bluuebunny/crossref_metadata_2025 huggingface dataset:
Cambrian Chordates and Early Fin Evolution
Authors: McMenamin Mark
Published: January 2023

An enigmatic bilaterian from the Chengjiang biota, _Shenzianyuloma yunnanense_, is assigned to an enigmatic Cambrian group, the vetulicolians. In _Shenzianyuloma_, a clear notochord can be observed, as can cone-in-cone myomeres. Unlike other vetulicolians and _Yunnanozoon_, _Shenzianyuloma_ lacks arthropod-like segmentation in the posterior part of its body. Removal of matrix from the _Shenzianyuloma _holotype has revealed a broader, more laterally flattened tail. Also present in the freshly prepared area is evidence that _Shenzianyuloma_ possessed a possible ventral fin ray box, comparable to that of _Branchiostoma_, implying that _Shenzianyuloma_ had an even greater top-to-bottom tail width than hitherto known. A new tail reconstruction for _Shenzianyuloma_ shows greater lateral area than in previous reconstructions, indicating a more efficient posterior organ of propulsion. A possible dorsal fin spine can also now be recognized in _Shenzianyuloma_. The revised reconstruction of _Shenzianyuloma_ provides insight into early chordate fin evolution. Early bilaterians such as yunnanozoans and _Shenzianyuloma _are crucial for assessing the morphological innovations, and combination of traits, associated with the appearance of vertebrates.
Does External Debt Affect Economic Growth: Evidence from South Asian Countries
Authors: Ale Sonia Afrin , Islam Md Shafiqul , Tun-Nessa Hazera
Published: January 2023

Time series econometric methods are frequently used in studies examining how external debt affects economic growth. For the period of 1980-2020, this study creates a panel dataset of five South Asian nations and examines the link between external debt and economic growth. The findings of Cross-sectionally Augmented Panel Unit Root Test by Pesaran's (2007) confirms that all variables are integrated in order I (1). To understand the error correction mechanism that determines the short-run dynamic nature of external debt and economic growth, the study uses the Cross-Sectional Dependence Autoregressive Distributed Lag (CS-ARDL) technique. A significant negative association between external debt and economic growth is found to exist in South Asia both in the long run and in the short run. Since rising foreign debt is associated with slower economic growth, the study recommends that South Asian nations should promote domestic savings and investment to lessen their reliance on external debt.
Capital Structure Determinants: New Evidence from the MENA Region Countries
Authors: Ben Hamouda Raja Zekri , Hamzaoui Nessrine , Jilani Faouzi
Published: January 2023

The objective of this paper is to investigate empirically the determinants of capital structure for a sample of 1101 firms from 11 MENA region countries over the period 2003-2017. Using a comparative approach, we find that firm-specific determinants explain better differences in capital structure choices than other country-specific determinants. Comparisons between countries, sub-regions (GGC and non-GCC countries) and legal origin (Common and Civil law countries) show furthermore that there are differences in terms of significance and importance of capital structure determinants. The most important determinant in the MENA region is profitability. The firm’s capital structure is positively impacted by size, tangibility of assets and private credit and it is negatively impacted by profitability, growth opportunities, GDP growth rate and stock market capitalization as a proportion of GDP. Moreover, we find that total leverage ratio, expressed in market values, give better results than leverage ratio expressed in book values and long-term leverage ratios expressed in book and/or market values. Finally, there is some evidence that the “Jasmine Revolution” has had an impact on firms’ capital structure determinants. Specific-level determinants play a much more prominent role after the revolution than in the past.
Does Exchange Rates Swings Affect Trade? Evidence from an Emerging Open Economy
Authors: Gbadebo Adedeji Daniel
Published: January 2023

The volatility of the exchange rate is commonplace for every open economies. If excessive, it would have severe implications for the country’s international trades. Using the ARDL and cointegration bound tests on quarterly data [2000:Q2–2022:Q3], the study empirically explore how exchange rate volatility and other macroeconomic variables impacts real exports and imports demands for Nigeria. The evidence identify cointegration and the trade’ parsimonious models disclose a negative as well as significant short run effects of the exchange rate volatility. The estimated convergence ECM regressions indicate that exchange rates volatility cause significant decline in real exports and imports in the long run. Under this circumstance, the study supposes measures that will curb fluctuations beyond economic fundamentals. In particular, monetary authority should expand periodic exchange rate intervention to curtail excessive swings. This should be maintained intuitively and regularly appraise to avoid creating any counter-productive response.
Expectations Gap, Market Skills, and Challenges of Accounting Education in Saudi Arabia
Authors: Alsughayer Sulaiman A. , Alsultan Nuha
Published: January 2023

Purpose: This study investigates accounting graduates' skills gap and the required market skills from the perception of accounting faculty and professionals in accounting firms in Saudi Arabia. It also explores the challenges accounting programmes and faculty face in due rapid changes.
Methodology: The research uses a combination of methods and data sources.
Findings: The findings show a gap between accounting education and the labour market demands. Accounting programs focus on technical skills and less on other general skills. Accounting graduates lack interpersonal, dialogue, and language skills. These employability skills should be integrated into accounting education to narrow the gap. The results show that the accounting graduates' willingness to learn beyond classrooms and university is one of the critical challenges to equip them with the required skills.
Originality/Value: The study contributed to the understanding of the accounting education. Understanding the graduate skills gap and the challenges will be helpful to professional bodies, university administrators, business school deans, accounting faculty, careers guidance professionals in Saudi Arabia.
The Usefulness of Local Government Annual Reports for Decision-Making and Accountability Purposes in South Africa
Authors: Radebe Nkosinathi E. , Razak Mahomed , C. Nomlala Bomi , Mvunabandi Jean D.
Published: January 2023

Purpose: To analyze the usefulness or quality of annual reports formulated by the municipalities in the context of decision-making and accountability in the KwaZulu-Natal province in South Africa.
Methodology: In this study, we employ a 21-index research tool designed by Beest, Braam, and Boelens (2009).
Findings: The results of the study indicate that the quality of the KwaZulu-Natal municipalities' annual reports is quite satisfactory. However, there is scope for enhancement as far as the quality of the annual reports is concerned
Originality/Value: This study contributes to the current body of knowledge and further contributes to the enhancement in the usefulness and quality of financial reporting in public sector and belyond. This study has also provided a very robust plan for future researchers.
Influence of Financial Literacy on Micro-Credit Accessibility Among Rural Households in Tanzania
Authors: Mwombeki Frank , Magwana Ibrahim
Published: January 2023

Purpose: Microcredits will remain crucial to rural households over a long period as they provide small loans to the needy, making it an essential aspect of rural finance. Due to the rural credit market's structure and financial inclusion problem, rural households often have trouble accessing microcredit. This paper analyzes the influence of financial literacy (FL) on microcredit accessibility in rural households in Tanzania.

Methodology: Using a large dataset of Finscope households survey in Tanzania, a binary logit estimation technique was utilized to determine the influence of financial literacy on credit accessing decisions of rural households. In addition, a descriptive analysis was done from the selected sample.

Findings: Generally, the analysis showed that financial literacy had a negative and significant effect on the micro-credit accessibility decision of rural households in Tanzania. Education level has a significant positive influence on micro-credit attaining decisions.

Practical implication: The outcome of this research is helpful to policymakers and micro-credit institutions as they provide an insight into the influence of financial literacy on microcredit accessibility. The study recommends financial literacy programmes be established in rural areas to enlighten the citizens about the benefit and proper uses of borrowed money.

Originality/Value: This paper used actual surveyed data from Tanzanians in all regions. The results are robust to different categories of households and control variables that can also affect micro-credit accessibility decisions.
The Market Liquidity Of Designated 2B Equity Securities Under The Basel Accord: Empirical Evidence From South African Commercial Banks
Authors: Enow Samuel Tabot , Kasse Sophie , Dubihlela Jobo
Published: January 2023

Purpose: The financial market liquidity of an asset has always been an important concept in banking and financial markets because it keeps leveraging in check. The objective of this study was to investigate the market liquidity of the level 2B common equity in the Liquidity Coverage Ratio and Net Stable Fund Ratio. Market liquidity measures where modelled and tested empirically to validate whether the LCR and NSFR needs to be improved.
Methodology: This study used a sample period from May 2016 – May 2021, and a fixed effect model to investigate the market liquidity of the selected level 2B High Quality Liquid Assets.
Findings: The findings of this study indicates that the common equity securities that qualifies to be included in level 2B HQLA category lack market depth. This was evident in the significant relationship between the independent and dependent variables used in this study although there was no significant relationship between transaction cost and price effect. Therefore, there was sufficient evidence that the LCR and NSFR measures for liquidity management in the banking sector needs to be improved.
Originality/Value: An improved LCR and NSFR was suggested in addition to a specialist system in order to capture the volatility of the level 2B equity securities and improve the market liquidity of these assets. As per the author’s knowledge, this study is the first study to empirically investigate the liquidity of the selected level 2B HQLAs.
The Mediating Role of Board Size and Working Capital Management in Corporate Governance on Firm Performance
Authors: Itan Iskandar , Angellina Bella
Published: January 2023

Purpose: This study aimed to test the relationship between corporate governance and firm performance, as well as the mediating role of board size and working capital management in the relationship. The sample in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2021.
Methodology: The panel regression method was used to analyse research data. In this study, corporate governance was proxied by independent commissioners and ownership structure, while firm performance was measured by ROA and ROE. Meanwhile, the mediating variable, board size was measured by the number of board of directors and working capital management was measured by average payment period.
Findings: The results showed that independent commissioners had a significant positive effect as measured by ROA and ROE. While ownership structure also had a significant positive effect as measured by ROA. In addition, working capital management was proven to have a partial mediating role in the relationship between independent commissioners and ROA. However, working capital management was not proven to have a mediating role in the relationship between ownership structure and firm performance, and board size was also not proven to have a mediating role.
Practical Implications: This study helps companies understand the significance of corporate board structure and ownership in the effort of achieving a good corporate governance to maximize firm performance.
Originality/Value: This study contributes to studies on the effect of corporate governance on firm performance, where the novelty lies in working capital management and board size as mediating variables in the relationship between corporate governance and firm performance.
Influencing Attributes on Revenue Growth: An Empirical Analysis from SMEs in Tanzania
Authors: Mwombeki Frank A.
Published: January 2023

Purpose: Several studies have empirically investigated and measured firm growth in different aspects. Yet, no studies in Tanzania took advantage of enterprise surveys from World bank micro data to explore the effect of contingent and institutional factors on the firm's revenue growth. This paper will fill the gap by linking revenue growth with contingent and institutional factors.
Methodology: By adopting the combined data sets from the World bank enterprise survey in 2006 and 2013, this paper regresses revenue growth measured by the log percentage change of sales against different kinds of contingent and institutional factors using Pooled Ordinary Least Square model.
Findings: On average, contingent factors such as competition, small size and corruption positively affect revenue growth. Moreover, firms owned by a female, pressure from government regulations, tax rates, access to finance and skilled workforce are institutional factors significantly affecting the firms' revenue growth. The robust results indicate that these factors affect firms in the service industry more.
Practical implications: The paper recommends that the government should have a mutual talk with firms' owners and review the regulations for firms' operations. Financial institutions should take an opportunity by giving loans to service firms to boost their liquidity, ultimately improving their revenue. Also, firms should construct a good recruitment policy that will enable them to hire skilled workers.
Originality/Value: This paper used an updated World bank enterprise survey on firms in Tanzania cities. The results are robust to different categories of firms' sectors and industries.
Role of Academic Mobility in the (De)Construction of Internationalization
Authors: Macedo Mendes Ana Rachel
Published: January 2023

International mobility has played a central role in the views, policies, and actions of internationalization of higher education, despite representing a highly excluding, elitist process with flows that tend to reinforce asymmetrical relationships and colonial domination by the Global North of the Global South. Therefore, this study seeks to investigate how the international mobility is related to the construction of internationalization. To this end, the views of students and professors participating in the academic mobility of one university in Brazil, the Global South, and another in Spain, the Global North, will be analyzed through interviews and later they will be contrasted with the documental analysis of the official texts on internationalization of both institutions. Data will be approached qualitatively, aiming at enabling the understanding of the role that international academic mobility can play in the (de)construction of the perspectives and practices of internationalization of higher education institutions.
Teamwork and academic performance of Accounting School students at the National University of Cañete, 2022 [Trabajo en equipo y rendimiento académico de los estudiantes en la Escuela Profesional de Contabilidad de la Universidad Nacional de Cañete, 2022]
Authors: Morales Alberto Manuel Nicolás , Valderrama Romero Antonio Salomón , Taipe Cancho Mario Humberto , Vega Ronquillo Manuel , Tacuri Toribio Roberth Lozano , Campos Llana Miriam Esther , Reyes Narváez Ronald Juven , Salvatierra Rosales José Reynaldo , Morales Pacora Víctor Henrry , Beas Rosales Alex
Published: January 2023

The objective of the study was to determine if there is a significant correlation between teamwork and academic performance. For this reason, research on teamwork to improve academic performance in higher education was carried out. The type of research is applied, being the level of descriptive and correlational research. The research was cross-sectional; since the survey was carried out only once using the questionnaire technique, the Likert Scale and notes. The sample is simple random 41 students enrolled in the 2022-1 semester, which constitute the study of the Professional School of Accounting-UNDC. It is shown that of the total number of respondents (the medium level predominates, that is, represented by 39.0% (16) perceives that the application of teamwork occupies 61.0% (25) at the highest level More than 50% of those surveyed are above 2.61, that is, they have a favorable attitude.The average of those surveyed is located at 2.61 (favorable).In addition, they deviate from the average by 0.494 units on the scale Finally, it is concluded that there is an adequate significant relationship between the variables, due to a moderate correlation of 0.738, that is, it is favorable.
Analysis of the compressive strength of concrete from brick wall waste as a concrete mixture
Authors: Paikun Paikun , Amdani Selfin Anugrah , Susanto Daniel Arie , Saepurrahman Dewa
Published: January 2023

Every building renovation or building reconstruction often occurs demolition of the wall. The demolition of this wall becomes construction waste therefore it is necessary to experiment with using wall waste to become a productive material. This research is an experiment in making concrete using wall waste. The wall waste used is in the form of rubble from the ruins of a red brick wall. The compression test method refers to the 1974:2011 SNI regulations on concrete. In this test, the focus is on the maximum compressive strength of concrete that can be produced in the sample. Each sample of the test object is divided into three groups, each group has three test objects. The first group is a sample of pure concrete, fine aggregate 100% concrete sand. The second group is a fine aggregate experimental concrete sample containing 25% wall waste, and the third group contains 50% wall waste. The test object is in the form of a concrete cylinder with a diameter of 150 mm and a height of 300 mm. Concrete testing is carried out at the age of 7 days, 14 days, and 28 days. The results of this study provide information that red brick wall waste can be recycled into concrete material so that it does not become construction waste. It is known that the compressive strength of concrete using additional wall waste as fine aggregate meets the requirements of structural concrete quality and can improve the quality of concrete. Furthermore, it is hoped that the wall waste can be reused as an added material to the concrete mixture in building construction activities or other construction using concrete.
Management of artesian wells at bumi purnawira housing sukabumi city with water distribution application
Authors: Jatmika Bambang , Paikun Paikun , Resdiawan Wisnu
Published: January 2023

The problem of clean water supply to meet the needs of the community is the main obstacle experienced by residents of Bumi Purnawira housing. Water management is completely left to the residents starting from installation of pipes to each house, installation of water meters, calculation of the cost of water usage per cubic meter, as well as administration and maintenance of the artesian well. Some problem that arise include: frequent miscalculation of cost to be paid; monthly meter recapitulation records in the form of paper prone to damage and data lost; meter recapitulation records is only kept by the treasurer, so if the residents want to know the history of meter records and the payment, they have to see the treasurer; the meter’s monthly status is vulnerable to manipulation whether done by the residents or the treasurer; There is often a discrepancy between the financial recapitulation recorded and the physical cash; and financial expenditures are sometimes not properly recorded, so that it triggers the discrepancy between the recorded amount and the physical cash. Seeing the existing reality, an idea to make an application for the management of artesian well administration has arisen. The initial step is to form two teams, namely the development team and the socialization team. The development team is responsible for developing the management system of the artesian well’s administration and finance. Meanwhile, the socialization team is responsible for conducting the socialization and the application training. The result of this project is an application and socialization that can help both the administrators and the residents in managing the administration and finance of the artesian well.
Planning analysis of asphalt porous mixture based on fly ash waste as filler substitution
Authors: Gusty Sry , Irmawan Irmawan , Desi Natsar
Published: January 2023

In relation to the development of the quality of the transportation system, road pavement technology will gradually develop and be updated in terms of the quality of the transportation infrastructure currently being developed by porous asphalt. Porous asphalt is an asphalt mixture that is designed to have a higher porosity than other types of pavement. it is obtained because the porous asphalt mixture uses a smaller proportion of fine aggregate than other mixtures. In addition to asphalt, there are aggregates both coarse and fine and filler is one of the components in a road pavement construction that has a big role. In order to increase its stability, the use of fine fractions including filler in the mixture proportion should be more. Class C coal fly ash is one of the non-organic and non-plastic materials that can be used as a filler in porous asphalt mixtures and is expected to increase its strength. The purpose of this study was to analyze the effect of using flyash on a porous asphalt mixture on the value of the marshall characteristics and the value of weight loss. The results of this study discuss the marshall test on variations in coal flyash waste 0%, 2%, 3%, 4%, 5%, and 6% using the REAM specification, for the VMA value the percentage of coal flyash waste all meets the specifications specified. has been required, for the VIM value only the percentage of 4% that meet the specifications and 0%, 2%, 3%, 5%, and 6% do not meet the required specifications. For the stability value, the percentage of coal flyash waste 2%,3%,4% met the specifications, while 0%,5%, and 6% did not meet the specifications. For the flow value, the percentage of coal flyash waste 5% did not meet the specifications, while 0%,2%,3%,4%, and 6% had met the required specifications. And for the value of VFB and MQ the percentage of coal flyash waste does not meet the required specifications. Based on the results of the REAM cantabro test, the percentage of coal flyash waste 0% and 2% did not meet the specifications, while 3%,4%,5%, and 6% met the predetermined specifications, namely the maximum weight loss value of 20%.
Analysis of parking needs at Kertapati Station
Authors: Malaiholo David , Puruhita Hana Wardani , Pradana Ikhsal Yuda
Published: January 2023

The increasing population, rapid development, increasing number of motorized vehicles and increasing community activities are part of the current transportation problem. These problems can have an impact on improving the need for parking. At Kertapati Station there is a parking space facility. Provision of parking space if not appropriately arranged can be a problem and interfere with the level of comfort in the service process and can result in traffic jams, especially at stations. This study aims to analyze parking needs at Kertapati Station, and project parking needs at Kertapati Station for the next 5 years. The research method used is the observation of parking when vehicles enter and exit the train station. The research was conducted for three days, Thursday to Saturday April 28-30 2022 with an observation time of 07.00-21.30 WIB. From the results of the data analysis, it is known that the largest parking space requirement occurs on Saturday 30 April 2022 for motorcycles of 177.86 SRP, and passenger cars as much as 86.42 SRP. The projection within 5 years is that in 2025 the need for parking space for motorbikes can still accommodate the number of vehicles of 177 SRP while for passenger cars there is a shortage of parking space of 49 SRP.
Analysis of determination Transit Oriented Development areas (TOD) at Light Rail Transit (LRT) stations in Palembang City Review on environmental aspects
Authors: Muhammad Ifan Ramanda , Widyaningsih Nunung
Published: January 2023

The concept of Transit Oriented Development (TOD) at the Light Rail Transit (LRT) station in Palembang City in terms of Environmental Aspects. This study discussed the city of Palembang which already has several transit-based transportation such as Bus Rapid Transit (BRT) and Light Rail Transit (LRT) as a solution to overcome existing congestion. The several areas that still have congestion points and have not been able to be minimized, namely; (1) Bumi Sriwijaya, (2) Cinde Market, (3) 16 Ilir Market, and (4) Jakabaring. At this location, there were several problem phenomena that are still faced in the implementation of the existing TOD where the community does not use an integrated transportation system, This research used Process Hierarchy Analysis (AHP) method. This research was the preparation of evaluation and analysis of the determination of the Transit Oriented Development (TOD) area in the city of Palembang in terms of environmental aspects based on the AHP decision-making method. The research locations reviewed in this study are densely populated areas. In this study using a quantitative research approach. A quantitative approach used to analyze the determination of the Transit Oriented Development (TOD) area in Palembang City in terms of environmental aspects using AHP decision-making analysis techniques in compiling research discussions. The potential as location of the Transit Oriented Development (TOD) area in Palembang City was the Pasar 16 Ilir area (location 3). This area had the highest potential from other areas after the AHP data processing was carried out against the three main criteria for determining the TOD area.
Metabolic division of labor in social insects
Authors: Negroni Matteo , LeBoeuf Adria
Published: January 2023

Social insects are known for reproductive and behavioral division of labor, but little attention has been paid to metabolic forms of division of labor. Metabolic division of labor is the partitioning of complementary metabolic tasks between individuals within the colony, and it is widespread in social insects. Here we pinpoint trophallaxis, trophic eggs and cannibalism as the most well-studied transfers underlying metabolic division of labor in social insects and discuss their evolution. We argue that metabolic division of labor underpins fundamental aspects of colony physiology and may be a necessary feature of superorganismal systems, impacting many life history traits. It is critical to investigate metabolic division of labor to better understand major evolutionary transition(s) to superorganismality in social insects.
The Perspective of Rural Entrepreneurs in Indonesia toward the Challenges of Developing Small and Medium Enterprises (SMEs): An Evidence from Sambas Regency, West Kalimantan Province
Authors: Darusman Darusman
Published: January 2023

The objectives of this study are to understand the condition of entrepreneurial activities in rural regions of Indonesia, particularly in Sambas Regency, West Kalimantan Province. This research used a qualitative research method. The advantage of this research method is the flexibility to form a more comprehensive and deeper understanding of the subject of the study rather than the approach itself. The result of the study reveals several constructs that affect the development of entrepreneurship activities in the distressed region of Indonesia. Isolation territory, lack of infrastructure, and lack of capital funding are the main challenges faced by rural entrepreneurs. Negative social norms of the community also play a major role in hampering entrepreneurship. The fourth construct of the rural entrepreneurship challenge in Indonesia is resource scarcity.
EFEKTIFITAS PENERAPAN MODEL PEMBELAJARAN KOOPERATIF BIDANG STUDI PENDIDIKAN AGAMA ISLAM DALAM MENINGKATKAN HASIL BELAJAR PESERTA DIDIK
Authors: Ishak Ishak , Walid Abdul
Published: January 2023

Tujuan utamanya yang ingin dicapai dari penelitian ini adalah untuk mengetahui efektifitas model pembelajaran kooperatif  bidang Studi Pendidikan Agama Islam, untuk mengetahui bentuk peningkatan hasil belajar peserta didik dan  untuk mendapatkan data dan informasi mengenai efektivitas model pembelajaran kooperatif pada pembelajaran pendidikan agama Islam dalam menigkatkan hasil belajar peserta didik di SDN 116 Pinrang. Penelitian ini apabila ditinjau dari tingkat eksplanasinya, maka tergolong kategori penelitian assosiatif; yaitu penelitian yang menghubungkan antara dua variabel seperti variabel efektivitas model pembelajaran kooperatif pada bidang studi pendidikan agama Islam dan peningkatan hasil belajar peserta didik. Teknik pengujian datanya dilakukan dengan uji deskriptif kemudian dilanjutkan dengan uji korelasi sederhana.Populasi dalam penelitian ini adalah guru dan siswa. Data  hasil analisis menunjukkan bahwa rata-rata hasil belajar siswa dalam pembelajaran PAI dengan menggunakan model pembelajaran koopertif adalah 96,86.  Niai yang dicapai siswa dari nilai terndah 75 dan nilai tertinggi adalah 95 dengan rentang nilai 3,33 dari nilai ideal.  Setelah dilakukan tes akhir hasil belajar siswa dengan menggunakan model pembelajaran kooperatif siswa  mencapai tuntas dalam pembelajaran dengan menggunakan model pembelajaran kooperatif pada siswa. Karena thitung = 3,250 ≥ ttabel = 2,704 maka dapat disimpulakan Ho ditolak jadi efektifitas pembelajaran PAI dengan menggunakan model pembelajaran koopertif efektif dan secara signifikan dapat menigkatkan hasil belajar peraserta didik.
LOCAL WISDOM DALAM TRADISI BUKA ROKOK ADAT PERKAWINAN : TELAAH SOSIOLOGI HUKUM ISLAM
Authors: Arisman Arisman , Thohir Syahrir Ramdani , Jera Almi
Published: January 2023

Tradisi Buka Rokok menandai seorang laki-laki akan menjadi bagian dari Desa Sigaruntang. Jika laki-laki tersebut tidak melaksanakan tradisi Buka Rokok, perkawinan belum boleh dilaksanakan dan wanita yang akan dinikahinya tidak diperbolehkan tinggal dengan suaminya di desa tersebut. Secara tidak langsung mereka mereka menganggap tradisi Buka Rokok syarat wajib menikah di Desa Sigaruntang. Penelitian ini bertujuan untuk menjawab rumusan masalah yang meliputi bagaimana proses pelaksanaan Buka Rokok dalam perkawinan di Desa Sigaruntang, bagaimana pandangan masyarakat terhadap tradisi Buka Rokok di Desa Sigaruntang dan bagaimana tinjauan hukum islam terhadap tradisi Buka Rokok dalam adat perkawinan di Desa Sigaruntang.  Penelitian ini merupakan penelitian lapangan (Field Reseach) yang bertempat di Desa Sigaruntang Kecamatan Inuman Kabupaten Kuantan Singingi. Sampel dalam penelitian ini, yaitu 1 orang kepala desa, 1 orang tokoh adat, 1 orang tokoh agama, 1 orang tokoh pemuda, dan 10 orang yang telah menikah dengan teknik purposive sampling. Pengumpulan data dalam penelitian ini dilakukan melalui observasi, wawancara dan dokumentasi. Keseluruhan data dalam penelitian ini dianalisia menggunakan analisis kritis. Hasil penelitian yang dapat disimpulkan penulis bahwa tradisi Buka Rokok ini ada yang sesuai dengan syariat Islam, yaitu maksud dan tujuan diadakannya tradisi Buka Rokok, yaitu untuk menjalin silaturahim dan ada juga yang tidak sesuai dengan syariat Islam, yaitu dari segi proses pelaksanaannya karena menggunakan rokok yang kontroversi di kalangan para ulama dan adanya unsur pemaksaan.
PENETAPAN USIA KEDEWASAAN DALAM SISTEM HUKUM DI INDONESIA
Authors: Ruzaipah Ruzaipah , Manan Abdul , A’yun Qurrota A’yun
Published: January 2023

A person's age limit is said to be regulated in statutory regulations. But in the case of determining the age limit of maturity is still very diverse and has not yet reached a common ground on the certainty at what age a person can be said to be an adult, the age limit for adults between the rules of one another still does not show similarity, giving rise to ambiguity in the determination of a person's age of maturity, which ultimately will result in the validity of someone in carrying out the action or legal action taken. Departing from these problems, this paper aims to look at how a person's age is determined by Islamic law and the legal system in force in Indonesia.

Islamic law limits the maturity of a person characterized by wet dreams in men and menstruation in women, while Positive law is 18 years or has been married. The legality of legal actions of persons who are not yet mature in Islamic law is legal, whereas in positive law in civil law it is also considered legitimate as long as there is no claim.
DAMPAK KAWIN PAKSA TERHADAP KEHAMONISAN RUMAH TANGGA DALAM PERSPEKTIF HUKUM ISLAM (Analisis Desa Panaan Kecamatan Palengaan Kabupaten Pamekasan)
Authors: Hafas Imam
Published: January 2023

Normal family life in marriage is the rights and needs of every human being. Therefore, it is natural that before entering domestic life both men and women use a lot of considerations in choosing and determining a partner. Not a few cases were found in the community regarding a married life that was motivated by compulsion to hold a marriage, which was then known as forced marriage. As for the study of the problems that become the main study in this discussion, they are about the occurrence of forced marriages, the view of Islamic law on forced marriages, and the impact of forced marriages in household harmony. The method in this study uses juridical and normative analysis methods or field research, in which data collection techniques use primary data and secondary data.
Revisión literaria estrés y calidad de vida laboral del personal en el área comercial
Authors: Viteri Lucio Roberto Carlos , Abril Alegría David Sebastián , Abril Alegría Pedro Javier
Published: January 2023

El recurso humano de las empresas es uno de los aspectos primordiales a ser tomados en cuenta por parte de toda organización, ya que de la salud física y mental dependerá su desempeño laboral en el día a día y el adecuado cumplimiento de sus actividades. El objetivo del presente trabajo es comprender de forma conceptual de estrés y calidad de vida en el entorno laboral de los empleados de áreas comerciales en función a la literatura relacionada. Este marco integrado consiste en un mapeo de temas de investigación clave resultantes de una revisión sistemática de la literatura, que incluye investigación en estrés y calidad de vida laboral. Para seleccionar estudios relevantes, utilizamos los criterios PEO (población, exposición, resultado) que se aplican con frecuencia en la investigación basada en evidencia. Se concluye que, aunque el estrés se considera una característica rutinaria de la vida moderna, si el estrés se vuelve continuo y creciente, la mayoría de los individuos muestran signos y síntomas problemáticos que pueden poner en peligro su salud y la sociedad que los rodea. Por otra parte, la determinación del alcance de la calidad de vida en el trabajo en una organización es una tarea de percepción, como tal, está muy influenciada por las características personales de quienes la determinan.
DEEP LEARNING FOR FACES ON ORPHANAGE CHILDREN FACE DETECTION
Authors: Pernando Yonky , Febrianti Eka Lia , Syafrinal Ilwan , Roza Yuni , Afifah Ummul Fitri
Published: January 2023

Abstract: l -The field of computer vision is research in development technology to obtain information from images and replicate or imitate human visual processes, so that they can understand the objects around them. Deep learning is a term used to describe a new era in learning that supports computer learning from big data machines. Convolutional Neural Networks (CNN) algorithms have made significant progress in the fields of object detection, image classification, and semantic segmentation. ;Object detection is a technique used to identify the type of object in a given image and the location of the object in the image. The field of computer vision is research in development technology to obtain information from images and replicate or imitate human visual processes, so that computers can know objects around them. Deep learning is the buzzword as a new era in machine learning that trains computers to find patterns from large amounts of data. Convolutional Neural Networks (CNN) algorithms have made significant progress in the fields of object detection, image classification, and semantic segmentation. Object detection is a technique used to identify the type of object in a particular image as well as the location of the object in the image. Keywords: CNN, Computer Vision, Deep Learning, Face Detection;  Abstrak: 1 Bidang computer vision merupakan penelitian dalam teknologi pembangunan untuk memperoleh informasi dari citra dan mereplikasi atau meniru proses visual manusia, sehingga dapat memahami objek - objek disekelilingnya. Pembelajaran mendalam adalah istilah yang digunakan untuk menggambarkan era baru dalam pembelajaran mesin yang memungkinkan komputer belajar dari sejumlah besar data. [Algoritma Convolutional Neural Networks (CNN) telah membuat kemajuan yang signifikan di bidang deteksi objek, klasifikasi gambar, dan segmentasi semantik. Deteksi objek adalah teknik yang digunakan untuk mengidentifikasi jenis objek dalam citra yang diberikan serta lokasi objek di dalam citra. Bidang computer vision merupakan penelitian dalam teknologi pembangunan untuk memperoleh informasi dari citra dan mereplikasi atau meniru proses visual manusia, sehingga komputer dapat mengetahui objek - objek disekelilingnya. Deep learning adalah kata kunci sebagai era baru dalam machine learning yang melatih komputer dalam menemukan pola dari jumlah besar data. Algoritma Convolutional Neural Networks (CNN) telah membuat kemajuan yang signifikan di bidang deteksi objek, klasifikasi gambar, dan segmentasi semantik. /Deteksi objek adalah teknik yang digunakan untuk mengidentifikasi jenis objek dalam citra tertentu serta lokasi objek di dalam citra. Kata kunci: CNN, Computer Vision, Deep Learning, Deteksi Wajah
La vulneración del derecho de no re-victimización en la víctima del delito de violación sexual en el Ecuador
Authors: Guaman-Correa Julio
Published: January 2023

El presente trabajo de investigación describe la problemática que existe en torno al proceso penal en el Ecuador, específicamente en lo referente a las víctimas del delito de violación sexual, lo cual ha producido una discusión constante sobre las formas y las diligencias en las que pueda existir revictimización en la víctima. La Constitución de la República del Ecuador y el Código Orgánico Integral Penal, sin duda alguna, son normas que pretenden proteger a la víctima dentro de este proceso. Pero en la práctica podrían existir diligencias que puedan generar revictimización, y esto provoca la vulneración de las garantías básicas del debido proceso, seguridad jurídica y tutela judicial efectiva, de la parte más débil del proceso penal, como es la víctima del delito de violación sexual. Para recopilar información sobre este tema se realizó un análisis de la palabra revictimización y su sentido específico en el ámbito institucional y también se realizó entrevistas a diferentes Fiscales de las Unidades de Violencia de Género en la ciudad de Quito, quienes explicaron el procedimiento y las diligencias que se realizan dentro de la investigación del prenombrado delito. Ellos indicaron que es favorable e ideal la unificación de todas las diligencias que se realiza con la víctima, donde efectivamente al realizarlas por separado se revictimiza a la víctima. Es por ello, que se ha tomado este tema como un referente para realizar la investigación que tiene carácter protector de la víctima de violación sexual.

 

Palabras Claves

VÍCTIMA / REVICTIMIZACIÓN / VIOLACIÓN SEXUAL / UNIFICACIÓN
A contribuição do contador no planejamento tributário: um estudo de caso sobre a produção e comercialização de Arla 32 em um grupo empresarial do município de Araújos-MG
Authors: Costa Hevellin Max Santos , Chaves Vinícius Oliveira , Castro Willian Antônio de , Mendes Thiago Casemiro
Published: January 2023

O planejamento tributário quando realizado na forma da lei, tem objetivo principal de redução de custos nas empresas, trata-se de um direito constitucional que o contribuinte possui de organizar seus negócios da maneira que lhe convir, desde que obedeça aos limites legais. O objetivo do presente trabalho é verificar se a partir da adoção da estratégia de reorganização tributária, a produção e comercialização do Arla 32 se torna mais lucrativa. Foi realizado um estudo de caso em um grupo empresarial situado na cidade de Araújos-MG, do qual fazem parte uma indústria que realiza a produção do Arla 32 optante pelo regime de tributação Simples Nacional, e um posto revendedor varejista de combustíveis e lubrificantes, optante pelo regime de tributação do Lucro Real, que comercializa o referido produto ao consumidor final. Para atingir o objetivo, os autores propuseram a aplicação de uma estratégia no que tange à compra de matéria prima, sendo realizadas apurações de resultados em um período de 12 meses, no intuito de comparar a realidade atual do grupo empresarial, bem como qual seria sua realidade com a aplicação da estratégia proposta pelos pesquisadores. Os resultados das apurações, apontam um impacto relevante na viabilização dos resultados das empresas, sendo possível constatar o quanto a reorganização tributária é essencial para a competitividade das empresas no mercado.
Parâmetros físico-químicos, fenólicos e de produtividade da variedade Tannat sob cobertura do solo associada a desfolha
Authors: Maciel Stefania Mendes , Malgarim Marcelo Barbosa , Jacobs Suziane Ante , Martins Hyoran Caius Genindo Barreto , Jacobs Bruno , Alves Gabriela Beber , Kirinus Marines Batalha Moreno
Published: January 2023

Devido à grande busca por qualidade das uvas, pesquisadores e produtores intensificam a descoberta de novas tecnologias e manejos. Sendo a desfolha uma técnica comum nos vinhedos, a cobertura inorgânica do solo é uma alternativa a ser aliada, a fim de melhorar as características físicas e químicas das bagas, refletindo na qualidade do mosto e do vinho. Por isso, este trabalho teve como objetivo avaliar os efeitos de um material inorgânico como cobertura do solo em conjunto com a desfolha das plantas sobre o rendimento dos frutos, qualidade do mosto e qualidade do vinho. Foram trabalhados os tratamentos com lona plástica na cor branca disposta no período de frutificação e desfolha parcial, na safra 2020. Pode-se concluir através dos resultados, que o tratamento com cobertura do solo sem desfolha teve maior massa dos cachos. As demais variáveis do mosto e do vinho não apresentaram diferença estatística. Portanto para estas condições, a desfolha não teve influência sobre os tratamentos, sendo que a cobertura do solo pode ser uma alternativa para melhorar as características físicas da uva Tannat.
Determinants of the distance walked in the six-minute walk test at discharge from patients with heart failure
Authors: Andrade Izabella Fontes dos Reis , Silva Júnior Walderi Monteiro da , Carvalho Vitor Oliveira , Oliveira Géssica Uruga , Cerqueira Neto Manoel Luiz de , Cerqueira Telma Cristina Fontes , Cacau Lucas Assis Pereira
Published: January 2023

Background: The distance walked during the six-minute walk test (6MWD) is predicted measure for mortality and rehospitalization in patients with heart failure. Objective: To identify the determinants of 6MWD at discharge from patients with heart failure. Methods: This is a descriptive and cross-sectional clinical study. Patients aged 18 to 80 years and functional class I to II were eligible. Those who have a type of psychiatric, cognitive or locomotor disorder; atrial fibrillation; use of a fixed frequency heart pacemaker were not eligible. The following were collected from the medical records: name, age, sex, BMI (body mass index); ejection fraction of the left ventricle; hemoglobin; fasting blood glucose; etiology of stay; presence of risk factors for cardiovascular diseases; presence of infection. The muscle strength of the knee extension movement was evaluated by dynamometry, a quality of life with the Nottingham Health Profile (NHP), the previous physical activity level by the International Physical Activity Questionnaire (IPAQ) and the 6MWD. Results: Sixty patients from a final sample (58.3% males, mean age 56.23±10.44 years). Were selected as the variables selected from the multivariate analysis: age (p=0.057), dynamometry (p=0.004), Total NPH (p=0.017) and IPAQ (p=0.018). R=0.72 and R²=0.53 with p<0.05 and the mean of the 6MWD was 393.16±42.80 meters. Conclusion: In this study the determinants of 6MWD were: age, total mean knee dynamometry, total NPH and IPAQ.
Consumo de benzodiazepínicos no município de Belém-PA: estudo comparativo do primeiro semestre dos anos de 2020 a 2022
Authors: Reis Rangele Ferreira da Silva , Kosmiscky Isis de Oliveira , Oliveira Maria Cristiane , Miranda Francilene Nascimento de , Cruz Robson José da Silva , Araújo Thays Chaves , Vieira Milana Rodrigues , Santos Ester Cristina Silva dos , Paiva Edson Bruno Campos , Cartágenes Sabrina de Carvalho
Published: January 2023

Os benzodiazepínicos (BZD’s) são drogas psicoativas que atuam como moduladores alostéricos (agonistas) do receptor de ácido γ-aminobutírico tipo A (GABAA), do Sistema Nervoso Central, na prática clínica, esses medicamentos são muitos utilizados e prescritos no tratamento da ansiedade, insônia e depressão. Devido suas várias ações farmacológicas, e o uso prolongado, o torna entre os cincos fármacos mais vendidos no Brasil. A falta de informações sobre as consequências do uso irracional aumenta a vulnerabilidade em gerar dependência. Sendo assim, este estudo buscou analisar consumo e dispensação de BZD’s no município de Belém – Pará. Foi utilizado nesse estudo, uma uma pesquisa observacional, longitudinal e retrospectivo comparando o primeiro semestre dos anos de 2020 a 2022, através do sistema da SNGPC. As variáveis analisadas foram: quantidade de BZD’s por ano, faixa etária, sexo e tipo de fármaco mais dispensado. Os resultados obtidos no estudo, demonstraram que foram dispensandos um total de 33.068 BZD’s, somando os primeiros semestres dos ano de 2020 a 2022, o sexo feminino demonstrou maior prevalência de consumo, bem como, a faixa etária que apresentou elevado consumo, foi entre 61 a 80 anos de idade e o BZD mais prescrito foi o Clonazepam.