bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN DENGAN SIZE SEBAGAI VARIABEL MODERATING
Authors: Harahap Anni Farida , Listiorini  , Ika Desi
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Likuiditas, Leverage terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2020. Teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan sampel sejumlah 38 perusahaan dengan 5 tahun pengamatan sehingga total sampel 190. Teknik analisis data penelitian ini menggunakan Analisis Regresi Linier Berganda dan Moderated Regression Analysis (MRA) dengan menggunakan uji residual. Hasil penelitian ini menunjukkan bahwa Profitabilitas tidak berpengaruh terhadap Kebijakan Dividen, Likuiditas dan Leverage berpengaruh terhadap Kebijakan Dividen. Ukuran Perusahaan mampu memoderasi pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang terdaftar di Bursa Efek indonesia Periode 2016-2020.
Pengaruh DER Dan TATO Terhadap PBV Dengan ROA Sebagai Intervening Pada Perusahaan Properti & Real Estate
Authors: Dwika Suardy Astri , Syahyunan  , Sunaryo
Published: May 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh DER dan TATO terhadap PBV dengan ROA sebagai variabel intervening pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini dilakukan pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia melalui website BEI. Populasi dari penelitian ini adalah keseluruhan perusahaan properti dan real estate yang terdaftar di BEI. Periode dalam penelitian ini yaitu tahun 2016-2020 yang berjumlah 65 perusahaan. Sampel dalam penelitian ini berjumlah 43 perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Dalam penelitian ini, teknik yang digunakan adalah dokumentasi. Data yang siap diolah akan dilakukan pengujian statistik dengan menggunakan program SmartPLS. Hasil penelitian ini menunjukkan bahwa DER berpengaruh positif dan tidak signifikan terhadap PBV,  DER berpengaruh negatif dan signifikan terhadap ROA, TATO  berpengaruh negatif dan tidak signifikan terhadap PBV, TATO berpengaruh negatif dan tidak signifikan terhadap ROA, ROA berpengaruh positif dan signifikan terhadap PBV, ROA tidak memediasi hubungan DER terhadap PBV, dan ROA tidak memediasi  hubungan TATO terhadap PBV.
Conscious Sedation: A Bridge between the Real and Ethereal
Authors:   Post Graduate student, Department of Conservative Dentistry & Endodontics, Baba Jaswant Singh DentalCollege, Ludhiana., Kaur Navneet , Singh Inderjeet ,   Associate Professor, Department of Anaesthesia, Baba Jaswant Singh Dental College, Ludhiana., Singh Harpreet ,   Principal and Head of Department of Conservative Dentistry & Endodontics, Baba Jaswant Singh Dental College, Ludhiana., Gautam Rishu ,   Reader, Department of Conservative Dentistry & Endodontics, Baba Jaswant Singh Dental College, Ludhiana., Gill Shagun ,   Post Graduate student, Department of Conservative Dentistry & Endodontics, Baba Jaswant Singh DentalCollege, Ludhiana.
Published: May 2023

The most frequently encountered and unavoidable phenomenon in a dental practice is pain, often accompanied by fear and anxiety. Local anesthetic, which forms the foundation for pain-free dental treatment, does not serve the purpose in anxious patients and needs augmentation with “Conscious Sedation’’ techniques. Nitrous oxide is a frequently used inhalation anaesthetic in dentistry as it is known to provide anxiolysis, mild analgesia, and amnesia. It has proved to be safe in delivering conscious sedation for apprehensive dental patients. This review discusses the role of Nitrous oxide inhalation sedation (NOIS) in the field of endodontics highlighting its objectives, advantages and indications. It also brings to light the multidisciplinary applications of NOIS in dentistry.
A systematic approach to critical multiculturalism and teacher education in EFL context: An integrative research review
Authors: BALCI Cansın
Published: May 2023

Critical multicultural education (CME) challenges power imbalances in society and calls for the equitable distribution of power. It aims to address biases based on gender, class, and race, and improve social, economic, and educational opportunities for all individuals. While there have been several studies conducted on CME in relation to teachers and teacher training, there is a need to examine its broader implications for teacher education. This study aims to investigate the implications of CME on teacher education by analyzing different studies on this subject and their findings in various contexts. 14 relevant articles were compiled, categorized, and coded based on their context and findings, and descriptive data analysis was conducted. The study compared and contrasted the findings of the different studies and made generalizations about the implications of CME on teacher education and how it can be applied in the EFL context. The study highlights the importance of understanding the potential impact of CME on teacher education and provides insights for educators to effectively integrate CME principles into their teaching practices.
Pengukuran Kinerja Finansial dan Non Financial dengan Pendekatan BSC Studi Kasus pada Rumah Sakit Islam Di Sumatera Barat
Authors: Adriansyah Adriansyah , Tanjung Sita Fatimah , Fitria Fitria , Wijaya Riani Sukma
Published: May 2023

This study aims to measure competitiveness by measuring the performance of Islamic hospitals in West Sumatra, this measurement is carried out by measuring financial and non-financial performance. The object of research at the Islamic Hospital in West Sumatra, the analysis study is the financial and non-financial reports in the form of secondary data and primary data, the data is collected using documentation techniques, review literature and interviews along with conducting field studies. The data obtained was processed and analyzed using Balance Score Card (BSC) analysis. The results showed that the Learning and Growth Perspective variable was considered good overall, but in the employee training section it was considered quite low because it was hampered by the covid-19 outbreak. In the Internal Business Process Perspective as a whole it is considered not good. whereas one of the indicators from the Customer Perspective is considered not good, namely the number of patient visits, due to the Covid-19 outbreak, even though customer satisfaction is considered good. And in the Financial Perspective on average it is considered quite good, except for accounts receivable turnover and cash ratios.

Keywords: Financial Perspective; Customer; Internal Business; Learning and Growth Process

 

 ABSTRAK

Penelitian ini bertujuan untuk mengukur kemampuan bersaing dengan mengukur Kinerja Rumah Sakit Islam di Sumatera Barat, pengukuran ini dilakukan dengan kinerja keuangan dan non keuangan. Objek penelitian di Rumah Sakit Islam di Sumatera Barat,kajian analisanya adalah laporan keuangan dan non keuangan berupa data sekunder dan data primer dengan, data dikumpukan dengan menggunakan teknik dokumentasi, literatur review dan wawancara beserta melakukan studi lapangan. Data yang diperoleh diolah dan dianalisa dengan menggunakan analisa Balance Score Card (BSC). Hasil penelitian menunjukkan bahwa pada variabel Perspektif Pembelajaran dan Pertumbuhan secara keseluruhan dinilai baik, namun pada bagian pelatihan karyawan dinilai cukup rendah karena terhambat oleh wabah covid-19. Pada Perspektif Proses Bisnis Internal secara keseluruhan dinilai kurang baik. sedangkan pada salah satu indikator Perspektif Pelanggan dinilai kurang baik, yaitu pada jumlah kunjungan pasien, karena adanya wabah Covid-19, meski secara kepuasan pelanggan dinilai baik. Dan pada Perspektif Finansial rata-rata dinilai cukup baik, kecuali pada perputaran piutang dan rasio kas.
Penghindaran Pajak Perusahaan Makanan dan Minuman Yang Terdaftar Di Bei Sebelum dan Selama Pandemi Covid-19
Authors: Kusufiyah Yunita Valentina , Anggraini Dina
Published: May 2023

The Covid-19 pandemic resulted in a decrease in state revenue and an increase in state expenditure, so that the government issued fiscal policies in an effort to save the national economy. This policy is used by taxpayers to take tax avoidance actions as explained by the Tax Justice Network, which noted that tax revenues that cannot be collected due to tax avoidance practices in Indonesia reach US$4.86 billion per year or the equivalent of Rp.69.1 trillion and Indonesia's position in the case of tax avoidance. tax ranks fourth in Asia (Wildan, 2020). This study uses the Effective Tax Ratio (ETR) as a proxy or measurement of tax avoidance. This research aims to empirically test Food and Beverage Company Tax Avoidance Before and During the Covid-19 Pandemic. This type of research is descriptive research, using data analysis techniques Paire test sample T- Test. Thes population of this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019 and 2020-2021. The results of the study prove that there are differences in tax evasion before and during the Covid-19 pandemic.

 

ABSTRAK

Pandemi Covid-19 mengakibatkan penurunan pendapatan negara dan peningkatan belanja negara, sehingga pemerintah mengeluarkan kebijakan fiskal dalam upaya penyelamatan perekonomian nasional. Kebijakan ini digunakan wajib pajak untuk melakukan tindakan penghindaran pajak sebagaimana dijelaskan oleh Tax Justice Network yang mencatat bahwa penerimaan pajak yang tidak dapat dipungut akibat praktik penghindaran pajak di Indonesia mencapai US$4,86 miliar per tahun atau setara dengan Rp69,1 triliun dan Posisi Indonesia dalam hal penghindaran pajak. pajak menempati urutan keempat di Asia (Wildan, 2020). Penelitian ini menggunakan Effective Tax Ratio (ETR) sebagai proksi atau ukuran penghindaran pajak. Penelitian ini bertujuan untuk menguji secara empiris Penghindaran Pajak Perusahaan Makanan dan Minuman Sebelum dan Selama Pandemi Covid-19. Jenis penelitian ini adalah penelitian deskriptif, dengan menggunakan teknik analisis data uji Paire sample T-Test. Populasi penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2019 dan tahun 2020-2021. Hasil penelitian membuktikan adanya perbedaan penghindaran pajak sebelum dan selama pandemi Covid-19.
Pengaruh Tobins Q, PBV, EPS dan Capital Gain Terhadap Harga Saham Pada Perusahan Retail Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020
Authors: Riski Tri Rachmat , Hadiya Anisa Ul
Published: May 2023

This study aims to determine the effect of Tobins Q, PBV, EPS and Capital Gain on Share Prices in Retail companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study amounted to 27 companies and the sample technique used in this study was purposive sampling with a total sample of 14 companies. The data analysis technique used is multiple linear regressions. The results showed that the variables PBV and EPS had a positive and significant effect on stock prices, but Tobin's q and capital gains had no significant effect on stock prices.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui Pengaruh Tobins Q, PBV, EPS dan Capital Gain terhadap Harga Saham pada perusahan Retail yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Populasi dalam penelitian ini berjumlah 27 perusahaan dan teknik sampel yang digunakan dalam penelitian ini yaitu pursposive sampling dengan jumlah sampel yang dihasilkan sebanyak 14 perusahaan. Teknik anlisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian memperlihatkan bahwa variabel PBV dan EPS berpengaruh positif dan signifikan terhadap harga saham, namun Tobins q dan capital gain tidak berpengaruh signifikan terhadap harga saham
Motivasi Wisatawan Mengunjungi Kota Wisata Pariaman, Sumatera Barat
Authors: Pribadi Firman Syakri , Mariyanti Eka
Published: May 2023

This study is about tourist’s motivation to visit Kota Pariaman, in West Sumatra. This study has aim to determine the push factors, and pulls factors to visit Kota Pariaman. The respondents are 100 people. Based on their genders, there are 46% male and 54% female. Domestic tourists are 95%, and 5%the other nationalities. Student visitors are 28%, 18% are retired, and 64% are workers in various sectors. The result of structural equation modelling (SEM) analysis indicates that the push factor correlation has not significantly affect to the tourist visiting to the Tourism Kota Pariaman. The correlations between attractiveness factors have significantly affect to the tourist visiting to the Tourism City of Kota Pariaman. Therefore, the management of Kota Pariaman Tourism maybe directed to highlight the attractiveness of the city e.g. the uniqueness of the city, the city community activities, culture or traditions, natural beauty of the city, the availability of lodging, culinary, public facilities, visitor center, distance from the airport, the distance from the capital, and availability of transport.

ABSTRAK

Studi ini adalah tentang motivasi wisatawan untuk mengunjungi Kota Pariaman, di Sumatra Barat. Penelitian ini bertujuan untuk menentukan faktor pendorong, dan menarik faktor untuk mengunjungi Kota Pariaman. Responden adalah 100 orang. Berdasarkan jenis kelamin mereka, ada 46% pria dan 54% wanita. Wisatawan domestik 95%, dan 5% kebangsaan lainnya. Pengunjung pelajar adalah 28%, 18% pensiunan, dan 64% adalah pekerja di berbagai sektor. Hasil analisis pemodelan persamaan struktural (SEM) menunjukkan bahwa korelasi faktor pendorong tidak berpengaruh signifikan terhadap kunjungan wisatawan ke Kota Pariaman. Korelasi antara faktor-faktor daya tarik berpengaruh signifikan terhadap kunjungan wisatawan ke Kota Wisata Kota Pariaman. Oleh karena itu, pengelolaan Pariwisata Kota Pariaman mungkin diarahkan untuk menyoroti daya tarik kota, mis. keunikan kota, kegiatan masyarakat kota, budaya atau tradisi, keindahan alam kota, ketersediaan penginapan, kuliner, fasilitas publik, pusat pengunjung, jarak dari bandara, jarak dari ibukota, dan ketersediaan transportasi.
Meningkatkan Efektivitas Kinerja Karyawan PT. Zocorindo Puri Asri Dengan Kreativitas Dan Pengalaman Kerja
Authors: Lisseva Rama , Mariyanti Eka
Published: May 2023

The purpose of this paper is to determine the effect of creativity and work experience of employees with the effectiveness of the performance of employees of PT. Zocorindo Puri Asri. This research was conducted to all employees of PT. Zocorindo Puri Asri, totaling 63 people. The data collected were analyzed using the SPSS software version 21. The analysis carried out in this study was the validity, reliability, classical assumption test, multiple linear regression test, f-test, t-test, and coefficient of determination test. Three hypotheses were developed to study the effect of creativity and work experience on the effectiveness of employee performance at PT. Zocorindo Puri Asri. The results of the study found that there is a positive and significant influence between the variables of creativity and work experience on the effectiveness of the performance of employees who work at PT. Zocorindo Puri Asri, as well as the variables of creativity and work experience together have a positive and significant influence on the effectiveness of performance at PT. Zocorindo Puri Asri. amounted to 46.6% and the rest was influenced by other variables that were not examined in this study. Based on the results of the analysis, it is known that the variable that has the greatest influence is creativity, this is seen from the greatest Beta (β) value, which is 0.462 and has the most influential significance value of 0.000.

 

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh kreativitas dan pengalaman kerja karyawan  dengan efektivitas kinerja karyawan PT. Zocorindo Puri Asri. Penelitian ini dilakukan kepada seluruh karyawan PT. Zocorindo Puri Asri yang berjumlah 63 orang. Data yang terkumpul dianalisis dengan menggunakan program softwere SPSS versi 21. Analisis yang dilakukan pada penelitian ini adalah uji validitas, reliabilitas, uji asumsi klasik, uji regresi linear berganda, uji-f, uji t, dan uji koefisen determinasi. Tiga hipotesis dikembangkan untuk mempelajari pengaruh kreativitas dan pengalaman kerja terhadap efektivitas kinerja karyawan PT. Zocorindo Puri Asri. Hasil penelitian ditemukan bahwa Terdapat pengaruh positif dan signifikan antara variabel kreativitas dan pengalaman kerja terhadap efektivitas kinerja karyawan yang bekerja di PT. Zocorindo Puri Asri, serta variabel kreativitas dan pengalaman kerja secara bersama-sama mempunyai pengaruh positif dan signifikan terhadap efektivitas kinerja di PT. Zocorindo Puri Asri. sebesar 46,6% dan sisanya dipengaruhi oeh variabel lain yang tidak di teliti pada penelitian ini. Berdasarkan hasil analisis diketahui bahwa variable yang memiliki pengaruh paling besar adalah kreativitas hal ini dilihat dari nilai Beta (β) yang paling besar yaitu 0.462 dan memiliki nilai signifikansi paling berpengaruh yaitu 0,000.
Analisis Experiential Marketing Wisata Syariah Dalam Menuju Sustainable Development Tourism Pada Beberapa Objek Wisata Di Kab. Pesisir Selatan
Authors: Ezizwita Ezizwita , Sukma Tri , Firsta Firsta
Published: May 2023

Tourism is a service industry sector with great potential to be developed in Indonesia. The number of visits by foreign tourists and domestic tourists continues to show an increase from year to year, before the Covid-19 pandemic. The great interest of the world community and the archipelago to travel in Indonesia needs attention and support from the government and the Indonesian people themselves because the tourism sector is one of the mainstay sectors for the government to increase state revenue. Sustainable Tourism is considered as a basic concept which is a big umbrella for all forms of tourism activity. Sustainable tourism is an integrated effort to improve the quality of life through regulation, provision, development, utilization and maintenance of natural resources, including economically and ecologically viable culture. This study aims to describe the Experiential Marketing of sharia tourism in the development of sustainable tourism in Pesisir Selatan District. The research method used is descriptive qualitative.

 

ABSTRAK

Pariwisata merupakan sektor industri jasa yang sangat potensial untuk dikembangkan di Indonesia. Jumlah kunjungan wisatawan mancanegara mau pun wisatawan nusantara terus menunjukkan peningkatan dari tahun ke tahun, sebelum terjadinya pandemi Covid-19. Besarnya animo masyarakat dunia dan nusantara untuk melakukan perjalanan wisata di Indonesia perlu mendapatkan perhatian dan dukungan dari pemerintah dan masyarakat Indonesia sendiri karena sektor pariwisata merupakan salah satu sektor andalan bagi pemerintah untuk menambah pendapatan negara. Pariwisata Berkelanjutan dianggap sebagai konsep dasar yang menjadi payung besar segala bentuk aktivitas kepariwisataan. Pariwisata berkelanjutan merupakan upaya terintegrasi guna  meningkatkan kualitas hidup melalui regulasi, penyediaan, pengembangan, pemanfaatan, serta pemeliharaan sumber daya alam, termasuk di dalamnya budaya yang layak secara ekonomi dan ekologis. Penelitian ini bertujuan untuk menguraikan Experiential Marketing wisata syariah dalam pengembangan pariwisata berkelanjutan (Sustainable development tourism) di Kabupaten Pesisir Selatan. Metode penelitian yang digunakan adalah kualitatif deskriptif.
Struktur Modal, Keputusan Investasi dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020
Authors: Murniati Murniati , Ingra Ingra
Published: May 2023

Food producer PT Sentra Food Indonesia Tbk, a sausage company, experienced a decrease in total revenue between 25 percent and 50 percent while net profit fell more than 75 percent for the period ending 30 June 2020 compared to 30 June 2019. This resulted in the dismissal of 5 employees. so that the current total workforce is 224. In addition, the company also cuts salaries of up to 50 employees. The company currently has short-term debt that will mature in the amount of Rp. 10 billion. Management estimates that covid 19 will make the company fulfill its obligations. (Bisnis.com) The main impact on the full year's performance depends on the duration of the capping policy although the main impact is not predictable and beverage sales volumes fell by 2 percent in the first quarter, driven by the downturn in China. temporary and remains optimistic to see sequential increases in the second half of 2020. (Bisnis.com, 2020). This research was conducted on the Food and Beverage Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period with a total sample of 64 respondents. The research method used is multiple linear regression analysis

 

ABSTRAK

Emiten produsen makanan PT Sentra Food Indonesia Tbk yaitu perusahaan sosis yang mengalami penurunan total pendapatan antara 25 persen sampai 50 persen sedangkan laba bersih turun lebih dari 75 persen untuk periode yang berakhir 30 juni 2020 dibanding kan dengan 30 juni 2019. Hal itu mengakibatkan memecat 5 karyawan sehingga total perkerja saat ini 224. Selain itu perusahaan juga melakukan pemotongan gaji sampai dengan 50 karyawan. Perusahaan saat ini memiliki utang jangka pendek yang bakal jatuh tempo sebesar Rp10 miliyar. Manajemen memperkirakan covid 19 akan membuat perusahaan dalam memenuhi kewajiban. (Bisnis.com). Dampak utama pada kinerja satu tahun penuh tergantung pada durasi kebijakan pembatasan tersebut meskipun dampak utamanya tidak dapat diperediksi dan volume penjualan minuman turun hingga 2 persen pada kuartal pertama, didorong oleh penurunan di negara China perusahaan masih tetap percaya tekanan pada bisnis bersifat sementara dan tetap optimis melihat peningkatan berurutamdi paruh kedua tahun 2020. (Bisnis.com, 2020). Penelitian ini dilakukan pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia  (BEI)  periode  2017-2020 dengan jumlah sampel berjumlah 64 responden. Metode penelitian yang digunakan adalah analisis regresi linear berganda.
A Principal Component Analysis of Digital Banking Development in Taiwan
Authors: Lin Mei-Mei , Kuo Fu-Hsiang
Published: May 2023

Abstract

In Taiwan, the digitalization of banks has imparted a future trend and a national financial technology (FinTech) policy. This paper aims to study which factors will affect the promotion of digital banking amongst digital accounts. Categorically, we applied the principal components analysis (PCA) method to analyze and identify the main factors of digital banking development. In addition, this study used three years of data from 2017 to 2020 since the data were relatively comprehensive and included all the large financial holding companies (15 in total) in Taiwan. The empirical findings can briefly be summarized as follows: a bank that wants to promote digital accounts must start with a credit card since that is what digital finance must be bound to. They also need to let people know that digital accounts have many advantages, such as no deposit limits or interest-free cross-bank withdrawals. There are a few crucial factors that need to be considered, including the number of free transfers, the card in force, active cards, and the number of free withdrawals. If banks effectively promote and attract people to apply for digital accounts, it could strongly contribute to the development of digital banking in Taiwan.

JEL classification numbers: C45, G10.
Keywords: Financial technology, Digital banking, Digital account, Principal components analysis.
Risco de síndrome de realimentação e desfechos clínicos em pacientes de prontos socorros do Distrito Federal
Authors: Leal Dominguez Nathália , Amaral Ferreira Baracho Thaís , De Abreu Toscano Souza Bruna , Silveira Coelho Maíra , Clemente de Oliveira Mota Luana , Estefany de Conceição de Pádua Michelle , Domineo Moreira de Araújo Davi , De Lima Ramos Pedro
Published: May 2023

Objetivo: Avaliar a relação do risco de síndrome de realimentação com desfechos clínicos (tempo de internação e óbito) em pacientes admitidos nos prontos socorros de dois hospitais públicos do Distrito Federal (DF). Método: Trata-se de um estudo com caráter longitudinal, prospectivo, observacional e analítico, o qual foi realizado em dois hospitais públicos do DF no período de agosto de 2018 a agosto de 2019. Resultados: A amostra foi composta por 478 pacientes admitidos nos prontos-socorros dos dois hospitais. Observou-se que 45,60% da amostra apresentou risco nutricional e 32,22% algum grau de desnutrição. A frequência do risco para síndrome de realimentação foi de 23,65%. Os pacientes que apresentaram risco para síndrome de realimentação apresentaram 83% mais risco de permanecerem internados por mais de 7 dias e 58% mais risco de óbito em relação aos pacientes que não apresentaram risco para SR. Conclusão: Pacientes que apresentam risco para síndrome de realimentação permaneceram mais tempo internados e possuem mais risco de irem a óbito.
Pendidikan Sebagai Faktor Pemilihan Pekerjaan dalam kalangan Remaja Orang Asli
Authors: Aini Zulkefli , Don Abdul Ghafar , Marlon Abdullah Muhamad Yusuf
Published: May 2023

Masyarakat orang asli tidak terkecuali dalam agenda pembangunan yang dilaksanakan oleh pihak kerajaan termasuklah dalam sektor pendidikan. Sesungguhnya pendidikan penting dalam meningkatkan kualiti hidup dan kesejahteraan komuniti marginal tersebut. Walau bagaimanapun, terdapat cabaran untuk merealisasikannya, antaranya ialah, ada kalangan anak-anak orang asli gagal untuk memajukan diri dari sudut pendidikan yang menjadikan mereka sukar mendapatkan pekerjaan.  Justeru, kajian ini bertujuan untuk mengenal pasti faktor pemilihan pekerjaan dalam kalangan remaja orang asli daripada sudut pendidikan. Kajian ini merupakan kajian kuantitatif dengan reka bentuk kajian tinjauan. Data kajian diperoleh melalui instrument soal selidik yang diedarkan kepada 281 responden yang dipilih secara rawak dalam kalangan remaja Orang Asli di negeri Selangor. Hasil kajian mendapati bahawa terdapat tiga faktor utama yang menyumbang kepada kecenderungan remaja Orang Asli memilih pekerjaan, iaitu bekerja mengikut kelulusan, bekerja kerana mencari wang untuk menyambung pelajaran dan bekerja kerana pengajian sudah tamat. Implikasi kajian ini adalah menjadi gambaran awal bahawa faktor kesedaran pendidikan menjadi pemangkin kepada kebolehpasaran kerja remaja Orang Asli dalam bidang yang diminati.
The Influence of Facilitating Condition and Perceived Usefulness on Intention to Use Mobile Applications in Uganda
Authors: Hamzah Namungo , Othman Yusuf Haji , Cheumar Muhammad Tahir
Published: May 2023

Despite the fact that financial technology has received considerable attention in the macro-financial market sectors and in micro-financial units such as philanthropic works, in Uganda its actual use in Muslim Sacco's is very low. This research examines the effects of facilitating conditions and perceived usefulness on intention to use mobile application in Muslim Sacco's in Uganda. The underpinning theory of the study is the Technology Acceptance Model (TAM). This quantitative study examined the effect of facilitating condition and perceived usefulness on mobile applications users’ intention. The study employs SmartPLS to analyze the data from 229 respondents. It was discovered that the facilitating condition had a considerable positive impact on mobile applications users’ intention, hence, supporting H1. Simultaneously, perceived usefulness was revealed to have a considerable impact mobile applications users’ intention, supporting hypothesis H2. Such studies will form the groundwork for numerous inquiries to come purposely to expand the knowledge about the factors that influence technology usage in Uganda.
Предпринимательские риски в экономике
Authors:   Новосибирский государственный технический университет, Черняков М.К. , Чернякова М.М. , Акберов К.Ч. , Ноздрин А.В.
Published: May 2023

Учебное пособие «Предпринимательские риски в экономике» предназначено для подготовки бакалавров и магистров, переподго-товки специалистов в области экономики, финансов и менеджмента. В данном пособии рассматриваются: вопросы, связанные с рисками предпринимательской деятельности: основные источники рисков, их классификация, анализ и оценка, способы их измерения и методы управления рисками. Пособие предназначено для использования при аудиторной и самостоятельной работе студентами экономических специальностей и всеми, интересующимися теорией рисков.
University Knowledge Transfer and Its Associated Challenges for Sustainable Impact: Case of the University of Rwanda
Authors: Nyiringango Pascal
Published: May 2023

Purpose: The study sought to identify the obstacles that university-based hubs confront in attaining long-term effects.

Methodology: Given the subjective character of the topic under investigation, the study took a qualitative approach and was guided by the Triple Helix Model. The University of Rwanda was used as a case study, with five respondents questioned.

Findings: The study discovered that, while certain gains have been recorded, there are still many problems that are impeding the realization of the aims of building ihubs. Internal shortcomings included poor communication between departments, incompatible university administrative structures, insufficient finance, and a lack of labs and other critical technology. External weaknesses, on the other hand, revolved around the informal character of the university-industry connections. These flaws have resulted in what is known as single confinement.

Unique Contribution to Theory, Practice and Policy: The study makes several recommendations for ihubs to have a long-term impact including streamlining the University of Rwanda's management, increasing university funding, improving interdepartmental communication at the university, and formalizing links between the university and the industrial sector.
ANALISIS RASIO PROFITABILITAS PADA SEKTOR INDUSTRI CRUDE PALM OIL (CPO) YANG TERDAFTAR DI BEI 2016 – 2019
Authors: Munandar Agus , Sugiarto Arnold , Amelia Winda
Published: May 2023

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis secara mendalam rasio profitabilitas pada sektor industri Crude Palm Oil (CPO) periode 2016-2019. Rasio profitabilitas adalah rasio yang berfungsi untuk membandingkan angka pada laporan keuangan agar dapat menilai kesanggupan suatu perusahaan untuk memperoleh keuntungan di periode tertentu. Kemi menggunakan metode penelitian kuantitatif karena metode ini memungkinkan objek untuk dianalisis agar terlihat lebih nyata. Sebagai dasar dari penelitian ini, kami menggunakan tabel pelaporan keuangan pada sektor industri Crude Palm Oil (CPO). Data dalam penelitian ini bersumber dari industri manufaktur Crude Palm Oil (CPO) periode 2016 sampai dengan 2019. Penelitian ini memiliki tujuan untuk menganalisis financial statement industri Crude Palm Oil (CPO) berdasarkan rasio profitabilitas tahun 2016 - periode 2019. Karya tulis ilmiah ini mengkaji 3 perusahaan yang akan diikutsertakan dalam penelitian dengan mengumpulkan data keuangan yang dikeluarkan oleh BEI selama 4 tahun berturut-turut. Perusahaan yang akan diikutsertakan antara lain, LSIP, AALI dan SIMP.Kata kunci: Rasio Profitabilitas, Kinerja Keuangan, Industri CPO.
DETERMINAN KEPATUHAN WAJIB PAJAK PEGAWAI NEGERI SIPIL (PNS) DI KECAMATAN SUGIO LAMONGAN
Authors: Shoimah Siti , Arisandra Martha Laila , Wafa Moh. Ali
Published: May 2023

This research aims to determine the Taxpayer Compliance (religiosity, tax sanctions, tax knowledge, fiscal services and tax amnesty. This research was analytical research with a quantitative approach. The    population of this research is the taxpayer of Persons who work as civil servants in Sugio district of Lamongan district. Sampling technique using sampling quota which amounted to 32 respondents, with data collection techniques using questionnaires. The collected data was analyzed using SPSS program version 25 with multiple linear regression analysis. The results of this study indicate that: (1) there is no effect of tax levy sanction on taxpayer compliance indicated by the value of t value of 0.269 and significance value 0.769, (2) there is no influence of tax knowledge variable on taxpayer compliance indicated by t value of 1.054 and significance value of 0.299, (3) there is the effect of tax service variable on taxpayer compliance indicated by the value of t count of 4.205 and the significance value of 0.000, (4) there is no effect of tax amnesty variable on taxpayer compliance is indicated with t value equal to -0.553 and a significance value of 0.584.Keywords: tax sanctions, religiosity, fiscal service, tax amnesty and taxpayer compliance
Analisis pengaruh self efficacy, personal networking, public service motivation, dan job participation, sebagai upaya meningkatkan work performance para pengelola desa wisata
Authors: Kuntardina Ari , Safi’i Abdul Aziz , Anom Latifah
Published: May 2023

Upaya pemulihan ekonomi nasional dilakukan melalui sektor pariwisata, salah satunya melalui pengembangan desa wisata. Permasalahan yang muncul adalah sumber daya manusia pengelola desa wisata memiliki tingkat pendidikan rendah dan menjadi pengelola bukan pekerjaan utama. Sehingga hal tersebut memengaruhi work performance para pengelola. Karenanya, perlu adanya penelitian mengenai kualitas individu yang dibutuhkan dalam pengelolaan desa wisata. Faktor yang kemungkinan memengaruhi work performance adalah self efficacy, personal networking, public service motivation, job participation. Populasi penelitian sejumlah 684 pengelola desa wisata, sampelnya berjumlah 433 orang. Teknik pengambilan sampel adalah stratified random sampling. Teknik analisis data menggunakan SEM dengan program SmartPLS 3.0. Hasil analisis data menunjukkan self efficacy, personal networking, public service motivation memengaruhi job participation dan work performance. Self efficacy, personal networking, public service motivation memengaruhi work performance secara tidak langsung, tetapi dimediasi oleh job participation. Kata kunci: self efficacy, personal networking, public service motivation, job participation, work performance.
PENGARUH LINGKUNGAN KERJA, DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DI BAGIAN PRODUKSI PT. SUPREME FOOD REMBANG
Authors: Prasetya Alvin Mukti , Liana Dewi Dian Ayu , Tahwin Muhammad , Rosyidi Syaiko
Published: May 2023

Tujuan penelitian ini guna mengetahui pengaruh variabel lingkungan kerja, disiplin kerja serta kompensasi terhadap kinerja karyawan di bagian produksi PT Supreme Food Rembang. Pengumpulan data menggunakan teknik penyebaran kuesioner. Penentuan jumlah sampel menggunakan teknik sensus (teknik sampel jenuh) sehingga diperoleh angka untuk jumlah poulasi maupunnya sampelnya 59 responden. Datanya dianalisis dengan menggunakan analisis linier berganda. Penelitian ini menghasilkan Lingkungan kerja berpengaruh secara positif signifikan terhadap kinerja karyawan, disiplin kerja berpengaruh secara negatif tidak signifikan terhadap kinerja karyawan dan kompensasi berpengaruh secara positif tidak signifikan pada kinerja.Kata kunci: lingkungan kerja, disiplin kerja, kompensasi, kinerja.
Assessing the provision of Early Childhood Education in Government Primary Schools. A Case of selected schools in Kabompo District of North Western Zambia
Authors: Kalimaposo Kalisto , Shikwesha Richard , Mubita Kaiko , Milupi Inonge , Phiri Chidongo , Simalalo Magdalene
Published: May 2023

The study assessed the provision of Early Childhood Education in selected government primary schools of Kabompo District. A case study design was used involving a sample of 70 respondents selected from three Early Childhood Education Centres in Kabompo district, with geographic locations of urban, peri-urban and rural and remote primary schools. Data were collected using questionnaires, semi-structured interviews, focus group discussions, observation schedules and ECE class check-lists. Qualitative data were analysed thematically while quantitative data were analysed using Statistical Package for Social Sciences (SPSS) to generate graphs, charts and frequency tables. The study observed that there were several factors affecting the provision of ECE in government primary schools most of which were attributed to identified gaps between policy on Early Childhood Education provision and practice. Some schools did not have trained teachers in ECE centres but used volunteer primary school teachers. The study also found that ECE centres did not have appropriate infrastructure designed for children below the age of six. Most schools were under resourced with respect to teaching and learning materials including materials for play. For rural and remote schools, long distances between schools and villages resulted in minimal enrolment and rampant absenteeism. On the contrary, some urban ECE centres experienced high enrolment rates resulting in overcrowding in classrooms. The study recommended inter alia that the Ministry of Education should build appropriate infrastructure for ECE and procure the requisite materials including relevant equipment for play in ECE Centres.
Academic Leaders’ Self Emotion And Their Leadership Styles In Private Universities In Uganda
Authors: Faridah Kiggundu Zaharah , Vincent Kayindu , Sinan Ganatusanga Haruna , Edward Kamya
Published: May 2023

Self-conscious emotions are those affected by how we see ourselves and how we think others perceive us. They include emotions like pride, jealousy, and embarrassment. Self-consciousness and self-awareness are sometimes healthy signs of emotional maturity. They can help you fit in and function within a community This is part of the study carried out in private universities in Uganda. It examined the relationship between academic leaders’ self emotion and their leadership styles in private universities in Uganda. Self emotion was conceptualized as accurate assessment and accurate self awareness and self Confidence. The findings revealed that there is no significant relationship between academic leaders’ self emotion and their leadership styles in private universities in Uganda.
The Challenges of Election Observation in Africa
Authors: Lawal Olawale
Published: May 2023

Elections in Africa bring democracy to a close combative consciousness often because political offices hold financial luster and many engage in politics for the gains inherent in it. Arising from this, politicians show extreme urgency, interest and intensity to occupy offices. Electoral malpractices feed on this desperation with attendant conflict that follows elections. Aware of this and the drive to assist in attaining credible and fair elections, election observation groups put up some level of intervention to discourage elections manipulations. In Africa however, this process has faced a number of challenges. The need for this paper arises from the just concluded general elections in Nigeria and the challenges that the international observers faced. The primary source of this work therefore is through the observatory research methodology where participants are observed directly. Also studies of election observations in some selected African states are used as secondary source of engagements. Findings reveal that the challenges faced by international observers of African elections are both the reflections of the nature of politics in Africa and the observers’ political culture and orientation.
An Analysis of the Impact of Motivation on Employee Performance: A Case Study of Selected Private Universities in Lusaka
Authors: Phiri Chipie , Siwale Jacqueline , Mwewa Mathew
Published: May 2023

The purpose of conducting this research was to analyze the impact of Motivation on employee performance. One of the major concerns of organizations is its profitability, hence the need for efficiency. Organizations are in continuous state of competition, and this has increased the need to improve employee’s performance in organizations. The major focus of the study was in the education sector particularly the selected private universities in Lusaka district. A sample of 143 respondents was used which included Professors, Top Admin staff, Lecturers and supporting staff members of the selected private universities of Lusaka district. Distribution tables, pie charts and percentage tables were used to analyse and simplify the primary data that was collected. It is vital for any Organization including the education sector to persistently discover different ways of motivating employees. Retaining their staff is very important for the growth and efficiency of the universities. From the findings it was revealed that, motivation can either increase or decrease performance of employees depending on the form of motivation used. Organisation should understand the motivating need of each employee to improve performance. The study concluded that employee performance in relation to motivation is a vital aspect influencing this research.
INTERVENÇÃO DA TERAPIA OCUPACIONAL EM CRIANÇA COM ATROFIA MUSCULAR ESPINHAL NO CONTEXTO HOSPITALAR: UM RELATO DE CASO
Authors: Belai Bonetti Iali Danielly , Borges Kappel Verônica
Published: May 2023

Introdução: Os cuidados paliativos em pediatria são importantes quando disponibilizados precocemente, preservando a vida, a autonomia do paciente e familiares, tratando crianças que passam por uma situação de doença avançada, progressiva ou crônica. A atuação da terapia ocupacional em cuidados paliativos, contribui na busca de manutenção do sentido da vida, possibilitando vivências prazerosas através do brincar, da autonomia, construindo o cotidiano. Objetivo: Relatar as experiências vivenciadas pela residente e terapeuta ocupacional acerca do cuidado com uma criança de 9 anos com o diagnóstico de atrofia muscular espinhal (AME) tipo 1, em um hospital de clínicas do estado de Minas Gerais, Brasil. Método: Trata-se de um relato de caso, elaborado mediante atendimentos terapêuticos ocupacionais no contexto hospitalar com uma criança do sexo feminino. Resultados e discussão: Durante o processo de intervenção buscou-se a criação de vínculo terapêutico com a criança e seus cuidadores, foi realizada a introdução de imagens para composição de prancha de comunicação e atendimentos terapêuticos ocupacionais através do protocolo de estimulação sensorial. Através da comunicação alternativa aumentativa (CAA) e brincar no leito, a criança interagia por meio de olhares, emissão de sons e discretas movimentações em membros superiores (MMSS) e inferiores (MMII). Considerações finais: Ficou evidente a importância do papel do terapeuta ocupacional na melhora da qualidade de vida da criança, favorecendo sua autonomia, especialmente através da utilização de práticas voltadas para os cuidados paliativos, para a comunicação alternativa aumentativa e a estimulação sensorial.
MINDFUL EATING APLICADO EM PACIENTES COM DIABETES MIELLITUS: REVISÃO NARRATIVA
Authors: Evaristo Aires Natália , Ferreira dos Santos Thaís Cristina , Silva Araújo Ederson , Vigato dos Santos Paula , Gontijo Lima Rafaela , Neves Silva Evandro , Beraldo dos Santos Silva Danielly
Published: May 2023

O diabetes mellitus é considerado um problema de saúde global caracterizado pela hiperglicemia. A terapia nutricional vem sendo fundamental para a obtenção do bom controle glicêmico tornando-se decisiva para o sucesso do tratamento farmacológico. Neste contexto, este estudo objetivou a discussão sobre a alimentação consciente (mindful eating) e como ela pode ser benéfica no gerenciamento do diabetes. Para isso, foi realizada uma revisão narrativa utilizando as bases de dados Pubmed, LILACS, Scielo e Google Acadêmico com os seguintes descritores em inglês (DeCS/MeSH): “diabetes mellitus”, “mindful eating”, “nutrition” e “treatament”. Foram incluídos para a síntese 5 estudos no qual apresentaram-se maiores detalhes sobre a “aplicação da alimentação consciente em pacientes diabéticos”. A maioria dos estudos tinha número amostral superior à 20 pessoas. Os pacientes, em sua maioria, foram diagnosticados com diabetes mellitus do tipo 2 e obesidade. Os estudos aplicaram técnicas que ensinaram os pacientes a comer de forma consciente. De acordo com os resultados obtidos, a idade avançada vem sendo relacionada como fator independente associado a altos níveis de alimentação consciente, além disso, níveis mais altos de atenção plena foram relacionados a um menor e mais contido comportamento alimentar externo e emocional em adultos diabéticos. Os achados sugerem que essa abordagem pode ser uma estratégia promissora no auxílio do tratamento no diabetes. No entanto, a realização de estudos prospectivos e/ou experimentais são necessários para melhor compreender como a consciência alimentar pode atuar no tratamento da doença.
A APRENDIZAGEM AUTODIRIGIDA E DESIGNER INSTRUCIONAL
Authors: Alves Guimarães Ueudison , Maria Roque Silvania , Madalena Marçal Luciana , Costa Pimentel Clenildo
Published: May 2023

Este trabalho tem como objetivo promover práticas sistematizadas de autoaprendizagem e auto estudo, incentivando e estimulando prática de pesquisa científica e produção acadêmica, favorecendo a consolidação de conceitos, ideias e teorias discutidas na disciplina, auxiliando o desenvolvimento da organização do trabalho do curso final, através da promoção reflexiva e debate dos temas desenvolvidos na disciplina, bem como a realização de uma atividade prática com interesse e dedicação sendo fundamental e necessária para que se possa alcançar elevado padrão de competência cientifica acadêmica.  Sempre utilizando preposições práticas ou de pesquisas, elevando o princípio do Designer Instrucional, bem como seus conceitos e os seus fundamentos, além seus usos e implicações para o aprendizado online e e-learning, aprofundando os assuntos abordados incentivando e enriquecendo os estudos na área educacional e sobre o tema em estudo.  É o que se espera diante do cenário, dando uma nova visão e um novo conceito à educação perante o assunto em ênfase, de maneira reflexiva, diagnóstica e colaborativa, fazendo um comparativo entre as teorias e as práticas cotidianas.
Genetic Work-Up for the Rare New Mutations Causing Musculoskeletal and Spine Pain
Authors: Omarmeli V  , Assefi M  , Sharafshah A  , Darabi P  , Lewandrowski KU
Published: May 2023

1.1. Background: Spine pain is widespread due to degenerative disc disease and facet arthropathy. Most patients improve with supportive conservative care measures, including non-steroidal anti-inflammatories, physical therapy, short episodes of rest, and activity modification. Medical and interventional pain management is reserved for those patients who do not improve within 4 to 6 weeks of standard spine care managed within the primary care setting, after which patients are typically referred to a specialist. Genetic conditions are rarely considered early in the differential diagnosis and may be easily missed in non-responsive patients. 1.2. Methods: We briefly de-scribe two illustrative cases of patients with a history of chronic musculoskeletal and spinal pain, whose delayed diagnosis led to improper utilization of medical resources until they were diagnosed correctly and targeted personalized care for their painful syndromes could be instituted.