the forecast horizon, the effect of the shadow economy on GDP variation is estimated to range from 3.38% to 6.11%, while the inflation rate's impact fluctuates between 0.06% and 5.05%, and final consumption expenditure contributes to changes between 0.31% and 0.34%. Furthermore, the analysis of forecast error variance decomposition throughout the projected period indicates that GDP variation is considerably influenced by the dynamics of the shadow economy, inflation rate, and consumption expenditure.
OCCLUSAL INDICATORS: KEY FOR THE EQUILIBRATION OF FUNCTIONAL OCCLUSION
Authors:   DEPARTMENT OF PROSTHODONTICS AND CROWN & BRIDGE, GOVT. DENTAL COLLEGE, THIRUVANANTHAPURAM, VINCENT LISA , JANARDANAN KAVITHA , K HARSHA KUMAR , RAVICHANDRAN R
Published: December 2024

In dentistry, accurate means of recording occlusal contacts is important. It is necessary to
understand occlusion and errors produced during recording occlusal contacts. Occlusal
interferences of just a few microns can result in myalgia and temporo-mandibular
dysfunction. The aim of any restorative treatment is to establish occlusion that is in
harmony with the stomatognathic system. Occlusal indicators are used to locate and
define occlusal contacts in prosthetic restorations. Over the years various occlusion
testing materials have been used to assess any occlusal interferences. For obtaining a
proper occlusion it is important to understand the properties of materials and methods to
record occlusal contacts. This review article overviews the various materials and methods
that have been used as occlusal indicators.
Berawirdkirinek di Navbera Menzûmeya Şêxê Sen’anî ya Feqiyê Teyran û Nezîreya Wê ya Xemgînê Xanî da
Authors: Süleyman Müjde
Published: December 2024

Nezîre têgeheke helbesta klasîk e, dema helbestvanek ji helbestekê hez dike yan jî dixwaze helbestê bi heman teşeyê nezmê û carna bi heman naverokê jî binivîse, bi armanca berfirehkirina hin babetan û ciwanbêjkirina ramanan, nezîreya wê helbestê dinivîse. Gelek helbestvanên serdema nûjen ên ku bi şêwaza klasîk nivîsîne nezîre afirandine, yek ji wan Xemgînê Xanî ye ku nezîreyek ji çîroka menzûm a Feqiyê Teyran a bi navê Şêxê Sen'anî re nivîsîye. Di vê lêkolînê de berawirdkirineke edebî di navbera çîroka şêxê Sen’anî ya Feqiyê Teyran (1563-1632) û nezîreya wê de hatiye kirin ku ji aliyê helbestvan Xemgînê Xanî (1915-2008) ve hatiye nivîsîn; xalên wekhev û yên cuda di navbera herdu menzûmeyan de ji aliyê naverokê, teşeyên nezmê, serwa û erûzê ve her weha ji aliyê qebareya herdu berheman ve hatine ronîkirin û hatiye diyarkirin ku herçend serdema nivîsîna vê berhema Xemgînê Xanî ji ya Feqiyê Teyran dûr be jî, di asteke bilind de hatiye nivîsîn ku resenîya helbesta klasîk parastiye û kariye berhemekê di asteke ne kêmî asta Feqiyê Teyran de binivîse.
THE SHORTAGE OF LABOR RESOURCES AS A KEY THREAT TO RUSSIA'S ECONOMIC SECURITY AND AN INSURMOUNTABLE BARRIER TO ITS ECONOMIC GROWTH IN THE MEDIUM TERM
Authors:   Kazan State University of Architecture and Civil Engineering, ZAREZNOV DMITRY ALEXANDROVICH , SHLYCHKOV VLADIMIR VALERIEVICH ,   Interregional branch of the Federal State Institution «Center for Ensuring the Activities of the Treasury of Russia» in Vladivostok, MUSTAFINA GULYAR NAZMETDINOVNA ,   Naberezhnye Chelny State Pedagogical University
Published: December 2024

The purpose of the work is to assess the current state of the Russian labor market and identify existing threats directly related to labor resources to the processes of achieving national development goals and ensuring further economic growth. Applying an evidence-based approach and functional analysis, the authors formulate the tasks of the participating entities, using a normative analysis classify existing risks and, based on the method of scientific abstraction, propose a system of measures to effectively counteract them, including the definition of a list of tools and implementation mechanisms. Using factorial and dynamic analysis, the article substantiates the need for an integrated approach to achieving a balance of the labor market and solving systemic problems of the national economy, involving the mobilization of society and increasing the efficiency of using the socio-economic potential of the country. The disclosure of the stated topic will enhance the level of coordination and interaction of the subjects of the process of formation, distribution and use of labor resources, increase the efficiency of their use and accelerate the achievement of the declared national development goals.
FORMATION OF THE MOBILIZATION TYPE OF THE RUSSIAN ECONOMY
Authors:   Kazan National Research Technological University, MOROZOV ALEXANDER VIKTOROVICH , BERDNIKOVA EKATERINA FELIKSOVNA
Published: December 2024

The article presents the main features of the mobilization economy, its significance within the state. Examples (positive and negative) of other countries (South Korea, Germany, Japan, Iran) in the field of formation of strategic long-term development of national economy sectors within the framework of the formation of the mobilization type of economy are considered. At present, the military-industrial complex (MIC) plays an important role in the Russian economy and reflects mobilization approaches. However, it is important to create and maintain a business climate, infrastructure for breakthrough industries. Restore production: radio industry, aircraft industry, microelectronics. These industries are critically important for the formation of a modern high-tech type of Russian economy, which are subject to the sanctions regime. Resuscitation of industries is possible with the help of the state. A huge part of funds comes to the Russian economy from the state budget. According to the results of the St. Petersburg Economic Forum, the Russian Federation is the leader in the implementation of artificial intelligence systems. Which has found application in metallurgy, agriculture, healthcare, construction, mechanical engineering. The authors identified various tools and mechanisms for the implementation of this type of economy. This is both forecasting and strategic planning of the state. Which should include the development of long-term forecasts and plans, such as «National Security Strategy», «National Projects», «Breakthrough Technologies». Our country regularly replenishes investments in research and technological developments, along with foreign countries. In Russia, innovative business infrastructure has also been actively implemented and continues to be implemented: modern science and technology parks, comfortable coworking spaces, business incubators, business accelerators, and innovative interaction centers. Experience in the field of mobilization economy has helped to create interest in SEZs and SEZs. Studying international experience in mobilization economy allows us to identify both successful practices and mistakes that should be avoided. The authors analyzed international approaches of a group of countries and found that a mobilization economy can be effective during a crisis or external threat, but for long-term sustainable development a combination of planned and market mechanisms is necessary.
THE ROLE OF MODERN DIGITAL TOOLS IN THE MANAGEMENT OF FIXED ASSETS OF AN INDUSTRIAL ENTERPRISE
Authors:   Kazan National Research Technological University, FLAKS DMITRY BORISOVICH
Published: December 2024

The pandemic has shown that many enterprises are not ready for digital transformation, and therefore it is necessary to improve the processes and technologies of production processes, create innovative products and services based on new business models that will range from simple after-sales service offers to complex «result as a service» models. Three areas have been identified that have a decisive impact on the development of the chemical industry: decarbonization - contributes to achieving long-term goals for reducing emissions and introducing renewable energy sources; decentralization - makes consumers active participants in the system, increases coordination requirements; digitalization - supports two other factors and allows you to create an open automated system interaction in real time. The considered information systems in integration with MES systems, design and pre-production systems, systems of interaction with suppliers and customers, applications for after-sales service form an automated production and product lifecycle management circuit. It was concluded that the integration of all business processes in a single information system, taking into account the specifics of chemical production, is an effective solution that allows optimizing industrial resources, adapting production to customer orders, increasing the flexibility of production response to external disturbances and minimizing the whip effect.
UNIVERSITY PROFESSOR: VALUABLE ASSET OR COGNITARIAT?
Authors:   Kazan National Research Technological University, TUZIKOV ANDREY RIMOVICH , ZINUROVA RAUSHANIIA ILSHATOVNA
Published: December 2024

The article reveals the transformational processes in the university environment, expressed in the form of contradictions between traditional academic and business management corporate cultures. In the environment of educational management and in public discourse, there is a competition of the meanings of higher school activities. Among them are the development of the intellectual potential of society, ensuring its competitiveness and security; targeted training of specialists for domestic employers and with a pronounced all-Russian civic identity; commercially successful project activities in the market of scientific and technological developments, the formation of graduates with design and entrepreneurial skills (start-up diplomas). The discourse of managerism has become practically dominant, dictating quantitative indicators both in higher education management bodies and within university management structures. The purpose of the article was to identify the features of the self-identification of the professorship, its understanding of its role in the country's higher education system and the dynamics of its status. The professorship is the most valuable asset of universities, the personification of science, corporate university culture and academic ethos. It is the professors who act as mentors for new generations of scientists and teachers. However, in modern Russian higher education, according to the authors of the article, there are trends in the acquisition of cognitive traits by the domestic professional profession, which hardly indicates positive academic processes. The article presents a historical analysis of the legal status and degree of recognition of university professorships in Russia by society and the state. The authors present the results of sociological studies of the social well-being of Russian teachers, the image of the "ideal professor".
Сопровождение профессиональной деятельности учителя в рамках школьного методического объединения
Authors: Долбнев В.В. , Глушенко Н.А.
Published: December 2024

В статье исследуется роль школьных методических объединений в профессиональном развитии учителей и улучшении качества образовательного процесса. Отмечается, что методические объединения служат платформой для коллективного взаимодействия педагогов, обсуждения профессиональных вопросов, обмена опытом и внедрения новых методик. Выделяются пять основных целей создания методических объединений: содействие профессиональному росту, обмен опытом, совместное решение проблем, внедрение инноваций и психологическая поддержка. Описываются пять ключевых функций методических объединений: организационная, информационно-аналитическая, консультативная, образовательная и контролирующая. Также представлены наиболее продуктивные форматы работы методических объединений, и формулируются ключевые требования к организации их работы: индивидуальный подход, использования современных технологий, регулярность и системность встреч, разнообразие форматов взаимодействия, поддержке со стороны администрации школы, оценка результатов и взаимодействие с внешними экспертами.

The article examines the role of school methodological associations in the professional development of teachers and improving the quality of the educational process. It is noted that methodological associations serve as a platform for collective interaction of teachers, discussion of professional issues, exchange of experience and implementation of new methods. Five main goals of creating methodological associations are highlighted: promoting professional growth, exchange of experience, joint problem solving, implementation of innovations and psychological support. Five key functions of methodological associations are described: organizational, information and analytical, advisory, educational and control. The most productive formats of work of methodological associations are also presented, and key requirements for the organization of their work are formulated: an individual approach, the use of modern technologies, regularity and consistency of meetings, a variety of interaction formats, support from the school administration, assessment of results and interaction with external experts.
Интегративная модель формирования социальной активности дошкольников с ограниченными возможностями здоровья в условиях инклюзивного образования
Authors: Макуха Л.С. , Логвинова М.А. , Чернышова Е.В.
Published: December 2024

В статье представлена интегративная модель формирования позитивной социальной активности дошкольников с ограниченными возможностями здоровья в условиях инклюзивного образования. Социальная активность дошкольника определяется как способность ребёнка включаться в специфическую для дошкольного возраста деятельность по решению общественных задач, проявлять уровень психической активности, который способствовал бы получению результатов, значимых для других и для себя, становлению социально-значимых черт личности. Модель разработана на основе системного, деятельностного и интегративного подходов и направлена на создание условий для их эффективной социализации через включение в совместную деятельность с нормально развивающимися сверстниками. Представлена характеристика целевого, организационно-содержательного и контрольно-аналитического блоков модели, а также условий, необходимых для её успешной реализации (социальное партнёрство, активное вовлечение родителей и создание коррекционно-развивающей среды). Авторы акцентируют внимание на необходимости формирования у детей социально значимых навыков и коммуникативных компетенций через проектную деятельность, сюжетно-ролевые игры и проекты с социально-значимым содержанием.

The article presents an integrative model of developing positive social activity of preschoolers with disabilities in the context of inclusive education. Social activity of a preschooler is defined as the child's ability to engage in activities specific to preschool age to solve social problems, to demonstrate a level of mental activity that would contribute to obtaining results that are significant for others and for themselves, and to the formation of socially significant personality traits. The model is developed on the basis of a systemic, activity-based and integrative approach and is aimed at creating conditions for their effective socialization through inclusion in joint activities with normally developing peers. The characteristics of the target, organizational-substantive and control-analytical blocks of the model are presented, as well as the conditions necessary for its successful implementation (social partnership, active involvement of parents and creation of a correctional and developmental environment). The authors focus on the need to develop socially significant skills and communicative competencies in children through project activities, role-playing games and projects with socially significant content.
Genetic Variation in Microrna-423 and Microrna 137 Genes among Patients with Breast Cancer
Authors: Madhloom Nahidah Kzar
Published: December 2024

Aim MicroRNAs (miRNAs) are a family of non-coding RNAs that have been suggested as novel markers or therapeutic targets for breast cancer. In current study, we aimed to investigate the prevalence of microRNA-423 rs6505162C/T and the VNTR length of the MIR 137 gene (rs58335419) with regards to breast cancer susceptibility in Iraqi women. Methods: In this study, 190 individuals took part, out of which 110 were breast cancer patients and 80 were healthy controls. The amplification refractory mutation system PCR method (ARMS-PCR) was used to determine the polymorphism in the microRNA-423 (rs6505162) gene. While the VNTR length of the MIR 137 gene (rs58335419) was identified using PCR. The Graph Pad Prism 9 software was used to conduct the statistical analysis. Results: the allele frequency of T in the microRNA-423 rs6505162 was significantly associated with breast cancer (odds ratio [95% confidence interval] 2.333 [1.519-3.600], Risk factor [95% confidence interval]) 1.400 [1.184-1.655], p < 0.0001). On the other hand, all the allele frequencies in the MIR 137 gene (rs58335419) were not found to be associated with breast cancer. Conclusion: Based on the results, the study suggests that microRNA-423 rs6505162C/T could be useful markers for diagnosing breast cancer, whereas the MIR 137 gene (rs58335419) is not useful for diagnosing breast cancer.
Analisis Sistem Pengendalian Intern Dinas Sosial Kabupaten Labuhan Batu Bara
Authors: Rizki Kartika Yani Lubis  , Junita Putri Rajana Harahap
Published: December 2024

Management of social funds is an integral part of the government's efforts to maintain community welfare. These social funds are the main instrument in overcoming social inequality, protecting vulnerable individuals and families, and ensuring that their basic rights are fulfilled. The aim of this research is to analyze the Internal Control System of the Labuhan Batu Bara Regency Social Service. This research uses qualitative research methods. The research method used is in-depth interviews with research subjects, observation and documentation.  Based on the research results, the social assistance internal control system in North Labuhan Batu Regency is designed to ensure that aid distribution is carried out effectively, on target and in accordance with applicable policies. This system includes several important components, starting with administrative controls that involve creating and implementing clear policies and procedures for the management and distribution of aid. Based on the research that has been conducted, it can be concluded that the internal control system for Social Assistance in North Labuhan Batu Regency is designed to ensure that the implementation of assistance is carried out effectively, accurately and in accordance with applicable policies.
Peranan Akuntansi Forensik dalam Mengungkap Gratifikasi dan Penyalahgunaan Wewenang
Authors: Tiara Marcella Ruskito  , Viona Eka Putri Mardiono  , Tries Ellia Sandari
Published: December 2024

This research aims to examine the role of forensic accounting in detecting and exposing acts of graft and abuse of authority, focusing on the case of the Indonesian Export Financing Agency (LPEI) and the Bandung Smart City project. Forensic accounting offers an in-depth law-based investigative approach, which enables the disclosure of patterns of financial manipulation as well as weaknesses in internal controls. This research uses a qualitative method through a literature review of relevant journals, books, and literature. The results show that forensic accounting is not only effective in uncovering financial irregularities, but also contributes to increasing transparency and accountability in the public sector. Forensic accounting has proven to be a strategic tool both in the investigation process and fraud prevention, so that it can support better state financial governance.
Faktor Pemicu Terjadinya Selisih Anggaran dengan Pendapatan dan Belanja Daerah Pemerintah Kota Samarinda
Authors: Zahra Dewi Yuningtias  , Delfia Uli Damayanti Siagian  , Merina Tinta Fattrisia  , Naili Sofia  , Devia Amalia
Published: December 2024

This study aims to analyze the financial performance of the Samarinda City Government from 2020 to 2022, including revenue variance, revenue growth, revenue effectiveness, and expenditure performance based on expenditure variance, expenditure growth, operational expenditure, capital expenditure, and expenditure efficiency. The financial ratios used include revenue variance, revenue growth rate, independence ratio, diversification degree, PAD effectiveness, expenditure variance, expenditure growth rate, operational cost ratio to total costs, capital expenditure ratio to total expenditure, and expenditure efficiency. The data used in this research is secondary data collected through documented library studies. The findings indicate that (1) the financial performance of Samarinda City's original revenue is generally quite good, with an average variance of 2.49% and a growth rate of 77.99%, while (2) expenditure growth shows a negative trend with an average of -0.027%.
Apakah Leverage Menjadi Pedang Bermata Dua Bagi Kinerja Keuangan di Tengah Kondisi Financial Distress ?
Authors: Nesa Delfi Eftasari  , Neny Desriani
Published: December 2024

This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance.
 
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Role of Nanotechnology in Plant Fungal Diseases: An Emerging Need to Control Fungal Diseases
Authors: Ali Subhan , Rasheed Rabia , Hasan Rana Mubasher , Afzal Muhammad Usman , Liaqat Nadia , Akhtar Hira , Qazi Muzammil , Maryam Uswa , Ijaz Sara
Published: December 2024

Fungal diseases significantly impact crop production, causing considerable economic losses and environmental harm. Nanotechnology, particularly nanoparticles (NPs) has emerged as a pivotal tool for advanced pathogen diagnostics and management, exhibiting novel antifungal properties such as cell damage, liquid  peroxidation and DNA destruction. This review highlights specific NPs (e.g., silver, copper oxide) with outstanding antifungal activities and their mechanisms of action. It quantifies successes in agricultural applications demonstrating NPs' potential in enhancing productivity and sustainability through nanocomposites, nanohybrid antifungals and nanobiosensors. Additionally, we address the environmental safety and scalability challenges, emphasizing the need for comprehensive field studies and the development of safe, effective nanoparticle delivery systems. The promising results underline NPs as a sustainable solution to combat phytopathogenic fungi, setting the stage for future innovations in agricultural disease management.
L’obra escultòrica sacra de Miquel Vadell i Pastor posterior a la Segona Guerra Civil espanyola a Menorca
Authors: Veny i Miró Andreu G.
Published: December 2024

Miquel Vadell i Pastor (1881-1961) fou un dels darrers escultors de Mallorca que tingué taller propi, on es dedicava, principalment, a crear escultures i pintures de temàtica sacra. Tot i no ser gaire conegut, té moltíssima d’obra arreu de les esglésies de Mallorca, però també a Menorca, des d’on va rebre alguns encàrrecs importants després de la Guerra Civil. L’escultura mallorquina del segle XX està fortament influenciada per les tradicions heretades del barroc i Vadell seguia l’estilística de l’escola d’Adrià Ferràn i Vallés (1774-1842), que, durant la seva estada a Mallorca, va formar un seguit de deixebles que transmeteren els seus aprenentatges a uns altres seguidors. En aquest article estudiarem les obres que va realitzar Miquel Vadell per a Menorca després de la profanació de les esglésies que va tenir lloc durant la Segona Guerra Civil espanyola.
conexión entre alquimia y hagiografía en el "Mundus Symbolicus"
Authors: Cortés Guadarrama Marcos
Published: December 2024

La relación entre la literatura alquímica y religiosa en general está fuera de duda. No hay que excluir cierta conexión entre alquimia y hagiografía. Un ejemplo de esta cuestión se da en la traducción latina del Mundus Symbolicus. Hay ahí una adición, en la sección que concluye la parte de las aguas destiladas, en que se alude a los santos mártires y a santa Afra de Augsburgo. El propósito de este artículo es analizar los elementos aludidos y ofrecer el recorrido de la tradición textual que permite esta conexión. De esta manera, se propone aquí que el encuentro entre alquimia y hagiografía se debe a la idea renacentista de la doctrina de las similitudes, que todavía encuentra sentido en una obra barroca como la de Filippo Picinelli. Se concluye, asimismo, que el fragmento textual del traductor, un canónigo alemán, no es aleatorio ni accidental, sino que procede de su erudición y talento al poner en juego las dos tradiciones literarias. Estas construyen un relato sobre la purificación con el propósito de atraer la atención del lector hacia la moral y la virtud de la doctrina católica.
Noticia sobre una crítica inédita del "Isidro" de Lope de Vega
Authors: Alonso Veloso María José
Published: December 2024

El presente artículo informa sobre el hallazgo de una desconocida crítica sobre el Isidro de Lope de Vega. Los comentarios anónimos, que pudieron elaborarse muy cerca de la fecha de publicación del poema épico, en 1599, se han transmitido a través de una copia manuscrita realizada por Juan de Iriarte en el siglo xviii y conservada en la biblioteca de la Fundación Bartolomé March de Palma de Mallorca. Son cerca de dos mil notas, de variable extensión, relativas a los diez cantos de la epopeya sacra. Debido a la amplitud de los comentarios, se ofrece solo ahora una explicación general de sus rasgos, con atención al problema de la autoría.
Un misterioso y olvidado epigrama sobre Garcilaso
Authors: Morros Mestres Bienvenido
Published: December 2024

El hispanista napolitano, Eugenio Mele, dio a conocer en una revista de finales del siglo xix un epigrama de Cosme Anisio sobre Garcilaso que decidió ocultar posteriormente . Es un epigrama votivo en que Cosme, a partir de epigramas similares en griego y en latín, presenta al toledano ofreciendo los productos de la tierra al dios Príapo. Mele pudo tomar una decisión tan drástica por cuestiones morales o también por asociar a Garcilaso con el dios por su aspecto físico. El nombre latino de Charisylus y la efigie conservada en su sepulcro de Toledo así se lo pudieron hacer creer.
Cancionero y el “cancionero del peregrino”
Authors: Toro Pascua María Isabel
Published: December 2024

En la Peregrinación de las tres casas sanctas de Jherusalem, Roma y Santiago (Burgos, Alonso de Melgar, 1523), Pedro Manuel de Urrea da cuenta del viaje que emprendió desde su casa de Trasmoz en agosto de 1517 hasta su regreso en mayo de 1519. Junto a los elementos habituales en los relatos de peregrinaciones, en esta obra se recogen materiales diversos, entre los que resultan especialmente interesantes los poemas intercalados en la narración, que dotan al libro de una originalidad notable. Estas piezas conforman una suerte de cancionero del peregrino elaborado desde los parámetros del poeta de cancionero al uso más que desde los del viajero devoto; su inclusión en la obra, como la de otros materiales integrados en ella, solo puede entenderse puesta en relación con el resto de la producción de Urrea, marcada tanto por su carácter cortesano como por el peculiar y personal estilo de su autor.
Escritura colectiva y memoria: un volumen misceláneo en el Carmelo de Santa Ana y San José de Madrid (siglos XVI-XVII)
Authors: Borrego Gutiérrez Esther
Published: December 2024

Este libro, verdadera joya bibliográfica conservada de manera insólita en el archivo del convento de Santa Ana y San José (prácticamente destruido en su totalidad en la Guerra Civil), contiene textos espirituales de sumo interés, algunos de reconocidas autoras de los inicios del Carmelo, como María de San José; glosas a Salmos de la Biblia; versiones de clásicos de nuestra literatura como la Subida del Monte Carmelo o el Cántico espiritual de San Juan de la Cruz, y una versión de la Oda a la vida retirada de Fray Luis de León; poesías de Teresa de Jesús con significativas variantes; poesías anónimas de alta calidad literaria; finalmente, no podía faltar el género teatral (o parateatral): el manuscrito contiene un diálogo jocoso entre varios personajes, un coloquio entre el alma y Dios, una fiesta teatral para una toma de hábito y hasta una loa para una comedia. El libro, cuyo contenido está prácticamente inédito, es una muestra original de escritura colectiva femenina, pues se ha compuesto de manera progresiva, por mano de diferentes autoras o copistas. En este trabajo tratamos de dilucidar las autorías y la datación, y de comprender esta compilación en el marco de persecución y resistencia de las primeras carmelitas tras la muerte de Teresa de Jesús.
Soledad, enfermedad y discapacidad en España y América, 1530-1680
Authors: Carrera Elena
Published: December 2024

En la última década se ha estudiado la soledad como algo no deseado, que afecta a personas de todas las edades. Por ejemplo, en un artículo de la revista médica The Lancet de 2018 se afirmaba que la soledad es algo que sufren de forma severa uno de cada doce ciudadanos de sociedades industrializadas. Otro estudio publicado en Suecia en 2022 alertaba sobre el deterioro físico y mental que puede llegar a causar la soledad. En este artículo me propongo contrastar algunas de las formas de vivir la soledad que prevalecen hoy en día con el tipo de soledad que promovió Teresa de Jesús mediante su ejemplo, en sus conventos y en sus escritos, y con las formas de soledad deseada y no deseada de dos mujeres en el México colonial: la viuda y monja Marina de la Cruz (1536-1597) y una esclava negra llamada Esperanza (?-1679). Intento demostrar la vigencia y relevancia en la actualidad de estos testimonios históricos sobre cómo acostumbrarse a la soledad, evitar las “amistades particulares” y aprender a amar de forma incondicional.
“Porque hablo con mis hermanas”: sororidad, interlocución y géneros literarios en la prosa de María de San José
Authors: Martínez Muñoz Ana
Published: December 2024

El presente trabajo pretende abordar un análisis del conjunto de las obras en prosa de María de San José, discípula de Santa Teresa, a partir de un repaso exhaustivo de los títulos y de los testimonios conservados. Para ello, se propone una aproximación a su producción desde la perspectiva de la pragmática textual, que pone en el centro el concepto de sororidad; en tanto que, como nos proponemos demostrar, esta se constituye en origen y causa de buena parte de las elecciones discursivas que modulan su prosa. Así, partiendo del examen del contexto de creación que revelan sus textos, se establece una clasificación de sus obras que logra trascender los desajustes existentes entre la laxitud genérica de la escritura conventual y el canon literario del momento, poniendo de manifiesto constantes temáticas y formales en su pluma, que de otro modo pasarían inadvertidas. De entre ellas, descuella con fuerza el recurso a la interlocución y su predilección por el género del diálogo humanístico, elementos ambos que constituyen un trasunto retórico de la sororidad en la escritura de la carmelita.
"Hispanic Hagiography in the Critical Context of the Reformation"
Authors: MAHIQUES CLIMENT JOAN
Published: December 2024

Reseña de Hispanic Hagiography in the Critical Context of the Reformation, ed. Fernando Baños Vallejo, Turnhout, Brepols, 267 pp.
ISBN 978-2-503-60212-7.
Introducción
Authors: Garriga Ana
Published: December 2024

Introducción
Memoria colectiva, escritura y resistencia en el Carmelo Reformado
Adrián J. Sáez. "Las letras de las armas: Cervantes y las vidas soldadescas"
Authors: Parada Juncal Samuel
Published: December 2024

Reseña de Adrián J. Sáez Las letras de las armas: Cervantes y las vidas soldadescas. Las letras de las armas: Cervantes y las vidas soldadescas, Huelva-Universidad de Huelva [Anejos de Etiópicas, 14], 2024,124 pp.ISBN: 978-84-10326-00-2
"Sor Juana en la rueda voluble del tiempo"
Authors: Rodilla León María José
Published: December 2024

Reseña del Libro Sor Juana en la rueda voluble del tiempo, Ciudad de México, Universidad del Claustro de sor Juana, 2004, 378 pp.ISBN: 978-607-7853-28-2.
ANALYSIS AND ASSESSMENT OF VARIABILITY OF THE HYDROLOGICAL REGIME OF THE RIVERS OF THE SARYSU BASIN IN SPATIAL AND TEMPORAL ASPECTS
Authors:   JSC «Institute of Geography and Water Security», Mustafayev Zh. S. , Kozykeyeva A. T. ,   Kazakh National Agrarian Research University, Shugayyp U. ,   Kazakh National Agrarian Research University, Abdeshev K. B. ,   South Kazakhstan State University named after M. Auezov, Tursynbayev N. A. ,   L.N. Gumilyov Eurasian National University
Published: December 2024

Trends in average annual river discharge were analyzed to identify regional and local features of the hydrological regime. Trends in average annual river discharge were derived by processing time series of these values in Microsoft Excel, which makes it possible to obtain regression hydrological models in the form of a linear function of time. This made it possible to determine the trend and intensity of change over time, within allowing for the analyze and forecasting of water resources dynamics in the present and future, considering the process of climate change.
THE CURRENT STATE OF WATER QUALITY IN THE ZHAIYK-CASPIAN BASIN ON THE TERRITORY OF KAZAKHSTAN
Authors:   Al-Farabi Kazakh National University, Zhanabayeva Zh. A. , Musina A. K. ,   Al-Farabi Kazakh National University, Aktymbayeva A. A. ,   Al-Farabi Kazakh National University, Rysmagambetova A. A. ,   Al-Farabi Kazakh National University, Narbayeva K. T. ,   JSC "Institute of Geography and Water Security", Sarybayev E. S. ,   Al-Farabi Kazakh National University, Akhmetova R. E. ,   Al-Farabi Kazakh National University
Published: December 2024

This article discusses the quality of water resources in the Zhaiyk-Caspian water management basin under current conditions. An analysis of the main approach to assessing the quality of surface waters, implemented through the Unified Classification System, was conducted. Based on data for 2019-2023, it was found that most rivers correspond to quality classes 3-5. In 2023, in certain water bodies, such as Shagan, Derkol, Zhaiyk, and Elek, the quality class changed to 1 and 2. Priority pollutants were also identified, including magnesium, chlorides, ammonium nitrogen, phenols, hexavalent chromium and lead, whose indicators vary by sampling site and depend on the nature of water use. The results of the study are of interest to environmental monitoring and water resources management in the region.
A estimulação com jogos e cores para o desenvolvimento da atenção das crianças com TDAH na aprendizagem
Authors: Santos Edna Costa Oliveira dos , Souza Bruna Alves de , Sousa Leonardo de Araujo , Alves Marcia Andréa Silva , Moura Rosana Kellen do Carmo de , Silveira Francisca Morais da , Casarosa Micheleangelo Tinagli
Published: December 2024

Tendo em vista os desafios dos professores para a implementação de estratégias pedagógicas no processo de ensino-aprendizagem das crianças com o Transtorno do Déficit de Atenção e Hiperatividade (TDAH), achou-se por bem investigar como os jogos e cores podem ser usados como estimuladores cognitivos em sala de aula. Dessa forma, a presente pesquisa tem como objetivo analisar a estimulação de jogos e cores para o desenvolvimento da atenção das crianças com TDAH durante a aprendizagem no contexto da Educação Básica. Esta pesquisa é de natureza bibliográfica, realizada na base de dados de plataformas digitais como o Google Acadêmico, Periódicos CAPES e em bibliotecas digitais. Durante a busca, foram selecionados artigos científicos que realizaram pesquisas empíricas sobre a estimulação da atenção e controle inibitório a partir do uso de jogos e cores no contexto escolar. Como resultado, as literaturas evidenciaram a eficácia dessas ferramentas na estimulação cognitiva de crianças que possuem o Transtorno do Déficit de Atenção e Hiperatividade. As conclusões reforçam que, para as crianças com TDAH, os jogos e cores podem ser usados no desenvolvimento da atenção sustentada, do controle inibitório, da percepção sensorial, memória, funções executivas, além das relações sociais, afetivas e intelectuais.
A importância do psicólogo no processo de ressocialização do adolescente privado de liberdade
Authors: Menezes Vilma do Nascimento
Published: December 2024

O jovem infrator muitas vezes reflete através de suas atitudes consideradas como comportamento anti-social a sua própria vivência e história de vida. Devido a esse contexto que buscamos na literatura os fatores que levam ao adolescente a cometer o ato infracionário como, por exemplo, condições individuais, econômicas e políticas. A importância do psicólogo dentro da instituição é de extrema valia para analisar a totalidade do adolescente, atuando com um trabalho de conscientização, propostas de educação, grupos operativos e escuta, desta forma, ajudando no processo de ressocialização, para que esse adolescente possa se integrar na sociedade de forma que esta o aceite sem preconceito e com solidariedade.