bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Semangat Kerja Di Masa Pandemi Covid-19 Pada Kantor Akuntan Publik di Kota Malang
Authors: Abdi pangestu Abdi pangestu , Adam Helmy
Published: September 2024

This study aims to examine the effect of work environment and work stress on the morale of auditors of public accounting firms in Malang City. The population in this study includes auditors of a public accounting firm in Malang City, from which the sample of 69 auditors was selected through the convenience sampling method. The primary data are collected from respondent questionnaires measured by a Likert scale and tested by validity, reliability, and classical assumption tests. This study applies descriptive analysis and multiple linear regression analysis, with F test, t-test, and dominant test, and employs an explanatory approach. The results of this study exhibited that the work environment had a positive effect on morale, meaning that the more facilities obtained by the auditor are fulfilled, the higher the auditor's morale. Work stress had no effect on work morale.
Abstrak:
Penelitian ini bertujuan untuk meneliti pengaruh Lingkungan Kerja dan Stres Kerja terhadap Semangat Kerja auditor pada Kantor Akuntan Publik di Kota Malang. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Kota Malang. Pengambilan sampel dilakukan menggunakan metode sampel yang mudah (convenience) dan jumlah sampel sebanyak 69 auditor. Metode pengambilan data primer yang digunakan adalah metode kuesioner dengan responden sebanyak 65 auditor. Metode pengumpulan data menggunakan kuesioner yang diukur dengan skala Likert. Uji instrumen yang digunakan adalah uji validitas, reliabilitas, dan uji asumsi klasik. Data dianalisis menggunakan teknik analisis deskriptif dan analisis regresi linier berganda, dengan uji F, uji t, dan uji dominan. Penelitian ini menggunakan pendekatan eksplanatori (Explanatory Research). Hasil penelitian ini membuktikan bahwa lingkungan kerja berpengaruh positif terhadap semangat kerja, artinya semakin terpenuhi fasilitas yang didapatkan oleh auditor maka semakin tinggi semangat kerja auditor. Sedangkan stres kerja tidak berpengaruh terhadap semangat kerja.
Constitutional and legal aspects of the use of digital technologies in the judicial protection of human and civil rights and freedoms in the Russian Federation
Authors:   V.V. Markin Rostov State University of Economics (RINH), Markin V.V. , Markina Elena V. ,   Elena V. Markina Rostov State University of Economics (RINH)
Published: September 2024

. В статье анализируются конституционно-правовые основы и специфика применения цифровых технологий в рамках реализации субъективного права на судебную защиту прав и свобод человека и гражданина в России, выявляются положительные и отрицательные аспекты внедрения информационных нововведений непосредственно в судебный процесс, определяются направления оптимизации применения цифровых технологий с целью недопущения каких-либо возможных ограничений прав и свобод человека и гражданина
The concept and essence of tax benefit, its place in the operating conditions of business
Authors:   Aminat Z. Arslanbekova Dagestan State University, Arslanbekova Aminat Z.
Published: September 2024

В статье на основе анализа действующего законодательства о налогах и сборах исследуется понятие налоговой выгоды, установлено ее соотношение с экономической и материальной выгодой. Автор на основе анализа практики арбитражных судов установил наиболее распространенные способы получения обоснованной и необоснованной налоговой выгоды. Статья была написана с использованием следующих методов исследования: логического, системного анализа, метода обобщения и др.
Does dimenhydrinate delay recovery of vestibular ocular reflex in acute unilateral vestibulopathy? A retrospective comparative study
Authors: Shin Minah , Kim Chae-Young , Choi Ji Eun , Jung Jae Yun , Lee Min Young
Published: September 2024

Objectives: Acute unilateral vestibulopathy (UVP), also known as vestibular neuritis, is the third most common peripheral vestibulopathy. The acute autonomic symptoms of UVP can be controlled by the H1-receptor antagonist dimenhydrinate. Despite concerns about prolonged recovery from suppressed vestibular compensation when using dimenhydrinate, research is limited. Thus, we investigated the effect of dimenhydrinate on the recovery of UVP patients. Methods: We retrospectively analyzed patients who were diagnosed with UVP from April 2018 to April 2022. The patients were divided into those who were prescribed dimenhydrinate during admission and those who were not. Recovery from UVP was defined subjectively and objectively. Subjective recovery (SR) had occurred in a patient whose dizziness clearly subsided. Objective recovery (OR) was used when the video head-impulse test (VHIT) or rotary chair test (RCT) no longer indicated vestibular dysfunction. Results: Dimenhydrinate was prescribed to 15 patients (19.0%) during admission. The dimenhydrinate group had smaller proportions of SR and OR at 3 months after diagnosis of UVP. In terms of VHIT, the non-dimenhydrinate group had a greater increase in gain for the 3 months than the dimenhydrinate group in the semicircular canals when measured by the VHIT. The difference in gain between the two groups was significant at 0.16 Hz during follow-up RCT. Conclusion: These results suggest that dimenhydrinate should be carefully used in UVP patients as it may have a negative effect on vestibular compensation.
Saccadic oscillations as a possible indicator of dizziness due to choline esterase inhibitors: an observational study with video-oculography
Authors: Jung Ileok , Park Moon-Ho , Kim Ji-Soo
Published: September 2024

Introduction: Cholinesterase inhibitors (ChEIs) are widely used to treat mild to moderate Alzheimer disease and vascular dementia. Even though dizziness due to medication of ChEIs has been ascribed to adverse effects on the cardiovascular or central nervous system, the mechanisms remain unclear and objective indicators are not available. Methods: We recorded the eye movements using video-oculography in three patients who developed dizziness and unsteadiness after initiation or increment of ChEI, donepezil (Aricept). Results: The patients showed frequent saccadic oscillations that improved after discontinuation of ChEI. Conclusions: Frequent saccadic oscillations may be an indicator of dizziness in patients taking ChEIs.
Treatment of hemodynamic orthostatic dizziness/vertigo
Authors: Kim Hyun Ah
Published: September 2024

Orthostatic dizziness occurs when a person feels dizzy or lightheaded upon standing up. Hemodynamic orthostatic dizziness can result from autonomic dysfunction, such as orthostatic hypotension or postural tachycardia syndrome. The International Classification of Vestibular Disorders has established diagnostic criteria for hemodynamic orthostatic dizziness/vertigo. These criteria help clinicians understand the terminology associated with orthostatic dizziness/vertigo and differentiate it from dizziness caused by global brain hypoperfusion and other etiologies. Effective treatment involves interpreting the results of autonomic function tests, which can lead to improvements in orthostatic dizziness and help prevent falls related to this condition. This paper discusses general management strategies and specific treatments for orthostatic hypotension and postural tachycardia syndrome, highlighting the importance of tailored care based on the most recent clinical insights.
Coproduction in Social Prescribing Initiatives: Protocol for a Scoping Review
Authors: Dougherty Madeline , Tompkins Tamara , Zibrowski Elaine , Cram Jesse , Ashe Maureen C , Bhaskar Le-Tien , Card Kiffer George , Godfrey Christina , Hebert Paul , Lacombe Ron , Muhl Caitlin , Mulligan Kate , Mulvale Gillian , Nelson Michelle L A , Norman Myrna , Symes Bobbi , Teare Gary , Welch Vivian , Kothari Anita
Published: September 2024

Background

Social prescribing (SP) takes a holistic approach to health by linking clients from clinical settings to community programs to address their nonmedical needs. The emerging evidence base for SP demonstrates variability in the design and implementation of different SP initiatives. To effectively address these needs, coproduction among clients, communities, stakeholders, and policy makers is important for tailoring SP initiatives for optimal uptake.

Objective

This study aims to explore the role of coproduction in SP initiatives. The research question is as follows: How and for what purpose has coproduction been incorporated across a range of SP initiatives for different clients?

Methods

A review of international literature will be conducted following the JBI guidelines for scoping reviews. We will search multiple databases including Scopus, MEDLINE, and the PAIS Index, as well as gray literature, from 2000 to 2023. The primary studies included will describe a nonmedical need for clients, a nonmedical SP program or initiative, coproduction of the SP program, and any follow-up. Review articles and commentaries will be excluded. Titles, abstracts, and full-text articles will be screened, and data will be extracted by at least 2 research team members using Covidence and a pilot-tested extraction template. Clients with lived experience will also participate in the research process. Findings will be descriptively summarized and thematically synthesized to answer the research question.

Results

The project was funded in 2023, and the results are expected to be submitted for publication in early 2025.

Conclusions

Descriptions of what coproduction is meant to accomplish may differ from theoretical aspirations. Continued understanding of how coproduction has been designed and executed across varied international SP models is important for framing engagement in practice for future SP arrangements and their evaluation. We anticipate this review will guide clients, communities, stakeholders, and policy makers in further developing SP practice within health care systems.

Trial Registration

Open Science Framework Registries B8U4Z; https://osf.io/b8u4z

International Registered Report Identifier (IRRID)

DERR1-10.2196/57062
How Dermatologists Can Aid Nondermatologic Professionals Using the Figure 1 App: Case Analysis
Authors: Coican Alexis , Marroquin Nathaniel A , Carboni Alexa , Holt Sara , Zueger Morgan
Published: September 2024

We found that third-party apps such as Figure 1 were used predominantly by nondermatologist medical personnel for collaboration in medical decision-making related to dermatologic conditions conducted with other health care providers. This finding calls attention to the need for more readily available resources for nondermatologist health care providers encountering patients with skin-related conditions, with the added benefits of trained dermatologists being allies on such medical app platforms, and the platform allowing for recognition of instances when additional consultation or referral to trained dermatologists for more complex cases is appropriate.
Supporting the Mind in Space: Psychological Tools for Long-Duration Missions
Authors: Pagnini Francesco
Published: September 2024

The psychological well-being of astronauts is becoming just as vital as their physical and technical readiness as space missions extend into deep space. Long-duration missions pose unique challenges, such as isolation, confinement, communication delays, and microgravity, which can significantly affect mental health and cognitive performance. This commentary discusses the need for innovative mental health support systems, including automated psychotherapy, as well as Earth-based training methods like mindfulness and relaxation techniques, to address the psychological demands of space travel. By integrating these approaches into pre-mission preparation and in-flight routines, astronauts can develop self-regulation strategies to manage stress, improve focus, and enhance emotional resilience. Automated psychotherapy available 24-7 provides real-time confidential support when communication with Earth is delayed. As space exploration moves forward, the success of missions will depend not only on technological advancements but also on the development of psychological countermeasures that prioritize mental health alongside physical well-being. This paper emphasizes the importance of continued research and collaboration to refine and test these tools in analog environments, ensuring astronauts are mentally and emotionally prepared for the challenges of space.
Research on the Relationship between Emotional Education and Rational Education in Ideological and Political Education Curriculum
Authors: Zheng Jiaqi
Published: September 2024

Under the background of the rapid development of Chinese path to modernization and the accelerated evolution of the unprecedented changes in the world in a century, the improvement of the talent training mechanism has attracted more and more attention from the society. Among them, the ideological and political education curriculum has become one of the main means of talent training, and the emotional education and the rational education will directly affect the actual effect of the ideological and political education. Emotional education focuses on emotional experience and the cultivation of moral sense, while rational education focuses on the improvement of thinking ability and theoretical level. The balance between the two contributes to the realization of comprehensive quality-oriented education. Through the analysis and discussion of the basic theory, implementation approach and the current situation of emotional education and rational education, the paper aims to find out the main problems in the process of practical education, explore the effective balance strategy, and then promote the organic combination of theory and practice, enhance the educational effect, and promote the comprehensive development of students.
Perancangan Sistem Pengeram Telur Ayam Otomatis Berbasis Mikrokontroler
Authors: Firdaus Mohammad Rizky , Hery Hery
Published: September 2024

Seiring dengan pertambahan tahun bertambah juga populasi manusia, tidak terkecuali di Indonesia. Peningkatan populasi menyebabkan pertambahan permintaan pangan, seperti daging ayam. Salah satu solusi adalah dengan meningkatkan kuantitas penetasan telur ayam. Mayoritas peternak masih menggunakan inkubator konvensional. Kekurangan inkubator konvensional adalah tingkat kuantitas penetasan telur ayam yang rendah serta perlu dilakukan pemantauan secara teratur karena untuk menghasilkan kuantitas penetasan telur ayam yang tinggi dibutuhkan suhu 37-39oC dan kelembaban 50%-65% [1]. Dengan mengacu pada permasalahan tersebut memunculkan konsep untuk membuat Inkubator otomatis atau sistem pengeram telur ayam otomatis. Inkubator ini menggunakan perangkat Arduino Uno R3 yang dapat mengontrol perangkat lain seperti sensor DHT22 untuk mengukur suhu serta kelembaban udara, heater untuk pemanas ruang inkubator, humidifier untuk meningkatkan kelembaban udara, sensor PIR untuk menyalakan lampu dan motor AC untuk membalik telur. Dengan menggunakan metode blackbox, regresi linier dan forecasting error diperoleh nilai rata-rata kesalahan pengukuran untuk pengukuran suhu sebesar 0,38% dan nilai MSE sebesar 0,04, dengan rata-rata persentase kesalahan pengukuran pada pengukuran suhu sebelum kalibrasi sebesar 0,89% dan nilai MSE sebesar 0,13. Rata-rata nilai kesalahan pengukuran kelembaban udara sebesar 1,2% dan nilai MSE sebesar 0,95 dengan rata-rata kesalahan pada pengukuran kelembaban udara sebelum kalibrasi sebesar 2,8% dan nilai MSE sebesar 3,2. Perancangan ini diharapkan dapat meningkatkan kuantitas penetasan telur ayam.
Habilidades sociocognitivas en la transición educación-mercado laboral
Authors: Ruvalcaba-Coyaso Javier , Romero de Loera Bélgica
Published: September 2024

This article presents the findings of an analysis of the cognitive strategies employed by recent bachelor's degree graduates in their job search. These findings are part of a broader study aimed at explaining the different ways in which university graduates navigate the transition from academia to the labor market, with a particular focus on sociocognitive skills. Examining this transition process required investigating both the practices and the cognitive and social strategies used by graduates. A content analysis model was applied to collect narratives from a group of young graduates, tracing their experiences from the moment they completed their studies through their early years in the labor market. Based on the collected data, various analytical categories were established in alignment with the study’s overarching objective. Semi-structured and in-depth interviews were used as qualitative data collection tools. The results reveal recurring elements in participants' discourse, some of which relate to categories not initially anticipated. The study concludes that professionals become aware of their self-efficacy as they enter the job market, adjusting to work demands accordingly. Furthermore, prior work experience facilitates this transition, particularly when supported by a strong social capital network. While academic training is essential, it is not sufficient on its own; social networks play a crucial role in accessing employment. The adaptation process is influenced by individuals' perception of self-efficacy, which impacts their job market integration. Therefore, strengthening self-efficacy and identifying social capital can accelerate professional insertion.
Cuerpos inadecuados
Authors: Moreno Sarmiento Daniel Felipe
Published: September 2024

Título:  Cuerpos inadecuados. El desafío transhumanista a la filosofíaAutor: Antonio DiéguezAño de publicación: 2021Edición: Primera edición: Mayo 2021Páginas: 216ISBN: 978-84-254-4647-4 Editorial: Herder Editorial
Este texto presenta una reseña de carácter analítico de la obra Cuerpos inadecuados. El desafío transhumanista a la filosofía (2021) de Antonio Diéguez; esta es una continuación de la anterior, pero con una intención más propositiva que expositiva en lo que respecta al transhumanismo tecnocientífico. Se señalarán algunos puntos centrales de esta obra, con el ánimo de exhortar a los interesados a profundizar en su contenido.
Estimation of the Use Value of Cheongwadae Using Contingent Valuation Method (CVM)
Authors:   The Convergence Tourism Contents Society, Hong Jaewon , Lee Choong-Ki , Joo Dongoh
Published: September 2024

Purpose: This study employs a 2-stage dichotomous choice contingent valuation method (CVM), to evaluate the use value of Cheongwadae (the Blue House)--the former presidential office and residence of South Korea--which opened for tourist visits in May 2022.
Methods: To minimize the hypothetical bias, hypothetical and actual scenarios (cash/card payment) were jointly used. Survey data of 400 Cheongwadae visitors were collected, and the data were analyzed using willingness to pay (WTP) estimation and logistic regression analysis.
Results: Logistic regression analysis revealed that bid amount, landmark attributes (form, symbolism), experience factors (esthetic, escape), gender, age, marital status, visitor type, and political orientation significantly influenced respondents’ willingness to pay (WTP) for entry fees. The estimated per-person use value, based on the truncated mean WTP, was KRW 6,002 in the hypothetical scenario and KRW 2,347 in the actual scenario. This difference suggests that using an actual scenario and a truncated mean is more appropriate for minimizing hypothetical bias and estimating a more accurate value. Considering the total number of visitors in the past 12 months (3,381,664, May 2023), the total use value of Cheongwadae was calculated as KRW 7937.37 million.
Conclusion: This study’s findings highlight Cheongwadae’s significant economic and cultural value as a landmark. The results can assist public awareness campaigns regarding Chengwadae’s socio-economic importance and guide government decisions for its preservation and development as a tourism attraction. Furthermore, the methodological insights on minimizing hypothetical bias in CVM studies can be applied to the future valuation of cultural heritage sites.
The Effects of Virtual Influencer Characteristics on Intention to Visit Vis Trust and Satisfaction: Focusing on The Comparison of Differences in Age Groups
Authors:   The Convergence Tourism Contents Society, Zhang Qian , Song LinPei
Published: September 2024

Purpose: This study comprehensively explores the characteristics of virtual influencer by paying attention to the trend of the times, and the purpose of the study was to discuss whether trust and satisfaction with tourists occur due to the characteristics of virtual influencer (attractiveness, similarity, curiosity, personification), and whether tourists' intention to visit were affected. The purpose of this study is to add an age control variable to check how the trust and satisfaction of people by age group affect the effect of intention to visit.
Methods: This study was conducted on people over the age of 20 who have watched virtual influencer content via social media platforms. Analyzed a total of 327 copies of data through SPSS and Smart-PLS statistical programs.
Results: As a result of the study, virtual influencer characteristics (attractiveness, similarity) positively influenced trust. Virtual influencer (attractiveness, curiosity, personification) had a positive effect on satisfaction. Trust had a positive effect on the intention to visit. Satisfaction had a positive effect on the intention to visit. Looking at the results of the age control test, it was found that satisfaction had a more positive effect on visit intention in the younger age group (β=.381) than in the older age group (β=.021).
Conclusion: It can provide academic and practical implications that can be referenced when producing and using a virtual influencer in the field of tourism marketing.
Unintended Effects of Critical Audit Matters: Early Evidence
Authors: Klevak Julia , Livnat Joshua , Pei Duo , Suslava Kate
Published: September 2024

The PCAOB mandated a substantial change to the auditor report in 2017, requiring audit firms to start disclosing critical audit matters (CAMs). Klevak, Livnat, Pei, and Suslava (2023) examine the market reaction to the first wave of CAMs between July 2019 and May 2020 and find that the extensiveness of the CAM disclosures coincides with greater stock return volatility and analyst dispersion. In addition, companies with more extensive CAMs experience lower returns, implying lower valuations by the market. The evidence suggests that capital market participants perceive companies with more extensive CAM disclosures and more audit procedures to have higher business risk and uncertainty, even though CAMs were intended to provide more clarity about the audit. The findings are useful for regulators to measure the impact of regulation and to design future standards. Auditors and managers may also consider the conclusions of this study when communicating information about CAMs.
Accounting Faculty Perspectives on Data Analytics: Course Design, Competency Assessment, and Employer Needs and Response
Authors: Cainas Jennifer M. , Hasson Brian K. , Kralik Juliana
Published: September 2024

Data analytics has become a source of significant change in both the profession and higher education. Although prior research has discussed how to integrate data analytics, little research has been performed to learn what faculty are tactically doing in the classroom or how student competencies are being assessed at course-by-course and programmatic levels. Additionally, little is known about whether the integration of data analytics into the accounting curriculum is meeting employer needs. This study expands the literature by surveying 192 accounting faculty to investigate how faculty are operationalizing Standard A5, how learning competencies are being measured, and employer involvement and response with the integration of data analytics into accounting curricula. Results suggest that much work needs be done to integrate data analytics throughout the curriculum and ensure that program-level goals are being measured and assessed. However, employers are hiring graduates regardless of data analytics competencies.

Data availability: Data are available from the public sources cited in the text.
Contraception
Authors: Cleary Erin M.
Published: September 2024

Highlights: Hormonal Contraceptives: Background, History of Gestational Diabetes without Additional Medical Complications, Long-Acting Reversible Contraceptives: Intrauterine Devices and Implants, Non-LARC Hormonal Contraceptives, Permanent Sterilization, Timing of Contraceptive Counseling, Selected Readings, References
Jenerik Serbest Rotalı Hava Sahasında Kesikleştirme Tekniği Kullanılarak Çakışmaların Çözümlenme Problemi için Karma Tamsayılı Doğrusal Programlama Modeli
Authors: Kaplan Zekeriya , Çetek Cem , Saraç Tuğba
Published: September 2024

Bu çalışmada, jenerik serbest rotalı hava sahasında, uçaklar arasındaki çakışmaları belirlemek ve çözmek amacıyla bir karma tamsayılı doğrusal programlama (MILP) modeli önerilmiştir. Model, toplam uçuş mesafesinin enküçüklenmesini hedeflemektedir. Önerilen çözüm yaklaşımında, hava sahası kesikleştirme tekniği kullanılarak emniyet ayırmaları kontrol edilmekte ve uçuş yörüngeleri belirlenmektedir. Hava sahasının kesikleştirilmesi aşamasında çok fazla düğüm tanımlanması, kaliteli çözümlere ulaşılması fırsatı yaratmasına rağmen problem karmaşıklığını ve dolayısıyla çözüm süresini de arttırmaktadır. Bu nedenle, çalışmada ilgili hava sahası düşük, orta ve yüksek düğüm sayıları içerecek şekilde kesikleştirilmiş ve kesikleştirme oranının (hava sahasının içerdiği düğüm sayısının) çözüm süresi ve kalitesine etkisi incelenmiştir. Elde edilen deneysel sonuçlar, orta kesikleştirme oranı kullanıldığında, düşüğe kıyasla ciddi bir çözüm kalitesi artışının, kabul edilebilir bir çözüm süresi içinde sağlanabildiğini ancak yüksek orana geçildiğinde önemli bir çözüm süresi artışına karşın aynı oranda çözüm kalitesi iyileşmesi sağlayamadığını ortaya koymuştur.
La biología molecular, su situación en la educación y el ejercicio del médico veterinario en México
Authors: Martínez Castañeda José Simón , Rodríguez Villavicencio Valeria Jazmín , Bautista Gómez Linda Guiliana
Published: September 2024

La biología molecular está adquiriendo mayor relevancia en el campo de la medicina veterinaria. De hecho, cada vez son más las asignaturas, tanto en ciencias básicas como en ciencias aplicadas, que abordan el conocimiento de esta disciplina. Por ello, es necesario que el currículo de la carrera incluya cátedras como biología molecular o disciplinas afines, como la genómica o la biotecnología, “si las escuelas de esta profesión desean aprovechar las oportunidades emergentes y orientar su desarrollo hacia una formación que permita aportar soluciones a los problemas sociales que afectan a una sociedad global”. En esta revisión se exploran los orígenes de la educación veterinaria, el surgimiento y avance de la biología molecular, las herramientas tecnológicas generadas a partir de esta disciplina, su impacto social y económico y se discute su integración en la formación del médico veterinario actual.
Sustentabilidade financeira e atuarial dos regimes próprios de previdência social municipais paraibanos
Authors: Silva Liliane de Sousa , Santos Júnior Luiz Carlos
Published: September 2024

A observação de déficits na maioria dos regimes previdenciários brasileiros e do alto valor desembolsado pelo Governo para financiá-los, evidenciam a necessidade de estudo sobre a sua solvência. Assim, objetiva-se analisar a sustentabilidade dos Regimes de Previdência Social dos Servidores Municipais (RPPS) da Paraíba, utilizando dados de 70 RPPSs e por meio de análises de regressão e de indicadores financeiro-atuariais. Para tanto, foram coletados dados nos sites da Secretaria de Previdência Social e do Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro de 2015 a 2018. Dentre os resultados, destacam-se: o resultado atuarial tem distribuição assimétrica, alta dispersão e foco em resultados negativos; a provisão matemática de benefícios a conceder, o valor presente dos benefícios futuros e os encargos com benefícios a conceder têm efeitos significativos no resultado atuarial; a análise financeira dos RPPS municipais do estado da Paraíba revela tendência de déficit atuarial ao longo dos anos.
Teste da abordagem de Benjamin Graham para Investidores Defensivos no mercado de ações brasileiro
Authors: Santos Antonio , Carazza Luís
Published: September 2024

Graham acreditava que os investidores que desejassem empenhar pouco tempo na avaliação de ativos poderiam ser bem-sucedidos se adquirissem ações de companhias que atendessem a sete critérios que medem a qualidade de seu desempenho financeiro e atratividade de preço. Apesar de diversos estudos brasileiros demonstrarem a efetividade da filosofia de Graham, de nosso conhecimento, nenhum aplica as recomendações da exata forma publicada pelo autor. Este artigo, portanto, tem como objetivo verificar se a estratégia destinada a Investidores Defensivos apresentada por Benjamin Graham em O Investidor Inteligente é eficaz no mercado acionário brasileiro. Para atingir tal objetivo, construímos carteiras de ações que atendiam os critérios de Graham em abril de cada ano entre 2011 e 2020. Posteriormente, avaliamos seu desempenho com base no Modelo de Três Fatores Fama-French em intervalos de 2, 4, 6, 8 e 10 anos de investimento. Por fim, utilizamos a técnica dos Mínimos Quadrados Ordinários (MQO) para estimar os coeficientes do Modelo. Os resultados revelam que as carteiras apresentaram retorno excedente ao mercado nos intervalos de oito e dez anos de investimento. Assim, a estratégia se mostra eficaz para o mercado de ações brasileiro.
Pollutant Load Capacity of Rawa Besar Lake, Depok, West Java
Authors: Junita Alfira , Hendrawan Diana Irvindiaty , Kusumadewi Riana Ayu , Aphirta Sarah
Published: September 2024

Depok City has dozens of lakes and one of them is Lake Rawa Besar. The Depok government gives priority to Rawa Besar Lake to be development as a tourist destination. At this time the waters of Rawa Besar Lake are in a polluted condition caused by domestic waste, land use change, chicken farming and floating net caramba. The study aims to analyze water quality, determine the carrying capacity of pollutant loads and provide recommendations for pollutant load reduction. The calculation of the Pollution Load Capacity refers to Minister of Environment Regulation No. 28 of 2009. Based on water quality analysis, 5 parameters exceed the quality standard, such as BOD, COD, total phosphate, total nitrogen, and total coliform. Using the model and calculation of the pollutant load capacity of lake and/or reservoir.  The pollutant load capacity of Lake Rawa Besar for BOD parameters is 50.26 kg/year while the existing load is 262.76 kg/year, COD is 418.81 kg/year existing load is 1150.41 kg/year, phosphate is 0.50 kg/year existing load 26.45 kg/year, nitrogen 12.56 kg/year existing load 85.88 kg/year and total coliform 8.4 x 104 amount/year existing load 9.6x106 amount/year. The burden of incoming pollutants exceeds the pollutant load capacity of Lake Rawa Besar. Pollution control efforts are carried out by implementing communal wastewater treatment systems such as an Anaerobic Baffled Reactor (ABR).
Environmentally Smart House Services for the Children in The City of Bekasi, Indonesia
Authors: Hermawan Rivaldo , Situmorang Rahel , Muhamad Taki Herika
Published: September 2024

The city of Bekasi was awarded as one of child-friendly cities in Indonesia, by the Ministry of Women's Empowerment and Child Protection in 2022. The city government is committed to fulfilling children's rights, included in a Bekasi City Regional Regulation Number 13 of 2017, concerning child friendly cities. To fulfill children's rights, the Bekasi City government built smart homes to improve child-friendly cities. Smart homes are a facility used for the children, which they use to learn, play and create things, without any charge. Currently, there are 7 smart houses built in Bekasi City, with another 5 being planned to be built in every sub district. The aim of this research was to identify the service coverage of 7 smart houses that serve Bekasi City, and to provide some recommendations for those to be built.  This research used a mixed method, which involved an observation assessment, a score analysis and a spatial analysis. The results of the study showed that, of the 7 smart houses in Bekasi City located in several subdistricts, two were in good conditions (Pondok Gede and Bekasi Timur), three were in moderate conditions (Bekasi Selatan, Mustika Jaya, Rawa Lumbu), and the remaining two were in bad conditions (Medan Satria, Bekasi Utara). It can also be concluded that, based on the service coverage, the Pondok Gede covered another 5 districts, with a distance of 3100 m.
Performance of Dairy Factory Wastewater Treatment Plant (Case Study of Pasuruan Dairy Factory East Java)
Authors: Alfiah Taty , Pertiwi Diandra Dieva
Published: September 2024

The 'ILP' company produces bottled milk with chocolate, melon, strawberry, and vanilla flavors in colorless HDPE (High-Density Polyethylene) plastic bottles and aluminum foil covers. The 'ILP' dairy industry wastewater treatment process stages include bar screen, grease trap, equalization tank, flocculation-coagulation, primary clarifier, aeration tank/activated sludge, and secondary clarifier. The research aims to determine the performance of the dairy factory's WWTP (Wastewater Treatment Plant) in terms of TSS (Total Suspended Solids) and COD (Chemical Oxygen Demand) parameters. This field-scale research was carried out for approximately 5 weeks (35 days) at the wastewater treatment plant of the ILP company. Wastewater sampling is carried out at the inlet point, equalization tank, primary sedimentation, aeration tank, and outlet point of WWTP. Wastewater examination conducted in the company's internal laboratory, including temperature, pH, total suspended solids (TSS), and chemical oxygen demand (COD). The dairy factory WWTP (wastewater treatment plant) can generate TSS (total suspended solids) effluent of 22 mg/L and COD (chemical oxygen demand) of 26.8 mg/L to meet the applicable wastewater quality standards. The treatment efficiency of the dairy industry WWTP for TSS is 94.7% and COD is 98.1%.
Identification of Pops Organic Compounds in Sediment in the Cisangkuy Watershed Using GC-MS Analysis Method
Authors: Pharmawati Kancitra , Pratomo Helmi Hadi , Maria Rizka
Published: September 2024

The Cisangkuy Watershed is a tributary of the Upper Citarum River located in the Bandung Basin, West Java. Based one previous research, one organic pollution in the Cisangkuy Watershed is the presence of POPs (Persistent Organic Pollutants) compounds. POPs are organic compounds that can last a very long time in the environment (persistent) and have toxic properties for organisms. This study aims to identify and analyse the organic content of POPs and sediments in the Cisangkuy Watershed, as well as to analyse the source of pollutants and categorise them based on the Stockholm Convention on Persistent Organic Pollutants. Identification of POPs compounds using gas chromatography-mass spectrometry (GC-MS) technique. Sediment sampling was conducted by grab sampling that involved 20 sampling points from upstream to downstream of the Cisangkuy Watershed (CS-1 to CS-20). Samples were collected from 9 sub-districts. The research location shows that the land activities at the sampling point include asphalt hot mix, pharmaceutical, textile, and manufacturing industries. The results showed the presence of 1,2-Benzenedicarboxylic acid, mono (2-ethylhexyl) ester, 4,8,12-Tetradecatrienenitrile, 5,9,13-trimethyl-, and 2-Hexyl-1-octanol compounds at sampling points from upstream to downstream. These compounds were derived from chemical industry effluents, fossil fuel combustion, and agricultural activities. The compounds are classified as ‘industrial waste’ and ‘industrial waste with antibiotic properties’ by the Stockholm Convention on Organic Waste Management.
Perception and Use of Large Language Models by Library and Information Science Students
Authors: Chigwada Josiline , Pasipamire Notice
Published: September 2024

Large language models (LLMs) have ushered in transformative information retrieval, organisation, and dissemination possibilities. The study investigates the utilisation of LLMs by library and information science (LIS) students. A survey through a case study was done to unveil the evolving role of LLMs in LIS education and practice. Stratified and purposive sampling was used to select 59 students doing a degree in LIS at a public university in Zimbabwe. An online questionnaire was used to collect data which was analysed using content analysis. The findings showed that the students were aware of ChatGPT which they used for content generation. The major challenge was misinformation, bias, and the ethical considerations in using ChatGPT. The authors recommend the importance of training both students and educators on the ethical use of LLMs and the introduction of artificial intelligence literacy programmes. No study was done on the perception and use of LLMs by LIS students in Zimbabwe. The study contributes to a better understanding of how emerging technologies are reshaping the field and how students are at the forefront of navigating their opportunities and challenges. The results can inform curriculum development, training programs, and policy formulation for incorporating LLMs into library and information services.
Virtual Campus Libraries’ Role in Community Colleges: Benefit, Challenge and Future
Authors: Jiang Jane
Published: September 2024

This paper explores the role of virtual libraries in community college settings, focusing on strategies to enhance access, inclusivity, and collaboration. Drawing upon examples from UCNJ Libraries, the paper examines how virtual libraries can address challenges such as digital literacy gaps, collaboration with academic departments, and technology infrastructure limitations. It also highlights opportunities for virtual libraries to expand their reach globally, foster collaborative partnerships, and leverage emerging technologies to innovate service delivery. Through initiatives such as live chat support, screen-sharing features, and strategic collaborations with academic institutions and industry stakeholders, virtual libraries can enhance user experiences, promote knowledge sharing, and advance academic excellence. By embracing these opportunities, virtual libraries can effectively support the diverse needs of community college students and faculty, ultimately enriching the educational landscape and fostering a dynamic and inclusive learning environment.
PENGARUH PERSEPSI KEGUNAAN TERHADAP LOYALITAS KONSUMEN MELALUI KEPUASAN KONSUMEN DI INDONESIA
Authors: Rachman Alfino , Hidayat Rachmad
Published: September 2024

This research aims to analyze the influence of perceived usefulness on consumer loyalty through the mediation of consumer satisfaction at OVO in Indonesia. The sample in this research was taken from OVO application users in Indonesia, who were determined using purposive sampling with a total of 160 people. This research is descriptive and explanatory, using a quantitative approach. The method applied in this research is path analysis with SPSS Statistics software version 26 for Windows. This research found that perceived usefulness has a direct and significant positive impact on consumer satisfaction and consumer loyalty, consumer satisfaction has a direct and significant positive effect on consumer loyalty, and consumer satisfaction acts as a mediator between perceived usefulness and consumer loyalty.
Keywords: perceived usefulness; customer loyalty; customer satisfaction; OVO; Fintech.
Penelitian ini bertujuan untuk melakukan analisis pengaruh persepsi kegunaan terhadap loyalitas konsumen dengan mediasi kepuasan konsumen pada OVO di Indonesia. Sampel dalam penelitian ini diambil dari pengguna aplikasi OVO di Indonesia yang ditentukan dengan purposive sampling dengan jumlah total 160 orang. Penelitian ini adalah sebuah penelitian yang bersifat deskriptif dan eksplanatori dengan menerapkan pendekatan kuantitatif. Metode yang diterapkan dalam penelitian ini adalah analisis jalur dengan perangkat lunak SPSS Statistic versi 26 untuk Windows. Penelitian ini menemukan jika persepsi kegunaan berdampak positif secara langsung dan signifikan kepada kepuasan konsumen dan loyalitas konsumen, kepuasan konsumen memiliki efek positif secara langsung dan signifikan kepada loyalitas konsumen, dan kepuasan konsumen bertindak sebagai mediasi antara persepsi kegunaan kepada loyalitas konsumen.
Kata kunci : persepsi kegunaan, loyalitas konsumen, kepuasan konsumen, OVO, Fintech.
Development of Writing Assessment Skills with Psychosocial Involvement for Indonesian Language Teachers
Authors: Desi Desi Sukenti , Agustina  , Fauzan Ahmad , Binti Ramli Nursabila
Published: September 2024

The assessment of writing skills is very important for improving students' academic performance in the Indonesian language. The phenomenological method is used in this research to investigate the psychosocial involvement of Indonesian language teachers in developing writing skills assessments. Primary data sources consist of interviews with informants, results from field observations, and documents related to the research findings, while secondary data sources consist of written materials relevant to the research results. The data in this study were collected through non-participatory passive observation, interviews, and documentation. The data analysis techniques used are reduction, data display, and conclusion drawing. This research involves twenty Indonesian language teachers to uncover how teachers use writing skill assessments. The results of this study indicate that the development of writing assessment skills for Indonesian language teachers involving psychosocial aspects can mean that Indonesian language teachers need to have a strong understanding that incorporates psychosocial elements. The psychosocial teacher offers a narrative framework to motivate religious values and Islamic behavior that helps individuals articulate their experiences. The assessment of writing skills in Indonesian language learning is influenced by personal moral and spiritual involvement, concepts of life principles, experiences, and literature. These psychosocial principles are given by God to the assessment of writing in the Indonesian language and literature, which is a critical component of the writing assessment development process.
Pedagogical Grammar in an Indonesian ELT Textbook: Features, Approaches, and Design Criteria Analysis
Authors: Jasrial Dedi , Jufrizal Jufrizal , Eang Norphealey
Published: September 2024

Numerous researchers have delved into the intricacies of grammar, yet the analysis of pedagogical grammar in EFL textbooks has been sorely neglected. This study aims to examine the pedagogical grammar features of an Indonesian English as a Foreign Language (EFL) textbook intended for seventh-graders, the teaching approaches employed to convey those features, and the criteria used to design the pedagogical language rules incorporated in the pedagogical grammar features. This mixed-method research used an EFL textbook for seventh-graders in Indonesia as the source of data that were collected using observation sheets and a checklist based on Swan's theory regarding design criteria for pedagogical language rules. The data were analyzed qualitatively (descriptive qualitative technique) and quantitatively (descriptive statistics). This study found that the Indonesian EFL textbook contained simple present tense and 14 pedagogical grammar features. The textbook utilized both inductive and deductive approaches to deliver pedagogical grammar features, with the deductive approach being the most used. The design criterion of pedagogical language in the textbook was evaluated to be of high quality. Thus, it can be concluded that the analyzed textbook is a suitable learning resource for Indonesian EFL teachers, especially those who wish to focus on pedagogical grammar.
Hubungan Kompetensi Kepribadian Tutor Dengan Hasil Belajar Peserta Didik Mata Pelajaran IPA Paket C di Pusat Kegiatan Belajar Masyarakat Sentosa Hati Kota Padang
Authors: Putra Kelvin Pratama , Solfema Solfema
Published: September 2024

The background of this research is the low learning outcomes of students in Package C in the Biology subject at the Sentosa Hati Community Learning Activity Center, Padang City. The objectives in this study are (1). to describe the personality competence of the tutor, (2). to describe the results of studying biology, (3). to see the relationship between tutor personality competencies and learning outcomes of biology students in package c at the Sentosa Hati Community Learning Activity Center. This research is a research with a quantitative approach and correlational type. The population of this study were students in biology subjects at the Sentosa Hati Community Learning Activity Center. The sample collection technique uses Random Sampling. The data collection technique was in the form of a questionnaire with a conducive data collection tool, significant biology learning outcomes between tutor personality competencies and student learning outcomes in biology subject in package c at the Sentosa Hati Community Learning Activity Center, Padang City. The results showed that the personality competence of tutors in Package C was low, and the learning outcomes of biology students were still low, and there was a significant relationship between tutor personality competencies and biology learning outcomes in package c at the Sentosa Hati Community Learning Activity Center, Padang City. Where for tutors to be able to develop personality competencies in the biology learning process in order to achieve increased student learning outcomes.
Pendekatan Andragogi Fasilitator Pelatihan Petani Milenial Di Balai Pelatihan Pertanian Sumatera Barat
Authors: Eka Putri Annisa , Sunarti Vevi
Published: September 2024

This research was driven by the excellent academic achievement of the interns, there was an increase in the value of the apprentices, which was influenced by several reasons. One of the reasons considered to be a driving factor for the high learning outcomes of training participants is the instructor's good andragogic approach. This study aims to: 1) Describe the approaches and activities of the androgynous coordinator. 2) Describe the instructor's andragogic approach in providing learning materials. 3) Describe a moderator andragogic approach to using PPDH. 4) Describe the instructor's andragogic approach to managing the learning environment. This study uses a quantitative approach, with a descriptive type which aims to determine the andragogy approach of millennial farmer training facilitators at the West Sumatera Agricultural Training Center. The research population consisted of 60 learning residents and the sampling technique used Stratified Random Sampling and 50% were taken, namely 30 people. The data collection technique uses a questionnaire and the data collection tool is a list of statements, then the data analysis technique uses a percentage formula. The results of the study found that: 1) The andragogical approach of millennial farmer training facilitators at the West Sumatera Agricultural Training Center Based on the Facilitator's Performance Sub-Variables was categorized as good; 2) The andragogic approach of millennial farmer training facilitators at the West Sumatera Agricultural Training Center Based on Learning Material Sub-Variables is categorized as good;3) The andragogical approach of millennial farmer training facilitators at the West Sumatera Agricultural Training Center Based on Learning Method Sub Variables is categorized as good; 4) The andragogical approach of millennial farmer training facilitators at the West Sumatera Agricultural Training Center Based on the Sub-Variables Learning about environmental management is categorized as good. Furthermore, suggestions are expected for future researchers to study new variables in order to be able to reproduce and complement the variables that will be studied further