bluuebunny/crossref_metadata_2025 huggingface dataset:
Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Perhitungan Tarif Pajak, dan Kepatuhan Pajak
Authors: Suartama I Wayan Eka , Wiratmaja I Dewa Nyoman
Published: December 2023

The purpose of this study is to determine the effect of tax socialization, taxpayer awareness, and tax rate calculations on student tax compliance of Micro, Small and Medium Enterprises (MSMEs). This research was conducted at the Accounting Study Program, Faculty of Economics and Business, Udayana University, using saturated sampling. The number of samples in this study was 65 people, that is, the entire population of students in the 2014-2018 accounting study program who owned a business was taken as the sample. The analysis technique used is Multiple Linear Regression Analysis. The results of the study found that tax socialization had an effect on tax compliance. Taxpayer awareness affects tax compliance. Calculation of tax rates effect on tax compliance. This shows that the socialization of taxation, awareness of taxpayers and calculation of tax rates in MSMEs have an effect on increasing tax compliance of MSME students.

Keywords: Socialization; Awareness; Tax Rates; Obedience
Sustainability Reporting dan Return Saham pada Perusahaan Terindeks IDXQ30
Authors: Andriani Ni Made Dina , Sudana I Putu
Published: December 2023

The issuance of POJK NO.51/POJK.03/2017 resulted in companies having an obligation to prepare sustainability reporting. This research aims to determine the effect of sustainability reporting on stock returns of companies indexed by IDXQ30 in 2020-2021. The analytical method used is multiple linear regression analysis with a sample size of 46. In this research, the company's sustainability reporting is measured by the sustainability reporting disclosure index which refers to the GRI Standards. This research includes control variables for profitability, solvency and company size which aim to increase the statistical power of this research. The results of this research show that sustainability reporting has no effect on stock returns. Sustainability reporting is not yet information that has economic value for investors, so the information in sustainability reporting has not been used as a consideration in investing.

Keywords: Sustainability reporting, GRI Standards, stock returns, IDXQ30
Manajemen Laba Aktivitas Rill Dalam Bingkaian Teori Akuntansi Positif
Authors: Kurniawansyah Deddy , Mahendrawati Dian
Published: December 2023

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices.

Keywords: Politic; Bonus; Earning Management; Real Activities
Fenomena Manajemen Pajak: Transaski Hubungan Istimewa Sebagai Variabel Moderasi
Authors: Siregar Efrida , Khomsiyah Khomsiyah
Published: December 2023

The research aims to determine the effect of profitability, foreign ownership and leverage on tax management, with the moderating effect of special relationship transactions. A total of 75 companies in the raw and primary consumer goods sector on the Indonesia Stock Exchange for the 2019-2022 period were used as samples using the purposive sampling method. The analysis was carried out using a panel data regression model, which had previously been tested on classical assumptions. The research results show that profitability has a positive effect, while foreign ownership has a negative effect. Meanwhile, leverage has no effect. Special relationship transactions do not have a moderating role in the relationship between profitability and foreign ownership. However, it can weaken the influence of leverage. These findings highlight the complexity of internal and external factors that influence tax management practices. This research can provide guidance for practitioners and researchers in developing more effective tax management strategies.

Keywords: Foreign Ownership; Leverage; Tax Management; Profitability; Special Relationship Transactions
Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik
Authors: Jhista Wiguna I Gusti Made , Ariyanto Dodik
Published: December 2023

The aim of this research is to analyze the role of religiosity in moderating internal locus of control, professional commitment, and time budget pressure on the dysfunctional behavior of auditors at the Bali Province Public Accounting Firm. Data collection was carried out using a questionnaire. The number of samples used was 57 auditors with a saturated sampling method. The data analysis technique in this research uses the PLS-SEM approach with the help of SmartPLS version 4. Based on the results of hypothesis testing, it was found that internal locus of control and professional commitment had a negative influence on dysfunctional audit behavior. Meanwhile, time budget pressure has a positive effect on dysfunctional audit behavior. The results of the moderation effect test show that religiosity is able to strengthen the influence of professional commitment on dysfunctional audit behavior. However, internal locus of control and time budget pressure are unable to moderate the influence of dysfunctional audit behavior.

Keywords: internal locus of control; professional commitment; time budget pressure; religiousity; dysfunctional audit behavior
Leverage, Capital Intensity, dan Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Pemoderasi
Authors: Tanjaya Ryo Dwantara , Jati I Ketut
Published: December 2023

The aim of the research is to see how leverage and capital intensity influence tax aggressiveness in companies and to see whether independent commissioners in the relationship between leverage and capital intensity influence corporate tax aggressiveness. The population is companies operating in the basic industrial and chemical manufacturing sector, totaling 78 companies, with a sample of 28 companies determined using a non-probability sampling method with purposive sampling technique used as the sampling technique. The analysis technique uses Moderated Regression Analysis. The results of this research say that Leverage has a positive influence on tax aggressiveness. Capital intensity has no influence on tax aggressiveness. Independent commissioners are unable to moderate leverage and capital intensity on tax aggressiveness.

Keywords: Awareness; Leverage, Capital Intensity, Aggressiveness, Independent Commissioner
Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility
Authors: Maharani Ni Luh Ari , Sudana I Putu
Published: December 2023

Disclosure of corporate social responsibility is reporting information to stakeholders about company activities regarding social and environmental responsibility. The research is aimed at obtaining empirical studies regarding the influence of profitability, leverage and management ownership on CSR disclosure. This research uses 188 observations from energy sector companies listed on the Indonesia Stock Exchange in 2018-2021. Data were analyzed using multiple linear regression analysis. The results of the analysis show that profitability, leverage and management ownership have a positive effect on CSR disclosure. This implies that stakeholder theory is able to underlie the study of CSR disclosures.

Keywords: Stakeholder Theory; Disclosure; Corporate Social Responsibility
CEO Overconfidence as Moderator of Sales Growth, Interest Coverage, Fixed Asset Intensity to Financial Distress
Authors: Slamet Franki , Ramadhan Yanuar
Published: December 2023

This study seeks to explore the influence of certain factors, namely company growth, interest coverage ratio, and fixed asset intensity, on a company's financial health or distress. We pay special attention to the potential role of CEO overconfidence as a variable that might change or moderate these influences. Drawing from a quantitative approach, we used publicly available financial statements of primary consumer goods companies listed on the Indonesia Stock Exchange from 2017 to 2021. Our findings suggest that company growth and the value of fixed assets play roles in determining financial distress, but the interest coverage ratio does not. Moreover, when factoring in CEO overconfidence, we found it changes the way company growth and fixed assets relate to financial distress. Yet, this CEO trait doesn’t alter the relationship between the interest coverage ratio and financial distress.

Keywords: company growth, interest coverage ratio, fixed asset intensity, ceo overconfidence, financial distress
The Effect of Intellectual Capital on Firm Performance: A State of the Art
Authors: Jikhan Fat'Chatus Chanifa , Muftiadi Anang , Alexandri Mohammad Benny
Published: December 2023

This research scrutinized the impact of intellectual capital on firm performance, identifying pertinent scientific publications using a systematic literature review. The findings reveal an upward annual trend in empirical research concerning the effect of intellectual capital on company performance. Over the past decade, Indonesia has emerged as a dominant contributor to this research. While nine dimensions of intellectual capital have been pinpointed, three specific dimensions are predominantly studied. Research on Small and Medium Enterprises (SMEs) has been a focal point over the last ten years. Additionally, Andreeva & Garanina’s 2016 study stands out as a frequently cited work.Furthermore, the conceptualization of intellectual capital and the evolution of its dimensions were significantly influenced by foundational research. These insights, distilled from the analysis of 35 empirical research articles, enrich the ongoing discourse on intellectual capital and its connection to firm performance. It's noteworthy that human, structural, and relational capital have emerged as dominant dimensions of intellectual capital. This study underscores the importance and prevalence of intellectual capital concepts that various firms leverage to bolster their performance.

Keywords: intellectual capital, firm performance, systematic review
PENERAPAN KONSEP PLAYFUL DALAM PERENCANAAN PROYEK RUMAH BERMAIN LANSIA DI KAWASAN KEBON JERUK, JAKARTA BARAT
Authors: Hilarisani Ivonne Tiara , Darmady Irene Syona
Published: December 2023

The elderly are a group that experiences the aging process and will face various challenges in living their daily lives. The elderly population in Indonesia continues to increase every year with the elderly population reaching more than 7% of the total population, so it is necessary to make efforts to improve the welfare of the elderly in accordance with the Elderly Welfare Law. One of the problems that often arise in the elderly is loneliness caused by a lack of social interaction with their peers. Social interaction has a positive impact on the quality of life of the elderly. The author empathizes with the elderly who experience loneliness and need social interaction with their peers. Therefore, one effort that can be done is to create a place that is entertaining, interactive and useful for the elderly. The purpose of this research is to involve the architecture of empathy in overcoming the problem of loneliness in the elderly, and to find out the approaches that can be used in overcoming the problem of loneliness in the elderly. The design method applied in the design is playful architecture. This concept emphasizes joy and happiness. The goal is to create an inviting space to play, experiment and have fun. and provide a pleasant experience for visitors. It can also help increase productivity, creativity and strengthen social bonds within the community.
Keywords: architecture; elderly; empathy; playful
Abstrak
Lansia merupakan kelompok yang mengalami proses penuaan dan akan menghadapi berbagai tantangan dalam menjalani kehidupan sehari-hari. Populasi lansia di Indonesia terus meningkat tiap tahunnya dengan populasi lansia mencapai lebih dari 7% dari total populasi penduduk, sehingga perlu melakukan upaya untuk mensejahterakan lansia sesuai dengan Undang-Undang Kesejahteraan Lanjut Usia. Salah satu masalah yang sering muncul pada lansia adalah kesepian yang diakibatkan karena kurangnya interaksi sosial dengan teman-teman sebayanya. Interaksi sosial memiliki dampak positif terhadap kualitas hidup lansia. Penulis berempati kepada lansia yang mengalami kesepian dan membutuhkan interaksi sosial dengan teman-teman sebayanya. Oleh karena itu, salah satu upaya yang dapat dilakukan adalah dengan menciptakan tempat rekreasi dan sosialisasi yang menghibur, interaktif, dan bermanfaat untuk lansia. Tujuan dari penulisan ini adalah melibatkan arsitektur empati dalam sebuah perencanaan proyek yang dapat mengatasi masalah kesepian pada lansia. Metode dalam penulisan ini adalah observasi lapangan dan wawancara, serta menerapkan konsep arsitektur empati dan playful architecture. Konsep ini menekankan pada keceriaan dan kebahagiaan. Tujuannya adalah untuk menciptakan ruang yang mengundang untuk bermain, bereksperimen, dan bersenang-senang. Serta memberikan pengalaman yang menyenangkan bagi pengunjungnya. Hal ini juga dapat membantu meningkatkan produktivitas, kreativitas, dan memperkuat ikatan sosial dalam komunitas.
PENERAPAN STRATEGI WAYFINDING DALAM PERANCANGAN FASILITAS TERAPI RAMAH PENDERITA ALZHEIMER
Authors: Joe Sebastian , Lianto Fermanto
Published: December 2023

Alzheimer’s is a disease that affects memory function and causes short-term memory to deteriorate. Alzheimer’s disease often affects people 60 years of age and older, and it is predicted that by 2050, that number will have doubled. There hasn’t been a precise cure for this ailment, despite the extensive research that has been done. Alzheimer’s patients typically struggle to navigate even familiar environments, making it challenging to reach their destination without getting lost or confused. This research uses phenomenological research methods and everydayness architectural design methods. The simplicity of an Alzheimer’s-friendly design can be observed in how simple it is to enter a location without becoming lost. This has to do with how well a building’s circulation works. It is envisaged that navigation may aid Alzheimer’s patients in becoming more autonomous and enabling them to reach their destination. It is envisaged that through enhancing architectural features such as spatial organization, form articulation, signs, landmarks, colours, and lighting, Alzheimer’s rehabilitation can be developed, further enhancing the welfare of Alzheimer’s patients.
keywords:  alzheimer; disorientation; everydayness; therapy; wayfinding
Abstrak
Alzheimer merupakan penyakit gangguan daya ingat yang menyebabkan adanya degradasi memori sehingga memiliki ingatan jangka pendek. Umumnya penyakit Alzheimer diderita oleh lansia berusia 60 tahun ke atas dan dalam perkiraan, pada tahun 2050 akan meningkat hingga 2 kali lipat. Namun, dibalik banyaknya penelitian yang sudah dilakukan, sampai saat ini belum ditemukan penanganan khusus untuk menyembuhkan penyakit ini. Penderita Alzheimer umumnya mengalami masalah dalam menemukan jalan untuk mencapai suatu titik, bahkan pada tempat yang familiar bagi mereka sehingga mereka sulit untuk sampai ke lokasi tujuan tanpa tersesat dan kebingungan. Penelitian ini menggunakan metode penelitian fenomenologi serta metode perancangan arsitektur keseharian. Kemudahan desain pada suatu rancangan untuk Alzheimer dapat dilihat dari kemudahannya untuk mencapai ke suatu ruang tanpa menciptakan adanya kebingungan. Hal ini berkaitan dengan adanya efektivitas suatu sirkulasi pada suatu bangunan. Dengan adanya bantuan wayfinding diharapkan dapat membantu para penderita Alzheimer agar mereka dapat menjadi lebih mandiri, sehingga mereka dapat sampai ke titik tujuan mereka. Dengan meningkatkan aspek elemen arsitektur seperti spasial, artikulasi bentuk, signage, landmark, warna, dan pencahayaan diharapkan dapat menciptakan rehabilitasi Alzheimer yang semakin meningkatkan kesejahteraan penderita Alzheimer.
INTERAKSI MANUSIA DAN AI SEBAGAI PENDEKATAN DESAIN RUANG KREATIF
Authors: Kristianto Melita , Yuono Doddy
Published: December 2023

Human interaction and artificial intelligence (AI) in the creative industries have progressed rapidly, with AI becoming a digital tool that supports human creativity and creates creative engagement to meet the needs of original creativity. The integration of AI into the creative process influences the way creators create more innovative and complex creative content, even pushing the boundaries of their own creativity and creating works that were previously unimaginable. However, several efforts to introduce the integration of AI and humans have so far focused on museums or exhibitions as AI educational locations. Creative expression between humans and AI will require creative space that can facilitate individuals to critically evaluate AI technology; communicate and collaborate effectively with AI. So this article discusses how the trend of human and AI collaboration has brought about significant changes in creative studio design. From augmented intelligence that expands human capabilities to the use of chatbots and virtual assistants that facilitate communication.
Keywords: AI; design; human interaction; creative space
Abstrak
Interaksi manusia dan kecerdasan buatan (AI) dalam industri kreatif telah berkembang pesat, dengan AI menjadi alat digital yang mendukung kreativitas manusia dan menciptakan keterlibatan kreatif untuk memenuhi kebutuhan kreativitas orisinil. Integrasi AI ke dalam proses kreatif mempengaruhi cara kreator membuat konten kreatif yang lebih inovatif serta kompleks, bahkan mendorong batas kreativitas mereka sendiri dan menciptakan karya yang dulunya tidak terbayangkan. Namun, beberapa upaya pengenalan integrasi AI dan manusia sampai saat ini masih berfokus di museum ataupun eksibisi sebagai lokasi edukasi AI. Ekspresi kreatif antara manusia dan AI akan membutuhkan ruang gerak kreatif yang dapat memfasilitasi individu untuk mengevaluasi secara kritis teknologi AI; berkomunikasi dan berkolaborasi secara efektif dengan AI. Maka artikel ini membahas bagaimana tren kolaborasi manusia dan AI telah membawa perubahan signifikan dalam desain studio kreatif. Dari augmented intelligence yang memperluas kemampuan manusia hingga penggunaan chatbot dan asisten virtual yang memudahkan komunikasi.
STUDI PASAR PERUMAHAN MAYA RESIDENCE MUKTIWARI CIBITUNG, KABUPATEN BEKASI
Authors: Wicaksono Satrio , Bella Priyendiswara Agustina , Pribadi I G. Oka Sindhu , Tjung Liong Ju
Published: December 2023

Maya Residence Muktiwari Housing is a newly developed housing complex in Muktiwari Village, Cibitung District, Bekasi Regency, West Java Province. Maya Residence Muktiwari housing is located in a residential area where there are already many other housing estates that have been built beforehand. With so many housing estates that have been built beforehand or are competitors, the author wants to conduct a study on Maya Residence Muktiwari Housing. The author uses the method of location analysis, site analysis and legality analysis to find the potential and constraints of Maya Residence Muktiwari Housing. By doing this analysis, it is hoped that the author can provide input or recommendations to the project owner so that this housing development project can run smoothly and benefit the community.
Keywords: feasibility; housing; study
Abstrak
Perumahan Maya Residence Muktiwari merupakan perumahan yang baru dikembangkan di Desa Muktiwari, Kecamatan Cibitung, Kabupaten Bekasi, Provinsi Jawa Barat. Perumahan Maya Residence Muktiwari berlokasi pada kawasan hunian yang sudah ada banyak perumahan – perumahan lainnya yang sudah dibangun terlebih dahulu. Dengan banyaknya perumahan – perumahan yang sudah dibangun terlebih dahulu atau kompetitor, penulis ingin melakukan studi terhadap Perumahan Maya Residence Muktiwari. Penulis menggunakan metode analisis lokasi, analisis tapak, analisis legalitas dan analisis pasar untuk mencari potensi dan kendala dari Perumahan Maya Residence Muktiwari. Dengan dilakukannya analisis ini, diharapkan penulis dapat memberikan masukan atau rekomendasi terhadap pemilik proyek agar proyek pembangunan perumahan ini dapat berjalan dengan lancar dan bermanfaat bagi masyarakat.
Vishakhapatnam City Profile: Developing Resilient Cities Through Risk Reduction
Authors: Jain Shruthi , Jain Garima , Anand Geetika
Published: December 2023

This study has carried out an intensive review of different literature and data on Hazard Risk and Vulnerability Analysis of Greater Visakhapatnam area with the support of different agencies and identifies the key challenges in disaster and climate change resilience, which can help urban administrators, policy makers and other stakeholders develop better understand the gaps in resilience and prepare better strategy for the city development that incorporates disaster risk reduction and improved adaptation.
A crítica ilusionista: uma defesa de ‘a razão sem voto’.
Authors: Rubim Borges Fortes Pedro
Published: December 2023

O presente artigo defende a construção doutrinária do Professor Luís Roberto Barroso relativa aos papéis exercidos pelos Tribunais Constitucionais nas sociedades contemporâneas formulados em “A Razão Sem Voto”. São apresentadas de modo sucinto e resumido as opiniões de três críticos. Em primeiro lugar, a crítica formulada por Diego Werneck Arguelhes comete um erro de análise e de diagnóstico, confundindo em última instância os conceitos de legitimação política com a legitimação moral. Em segundo lugar, a crítica formulada por Fernando Leal é marcada uma defesa da dogmática jurídica, mas padece dos defeitos decorrentes do criterialismo. Em terceiro lugar, as críticas formuladas por Conrado Hübner Mendes não cumprem com o ônus de formular alternativas institucionais para sanar os supostos problemas apresentados. Além disso, existe uma tendência ao perfeccionismo na formulação de todas as críticas, o que justifica a ideia de que são as críticas que são ilusionistas ao comparar uma realidade concreta imperfeita com uma visão idealizada perfeita de como a realidade poderia e deveria ser. As críticas formuladas com base nessa perspectiva perfeccionista devem ser consideradas ilusionistas. Minha contribuição para a celebração dos dez anos de exercício de jurisdição constitucional do Ministro Luís Roberto Barroso consiste na apresentação de uma defesa de sua construção doutrinária sobre os papéis do Tribunal Constitucional e uma crítica das críticas ilusionistas formuladas contra “A Razão Sem Voto”.
Compensações punitivas por violações de direitos fundamentais dos preso: reflexões sobre o futuro da ADPF 347 no STF
Authors: Borges de Sousa Filho Ademar , Osorio Aline
Published: December 2023

No Brasil, há um subdesenvolvimento teórico da categoria da compensação punitiva, que pretende o reconhecimento de que violações de direitos fundamentais dos presos devem produzir efeitos compensatórios na pena a ser cumprida. À luz do nosso sistema constitucional e de decisões da Corte Interamericana de Direitos Humanos, o artigo defende que o STF deve, no julgamento do mérito da ADPF 347, afirmar o direito à compensação punitiva pela violação dos direitos dos presos decorrentes da superlotação carcerária. Essa solução contribuirá, a um só tempo, para reparar, de maneira rápida e eficaz, a violação de direitos dos presos e reduzir o elevado grau de superlotação carcerária que caracteriza o sistema prisional brasileiro há décadas.
Economic and political causes for transformations of social policy in the 20th century
Authors: Podolskiy Vadim
Published: December 2023

The paper analyses dynamics of social policy in the 20th century in Germany, Britain, France, Spain, Russia, the USA and China as the largest states, where the largest changes in the field of social security took place. The existing approaches to the typology of social states are considered. The article studies reasons for the formation, changes and organisation of the social security systems, the mutual influence of the different states in the field of social policy. The article presents an assessment of the problems faced by social states, evaluation of the advantages and disadvantages of different models of social policy, and overview of changes in models in different countries. Economic and political factors influencing decision-making in the field of social policy, as well as the consequences of social reforms, are analyzed. Analysis of the causes of transformations in social policy is carried out through the study of institutions, regulations, and statistical data. The organization, regulation and modernization of pension and health insurance systems, benefits, allowances and subsidies for certain categories of consumers in the 20th century was caused by large-scale economic and political transformations. Mass industrial production made goods more accessible, and redistribution systems became a tool for balancing the market and ensuring the sustainability of the economy. Democratization and expansion of suffrage, the spread of radical ideologies or changes in political regimes created a demand for means of ensuring social stability, which was supplied by the social programs. The increase in spending on social policy began to create problems for the sustainability of budgets at the end of the 20th century, which led to attempts to limit social programs, but a reduction in spending did not occur due to the political and economic importance that the welfare state has acquired in the 20th century.
Investigating the Prevalence of Gender Stereotypes in a South African Mine
Authors: Beyer Mariska , Els Crizelle , Rossouw Lizelle
Published: December 2023

The existence of gender stereotypes is a common phenomenon. Pressure on organisations to establish workforce diversity evolves constantly. However, diversity encourages stereotyping. Once organisations know the stereotypes, they will be able to manage these more effectively. The main aim of this study is to investigate the prevalence of gender stereotypes in a mine in South Africa. Limited research has been undertaken to date on the existence of gender stereotypes in the South African mining industry. A sample of 39 employees from a South African mine was selected and semi-structured interviews were conducted. The data were analysed by means of content analysis. Most of the employees who were interviewed understood the concept of gender stereotypes. The most prevalent stereotypes that were found were in-group stereotypes, out-group stereotypes and perceived in- and out-group stereotypes (meta stereotypes). The existence of gender stereotypes in a mine can be managed through establishing various interventions to assist employees to confront their own stereotypes and valuing employees for their contribution and not according to the gender group they belong to. This study adds to the literature and knowledge of gender stereotypes. Limited studies have been conducted on gender stereotypes in South African mines. The information obtained in this study provides insight into the stereotypes that should be managed in the South African mining industry.
Senyawa Aktif dari Ekstrak Keong Mas Sebagai Pengganti 17 α Metil Testosteron untuk Pembenihan Ikan Nila (Oreochomis Niloticus) Monosex
Authors: Mahmudah Noor Nuning , Handayani Muliawati
Published: December 2023

Ikan Nila merupakan komoditas budidaya air tawar favorit di kalangan pembudidaya ikan. Selain memiliki kemudahan pemeliharaan dan adaptasi yang baik terhadap faktor eksternal, ikan nila juga mudah melakukan perkawinan liar jika dibudidaya secara heterosex. Hal ini menyebabkan laju pertumbuhan ikan betina lebih lambat karena pemijahan dan merugikan petani. Budidaya monosex menjadi solusi yang tepat untuk meminimalisir hal tersebut, sehingga diperlukan upaya pembalikan kelamin ikan (sex reversal) pada saat ikan masih larva. Tujuan penelitian ini adalah memanfaatkan bahan aktif yang terkandung dalam keong mas sebagai bahan dalam sex reversal, mengetahui persentase jantanisasi dan nilai SR perlakuan. Tahapan penelitian terdiri dari ekstraksi keong, maserasi, evaporasi dan pengaplikasian dalam budidaya dengan perlakuan oral 2,7g/kg (ekstrak:pakan) pada 3 kali pengulangan. Hasil penelitian menunjukkan bahwa ekstrak keong efektif menaikan persentase jantan 70,78% dari nilai kontrol 65%, namun belum mampu mempertahankan nilai SR lebih dari kontrol. Uji fitokimia menunjukan hasil kualitatif negatif terhadap kandungan steroid, hal ini dimungkinkan karena perbedaan jenis pelarut pada saat maserasi. Sehingga diperlukan penelitian lanjutan untuk mendapatkan hasil yang lebih reliabel.
Melanoacanthoma – A Diagnostic Dilemma
Authors: Vijay V. , Singh Yogindher , David Brinda , Arumugam Iswarya
Published: December 2023

Melanoacanthoma (MA) is an uncommon benign tumour confined to the epidermis. It is formed by aggregation of pigment-producing melanocytes and keratinocytes. It is a close differential of melanoma and hence has to be evaluated in detail. Here, we present a case of MA over the scalp along with its clinical and dermoscopic description.
Retroperitoneal anatomy with the aid of pathologic fluid: An imaging pictorial review
Authors: Montanarella Matthew , Gonzalez Baerga Carlos Ignacio , Menendez Santos Manuel Jeronimo , Elsherif Sherif , Boldig Kimberly , Kumar Sidhu , Virarkar Mayur , Gopireddy Dheeraj Reddy
Published: December 2023

The retroperitoneum, a complex anatomical space within the abdominopelvic region, encompasses various vital abdominal organs. It is compartmentalized by fascial planes and contains potential spaces critical in multiple disease processes, including inflammatory effusions, hematomas, and neoplastic conditions. A comprehensive understanding of the retroperitoneum and its potential spaces is essential for radiologists in identifying and accurately describing the extent of abdominopelvic disease. This pictorial review aims to describe the anatomy of the retroperitoneum while discussing commonly encountered pathologies within this region. Through a collection of illustrative images, this review will provide radiologists with valuable insights into the retroperitoneum, facilitating their diagnostic proficiency to aid in appropriate patient clinical management.
Bilateral posterior shoulder dislocation secondary to seizure event
Authors: Ghabashneh Mohammad M. , Jdeitawi Laith F. , Khataybehi Ismail A. , Shatnawi Zaid F. , Shdifat Lara H. , Shatnawi Omar F.
Published: December 2023

This case report presents a rare bilateral posterior shoulder dislocation resulting from a seizure. Bilateral shoulder dislocations are uncommon, especially in a posterior direction. Diagnosing and managing posterior shoulder dislocation can be challenging due to the need for specialized imaging techniques and expertise. This report details a 34-year-old male patient with a remote history of epilepsy without any fits or attacks over the past 16 years. Following a seizure, he sustained bilateral posterior shoulder dislocation and other associated fractures. The patient underwent reduction under general anesthesia and was immobilized using an arm sling. The outcome was favorable, with the patient improving during the follow-up period. Bilateral shoulder dislocation is a rare injury that can be missed in clinical practice and needs expertise in diagnosis and management. A low threshold of suspicion should be kept, especially in cases of seizure or electrical shock.
Climate change and its impact on agriculture
Authors: Vijai C. , Wisetsri Worakamol , Elayaraja M.
Published: December 2023

Climate change is a global phenomenon that poses significant challenges to various sectors including agriculture. As the Earth's climate undergoes unprecedented changes due to human activities, the implications for agricultural systems and food production are profound. Rising temperatures, altered precipitation patterns and more frequent extreme weather events are transforming the agricultural landscape and posing risks to global food security. In this context, this discussion will delve into the impact of climate change on agriculture, focusing on how changing climatic conditions affect crop production, food availability and the livelihoods of farming communities. We will explore the specific challenges posed by climate change, the vulnerabilities of agricultural systems and the measures needed to build resilience and ensure sustainable food production in the face of a changing climate. By comprehending the intricacies of climate change and its impact on agriculture, we can foster awareness, drive policy changes and promote practices that promote the long-term sustainability and resilience of agricultural systems. Through collective action and innovative approaches, it is possible to navigate the challenges posed by climate change and secure a future where agriculture can thrive amidst a changing climate.
Le nom du bourreau en latin et dans les langues romanes
Authors: CANIN Maxime
Published: December 2023

Le présent article revient sur l’étymologie des noms du bourreau en latin et dans les langues romanes et s’interroge sur les moyens lexicaux mis en œuvre dans ces langues pour contourner le tabou qui condamnait au silence les mots le désignant originellement. On y explique ainsi que les langues romanes ont eu recours aux euphémismes créés par des tours périphrastiques, métonymiques ou métaphoriques et par des emprunts à des langues étrangères. On y propose en outre une étymologie nouvelle du latin crux ; l’étymologie de ce mot, obscure jusqu’alors, se révèle être un dérivé inverse du verbe lat. cruciō « mettre en croix, supplicier, torturer, tourmenter ».
On some aspects of the style update of modern Uzbek piano music
Authors: Ислямова Д.Р.
Published: December 2023

В статье систематизируется многообразие композиторских техник в современных фортепианных сочинениях композиторов Узбекистана. На основе конкретных примеров делается вывод о том, что в большинстве случаев авторы опираются на исторически сложившиеся формы. Подчеркивается тот факт, что композиторы Узбекистана, соблюдая в целом академические принципы сочинения, используют современные техники письма.

The article attempts to systematize some aspects of the stylistic renewal of modern Uzbek piano music. Based on the example of the analysis of specific works, it is concluded that in most cases the authors rely on historically established forms, observe classical rigor, using modern writing techniques.
Estudio de los mecanismos de mitigación del riesgo de longevidad en seguros y pensiones
Authors: López Bausan Manuel Jesús , Claramunt Bielsa Maria Mercedes
Published: December 2023

El fenómeno de la longevidad se refiere a que la población viva más, o en términos más concretos, viva más de lo esperable inicialmente. En las últimas décadas, la población española y, en general, la mundial, ha incrementado su longevidad. Esta evolución se plasma, por ejemplo en la esperanza de vida al nacer y la esperanza de vida en una determinada edad, como la de jubilación. El riesgo de longevidad se define como el riesgo de pérdidas en los seguros y/o en las pensiones complementarias, derivadas de una disminución de las tasas de mortalidad. Este riesgo de longevidad es muy importante en los seguros que dan prestaciones de supervivencia, es decir, cuando los asegurados viven en determinadas edades. Las repercusiones monetarias de una longevidad no prevista (y por tanto no tarificada) son importantes. Existen en los mercados financieros mecanismos de transferencia de riesgos que pueden aplicarse al riesgo de longevidad. Así, diversas experiencias iniciales de q-forward y swaps han aparecido en el mercado en los últimos tiempos, pero existen dificultades en su generalización. El presente artículo tiene dos objetivos principales. El primero es el estudio de los mecanismos de transferencia del riesgo de longevidad en los mercados financieros que se han desarrollado en los últimos años, sus características y ventajas e inconvenientes. El segundo objetivo es desarrollar modelos de valoración de estos instrumentos según diferentes hipótesis de mortalidad futura y distintos mecanismos de formación de precios.
Importanţa endometritei cronice şi a disbiozei în eşecul de implantare în ciclurile de FIV
Authors: Dîră Laurenţiu-Mihai , Drăguşin Roxana Cristina , Văduva Constantin-Cristian , Zorilă George Lucian , Nagy Rodica Daniela , Ciobanu Ştefan-Gabriel , Berbecaru Elena-Iuliana-Anamaria , Enache Iuliana-Alina , Iliescu Gabriel Dominic
Published: December 2023

Recurrent implantation failures have multiple causes. Microorganisms frequently invade the uterine cavity, and consecutive endometrial infection or inflammation can play a role in implantation failure during assisted human reproduction techniques. Pathological microorganisms and inflammatory mediators in the host can cause a cascade of events, leading to the implantation failure or expulsion of the embryo. This review addresses an important factor related to implantation failure, dysbiosis and chronic endometritis. Prolonged menstrual bleeding, previous abortions, uterine curettage, tubal pathology or a history of vaginal bacterial infections are common risk factors for endometritis. Chronic endometritis is often asymptomatic, but it plays an important role in implantation failures. The embryo implantation rates were significantly higher in patients receiving combined antibiotic therapy for chronic endometritis. It is therefore important that, in the case of infertile couples, this potential cause be sought and treated, because, if left untreated, it has the potential to determine recurrent implant failure. Oral antibiotic therapy, associated with oral and vaginal probiotics, plays an important role in regulating endometrial microbiome.
Optimization of Microbial a Fuel Cell with Linear Sweep Voltammetry and Microfluidics
Authors: Sonawane Jayesh , Greener Jesse
Published: December 2023

A microbial fuel cell with a pure-culture Geobacter sulfurreducens electroactive biofilm was used for performance optimization by making rapid changes to experimental parameters in microchannels while monitoring their effect using linear sweep voltammetry. A systematic investigation of polarization behavior and evaluation of system resistivity provided important figures of merit and mechanistic insights on the effects of flow rates, concentrations, and temperature after reaching maturity. After individual parameters were optimized, a synergistic effect was observed by applying optimal parameters together, resulting in improved current and maximum power densities, compared to stable values at unoptimized conditions. Continued acclimation for just two days under these conditions resulted in further improvements to anode area-normalized current and power maxima (10.49±0.23 A m-2 and 2.48±0.27 W m-2), which are among the highest reported in the literature for a microfluidic MFC. In keeping with other accepted normalization protocol using the area separating anode and cathode chambers, the outputs were recalculated as 64 A m-2 and 15 W m-2.
TD GC-MS and UPLC-MS methods to discover differentially expressed metabolites in sebum
Authors: D. Hoare Thomas , Walton-Doyle Caitlin , A. Hollywood Katherine , Sinclair Eleanor , K. Trivedi Drupad , Barran Perdita
Published: December 2023

Sebum is a lipid-rich biofluid produced by the sebaceous glands which are found in high abundance in areas where hair is present, along the neckline, the ‘T’-area of the face and on the upper back. Recent work has shown that sebum can be used in mass spectrometry-based metabolomics experimental workflows to identify metabolic changes that occur in individuals who are infected with the SARS-CoV-2 virus, Parkinson’s disease and REM-sleep Behavioural Disorders (RBD) when compared to healthy non-disease controls. We describe here standard operating protocols that can be used to analyse sebum that has been collected on gauze or cotton buds using two common and applicable hyphenated mass spectrometry (MS) methods, namely Thermal Desorption Gas Chromatography-Mass Spectrometry (TD GC-MS) and Ultra High Performance Liquid Chromatography-Mass Spectrometry (UPLC-MS). For TD GC-MS the sebum samples are analysed directly with no sample preparation requirements and for UPLC-MS we detail the extraction process for sebum prior to data acquisition. The methods are demonstrated with results from sebum obtained from in-lab healthy volunteers to permit experiments in laboratories with access to either or both of the utilised chromatography-mass spectrometry methods.
Two short approaches to the COVID-19 drug beta-D-N4- hydroxycytidine and its prodrug molnupiravir
Authors: Persaud Kevin , Sahu Rajesh , Neary Michelle , Kapdi Anant , Lakshman Mahesh
Published: December 2023

Molnupiravir, the prodrug for beta-d-N4-hydroxycytidine (NHC), is marketed by Merck as Lagevrio™ against mild-moderate COVID-19, under FDA emergency use authorization. It was the first oral drug against the disease. This work describes two synthetic approaches to NHC and molnupiravir by amide activation in uridine with a peptide-coupling agent and with a 4-chloropyrimidinone nucleoside intermediate.
Mixed-potential-driven catalysis
Authors: Yan Mo , Namari Nuning , Nakamura Junji , Takeyasu Kotaro
Published: December 2023

Mixed-potential-driven catalysis is expected to be a new heterogeneous catalytic mechanism that produces products different from those produced by thermal catalytic reactions without the application of external energy. Electrochemically, the mechanism is similar to that of corrosion. However, a theory that incorporates catalytic activity as a parameter has not been established. Herein, we report the theoretical framework of mixed-potential-driven catalysis, including exchange currents, as a parameter of catalytic activity. The mixed potential and partitioning of the overpotential were determined from the exchange current by applying the Butler–Volmer equation at a steady state far from equilibrium. Mixed-potential-driven catalysis is expected to open new areas not only in the concept of catalyst development but also in the field of energetics of biological enzyme reactions.
A New Nonreactive Force Field for Accurate Molecular Dynamics Simulations of TATB at Extreme Conditions
Authors: Kroonblawd Matthew , Lafourcade Paul , Fried Laurence , Maillet Jean-Bernard , Sewell Tommy
Published: December 2023

Insensitive high explosives based on TATB (1,3,5-triamino-2,4,6-trinitrobenzene) are needed in applications when safety is of paramount importance, but the basic material properties that give rise to its insensitivity are not fully understood. Molecular dynamics (MD) modeling using empirical force fields (FFs) has been the main route to characterize many complicated dynamical properties of the single crystal, but these FFs have not been comprehensively tested at extreme conditions typical of detonation. We collect a benchmark data set of (quasi)static TATB physical properties as determined by experiments and electronic structure calculations and apply this data set to validate four existing TATB FFs along with a new TATB FF that we develop here and denote as the CEA-LLNL-Missouri (CLM) FF. Benchmark data include vibrational spectra, the TATB crystal temperature-pressure-dependent equation of state and lattice parameters, properties of TATB crystal polymorphs and transitions to the gaseous and liquid states, dimer energy landscapes, the pressure-dependent elastic tensor, and the energy landscape for inelastic deformation via sliding of TATB crystal layers. As a general assessment, we find that the existing nonreactive FFs are more accurate in describing TATB's physical properties than the ReaxFF-based variants. The new CLM FF is found to consistently yield similar or better agreement with experiments and electronic structure theory than any of the existing FF models, and it presents a distinct improvement in accurately modeling TATB elasticity and equation of state. This work is expected to help improve the accuracy of FF-based modeling of complicated dynamic responses that ultimately govern the safety and performance characteristics of this material.
Predicting the Glass Transition Temperature of Biopolymers via High-Throughput Molecular Dynamics Simulations and Machine Learning
Authors: Martí Didac , Pétuya Rémi , Bosoni Emanuele , Dublanchet Anne-Claude , Mohr Stephan , Léonforte Fabien
Published: December 2023

Nature has only provided us with a limited number of bio-based and biodegradable building blocks. Therefore, the fine tuning of the sustainable polymer properties is expected to be achieved through the control of the composition of bio-based copolymers for targeted applications such as cosmetics. Until now, the main approaches to alleviate the experimental efforts and accelerate the discovery of new polymers have relied on machine learning models trained on experimental data, which implies an enormous and difficult work in the compilation of data from heterogeneous sources. On the other hand, molecular dynamics simulations of polymers have shown that they can accurately capture the experimental trends for a series of properties. However, the combination of different ratios of monomers in copolymers can rapidly lead to a combinatorial explosion, preventing the investigation of all possibilities via molecular dynamics simulations. In this work, we show that the combination of machine learning approaches and high-throughput molecular dynamics simulations permits to quickly and efficiently sample and characterize the relevant chemical design space for specific applications. Reliable simulation protocols have been implemented to evaluate the glass transition temperature of a series of 58 homopolymers, which exhibit a good agreement with experiments, and 488 copolymers. Overall, 2,184 simulations (4 replicas per polymer) were performed, for a total simulation time of 143.052 µs. These results, constituting a dataset of 546 polymers, have been used to train a machine learning model for the prediction of the MD-calculated glass transition temperature with a mean absolute error of 19.34 K and a R2 score of 0.83. Overall, within its applicability domain, this machine learning model provides an impressive acceleration over molecular dynamics simulations: the glass transition temperature of thousands of polymers can be obtained within seconds, whereas it would have taken node-years to simulate them. This type of approach can be tuned to address different design spaces or different polymer properties and thus have the potential to accelerate the discovery of new polymers.
MECHANISM FOR ENSURING ECONOMIC SECURITY OF THE ENTERPRISE
Authors: Krokhicheva Galina , Baranova Elena
Published: December 2023

The economic security of an enterprise involves practical and deliberate management, which is the basis for creating competitive advantages with the help of available resources, in which the emphasis is on the security and economic sustainability of the enterprise. The article discusses the main mechanisms for ensuring economic security. To determine an effective mechanism, we consider the necessary structural elements and components of the economic system that ensure the achievement of the goal of the economic policy of the enterprise, we single out the types and conduct a typology of economic policy threats. The article also analyzes the possibilities of the economic mechanism in ensuring the economic and financial security of the enterprise.