bluuebunny/crossref_metadata_2025 huggingface dataset:
Formation of the legal culture of future specialists as a pedagogical problem
Authors: Ivashkovskyi Andrew
Published: May 2024

The subject of this research is the definition of the legal culture as an object of scientific analysis. The concept of the legal culture of the future specialists is disclosed on the axis of analysis and generalization of the provisions of philosophy, sociology, pedagogy, psychology and law. Determined that the legal culture of the future specialists is characterized by the ability to carry out professional activities in the selected sector in compliance with legal norms, with a clear belief in the social value of the law and behavior that conforms to the law. The article notes the need to comply with legal norms, legally justified resolution of legal issues in the course of practical activities, clear awareness and understanding of responsibility for non-performance or improper performance of their professional duties. The article focuses on the impact of legal knowledge on the development of professional competence of specialists whose activities require knowledge of current legislation and understanding of the mechanism of legal regulation in connection with the performance of certain functions in the relevant areas of economic relations and sectors of the country's economy. An attempt was made to isolate the structural elements of the legal culture of the future specialists taking into account the subjective and objective aspects of the phenomenon of the legal culture. The article focuses on the pedagogical issues of forming the legal culture of future specialists, which is to increase the requirements of society to the professional competence of future agricultural specialists, taking into account the legal aspects of their activities and the inadequate level of their readiness for professional activities with awareness of their legal consequences. Thus, the formation of the legal culture of future specialists depends on the legal culture of the teacher, who must have legal competence, as well as a set of pedagogical conditions that will contribute to the effective formation of legal culture. Unfortunately, today the educational and methodological process is insufficiently provided. This affects the ability of a future specialist to apply the acquired legal knowledge in practice, to be prepared for the dynamics of legislative changes, and to be willing to make such changes, especially those related to his or her future professional activities. This pedagogical problem determines the relevance and prospects for further research of the issues raised.
New ethics as a response to globalization
Authors: Suprun Alina
Published: May 2024

Topicality. In the modern geopolitical space, the most urgent issue is the national security of individual states in the conditions of various forms of geopolitical expansion. Ukraine is at the epicenter of these extremely difficult conditions. The national security of our country is under threat. Socio-political forecasts and globalization processes point to the reformatting of the consciousness not only of an individual nation, but also of the entire world society. The cultures of the peoples of the entire planet Earth are under the powerful influence of globalization processes. The purpose of the article is to analyze the expected and unexpected changes that we will receive as a result of this large-scale and multifaceted process. especially the emergence of new ethics as a reaction to globalization. Therefore, the main tasks are to determine the possible interpretations of globalization processes in the conditions of geopolitical expansion, the main manipulative components: politics, economy, mass culture, mass media; analysis of consequential phenomena, such as: deformed consciousness of individuals and society as a whole, crisis of self-understanding in the globalized world, risks of loss of identity. As a result of the research, it was found that we associate the emergence of new narratives, norms, and prescriptions with the emergence of new ethics, which will become the main regulator within the limits of civilized globalization. As a conclusion, it can be argued that the most important problem remains the place of man and his relationships in the world of total globalization.
Self-efficacy in educational contexts: A comparative analysis of global perspectives
Authors: Lin Pan Hsiao , Chekal Lyudmila
Published: May 2024

This comprehensive research explores the pivotal role of self-efficacy in the educational experiences of students, particularly emphasizing its significance in the context of increasing global mobility and diverse educational settings. The paper's primary focus is on understanding how different educational environments, ranging from liberal democracies to more controlled societal structures, shape and influence students' self-efficacy. The study posits that self-efficacy, defined as an individual's belief in their ability to succeed in specific situations or tasks, is a critical determinant of how students engage with their educational environment, confront challenges, and achieve both academic and personal goals.Through a detailed analysis of recent research in educational psychology and sociology, the paper synthesizes pioneering studies and theories, notably Albert Bandura's social cognitive theory, to provide a comprehensive framework for understanding the development of beliefs in one's capabilities. The research underscores the intricate relationship between self-efficacy and academic achievement, highlighting how self-efficacy impacts not only academic performance but also students' motivation and persistence, especially in foreign academic settings. Methodologically, the study employs a systematic comparative approach, integrating both qualitative and quantitative methods. Qualitative methods such as in-depth interviews and content analysis of educational literature provide insights into students' subjective experiences and perceptions. Quantitative methods, including surveys and statistical analysis, measure and compare levels of self-efficacy among students in different educational settings. Additionally, structural-analytical and comparative-historical methods are utilized to examine the impact of educational systems and historical and cultural factors on student self-efficacy.The findings reveal that educational environments significantly influence the development of student self-efficacy. Students in more open and supportive educational practices, typical of liberal democracies, often exhibit higher levels of self-efficacy. In contrast, those in more controlled educational systems face challenges in developing self-efficacy due to restrictive academic environments. The study further demonstrates the vital role of cultural, social, and educational structures in shaping students' beliefs about their abilitie.Conclusively, the paper advocates for educational practices that recognize and support the diverse needs of students. It emphasizes the need for educational systems to foster a sense of autonomy, competence, and resilience in students, preparing them to navigate complex global challenges with confidence and skill. The research contributes significantly to the discourse on student development and success in international education, offering valuable insights for enhancing educational practices and policies in a globalized world.
Essence and structure of the concept “National self-awareness of students in universities of life sciences”
Authors: Kostyniuk Vasyl
Published: May 2024

he article examines various approaches to defining the concept of national self-awareness, reveals the structure of national self-awareness, provides the main functions of national self-awareness of an individual in relation to the state and society. The peculiarities of the formation of national self-awareness of students of life sciences universities were analyzed, in terms of the assimilation by young people of their ethnic community, national values (language, culture), a sense of their involvement in the development of Ukrainian statehood, patriotism, strengthening a sense of their own national dignity, inner freedom, and pride for their land .Some aspects of the problem of national self-awareness as a personality characteristic in Ukrainian science have been studied. Philosophical discourse on the problem of national self-identity, which covers the works of Western researchers of the second half of the 20th century, such as M. Heidegger, H. Kershensteiner, Y.G. Pestalozzi, K. Jung, J. Lacan, E. Erikson, J.-M. Benoit, as well as a positive reinterpretation of the radical ideas of postmodernist philosophers, such as M. Foucault, R. Barthes, F. Guattari, J.-F. Lyotard, J. Deleuze, Y. Kristeva, J. Baudrillard, J. Derrida and Formed Definition the concept of "national self-awareness of students of universities of life sciences". A number of general and special competencies that distinguish students of universities of life sciences from students of other institutions of higher education are distinguished.
Personality development of the future teacher through the formation of STEM competences
Authors: Rakhmanina Alina
Published: May 2024

The article reveals the specifics of training future teachers for educational activities through the formation of STEM competencies. The article deals with the topical issue of personality development of the future teacher using the STEM approach to the education process. The article examines the influence of the formation of STEM competences on the professional readiness of teachers for modern challenges. The key aspects of the process of forming STEM competencies in the future teacher are highlighted, such as the integration of science, technology, the natural-scientific picture of the world, worldview positions using a transdisciplinary approach to the educational process, promoting the development of critical thinking and creative skills of future teachers. The study points to the importance of considering STEM competencies for the training of future teachers, ensuring their successful integration into the educational environment. In the system of training future teachers, an important aspect is the readiness to work in the conditions of modern realities of educational challenges. That is why the development of STEM competencies in future teachers is an integral part of the modern educational paradigm. By ensuring the integration of science, technology, and life values into the educational process, the training of future teachers becomes more adaptable to the requirements of modern society and real life. This approach contributes to the formation of critical thinking, creative abilities and readiness for the challenges of the modern educational environment in future teachers.
The interpretative approach as a platform for forming would-be translators’ professional intelligence
Authors: Timofeev Volodymyr
Published: May 2024

The article deals with theoretical and practical issues of forming would-be translators and interpreters’ professional intelligence. The concept of a translator’s professional intelligence is regarded as a structured element of cognitive skills. A person’s intelligence is a mental process interpreted by P. Guilford as an ability of processing information. A translator’s professional intelligence uses mental and physiological devices such as memory, attention, imagination, reflection etc. and functions as a processor responsible for perceiving, comprehending and deverbalizing a source message. To form the above cognitive skill we have selected the interoretative theory of translation pioneered by French scholars D. Seleskovicz and M. Lederer. This model involves a transition between two one-language communication acts and rendering the sense of the source message without focusing on its linguistic form. We believe that this approach is the best to demonstrate the concept of translation between languages (senses) and alienates it from instructions put into translation machines. Our organizational and didactic model is to use a pre-translation stage to form the operations performed by a translator’s professional intelligence (perception, comprehension, procession, and understanding). It is the period of time when a translator is focused on reading and analyzing actively the source message and preparing for generating a new text in a different language. The intellectual processing of the source discourse is due to produce a mental substance to be transcoded and reverbalized. That is what a translator’s professional intelligence is all about.
The essence of the concept of “National-patriotic values”
Authors: Yatsenko Elena
Published: May 2024

The article analyzes scientific sources on the problem of essence of «national-patriotic values». The author, by comparing various sources, substantiates the definition of the term "national-patriotic values", which includes three components: national, patriotic and value. In pedagogical activity there is usually the concept of "national-patriotic education", which is also now an actual and controversial issue of the turbulence of the XXI century. However, the author focuses on the term "Patriotism" as a central value in the complex of national-patriotic education. Patriotism can act not only as an ideology or the basis of the political life of the state, but above all as moral, spiritual, cultural and historical foundations of the life of the people. Therefore, the task in the formation of a national idea, patriotism and a set of values among the younger generation is assigned primarily to the teacher, who must operate with historical, cultural and spiritual knowledge. The indisputable fact remains that this educational and formative process is influenced by events that occur around, which in turn testifies to the indissolubility of history and the formation of values of a citizen of the state. The author also points out the peculiarities of the formation of patriotism on the example of the Ukrainian people. In this case, we can consider an auxiliary means - the construction of a pantheon of heroes, the spirit of the Cossack times, etc. A parallel is drawn between domestic and foreign researchers. Among the works of foreign scholars, we can trace an interesting trend of looking at patriotism with both positive and negative consequences. The study shows that patriotism can be a feeling of every citizen, which is formed under the influence of the fact that a person is able to identify his or her own involvement in a particular population group, that is, his or her historical, linguistic or cultural affiliation. Focusing on the educational process in Ukraine, the author gives an example and even the need to consolidate the foundations of national-patriotic education at the legislative level. Understanding the seriousness and efforts of the teacher in the educational process is a key aspect in the formation of a conscious civil society.
TÜKETİCİLERİN GİZLİLİK ENDİŞESİ VE REKLAM DEĞERLERİNE BAĞLI OLARAK BÖLÜMLENDİRİLMESİ
Authors: Işıkay Tansu , Ozansoy Tuğçe
Published: May 2024

Bilgi teknolojilerindeki gelişim ve özellikle dijital mecra kullanımının yaygınlaşması gizlilik konusu pazarlama araştırmalarında popüler bir kavram haline getirmiştir. Tüketiciler internet ortamındaki davranışlarının izlediğinin ve kontrolleri dışında kişisel verilerinin toplanma gücünün giderek arttığının farkındadır. Özellikle reklam faaliyetlerinin tüketicilerin kişisel bilgileri kullanılarak gerçekleştirilmesi bu konuda tüketici tepkilerinin incelenmesini gerektirmektedir. Tüketicilerin gizliliklerine yönelik endişelerinin incelenmesi ve gruplandırılması reklam faaliyetleri konusunda alınacak stratejik kararlar üzerinde etkili olacaktır. Bu çalışmada gözetim algısı, gizlilik endişesi, reklamdan duyulan rahatsızlık, güven, reklamın bilgilendiriciliği, reklamın eğlendiriciliği, finansal avantaj sunması, reklama yönelik tutum, reklama tıklama niyeti değişkenleri ile gelir, yaş, eğitim düzeyi demografik değişkenleri baz alınarak kümeleme analizi yapılmış ve pazar bölümlerinin oluşturulması amaçlanmıştır. Bu amaç doğrultusunda hiyerarşik ve hiyerarşik olmayan kümeleme analizlerinin bir arada kullanılmıştır. Veri seti üzerinde uygulanan analizler sonucunda birbirine benzeyen ve diğer gruptaki cevaplayıcılardan farklılaşan dört küme ortaya çıkmıştır: Gizlilik Odaklılar, Kararsızlar, Kayıtsızlar ve Değer Odaklı
Monitoring the live weight of Hereford breeding cattle under pasture conditions
Authors: Barsukova M. A. , Ivanova O. A. , Afanasyeva I. A. , Kochneva M. L. , Narozhnykh K. N.
Published: May 2024

Assessing the growth potential and sustainability of breeding stock productivity makes it possible to predict effective herd management, including the duration of use of cows, significantly affecting the potential economic efficiency of raising young animals. The object of the study was data on live weight and average daily gain of Hereford cows and heifers. An assessment was made of Hereford cows’ live weight and growth rate and replacement young cattle of different years of birth, bred under conditions of year-round keeping on pasture. Assessing the growth potential of animals forming a herd for more than 15 years allows us to evaluate the trends that have led to current productivity. Keeping animals on pasture all year round, on the one hand, allows for the formation of animal resistance to environmental conditions; on the other hand, there is a tendency for the year of birth to influence the productive performance of animals, especially at the stage of raising them as replacement young animals. Still, these differences are smoothed out in the future, which today allows us to have a herd equalized by live weight. A significant influence of cows ’ birth year on their growth rates has been established. The study aimed to assess the live weight and growth rate of Hereford cows and young animals from the breeding herd, born in different years. The study’s objectives included evaluating the final weight of animals in the herd and assessing their live weight and average daily gain at the selection stage at the age of 15 months.
Transformation of integrated formations in industry
Authors: Chernova S. G. , Ozhogova O. V.
Published: May 2024

Modern realities are such that the priority in the activities of any company is its efficiency, and it does not matter in what area or sector of the economy it operates. Making a profit is the main goal for managers, and even more so for company owners, and any opportunity to minimize costs and thereby increase their assets will be used by business. One such way for large corporations to reduce costs is to move from the status of a holding structure to that of a group of companies. If necessary, companies that have chosen such an organizational and legal form can quickly respond to changes in the external environment and focus the necessary company resources in one direction to promptly decide on a strategic task and its immediate implementation. Such associations manifest themselves most clearly in extreme conditions, and where other companies go into the red, they show positive dynamics in revenue growth. The article presents the results of the author’s research on the above topic. For analysis, some aspects of the organizational activities of holding structures and groups of companies were selected, such as legal issues, the status of companies, the possibility of bankruptcy and mutual liability of organizations within the company, consolidation and redistribution of profits, finances, resources, means of production and logistics; image and business reputation; control system; risks; relationships with partners and employees; pricing policy and taxation. Groups of companies operating in agro-industrial complexes and agriculture have proven to be more mobile and adapt faster in unstable economic conditions due to the decentralization of legally free company members.
Time of Siberia
Authors: Plotnikov I. N.
Published: May 2024

A theoretical and practical substantiation of the need for a new economic policy in Siberia is carried out. The basis for this research and analysis was the Krasnoyarsk Economic Forum, which took place from March 1 to March 3, 2023, the St. Petersburg International Economic Forum, which took place in June 2023, and speeches by experts, analysts, and economists during the past and also the current year. At these, as well as many other economic forums, participants, experts, and analysts shared their opinions on changing the economic course in our country. Also, they discussed the development of new logistics and the so-called turn to the East. In this process, it was noted that Siberia is playing a pivotal role, becoming a logistics center and a creator of the economy. Why Siberia and not some other regions of Russia? Why is it now, despite numerous risks, that the time has come for Siberia? What conditions are necessary for regular successful business and economic development in general? This study is aimed at finding answers to these and other questions. There are many reasons for this, but the main ones are economic. The time has come to urgently change priorities in developing our economy to ensure the transition to our high-tech manufacturing economy using scientific intelligence and robotization. Only Siberia and our other regions can provide the Russian economy with all the necessary natural resources, such as water, forest, energy, and other resources. Siberia at present, and in the future for external and internal reasons, is safe for solving all economic problems. Due to its geographical location, Siberia allows us to favorably and quickly activate all supply chains with our partners, not only in Asia and the East. It is essential for the economy and business that Siberia, in the conditions of the Northern Military District, has no threat to development. The industrial production index should be the final indicator demonstrating the development of the Siberian economy. The first practical results are already there; based on the results of the past 2023, it was noted that the GDP in our country amounted to more than 3.6%, and Siberia plays an essential role in this.
Features of using Tropicana 1 on potatoes in the forest steppe of Western Siberia
Authors: Galeev R. R. , Zhuchaev K. V. , Sorokoletov O. N. , Novikov E. V. , Potapov P. N.
Published: May 2024

The results of experimental studies on the effectiveness of using the medicine Tropikanka 1 during the growing season of potatoes of the Vega (early) variety are presented. Arid conditions were observed during the experiments, especially in May and June. Tropikanka 1 was used during the potato growing season by spraying plants at the beginning of budding and mass flowering in concentrations of 0.005, 0.01, and 0.02% with a working fluid flow rate of 300 l/ha. Spraying with water was used as a control. The research aims to develop ways to use environmentally friendly organic fertilizer to stimulate the growth and development of potatoes and increase their yield with good quality and product safety. It was shown that on gray forest heavy loamy soil of the forest-steppe of the Ob region under conditions of acute moisture deficiency in May, June, and early July 2023, the use of Tropikanka 1 during the potato growing season accelerated the rate of progression of the phenological phases of potatoes by two days compared to the control (water). The maximum leaf area was formed during the use of the drug Tropikanka 1, especially at a concentration of 0.01% - 1.4 times higher than the control. Against the background of spraying potato plants during the growing season with Tropikanka 1, the yield of tubers increased by 1.3 times. The total yield in the variants with spraying plants with Tropikanka 1 at a concentration of 0.01%for the early variety Vega was 27.1 t/ha, 21% higher than the control. An increase in marketable yield of up to 30% was noted when using liquid fertilizer based on dilution of poultry manure treated with nitric acid. An increase in the quality of potato tubers was established with an increase in dry matter content by 0.3%, starch by 0.4%, and vitamin C by 0.6% mg/kg. The concentration of nitrates was below the MPC. It was noted that using liquid fertilizer Tropikanka 1 did not reduce the safety indicators of the early potato variety Vega tubers during long-term storage.
Pengaruh Komunikasi dan Lingkungan Kerja Terhadap Kinerja Pegawai RSJ HB Saanin Padang
Authors: Muhendra Riski , Agus Sutardjo  , Adawiyah Dina
Published: May 2024

Penelitian dilakukan tujuannya guna mengetahui Pengaruh Komunikasi Dan Lingkungan Kerja pada Kinerja Pegawai RSJ HB Saanin Padang.Metode pengumpulan data yang digunakan dalam penelitan ini yaitu dengan menggunakan studi lapangan serta studi kepustakaan. Teknik mengumpul datanya memakai dokumentasi, wawancara serta angket. Datanya berjenis kuantitatif mempergunakan sumber primer. Populasi penelitian meliputi pegawai RSJ Saanin Padang sejumlah 228 orang dan sampelnya mempergunakan teknik probability sampling didapatkan total sampel menjadi 70 responden. Teknik menganalisis datanya memakai analisa regresi linier berganda, koefisien determinan, serta menguji hipotesis dengan uji t serta uji F. Hasil yang diperoleh antara lain: Komunikasi positif serta signifikan memengaruhi kinerja pegawai RSJ HB Saanin Padang secara khusus. Lingkungan kerja positif serta signifikan memengaruhi kinerja pegawai RSJ HB Saanin Padang secara parsial. Komunikasi (X1) serta lingkungan kerja (X2) secara simultan positif serta signifikan memengaruhi kinerja pegawai RSJ HB Saanin Padang.
Pengaruh Motivasi Terhadap Prestasi Kerja (Studi Kasus pada Karyawan Kontrak RSD LPG PT Pertamina Integrasi Terminal Teluk Kabung)
Authors: Azmi Muhammad , Novabegawati Novabegawati
Published: May 2024

Penelitian ini bertujuaan untuk menganalisis dan menentukan: 1) Untuk mengetahui indikator-indikator yang mengontrol motivasi dan prestasi kerja karyawan kontrak RSD LPG di PT Pertamina Integrasi Terminal Teluk Kabuang. 2) memastikan apakah prestasi kerja pegawai kontrak di RSD LPG PT Pertamina Integrasi Terminal Teluk Kabuang berpengaruh terhadap motivasi pegawai. Penelitian ini menggunkan sampel sebanyak 53 orang dengan menggunakan metode purposive sampling. Analisis penelitian ini dilakukan dengan menggunakan analisis regresi linier sederhana dan analisis deskriptif variabel. Hasil penelitian dan pengujian hipotesis diperoleh: 1) Indikator motivasi kerja yang dominan pada pekerja kontrak LPG RSD PT Pertamina Integrasi Terminal Teluk Kabuang adalah indikator kebutuhan hubungan, sedangkan indikator prestasi kerja karyawan kontrak RSD LPG PT Pertamina Integrasi Terminal Teluk Kabung yang dominan adalah indikator pengetahuan. 2) Motivasi berpengaruh secara parsial terhadap prestasi kerja karyawan kontrak RSD-LPG PT Pertamina Integrasi Terminal Teluk Kabung. Hasil analisis terlihat kemunculan t-score hitung sebesar 10,450 lebih tinggi dari t-tabel sebesar 2,007. Kemudian diperoleh nilai signifikansi variabel motivasi kerja sebesar 0,000 < 0,05, sehingga Ho ditolak.
Analisis Perbandingan Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19 pada Perusahaan Maskapai Penerbangan yang Terdaftar di BEI
Authors: Yunia Yunia , Teti Chandrayanti  , Rizka Hadya
Published: May 2024

Penelitian ini bertujuan untuk membandingkan kinerja keuangan maskapai penerbangan yang terdaftar di BEI sebelum dan saat pandemi covid-19. Populasi pada penelitian ini adalah laporan keuangan maskapai penerbangan. Teknik pengambilan sampel ini menggunakan metode purposive sampling. Data penelitian menggunakan data sekunder yang dikumpulin melalui laporan keuangan yang dikeluarkan oleh perusahaan. Metodologi yang digunakan pada penelitian ini yaitu event study atau sering disebut study peristiwa, uji dalam penelitian ini menggunakan uji kolmogorov-smirnov dan hipotesis menggunakan uji t. Hasil penelitian ini menyatakan bahwa kinerja keuangan maskapai penerbangan yang diukur dengan rasio liquiditas, rasio aktivitas, rasio solvabilitas, dan rasio profitabilas sebelum covid-19 berbeda secara signifikan dan lebih baik dibandingkan saat covid-19.
Pengaruh Keragaman Sosial Dewan Komisaris dan Kompensasi Eksekutif Terhadap Tax Avoidance pada Perusahaan Sub Sektor Perbankan di Bursa Efek Indonesia
Authors: Ningsih Livia Widya , Agus Sutardjo  , Dica Lady Silvera
Published: May 2024

Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh keberagaman sosial pada dewan komisaris dan kompensasi eksekutif terhadap penghindaran pajak pada perusahaan sub sektor perbankan di Bursa Efek Indonesia. Dalam penelitian ini digunakan beberapa perusahaan sub sektor perbankan yang dipilih dengan menggunakan metode purposive sampling. Data diperoleh melalui laporan tahunan yang diunduh melalui www.idx.go.id. Data yang digunakan adalah tahun 2016 sampai dengan tahun 2020. Metode analisis data yang digunakan untuk membuktikan kebenaran hipotesis adalah regresi berganda yang diolah dengan bantuan program SPSS. Pada hasil pengujian hipotesis pertama ditemukan bahwa keberagaman gender berpengaruh signifikan terhadap penghindaran pajak pada perusahaan sub sektor perbankan di Bursa Efek Indonesia. Hasil pengujian hipotesis kedua menemukan bahwa keberagaman usia tidak berpengaruh signifikan terhadap penghindaran pajak pada perusahaan perbankan di Bursa Efek Indonesia. Pada pengujian hipotesis ketiga ditemukan bahwa keragaman pendidikan dewan komisaris berpengaruh signifikan terhadap penghindaran pajak pada perusahaan sub sektor perbankan di Bursa Efek Indonesia. Pada pengujian hipotesis keempat ditemukan bahwa kompensasi eksekutif berpengaruh signifikan terhadap penghindaran pajak pada perusahaan sub sektor perbankan di Bursa Efek Indonesia, sedangkan hasil pengujian hipotesis kelima ditemukan bahwa keragaman gender, usia, pendidikan, dan eksekutif kompensasi secara bersama-sama berpengaruh signifikan terhadap penghindaran pajak. pajak) pada perusahaan subsektor perbankan di Bursa Efek Indonesia.
Pengaruh Financial Distress dan Leverage Terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)
Authors: Susanti Amelia , Rina Asmeri  , Sri Yuli Ayu Putri
Published: May 2024

Tujuan penelitian ini adalah untuk menguji dan memperoleh fakta empiris mengenai pengaruh kesulitan keuangan dan leverage terhadap konservatisme akuntansi. Populasi dalam penelitian ini berjumlah 48 perusahaan. Sampel penelitian ditentukan dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 11 entitas. Pendekatan analisisnya menggunakan regresi linier berganda, koefisien determinasi, uji asumsi klasik, dan analisis data statistik deskriptif. Gunakan uji t dan uji F untuk menguji hipotesis. Dalam penelitian ini ditemukan bahwa krisis keuangan mempunyai dampak yang baik terhadap konservatisme akuntansi sedangkan leverage tidak mempunyai pengaruh. Uji F menghasilkan kesimpulan bahwa konservatisme akuntansi dipengaruhi secara signifikan oleh kesulitan keuangan dan leverage secara simultan.
Pengaruh Etika Profesi, Kecerdasan Emosional dan Pengalaman Auditor Terhadap Kualitas Audit (Studi Empiris pada KAP di Kota Padang) Tahun 2021
Authors: Putri Meisy Dwi , Rina Asmeri  , Meri Yani
Published: May 2024

This study aims to determine and examine the effect of Professional Ethics and Emotional Intelligence and Auditor Experience on Audit Quality for Auditors at Public Accounting Firms in Padang City partially and simultaneously. This study uses an associative approach, namely research that aims to analyze the relationship between one variable and another. The population in this study are auditors who work at a Public Accounting Firm in Padang City using the Saturated Sanpling method. The results of this study are as follows: Partially Professional Ethics has an effect on Audit Quality, while Emotional Intelligence and Auditor Experience partially have no effect on Audit Quality. Simultaneously the Professional Ethics of Emotional Intelligence and Auditor Experience have an effect on Audit Quality.
Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Moderasi pada Perusahaan Manufaktur Subsektor Pulp and Paper yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020
Authors: Sari Vivi Mulia , Yuli Ardiany
Published: May 2024

Dalam riset ini, kebijakan utang akan dipakai selaku elastis moderasi buat menganalisa gimana penangkisan pajak serta profitabilitas mempengaruhi angka industri pada industri manufaktur pulp serta kertas yang tercatat di BEI antara tahun 2016-2020. Enam industri terkait pulp serta kertas yang tercatat dalam BEI menjadi sampel riset. Total 30 pengamatan, dipilih melalui seleksi purposive. Data laporan tahunan dapat dilihat di file Indo- Exchange (IDX). Data kuantitatif dipakai pada riset ini. Metode dokumentasi ialah metode pengumpulan data dipakai dalam riset ini. Menggunakan analisis regresi moderat untuk analisis data (MRA). Temuan penelitian menunjukkan bahwa: 1) Untuk tahun 2016-2020, penghindaran pajak dengan cara parsial akan berdampak negatif yang cukup besar kepada angka industri pada pabrik pulp serta kertas yang tercatat  pada BEI. 2) Pada subsektor pulp serta kertas yang tercatat dalam BEI periode 2016–2020, profitabilitas berakibat minimun kepada angka industri. 3) Untuk jangka waktu 2016–2020, kebijaksanaan pinjaman pada subsektor pulp serta kertas yang terdaftar di BEI dapat mengurangi dampak negatif penghindaran pajak terhadap nilai usaha. 4) Kebijaksanaan pinjaman pada subsektor pulp serta kertas yang tercatat dalam BEI periode 2016–2020 tidak mampu mengurangi dampak profitabilitas kepada nilai industri.
Pengaruh Pajak Penghasilan, Tunneling Incentive, dan Tax Minimization Terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Listing di BEI pada Tahun 2016-2020
Authors: Mahdeni Hamdika , Teti Chandrayanti  , Andre Bustari
Published: May 2024

Penelitian ini bertujuan untuk melihat bagaimana pengaruh pajak penghasilan, tunneling incentive dan tax minimization terhadap keputusan transfer pricing. Sampel pada penelitian ini perusahaan manufaktur sektor industri barang konsumsi yang listing di Bursa Efek Indonesia   yaitu sebanyak 10 perusahaan dengan periode penelitian selama 4 tahun yaitu 2016-2020. Penelitian ini menggunakan data sekunder yang di peroleh dari laporan keuangan yaitu laporan laba rugi komprehensif, laporan posisi keuangan, laporan perubahan ekuitas, dan laporan arus kas. Hasil penelitian menunjukan bahwa pajak penghasilan secara parsial berpengaruh signifikan dan memiliki arah positif terhadap keputusan transfer pricing. Tunneling incentive secara parsial  berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing. Tax minimization secara parsial berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing. Variabel pajak penghasilan, tunneling incentive dan tax minimization secara simultan berpengaruh siginifikan terhadap keputusan transfer pricing.
Analisis Persepsi Kebermanfaatan, Kemudahan Penggunaan dan Kepercayaan terhadap Minat Penggunaan Financial Teknologi Sebagai Layanan Pembayaran Digital
Authors: Qibtiyana Mariyatul , Ali Hapzi
Published: May 2024

In the digital era, the primary focus is on the use of fintech as a payment tool. This research delves into the factors influencing fintech adoption within the financial sector, primarily focusing on perceived usefulness, ease of use, and trust in the technology. Highlighting these factors, the study demonstrates their impact on user interest in adopting fintech. The research methodology involves data collection from literature reviews and observations. Fintech is regulated by financial authorities and offers transactional convenience. The research concludes that the success of fintech adoption strongly correlates with perceived usefulness, ease of use, and trust. Positive perceptions regarding the benefits and user-friendliness of fintech drive its adoption, providing a foundation for fintech companies to enhance their services
Pengaruh Kompetensi, Budaya Kerja, dan Teknologi Informasi di Era Endemi pada Kinerja Guru pada SMK XYZ
Authors: Muhajirin Adi , Oetari Poernamasasi Ida , Tussoleha Rony Zahara , Ali Hapzi
Published: May 2024

Studi literatur semantik ini bertujuan untuk mengidentifikasi pengaruh kompetensi, budaya kerja, dan teknologi informasi di era endemi terhadap kinerja guru di SMK XYZ. Dalam menghadapi tantangan yang disebabkan oleh endemi, kompetensi guru menjadi faktor kunci dalam menjaga kualitas pendidikan. Budaya kerja yang positif dan dukungan teknologi informasi yang tepat juga dapat mempengaruhi kinerja guru secara signifikan. Selain kompetensi, budaya kerja juga memiliki dampak yang signifikan pada kinerja guru. Budaya kerja yang positif, di mana kolaborasi, komunikasi, dan dukungan antar guru dan staf sekolah dihargai, dapat menciptakan lingkungan yang memotivasi guru untuk memberikan yang terbaik dalam menghadapi tantangan endemi. Manajemen sekolah perlu menciptakan atmosfer yang mendukung budaya kerja yang positif. Hasil penelitian literatur ini menunjukkan bahwa kompetensi guru memiliki peran yang sangat penting dalam meningkatkan kinerja mereka di era endemi. Guru yang memiliki pengetahuan yang mendalam dalam mata pelajaran dan keterampilan pedagogis yang kuat cenderung memberikan hasil pembelajaran yang lebih baik kepada siswa. Oleh karena itu, pendidikan dan pelatihan yang berkelanjutan untuk meningkatkan kompetensi guru harus menjadi prioritas dalam manajemen sekolah.
Strategi Inovatif Dalam Pengelolaan Sumber Daya Manusia: Meningkatkan Kinerja Organisasi Di Era Digital
Authors: Rizal Fahmi , Rony Zahara Tussoleha
Published: May 2024

This journal discusses innovative strategies that can be applied in human resource management (HRM) to enhance organizational performance in the digital era. With rapid changes in technology and the business environment, organizations need to develop innovative approaches in managing their human resources. The article explores various innovative strategies, including the adoption of cutting edge technology, employee skill development, and adaptation to organizational cultural changes. The implementation of these innovative strategies can help organizations remain relevant and competitive in the evolving market.
Lacrimal sac dacryolith treated with endoscopic dacryocystorhinostomy: A case report and literature review
Authors: Goyal Pankaj , Chatterjee Chandrani
Published: May 2024

Dacryolith is a concretion within the nasolacrimal systemthat may calcify and cause further obstruction of the nasolacrimal pathway. It may cause intermittent epiphora without inflammation or recurrent dacryocystitis and is often diagnosed during dacryocystorhinostomy (DCR). We report the case of a lacrimal sac dacryolith in a 37-year-old man who was referred to our hospital from the eye clinic with complaints of epiphora that were not relieved by medication. He had no history of epiphora. During endoscopic DCR, the presence of dacryolith in the lacrimal sac was detected and completely removed while the pus was drained. The patient was discharged on the second postoperative day with systemic and topical antibiotics. During routine follow-up, the patient was in good condition and had no complaints. We aim to raise awareness among clinicians of this unusual cause of nasolacrimal duct obstruction, which can be successfully managed with endoscopic DCR rather than an open external approach.
Omphalopagus parasitic twin: A case report and literature review
Authors: Yadav Ramdhani , Bakhteyar Asjad Karim , Keshri Rupesh , Chaubey Digamber , Rahul Sandip Kumar
Published: May 2024

Parasitic conjoined twins arise from the embryonic death of one twin, whose body parts remain vascularized and attached to the primary twin. Parasitic twins are rare and present unique challenges regarding the location of their attachment to the autosite and shared organs. In this case report, we describe the presentation and treatment of a parasitic omphalopagus twin that shared its liver with the autosite left liver lobe. The condition was not recognized before delivery, most likely due to the lack of prenatal care in the remote rural area to which the patient belonged. After a vaginal delivery, the twins were referred to our tertiary center, where a successful separation of the parasitic omphalopagus twin from the autosite was achieved.
Galectin-3 expression by thyroid neoplasms in a center in southwest Nigeria
Authors: Soremekun Ademola Idowu , Olaofe Olaejirinde Olaniyi , Komolafe Akinwumi Oluwole
Published: May 2024

Background: Galectin-3 (GAL-3), which is known to be expressed in certain normal tissues and is implicated in tumor progression and metastasis, serves as a valuable marker for distinguishing malignant thyroid lesions from benign thyroid lesions. This study aimed to assess the clinical and histopathological features of thyroid neoplasms at OAUTHC Ile Ife utilizing GAL-3 immunohistochemistry and to compare these findings with those of studies conducted in other regions of the world. Materials and Methods: Histology slides from 56 patients with thyroid neoplasms spanning a 20-year period were subjected to immunohistochemical staining with monoclonal antibodies against GAL-3. Evaluation was based on the 2022 World Health Organization Classification of Thyroid Neoplasms, categorizing marker expression as follows: 1+ (10–25% stained cells), 2+ (26–50% stained cells), 3+ (51–75% stained cells), and 4+ (>75% stained cells). Negative staining indicated no staining, while localized staining (focal) represented <50% of cells stained (1+ or 2+), and diffuse staining indicated >50% of cells stained (3+ or 4+). Results: A total of 56 patients with neoplastic thyroid disease were studied, including 15 males and 41 females. Among the 16 benign neoplastic lesions, four (25.0%) exhibited focal GAL-3 expression, while 12 (75.0%) showed no expression. Among the forty malignant neoplastic lesions, five (12.5%) tested negative for the GAL-3 immunomarker, while 35 (87.5%) demonstrated positive expression to varying degrees. Among the positive malignant lesions, two (5.0%) displayed focal GAL-3 expression, while 33 (82.5%) exhibited diffuse staining of tumor cells. The diffuse and strong expression of GAL-3 was significantly greater in malignant thyroid neoplasms than in benign neoplasms (p<0.05). The sensitivity and specificity of GAL-3 were 88% and 75%, respectively. Conclusion: Our findings align with the previous research indicating that diffuse and strong immunohistochemical expression of GAL-3 is indicative of thyroid gland malignancy. GAL-3 serves as a valuable tool in diagnosing thyroid neoplasms, particularly in cases where histomorphologic characteristics are inconclusive or unclear.
Updated review on malignancy-associated venous thromboembolism: Pathogenesis and comparison between various therapeutic modalities
Authors: Habas Elmukhtar , Habas Ala , Rayani Amnna , Farfar Kalifa , Habas Eshark , Alfitori Jamal , Arrayes Mehdi , Habas Aml , Yousif Abdel-Monem Badawi , Elzouk Abdel-Naser
Published: May 2024

Venous thromboembolism (VTE) is one of the life-threatening complications in cancer patients, the incidence of which is affected by the patient and malignancy-related variables. Location, type, therapeutic route, stage, grade, and non-supportive treatment of the cancer are the most important VTE risk factors. Patient age, ethnicity, and concomitant genetic or acquired comorbidities or thrombophilias are known risk factors for VTE in cancer. All high-risk cancer patients admitted to hospitals or treated as outpatients should receive VTE prophylaxis. Low molecular weight heparin is the main treatment for active malignant VTE. Vitamin K antagonists and non-Vitamin K-dependent oral anticoagulants are used in stable, non-bleeding cancer patients. Anticoagulation should be continued until the cancer is treated or at least controlled. Over the past two decades, randomized clinical and observational trials have improved the pathogenesis and therapeutic knowledge of VTE, but many challenges remain. The lack of an optimal primary prophylaxis method for inpatients and outpatients in oncology and the care of cancer-associated VTE in standard and high-bleeding risk groups are examples for which more clinical research on cancer-associated thrombosis is necessary to address these issues. In this review, we describe the pathogenesis, factors that increase the risk of VTE, and the comparison between the effectiveness of available anticoagulants in the treatment and prevention of VTE in cancer patients.
Epidemiology of cardiovascular diseases related admissions in a tertiary hospital in Hadramout Governorate, Yemen
Authors: Basamed Jamal M , Bahishwan Abdul Raheem , Yousef Musaab Fahmi
Published: May 2024

Background: Cardiovascular diseases (CVDs) are a major challenge confronting physicians in Hadramout Governorate. Little is known about the admission for CVD and outcome at Hadramout Modern Hospital. The aim of this study was to determine the frequency and pattern of CVD admissions in Hadramout Modern Hospital, Hadramout, Yemen. Materials and Methods: This retrospective cross-sectional study included all adult patients admitted for CVDs in the medical ward of Hadramout Modern Hospital from January 01 to December 31, 2023. Results: During the study period, a total of 1020 patients were admitted to the medical word, of which 158 (15.5%) cases were admitted with CVDs. There were 87 (55.1%) males, and the mean age was 58.09±15.08 years. There was a significant age difference between men and women (61.4 years vs. 54.04 years, p=0.002). The most commonly affected age group was those aged 55–64 (32.4%). Uncontrolled hypertension (81.6%), stroke (52.5%), heart failure (37.3%), and acute myocardial infarction (AMI) (36.1%) were the most common CVDs. The mean hospital stay was 7.93±2.83 (2–15 days). There were 220 total deaths in Hadramout Modern Hospital during the study period. Among them, 12 (5.5%) were due to CVDs with no significant sex difference (4 [5.6%] vs. 8 [9.2%]; p=0.549). Conclusion: Given the increasing burden of CVDs in our hospital, it is crucial to understand the epidemiological features of CVDs and their etiological factors to prioritize further research, prevention, and treatment strategies. Additionally, further research is needed in other governorates across the country to identify regions with the highest regional burden of CVDs so that policymakers can reallocate limited resources accordingly.