bluuebunny/crossref_metadata_2025 huggingface dataset:
Demonstration the effectiveness of NDVI with GGE biplot model in determination of high yielding durum wheat (Triticum durum Desf.) genotypes
Authors: Karaman Mehmet , Yildirim Mehmet , Akinci Cuma
Published: July 2024

The use of spectral indices such as normalised difference vegetation index
(NDVI) is becoming an important element in the evaluation of physiological
traits in cereal crops. Determining the correlation between spectral
readings taken at different phenological stages of wheat plants and grain
yield (GY) is crucial. This study aimed to demonstrate the effectiveness of
NDVI in combination with the GGE biplot model in identifying high yielding
durum wheat genotypes. Field experiments were conducted in multiple
environments and growth stages to evaluate the relationship between NDVI and
grain yield (GY). Twenty-five durum wheat genotypes were tested for two
years under rainfed and supplementary irrigation conditions using a split
plot experimental design. The results showed significant positive
correlations between NDVI and GY, especially at the generative stages under
rain-fed conditions. In contrast, NDVI at the grain-filling stage showed a
weaker relationship with GY under supplemental irrigation. Genotypes
exhibiting high NDVI values up to the stem elongation stage tended to have
lower grain yields, emphasizing the importance of considering growth stage
dynamics. GGE biplot analysis provided visual information on genotype-trait
relationships, helping to identify genotypes with consistent performance in
different environments. This study highlights that NDVI can be used to
predict yield potential and guide selection in durum wheat breeding programs
and the GGE biplot model serves as a valuable tool for genotype evaluation
and selection.
GGE biplot analysis of genotype × environment interaction and forage yield stability in grass pea (Lathyrus sativus) genotypes
Authors: Pourmohammad Alireza , Vaezi Behrouz , Jozeyan Askar , Hassanpouraghdam Mohammad
Published: July 2024

In crop breeding programs, biplot analysis is a well-known statistical
method. This study aimed to survey the genotype ? environment interaction
(GEI) on grass pea genotypes in Iran. The experiment was conducted in twelve
environments (four separate sites: Gachsaran, Kuhdasht, Mehran, and
Shirvanchardavol) over three sequential years (2017, 2018, and 2019) with
sixteen grass pea genotypes. The purpose of this research was to utilize the
GGE biplot as a tool to identify the superior genotypes of grass peas. The
results for the combined analysis of variance, genotypes, and the GEI
revealed a significant impact (p < 0.001) on forage yield. Moreover,
genotype ? environment interaction responded differently under various
climatic conditions. The interaction components evaluated by the biplots
revealed the genotypes' predominant effect and the significant genotype ?
environment interactions (GEI). The first two principal components (PCs)
interpreted up to 93.11% of the total variation in the GGE model (PC1 =
53.30%, PC2 = 37.80%). GGE biplot analysis categorized the studied
environments into two mega-groups for forage yield. Genotype G11 (Russia)
was superior in terms of mean forage yield (5.362 t/ha). The genotypes that
performed best in each environment, were genotypes G11 (Russia) and G8
(Bangladesh-I). Among these genotypes, G11 (Russia) was the highest-yielding
genotype in the field. The Kohdasht site was the most discerning and
representative test environment for crop yield. The selected genotypes are
recommended for breeding programs aimed to improve forage yield in the
tested sites or similar agroecological areas.
Assessment of single nucleotide polymorphisim RS1888747 in FRMD3 and RS6930576 in SASHI1 genes on diabetic nephropathy patients in Pakistani population
Authors: Riaz Yasir , Ali Muhammad , Khan Talha , Javed Maryam , Ijaz Muhammad , Shehzad Wasim
Published: July 2024

Diabetic nephropathy (DN) is the major complication of type I and II
diabetes. This condition then eventually leads to end stage renal disease
(ESRD). It is commonly observed that there is close association between the
single nucleotide polymorphism (SNPs) and DN. Studies have also evaluated
the significant association of SNPs at FRMD3 and SASH1 locus with diabetic
kidney disease (DKD). To find out the same association in Pakistani
population, we conducted a study with the aim to characterize the genomic
polymorphism in FRMD3 and SASH1gene. For this purpose, 30 blood samples were
collected from the Mayo hospital Lahore, Pakistan, of which 20 samples were
included study group (of DN patients) and 10 samples were of control group
(of healthy individuals). After sample collection, DNA was extracted through
organic method. Gel electrophoresis (2%) was done for quantitative and
qualitative analysis. Samples amplified through PCR were then sequenced and
phylogenetic tree was constructed to perform gene comparison in different
organisms. The results of our study showed that SNP rs1888747 in FRMD3 is
associated with DN but SNP rs6930576 in SASH1 is not associated with
diabetic nephropathy in Pakistan. These two risk allele expression did not
differ considerably in case and control groups respectively. It is suggested
that the genetic predisposition of Pakistani population of diabetes differs
considerably to Japanese and European population. Therefore, further studies
need to be conducted with more number of patients in Pakistan to find out
the stronger association between these SNPs and Diabetic nephropathy.
DNA barcoding and morphological identification of Astragalus in Iran: Advantages to molecular approach
Authors: Tahmasebi Abolfazl , Fattahi Bakhtiar
Published: July 2024

Astragalus is a crucial forage plant in the rangelands of northeastern Iran.
However, identifying different species of Astragalus can be challenging due
to their overlapping morphological features. In this study, we aimed to
determine the relationships between 12 Astragalus species using both
morphological and molecular traits. We also evaluated the effectiveness of
DNA barcoding as a tool for identifying rangeland species of Astragalus in
Northeast Iran. We examined five DNA barcodes, including three cpDNA regions
(trnH-psbA, rpl32-trnL(UAG), and matK) and two nuclear sequences (ITS and
ETS). We found that the plastid markers (rpl32-trnL(UAG, matK) were the most
effective in differentiating between species. We also found that
morphological data, as represented by the Neighbor-Net network and UPGMA
dendrogram, had the potential to separate Astragalus species. We identified
matK as the best and most accurate marker for barcoding, as trnH-psbA had
some defects due to sequence size and alignment issues. Our study highlights
the importance of using barcoding for quick and accurate recognition of
plant species and shows the plastid markers were the most effective in
differentiating between species.
Negative Auditor-Client Interactions—An Exploration of Power Dynamics During Audit Evidence Collection
Authors: Carlisle Melissa , Gimbar Christine , Jenkins J. Gregory
Published: July 2024

Studies show that staff auditors, who often interact with high-level client management, maintain positions of lower power in these interactions. This paper summarizes a study by Carlisle, Gimbar, and Jenkins (2023) who investigate negative and unpleasant client interactions and find a deep-rooted power dynamic between staff-level auditors and their clients, whereby clients maintain the upper hand during the evidence collection process. Their study documents auditors’ concern for their clients’ perception of them and the audit team. Finally, they observe that auditors often struggle to fulfill their professional responsibilities while working to ingratiate themselves to the client. These may lead to audit quality threatening behaviors such as client avoidance and “ghost ticking.” Their results suggest that ongoing power disparities between staff auditors and their clients may impair staff auditors’ operational independence.
Accounting Careers of Tomorrow: A Comprehensive and Accessible Professional Development Program
Authors: Sorensen Kate B. , Tuberville Kathy
Published: July 2024

This paper describes the Accounting Careers of Tomorrow (ACT) professional development program offered at a large, urban university. ACT is an experiential learning activity hosted at a public accounting firm, where students engage with employees from firms and corporations while immersed in a natural business environment. It provides a free event accessible to working and otherwise underserved students. The six-hour event was developed using experiential learning theory and community stakeholder feedback. It focuses on three key areas: (1) career exploration, (2) professional development, and (3) knowledge of personal and professional ethics. Results indicate that ACT improves students’ knowledge and confidence in these areas, with students especially learning from the mock interview session. This learning strategy discusses current challenges in accounting education, reviews the literature on experiential learning, and documents ACT’s development, implementation, and efficacy. It also provides guidance on how it can be adopted face-to-face, online synchronously, and online asynchronously.

Data Availability: Data are available from the authors upon request.
Performance of Bonded Lithium Disilicate Partial-coverage Crowns in the Restoration of Endodontically Treated Posterior Teeth: An Up to Seven-Year Retrospective Study
Authors: Jiang Q , Wang Z , Zhang S , Liu X , Fu B
Published: July 2024

Objectives:

To evaluate the clinical performance of adhesively bonded lithium disilicate glass-ceramic (LDG) partial-coverage crowns in restoring posterior endodontically treated teeth (ETT).

Methods and Materials:

A total of 121 morphologically compromised posterior ETT were restored with LDG partial-coverage crowns between October 2015 and January 2018. The restorations were fabricated in the laboratory or at the chairside. Two adhesive systems and resin cements were used to cement the restorations. Tooth and restoration survival rates were calculated. The restorations were evaluated clinically using the modified United States Public Health Service (USPHS) criteria for an observation period of 5-7 years. The Cox proportional hazards model was used to estimate relative failure risks such as tooth type, resin cements, gender, and sleep bruxism. The standard chi-squared test was used to compare the survival of different tooth types for significant differences (α=0.05). In addition, survival probability was calculated using the Kaplan–Meier algorithm.

Results:

Among seven failed cases, one was a tooth fracture, and six were restoration fractures. According to the Kaplan–Meier analysis, the estimated survival rate of the teeth was 99% for seven years, while the estimated survival rate of the restorations was 94.8% for 5 years and 92.8% for 7 years. Tooth type and resin cements did not influence restoration survival rates (p>0.05), while sleep bruxism and male patients might increase the risk of failure (p<0.05).

Conclusions:

The indirect adhesively bonded LDG partial-coverage crowns of posterior ETT exhibited favorable clinical outcomes. Ceramic fracture was the most common failure pattern.
Gelişimsel Yetersizliği Olan Gençlerin ve Annelerinin Ev İçi Güvenlik Becerilerine İlişkin Deneyimleri
Authors: Şahin Hasan Hüseyin , Ergenekon Yasemin , Şahin Candan Hasret , Aldemir-Fırat Özgül
Published: July 2024

Gelişimsel yetersizliği olan bireylerin bağımsız hayata katılımları için alınan güvenlik önlemlerinin yanı sıra bu bireylere güvenlik becerilerinin öğretimi de oldukça kritiktir. Gelişimsel yetersizliği olan bireylerin riskli durumları fark ederek bu durumlara karşı uygun sürede uygun davranışları sergilemeleri, kendilerini koruyabilmeleri ve kişisel güvenliklerini sağlayabilmeleri gerekmektedir. Bu güvenlik becerilerinden biri de ev içi güvenlik becerileridir. Bu araştırmada gelişimsel yetersizliği olan gençlerin ve annelerinin ev içi
güvenlik becerilerine yönelik deneyimlerinin ve görüşlerinin belirlenmesi amaçlanmıştır. Nitel araştırma yöntemi desenlerinden fenomenolojik desenle yürütülen bu çalışmada dokuz gelişimsel yetersizliği olan genç ve anneleriyle görüşmeler gerçekleştirilmiştir. Gerçekleştirilen görüşmelerin ardından elde edilen veriler içerik analiziyle analiz edilmiştir. Analiz sonucunda gelişimsel yetersizliği olan gençlerden elde edilen bulgular; (a) evde zaman geçirme, (b) kaza deneyimi ve (c) ev içi güvenlik becerileri olarak temalandırılmıştır. Annelerle yapılan görüşmelerden elde edilen bulgular ise annelerin; (a) ev içi güvenlik becerilerine ilişkin bilgileri, (b) çocuklarının sergiledikleri riskli davranışlar, (c) kaza deneyimleri, (d) ev içi güvenlik becerilerini öğretme konusunda annelerin yaptıkları çalışmalar, (e) önlemler ve (f) çocuklarının basit ilk yardım becerilerini uygulama durumları olarak temalandırılmıştır. Gelişimsel yetersizliği olan gençlerin ve annelerin ev içi güvenliği sağlama açısından ev içi önlemler aldıkları görülmektedir. Gelişimsel yetersizliği olan gençlerin basit ilk yardım becerilerine ilişkin sınırlı becerilerinin olduğu ve annelerin gelişimsel yetersizliği olan gençlere güvenlik becerilerinin öğretimine ilişkin bir program uygulamadıkları, risk oluşturabilecek durumlara ilişkin kendilerinin bilgi verdikleri belirtmektedir. Gelişimsel yetersizliği olan gençlerin kasıtsız yaralanmalarla karşılaşma durumları göz önünde bulundurulduğunda gelişimsel yetersizliği olan gençlere erken dönemlerden itibaren güvenlik becerilerinin öğretilmesi oldukça önemlidir. Bunun yanı sıra ebeveynlerin ev içi güvenlik becerileri konusunda farkındalık düzeyleri arttırmalı ve ebeveynlere öğretim sunma becerilerini artırmaya yönelik programlar hazırlanarak uygulanmalıdır.
The Impact of Cryogenic Media and Jet Fire on Epoxy Intumescent Compositions Designed to Protect Equipment and Building Structures of the Oil and Gas Industry
Authors: Gravit M.V. ,   High School of Industrial and Civil Engineering and road construction, Nedviga E.S. , Fridrikh O.A. ,   Peter the Great St. Petersburg Polytechnic University,   Research and Educational Weatherford Polytechnic Center,   Higher School of Industrial and Civil Engineering and road construction,   Peter the Great St. Petersburg Polytechnic University,   Orenburg branch of the Federal State Budgetary Institution FGBU VNIIPO of EMERCOM of Russia
Published: July 2024

The article discusses the studies of epoxy intumescent fire-protective coating of steel structures impacted by cryogenic media and jet fire, in accordance with the requirements of the methodology developed at the Orenburg branch of the Federal State Autonomous Educational Institution of Higher Education VNIIPO EMERCOM of Russia, and harmonized with the international standards ISO 22899-1:2021, ISO 20088-1:2016, and ISO 20088-3. The tests have been conducted with the epoxy fire- and cryogenic-protective intumescent composition «Plamkor-5» (produced by JSC Scientific and Production Holding «VMP», Yekaterinburg, Russia). According to the results of the test for resistance of a square-shaped sample with internal dimensions 1500×1500×500 mm and a central shelf made of 10 mm thick carbon steel coated with the fire-retardant composition «Plamkor-5» to cryogenic fluid spill, it has been established that the sample does not reach the critical temperature of minus 49 °C with an actual 22.37 mm dry layer thickness. The average sample temperature at the 60th minute of the test was minus 32.09 °C. The results of the test of a similar sample in order to determine the resistance of the fire-protective composition «Plamkor-5» to a jet fire with an actual 10,89 mm thickness of the protective dry layer have shown that the sample does not reach the critical temperature of 500 °С during 60-minute fire exposure, whereas the average temperature of the sample was only 37 % (184.84 ºС) of the temperature limit value. According to the results of the test for resistance of a steel column shape sample of I-section 25K2 coated with the fire-retardant composition «Plamkor-5» to spill under the pressure of the cryogenic liquid, it has been established that the sample does not reach the critical temperature of minus –49 °С with an actual 23.78 mm dry layer thickness, whereas the average temperature of the sample at the 60th minute of test was minus 48.38 °С. The obtained results are comparable with the effect of the best import analogs; therefore, «Plamkor-5»-based fire-protective coatings can be used for the design and development of fire protection of building structures, at the facilities of the oil and gas industry, in tunnel structures, and civil engineering.
The Role of the United Nations in Supporting Good Governance... Development & Challenges
Authors:   College of Politic Science – Mustansiria Uni – Iraq, Maraee Muthanna , Mnati Tamara ,   College of Politic Science – Tikrit Uni – Iraq
Published: July 2024

يعد الحكم الرشيد كمفهوم من المفاهيم التي تتسم بالحداثة في الادبيات والدراسات الإنسانية والاجتماعية وكذلك من حيث التطبيق اذ تم الترويج له في مرحلة ما بعد الحرب الباردة من قبل الامم المتحدة والمنظمات المرتبطة بها ، والعمل على وضع الاطر المحددة لمفهومه واسسه وانواعه ، وعلى الرغم من ذلك كان مفهوم الحكم الرشيد مختلف عليه من قبل العديد من الجهات الدولية والمحلية والخبراء والمختصين ولا يوجد اتفاق بين المعنيين على تعريف محدد لمصلح الحكم الرشيد . كما يعد الحكم الرشيد من القضايا والموضوعات التي اولتها الامم المتحدة والعديد من الوكالات المتخصصة اهتماماً ورعاية كبيرين من حيث تبني المفهوم ووضع الاسس وتحديد الاطر له من جهة ، وكذلك العمل والسعي على تطبيقه كنظام على ارض الواقع لدى العديد من الدول من جهة اخرى . يضاف الى ذلك ان دور الامم المتحدة بدعم تطبيق الحكم الرشيد ليس في بيئة اعتيادية ومواتية من اجل تحقيق النجاح لهذا التطبيق ، بل تختلف التجارب والظروف وشروط تحقيق الحكم الرشيد من دولة الى اخرى ، فلا يمكن للأمم المتحدة ان تطبق انموذجاً واحدا لكل الدول ولا يمكن ان تضمن له النجاح بمجرد السعي لحقيقي .
The importance of quality and risk management for start-ups
Authors:   University of Belgrade, Faculty of organizational sciences, Belgrade, Bogdanović Lena
Published: July 2024

In the modern business environment, the importance of risk management becomes an indi-spensable element of successful organizational operations. Accordingly, start-ups often face nu-merous challenges, risks, and threats, especially in initial stages of business operation, and their success or failure often depends on their ability to effectively identify, assess, and manage these factors. This practice is not only important for protecting the organization's interests but also for improving the quality of products, services, and processes. Within the framework of a Quality Ma-nagement System (QMS), risk management plays a prominent role in ensuring compliance with quality requirements, meeting customer needs, and enhancing performance. This research explo-res the contribution of quality and risk management, their standardization, and application for start-up enterprises. Its aim is to highlight the key principles and practices of quality and risk management through the analysis of relevant literature. Special emphasis will be placed on the implementation of these principles, thereby contributing to the long-term success and sustainabi-lity of start-ups in an increasingly competitive business environment
Giant reed (Arundo Donax L.) in technosol phytostabilization: preliminary results
Authors:   University of Belgrade, Institute for the application of nuclear energy, Belgrade, Milanović Nikola , Brajević Snežana ,   University of Belgrade, Institute for the application of nuclear energy, Belgrade, Dželetović Željko ,   University of Belgrade, Institute for the application of nuclear energy, Belgrade, Andrejić Gordana ,   University of Belgrade, Institute for the application of nuclear energy, Belgrade, Simić Aleksandar ,   University of Belgrade, Faculty of agriculture, Belgrade, Aleksić Uroš ,   University of Belgrade, Institute for the application of nuclear energy, Belgrade
Published: July 2024

Giant reed (Arundo donax L.) is a fast-growing, rhizomatous, perennial C3 grass. It is con-sidered a leading crop for biomass production on marginal and degraded soils with numerous unfavorable conditions such as high salinity, drought, water retention, high and low temperatures and high concentrations of potentially toxic elements (PTE). Tailings are a type of technosols con-sisting of the left-over materials from the processing of mined ores. They are characterized by a variety of unfavorable physical and chemical properties that limit or prevent the growth and de-velopment of plants. Tailings pose a potential threat to the environment as they are highly suscep-tible to wind and water erosion which can release significant amounts of PTEs into the environ-ment. The aim of this study is to investigate the possibility of establishing and maintaining the giant reed on the Pb, Zn and Cu mine tailings to facilitate phytostabilization of its surface. The experimental plot was established in 2019. After planting, the plants were fertilized with NPK (15:15:15) at a dosage of 650 kg/ha. The crop was not irrigated. After three years the concentra-tions of the following elements: N, K, Cd, Cu, Fe, Mn, Ni, Pb, Zn were determined in the substrate and in the plant material. The highest content of macronutrients was found in the leaves. The ma-jority of PTE, except Mn and Zn were contained within roots, preventing transport to the aerial parts and potentially negative effects on various physiological processes. The preliminary results showed that it is possible to establish a self-sustaining crop of giant reed in a substrate such as mine tailings and provided a basis for future detailed research.
Artificial sweeteners acesulfame and sucralose: from wastewater constituents to groundwater contaminants
Authors:   University of Belgrade, Innovation Centre, Faculty of Technology and Metallurgy, Belgrade, Gvozdić Eleonora
Published: July 2024

Acesulfame and sucralose are non-nutritive sweeteners widely used as sugar substitutes in food, beverages, and pharmaceuticals. As metabolically stable compounds, they are ubiquitous constituents of municipal wastewaters ultimately discharged into the aquatic environment. They belong to a new class of emerging environmental contaminants with potentially harmful effects on aquatic organisms. Acesulfame and sucralose are not removed in wastewater treatment, are re-sistant to degradation in the environment and, therefore, regarded as ideal indicators of sewage contamination. In order to assess the impact of untreated wastewater discharge on the quality of drinking water sources in Belgrade, the concentrations of artificial sweeteners acesulfame and sucralose in sewage wastewater, receiving river water and corresponding groundwater were in-vestigated. The samples were collected from three sewage canals in Belgrade, along with three samples of receiving water from the Danube and the Sava rivers. Considering the potential mobili-ty of the two sweeteners through the aquifer, two groundwater samples were also taken. All water samples were extracted and analyzed by liquid chromatography–tandem mass spectrometry meth-od. Using the measured concentrations of two sweeteners in river and groundwater, as well as predicted no-effect concentrations (PNEC) for aquatic organisms, ecological risk assessment was performed. The results showed high concentrations of acesulfame and sucralose in all wastewater samples (2786–7488 ng L–1 and 1836–4756 ng L–1, respectively), abundance in all river water samples (51–76 ng L–1 and 68–206 ng L–1) and significant levels in groundwater samples (20 and 73 ng L–1, and 17 and 25 ng L–1). It was also determined that concentrations of the two sweeteners in river and groundwater do not pose ecotoxicological risk to aquatic organisms. However, the mere presence of wastewater constituents in groundwater raises concerns about the quality of drinking water sources.
Removal of methyl orange using layered double hydroxide originated from spent acid liquor
Authors:   Institute for technology of nuclear and other mineral raw materials, Belgrade, Bugarčić Mladen , Jovanović Aleksandar ,   Institute for technology of nuclear and other mineral raw materials, Belgrade, Mišić Milica ,   Institute for technology of nuclear and other mineral raw materials, Belgrade, Milivojević Milan ,   University of Belgrade, Faculty of technology and metallurgy, Belgrade, Knežević Nataša ,   University of Belgrade, "Vinča" Institute for nuclear sciences, Belgrade, Bošnjaković Jovana ,   University of Belgrade, Institute of chemistry, technology and metallurgy, Belgrade, Sokić Miroslav ,   Institute for technology of nuclear and other mineral raw materials, Belgrade
Published: July 2024

Production of organic dyes has been constantly increasing in the last decades, hence their usage leaves a huge environmental impact usually on aquatic biota. Wastewaters carrying dis-solved dyes are toxic to all organisms existing in water, therefore such wastewater streams have to be appropriately treated before they can be released into the environment. Development of ef-fective adsorbents, which can be used in wastewater treatment, is mandatory. Another concern in the production of sorbing materials is the formation of spent acids or bases since they are com-monly used for the activation of adsorbents. Spent acid liquor produced during the activation of expanded vermiculite (EVer) is utilized as the start material for the preparation of layered double hydroxide (LDH-EVer) by the method of co-precipitation process at low supersaturation. The pre-pared adsorbent was characterized by Fourier transform infrared spectroscopy (FTIR) and Scan-ning electron microscopy with X-ray energy dispersive spectroscopy (SEM-EDS). Fabricated ma-terial is utilized as an adsorbent of methyl orange dye from aqueous solutions. During the experi-ments, contact time were varied and thus the rate of adsorption is determined. The obtained re-sults show a high adsorption capacity of 63 mg g-1.
Analisis Pengaruh Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Usaha Mikro, Kecil dan Menengah (UMKM) Di Kota Medan
Authors: Tongku Mutiara Ananda
Published: July 2024

UMKM merupakan salah satu tiang penyokong perekonomian negara kita. Menurut ASEAN Investment Report yang dirilis September 2022, Indonesia merupakan pemilik usaha mikro, kecil dan menengah (UMKM) terbanyak di kawasan ASEAN. Berdasarkan situs web resmi milik BKPM, bahwa “UMKM memiliki kontribusi besar terhadap PDB yaitu 61,97% dari total PDB nasional atau setara dengan Rp. 8.500 triliun pada tahun 2020 dan UMKM telah menyerap tenaga kerja dalam jumlah yang besar yaitu 97% daya serap dunia usaha pada tahun 2020”. Dirjen Aplikasi Informatika Kemkominfo yaitu Samuel Abrijani Pangerapan menyampaikan bahwa, dilihat dari data dari Kementerian Koperasi dan UMKM, Indonesia memiliki jumlah UMKM dengan jumlah yang cukup besar yaitu mencapai lebih dari 64 juta. Kepala Dinas Koperasi dan UMKM Kota Medan yaitu Benny Iskandar Nasution megatakan bahwa “Jumlah UMKM yang menjadi binaan Pemkot Medan mengalami peningkatan signifikan dari 27.000 pada tahun 2021 dan menjadi 90.000 UMKM pada tahun 2022. Para pelaku UMKM di Kota Medan tampaknya masih jarang yang mengimplementasikan sistem informasi akuntansi pada usahanya. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh implementasi sistem informasi akuntansi terhadap kinerja UMKM di Kota Medan. Tahapan metode penelitian dimulai dengan mencari UMKM yang telah mengimplementasikan sistem informasi akuntansi pada usahanya dan membagikan kuesioner kepada seluruh sampel secara langsung. Penyebaran kuesioner dilakukan sebagai metode pengumpulan data dengan sasaran yaitu pelaku UMKM di Kota Medan. Metode analisis data yang digunakan adalah analisis regresi sederhana. Hasil penelitian membuktikan bahwa kinerja UMKM di Kota Medan dipengaruhi oleh implementasi sistem informasi akuntansi sebesar 0,743 atau 74,3%, dan sisa lainnya dipengaruhi oleh variabel lain diluar penelitian. Sehingga dapat disimpulkan bahwa implementasi sistem informasi akuntansi berpengaruh signifikan terhadap kinerja UMKM di Kota Medan atau Ha diterima pada penelitian ini dengan sampel 44 UMKM di Kota Medan yang telah memenuhi kriteria.Kata Kunci : UMKM, Sistem Informasi Akuntansi, Kinerja UMKM
The Influence Of Organizational Culture And Organizational Commitment On Employee Work Effectiveness With Decision Making As A Mediating Variable
Authors: Harahap Zainy Cholis
Published: July 2024

This research aims to determine whether organizational culture and organizational commitment have a positive and significant effect on employee work effectiveness and to find out how decision making mediates the influence of organizational culture and organizational commitment on employee work effectiveness. This research was carried out using a questionnaire method, namely data collection which was carried out by distributing a list of written questions given to the subjects to be studied, namely 167 respondents, namely 167 employees. The data analysis technique used in this research is SEM (Smart Partial Square) PLS analysis with a significance level of 5%. The results obtained show that Organizational Culture has a positive and significant influence on Work Effectiveness with an Original Sample (O) value of 0.272 so that the influence of organizational culture is 27.2% and positive. However, Organizational Commitment does not have a positive and significant influence on Work Effectiveness with an Original Sample value of -0.033, so it can be concluded that commitment has no influence and has a negative relationship of -3.3%. Furthermore, Decision Making mediates the influence of Organizational Culture on Work Effectiveness positively and significantly, this shows that decision making is able to improve organizational culture in influencing work effectiveness by 18.6%. And Decision Making mediates the influence of Commitment on Work Effectiveness positively and significantly, this shows that decision making is able to increase employee commitment in influencing work effectiveness by 38.3%.
KETEPATAN WAKTU PELAPORAN KEUANGAN PADA MASA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DIBURSA EFEK INDONESIA)
Authors: Hasibuan Muhammad Rizal
Published: July 2024

The research problem is whether the complexity of company operations (X1),auditcommittee(X2),managerialownership(X3),andpublicownership(X4)affectthetimeliness of financial reporting (Y). The purpose of this research is to examine theeffectofthecomplexityofcompanyoperations,auditcommittees,managerialownershipandpublicownershiponthetimelinessoffinancialreportinginmanufacturingcompanies before and during the Covid 19 pandemic.TheresearchpopulationformanufacturingcompanieslistedontheIDXforthe2018-2021 period is 166 companies. The sampling method used purposive samplingmethod,obtained103samplecompaniesfor4yearsofobservationwith412observations, obtained from audited annual reports, samples taken from the websitewww.idx.co.id.DataanalysistechniquesuseddescriptivestatisticsandLogisticRegressionAnalysis with the SPSS 25 test tool.TheresultsoftheresearchpartiallybeforeandduringthepandemicX1andX3had an effect on the Timeliness of Financial Reporting, while X2 and X4 had no effecton the Timeliness of Financial Reporting. Simultaneously X1, X2, X3, and X4 affect theTimeliness of Financial Reporting before and during the pandemic. Then there is adifference in X1 before and during the pandemic, and there is no difference in Y, X2,X3and X4. before and during the pandemic.The research results are in line with Afriyeni & Doni (2019), Didi Gusriadi(2020) but not in line with Prasetyo & Sari (2019) and Emil Lia Majid (2022). Theresearchresultssupportsignalingtheoryandagencytheory,wherethelevelofcomplexityofcompanyoperations,auditcommittees,managerialownershipandpublic ownership will affect the timeliness of financial reporting and provide a signalforexternal parties in making decisions.
CRITICAL THINKING ABILITY OF JUNIOR HIGH SCHOOL STUDENTS IN GAME-BASED LEARNING USING GEMAS GAME
Authors: Agustiani Nur , Lukman Hamidah Suryani , Setiani Ana
Published: July 2024

Games-based learning is a learning model that integrates material into games so that it can motivate students to think critically when solving problems. This study aims to review the critical thinking skills of junior high school students in learning mathematics that applies a game-based learning model using GEMAS game. This research uses the descriptive analysis method. The research was conducted at Tahfidz Quran Al-Fath Islamic Middle School with 29 students in class IX as research subjects; 2 subjects were taken to be interviewed about the results of their answers to the critical thinking ability test. Subjects were selected based on specific considerations, namely, students with high mathematical abilities and those with low mathematical abilities. Data collection was carried out using test and interview methods. Based on the analysis results, it was found that the percentage of students who could meet critical thinking according to FRISCO (Focus, Reason, Inference, Situasion, Clarity, dan Overview) criteria increased after game-based learning. There is an increase in critical thinking skills, both students with high mathematical abilities and those with low mathematical abilities. Students with high mathematical abilities have achieved better critical thinking criteria than students who have low mathematical abilities. Pembelajaran berbasis games merupakan model pembelajaran yang mengintegrasikan materi ke dalam permainan (games) sehingga mampu memotivasi siswa untuk berpikir kritis dalam menyelesaikan masalah. Penelitian ini bertujuan untuk meninjau kemampuan berpikir kritis siswa SMP pada pembelajaran matematika yang menerapkan model pembelajaran berbasis game menggunakan game GEMAS.  Penelitian ini menggunakan metode analisis deskriptif. Penelitian dilakasanakan di SMP Islam Tahfidz Quran Al-Fath dengan subjek penelitian 29 siswa kelas IX, yang diambil 2 subjek untuk diwawancara mengenai hasil jawabannya terhadap tes kemampuan berpikir kritis. Subjek dipilih berdasarkan pertimbangan tertentu, yakni siswa yang memiliki kemampuan matematika tinggi dan siswa yang memiliki kemmapuan matematika kurang. Pengumpulan data dilakukan dengan metode tes dan wawancara. Berdasarkan pada hasil analisis, diperoleh persentase siswa yang mampu memenuhi kriteria berpikir kritis FRISCO (Focus, Reason, Inference, Situasion, Clarity, dan Overview) meningkat setelah pembelajaran berbasis game. Terdapat peningkatan kemampuan berpikir kritis, baik siswa dengan kemampuan matematika tinggi maupun siswa yang memiliki kemampuan matematika rendah. Siswa dengan kemampuan matematika tinggi memiliki ketercapaian kriteria berpikir kritis yang lebih baik dari siswa yang memiliki kemampuan matematika rendah.
Purchase Order Transactions in Islamic Economic Law: A Case Study of PT Segara Artha Investama (PT. SAI)
Authors: Afifah Mutiara Nurzahra , Faizi Mr.
Published: July 2024

Purpose – This study aims to explore the implementation of Sharia contracts in purchase orders, contributing to the existing literature in the field of the Islamic economy.Method – Employing qualitative research methods with a descriptive research design, the researcher conducted in-depth interviews to gain a comprehensive understanding of purchase order activities. Data analysis was carried out both in the field and through policy analysis. The data analysis technique used was qualitative.Result – The findings of this study indicate that the implementation of purchase orders is in line with Sharia contracts, specifically “Salam” and “ Istishna' ”.Implication –The implications of this research are to offer literature research as a reference for community transactions following Islamic law and to enhance understanding of the concept of transaction contracts in Islamic law.
Enhancing Engineering students’ Self-directed learning of Communication Skills
Authors: Debrah-Amofah Joyce , Aboagye Abigail Konadu , Mensah Gifty Serwah
Published: July 2024

Research shows that perceived teacher and peer support are essential to self-directed learning. Previous research has also examined the function of self-directed learning of Communication skills among Engineering undergraduates. Yet, there is a paucity of research into the influence of perceived teacher support and peer support in facilitating self-directed learning for the effective development of Communication skills. Thus, this study evaluated the effects of perceived teacher support and peer support on self-directed learning of Communication skills among Engineering students at technical universities in Ghana. This is a quantitative study with a cross-sectional survey design. A simple random sampling technique was employed to choose six technical universities, while a stratified random sampling technique was used to draw the sample sizes from each institution. Data were gathered from 1,189 first-year Engineering students. Multiple regression was used in analysing the data. The results revealed positive effects of teacher support and peer support on self-directed learning. Notwithstanding, the effect of teacher support was much stronger, indicating that teacher support best determines self-directed learning. Thus, it is imperative for teachers to discern the specific teacher activities that elicit favourable perceptions from students, in order to actively improve and refine these activities.
Quantitative analysis of social service space equity in urban parks in China
Authors: Shen Yining , Ye Xuankai
Published: July 2024

This study aims to quantitatively analyze the equity of social service space in urban parks in China, in order to explore the equity issues faced by different social groups in accessing urban park services. The research background focuses on the importance of urban parks as social service spaces, particularly in improving residents’ quality of life and well-being. Through a comprehensive literature review, the study examines the social service functions of urban parks, the relationship between parks and social psychology, and the theoretical framework of equity. The study employs quantitative research methods, collects data on urban park usage and resident satisfaction, and defines relevant analysis variables. The data analysis section reveals the basic characteristics of park service space usage and resident well-being index through descriptive statistical methods. Subsequently, quantitative analysis is conducted to evaluate the current status of equity in urban park service space and explore the key factors influencing equity. The study reveals a significant correlation between social psychological factors, resident well-being index, and equity in park service space. Finally, the research conclusion emphasizes the importance of improving equity in social service space in urban parks and provides specific policy recommendations. At the same time, the study acknowledges its limitations and suggests future research directions. This study provides insights for urban planners and policymakers on how to enhance equity in urban park services and offers important strategic guidance for improving overall well-being of urban residents.
The Influence Of Individualism On The Specificity Of Emotion Concepts Esc Pride And Germ. Stolz: Corpus-Based Analysis
Authors: Mizin Kostiantyn , Petrov Oleksandr , Petrova Anastasiia
Published: July 2024

A self-conscious emotion of pride is viewed in the proposed article as a complex concept comprising the meanings of authentic, hubristic, and collective pride. It has been revealed that the specificity of cross-cultural expression and perception of this concept is to some extent influenced by the level of individualism serving as one of the criteria for culture classification. Different level of individualism in such related cultures as German and English-speaking cultures (ESC) served as the basis for the hypothesis that the emotion concept (EC) PRIDE in ESC (1) may be perceived more positively and (2) may contain more intensive meanings than Germ. STOLZ due to the fact that the level of individualism in the ESC is higher than German. Аs a result, their pride is more “individualistic”, i.e. it is more oriented towards an individual’s interests and needs bringing them more pleasure.
FROM NOH PLAYS TO MODERN ANIME: THE ROLE OF PEONY FLOWERS IN JAPANESE CULTURAL IMAGERY
Authors: MATSUMOTO-STURT Yoko
Published: July 2024

This paper examines the symbolism of the peony flower as an attribute of female demons or kijo in traditional and contemporary media. The peony, which symbolises the supernatural power of kijo, is depicted on the demon fan used in Noh theatre and remains in Japanese cultural memory. Over time, the meaning of this symbol has become ambiguous or lost, making it difficult for modern audiences to interpret. This study explores the linguistic, iconographic, and cultural sources of the peony on the demon fan and discusses how traditional aesthetic methods such as mitate (analogical representation) are used by contemporary media creators to revive the multilayered meanings of symbols.
THE TEACHER WITH THE DRAGON TATTOO: BETWEEN VULNERABILITY AND EMPOWERMENT IN THE LIFE STORY OF A JAPANESE LANGUAGE TEACHER
Authors: PAŞCA Roman
Published: July 2024

This article, the second part of a larger project focusing on identity construction for nonnative Japanese language teachers, examines the life story of Dana, with a particular focus on the tattoo as life story. I explore the role of Dana’s dragon tattoo in order to examine the function it plays in constructing her identity. My conclusion is twofold: firstly, I argue that the tattoo represents a thin border between the self and the other, while being, at the same time, a canvas onto which Dana projects herself. Dana’s story is also a story of personal growth in which she chooses to make her vulnerabilities visible in order to confront them, thus trying to solve the clash between social and cultural expectations and her true self. Secondly, with regard to methodology, I suggest that by incorporating the tattoo into life story research we can identify and unpack a deeper meaning to the story.
Âmbito material das cláusulas de eleição do foro incluídas em contratos preliminares
Authors: Remédio Marques João Paulo
Published: July 2024

A validade formal e material dos pactos de jurisdição, sobretudo no quadro da União Europeia, obedece a requisitos específicos. O presente estudo tenta estabelecer os limites objetivos da vinculação ao pacto e as concretas relações jurídicas por estes abrangidas, em particular nas situações em que o pacto de jurisdição consta de contratos preliminares celebrados na fase preparatória da futura celebração de outro(s) contrato(s) entre as mesmas partes, em particular contratos de distribuição comercial. Outrossim, se tais pactos não abrangerem os litígios resultantes dessas relações contratuais futuras ou forem inválidos por outros motivos, pretende determinar-se a competência internacional direta no quadro do Regulamento Bruxelas I-bis.
Does Amazon use someone else's trademark to market products?
Authors: Rodríguez Ramírez Sara Carolina
Published: July 2024

In the case involving the interpretation of the requirement of “use in the context of its own commercial communication”, the CJUE ruled that an e-commerce platform with the characteristics of Amazon may use the sign in this manner when third-party sellers use it use in products they market on its website. This comment analyses the judgment and presents the author ́s position.
As assimetrias híbridas e o seu impacto em termos de erosão da base tributável
Authors: Dias Santa Filipa Margarida , Campos Amorim José de
Published: July 2024

As assimetrias híbridas, resultantes da diferença de qualificação de instrumentos financeiros, entidades e pagamentos efetuados por distintas jurisdições, têm sido usadas pelas grandes empresas em esquemas de planeamento fiscal para conseguir situações de dupla não- tributação, de duplas deduções e de deduções sem a inclusão dos respetivos rendimentos, dos quais terá resultado a erosão da base tributável e a transferência de lucros para países fiscalmente mais favoráveis. Em consequência destas assimetrias, a OCDE e a UE implementaram algumas medidas com vista a neutralizá-las, constantes da Ação 2 do Plano de Ações BEPS, respeitante às assimetrias híbridas e seus efeitos, e das Diretivas Anti Elisão Fiscal, as quais foram transpostas para o Código do IRC.
Financial Inclusion of Female Social Commerce Entrepreneurs in Light of the Lebanese Economic, Financial, and Sanitary Crisis
Authors: Abou Haidar Sandy , Feghali Khalil
Published: July 2024

Social commerce in Lebanon is on the rise in light of the sanitary, financial, and economic crisis that the country has been facing. Female entrepreneurs are increasingly investing in this informal market. This paper aims to study whether social commerce, in a turbulent context, paves the way for more financially included women. Female social commerce entrepreneurs have been asked to fill a survey about their financial behavior before and after the pivotal point of the Lebanese crisis, on October 17, 2019. Results show that social commerce in Lebanon is mainly cash-based. Nonetheless, a remarkable number admitted using some banking products and services prior to the pivotal point of the crisis, in October 2019. Overall, this article shows that social commerce affects some aspects of female entrepreneurs’ financial inclusion; but the Lebanese triple crisis that has struck the core of the banking system has slowed the financial inclusion process down, possibly reversing it to a financial aversion
How Innovation Systems Promote and Hinder Innovations in Healthcare - a Swedish Case
Authors: Eriksson Nomie , Rexhepi Hanife , Javid Gholam Reza , Mårtensson Djäken Erik , Lifvergren Svante
Published: July 2024

Healthcare organizations must remain up-to-date when healthcare systems are in constant flux. One way to meet challenges is through innovations. The aim of this study is to explore what promotes and hinders the implementation of innovation in healthcare's complex organizational environment. An innovation system was studied through qualitative interviews with nine respondents. The results show that the implementation and adoption of innovations in healthcare are complex. The complexity of the innovation determines the likelihood and speed of the adoption among healthcare professionals. Promoters such as human and financial capital were seen as critical for the sustainability of the innovation. Evaluating the innovation through scientific processes was also important to gain legitimacy and is seen as an important contribution to research. The identifying promoters and hindrances are practical implications to prompt reflection on healthcare innovations among managers and healthcare professionals.
In-Between Categories: Documenting Greek Children’s Legal Belonging in the Suez Canal Region
Authors: Mylona Eftychia
Published: July 2024

This paper looks at the complex manner in which children were documented in Ottoman Egypt and their access to citizenship later in postcolonial Egypt. It discusses the making of social and political categories, like citizenship and statelessness, and how Greeks moved through those categories. This paper also analyzes how these categories were imposed, first by the Ottoman Empire and then by the Egyptian nation-state. The end of the Ottoman Empire in 1922, and the declaration of the Egyptian Republic in 1953, the Suez Crisis in 1956, the Arab-Israeli Wars in 1967 and 1973, and the new labor laws of the 1950s and 1960s, among other events, impacted Greeks and others who lived in Egypt at that time. The impact among Greeks in Suez Canal cities was particularly evident in the community’s cohesion, as most evacuated the cities in 1967 with almost everyone else following in 1973. These economic and political factors, and the social processes the community underwent, defined Greek children’s relation with the Egyptian postcolonial state.