bluuebunny/crossref_metadata_2025 huggingface dataset:
COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES IN THE TOURISM SECTOR BEFORE AND DURING COVID-19 (Study on Regency and City of Central Java Province)
Authors: Abidin Maula Zaenal , Widiastuti Ekaningtyas , Najmudin Najmudin
Published: March 2024

The objective of this study is to investigate and analyze the variations in the effectiveness and impact of local tax revenues from districts and cities in Central Java, both before and during the COVID-19 pandemic. The study focuses on six specific variables, namely the effectiveness and contribution of Hotel Tax, Restaurant Tax, and Entertainment Tax. The study population consists of all the regencies and cities in Central Java from the years 2018 to 2021, and a saturated sample is used, meaning that all available data is included in the analysis. A total of 35 samples, comprising of 29 regencies and six towns, are included in the analysis. To conduct this research, a quantitative approach is employed, specifically using a paired t-test analysis of panel data. The analysis is carried out using SPSS analysis tools, which allow for the examination of the differences and similarities in the effectiveness and impact of the different tax revenues before and during the COVID-19 period. The findings of this study reveal significant disparities in the effectiveness of Entertainment Tax, as well as the contributions of Hotel Tax, Restaurant Tax, and Entertainment Tax, before and during the COVID-19 period. This suggests that the pandemic has had a significant impact on the efficacy and impact of these tax revenues in Central Java. However, no significant differences were observed in the effectiveness of Hotel Tax and Restaurant Tax, indicating that these taxes have remained relatively stable and unaffected by the pandemic.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2019-2021
Authors: Kurnia Zirda , Arum Enggar Diah Puspa , Wijaya Z. Rico
Published: March 2024

The primary objective of this research is to examine the impact of corporate governance, as indicated by the board of commissioners, audit committee, and institutional ownership, on financial statement fraud. Additionally, this study aims to investigate the moderating role of company size in this relationship. The target population for this study comprises infrastructure, utilities, and transportation companies that are listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample for this research was selected using a purposive sampling method, resulting in a total sample size of 60 companies. Logistic regression analysis and moderating regression analysis were employed to analyze the data. The findings of this study reveal that both the board of commissioners and the audit committee have a significant influence on financial statement fraud. However, institutional ownership does not exhibit a significant impact on financial statement fraud. Furthermore, the results indicate that company size plays a role in strengthening the relationship between the board of commissioners and the audit committee in terms of financial statement fraud. Conversely, company size weakens the relationship between institutional ownership and financial statement fraud.
ANALYSIS OF FACTORS AFFECTING INTEREST RATE IN INDONESIA
Authors: Saifuddin Ahmad
Published: March 2024

The interest rate is the cost of borrowing or the price paid for borrowed funds. The interest rate is one of the important aspects in the banking world. This study aims to examine the influence of factors related to interest rate fluctuations set by Bank Indonesia. To examine the factors that affect interest rates in the short and long term. By using the independent variables of inflation, exchange rate, and also the money supply M2. The study was conducted using the Error Correction Model (ECM) method and secondary data for the period from 2019 to 2021. The results showed that all independent variables affected in the short and long term.
INFLUENCE OF CELEBRITY ENDORSER AND BRAND IMAGE ON PURCHASE DECISION OF ERIGO PRODUCTS
Authors: Tarigan Altair Nikolas , Raja Posma Lumban
Published: March 2024

This research aims to determine how the effect of celebrity endorser on purchasing decisions, how the effect of brand image on purchasing decisions, as well as the effect of Celebrity endorser and brand image on the purchasing decisions of Erigo consumers in Medan City. This research uses a quantitative type of research with an associative approach. Sampling using purposive sampling technique using 100 respondents as a research sample. Primary Data in this study were obtained from distributing questionnaires through google form, and secondary data were obtained through library studies. The analysis method used is validity test, classical assumption test, reliability test, multiple linear regression analysis and hypothesis test. The results showed that Celebrity endorser and brand images have a positive and significant effect on purchasing decisions. Based on the results of the determination test, the results were obtained that the value of the correlation coefficient (R2) was 0.890 (89%), where the value of this correlation coefficient showed that the relationship between celebrity endorsers and brand image to purchasing decisions was quite strong. The value of R Square or the value of the coefficient of determination shows that the purchase decision variable of 79.1% can be explained by the Celebrity endorser and brand image variables, while the remaining 20.9% is influenced by other variables beyond this study.
ANALYSIS OF LOCAL GOVERNMENT FINANCIAL STATEMENTS (LKPD) IN ORDER TO IMPROVE THE QUALITY OF GOVERNANCE AND THE ACHIEVEMENT OF DEVELOPMENT OUTCOMES IN SOUTH SULAWESI
Authors: Hartanto Tomi
Published: March 2024

The performance of regional government administration is a form of illustration of work performance that can be achieved during a certain period. The performance of regional administrations that receive WTP Opinion (Unqualified Opinion) should be better than those that are Non WTP. This study aims to compare the performance of regional government administration in South Sulawesi that received WTP and Non WTP opinions for the 2015-2021 period. The performance of governance between local governments that obtain WTP and Non WTP opinions by using the Economic Growth Rate Product, the Human Development Index (IPM) and the Regional Revenue and Expenditure Budget (APBD). The research implication for local governments is hoped that they can improve the performance of their regional governments, especially in the financial sector by increasing the detection of local revenue sources and being able to manage them properly.
Impact of mining on the livelihood of women in Gashaka local government area, Taraba State
Authors: Ojeh Vincent Nduka , Elijah Elizabeth
Published: March 2024

This study focuses on evaluating the impact of mining on the livelihoods of women in Gashaka Local Government Area (LGA) of Taraba State. The primary objective is to examine the effects of mining on the women's livelihoods within this particular community. The research adopted a survey research method, employing a self-constructed questionnaire for data collection with 118 randomly selected respondents. Utilizing a descriptive statistical approach, the study presented its findings through tables and charts. The research revealed that a majority of the respondents are actively engaged in mining, primarily extracting blue sapphire and other stones in the region. Post-mining activities predominantly involve selling the minerals at the Serti main market in Gashaka. Specific mining areas identified include Mayo Jim, Bodel, Garbabi, and Karamti, with Garbabi exhibiting the highest mining activity in Gashaka LGA. The study underscored the substantial impact of mining on the socio-economic well-being of women, positioning it as a major source of empowerment for them. Based on its findings, the study recommends that the government formulate policies to facilitate the responsible development of mining activities in Gashaka LGA. It emphasizes addressing critical issues and providing support to workers to enhance efficiency and reduce stress. Additionally, the research advocates for the implementation of an empowerment program by the state government, specifically targeting women and other miners in the region. This program should offer alternative livelihood sources, mitigate the adverse effects of mining, and discourage illegal mining practices in the area.
Empowering women in the workplace: Assessing female employees' readiness for flexible work arrangements
Authors: Yen Wendy Teoh Ming , Yen Yuen Yee , Ming-Li Teoh , Ying Thye Wan
Published: March 2024

The paper examines assessing female employees’ readiness for flexible work arrangements and empowering women in the workplace. The adoption of flexible work arrangements (FWA) practices in Asian countries is prominent. Despite the recognized benefits that FWAs can provide in terms of employee’s well-being and business sustainability, their implementation is still relatively limited. Hence, the purpose of this study is to identify the factors (family responsibilities, FWA benefits, career advancement, company policy, and supportive workplace) that influence Malaysian female employees’ readiness for FWAs. In this study, the Person-Environment (PE) Fit Theory is employed as a framework to comprehend an individual’s readiness for adopting FWAs. To gather data, 200 surveys were distributed online to female employee respondents using the convenience sampling method. The data analysis was carried out. The findings demonstrate an association between female employees' readiness for FWAs and FWA benefits, career advancement, and company policy. However, family responsibilities and supportive workplaces indicate insignificantly on female employees’ readiness in relation to FWAs, warranting further investigation. This study provides valuable insights to various stakeholders, like organizations, practitioners, policymakers, and the government, in understanding and addressing the readiness of female employees for FWAs and serves as a research foundation for more informed decision-making across organizations in Malaysia. Female employees often face challenges in balancing work and family responsibilities, and if a company could provide flexible arrangements, it could create a supportive environment that can help retain skilled female professionals.
Economic growth and the matters of inflation and unemployment: Evidence from ASEAN-5
Authors: Tee Elaine Ee-Lin , Gan Pei-Tha , Hadi Fatimah Salwa Abd , Zakaria Zainizam
Published: March 2024

The purpose of this study is to examine the relationship between economic growth, inflation, and unemployment. One notable feature of empirical research is the rarity of studies that examine the effects of unemployment and inflation on economic growth in different economic environments, despite the large number of studies that look into these two variables. The study also incorporates interest rates and exchange rates as control variables. This study employs time series data spanning from 1994 to 2020 for selected 5 countries of the Association of Southeast Asian Nations (ASEAN), namely Indonesia, Malaysia, Singapore, Thailand, and the Philippines, under diverse economic conditions. The analysis utilises the autoregressive distributed lag (ARDL) method to examine the relationships between economic growth and its determinants. The empirical results of the study reveal: (1) Economic growth benefits from reducing inflation, interest rates, and exchange rates, underscoring their positive impact on development; and (2) Elevated unemployment rates hinder economic growth. These findings provide policy implications for policymakers in managing inflation, unemployment, interest rates, and exchange rates to foster sustained economic development.
Financial literacy status among non-government organisations’ financial managers in Kwazulu- Natal-South Africa
Authors: Mvunabandi Jean Damascene , Nomlala Bomi Cyril
Published: March 2024

This study investigated the financial literacy status among financial non-government organisations (NGOs) managers in KwaZulu-Natal. The study adopted a quantitative research strategy; a Likert scale questionnaire was used to collect data from 53 managers purposively and conveniently sampled in KwaZulu-Natal. Robustness analysis was performed using SPSS version 28 for descriptive and inferential statistics. The findings of the study revealed that all independent variables correlate between 1.000 and -.364.  This study provided practical and theoretical contributions in the field by deepening an understanding of the key variables identified by this research study, which has been justified by the most relevant literature that drives the financial literacy of NGOs and financial managers. The study further offered insight into constructs for measures of financial literacy in NGOs. This study added to the body of knowledge on the financial literacy of NGOs financial managers in South Africa. The study urgently recommends that NGOs, academia, policymakers, and other key players in the financial literacy field consider the urgent need for financial literacy training or short courses within this sector. These findings urgently call for the attention of the policymakers. This study offered a future research plan on the subject matter in the areas of the true extent of the practicality of financial literacy among financial non-government organisations’ managers that were not addressed in this article.
The effect of digital zakat and accounting on corporate sustainability through financial transparency
Authors: Alshehadeh Abdul Razzak , Al-Zaqeba Murad Ali Ahmad , Elrefae Ghaleb Awad , Al-Khawaja Haneen Aqel , Aljawarneh Nader Mohammad
Published: March 2024

This paper aims to investigate the effect of digital zakat and accounting on corporate sustainability, in addition to examining the moderating effect of financial transparency. A quantitative survey was employed to collect data from 298 Malaysian specialists using questionnaires on a 289-5th point Likert scale. The study utilized Smart-PLS 4.0 and SEM-PLS for the analysis of the data. The analysis revealed that digital accounting adoption was found to significantly and positively influence corporate sustainability. Integration of digital Zakat was also shown to have a substantial positive impact on corporate sustainability, aligning philanthropy with sustainability goals and enhancing overall corporate sustainability outcomes. Moreover, financial transparency was confirmed to play a crucial moderating role in strengthening the relationships between digital practices and corporate sustainability. Financial transparency positively influences corporate sustainability efforts by providing stakeholders with clear insights into a company's financial commitment to sustainability initiatives. This paper offers practical insights into the interconnected dynamics of digital accounting adoption, financial transparency, corporate sustainability, and digital Zakat integration. The findings of this study offer valuable practical implications for both scholars and practitioners in the fields of digital accounting and corporate sustainability, enhanced corporate sustainability through digital accounting adoption, and integrating digital zakat for sustainable philanthropy. By heeding these implications, both scholars and practitioners can work towards more responsible and sustainable business practices, fostering a positive impact on society and the environment while also building trust and confidence among stakeholders.
Foreign aid, institutional quality, and income inequality in Africa: A dynamic panel threshold approach
Authors: Dalmar Mohamed Saney , Ishak Suryati , Ibrahim Saifuzzaman , Hamzah Hanny Zurina
Published: March 2024

This study examines the impact of foreign aid and institutions on income inequality in 23 African countries during the period from 2005 to 2017. The study used a newly proposed novel dynamic panel threshold technique. The results of the study found an institutional quality threshold value of 1.622. Below the threshold, foreign aid was found to positively and significantly influence income inequality. However, above the threshold, the coefficient of foreign aid was negative with statistical significance. This implies that foreign aid tends to diminish income inequality in the presence of quality institutions. The study also used the quantile regression method to check for robustness. It showed that the conclusion between aid and inequality is the same in most of the quantiles (0.1 and 0.2). The findings can be worthwhile for sketching proper aid policies to lessen inequality. Policymakers in Africa should prioritize establishing high-quality institutions and developing measures to improve existing ones. Thus, aid could potentially reduce income inequality. This study suggests that it is important to note that aid programs can be effective when tailored to the particular needs and circumstances of each beneficiary country, as one-size-fits-all methods may not produce the anticipated outcomes.
The effect of brainstorming, auditor ethics, and whistleblowers on audit opinions of government financial reports: The moderating role of management support
Authors: Yasmin Muhammad , Haliah  , Kusumawati Andi , Darmawati
Published: March 2024

This research aims to explore the impact of brainstorming (BR), auditor ethics (AE), and whistleblowers (WH) on audit opinions (AO). It also aims to assess the moderating role of management support (MS) in these relationships. The population of this study was 166 auditors from the Supreme Audit Agency (BPK-Badan Pemeriksa Keuangan) spread across the Papua region of Indonesia. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis. The findings show that there is a significant influence of brainstorming and auditor ethics on audit opinion, but whistleblowers do not influence audit opinion. In addition, management support moderates the influence of auditor ethics but not brainstorming and whistleblowers. Management that supports auditor ethics strengthens the positive effect of auditor ethics on audit opinions, ensuring that auditors can operate independently and objectively. However, the findings demonstrate that management support is unable to control the impact of brainstorming and whistleblowing on audit opinion, which is a result of other factors that are more important in influencing audit results. This research suggests that effective organizational management is crucial for maintaining auditor ethics and enhancing auditor independence in delivering unbiased audit opinions. Therefore, organizations must pay more attention to the role and support of management in creating a culture that supports integrity and ethics in the audit process.
The formalism of governance on the performance of family SMEs in chad
Authors: Ratangar Djimnadjingar , Besson Dominique
Published: March 2024

The aim of this study is to analyze the effects of family SME governance on their performance. Thus, the concern of this work is to present the most relevant agency relationships for analyzing the governance of family SMEs and the family factors that can be analyzed from the theoretical framework of agency and stewardship, given the limitations of agency theory for the study of family SME governance. The study is based on a sample of 182 Chadian family SMEs from a variety of sectors. The investigation is based on a hypothetico-deductive method, and the research results show that the impact of governance on performance is significant. A Principal Component Analysis (PCA) was carried out to identify specific factors for the three groups of variables: governance, altruism and family traits. Factor regression by respective degree of significance and importance of the factors shows that the factors governance formalism, relationships and delegations, internal relationships, training and experience and professional conflicts are the main drivers of SME performance. Finally, the impact of the altruism variable on performance is insignificant. In conclusion, the theoretical and managerial implications are discussed, along with the main avenues for future research.
Hedging effectiveness in EU energy market: A case study
Authors: Petrou Andreas , Eriotis Nikolaos , Poutos Evangelos , Boufounou Paraskevi
Published: March 2024

The current conditions in the European Union energy market are closely linked to significant fluctuations in both demand (due to the marked reduction in economic activity across the EU region due to the implementation of protection measures against COVID-19) and supply (characterized by high volatility in electricity pricing due to irregular fluctuations in fossil fuel prices). Given these challenging conditions, energy companies are forced to adopt hedging strategies to navigate the complexities associated with the extensive market risks. This study empirically examines the impact of the implementation of hedging strategies (measured by the value of financial derivatives relative to the total assets of company values) on financial value (assessed using the Tobin Q ratio) of power generation companies operating in the EU region for 2016 - 2021. The results, derived from an econometric study using panel data analysis, revealed that a potential increase in the value of financial derivatives as a percentage of total assets held by power generation firms in the EU region positively affects the Tobin Q index and, consequently, enhance their financial value. There is no statistically significant evidence to support the relationship between the growth of the domestic forward electricity market and the Tobin's Q index.
Bridging ancient wisdom and modern management: Enhancing I Ching learning with ChatGPT
Authors: Leung Chi Hong , Chan Winslet Ting Yan
Published: March 2024

This study aims to investigate the integration of artificial intelligence, specifically ChatGPT, into the learning process of the I Ching, and its impact on students' understanding and application of this ancient Chinese wisdom in modern management practices. The research adopts a quantitative approach, utilizing surveys to collect data from students. ChatGPT, an artificial intelligence language model, is employed as a learning tool to assist students in applying the principles of the I Ching to solve business problems. The surveys evaluate students' perceptions of ChatGPT's usefulness, ease of use, and its effectiveness in practical applications of the I Ching. Additionally, the study examines ChatGPT's responses to determine its knowledge of the I Ching. The findings affirm that ChatGPT possesses a fundamental understanding of the I Ching and can effectively apply it to solve problems presented in textbook cases. Students perceive ChatGPT as user-friendly and highly beneficial in learning how to apply the I Ching in practical scenarios. The integration of ChatGPT as a learning tool has not only enhanced accessibility to the I Ching but also elicited increased interest and engagement among students. This integration serves as a valuable bridge between ancient Chinese wisdom and modern management approaches. By harnessing the power of artificial intelligence, students can dynamically and interactively explore the depths of the I Ching, thereby enhancing their comprehension and application of its principles. Consequently, this integration not only facilitates the learning of the I Ching but also fosters greater interest and engagement among students in business school.
CHE$$
Authors: Frese Julia , Bödeker Till
Published: March 2024

Die Ausstellung CHE$$ von Till Bödeker im Kunstraum Weiden Space präsentiert ein Schach-inspiriertes Parfüm CHESS. Sie thematisiert die Verschmelzung von Kunst und Konsum, inspiriert von Marcel Duchamp und Schach, und kommuniziert auf visueller sowie olfaktorischer Ebene.
Artistic Research as Collaborative Knowledge Production – Discussion Round 2
Authors: Bödeker Till
Published: March 2024

Jonas Kellermeyer responds in Round 2 to the various critiques of the Artistic Research working group, see Round 1. Subsequently, Till Bödeker/Peter Tepe reply to Kellermeyer’s response.
Dai Cameron: Nature in Graffiti
Authors: Jürgens Anna-Sophie
Published: March 2024

In this article, Canberra-based artist Dai Cameron – a traditional graffiti artist whose work includes large scale art installations, street art and graffiti – reflects on the role of graffiti and art in enabling deeper encounters with the environment, the ways in which the various artistic media he uses relate to nature and how this ties in with his background and interest in environmental issues, in particular environmental science and conservation ecology.
Negar Yazdi: City Art and Urban Planning
Authors: Jürgens Anna-Sophie
Published: March 2024

In this article, Negar Yazdi – an urban planner recently honoured as the 2022 Australian Capital Territory Young Planner of the Year with over nine years of experience in shaping cities across various countries – provides insights into the close relationship between city art and the research field and practice of Urban Planning and Design. Through the lens of urban planning and design, she explores the role of public art in making better cities, fostering community engagement and creating unique urban experiences. In her view, public art contributes to the identity, liveability and lovability of cities and serves as a landmark that enhances the city landscape and facilitates navigation. This article highlights the importance of integrating art into urban design to create not only functional but also enjoyable, vibrant, inclusive and culturally rich city spaces.
PENGARUH KUALITAS PRODUK, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN RUMAH FACIAL NITHA
Authors: Dhiyas Vonny Wulan Febriana  , Ayu Nurafni Octavia
Published: March 2024

There is a continuous decline in income at Nitha Facial House. Therefore, this research was carried out to increase customer satisfaction which is thought to be influenced by the variables Product Quality, Price and Service Quality. The population used is customers who have visited or used products at Rumah Facial Nitha. Data collected through questionnaires distributed via gform, obtained a sample of 96 people and the analytical tool used was multiple linear regression. This research uses validity tests, reliability tests, and classical assumption tests. The research results show that the Product Quality variable (X1) has an effect on customer satisfaction, based on these results the first hypothesis is accepted. The price variable (X2) influences customer satisfaction, based on these results the second hypothesis is accepted. The Service Quality variable (X3) influences customer satisfaction, based on these results the third hypothesis is accepted. The results of the F test show that the variables Product Quality (X1), Price (X2), Service Quality (X3) together have an influence on Customer Satisfaction (Y), based on these results the fourth hypothesis is accepted. And for the Determination Test (R2) it shows that the Adjusted R Square value in the regression model is 0.857, which means that 85.7% of the Customer Satisfaction variable can be explained by the Product Quality, Price and Service Quality variables. Meanwhile, the remaining 14.3% is explained by other variables outside this research.
Korporativno upravljanje privrednim društvima u vlasništvu države
Authors:   University of Belgrade Faculty of Law, Serbia, Lepetić Jelena
Published: March 2024

This paper analyses the rules on corporate governance which are provided for by the Law on Management of State-Owned Companies. At the beginning, the complexity of regulating this issue is indicated as well as the existence of soft law instruments at the international level which influenced the Serbian legislator. Then, the specifics of the new legal regime regarding state-owned company’s bodies are presented in the central part of the paper. First, special rules which refer to the state representatives in the general meeting of shareholders are presented, followed by those which refer to supervisory board members and finally those which refer to the directors. Bearing in mind that the provisions of the Law on Public Enterprises remain relevant for certain companies, the solutions regarding corporate governance provided by that Law are presented as well. At the end of the paper, it is assessed that the legal regime has certainly been approved but certain shortcomings are noted as well.
Corporate naming from a branding perspective: an analysis of naming criteria applied to company names
Authors: Olivares-Delgado Fernando , Rodríguez-Valero Daniel , Pinillos-Laffón Alberto , Benlloch-Osuna María Teresa
Published: March 2024

This article analyses the views of branding professionals on the types of brand names for companies. Brand naming is an important part of corporate branding that is hardly addressed from an academic perspective. The few works on naming deal with products or services, but not with companies. Based on personal in-depth interviews and semi-structured questionnaires with renowned and prestigious experts from the professional branding sector, the relevance of common naming criteria for corporate brand names is measured. It is found that certain naming criteria seem to be more appropriate depending on the sector of activity of the company or the family or non-family character of the company. It is also found that their view of naming methods depends on their academic background and the specific professional field of activity in relation to brand management (design, advertising, marketing, linguistics or law, among others).
Alterações na dinâmica territorial do distrito industrial de São Luís – MA e os impactos no modo de vida das comunidades tradicionais
Authors: Ferreira Érika Pereira , Castro Antonio Carlos Leal de , Soares Leonardo Silva , Souza Antonia Jessyca Silva , Silva Thaina Sousa da , Matos Marcony Edson Silva de , Jansen Tayssa Rauanny Silva , Lyra Ingrid Nicolly Oliveira
Published: March 2024

A cidade de São Luís vem sofrendo sucessivas alterações territoriais e para compreender como essas mudanças afetam as comunidades, este trabalho teve por objetivo analisar as alterações na dinâmica territorial do Distrito Industrial de São Luís – MA e os impactos no modo de vida das comunidades tradicionais. A pesquisa teve início com um levantamento bibliográfico sobre as transformações temporais ocorridas na área e posterior aplicação de questionários semiestruturados para 364 participantes. Os dados foram padronizados, codificados e submetidos à análise multivariada, pelo método de agrupamento de Cluster e ANOSIM one way. As análises foram efetuadas no software past versão 4.03. Os resultados encontrados sugerem semelhanças entre as comunidades rurais pesquisadas, com base em quatro atributos. Os achados confirmam a percepção dos moradores de conflito territorial e degradação ambiental.
Microbiological evaluation of bovine carcasses decontaminated with lactic acid solution
Authors: Souza Ana Paula de , Coelho Érica Marusa Pergo , Munhoz Patrícia Marques , Rocha Stella Alonso , Guerreiro Julio César
Published: March 2024

Bovine meat is a nutritious food product that is highly susceptible to bacterial degradation. Organic acid spray washing can be used to reduce microbial populations in carcasses. This study aimed to examine the efficacy of lactic acid in reducing total coliforms and Escherichia coli and assess the effects of different lactic acid concentrations on meat. For this, bovine carcasses were classified into cleanliness categories and subjected to swab sampling before and after manual and automated washing with lactic acid solution at different concentrations (0, 0.5%, 1%, 2%, 3%, and 4%). Colorimetric analysis and lactic acid quantification of carcasses were performed at 0 and 24 h post mortem. The experiment followed a factorial design. Lactic acid inhibited microbial growth, particularly automated application of 3% lactic acid. Although minor changes in color were observed, lactic acid washing was beneficial from a microbial standpoint, effectively decontaminating bovine carcasses and leaving only minimum amounts of residual acid in meat.
Análise da massa específica aparente de grãos de soja: impacto de tratamentos fitossanitários e da incidência de grãos anômalos
Authors: Nazário Ronaldo Antônio Carlos , Ruffato Solenir , Souza Ícaro Pereira de , Bonaldo Solange Maria
Published: March 2024

A qualidade dos grãos de soja é de suma importância tanto para a produção agrícola quanto para a indústria alimentícia. Diversos fatores podem influenciar essa qualidade, incluindo o controle de doenças durante o cultivo, bem como o surgimento de novas ameaças a cultura, como por exemplo, a anomalia. Assim, objetivou-se com este trabalho avaliar o efeito da anomalia em grãos de soja sobre a massa específica aparente. As amostras foram provenientes de diferentes protocolos durante o cultivo de soja, sendo denominados de: fungicidas multissítios; época aplicação; fungicidas; ingrediente ativo isolado; tratamento de sementes e testemunha absoluta. Após a colheita, as plantas foram debulhadas mecanicamente e as amostras limpadas manualmente. Para análise qualitativa de grãos foi determinada a massa específica aparente utilizando um cilindro de capacidade de 1 litro em 4 repetições e, quantificado o percentual de grãos visivelmente com danos provocados pela anomalia, sendo 4 repetições de 50 g. Os dados foram submetidos a análise de variância e a dispersão dos dados por meio de diagramas de caixa. Não foi detectada tendência direta do percentual de grãos anômalos sobre a massa específica aparente de grãos de soja. O protocolo época de aplicação se sobressaiu em comparação aos demais, obtendo grãos mais sadios. Os protocolos, fungicidas e ingrediente ativo isolado foram menos eficazes na proteção da planta, produzindo grãos com menor massa específica aparente e alto percentual de grãos anômalos.
Vínculos genéticos de complicaciones médicas infantiles entre trisomías y enfermedades metabólicas
Authors: Mina-Ortiz Jhon Bryan , Marcillo-Bowen Natalia Estefanía , Parrales-Sánchez Yerely Michelle
Published: March 2024

Las enfermedades genéticas se corresponden con variaciones genéticas del desarrollo que precisan ayuda médica, educativa, social o combinaciones de estas. Son de gran heterogeneidad en su expresión clínica por la complejidad y diversidad de órganos o sistemas involucrados. El objetivo de la investigación fue analizar los vínculos genéticos de complicaciones médicas infantiles entre trisomías y enfermedades metabólicas. Se utilizó un diseño documental tipo descriptivo y cuantitativo, centrado en la revisión sistemática de información. Los artículos fueron obtenidos de las bases de datos como Pubmed, Redalyc, Google Académico, Elsevier, SciELO, entre otras. Los resultados del presente estudio indican que en las complicaciones médicas infantiles entre trisomías y enfermedades metabólicas fue más frecuente la diabetes, específicamente en pacientes con Síndrome de Down. Se evidenció que las técnicas diagnósticas más comunes para trisomías relacionadas con enfermedades metabólicas incluyen la amniocentesis, destacando por su utilidad para diagnosticar trastornos genéticos, defectos congénitos y otros problemas de salud en el feto. De acuerdo a las enfermedades médicas infantiles, las anomalías faciales destacan como una consecuencia trascendental en el contexto de las trisomías, dado que son el resultado de una combinación de factores genéticos y biológicos que afectan el desarrollo embrionario y la formación de sus tejidos durante la gestación. Las complicaciones médicas infantiles más frecuentes, tanto en trisomías y enfermedades metabólicas están asociadas con el síndrome metabólico, destacando la presencia de diabetes mellitus tipo II.
Analisis Atas Konsep Disgorgement Dan Disgorgement Fund Dalam Pasar Modal
Authors: Ridho Ramadani
Published: March 2024

Abstrak

Disgorgement dan disgorgement fund dalam pasar modal merupakan bentuk upaya dengan memberikan perintah kepada pihak yang melakukan pelanggaran terhadap peraturan perundang-undangan di bidang pasar modal untuk mengembalikan uang sejumlah keuntungan yang diperoleh atau kerugian yang dihindari secara tidak sah atau melawan hukum, sehingga pihak tersebut dapat dicegah untuk menikmati hasil keuntungan ataupun pelanggaran kembali. Pemahaman yang benar secara teoritis konseptual terhadap konsep disgorgement dan disgorgementfund akan memudahkan OJK untuk membuat regulasi yang tepat dan bermanfaat bagi pengembangan pasar modal di Indonesia. Dengan penelitian ini, maka akan dilakukan analisis secara normative terhadap konten (kandungan) norma hukum yang terkandung dalam rancangan Peraturan OJK tersebut. Hasil penelitian menunjukan bahwa analisis terhadap RPOJK terhadap disgorgement dan disgorgement fund memiliki peranan penting terhadap perkembangan hukum pasar modal di Indonesia hal ini terlihat dengan adanya perlindungan dan kepastian hukum terhadap investor yang tertuang didalam Undang-undang No 8 Tahun 1995 dan peraturan pasar modal No 21 tahun 2011 tentang Otoritas Jasa Keuangan diharapkan dengan adanya konsep disgorgement dan disgorgement fund dapat melengkapi Undang-undang pasar modal di Indonesia agar kepastian hukum terhadap investor dapat lebih ditingkatkan lagi perlindungannya sehingga perkembangan pasar modal Indonesia bisa lebih memberikan progres yang lebih terhadap kepastian hukum di bidang pasar modal Indonesia.

Kata kunci: disgorgement, disgorgement fund, pasar modal.

Abstract

Disgorgement and disgorgement funds in the capital market are a form of effort by giving orders to parties who violate the laws and regulations in the capital market to return the money earned or losses that were avoided legally or against the law, so that the party can enjoy any benefits. also. A correct conceptual theoretical understanding of the concepts of disgorgement and disgorgementfund will make it easier for OJK to make appropriate and beneficial regulations for the development of capital markets in Indonesia. With this research, a normative analysis will be carried out on the legal norms contained in the draft OJK Regulation. The results show that the analysis of the RPOJK on the disgorgement and disgorgement fund has an important role in the development of capital market law in Indonesia, this can be seen from the protection and legal certainty for investors as stipulated in Law No. 8 of 1995 and capital market regulations No. 21 of 2011 concerning the Financial Services Authority, it is hoped that the concept of disbursement and disbursement of funds can complement the capital market law in Indonesia so that legal certainty for investors can be further enhanced so that the development of the Indonesian capital market can provide more progress towards legal certainty in the Indonesian capital market.

 Keywords: capital market, disgorgement, disgorgement fund.
Analisis Yuridis Penerapan Prinsip Insurable Interest Dalam Praktik Asuransi Jiwa
Authors: Nintha Soehaiya
Published: March 2024

Abstrak

Insurable interest dalam asuransi jiwa merupakan suatu hubungan antara seorang pemohon asuransi dengan seseorang yang jiwanya diasuransikan. Oleh karena itu tertanggung asuransi memiliki manfaat atas kelangsungan hidup seseorang yang diasuransikan, atau terdapat perkiraan kerugian atas meninggalnya orang yang diasuransikan. Dalam perkembangannya pengajuan klaim atas asuransi jiwa terkadang menimbulkan masalah, dan tidak semudah serta selancar sebagaimana yang diharapkan. Oleh sebab itu, apakah penerapan prinsip insurable interest sesuai dengan peraturan yang berlaku sehingga dapat menjadi tolak ukur atas berlaku efektif atau tidaknya peraturan mengenai asuransi. Berdasarkan hasil penelitian kedudukan mengenai kepentingan/ insurable interest yang tercantum dalam perundang-undangan di Indonesia masih tidak mengatur mengenai batasan khususnya mengenai asuransi yang menyangkut dengan jiwa. Penerapan prinsip insurable interest pada PT. Prudential Life Assurance Medan sudah terlaksana dengan baik dengan menerapkan sesuai dengan prosedur operasi life administration dengan memperhatikan hak tertanggung karena adanya hubungan kepentingan yang diakui secara hukum. Faktanya Marlayni Kurniati Jonas hubungan sebagai keponakan pemegang polis. Hal ini berarti bahwa pada saat kepentingan terjadi maka pihak yang mengaku sebagai wali (trustee) tertanggung harus dapat membuktikan adanya unsur kepentingan tersebut.

 Kata kunci: Asuransi Jiwa, Prinsip Insurable Interest.

Abstract

Insurable interest in life insurance is a relationship between an insurance applicant and someone whose life is insured. Therefore, the insured has a benefit for the survival of an insured person, or there is an estimated loss on the death of the insured person. In its development, filing a claim for life insurance sometimes causes problems, and it is not as easy and smooth as expected. Therefore, whether the application of the insurable interest principle is in accordance with the applicable regulations so that it can be used as a benchmark for whether or not the regulations regarding insurance are effective. Based on the results of the research on the position of insurable interest listed in the legislation in Indonesia, it still does not regulate the limits, especially regarding insurance related to life. Application of the principle of insurable interest at PT. Prudential Life Assurance Medan has been carried out well by implementing it in accordance with life administration operating procedures by taking into account the rights of the insured because of a legally recognized relationship of interest. In fact, Marlayni Kurniati Jonas is the nephew of the policyholder. This means that when an interest occurs, the party claiming to be the insured's trustee must be able to prove the existence of the element of interest.

 Keywords: Insurable Interest Principle, Life Insurance.
Analisis Kriminologi Terhadap Keterlibatan Wanita Dalam Peredaran Narkotika
Authors: Lumban Batu Christine Natalia
Published: March 2024

Salah satu modus operandi dalam peredaran narkoba adalah dengan menjadikan perempuan sebagai kurir narkoba. Bisnis narkoba makin tak terkendali karena produsen dan bandar besar memanfaatkan perempuan sebagai kurir. Menegaskan hampir di semua negara penyebab utama keterlibatan perempuan dalam rantai peredaran global narkoba adalah kemiskinan. Kemiskinan tak hanya memarjinalkan perempuan diberbagai sendi kehidupan, tetapi juga kian menyeret perempuan ke dalam kriminalitas. Pengaturan hukum pengedar narkotika menurut hukum di Indonesia diatur dalam Undang-Undang 35 Tahun 2009 Tentang Narkotika, peraturan pendukung lainnya yaitu Peraturan Pemerintah Nomor 40 Tahun 2013 Tentang Pelaksana Undang-Undang Nomor 35 Tahun 2009 tentang Narkotika serta Peraturan Menteri Kesehatan No. 5 Tahun 2020 Tentang Penggolongan Narkotika yang berisi jenis narkotika yang boleh dan tidak boleh dipergunakan dalam ilmu kesehatan, penelitian dan teknologi. Faktor penyebab wanita terlibat dalam peredaran narkotika ditinjau dari segi kriminologi adalah didasarkan faktor ekstern faktor dari diri sendiri, faktor kebutuhan ekonomi dan faktor pergaulan dan juga pendidikan.

 Kata kunci: Kriminologi, Peredaran Narkotika, Wanita.

Abstract

One of the modus operandi in drug trafficking is to turn women into drug couriers. The drug business is getting out of control because big producers and dealers use women as couriers. He emphasized that in almost all countries the main cause of women's involvement in the global drug distribution chain is poverty. Poverty not only marginalizes women in various aspects of life, but also drags women into crime. The legal arrangements for narcotics traffickers according to Indonesian law are regulated in Law 35 of 2009 concerning Narcotics, other supporting regulations, namely Government Regulation Number 40 of 2013 concerning Implementers of Law Number 35 of 2009 concerning Narcotics and Regulation of the Minister of Health No. 5 of 2020 concerning the Classification of Narcotics which contains the types of narcotics that can and cannot be used in health science, research and technology. The factors that cause women to be involved in the circulation of narcotics in terms of criminology are based on external factors from themselves, factors of economic needs and social factors as well as education.

 Keywords: Criminology, Narcotics Circulation, Women.
Tanggungjawab Produsen Terhadap Kerugian Atas Produk Yang Dijual Melalui Sistem Penjualan Langsung (Direct Selling) Secara Multi Level
Authors: Hutagalung Gomgomie Andrew , Sunarmi  , Devi T. Keizerina , Dedi Harianto
Published: March 2024

Sejalan dengan bervariasinya barang dan/atau jasa yang ada, kegiatan pemasaran barang dan/atau jasa tersebut menjadi suatu kegiatan yang penting dari keseluruhan kegiatan pelaku usaha. Ada beragam bentuk metode pemasaran barang dan/atau jasa, salah satunya adalah bentuk multi level marketing yang merupakan bentuk pemasaran dengan sistem penjualan langsung (direct selling).  Faktanya sistem penjualan multi level marketing dapat menimbulkan permasalahan hukum terkait perlindungan konsumen terhadap kerugian atas barang atau jasa yang diproduksi oleh perusahaan. Untuk itu penelitian ini berujuan untuk menganalisis mengenai tanggung jawab produsen terhadap produk yang dijual dengan sistem penjualan langsung secara MLM. Berdasarkan hasil penelitian tanggung jawab produsen terhadap produk yang dijual dengan sistem penjualan langsung secara multi level marketing memberikan tenggang waktu selama 7 (tujuh) hari kerja kepada mitra usaha dan konsumen untuk mengembalikan barang dan memberi kompensasi berupa ganti rugi, kemudian perusahaan dalam memasarkan produknya mengikuti peraturan perundang-undang yang berlaku yaitu peraturan tentang sistem penjualan langsung dan undang-undang perlindungan konsumen.

Kata kunci: Kerugian atas produk, multi level marketing, sistem penjualan langsung, Tanggung jawab produsen.

Abstract

In line with the variety of existing goods and/or services, the marketing of these goods and/or services becomes an important activity of the overall activities of business actors. There are various forms of marketing methods for goods and/or services, one of which is a form of multi-level marketing which is a form of marketing with a direct selling system. In fact, the multi-level marketing sales system can cause legal problems related to consumer protection against losses for goods or services produced by the company. For this reason, this study aims to analyze the producer's responsibility for products sold with an MLM direct selling system. Based on the results of the research, the producer's responsibility for products sold with a direct selling system in multi-level marketing provides a grace period of 7 (seven) working days for business partners and consumers to return goods and provide compensation in the form of compensation, then the company in marketing its products follows the regulations. the applicable laws are regulations on direct sales systems and consumer protection laws.

Keywords: direct sales system, multi level marketing, Producer responsibility, Product loss.