bluuebunny/crossref_metadata_2025 huggingface dataset:
Corporate Cash Holdings and Earnings Management: An analysis of fixed effect model
Authors: Li Wei , Wang Zerui , Zheng Zekai
Published: October 2022

Cash holding is closely related to corporate earnings management. The difference of earnings management plays an important role in the development of companies. The data in this paper comes from the China Stock Market Accounting Research (CSMAR) and uses Python and Stata to study the relationship between cash holding and earning management. The fundamental regression results obtained through the fixed effects model show that high cash holdings of enterprises can increase the level of earnings management, which is still valid after a series of robustness tests. Further, we find that cash holdings promote earnings management more strongly in companies whose auditors are not from the Big Four accounting firms and in state-owned enterprises.
To what extent would an investment portfolio be affected by different variables in terms of Markowitz and Index model?
Authors: Chen Haoxuan , Wu Chengming , Guo Haoxing , Zheng Qiwei
Published: October 2022

Portfolio Theory has been widely used in the securities market. Investors expect to maximize the return of the portfolio based on a given level of risk. By using naive diversification, investors can partly reduce the portfolio's risk by reducing the firm-specific influences. However, due to the macro-economic factors (inflation, interest rates, exchange rates, etc.), the risk cannot be eliminated entirely. Based on two popular models, the Index and Markowitz models, we chose seven stocks as one portfolio and set five constraints to simulate a real stock market.  Even though results are very similar between Markowitz and Index model, the Markowitz model is more suitable than the index model in terms of circumstances we faced. And with any additional constraints added to the "free market," our portfolio return can only be negatively or non-affected. The purpose of this paper is to determine how the portfolio performance would be affected by different factors and how these two models would be used based on our comparative analysis of our portfolio in the index model and Markowitz model.
The Efficiency between Markowitz Model and Single Index Model
Authors: Cai Zeheng , Long Yantong
Published: October 2022

It is important to investigate the different impact factors on the establishment of investment portfolio. In order to maximize the profit of a portfolio, this research selects six stocks: Adobe (ADBE), International Business Machines Corp (IBM), Bank of America Corporation (BAC), Citigroup (C), Southwest Airlines Co (LUV) and Alaska Air Group Inc. (ALK) as an empirical case to conduct investment decision. This research compares different results of two models (Markowitz model and Index Model) by analyzing the data of the portfolio such as minimum risk portfolio and maximum Sharpe Ratio portfolio. This research finds that the Markowitz Model is more appropriate to the portfolio establishment, which is presented by its sharper efficient frontier. Under all the conditions the study considered, the Markowitz Model always gets more returns than the Index Model when the risk increases by the same amount. Therefore, this research concludes that the Markowitz Model is more suitable for this portfolio. By analyzing the portfolio in two models, the study has found a better model for this portfolio, thus make more rational investments.
Investment Portfolio Management Based on Realistic US’s Stock Data with Two Models
Authors: Huang Zi’an
Published: October 2022

Portfolio theory is widely used in the financial field. Let us Suppose we combine the modern investment portfolio theory and diversify the investment portfolio. In that case, we can reduce investment risks and increase the possibility of satisfying all kinds of investors to obtain investment returns. In this article, we mainly consider applying the Markowitz model and the index model in portfolio theory, trying to explore its rate of return in the US market. We found that in the constructed investment portfolio, the portfolio’s return and Sharpe ratio constructed by the Markowitz model are consistent with the performance of the index model. This provides investors with a new investment perspective for portfolio construction.
The Influential Factors on Fast-food Restaurant: Analyzing from the Perspective of Big Data
Authors: Wang Xiaoyi , Deng Feiyang
Published: October 2022

In recent years, with the development of big data, precision marketing has helped companies improve customer loyalty and increase revenue through the analysis of consumer behavior and preferences. The main purpose of this research is to find the main effectiveness factors on customer groups--college students of fast service restaurants in the United States and offer recommendations based on the analysis for how the business should proceed with its marketing efforts. This paper further develops the Logit model by adding variable data of different dimensions to the model. Grabbed high-frequency words and equation modelling were performed using R studio and linear regression. Findings revealed that college students are the largest proportion of consumers in the quick service restaurants paper investigated. It helps avoid the extensive meaningless promotion of quick service restaurants which gives the restaurants clear direction of strategy improvement.
Portfolio Investment Strategy Based on Markowitz Model and Single Index Model
Authors: Cai Zhiqing , Ding Yuting , Du Wanning , Hou Yilong , Zhang Yilin , Zhao Yifang
Published: October 2022

Investing with the highest return and the lowest risk has always been an ideal situation for every investor in the bond markets. Therefore, financial scholars developed lots of models to estimate the optimal risk portfolios of several bonds. Markowitz Model and Single Index Model are both classical financial models used for this estimation. However, they have different advantages and disadvantages, which makes it difficult to determine which one to use under different circumstances. In this essay, the effectiveness of two regular financial models in establishing the optimal risk portfolio under 5 common constraints is assessed. Based on the data of 7 firms within twenty years, both models are applied to construct their corresponding optimal risk portfolios, and visualized the results through Excel. Then, their results are compared to determine the more suitable model in our case by assessing the expected rate of return, predicted risk, and the accuracy of results.
Application of Fama-French five factor model in US clothing industry during COVID-19
Authors: Jia Wenlin , Lu Yiyang , Qu Tianyang
Published: October 2022

During the COVID crisis, the US clothing industry has suffered a great plunge due to vast store closures and business discontinuation. People must understand in what aspects this crisis impacted on the clothing industry. This paper aims to analyze the impact of COVID-19 on US clothing industry return and risk. We used data in a one-year span before and during COVID-19, respectively, from the Kenneth French Data Library. This study applies the Fama & French 5-factor asset pricing model and adopts the multiple linear regression method for analysis. We tried to identify which factors in the model explained the COVID returns and how their explanatory power changes before and during COVID. It is interesting to evaluate that size, value, and investment factors were all insignificant before the crisis, but all turned significant during COVID-19. Also, discovering that growth stocks outperformed value stocks during the crisis was not the case before the crisis. It could be attributed to investors' speculation intent becoming stronger amid the distressing environment of the pandemic. Firms in clothing industries were investing conservatively due to a shortage in cash flows in extreme uncertainty. Small stocks performed better than big stocks during the crisis. It speculates that bigger-size firms were shattered more as they occupied greater market share and thus undertook more loss than smaller-size firms. In short, during the COVID period, small stocks, growth stocks, and conservative stocks performed more strongly and were thus more favourable to investors.
The Role of Automation from the Perspectives of the Monetary Model, Price Decomposition Model, and Demand-led Growth
Authors: Guo Yichen
Published: October 2022

Over the past decade, automation has fundamentally reformed the production process, enhancing productivity and allowing humans to rubber stamping trivial tasks. However, the levels of automation vary significantly among nations, and the impact of such disparity of the levels of automation between countries remains unexplored. Aiming to provide a theoretical framework on the effect of the levels of the automation in a broader context, i.e., effect on the real exchange rate, real purchasing power, and hence the international competitiveness, this paper incorporates the overlapping generation model, long-run price decomposition model, revised absolute advantage theory in the real exchange rate, and Thirlwall's balance of payment constraint growth model. Within all three models, automation expands the real production capacity in one economy and, thus, enhances international competitiveness. Moreover, this paper sheds light on future research on trade imbalance, the balance of payment between countries with similar economic characteristics except for their levels of automation.
Analysis of Tesla investment based on Multiple Valuation
Authors: Song Shude
Published: October 2022

It is not very accurate to use multiple Valuation method to evaluate the stock of a company with a special structure like Tesla. In this paper, multiple valuation is used to evaluate Tesla, but some improvements are made to the traditional process. According to the cost of revenue structure of Tesla, Tesla is regarded as a combination of a new energy company and an ordinary car company. Then, the two parts are evaluated separately, and then the fair value of Tesla is calculated by adding these two-part after making some adjustments. Finally, it is concluded that the current stock price of Tesla is overvalued, and investors should pay more attention when investing. This may be because people are overoptimistic about innovative companies such as Tesla, leading to part of the bubble.
Research on the investment ratio allocation of gold and bitcoin based on price prediction model and Markowitz model
Authors: Zhu Run , Jin Ziyang , Zhou Yukun , Fang Yuze , Hong Tianyu
Published: October 2022

With the development of modern society and economy, people are more willing to trade volatile assets to maximize their returns. People often want to use the historical data they have to predict the future price trend of investment products. This article uses the price data of gold and bitcoin as an example to make predictions. Gold has significant seasonality, so this paper combines the Seasonality and Trend decomposition using Loess (STL), and the time series model ARIMA to build the STL-ARIMA model for forecasting, and the RMSE of STL-ARIMA (5,1,5) was determined to be 17.0634. Bitcoin is affected by volatility aggregation and momentum effects. The LSTM model combined with GRACH (1,1) and the momentum effects equation achieves 91% accuracy in forecasting results.
Research and design of medical data sharing and insurance automatic claim system based on blockchain technology
Authors: Chen Yuan , He Heng , Zheng Jiacheng
Published: October 2022

In recent years, blockchain technology has been applied to various business scenarios with its characteristics of decentralization, openness, self-consistency and information immutable. In the medical insurance industry, disputes often occur between insurance institutions and policyholders due to inaccurate personal information and different confirmation of contract terms. With the digitalization of medical information and the rapid development of science and technology, insurance claim settlement schemes based on blockchain and homomorphic encryption can enable the hospital, the insurance institution and policyholders to establish a trusted mechanism, which can ensure the authenticity and security of the policyholder's personal information and the validity of the contract. The scheme combines Paillier homomorphic encryption and blockchain smart contract while designing access control list to control patients' data. In the scenario of insurance claim settlement, it can not only protect the privacy of patients' medical data, but also ensure the correct settlement result of insurance claim.
Research on the right of data portability based on regional type and its impact on the credit reporting industry
Authors: Yuan Meng
Published: October 2022

With the promulgation of the Personal Credit Information Protection Law, the right to data portability in China has been preliminarily established. This paper discusses the ontology, theoretical basis, and applicable dilemma of the right to regional data portability. It proposes that the right of personal credit investigation is a type of personal credit investigation and self-determination. Expand discussion. China's legislative system is becoming more and more perfect, and data security and technology costs are no longer insurmountable problems. From the perspectives of data protection, data monopoly, unfair competition, and cost-effectiveness, the background and meaning of the right to data portability are proposed. The portability of type data is of great significance to the development of the credit reporting industry.
The Application of Price-Sales Ratio Method in S Company's Merger and Acquisition of F Company
Authors: Xu Qinwei
Published: October 2022

Accurately assessing the value of the target enterprise is an important factor for the success of enterprise mergers and acquisitions. As one of the important methods of enterprise valuation, the price-to-sales ratio method adopts the operating income indicator, and uses the valuation model to obtain the market value of comparable companies and the multiple of this indicator, and then obtains the value of the target enterprise, which can reflect the business prospects of the enterprise and is widely used by the capital market. generally accepted. Based on this, this paper deeply analyzes the basic principle, applicable environment and application process of the price-to-sales ratio method and its valuation model, and applies it to the target company's valuation when S company acquires F company, and uses the price-to-sales ratio method for mergers and acquisitions. Companies that conduct valuations set an example to help them ultimately realize value appreciation.
Comparatives of CPEC in Region and its Future
Authors: Qazi Muhammad Naeem Akbar
Published: October 2022

China-Pakistan Economic Corridor (CPEC) was launched in 2015 when 51 agreements and MoUs (Memorandums of Understanding) worth USD 46 billion were signed between China and Pakistan. This grand-scale bilateral project is a flagship constituent of China’s Belt and Road Initiative (BRI). CPEC started with the goal of modernizing Pakistan’s road, rail, air, and energy transportation systems and enhancing connectivity between its Gwadar and Karachi ports to the Chinese province of Xinjiang and beyond. For Pakistan, CPEC not only meant an opportunity to address its existing challenges like the energy crisis but also a golden moment to emerge as a hub for economic activities in the region. This article discusses comparatives in Geo-Strategic countries, which can suggest the future course of CPEC projects. India, Russia, and Iran have agreed in 2000 to construct a route between Mumbai and St-Petersburg through Tehran and Moscow to facilitate the movement of energy resources from Central Asia. Likewise, China-Pakistan Corridor will increase economic activity between both countries and the region. This Corridor may also be beneficial to “String of Pearls” that China’s “culture” to save its sea lives of communication catering to protect oil and gas supplies, which are emerging from the Gulf of Persia, Middle East, and China. Investors will take advantage of various economic-related activities to promote the agriculture industry, tourism, construction activities, vehicle industry, information technology, etc. Corridors will fulfil the energy resource needs of many countries through the Caspian Sea and Central Asian Republics. However, this project is facing internal and external threats, Pakistan is facing terrorist attacks, and the Chinese province Xinjiang is facing threats. Serious security threats to this project are likely to emanate from Pakistan, Afghanistan, and Iran. The Uighur terrorists have a close relationship with the Taliban in FATA, which is a serious and adverse threat to Chinese interests in Pakistan. This thesis is an effort to find reasons and suggest suitable measures for the Government to sort out challenges to avoid delays in the implementation and completion of the project.
EDUCAÇÃO INTERPROFISSIONAL NOS PROJETOS PEDAGÓGICOS DE RESIDÊNCIAS MULTIPROFISSIONAIS EM SAÚDE DO PARANÁ
Authors: Martins Caroline Pagani , Pereira Noemi da Silva , Caldarelli Pablo Guilherme
Published: October 2022

A educação interprofissional (EIP) possibilita que discentes das Residências Multiprofissionais em Saúde (RMS) atuem em prol de melhorias e avanços no cuidado em saúde. Todavia, a concretização desse modelo educacional nos programas de residência ainda encontra barreiras. Assim, essa pesquisa teve como objetivo analisar a abordagem da EIP em projetos pedagógicos de cinco RMS (PPRMS) do Paraná. Para tanto, realizou-se um estudo descritivo e transversal, do tipo análise documental. Primeiramente, fez-se atenta leitura dos projetos, tendo o Quadro Nacional de Competências Interprofissionais do Canadian Interprofessional Health Collaborative (CIHC) como referencial. Em seguida, um instrumento baseado na matriz orientadora para avaliação de contextos educacionais na perspectiva da EIP foi elaborado. Nessa matriz constavam 16 questões relacionadas aos objetivos, à fundamentação teórica, à estrutura e métodos de ensino-aprendizagem e aos mecanismos de avaliação da aprendizagem interprofissional. Os achados evidenciam a ausência de elementos importantes para efetivação da EIP e das práticas colaborativas no trabalho em saúde, como liderança colaborativa, resolução de conflitos interprofissionais, fundamentação teórica e avaliação da aprendizagem interprofissional. Por outro lado, o bom funcionamento da equipe, a comunicação interprofissional e o cuidado centrado no usuário, amplamente previstos nos documentos, dão perspectivas positivas em torno da consolidação da EIP nessas RMS.
USO DE FERRAMENTAS DIGITAIS E A CONTINUIDADE DOS PROCESSOS EDUCATIVOS EM SAÚDE
Authors: Borges Shara Karuline , Santos Ingrid Cristina Nascimento , Vasconcelos Júlia de Jesus , Dutra Cássia Eneida de Souza Vieira , Novais Veridiana Resende , Carvalho Thiago de Amorim
Published: October 2022

As ferramentas digitais permitiram, no contexto da pandemia de COVID-19, uma nova forma de ensinar, aprender e informar. O objetivo desse relato é abordar a experiência de educação em saúde digital, vivenciada por professores e estudantes do estágio de Integração Ensino Serviço Comunidade (INESC), do quinto e sexto semestre do curso de graduação em Odontologia do Centro Universitário de Patos de Minas. Foram utilizadas plataformas digitais para elaboração de cartilhas audiovisuais com conteúdos sobre saúde bucal  e ciclos de vida, para postagens em mídias sociais promovendo a disseminação de informações confiáveis de maneira acessível e ágil, além de fomentar o conhecimento sobre recursos digitais e adequação de conteúdo. Associado à construção coletiva do material por parte dos alunos, foi realizada a distribuição dos conteúdos digitais produzidos para a secretaria municipal de saúde a fim de popularizar conhecimentos produzidos no ambiente acadêmico. Os estudantes promoveram ação educativa à distancia de maneira síncrona para adolescentes que cometeram infrações e encontravam-se em internação provisória.  O presente relato destaca o processo de construção de materiais instrutivos de modo assíncrono e a educação em saúde por meio de plataformas digitais, com vistas à manutenção de dois processos fundamentais nos cursos de Odontologia: o ensino-aprendizagem de estudantes e a educação em saúde da população, contextualizando o aprendizado e a realidade social.
A STUDY ON MARKETING CHALLENGES FACED BY RURAL AREAS
Authors: GOUD M.VAMSHIDHAR
Published: October 2022

The study of this research is to understand the rural market, importance of rural marketing and status of rural market. The main aim of this research is about studying the challenges of marketers in rural areas and identifying the possible opportunities for marketers to grow the market in these areas. Rural areas, where 12 percent of the world population is residing, are witnessing enormous growth in their incomes and crucial shift in consumer behavior. Consumer preferences in rural markets have shown a paradigm shift over last few years. Their consumption basket looks very similar to that of urban counterparts. Premium products are replacing basic versions and brands are making their presence felt. Market estimates that the FMCG market in rural India will mark US$ 100 billion by 2025, from the current level of US$ 12 billion. Lack of education, financial problems, insufficient technical and conceptual ability it is too difficult for the rural entrepreneurs to stabilize industries in the rural areas. This research finds out the opportunities and challenges for the potentiality of rural marketing. Key word: Rural Market, Challenges and Opportunities of Rural Market, Rural Consumers
Faction Representation Method of Sexual Assault by the U.S. Forces in the Vietnam War and Its Discourse Value
Authors:   The Institute for Democratization Movement Research, Lee Geongeun
Published: October 2022

U.S. media and contents based on the Vietnam War have focused mainly on the political aspects of the Cold War era after the Second World War and the post-Cold War era in the 1990s, but little has been said about the frequent U.S. soldiers' sexual assault against Vietnamese women. This paper examines the way the faction literature and movies related to the Vietnam War reproduce sexual violence by the U.S.
military and discusses whether it is worth discussing the phenomenon of wartime sexual violence on terms of social science. To this end, I examine the contents reproduced by the style of 'faction' through literature data describing sexual assault by the U.S. military, and explore whether the reproduction method can be discussed politically based on William Timothy O'Brien's experience and perception. In addition, in the conclusion, a practical methodology is presented to convey precious lessons of international pacifism to future generations. As a result, it is emphasized that this genre of faction can present the direction of international efforts to realize true peace with various dynamics that can discourse this issue tinged by a style of social science research with sexual assault-related facts and sensitivity-stimulating fiction.
This paper will invite more follow-up studies in that it is a new attempt to explore whether the factional reproduction elements of Vietnam War-related works, which could have been understood mainly by interest, can be analyzed socially and scientifically.
基于STEM教育理念的研学旅行课程设计探究——以“滕王阁景区南园沙盘模型设计与制作”
Authors:   江西师范大学, 梁 伊铃
Published: October 2022

自2016年教育部联合多部委发布《关于推进中小学生研学旅行的意见》，要求将研学旅行纳入中小学教育教学计划以来，研学旅行一直受到关注。本文基于STEM教育理念对研学旅行课程设计进行探究，以“滕王阁景区研学实践活动”为例，阐明了课程设计思路，并对课程评价进行了思考。
Ethological and Physiological Harmful Effects of Metformin, An Antidiabetic Used to Treat Type 2-Diabetes: A Study on Ants as Biological Models
Authors: Cammaerts Marie-Claire , Cammaerts David
Published: October 2022

Metformin is a drug mainly used for caring of persons suffering from type 2-diabetes. Over time, it was found to be efficient for treating others illness. Its use increasing, it is nowadays the second active pharmaceutical ingredient more present pollutant in natural water. It could therefore affect the biology of the aquatic fauna through harmful physiological effects. Using ants as biological models, we studied the potential physiological and ethological adverse effects of Metformin. We found that it largely reduced or impacted these insects’ food intake, activity, audacity, social relationships, state of stress, cognition, and learning abilities. No adaptation and no habituation to the effects of Metformin were observed, and ants developed some dependence on its consumption. After weaning, the effect of Metformin became significantly lower than its initial one as soon as after four hours and fully vanished in a total of 13 hours. Metformin could thus harmfully impact the freshwater fauna rich in insect species, especially if chronic exposures occur. As regards patients treated with Metformin, our study suggests that they may suffer from side effects not mentioned in the drug notice. For instance, they may develop dependence and increase their daily dose, accentuating so the drug side effects, e.g., they may suffer from anorexia. Practitioners should know the side effects of Metformin and monitor patients as for their occurrence.
Fractal Geometry as an Effective Heat Sink
Authors: Ramšak Matjaž
Published: October 2022

"How long is the coast of Britain?" was the question stated by Mandelbrot. Using smaller and smaller rulers the coast length limits to infinity. If this logic is applied to the fractal heat sink geometry, infinite cooling capacity should be obtained using fractals with mathematically infinite surface area. The aim of this article is to check this idea using Richardson extrapolation of numerical simulation results varying the fractal element length from one to zero. As expected, the extrapolated heat flux has a noninfinite limit. The presented fractal heat sink geometry is non-competitive to the straight fins.
TIP FAKÜLTESİ SON SINIF ÖĞRENCİLERİNİN DİSLEKSİ KONUSUNDA BİLGİ DÜZEYLERİ
Authors: KETEN Hamit Sırrı , KOÇTÜRK Fatih , GÜVENÇ Numan , ERKAN Ömer Faruk
Published: October 2022

Amaç: Bu çalışmada tıp fakültesi son sınıf öğrencilerinin, disleksi konusunda bilgi düzeyinin belirlenmesi amaçlandı. Yöntem: Bu çalışma 15-20 Eylül 2021 tarihleri arasında Gaziantep Üniversitesi Tıp Fakültesinde eğitim gören 252 son sınıf öğrencisi ile gerçekleştirildi. Öğrencilere sosyodemografik ve eğitim özelliklerini, disleksi konusunda bilgilerini sorgulayan anket uygulandı. Katılımcıların bilgi düzeyi sorulan 20 soru için, 20 puan üzerinden değerlendirildi. Bulgular: Çalışmamızda yer alan öğrencilerin 144’u (%57,1) erkek, 108’si (%42,9) kadın, yaş ortalaması ise 24.65±1.78 (min=21, max=39) olarak tespit edildi. ‘Disleksi terimini daha önce duydunuz mu?’ sorusuna katılımcıların 235’si (%93,3) evet, 17’si (%6,7) hayır yanıtını verdi. Öğrencilerin 68’si (%27,0) disleksi konusunda özel bir eğitim aldığını, 184’ü (%73,0) ise almadığını belirtti. Katılımcıların disleksi konusunda bilgi puanı ortalaması 9,45± 2,46 (min=0, max=17) olarak saptandı. ‘Disleksi bir özel öğrenme bozukluğudur’ doğru önermesine öğrencilerin 235’i (%93,3) katıldığını belirtti. Çalışmamızda en az bilinen önermeler ‘Dislekside renkli obje kullanımı ve renkli kaplamaların kullanılması yardımcı olur’ yanlış ifadesine katılımcıların 163’ünün (%64,7) katıldığı, 85’inin (%33,7) ise bu konuda fikri olmadığı belirlendi. ‘Disleksi kaynaklı zorlukların iyileştirilmesinde göz takip egzersizlerinin yapılması etkilidir’ yanlış önermesine öğrencilerin 159’u (%63,1) katılıyorum, 87’si (%34,5) ise fikrim yok şeklinde yanıt verdi. Sonuç: Çalışmamızda tıp fakültesi son sınıf öğrencilerinin disleksi konusunda ciddi bilgi yanlışlıkları ve eksiklikleri olduğu belirlendi. Bu duruma öğrencilerin disleksiye yönelik eğitimi az bir kısmının almış olması sebep olmuş olabilir. Disleksi ile mücadelede Üniversiteler, Milli Eğitim ve Sağlık Bakanlığının ortak projeler gerçekleştirmesi ve etkin bir yöntem olarak basın yayın organlarını kullanması önem taşımaktadır.
Cost Control And Financial Performance Of Pharmaceutical Firms In Nigeria
Authors: Ayorinde Ajala, Oladayo
Published: October 2022

This paper examined the impact of cost control on financial performance of pharmaceutical firms in Nigeria from 2010 to 2019. Secondary data were used in this study. The secondary sources of data were sought from published annual reports of the six quoted pharmaceutical firms in Nigeria. The variables used in the study include; Profit after Tax (PAT), Cost of Raw Material (CRM), Selling and Distribution Expenses (SDE), Salaries and Wages (SWE), Research and Development (RDC) and Training (TEC). Panel regression analysis was employed to evaluate the impacts of cost control on financial performance of pharmaceuticals firms in Nigeria. The results revealed that cost control has significant influence on financial performance of pharmaceuticals firms in Nigeria. The study recommended that the management of the firms should adopt modern strategic cost management method for effective operation in the organization in order to enhance their performance.
The Relationship Between Man And Nature Is A Ruling Theme In Robert Frost Poems
Authors: Selvi M.D. Thamarai , Malar Dr. Aruna Arputha
Published: October 2022

Robert Frost is a nature poet. He is a world of towering mountains and curving valleys, dense woods and leaf strewn road. Season follows season. Trees shed their leaves in autumn. Snow falls fast and flakes piles deep everywhere in winter. Flowers blossom and melted snow boils in creeks and rivers in spring. The summer sum stimulates blueberry buds. Day follows night and night follows day. The sun shines and the stars glitter. In frost’s poetry nature is all pervasive, touching man’s life at every point. The relationship between man and nature is a ruling theme with Frost. Frost’s views on the relationship between man and nature are ambivalent. Man is nature’s preservers as well as destroyer. On the one hand, man and nature exist together, close to each other; on the other, they exist in different realms, remote from each other. Some poems reveal that nature is beneficent to man while others point out that it is indifferent and maleficent. At times man covers under the tyranny of nature, terrified; at others, he contends against it courageously and tries even to master it. Some of his persons look upon nature as a source of revelation while other reject this view and believe that nature has nothing to reveal. The actions of man toward nature are double-edged. As the preserver of nature, man assumes the stewardship; of his environment. As the destroyer of nature he plunders it.
Environmental Impact of leather Industrial Pollution on Agricultural Production in Vellore District
Authors: Ahmed Mr. M. P. Parvez , Williams Dr. A. Royal Edward
Published: October 2022

Water plays a vital role on agricultural production and industrial process, but this valuable resource is gradually declining from the past few decades due to increasing industrial activities, irrigation, drinking and domestic usage etc. Leather and leather goods manufacturing industry is one of the traditional business in India. It requires huge amount of water and chemical, dye and dye intermediates, distilleries etc for leather process. The wastewater produces during the process which released into the lands and water sources. It leads to damage of crops and declining the agricultural productivity. The rate of environmental degradation was identified by the decline of agricultural productivity and the quality of surface and ground water has decline at very high rate. This study focused on impact of leather industrial pollution on agricultural production and to give the remedial measures for reducing water pollution. In order to obtain the objectives of this study, we used secondary data sources.
Study of Pashto Theosophy and Mysticism in the Mogul Age
Authors: Omid Abdul Baqi
Published: October 2022

The Moguls conquered Khorasan and ruled there for many years. In this situation, enlightened people (Olama), spirituals, mystics, and Sufis recognized that war causes destruction and damage. Therefore, they turned to seclusion. This event increased the aspect of mystical and theosophical literature and created more and more mystical and theosophical phenomena. With respect to the Pashtu language, Theosophy and mysticism were added to its literature in the 7th century and remained till the 12th century. The Indian king, Babur, was well represented in Pashto theosophy and mysticism during the Mogul period. At the time, theosophy and mysticism had social, even religious, aspects that any ordinary person looking for a better sheikh or guru could easily identify. At this time, mysticism found its way and acceptability among Pashtuns, which caused them to create more mystic poems. Among the Cheshtia, Qadiria, Naqshbandia, Kebroia, and Roshania sects, there were considerable gurus (sheikhs) of Pashtuns who rewarded the valuable pieces of mysticism that contained distinct introspection and special attention to the inside of discipleship. Having a sheikh (guru) and using poetic language for declaring sensations and telling stories, standing against cruelty, humanitarianism, and pure and real love, mystics are very popular in Pashtu literature.
Research on Data Producing Services across Compute Engines
Authors: Wang Qi , Wang Rui-yun , Lei Ming
Published: October 2022

Currently, data production services are facing the following challenges: achieving cross-computing engine scheduling, automated accurate labeling, and on-demand task scheduling. In this paper, cross-computing engine scheduling technology for business data production, domain-oriented business data automatic labeling technology and business data production visualization process scheduling technology are investigated, while high concurrency-related technical solutions are studied to improve the service processing performance. At the end of the paper, technical risk assessment analysis is also given in four aspects, including computing resource scheduling, labeling reliability, process scheduling optimization and thread safety.
Pengaruh Leverage, Intensitas Aset Tetap, Transfer Pricing, Dan Komite Audit Terhadap Manajemen Pajak Dengan Indikator Tarif Pajak Efektif
Authors: Firmansyah
Published: October 2022

Purpose: This study aims to examine the effect of Leverage, fixed asset intensity, transfer pricing, and audit committee on tax management in manufacturing companies listed in the IDX for the 2018-2021 period.
Method: Sampling used purposive sampling method and produced 102 samples data. Data analysis techniques with multiple linear analysis.
Finding: The results obtained indicate that Leverage, transfer pricing and audit committee have no effect on tax management. While the variable intensity of fixed assets has a positive influence on tax management.
Novelty: This study considers the addition of transfer pricing and audit committees because they are rarely studied in Indonesia.
Analisis Faktor – Faktor Yang Mempengaruhi Likuiditas Bank Di Indonesia
Authors: Budiyati Eka , Kusumawardhani Ratih
Published: October 2022

This study aims to determine the effect of bank size, Non Performing Loan (NPL) and Net Working Capital (NWC) on bank liquidity. The population of this study is the financial statements of banks listed on the Indonesia Stock Exchange. The sample of this study is the financial statements of banks listed on the Indonesia Stock Exchange which experienced losses in the 2016-2020 period. The research method used for the analysis of this research is the multiple linear regression method. The results of the discussion show that the variables of bank size, NPL and NWC together have an effect on bank liquidity. The results of the partial study with the t-test of the variable bank size had a positive and significant effect on bank liquidity with a significance value of 0.023. While the variables NPL and NWC have a negative and insignificant effect with a significance value of 0.124 and 0.249. Adjust R Square value of 0.177 indicates that the bank's liquidity can be 17.7% by the research variable while the rest is explained by other factors outside of this study.
PROTOTYPE BUKA TUTUP PALANG PINTU AIR BENDUNGAN OTOMATIS BERBASIS PLC KONFIGURASI HMI
Authors: Rizki Faulianur  , Rouhillah  , Bariq Fajar Musaid
Published: October 2022

Pada bendungan terdapat pintu air yang berfungsi untuk menahan air dan mengatur volume air di dalam bendungan tersebut. Selama ini, palang pintu bendungan dikontrol secara manual oleh manusia agar volume air tidak melebihi batas. Sistem yang manual mengharuskan manusia selalu memantau ketinggian air bendungan. Tujuan dari penelitian ini untuk membuat prototype sistem buka tutup palang pintu air bendungan secara otomatis untuk mempermudah manusia dalam proses pembukaan dan penutupan palang pintu . Prototype ini menggunakan PLC Omron sebagai pengontrol utama, dua buah  sensor level sebagai pemberi informasi ketinggian volume air, lampu indikator merah dan buzzer sebagai indikator air telah melewati batas, lampu indikator hijau sebagai indikator air telah turun, dan motor DC sebagai penggerak pintu bendungan. Prototype ini dilengkapi dengan Human Machine Interface (HMI) sebagai tampilan pada layar laptop . Hasil pengujian prototype ini, pintu bendungan dapat dikontrol sesuai kondisi level air. Pintu bendungan akan terbuka secara otomatis ketika level air sudah mencapai batas maksimum, serta pintu bendungan kembali menutup saat sensor level bawah terdeteksi. Proses yang terjadi dapat ditampilkan pada layar laptop dengan simulasi HMI.
RANCANG BANGUN APLIKASI VIRTUAL REALITY (VR) SISTEM TATA SURYA SEBAGAI MEDIA PEMBELAJARAN SAINS
Authors: Susilawati Feri , Munzir Umran  , Galang Pandu Pratama
Published: October 2022

Pembelajaran sistem tata surya saat ini masih menggunakan media buku, yang dianggap monoton dan kurang menarik, sehingga menurunkan minat belajar siswa. Aplikasi Virtual Reality ini ditawarkan untuk menarik minat belajar siswa dan dapat mempermudah pembelajaran dengan penambahan visualisasi penyampaian materi terkait sistem tata surya. Aplikasi  Virtual Reality ini dikembangkan dengan penyampaian informasi dalam bentuk teks dan animasi 3D dengan menyajikan pengetahuan kepada pengguna seperti jarak planet terhadap Matahari, diameter, lapisan, dan kandungan penyusun planet. Aplikasi Virtual Reality (VR) Sistem Tata Surya Sebagai Media Pembelajaran Sains ini efektif untuk mempermudah pembelajaran terkait sistem tata surya.
White Pomegranate Extract Gel's Efficacy as A Teeth-Whitening Agent
Authors: Ige Frameski Radila Muga  , Dinda Lathifah Rahmawati  , Fauziah Rachmawati
Published: October 2022

Tooth discoloration is one of the most common concerns associated with dental appearance or cosmetic issues. Teeth whitening is one of the conservative procedures that may be utilized to overcome tooth discoloration (bleaching). Utilizing natural bleaching agents is a safer, less expensive, and more accessible option. Malic acid (malic acid) and elegat acid (allegic acid) obtained from fruits can be used to whiten teeth. White pomegranate (Punica granatum L.) is one of these all-natural components. The purpose of this research was to evaluate the efficacy of white pomegranate extract gel as a bleaching agent against tooth discoloration. This research utilizes an experimental laboratory design. There were 24 mandibular second premolars utilized as samples. All teeth were submerged for seven days in the coffee solution. Utilizing spectrophotometry, tooth discoloration was measured. After being soaked in a coffee solution and then a white pomegranate extract gel, the item was dried. Group 1: teeth soaked in white pomegranate extract gel with a concentration of 70%. Group 2: teeth soaked in white pomegranate extract gel with a concentration of 80%. Group 3: teeth soaked in white pomegranate extract gel with a concentration of 90%. Group 4: 10% carbamide peroxide gel as a positive control.  Each specimen was immersed for 56 hours. Using a spectrophotometer, tooth discoloration was assessed following immersion in white pomegranate gel extract and carbamide peroxide gel. Based on the results of the LSD test, the % group was determined to be the most effective as a teeth whitening agent. White pomegranate extract gel has an influence on tooth discoloration and tooth whitening attempts.
Antiviral Potential of Eucalyptus Oil (Melaleuca cajuputi) as the Primary Protease Inhibitor of SARS-CoV-2 Revealed by Molecular Docking
Authors: Yuni Rahmayanti  , Rizarullah Rizarullah  , M Rizki Fakhrurrazi
Published: October 2022

The disease caused by the Corona Virus has afflicted hundreds of millions of individuals. The virus that causes the disease is SARS-CoV-2. To treat a variety of ailments, the Indonesian population favours the usage of medicinal herbs. The 1,8- cineol, karyophyllene, limonene, α-terpineol, α-pinene, dan β-pinene chemicals are present in eucalyptus oil (Melaleuca cajuputi) used in traditional medicine. This research was undertaken in silico to investigate the efficacy of these drugs as SARS-CoV-2 Main Protease (Mpro) inhibitors. The 1,8- cineol, karyophyllene, limonene, α-terpineol, α-pinene, dan β-pinene chemicals were molecularly docked using AutoDock Vina. Berdasarkan hasil molecular docking diperoleh Gibbs free energy (ΔG) dari kariofilen (-5.6 Kkal/mol), 1,8-cineole (-5.2 Kkal/mol), α-terpineol (-5.0 Kkal/mol), α-pinen (-4.9 Kkal/mol), β-pinen (-4.9 Kkal/mol), dan limonen (-4.8 Kkal/mol). Based on the results, the molecular docking data on these compounds likewise demonstrated no RMSD value greater than 2 Å. It indicates that the connection between the receptor and ligand is stable and that the response can occur spontaneously. The active site of the Mpro enzyme is the amino acid residue, where the interaction between the receptor and ligand occurs. Based on the bioactivity test, it can be inferred that the 1,8- cineol, karyophyllene, limonene, α-terpineol, α-pinene, dan β-pinene chemicals have varying bioactivities on different pharmacological targets. Because they satisfy Lipinski's requirements, these chemicals can also be utilized as oral medications. In addition, the toxicity test demonstrated that the test ligands exhibited minimal toxicity.
Elementary School Students' Waste Management Behavior Determinant in Kerinci Regency in 2021
Authors: Hubaybah Hubaybah  , Fuji Arinda Fitri  , Oka Lesmana  , Fajrina Hidayati  , Puspita Sari
Published: October 2022

The existence of waste at this time was still a problem that hit almost all regions in Indonesia. Keliling Danau Districts in 2019 has produces 33,311 m3 of waste per year with a population of 22,207 people. The purpose of this study was to determine the determinants behavior of waste management in elementary school students at Kerinci Regency, 2021. This study aims to determine the relationship between knowledge, attitudes, and Availability of Facilities with Waste Management in State Elementary School 52 of Koto Dian students, Kerinci Regency. This research is quantitative with a cross sectional research design. Sampling using random sampling technique with a total sample of 44 students consisted of class III, IV, V to class VI. Data was collected by distributed of questionnaires. Analysis used chi-square test. The results of this study indicate that 18 of 44 (40.9%) respondents with poor behavior of waste management and 26 (59.1%) respondents with good behavior waste management. From the results of the bivariate test, it was found that Knowledge has a PR value = 3.33 CI = 1.73-6.39 and a p-value of 0.001 indicates that there is a relationship between knowledge and behavior of waste management. Attitude has a value of PR = 3.75 CI = 1.62-8.68 and a p-value of 0.001 indicates that there was a relationship between attitude and behavior of waste management and there was not relationship between availability of facilities and behavior of waste management with a p-value of 0.222. The conclusion of this study is that there is a relationship between knowledge and attitudes with behavior waste management. And the availability of facilities has no relationship between behavior of waste management in elementary school students.
Assessment of Technological Pedagogical Content Knowledge of Senior High School Business Teachers in the Central Region, Ghana
Authors:   Department of Business and Social Sciences Education, University of Cape Coast, Cape Coast, Ghana, Andoh Nicholas
Published: October 2022

The study explored business teachers’ level of Technological, Pedagogical and Content Knowledge (TPACK) in Senior High Schools in the Central Region of Ghana and examined the differences in teachers’ level of TPACK on the basis of some demographic variables using the mixed methods approach. The study used descriptive survey design. Simple random sampling technique was used to select 248 business teachers. Questionnaire was used to gather quantitative data. Mean and standard deviation were used to examine business teachers’ level of TPACK. Moreover, Independent samples t-test was used to examine whether differences exist in teachers’ TPACK and gender. One-way (ANOVA) was also used to examine whether differences exist in teachers’ TPACK based on age. The finding showed that teachers possessed higher Content, Pedagogical and Pedagogical Content Knowledge and moderate Technological Knowledge, Technological Content Knowledge, Technological Pedagogical Knowledge and TPACK. The study found that there was statistically significant difference in teachers’ TK, TCK and gender in favour of the male teachers. The study concluded that teachers’ high content knowledge, pedagogical knowledge, pedagogical knowledge suggests that teachers seem to focus much on developing these knowledge to the neglect of other vital contemporary skills such the use of technology. This was evident in their moderate level of technological knowledge, technological pedagogical knowledge, technological content knowledge and technological pedagogical content knowledge. The study recommended that the Ministry of Education through Ghana Education Service and Government should organise refresher courses for in-service teachers to learning the use of technology in teaching.