bluuebunny/crossref_metadata_2025 huggingface dataset:
Spoken Word List Development for Children’s Second Language Study Based on Expression Category
Authors: Xie Jingyi
Published: July 2023

The study of spoken word lists is critical for the Chinese language learning by foreign children. At the same time, spoken corpora of native children’s language provide an important basis for developing such word lists. Word list development is based on more than word frequency: other important factors must be considered. By analyzing a corpus of children’s spoken language, this study proves that the aggregation of children’s spoken vocabulary is related to expression categories, as well as to their native language. Furthermore, children’s spoken vocabulary changes with age as follows: generalization gradually disappears; the number of words increases, and their meaning changes; a functional change in the use of sentences with common words occurs. The paper concludes by summarizing some core recommendations for children’s spoken word lists: gathering words according to themes; dividing polysemy and collocation blocks according to age; adding and subtracting words according to different native language backgrounds.
JAD: A Forum for Philosophy in Science
Authors: Daly Timothy
Published: July 2023

The Journal of Alzheimer’s Disease (JAD) is already an established forum for cutting-edge science as well as ethical reflection. But I argue that beyond science and ethics, JAD is also a forum for philosophy in science, and that interdisciplinary researchers asking innovative questions about AD should publish their reflections and findings in JAD.
Evaluation of deproteinised bovine bone matrix combined with absorbable biofilm for the preservation of extraction sites of mandibular impacted wisdom teeth
Authors: Ma Jun , Jin Nana , Wang Jingyi , Cao Xiaoli , Zhang Mingxia
Published: July 2023

BACKGROUND: Bone defects and deep periodontal pockets often exist distal to the second molar after mandibular third molar extraction, seriously threatening the periodontal health of the second molar. OBJECTIVE: To evaluate the effect of socket preservation with bone substitute materials on alveolar bone resorption and prevention of the distal periodontal defect of the adjacent tooth after mandibular impacted third molar extraction compared with natural healing. METHODS: Ninety-nine patients with mandibular impacted teeth, treated in our hospital from January 2018 to December 2020, were randomly divided into the control and experimental groups. The experimental group underwent minimally invasive tooth extraction and socket preservation using the deproteinised bovine bone mineral, Bio-Oss and the bioabsorbable collagen membrane, Bio-Gide. The control group healed naturally after minimally invasive tooth extraction. The alveolar ridge dimension of the extraction sites, the probing depth, tooth mobility and gingival index on the distal aspect of the mandibular second molars were examined and recorded before and six months after the operations. RESULTS: There was a significant difference between the experimental group and the control group in the alveolar bone width (P< 0.05) and height (P< 0.05) before and after surgery. The probing depth of the extraction sites in both groups was reduced. CONCLUSION: Using Bio-Oss and Bio-Gide to preserve extraction sites of impacted teeth can promote recovery more effectively than natural healing on the height of the distal alveolar bone and the width of the alveolar crest of the second molar and thus improve the periodontal status of the adjacent second molar.
PERAN DINAS PARIWISATA KABUPATEN SLEMAN DALAM MENGEMBANGKAN DESA WISATA PULEWULUNG, KALURAHAN BANGUNKERTO, KAPANEWON TURI, KABUPATEN SLEMAN
Authors: Slamet Suyoto Rahmat , Martanto Eko , Subekti Wahyu
Published: July 2023

Pariwisata merupakan salah satu sektor penggerak dalam pembangunan bangsa, dan mutlak perlu dilakukan proses pengembangan pariwisata untuk meningkatkan jumlah kunjungan dan minat wisatawan yang akan berkunjung ke suatu obyek wisata. Penelitian ini menggunakan metode penelitian kualitatif dengan tujuan untuk menjelaskan suatu fenomena pada umumnya potensi desa wisata di Kabupaten Sleman serta bagaimana potensi desa wisata Pulewulung pada khususnya sehingga diperoleh formulasi tentang peristiwa dan kondisi pada kondisi nyata di desa wisata Pulewulung.
Pengembangan pariwisata yang dilakukan oleh Desa Wisata Pulewulung dapat dikatakan terarah dan terencana, hal tersebut dapat dilihat dari segi perencanaan, pembangunan, serta pengusahaan dana yang akan dilakukan. Rencana yang dilakukan oleh pengelola mencakup perencanaan promosi, pembangunan dan pengembangan fasilitas. Usaha pengembangan yang dilakukan tidak hanya terbatas pada penyediaan fasilitas saja, mainkan peningkatan kualitas SDM untuk meningkatkan kualitas pelayanan kepada wisatawan yang dilakukan dengan bekerja sama dengan pihak Dinas Pariwisata Kabupaten Sleman. Potensi yang dimiliki Desa Wisata Pulewulung yakni berupa Sumber Daya Alam dan Budaya yang dimilikinya. Kesenian daerah yang dijadikan atraksi dan dengan hamparan sawah, sungai yang mengalir serta suasana yang mendukung membuat Desa Wisata Pulewulung mengembangkannya menjadi wisata tracking sungai, camping ground, outbound family gathering, dll.
Dinas Pariwisata Kabupaten Sleman berupaya untuk membangun dan mengembangkan industri pariwisata di kabupaten Sleman. Tak terkecuali dengan usaha dan perannya dalam mengembangkan Desa Wisata Pulewulung, Dinas Pariwisata Kabupaten Sleman dalam mengembangkan Desa Wisata Pulewulung serta mampu berperan sebagai motivator, fasilitator, dan dinamisator. Selain itu, peran Dinas Pariwisata Kabupaten Sleman yakni mendukung, mendampingi, mempromosikan, mengembangkan, dan melakukan pengawasan serta mengevaluasi Desa Wisata Pulewulung.
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, MATERIAL FLOW COST ACCOUNTING (MFCA) DAN ENVIRONMENTAL DISCLOSURE TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGS)
Authors: Suprianing Arum Lingling , Farida
Published: July 2023

The rapid development of the world industry triggers competition between companies to achieve their goals. This competition has an impact on the environment around the company. The purpose of this study was to examine the effect of Green Accounting, Environmental Performance, Material Flow Cost Accounting (MFCA) and Environmental Disclosure on the Sustainable Development Goals (SDGS). The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique used purposive sampling, so that the sample totalled 45 observations (9 companies for 5 years). The analysis tool uses multiple linear regression. The results of the study show that green accounting is able to increase the SDGs, while environmental performance, MFCA has no influence on the SDGs. This research has implications for manufacturers who apply green accounting by incurring environmental costs that will help increase the company's SDGs.
Global patterns of elastic scattering in the collision of a - particles with a 9Be nucleus
Authors:   L.N. Gumilyov Eurasian National University, Institute of Nuclear Physics, Amangeldi N. , Soldatkhan D. ,   L.N. Gumilyov Eurasian National University, Shaudirbayeva D. ,   L.N. Gumilyov Eurasian National University, Anuar A. ,   L.N. Gumilyov Eurasian National University, Kasymkhanova L. ,   L.N. Gumilyov Eurasian National University
Published: July 2023

The article investigates the characteristics of the experimental data of the elastic scattering cross section in the low-energy range of the a+9Be nuclear system. General regularities depending on the change in the energy of accelerated ions of the parameters of the obtained cross sections are established. Based on the analysis in the framework of the optical model (OM), energy-dependent optical interaction potentials in a wide range of energies were found.The energy regularity of potentials, revealed as a result of systematic analysis, makes it possible to predict with sufficient accuracy the cross-section of processes at energies at which experimental measurements were not carried out.The potential, which is a complex function of the interaction between nuclei, is an empirical measurement that describes the interaction in the scattering process.Studies of the dependence of the potential on external factors should be carried out individually for each nuclear system. Such analyses carried out in order to improve the accuracy of phenomenological theories should be based on a large array of experimental data. To clarify the truthfulness of the results of phenomenological approaches, it would be theoretically more correct to determine the global patterns of potentials and energy dependences of the full reaction cross-section.The article defines the energy dependence of the potentials and the total cross-section of the reaction based on a systematic analysis of the experimental data set in the energy range of laboratory Elab=30 - 60 MeV for the α+9Be process.Optimal values of the cross-section parameters satisfying global laws depending on the energy of the accelerating beam are found.
Development of a V-belt variator
Authors:   M.Kh.Dulaty Taraz Regional University, Koyaidarov B. , Sakhybayev R. ,   M.Kh.Dulaty Taraz Regional University
Published: July 2023

For stepless regulation of the operating speed of technological machines, in the ranges provided by the technology, it is recommended to use a V-belt variator. However, currently having V-belt variators with a special V-belt have significant disadvantages that reduce their effectiveness. In this regard, a V-belt variator with a standard drive V-belt is proposed, the driven pulley of which is divided into identical sectors, the diameter of the driven pulley is changed by synchronous movement of these sectors in radial directions. Studying a V-belt variator with a standard V-belt drive and a multi-sector driven pulley, the main parameters such as the number of sectors, the traction capacity of a multi-sector pulley, the diameters of a multi-sector pulley, the force of normal belt pressure on a multi-sector pulley, which are necessary when designing a variator, were determined.
Investigation of the mechanics of rail failure in the event of contact fatigue defects in cold conditions
Authors:   L.N. Gumilyov Eurasian National University, Togizbayeva B. , Zabiyeva A. ,   L.N. Gumilyov Eurasian National University, Karazhanov A. ,   L.N. Gumilyov Eurasian National University, Alipbayev Zh. ,   L.N. Gumilyov Eurasian National University, Balabekova K. ,   L.N. Gumilyov Eurasian National University
Published: July 2023

The study of the stress state in the puncture zone will be incomplete without a detailed consideration and analysis of the picture of stresses arising at the ends of the VAC, because it was from them that the destruction of some rail ends began during testing. An assessment of the effect of various types of loading on the VP will help to understand more deeply the mechanism of the formation of gouges and gouges and explain why defects 11 and 21 do not occur in this section.One of the most important criteria for assessing the stress state of structures with cracks is the stress intensity coefficient (KIN) [98, 101]. It not only determines the stress state at the crack tip, but can also be used to predict the crack growth rate. Therefore, the purpose of this study is to determine the stress intensity coefficients at the points of the VAC front.
Improving the reliability of the hydromechanical gearbox model u35. 615 based on the optimization of maintenance volumes
Authors:   S.Seifullin Kazakh Agro Technical Research University, Baiguzhina G. , Sagatbekova A. ,   S.Seifullin Kazakh Agro Technical Research University, Utepova G. ,   S.Seifullin Kazakh Agro Technical Research University, Izanova L. ,   L.N. Gumilyov Eurasian National University
Published: July 2023

Calculation of the costs of creating operational reliability when troubleshooting gearbox in the hydromechanical gearbox and eliminating the regularities of the restoration processes of its operation took into account the nature of the ongoing repair work. Calculation of the main deficit function is carried out in relation to the processes of restoring computer operability, including non-stationary processes in general, using a computer simulation program developed by a computer.
Issues of increasing the traffic management efficiency in the transport hubs of the city of Astana
Authors:   S. Seifullin Kazakh AgroTechnical Research University, Zhandarbekova A. , Arpabekov M. ,   L.N. Gumilyov Eurasian National University, Murzabekova K. ,   Academy of Logistics and Transport
Published: July 2023

To date, traffic congestion has become one of the most urgent problems of traffic control on the road network of Astana. For many streets (avenues) of the city, the occurrence of systematic traffic jams is becoming characteristic. The increase in traffic congestion, high density and traffic intensity of vehicles reduce the efficiency of the road network, as a result, have an impact on the growth in the number of traffic accidents.It is especially acute in the nodal points (crossroads) of the road network. Here, transport delays increase, queues and congestion are formed, which causes a decrease in the speed of communication, unjustified excessive fuel consumption and increased wear of vehicle components and assemblies.In the context of a fund shortage in the city budget, one of the relevant ways to organize traffic is to increase the efficiency of traffic management.This article discusses the issues of improving the efficiency of managing a traffic light object at the intersection of Kabanbai Batyr and Uly Dala in Astana, in order to reduce traffic delays and ensure the best distribution of traffic flows.Conclusion: The results of field observations were obtained to determine the intensity of traffic during peak hours, the justification was given for adjusting the phase-by-phase passing scheme and the operation mode of the traffic light object at the intersection of Kabanbay Batyr and Uly Dala avenues, which will make it possible to identify a left turn with a change in the structure of the traffic light control cycle ensuring the best distribution of traffic flows.
Study of the deformation characteristics of soils with a change in humidity
Authors:   D. Serikbayev East Kazakhstan Technical University, Aitkazina А.
Published: July 2023

This paper discusses the anisotropic properties of soils and the issue of the influence of soil wetness on the stress-strain state of an anisotropic foundation. The study of material properties and the nature of these properties is directly related to the origin and structure of the object under study. The most important of them from the point of view of calculations of foundations, design of buildings, and structures are deformation, strength, and filtration anisotropy, which introduce changes to a greater or lesser extent in the stress-strain state of soil massifs. The entire set of physical and mathematical properties of soils is determined by their structure and texture, which, in turn, are formed depending on the composition and genesis of soil deposits, as well as under the influence of external factors leading to the transformation of the stress state of the soil mass. Practically in all experiments in which the deformation, filtration, strength, and other properties of soils were studied in various directions, a difference in their indicators was noted. Such results testify to the anisotropic manifestation of these properties. An elastic (linearly deformable) soil model is considered a design model of soils that make up an anisotropic base.
Research of the stress-strain state of the loaded assembly for friction welded device
Authors:   A. Saginov Karaganda Technical University, Abisheva N. , Sherov K. ,   S. Seifullin Kazakh Agro Technical Research University, Nasad T. ,   Saratov State Technical University, Usserbayev M. ,   S. Seifullin Kazakh Agro Technical Research University, Abulkhairov D. ,   S. Seifullin Kazakh Agro Technical Research University, Sagynganova I. ,   L.N. Gumilyov Eurasian National University, Yerzhanova A.B. ,   S. Seifullin Kazakh Agro Technical Research University
Published: July 2023

This article presents the results of the study of methods for friction welding of dissimilar materials and the calculations to determine the structural strength of the most loaded part of a special friction welding device were made. The analysis showed that the friction welding method has wide technological capabilities and it is used in various industries. The designs of existing devices and machines for friction welding were also investigated. It was revealed that the method of friction welding in the conditions of machine-building plants of the Republic of Kazakhstan (RK) has not found application due to the little knowledge and high cost of technological equipment. The authors have developed a special device for friction welding of dissimilar materials. To optimize the parameters of the parts, in particular the bracket part, the stress-strain state calculations were performed using the ANSYS software package and the strength calculation by determining the acting external critical loads. The results of the calculation showed the applicability of the developed design of the bracket part.
Evaluation of the effect of fibers on the strength characteristics of concrete
Authors:   L.N. Gumilyov Eurasian National University, Nurbаyevа M. , Аruovа L. ,   L.N. Gumilyov Eurasian National University, Lukpаnov R. ,   L.N. Gumilyov Eurasian National University
Published: July 2023

The article presents the results of research of different fibers on the effect of strength characteristics of fine-grained concrete. The basic characteristics of the types of fibers used for the manufacture of fiber concrete are given. The results of laboratory research of polypropylene and basalt fibers for dispersion reinforcement of concrete are given. To estimate the strength changes the samples were made and tested in compression at the age of 3, 14 and 28 days of normal-moist hardening. The results of determining the compressive strength of fine-grained fiber concrete without adding fiber (control composition) and with the addition of polypropylene fiber 0.1, 0.5, 1.5, 2.5% of the mass of cement and basalt fiber 0.05, 0.1, 0.2, 0.5% of the mass of cement are given. It is shown that the most optimal limits of the introduction of polypropylene fiber in the mixture can be considered 0.5% of the weight of cement, which leads to an increase in compressive strength up to 9.09%, compared with the control composition. The introduction of basalt fiber in the mixture of fine-grained concrete in an amount of 0.1% of the weight of cement can increase the compressive strength by 11.4%.
Revisiting Kazakhstan’s Hydraulic Structures: A GIS-Based Approach to Dam Design and Allocation Considering Climate Change and Land Use Scenarios
Authors:   D. Serikbayev East Kazakhstan Technical University, CSI Research&Lab LLP, Aldungarova A. , Pidal I. ,   Universidad Politécnica de Madrid, CSI Research&Lab LLP, Zharassov Sh. ,   CSI Research&Lab LLP, Anapyanova S. ,   D. Serikbayev East Kazakhstan Technical University, Mamyrbekova G. ,   D. Serikbayev East Kazakhstan Technical University, Yeremeyeva Yu. ,   D. Serikbayev East Kazakhstan Technical University
Published: July 2023

This article discusses the importance of hydraulic structures, particularly dams, in Kazakhstan’s economy due to water scarcity in many regions. The article highlights the need for a comprehensive approach to the location and design of dams considering climate change and land use scenarios. The article also emphasizes the need to update the design parameters and characteristics of dams to consider changes in land use and climate. The Samarkand reservoir hydrosystem is used as an example to discuss the potential hazards of the new spillway and the need for technical upgrading. The article suggests that the development of an integrated GIS-based approach to survey works, location, and design of dams could improve the quality of design and survey works and lead to the modernization of design and operation of reservoirs. The study proposes the use of modern research methods, including space methods, to provide more flexible and safe management of river flow with consideration of environmental and economic interests. The article concludes that the comprehensive GIS-based methodology for the location and design of dams, considering potential changes in river flow characteristics and the impact of changes in land use and climatic scenarios, can improve efficiency and optimize the work of hydraulic engineers.
Current state of the wheel - rail interaction system
Authors:   L.N. Gumilyov Eurasian National University, Bakyt U. , Karazhanov A. ,   L.N. Gumilyov Eurasian National University, Alipbayev Zh. ,   L.N. Gumilyov Eurasian National University, Torebekova S. ,   Graduate College of Transport and Communications
Published: July 2023

The article considers the current state of stable interaction of the wheel-rail system, one of the main and resource-intensive problems that has long remained acute in the field of railway transport. The types of wear between the wheel and the rail have been thoroughly studied, and the results are shown in a graph and diagram. It can be seen from the results that intensive wear of the rolling surface of wheels and rails on curved sections of the road prevails over other types of wear. So far, many proposals have been proposed and work has been done to prevent this wear and tear. However, the work done clearly showed that it was not possible to completely solve the problem of intensive wear of wheels and rails on curves. The costs of material resources associated with excessive wear of the wheel-rail system in the locomotive, wagon and road facilities, primarily on curved sections of the track, are at a fairly high level. Therefore, it is necessary to continue work on their reduction.
Research of hybrid car technologies and conditions for choosing an electrical installation
Authors:   L.N. Gumilyov Eurasian National University, Nazarbayev Y. , Alipbayev Zh. ,   L.N. Gumilyov Eurasian National University, Karazhanov A. ,   L.N. Gumilyov Eurasian National University, Kokayev U. ,   L.N. Gumilyov Eurasian National University
Published: July 2023

It is known that in accordance with the rapid development of the industrial industry in the XX-XXI centuries, the use of oil and gas products has increased dramatically. This factor, in turn, has led to problems such as environmental pollution, changes in global temperatures, and a shortage of oil resources. For these reasons, car companies have begun to conduct research in order to introduce hybrid technologies into everyday life. The article examines the history of the emergence of hybrid technologies, as well as the principles and fundamentals of their functioning, as well as an overview of the technologies used at the present stage. The article is based on research concerning the manufacturing technologies of existing commercial vehicles, such as Toyota Prius, Astrolab, as well as fuel and raw materials used in hybrid cars. The article presents the pros and cons of the technologies considered, conclusions that hybrid cars will become an alternative to gasoline and diesel cars in the future.
PERBANDINGAN TINDAK PIDANA TERTENTU DALAM UNDANG-UNDANG NOMOR 1 TAHUN 1946 DENGAN UNDANG-UNDANG NOMOR 1 TAHUN 2023 DITINJAU DENGAN TEORI TUJUAN HUKUM MENURUT GUSTAV RADBRUCH
Authors: Alamsyah Muhamad Sadam , Shobari Ahmad , Gusma Almabiyan , Rahmanda Mita Riza , Antoni Herli , Dewi Elya Kusuma
Published: July 2023

In realizing a Legal Purpose Proposed by Gustav Radbruch, namely Law must realize Legal Certainy, Legal Justice, and Legal Benefit every applicable law must realize a legal goal that is felt by community. Law Number 1 of 1946 concering the Criminal Code in providing Legal Certainy is still lacking due to the may doctrinal clashes in each article. And in Legal Justice provides a sense of Satisfaction, especially the justice that occurs in the community. Namely in the death penalty in serious crimes like premeditated murder. In the aspect of Legal Benefit, it provides benefits to the community to always comply and limit their behavior. But it must be followed by times. In Law Number 1 of 2023 concering the Criminal Code in realizing the objectives of law through aspect Legal certainty guarantees the concents of the article because the regulations is a product produced through the Legislative Body. In processing rights and obligations by Legal Justice, it still not felt to fulfill the sense of justice that occurs in the community, especially in death penalty with probation. Legal expediency in this Law follows the times that occur in Indonesia so that the benefits of this Law will be useful for communities in protecting their indvidual rights. Legal Reform contained in Law Number 1 Year 2023 follows the times that have occurred in Indonesian Anthropology, through several rules in terms of adultery for someone who is not yet married and respect the Living Law in society (The Living Law).

Keywords: Comparison, Criminal,  Purpose of Law, Gustav Radbruch.
PENGARUH REPUTASI KAP, AUDIT TENURE, UKURAN PERUSAHAAN, DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT
Authors: Winda Winda , Hadiwibowo Imam
Published: July 2023

This study aims to examine the effect of hood reputation, audit tenure, company size, and auditor rotation on the audit quality of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used in this study were obtained from the Annual Publication Auditor Report for Manufacturing Companies for the period 2017-2021. The population of this study is 47 mining sector companies listed on the Indonesian Stock Exchange using a sample during the year under study. The analytical technique used in this study is logistic regression which aims to obtain a comprehensive picture of the relationship between variables. The analytical method used in this study consisted of descriptive statistical analysis, logistic regression analysis, overall fit model test, Nagelkerke's r square, regression model feasibility and research hypothesis testing. The results of the study partially show that the reputation of KAP has a negative effect on audit quality. Audit tenure has no effect on audit quality. Firm size has no effect on audit quality. Auditor rotation has a positive effect on audit quality. Meanwhile, simultaneously reputation, audit tenure, company size, and auditor rotation together have a significant influence on audit quality.

Keywords:  Reputation, Company Size, Auditor Rotation, Audit
IMPLEMENTASI TIME-DRIVEN ACTIVITY-BASED COSTING DAN STRATEGI HARGA PADA AGENSI PEMASARAN DIGITAL KREATIF
Authors: Nugroho Bintang , Wijayati Nureni
Published: July 2023

Penelitian ini bertujuan untuk mengusulkan penerapan konsep Time-Driven Activity-Based Costing (TD ABC) dan analisis marjin kontribusi sebagai suatu solusi bagi PT CRV, sebuah perusahaan agensi pemasaran digital kreatif di Indonesia, yang mengalami masalah teknik penentuan biaya dalam pembuatan strategi harga berbasis biaya. Penelitian studi kasus ini menggunakan explanatory sequential mixed methods dengan triangulasi data. Biaya aktual pada PT CRV tahun 2022 digunakan dalam membangun model TD ABC dan menggunakan model tersebut untuk analisis marjin kontribusi. Hasil penelitian mengungkapkan bahwa (1) TD ABC dapat diimplementasikan pada PT CRV dan model biaya per aktivitas dapat mengakomodir perkembangan bisnis pemasaran digital yang dihadapi oleh 360-digital marketing agencies. (2) Analisis marjin kontribusi dapat membantu manajemen membuat cost-based pricing strategy untuk setiap layanan jasa agensi pemasaran digital kreatif.

Kata Kunci: Biaya, Harga, Agensi Pemasaran Digital
Working Capital Management, Free Cash Flow, Profitability and Firm Value
Authors: Angela Aurora , Hidayat Vinny Stephanie , Eunike Eiren
Published: July 2023

The main goal of a company is to optimize the firm’s value. A good working capital management, free cash flow, and profitability are expected to increase the firm’s value. This study analyzes on how working capital management, free cash flow, profitability, and firm value relate. This study uses the population of all food and beverage sub-sector companies in Indonesia from the period of 2019 - 2021. The technique used to test the hypothesis is multiple linear regression analysis. The results of the study are, that working capital management, free cash flow, and profitability have an effect towards firm value. Therefore, companies must pay attention to their cash conversion cycle, have a positive free cash flow so that there is flexibility in the company's finances, also in increasing profits so that ROA becomes higher hence investors will respond to this positive signal and the firm value will increase.

Keywords: WCM, FCF, Profitability, Firm Value
ANALISIS LITERASI KEUANGAN TERHADAP KEBERLANGSUNGAN UMKM DENGAN INKLUSI KEUANGAN PADA UMKM GIANYAR
Authors: Yuliyawati Yuliyawati , Mardiana Mardiana
Published: July 2023

Sektor UMKM merupakan bagian dari mesin perekonomian, namun untuk mewujudkan peningkatan jumlah UMKM maka perlu adanya pembinaan dalam menunjang keberlangsungan UMKM dengan cara memberikan pemahaman literasi keuangan dan inklusi keuangaan. Tujuan penelitian yaitu menguji dan menganalisis adanya pengaruh literasi keuangan terhadap keberlangsungan UMKM dengan inklusi keuangan sebagai variabel intervening. Jenis penelitian yang digunakan yaitu penelitian kuantitatif. Lokasi yang dipilih peneliti adalah Kabupaten Gianyar, Bali. Populasi pada penelitian ini yaitu 75.620 UMKM. Sampel penelitian ini menggunakan teknik purposive sampling dan rumus solvin, sampel yang diperoleh yaitu 85 sampel. Penelitian ini menggunakan data primer dan data sekunder. Kuesioner digunakan sebagai metode pengumpulan data dalam penelitian ini. SmartPLS (Partial Least Square) adalah metode analisis data yang digunakan oleh peneliti.Berdasarkan hasil penelitianBerdasarkan hasil analisis data dan pembahasan diatas mengenai pengaruh literasi keuangan terhadap keberlangsungan UMKM melalui inklusi keuangan sebagai variabel intervening dengan menggunakan SmartPLS dapat disimpulkan bahwa: 1. Literasi keuangan berpengaruh signifikan terhadap keberlangsungan UMKM. 2. Literasi keuangan berpengaruh signifikan terhadap inklusi keuangan. 3. Inklusi keuangan berpengaruh signifikan terhadap keberlangsungan UMKM. 4. Literasi keuangan tidak berpengaruh signifikan terhadap keberlangsungan UMKM melalui inklusi keuangan sebagai variabel intervening.
Predictors of Maternal Blouse in the Postpartum Period Based on Social Determinants of Health of the World Health Organization Model: A Path Analysis
Authors:   Student Research Committee, School of Nursing and Midwifery, Shahid Beheshti University of Medical Sciences, Tehran, Iran., Roozbahani Sahar , Dolatian Mahrokh ,   Department of Midwifery and Reproductive Health, Midwifery and Reproductive Health Research Center, School of Nursing and Midwifery, Shahid Beheshti University of Medical Sciences, Tehran, Iran., Mahmoodi Zohreh ,   Social Determinants of Health Research Center, Alborz University of Medical Sciences, Karaj, Iran., Zandifar Atefeh ,   Social Determinants of Health Research Center, Alborz University of Medical Sciences, Karaj, Iran., Alavi Majd Hamid ,   Department of Biostatistics, School of Allied Medical Sciences, Shahid Beheshti University of Medical Sciences, Tehran, Iran., Nasiri Saeideh ,   Department of Midwifery, School of Nursing and Midwifery, Kashan University of Medical Sciences, Kashan, Iran.
Published: July 2023

Objectives The aim of this study was to determine the predictors of maternal blouse in the postpartum period based on social determinants of health of the World Health Organization (WHO) model. Methods This cohort study was conducted on 449 postpartum women who were referred to healthcare centers of Shahid Beheshti University of Medical Sciences. The sampling method was a multi-stage random method. The tools used in this research were demographic and gynecological characteristics questionnaire, socio-economic status questionnaire, depression anxiety and stress scale-21 (DASS-21), multidimensional scale of perceived social support (MSPSS) (multidimensional scale of perceived social support [MSPSS]), domestic violence questionnaire (DVQ), unhealthy behavior questionnaire. Postpartum blouse was also measured based on the Stein’s questionnaire. The data were analyzed using SPSS software, version 24. Results The information of 449 pregnant women participating in the study was examined. The mean age of women was 26.96±4.46 years and their husbands’ mean age was 32.17±5.6 years. The path analysis results demonstrated that among the variables related to maternal blouse (one-path test), in the indirect path analysis, socio-economic status had the most negative effect on the maternal blouse and also in the direct path analysis, DASS21 showed the most negative effect on the maternal blouse (B=-0.19) and the unfortunate event had the most positive effect (B=0.18). Violence had the most positive effect on the maternal blouse (two-path test) (B=0). Conclusion Considering the importance of the role and the high prevalence of maternal blouse in the mental health of women after childbirth, it seems necessary to pay attention to these factors for prevention and screening in terms of timely diagnosis and necessary measures.
Effects of Horticultural Activities on Mild to Moderate Depression Symptoms: A Randomized Controlled Trial
Authors:   Department of Community and Family Medicine, School of Medicine, Iran University of Medical Sciences, Tehran, Iran., Minagar France , Ahmadzad-Asl Masoud ,   Department of Psychiatry, Sunnybrook Health Science Center, Temerty Faculty of Medicine, University of Toronto, Toronto, Canada., Tehrani Bani Hashemi Arash ,   Department of Community and Family Medicine, Preventive Medicine and Public Health Research Center, Psychosocial Health Research Institute, School of Medicine, Iran University of Medical Sciences, Tehran, Iran., Tayefi Batool ,   Department of Community and Family Medicine, Preventive Medicine and Public Health Research Center, Psychosocial Health Research Institute, School of Medicine, Iran University of Medical Sciences, Tehran, Iran., Mohabbat Nassim ,   Department of Agricultural-Phytomedical Engineer, Tehran Municipality Flower and Plant Education and Consulting Research Center, Tehran, Iran., Ramezani Mozhdeh ,   Department of Community and Family Medicine, Preventive Medicine and Public Health Research Center, Psychosocial Health Research Institute, School of Medicine, Iran University of Medical Sciences, Tehran, Iran.
Published: July 2023

Objectives This study was designed to evaluate the effect of participating in horticultural activities on changes in the severity of depression symptoms in adults with mild-to-moderate depression symptoms. Methods In this non-blinded, randomized controlled trial, 102 eligible participants were assigned randomly to the experimental and control groups (51 members each). The inclusion criteria were as follows: age of 18 years or more, mild-to-moderate depression symptoms, and willingness to participate in the study. However, the exclusion criteria were physical or mental diseases limiting horticultural activities and using antidepressants. Both groups received educational worksheets, including behavioral activation, daily activity schedules, breathing training, and relaxation instructions. Moreover, the experimental group participated in weekly three-hour horticultural program sessions for six weeks. The severity of depression symptoms was then appraised at baseline, at the end of the intervention, and four weeks after the end of the intervention through the Beck depression inventory-II (BDI-II). The repeated-measures ANOVA was used for data analysis. Results The results revealed that the mean BDI-II scores in the horticultural group declined by 5.68 (P=0.001) and 2.32 (P=0.016) points more than the control group at the end of the intervention and four weeks later, respectively. Conclusion This study indicated that horticultural activity might mitigate the severity of depression symptoms.
A Study on the Motivation and Market Segmentation of the Winter Festival as a Case of Harbin International Ice and Snow Festival
Authors:   The Institute of Management and Economy Research, Kim Sung-Bum , Chung Jellna , Kwon Ki-Joon
Published: July 2023

Purpose - The purpose of this study is to derive sub-group of Chinese residents to Harbin International Ice and Snow Festival through market segmentation and to identify their characteristics of each group. Design/methodology/approach - The survey was conducted with a total of 405 Chinese residents, and empirical analysis was conducted using SPSS program. Findings - As a result of the analysis, four factors were derived. Based on the factors, four sub-markets were derived by conducting cluster analysis for market segmentation. Market strategies for each sub-group were discussed based on significant differences between clusters according to demographic characteristics. Research implications or Originality - The results of this study contribute to find out potential target market of Chinese residents, and to provide data for better positing of Harbin International Ice and Snow Festival.
Pengaruh Kualitas Layanan, Persepsi Kemudahan, Dan Pengetahuan Nasabah Terhadap Minat Penggunaan Aplikasi Brimo
Authors: Ruslan Fitriyani , Madjodjo Farid , Astria Nikita
Published: July 2023

This study aims to determine the effect of service quality, perceived convenience, and customer knowledge on interest in using the BRImo application at PT Bank Rakyat Indonesia Soasio Branch Office. Methods of data analysis using multiple regression analysis, measuring scale using a Likert scale. The results showed that the service quality variable had a positive but not significant effect on interest in using the BRImo application. the perceived convenience variable has a significant positive effect on the intention to use the BRImo application and the customer knowledge variable has a significant positive effect on the intention to use the BRImo application. and variables namely service quality (X1), perceived ease of use (X2), and customer knowledge (X3) simultaneously have a significant effect on interest in using (Y) the BRImo application.
Herbal Medicines and Recent Development on Novel Herbal Drug Delivery System
Authors: Ahmed Aziz , Shuaib Mohd , Shirsat Mrunal K. , Sharma Deeksha
Published: July 2023

The World Health Organization (WHO) defines herbal medicine as a technique that uses herbs, herbal ingredients, herbal preparations, and finished herbal products. Herbal remedies contain a variety of chemical components known as phytochemicals, which fall into a number of categories including saponins, flavonoids, glycosides, tannins, alkaloids, and terpenoids. Due to the presence of these phytochemicals, herbal medications can be used to treat a variety of ailments and diseases, including gastrointestinal problems, skin infections, arthritis, migraines, and weariness. Herbal medicines have less major adverse effects than conventional pharmaceuticals and are less expensive.

New herbal formulations can include transfersomes, ethosomes, microspheres, phytosomes, liposomes, polymeric nanoparticles, and nanocapsules. In comparison to traditional herbal medicines, the novel herbal drug delivery systems offer many advantages, including increased solubility and bioavailability, protection from side effects, enhanced pharmacological action, increased stability, better delivery to tissue macrophages, consistent delivery, and protection against the physical and chemical breakdown of active ingredients. To incorporate standardised herbal extract or aqueously soluble active ingredients into phospholipids to build lipid companionable molecular complexes, phytosome has been described as a patented innovative herbal technology produced by a leading manufacturer of medicines and nutraceuticals. The use of herbal medicines can be expanded in order to increase their efficacy by incorporating them into more sophisticated medications.
Biometrics of the suspensory ligament of the thyroid and its correlation with the morphometry of the thyroid gland in cadavers of human fetuses
Authors: Aragão José Aderval , Aragão Iapunira Catarina Sant’Anna , Aragão Felipe Matheus Sant’Anna , Lourenço Bárbara Costa , Almeida João Victor Rocha de , Porto Luciano Conceição , Guerra Danilo Ribeiro , Feitosa Vera Lúcia Correa , Reis Francisco Prado
Published: July 2023

Introduction: Berry’s ligament (BL) is a known anatomical structure, which connects the thyroid gland to the tracheal wall, but its biometry has so far been little explored. Objective: In the present study, we sought to perform the BL biometry, correlating it with the morphometry of the thyroid gland. Material and method: Without the aid of optical instruments, the BL of 24 thyroid glands of human fetuses were dissected. With the gland in an anatomical position, the biometric data of the BL and the gland were taken. The data were treated statistically to establish the correlation between the length and height of the BL with the biometric data of the thyroid gland. Result: Significant correlations were found at the 5% level for the width of the thyroid gland and the weight of the gland, as well as for the length of the left lobe and the width of the right and left thyroid lobes, all in relation to the length of the LB and also the length in relation to the width of the gland and the isthmus of the thyroid gland. There was no significant correlation between the BL height and the morphometric findings of the right and left lobes and the isthmus of the thyroid gland. Conclusion: Knowledge of the anatomy of the BL is essential to prevent, in particular, injuries to the RLN, during thyroidectomy or parathyroidectomy.
Contratação à distância e fora do estabelecimento comercial em Portugal: perspectiva histórica e fundamentos jurídicos
Authors: Rapassi Rinaldo Guedes , Rebelo Fernanda Maria Neves
Published: July 2023

O tema em causa é a contratação à distância e fora do estabelecimento comercial, examinado no contexto histórico, de forma a dar ao leitor uma visão panorâmica da matéria, inclusive da perspectiva contemporânea. Os fundamentos jurídicos dos institutos são examinados em investigação exploratória, no intuito de permitir maior familiaridade com os aspectos básicos do regime jurídico aplicável. Discutem-se os conceitos de consumidor, de consumidor médio e de consumidor particularmente vulnerável, de contrato celebrado fora do estabelecimento e à distância, suas modalidades, sob a luz das Diretivas da União Europeia, a legislação portuguesa, as teorias aplicáveis e exame pontual de jurisprudência. Conclui-se ser louvável a iniciativa governamental para eventual futura codificação do Direito do Consumo português. Nota-se a inviabilidade de tratar como sinônimas as expressões consumidor, consumidor médio e consumidor particularmente vulnerável. Analisam-se as principais características do contrato celebrado à distância, em comparação ao contrato celebrado fora do estabelecimento comercial. Considerando a crise mundial em razão da pandemia do novo coronavírus, detecta-se uma provável explosão de demanda, em alguns segmentos de mercado, por contratações à distância, nomeadamente por intermédio de contratos digitais. Projeta-se um horizonte de pressão por desenvolvimento ainda mais rápido, tanto da legislação do comércio digital, quanto dos direitos dos consumidores, no que toca aos contratos à distância celebrados por meios eletrônicos, dada a natureza jurídica bifronte da regulação do instituto no ordenamento jurídico português.
Análise da posse e propriedade em territórios indígenas e quilombolas para efetivação da justiça frente à teoria das capacidades
Authors: Guimarães Raphael Pinheiro Cavalcanti
Published: July 2023

O presente estudo tem por escopo analisar a proteção jurídica da posse e propriedade em territórios indígenas e quilombolas no Brasil, de acordo com a teoria das capacidades de Amartya Sen e Martha Nussbaum, avaliando em que medida a tutela jurídica vigente se faz necessária e suficiente para reparação de uma dívida histórica, na medida em que atua na preservação das populações tradicionais e seu território. Este artigo demonstra que comunidades tradicionais indígenas e quilombolas possuem proteções jurídicas distintas, contudo ambas apresentam tutela jurídica insuficiente para preservação dessas comunidades. Apresenta metodologia qualitativa para deduzir o que expõe, utiliza-se bibliografia de referência e documentos relevantes para o tema abordado. Defende a teoria das capacidades, categoriza o direito de propriedade como um direito fundamental e entende que a legislação atual é insuficiente para concretizar tal direito aos membros dessas comunidades tradicionais.
PARTICULAR ISSUES ON THE REFORMATION OF THE PENITENTIARY INSTITUTIONS SYSTEM IN UKRAINE
Authors:   Academy of the State Penitentiary Service, Chernihiv, Ukraine, Sheremeta О. P. , Bodnar І. V. ,   Academy of the State Penitentiary Service, Chernihiv, Ukraine, Malyshenko Ye. L. ,   Academy of the State Penitentiary Service, Chernihiv, Ukraine
Published: July 2023

In the article, the authors considered the system of institutions for the execution of punishments and its constituent elements, consisting of detention centers, pretrial detention centers, special educational institutions, and open (correctional centers) and closed type penitentiary institutions. The authors identified the main current directions of its reform: to replace the punishment in the form of arrest by introducing instead of it the punishment in the form of deprivation of liberty, but for a shorter period than is currently provided by law, since the adoption of the Criminal Executive Code in 2003, this type of criminal punishment has become more liberal and turned into imprisonment for a certain period, but for short periods; to substitute punishment in the form of restraint of will by replacing it with probationary supervision with mandatory involvement in community service, since those sentenced to restraint of will are under supervision and not under guard, and the main component at the same time remains mandatory involvement in work; conducting probation supervision of persons released on parole from places of deprivation of liberty and introducing an electronic monitoring system at the place of residence of this category of persons, the authorized body on probation issues must forcibly involve them in probation programs, monitor their behavior, provide assistance in their adaptation, not the least role is played by the establishment of cooperation on control of this category with units of the Ministries of Internal Affairs of Ukraine; re-equipment of penal institutions taking into account modern approaches to engineering and technical means of protection and supervision, accommodation of convicts and their isolated detention; creation of a modern approach to the prevention of offenses by the personnel of penitentiary institutions, taking into account the modern leading model of the economic impracticability of illegal behavior. Key words: punishment, prevention, penitentiary institution, convicts, personnel, probation supervision, parole, arrest, restriction of freedom, prisoner of war camps, prisoners of war.
LEGALITY AS THE PRINCIPLE OF LEGAL RESPONSIBILITY
Authors:   Academy of the State Penitentiary Service, Chernihiv, Ukraine, Nishchymna S. О.
Published: July 2023

The article is devoted to the characteristics of the principle of legality in the context of its application as a principle of legal responsibility, which is inherent in all branches of law, including financial law and tax law, as a sub-branch of the latter. An in-depth study of the principles of legal responsibility allows practitioners, using the assets of scientists, to direct efforts to eliminate gaps in the law. Key words: legal responsibility, principles, legality, financial law, tax law.