bluuebunny/crossref_metadata_2025 huggingface dataset:
Integration of Digital Sculpture and Ecological Art: Innovative Application of 3D Modeling Technology
Authors: Wu Wei , Zhang Can , Niu Ruichen
Published: September 2024

It is the trend of the times that digital technology is involved in various professional fields and promotes the integration and development of specialties. Digital sculpture technology, as a kind of new technology means in digital technology, has changed the process and means of sculpture specialty, and has become an important part of ecological art. Digital sculpture has the characteristics of virtuality, interactivity, and digitalization. Compared with traditional sculpture, digital sculpture is virtual in material, novel in structure, and advanced in aesthetics. The article also analyzes the concept and characteristics of ecological art, showing its awareness of environmental protection and respect for natural beauty in artistic creation. The integration of digital sculpture and ecological art is based on three-dimensional modeling technology, which is mainly reflected in the exploration of virtual materials, interactive simulation of the environment, and the dissemination of environmental awareness. Through the case study of cloud and glass bottle horse, this paper shows the practical application and potential value of the integration of digital art and ecological art and emphasizes the important role of this integration in promoting artistic innovation and enhancing public awareness of environmental protection.
Pembuatan jerami terfermentasi probion sebagai pakan alternatif pada ternak sapi terintegrasi di Gampong Blang Krueng Kecamatan Baitussalam Kabupaten Aceh Besar [Making probion fermented straw as an alternative feed in integrated cattle farming in Blang Krueng Village, Baitussalam Sub-District, Aceh Besar District]
Authors: Sutriana Amalia , Hanafiah Muhammad , Melia Juli , Aliza Dwinna
Published: September 2024

Farmers, especially those in Blang Krueng Village, Baitussalam Subdistrict, Aceh Besar District, have so far been raising livestock using traditional or semi-extensive patterns, where livestock are released in pastures or rice fields to find their own feed and in the afternoon given grass that has been cut into pieces. People's livestock businesses still tend to be side businesses or not fully commercially oriented, so the business system is still conventional with a relatively small scale of business ownership. In addition, it is only a side source of income or savings that is used as “Emergency Cash” when needed. The purpose of the activity is to assist farmers in their livestock business, especially in the problem of feed needs that still cannot be met. This activity is carried out using the PRA (Participatory Rural Appraisal) approach. In this case the target audience participates in increasing and analyzing their knowledge about their own conditions so that they can make plans and actions, especially in efforts to raise cattle. The method of processing fermented straw, among others, the straw is aerated so that the moisture content is 40%, the straw is stacked with a length of 2.5 m, a width of 2.5 m and a thickness of 25 cm, on top of the straw layer watered with water that has been mixed with urea until evenly distributed, on top of the straw layer sprinkled with starter until evenly distributed, the straw is stacked again with a thickness of 25 cm trampled until solid, repeated watering of water mixed with urea until evenly distributed, repeated sowing of starter until evenly distributed, so repeated until the pile can reach 3 m, after completion the top is covered with dry leaves such as banana leaves, rice straw is left for at least 3-4 weeks and fermented rice straw is ready to be given to livestock. The results of the service that have been achieved are the availability of alternative feed from fermented straw and can be given to cattle, where the cattle also want to consume it.
Penerapan teknologi tepat guna pada proses produksi U-Neulheu Kelompok Masyarakat Aceh Besar [Implementation of appropriate technology in U-Neulheu Production by Community Group of Aceh Besar]
Authors: Safriani Novi , Moulana Ryan , Iskandar Elvira , Haryani Sri , Aisyah Yuliani
Published: September 2024

U-Neulheu, a traditional Acehnese cooking spice made from roasted grated coconut, is typically produced using simple and limited equipment, leading to an inefficient production process. As a result, both the quality and quantity of the final product are often suboptimal. The integration of technology into the production process remains far from ideal. The aim of this community service activity aims to enhance the quantity and quality of U-Neulheu produced by local partners through the implementation of Appropriate Technology, such as a roasted coconut grinder and dryer. These improvements are expected to increase the partner's income level and living standards. The partners involved in this activity are a group of housewives who produce U-Neulheu in Cot Preh Village, Kuta Baro Sub-District, Aceh Besar District. The methods of this community service activity include counseling, the implementation of technology in the form of a roasted coconut grinder and dryer, as well as technical guidance. The results of the activity show that the partners greatly benefited from the application of this Appropriate Technology. The use of the roasted coconut grinder and dryer in the U-Neulheu production process made it more effective and efficient in terms of both time and cost. In addition, the quantity and quality of U-Neulheu products have also increased. The quantity increase is measurable by the higher number of products produced (50%), while the quality improvement is evident in the smoother and more hygienic products.
Front Matter
Authors: Pengabdian Buletin
Published: September 2024

Buletin Pengabdian: Bulletin of Community Services (Bull. Community. Serv.) is a scientific journal that publishes articles on research related to community engagement practices and processes, carried out by academia, government, private sector, and industry. These manuscripts can originate from community service activities ("PENGMAS"), the student study service (Kuliah Kerja Nyata or KKN), technical guidance, models or concepts, agriculture extension, rural development and agriculture economics studies, and or other implementations to increase community participation in development and community empowerment.Buletin Pengabdian is a peer-review process journal that has been registered and indexed by ISSN  2775-958X (print) and 2807-3975 (online), Directory of Open Access Journal (DOAJ), CAB Abstracts, EBSCO, Google Scholar, Dimensions, Member of Crossref (DOI), WorldCat, Garuda, Oulu University Library, and other scientific databases.Bull Community Serv is published by the Institute for Research and Community Services (LPPM) Universitas Syiah Kuala (USK). This journal is published through a peer-reviewed process by experts from various institutions and various fields of science.
Social Management for The Prevention of Addiction to Social Networks and Anxiety in University Students
Authors: Chávez Claudia Virginia Cortez , Palacios-Serna Lina Iris , Romero Taniht Lisseth Cubas , Roncal Andy Pavel Julca , Soto Idana Beroska Rincón
Published: September 2024

Objective: The objective of this study was to explain from the preventative context the relationship between dependence on social networks and anxiety in university students.
 
Theoretical benchmark: Dependence on social networks is an important factor that can negatively affect mental health, causing behavioral phenomena such as anxiety, stress, depression, among others. Psychosocial problems in university students are related to the presentation of certain behaviors that affect their personal development and academic formation.
 
Method: The type of study is non-experimental and the design of the study was descriptive across the board. The sample was composed of 320 university students of the psychology course. The ARS Scale of Dependence on Social Networks and the EAS Social Anxiety Scale were used as instruments.
 
Results and discussion: The evidence showed a statistically significant correlation between social network dependence and anxiety rho=0,575 (p=0,000). In relation to the factors, the existence of a statistically significant relationship between obsession with social networks, lack of personal control, excessive use and physiological, cognitive and behavioral factors rho>.100 (p=0,000) was determined.
 
Conclusion: The indiscriminate use of networks is associated with symptoms of anxiety in university students.
 
Value: Therefore, preventive actions are guided from a cognitive-behavioral approach to managing social awareness about the effects and repercussions on your professional training and your future, as well as emphasizing the importance of the effective integration of social networks through responsible use.
Изучение Вьетнама и вьетнамского языка в Дальневосточном федеральном университете
Authors: СОКОЛОВСКИЙ Александр Якубович
Published: September 2024

The article examines the history and current state of the study of Vietnam and the Vietnamese language at the Far Eastern Federal University. The scientific and educational direction of training specialists in Vietnam and the Vietnamese language, the role of Russian Vietnamese centers, as well as Vietnamese universities and Vietnamese specialists in the development of Far Eastern Vietnamese studies are shown.
«Расстаться с японоведением не могу…». Интервью с З. Ф. Моргун
Authors: МОРГУН Зоя Фёдоровна
Published: September 2024

In the year of the 125th anniversary of the Oriental Institute, the editorial board of our journal addressed former and current employees of the Institute, representatives of various fields of science, with a request to tell about the past and present of Far Eastern Oriental studies, about the development of their departments and research areas, and about their own professional activities. The collected materials - essays and interviews - will be published in the future on the pages of "News of the Oriental Institute". In this issue, we present to our readers a short version of the conversation with the outstanding Japanologist and the first editor-in-chief of the journal, revived in 1994, Zoya F. Morgun. This material was prepared for publication by A.A. Kireev.
Issues of assessing the FinTech impact on the financial sector's structure
Authors: KRINICHANSKII Konstantin V.
Published: September 2024

Subject. This article examines the areas of penetration of FinTech and the impact of the expansion of FinTech and BigTech companies on the structure of the financial sector.
Objectives. The article aims to analyze the processes of the emergence of the FinTech phenomenon and its growing penetration into all spheres of finance, identify the consequences of these processes for the structure of the financial sector, as well as formulate the principles for the formation of a balanced structure of the financial sector in the context of its ongoing digitalization.
Methods. For the study, I used the systems approach, comparative intermarket analysis, impact analysis of the technological component of economic development at the macro level.
Results. The article reveals the main forms and manifestations of the impact of digitalization on the structure of the financial sector and the main activities and types of services of FinTech companies. The article also formulates the principles for the formation of a balanced competitive structure of the financial sector.
Relevance. The results of the study can be used by the Bank of Russia and other national financial market regulators to improve approaches to building a modern competitive balanced financial structure.
A critical review of domestic and foreign methodological aspects of financial strategies formation using a matrix method in modern realities
Authors: VOROPAEVA Dar'ya A.
Published: September 2024

Subject. The article discusses financial strategies in the corporate finance management system based on a matrix approach.
Objectives. The purpose is, after the analysis of existing financial models in economics that are based on the matrix approach, to identify positive and negative sides of each toolkit, while offering criteria for their comparison, formulated on regional, sectoral, and behavioral aspects.
Methods. The study employs theoretical (analysis, synthesis, modeling, systematization) and empirical (comparison, classification by characteristics, mathematization) methods of scientific research.
Results. I analyzed economic scientific literature concerning domestic and foreign methods of corporate finance management, defined the terms "financial model" and "financial matrix", compared domestic and foreign instruments, developed criteria for evaluating the existing techniques. The criteria enabled to reveal advantages and disadvantages of the matrix strategies mentioned above.
Conclusions. A specific feature of domestic matrix methods is diversification. Moreover, almost all existing financial models are marked by universality: industry differences are ignored. However, each methodological toolkit has its "pros" and "cons", various indicators and financial strategies. At present, there is a need to form a new methodological technique based on the matrix approach. This toolkit can be presented in the form of a financial model characterized by precision and optimality, and would also consider such parameters as industry and regional specifics.
The economic nature and process of formation of accounting estimates and accounting valuations
Authors: KARTASHOV Vladislav S.
Published: September 2024

Subject. Amendments to IAS 8 and, as a result, the revision of the essence of the category Accounting Estimate necessitate the improvement of the Russian methodological framework based on the previous version of the International Standard. When conducting an audit in Russia in accordance with international standards, auditors analyze the category Accounting Estimate, the essence of which is described in IFRS. The article discusses the discrepancy between the essence of the category Accounting Estimate used in the Russian practices of accounting and auditing.
Objectives. The article aims to study the essence of the category Accounting Estimate used in the Russian accounting practice, conduct a comparative analysis of the category under study and the category Accounting Estimate in the International Standards on Auditing (ISA) and Accounting Valuation in the International Financial Reporting Standards (IFRS).
Methods. For the study, I used a systems analysis, the method of comparative research, structuring information, data grouping, deduction, and other methods.
Results. The article clarifies the definitions of the categories Accounting Estimate and Accounting Valuation, distinguishes these categories, and proposes an interrelated categorical system that unites the concepts under consideration. In addition, the article presents the author-developed consolidated list of disclosures of information on accounting estimates and related accounting estimates in financial statements.
Conclusions. The proposals made can increase the degree of harmonization of Russian and International Standards, unify Russian accounting and auditing practices in relation to accounting valuations and accounting estimates.
Achievement Motivation Training and Self Empowerment Sebagai Upaya Pemberdayaan Sumber Daya Manusia di Training Center Telkom University 2024
Authors: Indri Dr
Published: September 2024

Budaya suatu perusahaan dapat dimanfaatkan sebagai andalan daya saing suatu perusahaan dalam menghadapi perubahan dan tantangan. Motivasi berprestasi akan mendorong individu untuk mengerjakan tugas-tugas sebaik mungkin, dalam kaitannya dengan profesi Sementara self-empowerment merupakan kemampuan orang untuk memobilisasi sumber daya yang mereka butuhkan untuk memenuhi kebutuhan mereka sendiri, memecahkan masalah yang muncul, dan mengendalikan hidup mereka. Tulisan ini bertujuan untuk menjelaskan konsep achievement dan self empowerment. Hal ini dilakukan melalui penguatan kemampuan SDM. Hasil pengabdian masyarakat menunjukkan bahwa konsep achievement and self empowerment dapat dicapai melalui Penguasaan serta pemahaman Visi dan Misi perusahaan.
Morphometric Characterization and Production System of Rabbits Reared in the Amoron'i Mania Region Madagascar
Authors:   University Of Turin, Aly Sambiazy
Published: September 2024

A positive and significant correlations (p < 0.001; r=0.71) between age and LW was founded, and a significant correlations (rho= 0.79 vs rho= 0.89) with body length (BL). In summary, our study provides valuable insights into the demographics of rabbit farming, breed characteristics and morphological measurements.
Origin of the Salvadorean Creole Horse
Authors:   University Of El Salvador, MA Ever Alexis
Published: September 2024

although for the most part these animals owned of farmers are descended from those introduced to El Salvador by the spaniards conquerers and colonizers.
The Effect of Knowledge Breadth and Depth on New Product Performance
Authors: Yang Defeng , Jin Lu , Sheng Shibin
Published: September 2024

This study distinguishes two features of a firm's knowledge base - breadth and depth - and elucidates their interplay in determining new product performance. Papers drawing from the knowledge-based view of the firm often argue a positive role for knowledge base in new product development, however empirical evidence shows an equivocal relationship between knowledge base and new product performance. The empirical results from a sample of 192 high-tech firms indicate that a deep knowledge in a specific industry is imperative to a firm's new product success. However, the effect of knowledge breadth is contingent on knowledge depth: a firm's deep knowledge in a specific field causes a systematic shift in the effect of knowledge breadth, from a negative to a positive effect. In other words, knowledge breadth has a negative effect on new product performance for lower levels of knowledge depth, but a positive effect for higher levels of knowledge depth. These findings offer valuable managerial implications for knowledge management, i.e. if firms expand their knowledge base across various fields or submarkets, they need to correspondingly accumulate deep knowledge in each specific field to take advantage of a broad knowledge base.
Entrevista a Jesús Eduardo Sanabria Moyano. Derechos humanos y derecho internacional
Authors: Diaz Castillo Wisman Johan
Published: September 2024

Profesor investigador de la Facultad de Derecho de la Universidad Militar Nueva Granada. Profesor de posgrado de la Universidad Gerardo Barrios, de El Salvador, y de la Universidad Tecnológica Empresarial de Guayaquil, Ecuador. Ha sido investigador del Centro de Investigación en Memoria Histórica Militar de la Escuela Superior de Guerra. Actualmente es investigador en calidad de asociado del Ministerio de Ciencia, Tecnología e Innovación.
National Reunification and Educational Reforms in Vietnam from 1975 to 1985
Authors: Van Kim Nguyen
Published: September 2024

After April 30, 1975, Vietnam became an independent and unified nation. Along with the policies of quickly achieving statehood unification, establishing a national government structure, and fostering consensus and harmony between the two regions of North and South,... various economic, social, educational, and cultural issues are also of particular concern to the Party and the State of Vietnam. Recognizing the role and mission of education in the nation's development, considering education and training, science and technology as the top national policies, Vietnam's education system has early on aimed at promoting the beautiful values of national culture, continuously raising public awareness, nurturing character, and training talented individuals. Education plays a central role in a knowledge-based economy's development, building a learning society, the desire to contribute, fostering a growth mindset, and progressively integrating Vietnam into the world.Through the exploitation of diverse information sources, the article attempts to present and analyze the context and current state of Viet Nam education after 1975; the policies, implemented solutions, and the fundamental achievements of Vietnamese education in the first decade of the unified era.
Thiago de Mello: um poeta forjado no exílio
Authors: Ribeiro Elzimar Fernanda Nunes
Published: September 2024

Afastado de sua terra natal, o exilado se vê afastado de si mesmo, o que o leva a se ressignificar. Aos poetas, especialmente, o desafio é maior, pois precisam repensar sua relação com a própria criação artística, diante da ausência da cultura e da língua de origem. O presente trabalho elucida os momentos diferentes de exílio do poeta Thiago de Mello, com a intenção de analisar como sua poesia foi modificada pela experiência de ter vivido no Chile entre 1958 e 1965, que ficou plasmada no livro Faz escuro mas eu canto.
PENGARUH PENGUNGKAPAN EMISI KARBON DAN PENERAPAN SISTEM MANAJEMEN LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DENGAN CEO POWER SEBAGAI VARIABEL MODERASI
Authors: Imansari Lisa Cahyani , Irmadariyani Ririn , Sayekti Yosefa
Published: September 2024

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan emisi karbon dan penerapan Sistem Manajemen Lingkungan ISO 14001 terhadap kinerja lingkungan perusahaan, dengan CEO Power sebagai variabel moderasi. Metode yang digunakan adalah studi kuantitatif, menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2023. Teknik purposive sampling digunakan untuk memilih sampel yang sesuai berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan regresi moderasi melalui perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon memiliki pengaruh positif signifikan terhadap kinerja lingkungan, sedangkan penerapan Sistem Manajemen Lingkungan ISO 14001 tidak menunjukkan pengaruh signifikan. CEO Power tidak memoderasi hubungan antara pengungkapan emisi karbon dan kinerja lingkungan, maupun hubungan antara penerapan Sistem Manajemen Lingkungan ISO 14001 dan kinerja lingkungan. Penelitian ini memberikan kontribusi bagi perusahaan dalam meningkatkan transparansi dan implementasi praktik keberlanjutan lingkungan, serta memberikan wawasan bagi penelitian selanjutnya untuk mempertimbangkan metodologi kuantitatif lain yang dapat mengurangi subjektivitas dalam penilaian pengungkapan.
FACTORS THAT INFLUENCE OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS WITH AUDIT COMMITTEE AS MODERATING VARIABLE
Authors: Riviera Riviera Allie , Murtanto Murtanto , Ice Ice Nasyrah Noor
Published: September 2024

Penelitian ini mengkaji pengaruh elemen Fraud Hexagon (Pressure, Opportunity, Rationalization, Capability, Arogance, dan Collusion) terhadap Fraudulent Financial Statement dan peran moderasi Komite Audit. Dengan menggunakan data cross-sectional dari 435 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2022, penelitian ini menemukan bahwa Opportunity, Rationalization, Capability, Arogance, dan Collusion berpengaruh positif terhadap Fraudulent Financial Statement, sedangkan Pressure tidak berpengaruh. Komite Audit memperkuat pengaruh Opportunity tetapi memperlemah pengaruh Pressure, Rationalization, Capability, Arogance, dan Collusion terhadap Fraudulent Financial Statement. Temuan ini berkontribusi untuk memahami mekanisme pencegahan kecurangan dalam pelaporan keuangan.
THE INFLUENCE OF CORPORATE SUSTAINABILITY ON TAX DISTRIBUTION AND DIVIDEND DISTRIBUTION
Authors: Siagian Valentine , Sinaga Nensy Dwi Putri
Published: September 2024

This study investigates the impact of corporate sustainability on effective tax rates and dividend payout ratios among companies listed in the LQ45 index over the period from 2018 to 2022. Corporate sustainability is increasingly recognized as a crucial aspect of business strategy, influencing financial structures and shareholder value distribution. Utilizing a panel data analysis taken from Bloomberg, we explore how sustainability growth rate affect their tax strategies and dividend policies. Our findings reveal a nuanced interaction between corporate sustainability and fiscal obligations. Specifically, the study indicates that higher levels of corporate sustainability correlate with a lower effective tax rate; however, this relationship is statistically insignificant. This suggests that while sustainable practices may influence tax-related decisions, other factors such as changes in tax legislation, profitability, and tax planning strategies might play more pivotal roles in determining the effective tax rate. Conversely, the impact of corporate sustainability on dividend payout ratios is both negative and statistically significant. Companies with robust sustainability practices tend to reinvest a greater portion of their earnings back into the business to support sustainable growth and long-term value creation, leading to lower dividend distributions. This finding highlights the prioritization of capital retention over immediate shareholder returns among sustainably focused firms in the LQ45 index. This research contributes to the understanding of how sustainability initiatives intersect with financial policies within Indonesian listed companies. The insights provided could help investors and policymakers better understand the financial implications of sustainability growth rate, particularly in emerging markets where such practices are gaining momentum. The results also suggest areas for further research, particularly in exploring the indirect pathways through which sustainability might influence corporate financial policies.
Kegiatan Pengabdian kepada Masyarakat ini berupa pelatihan public speaking pada mahasiswa Jurusan Pendidikan Bahasa dan Sastra Indonesia Universitas Musamus. Pelatihan public speaking ini berguna untuk meningkatkan kemampuan berbicara mahasiswa di depan umum dan dapat meningkatkan nilai akademik mahasiswa. Kegiatan Pengabdian Kepada Masyarakat ini dilakukan di Universitas Musamus yang terletak di Kota Merauke. Kegiatan Pengabdian Kepada Masyarakat ini menggunakan metode ceramah dalam memaparkan materi kepada mahasiswa Jurusan Pendidikan Bahasa Indonesia kemudian dilanjutkan dengan sesi praktik. Pada sesi praktik mahasiswa diberikan kesempatan untuk mempraktikkan atau mengaplikasikan materi yang telah diberikan di awal kegiatan. Pada kegiatan ini, mahasiswa Jurusan Pendidikan Bahasa dan Sastra Indonesia antusias mengikuti pelatihan mulai dari awal hingga kegiatan selesai.
Authors: Subekti Adaninggar Septi
Published: September 2024

This community service activity was conducted in the form of a public lecture on introducing principles of critical media literacies to learners studying at the English Language Education Study Programme of Universitas Sarjanawiyata Tamansiswa (UST), Yogyakarta. The public lecture was conducted at the Faculty of Teachers' Training and Education and was attended by as many as 37 learner participants from different semesters. Among the key contents of the session, the facilitator raised the participants' awareness that texts are never neutral. They are made by someone, somewhere, for some reason. They are created from a particular perspective to tell particular messages. The participants were also facilitated to realise that various media around them such as movies, TV series, news, and advertisements are also ‘texts’ that are not free from the influences of the authors behind them. By the end of the lecture, as seen from the question-and-answer session, it can be seen that the participants have been successfully facilitated to have a certain degree of critical media literacies. Despite the possible limitations, this community service activity could pave the way for more endeavours to facilitate prospective teachers to be critically literate, and able to facilitate their future students to be able to do so as well in the future.
Pendampingan Keluarga Sadar Gizi (KADARZI) Untuk Meningkatkan Kualitas Gizi Anak Usia Dini
Authors: Purnamasari Yayu Mega , Jazariyah Jazariyah , Wahyudi Ayu Vinlandari
Published: September 2024

Kegiatan ini bertujuan untuk memberikan pendampingan terkait keluarga sadar gizi (KADARZI) kepada para orang tua yang memiliki anak usia dini guna meningkatkan kualitas gizi anak usia dini di Desa Sampiran Kecamatan Talun Kabupaten Cirebon. Pendampingan KADARZI ini dilakukan dengan memberikan materi terkait pentingnya kualitas gizi bagi anak usia dini, serta memberikan kesempatan kepada orang tua yang memiliki anak usia dini untuk mengisi kuesioner serta berekspresi dengan mengikuti alur permainan yang sudah dirancang. Hal tersebut bertujuan untuk memberikan pemahaman lebih tentang gizi bagi anak usia dini, seperti halnya menu sehat untuk anak usia dini. Permasalahan gizi anak usia dini menjadi permasalahan yang kompleks, karena hal tersebut berkait dengan kesehatan, pertumbuhan, dan perkembangan anak usia dini, yang mana merupakan generasi penerus bangsa. Kegiatan pengabdian ini menggunakan metode Participatory Action Research (PAR), dimana abdimas menjadi turut berkontribusi dalam kegiatan pendampingan, yakni ikut memberikan materi kepada para peserta, Setelah diberikannya pendampingan terkait KADARZI, terlihat para peserta antusias dalam mengikuti seluruh alur pendampingan, dan memiliki pengetahuan tambahan terkait gizi bagi anak usia dini. Hal tersebut tergambar dari kuesioner yang diis oleh para peserta, juga ketika proses pemainan tentang pemahaman gizi.
Edukasi Keamanan Pangan dan Gizi Bagi Warga RPTRA Amanah Bunda Tanjung Duren Jakarta
Authors: Lestari Diana , Waturangi Diana Elizabeth , Yulandi Adi , Wijaya Laura , Sabrina Feliciana , Vanessa Valencia
Published: September 2024

Penyakit bawaan pangan masih merupakan masalah penting di negara berkembang termasuk Indonesia.  Penyakit ini berdampak terhadap keamanan pangan serta kesehatan masyarakat. Diare masih merupakan penyebab mortalitas tertinggi diantara berbagai penyakit lain untuk anak-anak di bawah usia lima tahun. Kontrol terhadap penyakit bawaan pangan dapat dilakukan melalui peningkatan sanitasi serta gizi dalam kehidupan anak-anak sehari-hari. Namun sayangnya, pengetahuan yang terbatas dari para ibu rumah tangga tentang bagaimana menyiapkan pangan yang aman dan bergizi berkontribusi besar terhadap permasalahan ini.  Karena itu, sangat diperlukan untuk melakukan edukasi publik terkait keamanan pangan dan gizi. Dalam kegiatan ini, kami membagikan pengetahuan kepada warga di RPTRA Amanah Bunda Tanjung Duren Jakarta, sebagai salah satu pencegahan dan strategi untuk mengurangi permasalahan penyakit bawaan pangan. Tujuan dari kegiatan ini adalah untuk meningkatkan pemahaman IRT di lingkungan RPTRA Amanah Bunda tentang pangan aman dan bergizi. Dari kegiatan ini terdapat peningkatan pengetahuan peserta setelah pemaparan materi mengenai pangan dan gizi.
Pendampingan Pelaporan Pajak dan Desain Logo Usaha Jasa Setrika Mama Nawa Cikarang Pusat
Authors: Permatasari Maulina Dyah , Kamela Hurian , Yahya Adibah , Pratama Jessica Ayu , Saputra Aji
Published: September 2024

Teknologi informasi berkembang pesat di era globalisasi, berdampak besar pada berbagai aspek kehidupan, termasuk bisnis. Mitra merupakan usaha mikro yang bergerak di bidang jasa setrika yang berlokasi di Cikarang Pusat.  Namun, banyak pelaku UMKM yang kurang paham soal pajak, kurang mencatat keuangan, dan kurang sadar akan kewajiban pajak. Untuk mengatasi masalah ini, dilakukan pendampingan mengenai pemahaman pajak serta pembuatan logo usaha jasa setrika uap Mama Nawa. Kegiatan ini melibatkan tahap survei, pelatihan pajak, pendampingan pembuatan NPWP (Nomor Pokok Wajib Pajak) dan tata cara pelaporan pajak tahunan melalui e-filing, serta pembuatan logo usaha. Hasilnya menunjukkan peningkatan pemahaman mitra tentang pajak, yang diharapkan dapat mengelola bisnisnya lebih baik. Kesimpulannya, pendampingan ini berhasil meningkatkan kesadaran dan kemampuan pengelolaan pajak mitra, mendukung kelancaran usaha dan diharapkan memberi manfaat lebih besar bagi ekonomi lokal. Langkah berikutnya diharapkan dapat memberikan pendampingan mengenai pengembangan usaha, sehingga bisnis yang dijalankan dapat berkelanjutan.
Tempe Drink Making Training, Physical Activity Education and Optimization of Madrasah Health Units for Madrasah Teachers in Manado
Authors: Lestari Utami Sasmita , Angmalisang Elvin Clara , Jayanti Meilani
Published: September 2024

Masa remaja merupakan masa transisi dari anak-anak menuju dewasa. Masa remaja dapat menjadi salah satu indikator kesehatan pada usia dewasa. Pola konsumsi dan rendahnya aktivitas fisik pada remaja memicu terjadinya obesitas yang menjadi faktor risiko terjadi dislipidemia. Tempe mengandung protein yang berpengaruh terhadap perbaikan profil lipid. Modifikasi tempe menjadi minuman tempe membuat penyajian tempe lebih praktis dan disukai oleh remaja. Kegiatan ini bertujuan untuk meningkatkan peran guru madrasah dalam pencegahan dislipidemia pada remaja putri melalui pelatihan pembuatan minuman tempe, edukasi aktivitas fisik dan optimalisasi UKM. Guru adalah sosok yang langsung berhadapan dengan remaja yang merupakan peserta didik untuk mentransfer pengetahuan dan keterampilan dalam berperilaku hidup sehat. Selain itu, proses pemberian pendidikan kesehatan juga perlu ditunjang oleh sarana dan prasarana yang mumpuni yaitu melalui optimalisasi fungsi dan program-program UKM. Sebanyak 26 guru madrasah berpartisipasi pada kegiatan ini. Kegiatan ini dilakukan dengan beberapa tahap kegiatan yaitu penyuluhan mengenai dislipidemia dan potensi minuman tempe sebagai upaya pencegahan dislipidemia pada remaja putri dan dilanjutkan dengan pelatihan pembuatan minuman tempe. Selanjutnya, penyuluhan mengenai aktivitas fisik dan pelatihan optimalisasi fungsi UKM dan pengembangan media promosi kesehatan. Hasil kegiatan pengabdian masyarakat ini diharapkan dapat meingkatkan kualitas kesehatan remaja serta dapat diimplementasi dalam bentuk program berkelanjutan oleh para civitas akademik di madrasah.
Introducing JOSPT Methods: A Journal Focused on Advancing the Research Methods Applied to the Musculoskeletal Rehabilitation Field
Authors: Martinez-Calderon Javier , Bennett Rob , Ardern Clare L.
Published: September 2024

SYNOPSIS: In 2025, JOSPT will continue its mission to enhance research in the field of musculoskeletal rehabilitation. JOSPT aims to support authors who are working to advance the research methods applied to answer clinical questions in the musculoskeletal rehabilitation field. Using the most robust methods helps authors ensure their studies can have immediate impact on health policies and clinical practice. With this editorial, we introduce a new gold open-access journal, JOSPT Methods, where research will be available to read for free, immediately upon publication. J Orthop Sports Phys Ther 2024;54(10):618-620. doi:10.2519/jospt.2024.12972
Case report of a rare benign breast lesion: Unveiling nipple adenoma
Authors: Sinha Upasna , Sinha Raunak , Sinha Ruchi , Haq Ansarul
Published: September 2024

Nipple adenoma is a rare and benign proliferative lesion originating from the lactiferous ducts of the nipple. It predominantly affects middle-aged women and can mimic the clinical and radiological features of more concerning breast malignancies. Due to its uncommon occurrence and overlapping characteristics with malignant lesions, a definitive diagnosis often requires histopathological examination. We present a case of nipple adenoma in a 30-year-old woman, detailing the clinical, radiological, and histopathological features, as well as the management and outcomes.
Illuminating the obscure: An imaging study of male breast diseases
Authors: Issar Pratibha , Desai Sabita , M. Ravindranath , Sahu Priya
Published: September 2024

Male breasts mainly have fatty tissue with few ducts and stroma, in contrast to women’s breasts, which predominantly have ducts, stroma, and glandular tissue. This requires knowledge of normal male breast anatomy and physiological and pathological changes in the male breast. This article deals with normal anatomy and a spectrum of diseases involving the male breast.
Do elastography values correlate with molecular subtype of breast cancer or is morphology the key player?
Authors: Renganathan Rupa , Subramaniam Prema , Thakur Vinita , Kini Divya Vishwanatha , Suganya P. , Mandal Adrija
Published: September 2024

Objectives

We evaluated the association between shear wave elastography (SWE) parameters and the molecular subtypes and other prognostic factors of breast cancer. We also examined the influence of morphological characteristics and other prognostic factors of breast cancers on elastography values.

Materials and Methods

This is a retrospective observational study on 148 patients with biopsy-proven 152 breast cancers who underwent both B-mode ultrasonography and SWE. The analysis involved calculating the correlation between the five quantitative parameters on SWE (mean, minimum, maximum, standard deviation, and ratio) and the molecular subtyping and other prognostic factors of breast cancer. We analyzed the influence of morphology and other prognostic factors on SWE parameters.

Results

The mean, minimum, and maximum values in SWE were significantly lower (P<0.05) in cases where the lesion displayed non-mass abnormality, circumscribed margins, posterior acoustic enhancement, and non-ductal histopathology. Hormone positive tumors frequently exhibited spiculated margins and higher (P < 0.05) elastography values, although within this category, circumscribed masses demonstrated lower elastography values compared to the remaining cases. Triple negative breast cancers often displayed circumscribed margins and lower (P < 0.05) elastography values; however, among this subgroup, masses with spiculated margins exhibited higher values compared to the rest.

Conclusion

Our findings indicate that elastography independently do not correlate with molecular subtypes in breast cancer. Morphological features and histopathological subtypes appear to have strong influence on elastography values.
SOHBET ROBOTLARININ SOSYAL MEDYA ÜZERİNDEN TEMATİK ANALİZİ
Authors: Aytaç Zeynep
Published: September 2024

Yapay zekâ alanındaki son gelişmelerle, sesli ve yazılı olarak cevap verebilme imkânı sağlayan sanal asistanlar ve sohbet robotları kullanıcılar ve müşteriler tarafından yaygın bir şekilde kullanılmaya başlanmıştır. Bu araştırmada, ‘sohbet robotu’ (chatbot) anahtar kelimesi ile eşleşen tweetler toplanarak, belirlenen alanlarda tematik dağılım ortaya konulması amaçlanmıştır. Sohbet robotlarının, dört önemli özelliği (sohbet/konuşma, erişilebilirlik, entegrasyon ve duygu) dikkate alınmıştır. Çalışmada İngilizce dilinde Twitter API ile toplamda 153093 olan gönderi üzerinden kelime ilişkilendirme analizi, kelime frekans analizi ve tematik analiz teknikleri kullanılarak tematik dağılım ortaya konulması amaçlanmıştır. ‘Sohbet Robotu’ ifadesi içeren gönderilerde istatistiksel olarak anlamlı ilişkilendirilmiş kelimeler %8,9’unda ‘müşteri’ ve %7,3’ünde ‘google’ olmuştur. Ayrıca, ‘iletişim’, ‘link’, ‘mühendis’, ‘hizmet’ ve ‘doğrudan mesaj’ kelimeleri de diğer ilişkilendirilmiş kelimelerden bazılarıdır. İstatistiksel olarak anlamlı ilişkilendirilmiş sohbet/konuşma alanında en çok yer alan kelime, % 15,3 ile ‘otomatikleştirme’ sözcüğü olmuştur. Erişilebilirlik alanında, %46,7’sinde ‘genel’, %32,9’unda ‘sanal’ ifadesi yer almaktadır. Entegrasyon alanında, ‘bileşen kullanımı’ (%22,4) ve duygu alanında ‘insan’ (%27,3) sözcükleri istatistiksel olarak ilişkilendirilmiştir. Sonuç olarak, temalar ve alt temalar dikkate alındığında, sohbet robotlarının sadece teknik özellikleri değil sosyal ve duygusal yönlerinin de öne çıktığı ortaya çıkmaktadır.
STATIONARITY OF LONG-TERM REAL INTEREST RATES: FINDINGS FROM NONLINEAR FOURIER UNIT ROOT TEST
Authors: Alper Fındık Özlem , Alper Ali Eren
Published: September 2024

This study aims to investigate the stationarity of long-term real interest rates for the top 10 countries with the highest long-term real interest rates among OECD countries in order to determine the effectiveness of monetary policies to be implemented. The study is one of the first to consider both structural breaks and nonlinearity to determine the effectiveness of policies to be implemented regarding interest rates. As a result of the Ranjbar et al. (2018) unit root test allowing for both structural changes and nonlinearity, the long-term real interest rates are stationary at the level for Turkey and Colombia; whereas not stationary at the level for the USA, Chile, Hungary, Iceland, Korea, Norway, Poland, and Canada. According to the results, it was determined that the policies to be implemented regarding interest rates in Türkiye and Colombia would be ineffective because interest rates tend to be mean-reverting.
NİĞDE KADIN EMEK PAZARI PROJESİ VE NİĞDE’DE YEREL YÖNETİMLERİN KADIN GİRİŞİMCİLERE VERDİĞİ DESTEKLERİN SÜRDÜRÜLEBİLİR KALKINMA AMAÇLARI KAPSAMINDA DEĞERLENDİRİLMESİ
Authors: Tümer Özlem
Published: September 2024

Çalışma hayatında uzun süredir dezavantajlı konumda bulunan kadınların çalışma hayatına katılımının artırılması ulusal ve uluslararası politikalarda öncelikli hale getirilmiştir. İklim, ekonomik gelişim düzeyleri farklılıkları ve coğrafi koşulların ülkeler arasında meydana getirdiği dengesizliğin dünya barışına olan olumsuz etkilerini gidermek üzere 1992 yılından itibaren Sürdürülebilir Kalkınma kavramı önemini artırmıştır. Türkiye’de 10. Kalkınma planından itibaren ulusal politikalarımızın amaçları haline gelen kavram, Eylül 2015’te ülkemizin de aralarında bulunduğu, 193 ülke imzası ile Birleşmiş Milletler Sürdürülebilir Kalkınma Zirvesinde 2030 yılında varılması arzulanan hedefler kabul edilmiştir. Onyedi ana hedef grubunda belirlenen Birleşmiş Milletler Sürdürülebilir Kalkınma Amaçları’nda kadınların çalışma hayatında katılımının artırılmasına yönelik hedefler de yer almaktadır. Niğde Belediyesi bu hedeflere ulaşmaya destek veren bir girişim olan Niğde Belediyesi Kadın Emek Pazarı Projesi’ni (NİĞKEP) hayata geçirilmiştir. Bu proje ile kadınların bağımsız olarak çalışma hayatında yer almaları desteklenmeye çalışılmıştır. Bu çalışmada NİĞKEP projesinin Birleşmiş Milletler Sürdürülebilir Kalkınma Amaçları ilke ve hedeflere uyumluluğu, projenin hayata geçirilmesinde yapılan kamu giderleri ve niteliği ile projenin kısa süre içerisinde gösterdiği performans değerlendirilerek, proje çıktılarının daha etkin olabilmesi için önerilere yer verilecektir.
EFFICIENT MARKET HYPOTHESIS DURING COVID-19 PANDEMIC: BRICS-T COUNTRIES
Authors: Öztürk Mutlu Başaran , Çelik Mehmet Sinan , Avbaz Gökçe
Published: September 2024

The impact of COVID-19 on financial markets has become a significant topic of research in the literature. Particularly, the declaration of the outbreak as a global pandemic by the World Health Organization on March 11, 2020, altered investors' risk perceptions and led to major fluctuations in stock markets. In this study, the response of stock indices in BRICS-T countries (Brazil, Russia, India, China, South Africa, and Türkiye) to the pandemic declaration was analyzed using the Event Study method. The event window was set as -5 to +5 days, and the estimation window was selected as the 90 days preceding the event. As a result of the analysis based on the comparison of normal and abnormal returns, it was found that all BRICS-T stock markets, except China, were not semi-strong form efficient. In addition, the results of the paired sample t-test applied to all stock markets demonstrated that the difference between abnormal returns calculated before and after COVID-19 was statistically significant. In this context, it was concluded that, unlike previous outbreaks, the COVID-19 pandemic led to significant fluctuations in financial markets. This study provides an important contribution to understanding the effects of the pandemic on emerging markets and examining investor behavior.
Frankliniella occidentalis (Pergande) (Thysanoptera:Thripidae) tarafından taşınan Tospovirüslerin Moleküler Tespitinde RT-qPCR yönteminin uygulanması
Authors: Avcı Murat Kemal , Kiremit Ferhat , Yıldırım Eyyüp Mennan
Published: September 2024

Frankliniella occidentalis Pergande (Thysanoptera: Thripidae) polifag bir tür olup, pamuk, çilek, domates ve süs bitkileri gibi birçok tarımsal üründe zararlara yol açabilmektedir. F. occidentalis bitkilerin çiçeklerindeki özsuyunu emmek suretiyle çiçeklerin erken dökülmesine ve verim düşüklüğüne neden olmaktadır. Ayrıca virüs vektörü olması nedeniyle bitkilerde dolaylı yoldan da zarar yapabilmektedir. Bu çalışmanın amacı, Aydın ili için ekonomik öneme sahip çileklerden elde edilen tripslerde vektörü oldukları tospovirüslerin varlığının RT-qPCR yöntemiyle tespit edilmesidir. Bu amaçla ilk olarak çilek bitkilerinin çiçeklerinden elde edilen tripslerin PCR-RFLP protokolüyle moleküler tanılaması yapıldıktan sonra RNA izolatları elde edilerek RT-qPCR yöntemiyle tospovirüslerin varlığı tespit edilmiştir. Çalışma sonucunda; elde edilen verilerle, eldeki örneklerin F. occidentalis olduğu ve bu böceklerle taşınan virüslerin de tospovirüs olduğu tespit edilmiştir. Her iki yöntem (PCR-RFLP ve RT-qPCR) hızlı ve güvenilir sonuç vermesi açısından, hem trips tespiti hem de tospovirüs tespiti amacıyla önümüzdeki çalışmalarda kullanılmak için ümitvar görünmektedir.
ЭКОНОМИЧЕСКОЕ РАЗВИТИЕ КИТАЯ И ЕГО ЭКОНОМИЧЕСКАЯ ПОЛИТИКА В СОВРЕМЕННЫХ УСЛОВИЯХ
Authors: Минакова И.В. , Ткаченко М.Д. , Семенов И.М.
Published: September 2024

На протяжении всего периода с 1979 г. по 2011 г. ВВП Китая ежегодно увеличивался на 10%, а доходы на душу населения выросли за это время в четыре раза. Рост ВВП в 2021 составил 8,1%, что является лучшим результатом за последнее десятилетие с 2012 г. Этот стремительный рост Китая, в первую очередь, обусловлен наращиванием экспорта, который в прошлом году вырос почти на 30%. Для сохранения этой динамики, переориентации китайской экономики с внешнего спроса на внутренний, китайские власти снижают процентных ставок по кредитам, особенно для мелкого и среднего бизнеса, увеличивают государственные инвестиции, благосостояние населения. Это позволило бы Китаю стать менее уязвимым и независимым от внешних потрясений, что выступает основной целью экономического развития Китая, положенной в основу пятилетних планов. Целью данной работы выступает исследование тенденций экономического развития Китая в современных условиях.
ОБ ОСОБЕННОСТЯХ ПРОВЕДЕНИЯ АУДИТА ПОЛУЧАТЕЛЕЙ ГОСУДАРСТВЕННОЙ ПОМОЩИ
Authors: Алибеков Ш.И. , Морунов В.В. , Сижажева С.С.
Published: September 2024

В статье рассмотрен вопрос об особенностях при проведении аудита получателей государственной помощи, связанных в первую очередь с внесением изменений в Положение по бухгалтерскому учету 13/2000 «Учет государственной помощи», а также анализ причин и последствий внесения изменений в актуальную редакцию Положения по бухгалтерскому учету 13/2000 «Учет государственной помощи».
ОРГАНИЗАЦИОННО-ПРАВОВОЕ РЕГУЛИРОВАНИЕ ФИНАНСОВОГО КОНТРОЛЯ ЗА ФОРМИРОВАНИЕМ КВАЗИНАЛОГОВЫХ ДОХОДОВ ПУБЛИЧНО-ПРАВОВОГО ОБРАЗОВАНИЯ
Authors: Магницкий Н.Д.
Published: September 2024

Проводится исследование современного состояния правовой системы финансового контроля за формированием парафискальных платежей государства и муниципальных образований в условиях динамично развивающегося экономического потенциала стран мира и разработке научно – обоснованных выводов и рекомендаций применения зарубежных практик в Российской Федерации. Представлена классификация правовых актов, определяющих систему финансового контроля за формированием квазиналоговых доходов публично-правовых образований. Рассмотрены и определены особенности зарубежного опыта организации внешнего государственного финансового контроля в части неналоговых доходов, а также выделены их принципы. Представлены современные институты финансового контроля в части контроля за формированием квазиналоговых доходов публично-правовых образований. Научная новизна заключается в теоретическом обосновании и разработке практических рекомендаций по совершенствованию системы осуществления контроля в части формирования доходов государства и муниципальных образований, в частности, предложена модернизация существующей системы контроля в части прогнозирования доходов государства и муниципальных образований.