bluuebunny/crossref_metadata_2025 huggingface dataset:
Perception and Practice of Assessment for Learning: A Case from Tribhuvan University Faculty of Management
Authors: Acharya Devi R. , Poudel Lekha N.
Published: January 2025

Assessment for learning plays a crucial role in enhancing student learning by integrating student assessment into the teaching-learning process. Taking a case from Tribhuvan University, we conducted a study on the practice of assessment for learning in higher education in Nepal. In this study, we analyzed the perceptions and practices of teaching faculty regarding assessment for learning. The primary research question focused on faculty members’ perceptions and practices related to assessment for learning and how these practices contribute to student learning. We employed both quantitative (an online survey) and qualitative (in-depth interviews) methods for data collection. This study utilized descriptive analysis for the quantitative data, supplemented by qualitative analysis of the interviews. Our findings revealed that faculty members have a limited understanding of assessment for learning, and their practices are inadequate in this regard. To enhance the overall quality of higher education, there is a need to improve student assessment practices by adopting assessment for learning. This requires changes in assessment policies, enhancement of faculty capacities, and improvement in institutional environment.
Manifestation of Hybrid Subjectivity: Fate of Diaspora in the Assamese Novel Damphu
Authors: Niroula Dhundi Raj
Published: January 2025

This article concentrates on the hybrid subjectivity of the protagonist Jung, a Nepali diaspora in the novel Damphu: The Rhythms ofLife living at Assam in India. It scrutinizes how Jung, as a diaspora, embodies cultural affiliations on both sides namely Nepal and Assam. He stays in one place and maintains close and imaginary relations with another. The novel written by Rumi Laskar Bora originally in Assamese language and later translated in English by Sarita Sharma is under scrutiny in this article. Theoretical insights of hybridity are borrowed from Mikhail Bakhtin, Michele Reis, Edward Said, Evan Mwangi, Brian Stross and G. Sheffer. During the Second World War or earlier to it or even today, many people of Nepalese origin migrated or have migrated to the land of India for job opportunity or settlement or the both. However, they embody double consciousness, an outcome of hybridity swinging back and forth between Nepal and Assam. The hybrid subjectivity seems to accept the coexistence of opposites.
Historical Roots of Impunity and Its Role in Perpetuating Corruption in Nepal
Authors: Ghimire Dipesh K.
Published: January 2025

Corruption, a pervasive global issue, is particularly pronounced in countries where impunity and lawlessness prevail. This article examines the complex relationship between impunity and corruption, highlighting how unchecked power and weak legal frameworks allow corruption to flourish. In Nepal, the historical context of impunity, dating back to the Rana regime and continuing through various political systems, has significantly contributed to the institutionalization of corruption. The lack of accountability for the Rana family and high-level officials has created an environment where corruption thrives unchallenged during Rana Regime. Instances from Nepal's history, such as the Panchayat's "Panchakhat Mafi" and the vacuum in the Commission for the Investigation of Abuse of Authority (CIAA) in long time in republican regime, illustrate how legal provisions have been manipulated to protect the powerful. This study combined historical analysis and semi-structured interviews with key informants to examine the evolution of impunity and its impact on corruption in Nepal, using thematic analysis to identify patterns and assess reforms. This study underscores that efforts to combat corruption will remain ineffective without robust watchdog institutions and genuine enforcement of the law. The article argues that dismantling impunity is essential for eradicating corruption and achieving good governance in Nepal.
Health Facility as a Social Construct: Examining the Dynamics of Staffing, Power Relations, and Negotiated Order
Authors: Dahal Kapil Babu
Published: January 2025

Human resources is key to delivering health care services in a health facility. Working in an entity for a certain period, meeting with the same group of people during that time and having continuous interactions and interrelationships amongst the group, may open up the space to have a conducive atmosphere among the staff. Such interactions and interrelationships among the health care workers are crucial windows to peep into the health facility, delivery of health care services, and the emerging negotiated order. Based on ethnographic information acquired from a health facility in the Lakhanpur area in present-day Madhesh Province, this paper shows the dynamics of staffing, power relationships, and the negotiations among the healthcare workers and their collective impacts on the healthcare service delivered through the very institution.
Sociological Analysis of the Sati System: A Reflection of the Mahabharata and the Pret Kalp of the Garudamahapurna in Gender Perspective
Authors: Adhikari Shukra Raj , Adhikari Bhawani Shankar , Acharya Ganga
Published: January 2025

Sati (wives burning alive with the dead bodies of their husbands on the pyres as their deceased husbands’ bodies are burnt down in the burning ghat) system was performed as norms and rules of the society in the patriarchal socio-cultural structure in the past era. This research has been focused on exploring the Sati system in terms of the women's roles in the death ritual of the historical period of The Mahabharata and Pauranic era of The Pret Kalpa of The Garudmahaapurana. There is no possibility to visit the historical period of society. Each piece of knowledge and literature has been socially produced.  The literature reflects the socio-cultural relationship of that period of society.
Method: This research has gathered historical data using the historical content analysis method and expert interviews.Similarly, secondary data has been collected through the articles, published in various journals of related issues. The content analysis method was applied to analyze the data using the qualitative research design. The legacy of Sati transcends its historical confines, catalyzing ongoing conversations about gender equity and human rights in a contemporary context. Exploration of the sati system through the ancient scriptures like The Mahabharata and The Preta Kalpa of The Garudamahapurana has given the knowledge of how gender issues have been shaped, guided, and passed on and on from generation to generation to the present social and cultural practices. The data have been analog to the theoretical assumption of patriarchy.
Fluoride detox in early life as an initiative to eliminate Alzheimer's disease causing agents in Pakistan.
Authors: Saleem Unsa , Tejani Haniya , Ishfaque Maheen , Umar Muhammad , Hidayat Ayesha
Published: January 2025

This investigation examines the association between fluorosis and Alzheimer's disease in the Pakistani population. Our findings suggest that elevated fluoride exposure leads to disrupted glutamate homeostasis, thereby increasing the likelihood of developing Alzheimer's disease. Globally, the prevalence of Alzheimer's disease exceeded 50 million cases in 2018, and Pakistan's sizable youth population is projected to be at heightened risk of dementia and Alzheimer's disease by 2050. The excessive fluoride consumption in Pakistan is attributable to the widespread use of fluoridated toothpaste, groundwater with elevated fluoride concentrations, tea, coffee, and cookware. To counteract this risk, we propose implementing fluoride-removing water filtration systems, the use of fluoride-free toothpaste, support for non-fluoridated agricultural practices, and promoting awareness programs aimed at reducing fluoride exposure and preventing Alzheimer's disease.
Solitary fibrous tumor of the orbit
Authors: Inoue Eri , Tanoe Natsuko , Bohara Manoj , Mori Nasanao , Hosoyama Hiroshi , Nishimuta Yosuke , Sueyoshi Kazunobu , Nakayama Hirofumi , Sakimoto Yoshihiro , Tokimura Hiroshi
Published: January 2025

Intracranial solitary fibrous tumor (SFT) / Hemangiopericytoma (HPC) is a rare mesenchymal tumor. The occurrence in the orbit is quite rare, with only 2/244 cases in the Japanese population of primary tumors in the orbit. Herein, we report the case of a 54-year-old woman who presented with right visual disturbance. The vision had worsened and was lost after a year. Three years later, magnetic resonance image (MRI) revealed a right intraorbital tumor, and 16 years later, swelling of the right eyelid and exophthalmos appeared. Computed Tomography scan revealed a well-defined homogeneous mass in the orbito-cranial communicating region, and MRI revealed a 30 mm mass lesion compressing the right optic nerve, presenting with low signal intensity on T1-weighted image (T1WI) and T2-weighted image with heterogeneous contrast effects. Also, dynamic contrast-enhanced T1WI revealed slow signal enhance effect. The lesion was surgically resected via right frontotemporal craniotomy. Histopathological examination of the lesion revealed SFC. Immunopathologically, the tumor was negative for S-100, glial fibrillary acidic protein, epithelial membrane antigen, synaptophysin, while was positive for cluster of differentiation 34, B cell/chronic lymphocytic leukemia lymphoma 2. Moreover, signal transducer and activator of transcription 6 was positive in intranuclear, and Ki-67 was negative in most of the cells. The postoperative course is uneventful without recurrence after 4 years. SFT of the orbit should be considered as a differential diagnosis although it is extremely rare disease. It is similar to meningioma and schwannoma and we should take Dynamic-Contrast-Enhanced MRI for preoperative diagnosis. Careful postoperative follow-up is needed because some cases report recurrence and malignant transformation.
A newborn with 22q11.2 deletion without phenotypical features of Di George syndrome
Authors: Oli Prasanna Babu , Shrestha Manish , Baral Suman , Joshi Suchita Shrestha
Published: January 2025

DiGeorge syndrome is a congenital primary immunodeficiency disorder resulting from failure of appropriate development of the third and fourth pharyngeal pouches during embryonic phase of development. DiGeorge syndrome usually presents with a clinical triad of immunodeficiency, congenital cardiac defects and hypocalcemia due to hypoparathyroidism. Here, we report a case of DiGeorge syndrome in a neonate with no associated facial dysmorphism and typical phenotype but initially presenting with apnea and suspected septic shock. Subsequent laboratory findings, clinical imaging and molecular genetic testing helped us to reach the diagnosis.
Forensic Accounting Practices and Fraud Detection: Insights from the Nepali Banking Sector
Authors: Subedi Purushottam , Neupane Sarmila
Published: January 2025

This study examines the role of forensic accounting in fraud detection within Nepali banks, focusing on practices like control systems reliance, litigation hotlines, whistleblower hotlines, and digital fraud reviews to assess their impact on fraud prevention. A quantitative, descriptive, and causal-comparative approach was used to collect primary data from 385 employees of Nepali banks through a structured questionnaire. Descriptive statistics revealed moderate implementation and positive perceptions of forensic accounting practices, with control systems reliance showing the highest level of implementation. Correlation analysis confirmed strong positive relationships among all variables. Regression analysis indicated that factors such as sustainable governance systems, ethical philosophy, and digital fraud reviews significantly impacted fraud detection. The model explained approximately 57.2% of the variance in fraud detection, emphasizing the importance of forensic accounting in strengthening fraud prevention in Nepali banks. Forensic accounting plays a vital role in improving fraud detection within the Nepali banking sector. To enhance fraud detection capabilities, it is recommended that banks prioritize these key forensic accounting measures and integrate them more effectively into their operational frameworks.
Apathy in Learning after Pandemic COVID-19: Students’ Experiences and Perceptions
Authors: Rijal Dipendra
Published: January 2025

Apathy has become a burning issue in the present academia. Covid 19 pandemic has disrupted the educational landscape and triggered apathy among students. The current study delved into the causes of apathy and explored the experiences and perceptions of apathetic students in learning after the Pandemic Covid-19 through phenomenological research design. The students who were studying English education at Nilkantha Multiple Campus, Dhading in Bachelor level with apathetic feelings such as lack of interest, low self-efficacy, demotivation, disengagement and frustration towards learning after COVID-19 were selected through purposive sampling procedures. Their perceptions were obtained through in-depth interviews and focused group discussion (FGD). I generated several codes from the verbatim obtained from four respondents and drew themes and sub-themes from them. The respondents shared various sources of apathy categorized into three areas: external, personal, pedagogical factors for promoting apathy in students that contribute for the systematic analysis and discussion of the data. The findings unveiled that the impact of COVID-19 pandemic, peer influence, low self-efficacy and self-determination, traumatic feelings, personality traits, conventional practices, lacking conducive academic culture were the major sources of student apathy. The participants expressed their desires to have proper academic culture, student-friendly practices and treatments from teachers, inspirational and students counseling  programmes in college to overcome their apathy that support the creation of a conducive environment of learning.
Thriving Heroes: Constructing the Ideal Worker During the COVID-19 Pandemic
Authors: Culpepper Dawn Kiyoe , Goodman Michael Anthony
Published: January 2025

During the COVID-19 pandemic, higher education workloads exploded, putting those employed in postsecondary institutions under significant mental, emotional, physical, and, at times, financial uncertainty. This strain has had clear consequences for the long-term well-being, productivity, and retention of employees in higher education, including in student affairs. This critical discourse analysis interrogates how emails from an alliance of 14 U.S.-based research universities discursively presented the ideal worker during the global COVID-19 pandemic. Drawing from analyses of 686 emails, the authors find institutional messages presented images of higher education employees as self-sacrificing heroes who were individually thriving despite, and at times because of, the pandemic. They problematize these findings in the context of employee well-being and productivity and in light of ongoing equity concerns in the higher education workforce. They conclude by making recommendations for how higher education institutions can disrupt ideal worker norms and transform organizational culture.
TYPOLOGICAL FEATURES OF MEDICAL TERMS IN SPECIALIZED TRANSLATION: THE CASE OF ENGLISH BORROWINGS IN POLISH MEDICAL TERMINOLOGY
Authors: Onyshchuk Mariia I.
Published: January 2025

The paper performs a comparative analysis of medical terminology translation. It focuses on English loanwords across Polish medical terminology, demonstrating the intricate processes of adaptation and integration that enable Polish to import foreign terms while maintaining linguistic coherence. The Family Medicine Forum presents an ideal corpus for researchers interested in tracking and categorizing anglicisms. These terms often appear as direct loanwords, loan blends, or calques, offering a wide range of examples for linguistic classification. The borrowing of English medical terms into Polish is a complex process that involves phonological, morphological, and syntactic adaptation, as well as expansion of meaning. The treatment of proper nouns and brand names, along with the use of lexical calques, demonstrates the ability of Polish to adapt complex technical terms while preserving their original meaning and international recognizability.
The study highlights the flexibility of Polish in accommodating English borrowings, especially in specialized medical discourse, where terminological accuracy appears crucial. The findings demonstrate the role of linguistic adaptation in ensuring that borrowed terms are fully integrated into the target language, both grammatically and semantically, enabling effective communication in professional contexts.
INTERNATIONALISMS IN ENGLISH LEGAL VOCABULARY: CHALLENGES IN RENDERING INTO UKRAINIAN
Authors: Pavlov Volodymyr O.
Published: January 2025

The paper focuses on the importance of introducing first-year students to the most commonly used international words and their derivatives in the first year of study. This would help to mitigate some translation difficulties from English into Ukrainian, which would enhance students’ understanding of professionally-oriented information.
The paper highlights that internationalisms, comprising 10-30% of English legal vocabulary depending on the legal branch, play a crucial role in interethnic communication and simplifying legal language. The paper also provides specific examples of interpretation and translation of internationalisms, which are known as “false friends of the translator”. It underscores the necessity for translators to possess not only a solid knowledge of the language system but also an understanding of the specifics of the use of certain lexemes in legal documents.
Language, as the primary means of communication, both nationally and internationally, is associated with the development of certain communication schemes that could facilitate mutual understanding as a basis for cooperation. Multifaceted global legal cooperation leads to the introduction and widespread use of international words in the English language, simplifying the use and understanding of complex legal language across various spheres of activity. However, while familiarity with these terms can benefit novice translators, the existence of “false friends” among international words can easily lead to confusion
AUXILIARY DO IN PERIPHRASTIC CONSTRUCTIONS IN EARLY MODERN ENGLISH
Authors: Semenenko Halyna M.
Published: January 2025

The paper delves into the syntactic changes that occurred during the Early Modern English period, focusing specifically on the mandatory use of the auxiliary verb do in various sentence types, including interrogative, negative, and imperative constructions when no other auxiliary is present. This study is directed towards the process of grammaticalization across various sentence types in Early Modern English, wherein do gradually transitioned from a lexical verb to a crucial auxiliary verb integral to the sentence structure. The analysis highlights both internal linguistic factors and the social factors that played a crucial role in this transformation. The study assumes that the emergence of do as an obligatory auxiliary was not solely a result of gradual linguistic evolution; rather, it was intricately tied to the social context of the time. The sociolinguistic research discusses how social variables like age and gender influence the language variation and change. The grammaticalization is explored within the broader context of the language change, where internal pressures interacted with external social influences to propel the shift toward the Present-Day English syntactic system. The paper provides insights into how both linguistic structure and social forces can interact in shaping the development of grammatical norms in a language over time.
Analisa Perbandingan Kualitas Jaringan Internet Fiber Optik Dengan Menggunakan Metode Qos (Quality of Service) Pada Pengadilan Tinggi Jakarta
Authors: Junianto Ari , Periyadi Periyadi , Ema Ema
Published: January 2025

Penelitian ini bertujuan untuk meningkatkan kualitas jaringan internet fiber optik di Pengadilan Tinggi Jakarta melalui penerapan metode Quality of Service (QoS), dengan menggunakan metode Per Connection Queue (PCQ) dan Hierarchical Token Bucket (HTB). Fokus penelitian ini adalah pada kebutuhan koneksi yang stabil dan efisien untuk mendukung aplikasi kritis seperti e-court dan video conference. Metode yang digunakan mencakup analisis kebutuhan jaringan, konfigurasi perangkat, dan pengujian performa. Hasil penelitian menunjukkan bahwa penerapan QoS berhasil meningkatkan throughput jaringan dari 50 Mbps menjadi 70 Mbps. Selain itu, delay di Pengadilan Tinggi Jakarta menurun dari 3,71 ms menjadi 2,26 ms, sementara IndiHome Telkom mengalami peningkatan dari 2,37 ms menjadi 2,85 ms. Tingkat packet loss juga membaik, turun dari 2% menjadi 0,5%, dan jitter menurun dari 1,5 ms menjadi 0,8 ms. Penerapan teknik QoS yang tepat dapat meningkatkan kualitas layanan jaringan di lingkungan pengadilan, mendukung operasional dan pelayanan publik yang lebih baik.
Features of development of pelvic floor dysfunction in women and possibilities of its correction with the help of focused electromagnetic field
Authors:   National Medical Research Center for Obstetrics, Gynecology and Perinatology named after Academician V.I. Kulakov, Boris D.A. ,   Moscow, Russian Federation, Apolikhina I.A. ,   National Medical Research Center for Obstetrics, Gynecology and Perinatology named after Academician V.I. Kulakov; Moscow, Russian Federation,   Federal State Autonomous Educational Institution of Higher Education I.M. Sechenov First Moscow State Medical University of the Ministry of Health of the Russian Federation (Sechenov University); Moscow, Russian Federation, A.S. Evstegneeva ,   National Medical Research Center for Obstetrics, Gynecology and Perinatology named after Academician V.I. Kulakov; Moscow, Russian Federation
Published: January 2025

Abstract
Aim. To carry out a systematic analysis of the data available in the modern literature on the peculiarities of the development of pelvic floor dysfunction in women and methods of its correction.
Key points. Decreased pelvic floor muscle tone (MTD) is a common problem in women and is often associated with various disorders, the most significant of which is urinary incontinence. MTD is a group of muscles that support the pelvic organs (bladder, uterus, rectum) and play a key role in controlling urination and defecation. The weakening of these muscles reduces the ability to support organs and control sphincters, which is accompanied by a violation of their functions.
Traditional treatments such as Kegel exercises and drug therapy are not always effective. The use of high-intensity focused electromagnetic therapy (HIFEM) technology seems promising as a potentially effective and non-invasive treatment method. HIFEM affects MTD, causing thousands of supramaximal contractions that are unattainable with volitional efforts. This mechanism of action promotes hypertrophy and hyperplasia of muscle fibers, improving their tone, strength and neuromuscular coordination, which is crucial for controlling urination.
Conclusion. HIFEM technology appears to be a promising, safe and effective addition to the arsenal of treatment methods for pelvic floor muscle tone and urinary incontinence. In addition, addressing these issues helps improve the overall condition and quality of life of patients.
Keywords: MTD, HIFEM, urinary incontinence, pelvic floor.
Evaluation of Haematological and Serum Biochemical Parameters of Growing Yankasa Rams Fed Maize Cob Treated with Different Non-Protein Nitrogen Sources and Soyabean Meal
Authors: Yahaya Y. A. , Sadiq M. S. , Muhammad I. R. , Jibrin Y. , Yusuf I. H. , Adeyemi A. M. , Adunfe T. A. , Andrew F.
Published: January 2025

Objectives: The study investigated the haematological and serum biochemical parameters of growing Yankasa rams fed maize cob treated with various non-protein nitrogen sources and soybean meal. Methods: Twenty-four Yankasa rams, weighing approximately 11 +- 02 kg and aged between 5 to 8 months, were utilized for the study, they were allotted into 6 treatments of 4 rams each in a Randomised Complete Block Design (RCBD). Each animal received a daily allocation of 300g of supplement and basal diets, divided into two servings provided at 8:00 am and 3:00 pm. The experimental diets were analysed for their proximate composition using the methods of AOAC, 2000) The experiment lasted for 90 days. Results: The results showed that packed cell volume ranged from 24.54 - 30.44% and were significantly (P<0.05) different, the white blood cell count values were between 8.32 - 9.01 x 103 ul and were not significantly different. Furthermore, the mean corpuscular haemoglobin concentration was significantly (P<0.05) elevated in the groups fed with Soya bean unensiled, Urea ensiled, and Poultry litter ensiled compared to those fed with poultry litter unensiled, Soya bean meal ensiled, and poultry litter unensiled. However, there was no significant difference (P>0.05) in mean corpuscular haemoglobin between poultry litter ensiled (35.73pg) and unensiled (30.63pg), except for ALP, GPT, and blood glucose levels..Urea values ranged from 8.67 - 11.13 mmol/l and showed significant (P<0.05) difference.. Values for alkaline phosphate fell between 256.23 - 414.37 u/l and were significantly different. Conclusions: Treatments of maize cobs with different non-protein nitrogen sources and soybean meal did not adversely affect the haematology and serum biochemical parameters of the growing Yankasa rams. It is suggested that urea, poultry litter, and soybean meal could serve as additional feed resources to mitigate dry season feed shortages and reduce feeding costs for small ruminants.
Navigating the Pandemic Storm: A Survey of Libyan Dentists' Experiences and Adaptations to COVID-19
Authors: Alhussin Ali Ali Abdalmawla
Published: January 2025

Background: Dental healthcare systems in developing nations have faced unprecedented difficulties in maintaining consistent and sufficient healthcare services amid the COVID-19 pandemic. Numerous countries, Libya included, have introduced rigorous guidelines. These measures are designed to create alternative approaches, aiming to reduce the potential transmission of COVID-19.

Material and Methods: In November 2023, an anonymous online survey targeting Libyan dentists was distributed through professional networks and associations. Conducted electronically via secure online platforms or email, responses were collected until the end of January. The survey comprised approximately 16 questions covering challenges encountered during the pandemic, coping strategies, changes in infection control practices, and demographic information.

Result: The survey revealed that the 31-40 age group comprised 64.4% of respondents, highlighting its prevalence. Additionally, 73.1% identified as dentists, emphasizing their crucial role in primary dental care. Government guidance influenced clinical practices for 66.3% of respondents. COVID-19 led to a substantial decrease in patient numbers, reported by 49% of respondents. Teleconsultations were favored, with 77.9% opting for telephone consultations and 56.7% for video consultations, emphasizing the importance of telehealth. Most respondents (55.8%) expressed cautious optimism about a 3 to 6-month timeframe for a return to pre-pandemic clinical activity levels. A significant majority (70.2%) stressed the need for stronger cross-infection measures. Furthermore, 73.1% of respondents were willing to undergo regular testing, reflecting a proactive approach in curbing COVID-19 transmission within dental settings.

Conclusion: This study provides valuable insights into the challenges faced by dental professionals in Libya during the COVID-19 pandemic. Key findings include changes in clinical procedures, widespread adoption of preventative measures, and expectations for improved care quality post-pandemic. These findings highlight the dedication of dental practitioners to maintaining high standards of care while prioritizing public health and safety in challenging circumstances.
Evaluation of in-situ custard apple (Annona squamosa L.) genotypes in Bastar district of Chhattisgarh, India
Authors: Kumar Jain Danendra , Nag J. L. , Dewangan Ram Kumar , Kumar Bhagwat , Sumit  , Poyam Sumitra , Shori Kamesh Kumar
Published: January 2025

An experiment was carried out during 2022-23 to study the Physical properties of in-situ custard apple (Annona squamosa L.) genotypes in Bastar district of Chhattisgarh, India. The experiment was conducted in five villages and 16 different locations BCA-1is Chitrakote, BCA-2 to BCA8 are Salpheepadar, BCA-9 to BCA-14 are Arracote, BCA-15 Mareeguda and Madhur (check) are Bakawand. The selected custard apple genotypes are about 8 to 10 year old plants. The results showed the physical properties of in-situ custard apple genotypes under the Bastar district. The variations in Fruit weight per fruit (135.9 to 276.9 g/fruit), Pericarp weight per fruit (60.93 to 146.47 g/fruit), Seeded pulp per fruit (69.80 to 137.13 g/fruit), De-seeded pulp per fruit ( 60.27 to 121.00 g/fruit), Seed weight per fruit (9.53 to 16.40 g/fruit), Number of seed per fruit (21 to 41.87 seed/fruit), Fruit to de-seeded pulp ratio per fruit (2.07-2.42), Deseeded pulp to seed ratio per fruit (5.32 to 7.99), De-deeded pulp recovery percentage per fruit (41.30 to 48.56 %) and peel or pericarp percentage per fruit (44.50 to 52.89 %) of custard apple fruits were observed. After the observation, Madhur (check), BCA-4, BCA-5, and BCA8 custard apple genotypes were superior in quality traits and could be commercially viable cultivars.
THE EFFECT OF SELF-ESTEEM ON GENDER AND BUDGETARY SLACK RELATIONSHIP: EXAMINING GENDER SOCIALIZATION THEORY
Authors: Solihah Solihah , Rohma Frida Fanani
Published: January 2025

Abstract— This research investigates further the moderating effect of self-esteem on gender relations on budgetary slack.This research examines the relationship between gender and budgetary slack. More than that, this study also analyzes the moderating effect of self-esteem on the relationship between gender and budgetary slack tendencies. During budgeting, subordinates try to avoid risks by doing budgetary slack. However, the perspective of gender socialization theory explains that there are differences in behavior in that women tend to avoid risks and are prone to depression compared to men. This study adds a new addition to budgetary slack literature based on informational characteristics attributes. Previous research on slack was limited and primarily focused on slack created by organizational factors. This study also enriches slack literature using an experimental design This study used an experimental method with a 2 x 2 factorial design between subjects and involved accounting students as participants. The findings show that slack tends to be more significant for male than female participants. The results of this study also show that self-esteem has a positive effect on budgetary slack tendencies. However, the research findings showed no interaction between the two variables. Differences in individual risk preferences concerning different genders are one of the primary keys to explaining the occurrence of dysfunctional behavior in activities that occur in organizations, especially when it comes to budgeting. This research implies that understanding individual personality based on gender is crucial in minimizing budgetary slack to determine the company. These findings can be considered regulators in designing effective control mechanisms by elaborating gender personality with individual self-esteem.
Keywords: Budgetary Slack; Gender; Risk Preference; Self Esteem
BIAYA KEPATUHAN PAJAK: PEMETAAN LITERATUR DAN POTENSI PENELITIAN LANJUTAN
Authors: Muamarah Hanik Susilawati , Marsono Marsono
Published: January 2025

Abstract— This study aims to investigate the methodological mapping in research on tax compliance costs, as well as to identify relevant further research topics. Information about theories used, measurement methods, research approach, and research context give important insight to identify research gaps and potential methodological developments. Use Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach in literature review, we analyzed 82 articles in the Scopus database from 1993 to 2023. The mapping results show various measurement techniques regarding the costs of tax compliance consisting of internal, external, incidental, psychological, and corruption costs, various theories used, types and contexts of research. The identification shows that there are still few studies with mixed methods and qualitative approaches, as well as difficulties in measuring costs, especially psychological costs. These findings shed light on the need to develop measurements for costs that are difficult to observe directly such as psychological costs, and exploring variables relate to tax compliance cost such as information technology.  Exploring compliance costs in the context of MSMEs in both single-country and cross-country studies, especially when regulatory changes occur, and examining the impact of regulatory complexity on tax compliance costs for companies listed on the stock exchange, also another venue of research.
Keywords: Tax Compliance Cost; Literature Review; Methodology; MSMEs; PRISMA.
PENGARUH ARUS KAS OPERASI, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI
Authors: Yoewono Harsono , Roziq Mohammad
Published: January 2025

Abstract - This research aims to evaluate the impact of operational cash flow, profitability, and leverage on earnings management, by considering institutional ownership as a moderating factor. The data used in this analysis was obtained from financial reports periodically published on the IDX from 2020 to 2022. Financial reports are data that is collected. This information comes from the official IDX website. Consumer goods companies listed on the IDX for 2020–2022 are the population considered in this analysis. Regression analysis was carried out in this research using Eviews 10 software. The findings of this analysis state that operating cash flow has a negative effect on earnings management, profitability has a positive effect on earnings management, leverage has no effect on earnings management, institutional ownership cannot moderate the effect of operating cash flow on earnings management, institutional ownership cannot moderate the effect of profitability on earnings management, institutional ownership can moderate the effect of leverage on earnings management.
Keywords: Operating Cash Flow; Profitability; Leverage; Profit Management; Institutional Ownership
DAMPAK CKPN TERHADAP KINERJA OPERASIONAL: RISIKO DAN PROFITABILITAS BANK PERKREDITAN RAKYAT
Authors: Rahmawati Anisa , Maulana Ridho , Firmansyah Amrie
Published: January 2025

Abstract - The financial performance of banking institutions reflects the efficiency and effectiveness of their operations, influenced by various internal and external factors. This study examines the effect of Loan Loss Provision (LLP) on the operating performance of Bank Perkreditan Rakyat (BPR). Using a quantitative approach, the research analyzes financial reports of BPRs supervised by the Otoritas Jasa Keuangan (OJK) from 2018 to 2022. Data were collected from the official websites of respective BPRs through online searches. A purposive sampling method was applied, resulting in a sample of 12 BPRs observed over 5 years. Hypothesis testing was conducted using multiple regression analysis with panel data. The results indicate that Loan Loss Provision (LLP) has a negative effect on operating performance, as measured by Return on Assets (ROA). This finding suggests that higher LLP allocations reduce profitability by limiting the capacity of BPRs to extend credit and generate interest income. The study contributes to understanding how risk management practices, particularly LLP, influence the financial outcomes of BPRs. It also provides insights for regulatory authorities, especially the Otoritas Jasa Keuangan (OJK), to evaluate the impact of LLP policies on BPR performance and their implications for the sustainability of small-scale banking operations.
Keywords: Profitability; Loan Loss Provision; Operating Performance; Bank Perkreditan Rakyat
RELATIONSHIP BETWEEN GREEN BONDS AND OTHER FINANCIAL ASSETS: A BIBLIOMETRIC ANALYSIS
Authors: Herlina Herlina , Dewayanto Totok
Published: January 2025

Abstract - Green bonds have evolved in line with the aspirations of the economy. Green bonds, an initiative of economies to innovate and sustainably transform their financial systems, have drawn the attention of academics and policymakers due to the growing global concern for environmental protection, climate change mitigation, and adaptation. The purpose of this study is to investigate the development and scholarly evolution of the Green Bond idea through bibliometric analysis. A survey of academic literature from 2016 to 2024 (May) was conducted using the Scopus database. Intellectual structure and bibliographic analysis of the selected articles were conducted using R-Packages software and WebInterface Biblioshiny. The journals used in this study are Scopus-indexed journals, which are searched using the keywords green bond, cointegration, transmission, and spillover. The results showed that the theme of green bonds is exciting to research because it has increased yearly. France became the most researched country and produced 24 frequencies of articles. The most productive country with the most citations is China, which has 663 citations. Previous studies have found a spillover transmission from the financial asset market to the green bond market. This suggests that volatility in financial markets will spill over and affect the green bond market. This research can be used as an investment decision-making strategy, especially in building an investment portfolio.
Keywords: Bibliometrix; Green Bond; Green Finance; Scopus; Spillover.
Foundations for improving statistical literacy
Authors: Watson Jane M.
Published: January 2025

Improving understanding of statistical literacy requires two fundamental components, regardless of the age of the learner. On one hand a framework of the essential elements and their relationships is needed in order to plan learning experiences that are meaningful. On the other hand a potentially hierarchical pathway is needed to guide specific interventions, ensuring that the highest level of critical thinking is achieved. This paper suggests two models to provide the required foundation components and places them in the context of the developmental learning that takes place over the middle years of schooling. It is claimed, however, that the models can apply to any age of learner as a foundation for extending to more technical statistical literacy goals. The difficulties of achieving the initial goals are illustrated with data from the Australian context and suggestions are made for the school curriculum.
Creating statistically literate global citizens: The use of IPUMS-International integrated census microdata in teaching
Authors: Meier Ann , McCaa Robert , Lam David
Published: January 2025

Census microdata are ideal for developing statistical literacy of university students. Access, particularly to internationally comparable microdata, has been a significant obstacle. The IPUMS-International project offers a uniform solution to providing access for policy analysts, researchers, and students to integrated microdata and metadata, while protecting statistical confidentiality. Eighty-five official statistical agencies have endorsed IPUMS-I dissemination principles and entrusted microdata for 249 censuses to the project. From June 2010, 159 integrated samples, representing 55 countries and totaling over 325 million person records, are available at no cost to researchers and their students. The database is being expanded with the addition of samples for 5–10 countries per year as well as samples for the 2010 round of censuses. This paper illustrates two approaches to using IPUMS-I census microdata in the university curriculum to promote statistical literacy among undergraduates.
The millennium development goals, national statistical offices, the international statistical literacy project and statistical literacy in schools
Authors: Sanchez Juana , Forbes Sharleen , Campos Pedro , Giacche Paola , Townsend Mary , Mooney Gai , Helenius Reija
Published: January 2025

Reaching the United Nations Millennium Development Goals and the necessary statistical literacy for citizens' understanding of what they entail requires that National Statistical Offices (NSOs) become more involved in the promotion of statistical literacy in cooperation with national statistical societies, international organizations like IASE and ISLP and national education institutions. All these stakeholders share an interest in the promotion of statistical literacy in schools yet for rather different reasons. Sharing the different skills that each possesses could have benefits for the long term goals of each stakeholder, could help improve school curricula, contribute to the debate on what constitutes statistical literacy and what is the best way to help citizens achieve it, and make the path to evidence based decision making easier. In this paper we present examples of what National Statistics Offices can and can not do regarding the promotion of statistical literacy in schools. We illustrate the common and singular aspects of their programs for schools and discuss how they follow the current trends in statistics education while helping the National Statistics Office's goal of promoting their statistics products and creating more users of official statistics. The work of the International Statistical Literacy Project (ISLP) is discussed in the context of drawing together stakeholders and resources.
Pengaruh Disiplin Kerja dan Lingkungan Kerja Fisik terhadap Kinerja Karyawan pada PT Ramayana Lestari Sentosa R22 Pasar Minggu Jakarta Selatan
Authors: Ardiansyah Adam , Sonny Sonny
Published: January 2025

Tujuan penelitian ini untuk mengetahui pengaruh disiplin kerja dan lingkungan kerja fisik terhadap kinerja karyawan pada PT Ramayana Lestari Sentosa R22 Pasar Minggu,Jakarta Selatan, baik secara parsial maupun simultan. Sampel yang digunakan adalah teknik sampel jenuh yang berjumlah 57 karyawan. Teknik pengumpulan data melalui data primer dan data sekunder. Teknik analisis data menggunakan statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji multikolonieritas, uji auto korelasi, uji heteroskedastisitas, analisis regresi linier sederhana, analisis regresi linier berganda, analisis koesfisien korelasi, analisis koesfisien determinasi, uji t dan uji f. Hasil analisis menunjukan bahwa: (1) secara parsial terdapat pengaruh positif dan signifikan antara disiplin kerja terhadap kinerja karyawan PT Ramayana Lestari Sentosa R22 Pasar Minggu, Jakarta Selatan dibuktikan dari persamaan regresi linier sederhana Y = 21,158 + 0,465X1 dan nilai thitung 2,029 > ttabel 2,004 dari nilai signifikan 0,047 < 0,05. (2) secara parsial terdapat pengaruh positif dan signifikan antara lingkungan kerja fisik terhadap kinerja karyawan PT Ramayana Lestari Sentosa R22 Pasar Minggu, Jakarta Selatan dibuktikan dari persamaan regresi linier sederhana Y = 16,449 + 0,571X2 dan nilai thitung 3,885 > ttabel 2,004 dari nilai signifikan 0,000 < 0,05. (3) secara simultan terdapat pengaruh positif dan signifikan antara disiplin kerja dan lingkungan kerja fisik terhadap kinerja karyawan PT Ramayana Lestari Sentosa R22 Pasar Minggu, Jakarta Selatan dibuktikan dari persamaan regresi linier sederhana Y = 11,835 + 0,242X1 + 0,456X2 dan nilai Fhitung 17,480 > Ftabel 2,780 dari nilai signifikan 0,000 < 0,05.
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return On Equity pada PT Hanjaya Mandala Sampoerna Tbk periode 2013-2022
Authors: Akhayana Rima , Rahman Fakung
Published: January 2025

Penelitian ini mengevaluasi dampak Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return On Equity (ROE) pada PT Hanjaya Mandala Sampoerna Tbk dalam periode 2013-2022. Metode penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Data dianalisis menggunakan perangkat lunak Statistical Product and Service Solution (SPSS) Versi 26. Metode analisis mencakup Statistik Deskriptif, Uji Normalitas, Uji Heteroskedastisitas, Uji Autokorelasi, Analisis Regresi Linier Sederhana dan Berganda, Uji t (Uji Parsial), Uji F (Uji Simultan), Analisis Koefisien Korelasi (R), dan Analisis Koefisien Determinasi (R2). Analisis menunjukkan bahwa secara parsial, baik Current Ratio maupun Debt to Equity Ratio tidak berpengaruh signifikan terhadap Return On Equity. Hal yang sama terjadi dalam uji F (Uji Simultan), di mana kedua variabel bebas, Current Ratio dan Debt to Equity Ratio, tidak memiliki dampak signifikan terhadap Return On Equity. Dari hasil Uji Koefisien Determinasi (R2), diperoleh nilai R-Square sebesar 0,410, yang mengindikasikan bahwa pengaruh variabel CR dan DER terhadap ROE hanya sebesar 41,0%, sedangkan sisanya, sebesar 59,0%, dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Pengaruh Perilaku Kerja dan Kompetensi terhadap Kinerja Karyawan pada PT. Tasindo Tassa Industries Divisi Produksi (Sewing Departement)
Authors: Sebayang Silvia Regina Br , Ilham Nurul
Published: January 2025

Tujuan penelitian ini adalah untuk mengetahui pengaruh perilaku kerja dan kompetensi terhadap kinerja karyawan pada PT. Tasindo Tassa Industries Divisi Produksi (Sewing Departement) baik secara parsial maupun simultan. Teknik pengambilan sampel menggunakan sampling jenuh dan diperoleh sampel dalam penelitian ini berjumlah 75 responden. Analisis data menggunakan uji validitas, uji reabilitas, uji asumsi klasik, analisis regresi, analisis koefisien korelasi, analisis koefisien determinasi dan uji hipotesis. Hasil penelitian ini adalah Perilaku Kerja berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regresi Y = 31,610 + 0,408X1. Nilai korelasi sebesar 0,529 artinya kedua variabel memiliki tingkat hubungan yang kuat. Nilai koefisien determinasi sebesar 28,0%. Uji hipotesis diperoleh t hitung > t tabel atau (5,326 > 1.993). Dengan demikian H0 ditolak dan H1 diterima artinya terdapat pengaruh signifikan perilaku kerja terhadap kinerja karyawan. Kompetensi berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regresi Y = 22,767 + 0,558X2. Nilai korelasi sebesar 0,605 artinya kedua variabel memiliki tingkat hubungan yang kuat. Nilai koefisien determinasi sebesar 36,6%. Uji hipotesis diperoleh t hitung > t tabel atau (6,491 > 1.993). Dengan demikian H0 ditolak dan H1 diterima artinya terdapat pengaruh signifikan kompetensi terhadap kinerja karyawan.Perilaku kerja dan kompetensi berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regresi Y = 15,180 + 0,278X1 + 0,441X2. Nilai korelasi sebesar 0,692 artinya variabel bebas dengan variabel terkait memiliki tingkat hubungan yang kuat. Nilai koefisien determinasi sebesar 47,9% sedangkan sisanya sebesar 52,1% dipengaruhi faktor lain. Uji hipotesis diperoleh nilai F hitung > F tabel atau (33,148 > 3,120).