bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence Chief Financial Officer, Profitabiltas, Leverage and Audit Committe on Tax Avoidance With Firm Size as a Control Variable
Authors: Anggara Okka Bekti Dwi , Salman Kautsar Riza
Published: October 2023

The state gets its money from taxes, although taxes are a burden that reduces the income of businesses. To minimize tax costs, businesses use tax avoidance strategies. Tax evasion is a deliberate attempt by a company to reduce its tax liability through legal means or through strategies and activities that occupy a gray area. The purpose of this research is to collect empirical evidence regarding the effect of Chief Financial Officer, profitability, leverage, and audit committee on tax evasion with firm size as a control variable. The approach used in this research is a quantitative approach. The research sample was 30 mining companies listed on the IDX in the 2019-2021 period, so 90 observations were used. The data analysis technique used is multiple linear regression. This study finds that tax avoidance is not affected by Chief Financial Officer. Likewise, the results are the same using the control variable, namely firm size, Chief Financial Officer also does not have a significant effect on tax avoidance. Conversely, profitability with or without control variables has a positive and significant effect on tax evasion. Different results on leverage, where leverage with or without a control variable has no effect on tax evasion. The audit committee also found no effect on tax evasion with or without control variables.
The Effect of Taxes and Bonus Mechanisms in Moderating Profitability on Transfer Pricing
Authors: Komarudin Mamay , Affandi Naufal , Ende Ende , Kusumawati Nugrahini , Fatonah Siti , Zahra Surti
Published: October 2023

One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia and to analyze the role of bonus mechanism moderators in strengthening the effect of profitability on transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia. This type of research is explanatory research, which explains one variable's causality relationship to another. This study used the analysis of the Granger causality test and hypothesis testing using the coefficient of determination test, F test and t-test.  The sample in this study is companies members of the KOMPAS 100 index in 2010-2020, totaling 100 companies. Based on the study's results, it can be concluded that: 1) There is a causality relationship between tax and transfer pricing. The amount of tax has a positive effect on transfer pricing. On the other hand, transfer pricing also positively affects the amount of tax. This suggests a causality link between tax and transfer pricing and as a form of tax avoidance by multinational companies; 2) The role of the bonus mechanism does not moderate the amount of profitability to transfer pricing.  The decision of managers to pursue bonuses does not affect the amount of profitability to transfer pricing.
The Influence of Taxpayer Awareness and Tax Sanctions on Msme Taxpayer Compliance at Kpp Pratama Purwakarta District
Authors: Fauziah Elyssa Fiqri , Halim Radhi Abdul
Published: October 2023

This research is motivated by the low level of taxpayer compliance as seen from the increase in the number of MSME taxpayers but not supported by fulfilling obligations to pay taxes, this is influenced by low awareness of taxpayers and tax sanctions. This study aims to determine whether the advice of taxpayers and tax sanctions affect taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) in Purwakarta Regency. The factors tested in this study suggest that taxpayers and tax sanctions are the independent variables, while taxpayer compliance is the dependent variable. The research method used is the verification method. The population in this study is MSMEs taxpayers who are registered at KPP Pratama Purwakarta Regency, totaling 1,608 MSMEs. The sampling technique used is the convenience sampling technique using the Slovin formula, so that the total sample is 100 MSMEs. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that the advice of taxpayers and tax sanctions had an effect on the compliance of the MSMEs taxpayers in Purwakarta Regency. In addition, the test results show that the influence of taxpayer advice and tax sanctions on MSME taxpayer compliance is 94.3%
Ethnomethodology: Land and Building Tax (PBB) Collection in Totosan Village
Authors: Norsain Nosain , Faisol Moh.
Published: October 2023

The aims of this reseach to find out how the Totosan village government collects PBB P2. Researchers collected research data using observation, interviews, and documentation, which conducted in-depth interviews with 5 informants. Data analysis through the stages of reduction, presentation, conclusion drawing and verification as well as ethnomethodological analysis with the help of NVivo R1 software. The method of PBB P2 collection carried out in Totosan Village is conditional on the value of local wisdom, where tax collection is carried out by (1) visiting the taxpayer directly; (2) provide education about PBB P2; and (3) provide solutions to problems related to P2 PBB collection and provide services in the P2 PBB payment process. In addition, village officials who have this task emphasized that they came to submit SPPT not to collect taxes, so that it seemed as if village officials were officers who collected taxes, even though they were only facilitators who submitted SPPT PBB P2. This study implies the theory that many ways of collecting taxes do not have to rely on existing legal rules because they create fear for taxpayers. Therefore, in ways that are local wisdom as a new alternative in tax collection.
Cirurgia de Hérnia: Técnicas e Complicações: Um exame das diferentes abordagens cirúrgicas para o tratamento de hérnias, incluindo hérnias inguinais e incisionais.
Authors: Ribeiro Catharina Cangussu Fernandes , Brito Alice Crespo , Moraes Wildson de Jesus Lima , Santos Giovanna Cantuaria Cruz , Freitas Amanda Torres de
Published: October 2023

A cirurgia de hérnia é uma intervenção cirúrgica amplamente praticada para corrigir protrusões anormais de órgãos ou tecidos através da parede abdominal, com foco nas hérnias inguinais e incisionais. Este artigo de revisão abordou diversas técnicas cirúrgicas e suas implicações clínicas, além de discutir complicações pós-operatórias e estratégias de manejo. Para hérnias inguinais, a escolha entre cirurgia aberta com tela e abordagem laparoscópica depende da avaliação individual do paciente. A cirurgia laparoscópica oferece recuperação mais rápida e menos dor, mas requer habilidades e equipamentos específicos. Já para hérnias incisionais, a complexidade da hérnia orienta a escolha da técnica cirúrgica, com reparação aberta com tela para casos menores e técnicas de reforço de linha média para hérnias maiores. Além das técnicas, a gestão de complicações pós-operatórias é crítica. Infecções da ferida podem ser minimizadas com práticas cirúrgicas assépticas e antibióticos profiláticos. A dor pós-operatória, incluindo a dor crônica, requer uma abordagem multidisciplinar e a seleção cuidadosa de materiais de tela. Este campo em constante evolução exige que os cirurgiões estejam atualizados com as melhores práticas. Pesquisas futuras devem continuar a investigar a eficácia das técnicas cirúrgicas e estratégias para minimizar complicações pós-operatórias. Em resumo, a cirurgia de hérnia é fundamental na prática cirúrgica, com uma variedade de abordagens disponíveis. A escolha adequada da técnica e a gestão de complicações são cruciais para o sucesso do procedimento e a qualidade de vida pós-operatória dos pacientes.
Transtornos do Humor: Depressão e Transtorno Bipolar: Uma análise dos sintomas, diagnóstico e opções de tratamento para transtornos de humor, como a depressão e o transtorno bipolar.
Authors: Fernandes Thalita Baptisteli , Carmo Larissa Rodrigues do , Araujo Matheus , Moreira Sara Almeida , Macêdo Jessica Pereira
Published: October 2023

Transtornos do humor, incluindo a depressão e o transtorno bipolar, apresentam desafios significativos para a saúde mental global. Este artigo de revisão oferece uma análise abrangente dos sintomas, diagnóstico e opções de tratamento para essas condições complexas, com base em evidências disponíveis até setembro de 2021. A depressão é caracterizada por sintomas como tristeza persistente, perda de interesse, fadiga e sentimentos de desesperança. A terapia cognitivo-comportamental (TCC) e a terapia interpessoal (TIP) têm se mostrado eficazes no tratamento, juntamente com medicamentos antidepressivos quando necessário. A abordagem personalizada e a consideração de sintomas somáticos são essenciais. O transtorno bipolar envolve flutuações extremas de humor, com episódios maníacos e depressivos. Estabilizadores de humor, como o lítio, são frequentemente prescritos, juntamente com psicoterapia adaptada para o transtorno bipolar. A psicoeducação desempenha um papel vital na prevenção de recaídas. Os resultados destacam a importância da abordagem integrada, incluindo terapias psicológicas e farmacológicas, para otimizar os resultados clínicos. No entanto, a variabilidade na gravidade dos casos e nas respostas ao tratamento torna difícil estabelecer diretrizes rígidas. Em um cenário em que a saúde mental é fundamental, compreender as nuances da depressão e do transtorno bipolar é essencial para melhorar a qualidade de vida dos afetados e fornecer o suporte necessário. Este artigo fornece uma visão abrangente desses transtornos do humor, oferecendo insights valiosos para profissionais de saúde mental, pesquisadores e aqueles que vivem com essas condições desafiadoras.
The role of lipid rafts in the immune system and SARS-CoV-2 cell invasion
Authors: Ustinov E. M. , Andrievskaya I. A. , Lyazgiyan K. S.
Published: October 2023

Introduction. Glycosphingolipids are compounds composed of hydrophilic sugar structures and hydrophobic ceramides. These molecules form lipid rafts or microdomains in the cell membrane together with cholesterol, sphingomyelin, glycosylphosphatidylinositol and molecules, which determines their properties.

Aim. To systematize data on the structure of lipid rafts, their involvement in the functioning of immunocompetent cells and the development of the immune response, and the mechanisms of SARS-CoV-2 viral invasion.

Materials and methods. From these positions, literary sources for 1981-2023 are analyzed. Literature search was carried out in information systems: PubMed and Google Scholar.

Results. There are separate works that reflect the role of lipid rafts as mediators of signal transduction in the development of innate and adaptive immune responses. Other studies describe their importance in pathogen-host interaction and avoidance of immune control. Recently, studies have appeared on the effect of lipid microdomains of the cell membrane on viral invasion, including that caused by SARS-CoV-2.

Conclusion. This review makes a significant contribution to understanding the role of lipid rafts in the functioning of the immune system and viral invasion, which determines the prospects for further research and the possibility of their use as therapeutic targets in the development of immunomodulatory drugs.
Diagnostics of disturbances in the functional state of the diaphragm in patients with chronic obstructive pulmonary disease after COVID-19
Authors: Menshikova I. G. , Magalyas E. V. , Sklyar I. V.
Published: October 2023

Aim. Assessment of the functional state of the diaphragm in patients with COPD who underwent COVID-19.

Materials and methods. The study included 35 patients with COPD complicated by compensated chronic cor pulmonale (CCP): group 1 included 15 patients with COPD who had COVID-19, group 2 included 20 patients with COPD. Patients were examined 3 months after suffering COVID-19. The functional state of the diaphragm was studied using the VIVID S70N ultrasound diagnostic system.

Results. The greatest decrease in the diaphragm dome height was detected in the 1st group (p=0.001). The excursion of the diaphragm during quiet breathing was increased in both groups, in the 2nd group the indicator was 11% more than in the 1st group. The diaphragm excursion during forced breathing was reduced in the 1st group (p=0.02). The rate of diaphragm excursion during inhalation and exhalation during quiet and forced breathing in both groups was significantly increased compared to the control group. However, in the 1st group, the rate of diaphragm excursion on expiration was 49% higher. These changes may indicate respiratory muscle fatigue in COPD patients who have had COVID-19. The thickness of the muscular part of the diaphragm during inhalation and exhalation during quiet breathing in both groups compared to the control group was significantly higher. These indicators in both groups did not significantly differ from each other. There was a decrease in the thickening fraction of the muscular part of the diaphragm during calm (p=0.01) and forced breathing (p=0.001) in both groups, which indicates the onset of fatigue of the muscles of the diaphragm in the 2nd group and the initial development of weakness of the diaphragm in the 1st group who had the greatest decrease in this indicator during forced breathing.

Conclusion. Ultrasonic diagnostic methods significantly expand the possibilities for assessing the functional state of the diaphragm. Patients with COPD who have undergone COVID-19 are characterized by a significant increase in the thickness of the diaphragm, limitation of its mobility, and a slowdown in the rate of relaxation of the muscular part of the diaphragm.
Phagocyte population in the inflammatory pattern of the bronchi of asthma patients regulated by interleukin-17A and interferon-gamma during the airway response to a cold stimulus
Authors: Pirogov A. B. , Prikhodko A. G. , Naumov D. E. , Perelman J. M.
Published: October 2023

Introduction.Based on the common effector functions of polymorphonuclear neutrophils and macrophages as phagocytic cells, their role in the formation of an acute reaction of the respiratory tract to a cold stimulus in patients with asthma is of concern.

Aim.The study of the concentration of phagocytes, IL-17A and IFN-γ in the inflammatory pattern of the bronchi of asthma patients depending on the airway reaction to a cold stimulus.

Materials and methods.129 patients with asthma were examined. The design of the study included questioning patients using a validated questionnaire Asthma Control Test (ACT, Quality Metric Inc., 2002), collection of induced and spontaneously produced sputum, exhaled breath condensate (EBC), bronchoprovocation test with a 3-minute isocapnic hyperventilation with cold (-20ºС) air (IHCA) with an assessment of the airway response (ΔFEV1) by spirometry.

Results.Group 1 (n=55) included individuals with ΔFEV1-10% and below, group 2 (n=74) – with ΔFEV1above -10%: -15 (-21; -11) and -3.7 (-6.1; -0.38)%, respectively (p=0.0002). According to the level of ACT (17 [13; 21.5] and 19 [14; 22] points) and indicators of lung function (FEV1 [93.0±2.4 and 97.1±2.4%] and FEF25-75 [63.5±3.5 and 72.0±3.7%]), the patients had no significant intergroup differences. The pattern of bronchial inflammation in group 1 was mixed (neutrophils ≥40%), in group 2 – eosinophilic. In response to the IHCA test, the number of neutrophils significantly increased in the sputum of patients in group 1, the number of macrophages and the number of structurally intact epithelial cells decreased, in proportion to this, the level of IFN-γ and IFN-γ-inducible protein IP-10 (CXCL10) increased in the EBC in relation to patients of the 2nd group. A direct relationship was found between baseline concentrations of IP-10 and IFN-γ (Rs=0.7; p<0.01) in EBC.

Conclusion.The airway response to a cold stimulus of patients with asthma is accompanied by functional activation of phagocytic cells with an escalation of neutrophilic inflammation and a decrease in the number of macrophages infiltrating the bronchi associated with an increase in the concentration of IFN-γ, which stimulates the processes of respiratory burst and triggers cell destruction and cytolysis.
Solution of boundary problems of spatial rods under variable elastic-plastic loads adjusted for load
Authors:   Olimov M.
Published: October 2023

On the basis of the small elastic-plastic deformations theory boundary tasks for three-dimensional rods under variable elastic-plastic loadings, taking into account secondary plastic deformations, are formulated. Approximation for boundary tasks based on A.A. Samarsky and I.V. Fryazinov modification is carried out. The stress-strain state of the rods taking into account elastic unloading and secondary plastic deformations is researched. A comparative analysis of the residual calculated values is carried out.

Keywords
space, rod, loading, unloading, deformation, intensity, approximation, sweep, iteration, secondary plastic deformation, boundary value problem, matrix sweep, software package
COEXAMEN CITOLOGIA-VPH : (I) : RESULTADOS DE UN ESTUDIO PROSPECTIVO DE 11 AÑOS (2008-2018)
Authors: López Olmos Jorge
Published: October 2023

Objetivo: Presentamos los resultados de un estudio prospectivo de coexamen citología cervicovaginal – vph (virus del papiloma humano),en una serie de 1600 casos en los 11 años 2008-2018. Resultados: La media de edad fue 37,63 años (rango 16-69), la paridad media fue 1 (rango 0-7). Eran nuligestas 30,81 % y menopáusicas 5,31 %. Con antecedente de conización 8,43 %. En 26 casos eran vih(+), con virus de la inmunodeficiencia humana. Vacuna frente a vph tenian 2,43 %. En 54,56 % no utilizaban ningún método contraceptivo. La citología fue normal o negativa en 35,31 %. Hubo infecciones en 33 % (siendo la más frecuente por vaginosis bacteriana (vb) en 22,56 %). Hubo lesiones celulares cervicales en 31,68 %; ascus, 14,81 %; lsil, 13,18 %; hsil, 1,93 % y 4 casos de carcinoma epidermoide (0,25 %). El vphar(+) se dio en 42,06 %. (vph-16(+) en 17,02 %; vph-18(+) en 3,95 % y vph-otros(+) en 79,02 %). Citologia(+) y vph-ar(+), fue aumentando la frecuencia en relación a la gravedad de las lesiones : 60% en ascus, 75 % en lsil, 87 % en hsil y 100 % en carcinoma. En lesiones con vph negativo, ocurrió a la inversa. Con citología negativa estaban vacunadas de vph 4,25 %; con lesiones, ninguna estaba vacunada.Conclusiones: Para la prevención del cáncer de cérvix, recomendamos primariamente la vacunación vph con 9 tipos antes del inicio de la vida sexual, y la detección de its (infecciones de trasmisión sexual), citología y vph-ar, para el cribado de las lesiones.
Perforación intestinal secundaria a ingesta de imanes en paciente pediátrico. Reporte de Caso.
Authors: Rincon Ardila Osskar Ivan , Cabrera Cruz Alejandra , Guillen Mendez Claudia , Mera Correa Irving Fernando , Galindo Rocha Francisco
Published: October 2023

Introducción: La ingesta de cuerpos extraños (CE) es motivo frecuente de consulta en urgencias infantiles. Para confirmar el diagnóstico se utilizan con más frecuencia radiografías simples. La ingestión de un imán es otra causa de morbilidad considerable si se ingieren simultáneamente varios imanes o un imán.

Presentación de caso: Paciente femenina de 2 años de edad, en el momento con historia de episodios eméticos de contenido gastroalimentario sin presencia de sangre asociado a dolor abdominal tipo cólico intermitente que aumento gradualmente, posteriormente se agrega hiporexia, picos febriles no cuantificados, distensión abdominal y ante persistencia de cuadro clínico acude a valoración donde evidencian en radiografía obstrucción intestinal secundario a cuerpo extraño “imanes” que amerito tiempo quirúrgico.

Conclusión: En cualquier caso, si el imán está por delante del duodeno se sugiere la vigilancia y el uso de laxantes. Pero si éstos ya no se encuentran al alcance del endoscopio, el seguimiento debe ser estrecho con toma seriada de radiografías abdominales y si existen datos de retención o presencia de sintomatología, se debe intervenir quirúrgicamente.
Entre crisis, desafíos globales y el derecho a la alimentación: acelerar una transición justa y ecológica de los sistemas agroalimentarios
Authors: Ferrero Gabriel
Published: October 2023

La invasión de Ucrania por Rusia ha contribuido a gravar una crisis alimentaria mundial de perfil multidimensional y un alcance sin precedentes en décadas. Una guerra que se suma a la persistencia de conflictos en diversas partes del mundo, al impacto de la pandemia de la COVID-19 y a la emergencia climática, agravando una tendencia negativa en la reducción del hambre iniciada en 2016. Una crisis que llega cuando había ya arrancado un proceso mundial de transformación integral de los sistemas alimentarios para hacer de los mismos una de las principales palancas para el alcance de los ODS y del Acuerdo de París, impulsado por la Cumbre de las Naciones Unidas sobre sistemas alimentarios septiembre de 2021. Cuando la comunidad internacional, los actores privados, la sociedad civil y los gobiernos ya enfocaban su atención política y sus inversiones en dicha transformación, la emergencia de la crisis añade retos a un proceso impostergable. En este artículo, examinamos la naturaleza de esta crisis, las respuestas internacionales, y la urgencia de mantener los esfuerzos hacia una transformación que debe ser no sólo ecológica, sino justa, para la realización efectiva del derecho a la alimentación y de la Agenda 2030.
Derecho a la alimentación saludable y sostenible en contextos de vulnerabilidad: un análisis de experiencias institucionales y comunitarias
Authors: Alvarez Herranz Raquel , Molero Cortés Jorge , Jiménez Ruiz África
Published: October 2023

El acceso de la población a una alimentación sana y sostenible es un derecho humano básico, que no siempre se cumple. En este artículo se analiza cómo se está garantizando este derecho en el Estado español, desgranando algunos de los mecanismos existentes para hacer frente a la inseguridad alimentaria. Asimismo, se recogen algunas experiencias concretas que intentan dar respuesta a estas situaciones, tanto desde lo comunitario como desde lo institucional, poniendo la mirada en los aportes que desde la agroecología se están realizando en el debate sobre la transformación de las ayudas alimentarias en nuestro país.
La seguridad alimentaria y el papel esencial de las mujeres campesinas para la supervivencia de las unidades familiares en los referente al acceso de los alimentos.
Authors: Cenamor Mochales María
Published: October 2023

En la búsqueda de garantizar la Seguridad Alimentaria durante los años 70, se creyó que sería suficiente con aumentar la productividad de la agroindustria en el mundo. Sin embargo, el trabajo de Amartya Sen fue fundamental para matizar el concepto de Seguridad Alimentaria y mostrar que la muerte de los miles de personas durante las hambrunas en Bengala, Etiopía y Bangladesh, fue por una falta de acceso a los alimentos, y no por una insuficiencia de los mismos. Estos testimonios, unidos a las dimensiones de la Seguridad alimentaria conformaron el concepto, remarcando con él la importancia de garantizar los alimentos independientemente de la inestabilidad política de los países o de los desastres naturales que puedan acontecer.

Más allá de la formalidad del concepto elaborado por la FAO, las mujeres rurales han sido un colectivo de suma importancia en la garantía de Seguridad Alimentaria en las familias de las zonas rurales. Las mujeres campesinas realizan dobles y triples jornadas de trabajo, ya que desempeñan las funciones del ámbito reproductivo, productivo y comunal. Además, las condiciones laborales de las mujeres son precarias y la mayoría de trabajos que realizan son sin remuneración económica en un gran porcentaje, sumado a que son invisibilizados e infravalorados socialmente.
The Sustainable Development Goal of Zero Hunger Cannot be Achieved without Addressing Colonialism, Racism, and Climate Change
Authors: Humphreys Alexandra , Kioko Matheka Denis
Published: October 2023

This article explores the historic and contemporary connections between colonialism, racism, and climate change and their effects on hunger and malnutrition. The inquiry is oriented around two case studies. First, how following independence in 1804 Haiti was forced to pay French slaveholders today’s equivalent of 21 billion USD to secure their national sovereignty. Second, how due to climate change driven floods in 2022, Pakistan incurred an estimated 40 billion USD in damages while contributing just 0.3% of global carbon dioxide emissions since the industrial era. Ultimately, the industrial rise of rich nations depended on the invention of race and extraction from the Global South during the colonial era. In turn, the Industrial Revolution launched climate change and contributed to the creation of today’s climate crisis. The ongoing effects of colonialism, racism, and climate change will need to be addressed if the world is to decrease malnutrition and achieve the Sustainable Development Goal of Zero Hunger.
El hambre como arma de guerra y la Resolución 2417 del Consejo de Seguridad
Starvation as a weapon of war and Security Council Resolution 2417 del Consejo de Seguridad
Authors: Pérez de Armiño Karlos
Published: October 2023

Los conflictos armados son una de las principales causas del hambre en el mundo. Más aún, desde 2017 se ha observado una reaparición de las hambrunas promovidas deliberadamente como táctica bélica para doblegar al enemigo. Esta constatación ha incrementado el interés académico y político por el problema. Prueba de ello es la relevante aprobación en 2018 de la Resolución 2417 del Consejo de Seguridad de Naciones Unidas, que prohíbe el uso del hambre como arma de guerra a nivel global y ha estimulado diferentes iniciativas gubernamentales y de la sociedad civil frente al tema.
PENGGUNAAN HERBISIDA TRIKLOPIR UNTUK MENGENDALIKAN GULMA PADA PERKEBUNAN KELAPA SAWIT FASE BELUM MENGHASILKAN DAN PENGARUHNYA TERHADAP KEANEKARAGAMAN SERANGGA
Authors: Efendi Siska , Akbar Ilham , Ardi Ardi
Published: October 2023

Weed is one of the major problems in immature oil palm plantations. Weed control is carried out to optimize the growth of oil palm plants, and the method commonly used in the field is chemical control with herbicides. The active ingredient of the herbicide used in the field is triclopyr, however herbicide application is thought to affect the diversity of insects, especially those found in lower vegetation, at the same time it is necessary to observe the effect of herbicide application on insect diversity. This study aims to obtain an effective dose of herbicide to control weeds in immature oil palm plants and to determine the effect of herbicide application on insect diversity. This study used a Randomized Block Design (RBD) which consisted of 6 treatments and 4 replications. Triclopyr herbicide treatment doses were 864 g.ha-1, 768 g/ha, 672 g.ha-1, 576 g.ha-1, mechanical weeding and control. Insect sampling method uses insect nets and pitfall traps. The data obtained were analyzed using variance or F test at 5% level and further test was carried out by DMRT at 5% level. The results showed that the best dose of herbicide triclopir was 768 g/ha because it was effective in controlling the weeds of Borreria latifolia, Calopogonium mucunoides and Asystasia gangetica. Triclopyr herbicide application affects the diversity of insects and the even distribution of insects.
EKSPLORASI JAMUR AGENS HAYATI DARI RHIZOSFIR DI LAHAN GAMBUT DENGAN POLA TANAM YANG BERBEDA
Authors: Supriati Lilies , Melhanah Melhanah , Oemar Oesin , Milenia Safhira
Published: October 2023

There are several ways of cultivating crops that are applied by the community, namely: monoculture, insertion and agroforestry. Differences in the application and management of cropping patterns and the types of plants planted will have a different effect on microbes in the rhizosphere, especially fungi as biological agents. The purpose of this study was to determine the types of fungal biological agents found in the rhizosphere of several plants with different cropping patterns on peatlands. The location of the samples was determined purposively with insert cropping patterns (mustard-sweet corn), mono-culture (sweet corn) and agroforestry (jelutung-soursop). Testing the inhibition of biological agent fungi against Sclerotium rolfsii used a completely randomized design consisting of 7 treatments with 3 replications. The exploration results obtained 7 isolates of biologically active fungi that could inhibit S. rolfsii. The highest inhibition was shown by isolates JSk1 (origin from the rhizosphere of soursop plants), isolates J (origin from the rhizosphere of sweet corn) and JS1 (origin of the rhizosphere of mustard greens). JSk1 and J isolates had an inhibition close to 60%. The results of the identification of JSk1 isolates were the fungus Gliocladium sp1, isolate J the fungus Trichoderma harzianum with competitive inhibitory mechanisms, mycoparasites, antibiosis causing host hyphae to experience malformation, lysis and destruction.
The Impact of Training Courses Implemented By International Organizations and Their Impact on The Performance of Agricultural Staff In Anbar
Authors: Saleh Jasim
Published: October 2023

Training has become a clear feature of developing the performance of institutions, and keeping pace with the rapid developments in all fields. The study aimed to determine the effect of training courses, which were implemented by international organizations, operating in province of Anbar, on the performance of agricultural employees. The study included workers in the agricultural departments in Anbar Governorate, numbering (136 employees). The questionnaire was designed to match the benefits of training and employee performance, and the Spss statistical program was used, with the use of Model: Patrick Kirk for the American expert. The results showed that the best resource for employees was through training courses, with an average score of 2.54, and in the field of orientation for training, use your training results when you return to our departments came first with an average of 2.71, and in terms of performance, decision making with averaged 3.93. The study indicated the positive relationship of performance with the educational level, the number of training courses, and the attitude towards training at a significant level of 0.01. The training depends on determining the training needs of the employee. in addition to the needs of the institution and the department in which he works, the need for the training to be in a timely manner, before the planting season and for the place to be suitable for the trainees, with the selection of the competent trainer with modern and developed information.
PENERAPAN LEAN HEALTHCARE DALAM PENGELOLAAN MANAJEMEN KEPERAWATAN DI RAWAT INAP DHAHA RSUD GAMBIRAN KOTA KEDIRI
Authors: Ellina Agusta Dian , S Eko Dian , Wuryani Ary Dwi , Panggalih Dangan , K Beko , Istiqomah Istiqomah , Baersady Miriam , Saly Salami , Kristina Yuyun
Published: October 2023

Introduction & aim: Lean is a new breakthrough in the era of digitalization which is a process improvement method used to improve service products, high use of consumables (hereinafter referred to as BHP) in hospitals, stock inventory of drugs and medical devices in the treatment room every month and found a buildup of inventory of consumables. This community service aimed to identify the application of lean healthcare applications in the BHP inventory for nursing management. Method of Activity: In finding the root of the problem using fishbone diagrams, the scoring method was to prioritize issues to be resolved using SWOT Analysis. This community service was conducted in the Dhaha inpatient room of Gambiran Hospital, Kediri City with 22 medical and 2 non-medical personnel. Results: The application of lean healthcare in the Dhaha inpatient room, material management, pharmaceutical supplies, and household logistics was carried out continuously according to what nurses needed. However, after the implementation of lean healthcare, it begins with the implementation of 5S which regulates supplies according to patient needs, assigns items that are always used in patient services according to nurses every shift not every room, and puts or parks in places that are easy to reach. Efficient from inventory adjustments in the inpatient room in the form of Rp. 1,035,566. Discussion: The implementation of Lean Health Care "KANBAN" is an important thing to do sustainably because quality service is also obtained from effective and efficient services including inventory management.
Variable antennas positions solution to reduce pointing errors due to wind speed and temperature coupled effects during free space optical link using matrix Rician pointing error model
Authors: Teuma Mbezi Michel , Eke Samuel , Som Idelette Hermine Judith , Mouangue Ruben Martin
Published: October 2023

Pointing errors (PE) during free space optical (FSO) transmission can be caused by laser beam wander due to thermal and wind dynamic instability. The aim of this work is to study the coupled effects of temperature and wind speed on PE using matrix Rician pointing error (MRPE) model; then show how variable antennas height can reduce PE due to wind speed and temperature coupled effects. To achieve this purposes, average PE expression was established using MRPE model. Then considering a Gaussian beam wave and Monin–Obukhov similarity functions for the structure parameters of temperature, explicit relationship was established between average PE, temperature and wind speed. It comes out of this study that under dynamic turbulence, one can appropriately modify temperature to reduce PE due to dynamic instability and reciprocally. Depending on turbulence large cells or frozen turbulence eddies distribution, PE can be reduced by appropriately modified antennas height or the distance between transmitter and receiver. That is why this work suggests to install variable or dynamic antennas (rather than fixed ones) which could intelligently modify its positions according to laser beam wander created by atmospheric turbulence.
Optical simulations and optimization of highly sensitive biosensor for cancer cell detection
Authors: El Mouncharih Abdelkarim , Takassa Rabi , Farkad Omar , Tchenka Abdelaziz , Ibnouelghazi El Alami , Abouelaoualim Driss
Published: October 2023

In this work, using the two-dimensional finite difference time domain method, we are theoretically studying the optical properties of a two-dimensional photonic crystal biosensor based on silicon rods arranged as a square structure in an air bottom with two waveguides and a nanocavity. For this purpose, six different cells are infiltrated into the point defect. These six cells are Jurkat, HeLa, PC-12, MDA-MB-231, MCF-7, and basal cells. As a result, we have successfully detected cancer and benign cases of these cells through resonance peaks in the transmission spectrum. We evaluated the sensitivity, quality factor, detection limit, and figure of merit at different values for sensing region radius for optimization purposes. We report that we observed the maximum sensitivity of 1350 nm/RIU at 0.15 μm for the basal cell. Finally, the proposed biosensor can be a miniaturized structure with extreme sensitivity in cancer cell detection models.
Quo Vadis Islamic Renewal in The Post-COVID-19 Era: A Critical Approach to the New Construction and Islamic Science
Authors: Ghifari Muhammad
Published: October 2023

The existence of the impact of COVID-19 last year has brought quite significant changes to the order of human life throughout the world. These changes or transformations are very important to pay attention to so that the world order of life. On the other hand, the existence of values ​​in Islam believed by its adherents is considered capable of overcoming the problems of the impact of COVID-19. There is a popular adage about Islam as a religion of mercy for the entire universe (rahmatan lil al‑‘ālamīn) and always relevant to all developments in the temporal and local context (al‑Shālih li kulli al‑Zamān wa al‑Makān) often used as the theological foundation of Muslim society in their lives. In this context, is it true that Islam can overcome the impact of COVID-19? Then how should Islam itself be realized? Therefore this research offers the concept of Islamic renewal to be realized in the post-COVID-19 era. This research also uses a philosophical approach and a method of critical analysis of certain concepts in Islamic studies. The results of this study indicate that there are demands for change and innovation in the theory of Islamic thought compatible with the spirit of changing times. More than that, this innovation is then formulated by presenting the idea of ​​“Islamic Science” as a model for dealing with the current impact of COVID-19.
The Veil of Religious Pluralism in Neoliberalism Agenda in Indonesia
Authors: Amarlaily Arbiyanti Arsya
Published: October 2023

In this 21st century, the understanding of religion has undergone significant changes. The emergence of pluralism concepts is a concrete manifestation of this change. Among them are the World Theology concept presented by Wilfred Cantwell Smith and the Global Theology introduced by John Hick. These two concepts have in common in assuming that all the divine religions have the same God, be it Judaism, Christianity, or Islam. This understanding raises controversy in society. Neoliberalism shapes religion from above. It changes the environment in which religious institutions evolve and imposes new ways of managing human and economic resources. Traditional religious institutions, which were bureaucratized, hierarchical, and vertical, are forced to downsize, ‘rationalize’ their activities, develop communication strategies and branded identities, outsource administrative tasks, and cast their mission as the provision of services meeting individual needs. Meanwhile, new networked, supple, charismatic, horizontal and transnational religious organizations emerge which increase pluralism and challenge institutionalized privileges. This paper aims to reveal the reasons why this phenomenon persists to this day with problem boundaries in the context of Indonesia. This research is a literature study with a critical analysis method through Content Analysis. The results of this study indicate that the development of religious pluralism can persist because it is supported by the ideology of neoliberalism. Furthermore, this research can be a reference for public education efforts related to the issue of religious pluralism.
The Influence of Twitter on Youths’ Participation in 2023 Election in Nigeria
Authors: Akindutire Samson Ayomide , Oluwatosin Aribisala
Published: October 2023

The role of social media in influencing users’ decisions in a democratic system cannot be underestimated. Nigeria, being the most populous African nation, has attracted nations and organisations who served as spectators observing the electoral process. Nigeria, with over 200 million, has about 84 million active internet users; most of the political parties have a social media handle to further political course during the election, which ushered in candidates for different positions. Prominent among the social media platforms is Twitter, which has promoted the awareness and popularity of other political parties. This study examined the influence of Twitter on youths’ participation in the 2023 election. The researcher made use of the survey research method and questionnaire tool for data gathering
The Evolution of Competitive Intelligence: A Systemic Approach to Organizational Management
Authors: Cekuls Andrejs
Published: October 2023

An integrated approach to competitive intelligence (CI) promotes a deeper understanding, and CI appears to be evolving into a systemic view with an integrated approach across all organizational management processes. Individual components of CI were previously considered mainly as specific functional responsibilities, but today they are also considered from a conceptual perspective and organizational management. Such approach must include an increasing number of elements and ensure their mutual interaction and management, resulting in an increasingly complex model.
Does Environment Influence Entrepreneurship? - Empirical Evidence from Aspiring Emirati Women Entrepreneurs in United Arab Emirates
Authors: Brandt Tiina , Sakkthivel A.M. , Abidi Naseem , Abudaqa Anas , Yanamandra Ramakrishna
Published: October 2023

In recent times, women in the United Arab Emirates (UAE) have been taking a keen interest in entrepreneurship, with a greater number of women showing intentions to become entrepreneurs. Therefore, this study aimed to identify the variables that would influence women to become entrepreneurs. The participants were ˺˾˹ aspiring Emirati women entrepreneurs, and Structural Equation Modelling (SEM) was the approach used to analyze the data. The results suggested that all identified variables, namely cultural, social, demographic, and environmental, were found to have an impact on women's entrepreneurship. However, the environmental variable was found to have the most significant impact on women becoming entrepreneurs in the UAE. It is imperative to state that the UAE environment has a profound impact on women's entrepreneurship. The results showed a significant impact and implications for the UAE's business and social environment, as more women are willing to contribute to UAE economic growth by embracing entrepreneurship and becoming entrepreneurs. and social environment, as more women are willing to contribute to UAE economic growth by embracing entrepreneurship and becoming entrepreneurs.
Impact of Service Quality and Service Performance on Customer Satisfaction towards Abu Dhabi Police Department: Moderating Role of Government Performance
Authors: Al Nuaimi Asma Jumah Moosa Fairooz , Salleh Mad Ithnin bin , Nallaluthan Kesavan
Published: October 2023

The police department in any country is necessary to improve the crime control system. The satisfaction of the public with government sector performance and improvement is necessary. This research aimed to check the relationship between service quality and performance and customer satisfaction. The research also investigates the moderating role of government performance in the relationship between service quality and service performance and customer satisfaction. The sample size for this research is 384, and data is collected from the general public with a random sampling technique. The findings displayed that the moderating role of government performance between service performance, service quality, and customer satisfaction is significant. This study has a unique model that is developed to contribute to the body of knowledge and literature. Moreover, this research has remarkable practical and theoretical implications for enhancing the body of knowledge and practice.
The role of ProFem advertising strategies in the construction of new identities
Authors: Hernández Rodríguez Tania Marcela
Published: October 2023

The purpose of the study was to examine the Mexican brand's advertising campaign and the effect of femvertising and menvertising strategies on modifying traditional stereotypes and constructing new masculine and feminine identities. A content analysis methodology is used in the study based on the principles of femvertising and menvertising advertising strategies. Results found that the representation of Mexican men assuming responsibility for household and care activities, as well as a narrative that aligns with the new masculine practices that are socially promoted and the feminine representation that continues to be linked to submission and domestic work, from the limitations, social implications, and main contributions of the work, found that there is a small amount of empirical research that discusses the advertising strategies of femvertising and menvertising and their role in the configuration of feminine and masculine identities. The social role of advertising and its influence on modifying traditional stereotypes are associated with both men and women, and the construction of identities for both strategies can be considered as Pro-feminist.
Power System Stability Enhancement Using Grasshopper Optimization Approach and PSSs
Authors: Ali E. S. , Elazim S. M. Abd
Published: October 2023

A new meta-heuristic algorithm namely Grasshopper Optimization Approach (GOA) for Power System Stabilizer (PSS) design problem is investigated in this paper. The parameters of PSSs are optimized by GOA to minimize the time domain objective function. The performance of the designed GOA based PSSs (GOAPSS) has been has been compared with Differential Evolution (DE) based PSSs (DEPSS) and the Particle Swarm Optimization (PSO) based PSSs (PSOPSS) under various loading events. The results of the proposed GOAPSS are confirmed via eigenvalues, damping ratio, time domain analysis, and performance indices. Moreover, the robustness of the GOA in getting good damping characteristics is verified.
Arctic Tourism as a Driver of Sustainable Development of the Territory: Research of the Interest of Local Stakeholders in the Komi Republic
Authors:   Pitirim Sorokin Syktyvkar State University, Knyazeva Galina A. , Porotnikova Natalya A. ,   Institute of Ecology, National Research University Higher School of Economics, Antipov Vitaliy V. ,   Non-commercial partnership Technological platform “Technologies of ecological development”, Makukha Vsevolod V. ,   Graduate School of Business, National Research University Higher School of Economics
Published: October 2023

In recent decades, interest in Arctic tourism has been growing at a high rate all over the world. The relevance of this area is also increasing against the background of global climate change and the development of so-called “last chance tourism”. The Russian Arctic has unique competitive advantages in the Arctic tourism market, preserving vulnerable Arctic and tundra landscapes under various anthropogenic activities, a large number of national parks and historical and ethnographic heritage. At the same time, a number of single-industry towns are also concentrated there, which have practically no revenue base. According to many researchers, Arctic tourism can become a driver for the sustainable development of the territory and local communities of these towns. But to realize this scenario, the interest of local stakeholders — representatives of government, business and the population — is necessary. This article is devoted to the analysis of the results of a study of local communities’ interest in tourism development as a driver of sustainable development of the territory. The Arctic zone of the Komi Republic, namely the former mining town of Inta, was chosen as the area of study. The results of desk and field studies carried out within the framework of the research expedition in the Arctic zone of the Komi Republic are described. A comparative analysis of international studies on the topic has been carried out, a conceptual model of the attitude of local communities in the Arctic to the development of tourism in the region and the results of in-depth research and focus groups with key stakeholders of tourism in the Komi Republic have been described, limiting factors and potential for the development of Arctic tourism have been identified on the example of the selected territories.