bluuebunny/crossref_metadata_2025 huggingface dataset:
STANDARDIZATION OF THE ACTIVITIES OF STATE FINANCIAL CONTROL AND AUDIT BODIES
Authors: Teyyubova Nurlana
Published: December 2023

The article discusses the internal control standards adopted by the Internal Control Standards Committee of the International Organization of Supreme Audit Institutions, the construction and work process of the internal control system that meets these goals, the purpose and tasks of standardization, as well as the role of these standards in financial control and auditing. The articlealso provides information on the application of standards developed by the members of the Internal Control Standards Committee of the International Organization of Supreme Audit Institutions. Their educational perspectives are presented both in the context of good supervisory practices and in the context of examples of identified supervisory weaknesses.

Purpose: The main purpose of the standards of financial control and auditing is to regulate the professional activity of private auditors and audit companies and to achieve the greatest objectivity in giving an opinion on the reliability of the audit, as well as to establish uniform quality

criteria for comparing audit results. International audit standards are necessary to form uniform basic requirements that define the standards for audit quality and reliability and ensure a certain level of assurance of audit results by strictly observing all of the above requirements.

Methodology: Induction, deduction and analysis methods were used in the research work.

The result of the research: The presence of a single methodological platform in the standards of different types of control will increase the efficiency and effectiveness of all types of fifinancial control, as well as the possibilities of convergence between them. The introduction of uniform standards and the strengthening of the integration of financial control and audit institutions at different levels will allow the creation of a financial and budget control database, which, in turn, will allow not only more efficient planning of the work of all structural elements of the financialcontrol system, but also the preventio n of violations of the norms of financial and budget legislation. it will be the basis for imposing restrictions on the management positions of officials.
RESOURCE PROVISION AND OPPORTUNITIES FOR INNOVATIVE DEVELOPMENT IN THE AGRICULTURAL SECTOR
Authors: Mirzəyeva Hicran
Published: December 2023

The positive results achieved at the initial stage of agrarian reform based on the transition to a market economy could not fully ensure it, although they created serious successes in improving the country’s food security. There are many objective and subjective reasons for this. After the agrarian reform, mainly the small amount of land plots, limited water resources, financial difficulties, the inability to establish innovative production cannot ensure production efficiency, which still complicates the way of life in rural areas. Historically, about half of the population lives in rural areas, the solution of the issue determines a variety of approaches, taking into account their attachment to the land. Therefore, in order to ensure high efficiency of the agricultural sector, including agricultural production, the intensification of innovation activities in this area should be achieved.
Electronic Media and the Development of Speech and Communication of the Child
Authors: Barecka Karina , Wojczyńska Anna , Wawrzyniak-Beszterda Renata
Published: December 2023

Wprowadzenie. Niniejszy artykuł podejmuje zagadnienie związku mediów elektronicznych na rozwój mowy i komunikacji u małego dziecka. W rozważaniach zwrócono szczególną uwagę na rolę środowiska społecznego podczas modelowania pierwszych cyfrowych doświadczeń dziecka. W artykule odwołano się m.in. do założeń teorii społecznego uczenia się Alberta Bandury. Opisano wskazówki i praktyczne działania, które mogą podejmować rodzice w zakresie stymulowania rozwoju poznawczego dziecka, a więc również rozwijania mowy i komunikacji. Przeanalizowano także korzyści i zagrożenia dla rozwoju poznawczego dziecka wynikające z obecności mediów elektronicznych w tym procesie. Cel. Celem artykułu jest teoretyczna analiza rozwoju mowy i komunikacji małego dziecka w kontekście obecności mediów elektronicznych w jego rozwoju. Materiały i metody. Autorki dokonują przeglądu teoretycznego na podstawie literatury przedmiotu.
Wnioski. Krytyczne spojrzenie na obecność mediów w życiu rodziny umożliwia zidentyfikowanie zarówno zagrożeń, jak i korzyści dla rozwoju mowy i komunikacji dziecka wynikających z tego faktu. Istotna staje się zatem rola rodziców i opiekunów, którzy będą moderowali, a także wskazywali sposoby i formy korzystania przez dziecko z mediów, stosownie do aktualnego etapu jego rozwoju.
Motherhood during studies in the opinion of female pedagogy students – research report
Authors: Krause Ewa
Published: December 2023

Wprowadzenie. Macierzyństwa doświadczają kobiety w różnym wieku i będące w różnych sytuacjach życiowych. Jedną z nich jest okres studiowania. Mimo że wiek wchodzenia w rolę matki opóźnia się, to obecnie można zaobserwować w uczelniach niemały odsetek studentek w ciąży i studiujących matek. Cel. Celem niniejszego artykułu jest ukazanie wybranych wyników dwóch badań wstępnych (pilotażowych) dotyczących postrzegania macierzyństwa w trakcie studiów, w tym studentek-matek i studentek w ciąży z perspektywy kobiet studiujących pedagogikę. Celem tych badań natomiast było poznanie ich opinii na temat studenckiego macierzyństwa. Materiały i metody. W badaniach posłużono się metodą sondażu diagnostycznego, w obszarze której wykorzystano technikę ankiety. Badaną zbiorowość stanowiło 199 studentek kierunku pedagogika różnych uczelni w Polsce. Wyniki. Wyniki przedstawionych badań ujawniły, że przeważa raczej pozytywne postrzeganie macierzyństwa podczas studiów na uczelniach respondentek, że dominuje przychylne podejście wykładowców/nauczycieli akademickich i grupy studenckiej do studiujących matek i studentek w ciąży. Studentki pedagogiki dostrzegają zarówno pozytywne, jak i negatywne aspekty macierzyństwa w trakcie studiów i związane z tym trudności. Najczęstszą przyczyną zostania matką podczas studiowania jest według nich nieplanowane macierzyństwo. Wnioski. Z przedstawionych analiz wyłania się pozytywne postrzeganie studiujących matek oraz studentek w ciąży, które może sprzyjać podejmowaniu decyzji prokreacyjnych podczas studiowania. Niemniej jednak jednoczesne godzenie tych ról stanowi wyzwanie i trudność. Stąd też należy wspierać kobiety decydujące się na macierzyństwo w trakcie studiów oraz studentki-matki. Ważne jest w tym kontekście również uczelnianie wsparcie, przejawiające się m.in. w przychylnym nastawieniu całego środowiska akademickiego. Istotne jest wprowadzanie i rozwijanie rozwiązań wspomagających matki (czy w ogóle studiujących rodziców).
Health Benefits of Physical Therapy Interventions in Children Suffering from Down Syndrome. A Systematic Review
Authors: Ahmad Sania , Mannan Abdul , Azam Aitzaz , Arif Seemab , Hayat Mashar , Hafeez Tahir
Published: December 2023

Background: Down syndrome is associated with a spectrum of physical and developmental challenges that can impact an individual's quality of life. Physical therapy interventions are commonly employed to address these challenges, aiming to improve physical fitness, strength, and achievement of developmental milestones. However, the extent of their effectiveness is not uniformly documented.
Objective: This systematic review sought to evaluate the comparative effectiveness of various physical therapy interventions versus no intervention or standard care in enhancing physical fitness, strength, and developmental milestones in individuals with Down syndrome.
Methods: Adhering to PRISMA guidelines, a comprehensive search of electronic databases including PubMed, MEDLINE, Cochrane Library, Embase, and Google Scholar was conducted for studies published between January 2000 and December 2022. RCTs and pre-post test studies in English that focused on physical therapy interventions for Down syndrome were included. The PEDro scale was utilized for quality assessment. Data synthesis provided a qualitative summary of the intervention outcomes.
Results: Nine studies met the inclusion criteria, with a total sample size of 327 individuals with Down syndrome. The review highlighted significant improvements in balance, muscle strength, motor skills, and cognitive function following various physical therapy interventions such as progressive resistance training, treadmill exercises, and the use of virtual reality. The duration of these interventions ranged from 6 weeks to 1 year, demonstrating both short- and long-term benefits.
Conclusion: The review substantiates that physical therapy interventions offer considerable benefits in improving the health and developmental outcomes for individuals with Down syndrome. These findings underscore the importance of integrating targeted physical therapy into standard care practices. Nevertheless, further research is warranted to explore the long-term impact and to develop optimal intervention strategies.
The Parent-Child Relationship, Locus of Control and Self-Defeating Behaviour in Individual with Substance Use Disorder
Authors: Usman Talala , Imtiaz Rooma , Yameen Zara
Published: December 2023

Background: The study explores the influence of parent-child relationships (PCR) and locus of control (internal and external) on self-defeating behaviours (SDB) among individuals with substance use disorders in the Pakistani community. These relationships are pivotal in understanding behaviour patterns related to substance abuse.
Objective: The objective is to examine the correlations and potential mediation effects between PCR, internal locus of control (ILOC), external locus of control (ELOC), and SDB in individuals with substance use disorders.
Methods: A correlational research design with purposive sampling was used, involving 150 participants from various clinics and hospitals in Lahore. The study employed Pearson product-moment correlation analysis, linear regression, and mediation analysis. Instruments included the Inventory of Parent and Peer Attachment, Levenson Multidimensional Locus of Control Scale, and Ottawa Self-Injury Inventory Scale.
Results: PCR showed a moderate positive correlation with ILOC (r = .40) and ELOC (r = .32), and a negative correlation with SDB (r = -.18). Age negatively correlated with SDB (r = -.21) and positively with marital status (r = .15). Stepwise regression analysis revealed Age (b = 1.3, β = .29***) and Life Satisfaction (b = -13.6, β = -.28***) as significant predictors of SDB. Mediation analysis indicated PCR significantly predicts ILOC (B = .09, R² = .26***) and ELOC (B = .11, R² = .25***), but these did not significantly mediate the relationship between PCR and SDB.
Conclusion: The study underscores the significant role of PCR and locus of control in the manifestation of SDB among substance users. It highlights the complex interplay of family dynamics, personal control perceptions, and individual well-being, providing insights for targeted interventions in the Pakistani context.
Structural Modification in Oleanolic Acid for Antiviral Activity
Authors: Akram Naeem , Elyor Berdimurodov , Vandelun ADO Benjamin
Published: December 2023

Oleanolic acid (OA) is a triterpene of the pentacyclic oleanane-type that is derived from several edible and medicinal plants. It exhibits a wide spectrum of pharmacological effects and possesses significant therapeutic potential. The usage of Oleanolic acid doesn’t have wide application, to increase its therapeutic effects several studies on structural changes of OA have been conducted. The objective is to study and explain current developments in medicinal chemistry of OA derivatives, with a focus on the structural modification of OA in recent years (2010–21). Most causes of worldwide deaths are Herpes, Hepatitis, Human immune deficiency virus (HIV) and influenza. There is a critical need for the discovery of new and robust antiviral medications, as evidenced by the dearth of efficient treatments or vaccines forthe addressing the many viral diseases through prevention and therapy as well as the sharp rise in new viruses that are resistant to drug. Natural products drug discovery is one of the most valuable sources. There are several different techniques and chromatography platforms that may be utilized in order to extract and isolate oleanolic acid, which is a pentacyclic triterpenoid found in a broad variety of plant species, including fruits and vegetables. This study found that modification of Oleanolic acid structure at various sites for antiviral activity
5G Technology is Revolutionizing the Wireless Industry with Unparalleled Efficiency
Authors: Kumar M.Naveen
Published: December 2023

Wireless technology of the fifth generation, often known as 5G, ushers in a new era of increased speed, capacity, and connectivity in the field of telecommunications. This research investigates the characteristics, technologies, and possible impacts of 5G across a variety of industries. Real-time data sharing, high-definition video transmission, and immersive virtual reality experiences are all made possible by the peak data rates of 5G, which are 10 times faster than those of 4G. The millisecond latency of5G makes it possible to achieve almost instantaneous communication, which opens up opportunities in areas such as industrial automation, remote surgery, and autonomous cars.The case study discussed in the study is to evaluate the effect that upgrading from 4G to 5G technology will have on the efficiency of mobile infrastructure. An examination of the download speeds of ten different devices showed a tremendous average speed boost, with 5G speeds averaging indicating the significant efficiency gain that can be achieved with the introduction of 5G. These results highlight the revolutionary effect that next-generation (5G) technology will have, which will greatly improve the performance of wireless networks
Transparency, Accountability and stakeholder Measurement Engagement on Budget Utilizaton Programs at Public Higher Education Institution of the Kingdom of Cambodia Base on Government Theory
Authors: Soeun PENH
Published: December 2023

In 2004, the Public Financing Reform Plan of the Royal Government of Cambodia was released. It comprised four phases, including the launch of the financing policy for public universities developed by the Ministry of Education, Youth and Sport. This study focuses on the three criteria used for implementing program budgets in public higher education institutions: transparency, accountability, and stakeholder engagement, which are implemented through twelve sub-programs. It demonstrates that the transparency and accountability of budgets are still limited, evidenced by the lack of responsiveness to budget allocations outlined in the action plans of relevant departments within higher education institutions. While financial information is widely disseminated, the participation of stakeholders in research activities is constrained as decisions about program budgets tend to be made only by the senior management, while other stakeholders are required to accept allocated budgets for implementing their action plans.
Vulnerability to changing climate: Locating smallholder farmers coping strategies in drought-prone districts of Cambodia and Nigeria
Authors: O YILA Jummai , Sina NORM
Published: December 2023

We investigate how smallholder farmers in drought-prone Koas Krala district, Battambang Province, Cambodia and Nguru district, Yobe State, Nigeria cope with climate stress resulting from the impacts of climate variability and extremes due to drought. Information was collected for this study through a survey of 70 and 116 farm households, in-depth interviews, focus group discussions, and key informant interviews in the respective districts in Cambodia and Nigeria. The study highlights the constraints faced by the selected communities in responding to climate change. The study reveals that households where an individual can take on one specialized activity, such as employment or handicrafts, in the context of overall diversification of household income, were often less vulnerable than households where each individual is engaged in many activities at low intensity. In practical terms, our results suggest that many households have limited access to their favored coping practices due to a lack of skills, capital and/or labor. This lack of access is compounded by gender differences in roles, responsibilities and capabilities that have led to exclusion of women from carrying out these activities with sufficient intensity. Based on this analysis, policy recommendations have been suggested.
Spectral Analysis of Banach Spaces and their Application to Age-Structured Equations
Authors: Len MEAS
Published: December 2023

In this paper, Floquet's theory will be applied to a positive periodic operator on a Banach space to show the existence and uniqueness of a solution to Floquet eigenvalue problems and their adjoints. Then, the theory will be applied to an age-structured equation with positive and periodic coefficients to study a Floquet exponent, which measures the growth rate of a population. At the same time, exponential and long- run asymptotic decay will be derived using the entropy method.
Climate vulnerability, agricultural dependency and climate change adaptation in rural Cambodia: a case study in Tramkak District, Takeo Province.
Authors: Doeur BORN
Published: December 2023

Around 76% of Cambodian people live in either rural or remote areas and are largely dependent on rain-fed agricultural production for subsistence livelihoods. In recent years, the agricultural sector has been negatively impacted by climate change. This study assesses climate vulnerability as experienced by rice farmers, assesses adaptation practices, and considers how farmers are involved in climate change adaptation in Takeo Province, Cambodia. It was found that: (1) climate vulnerability experienced by rice farmers in the study area ranged from medium to high (sensitivity 0.78, exposure 0.58, and adaptive capacity 0.42). Rice farmers have become highly sensitized and moderately exposed to climate change. The majority of the rice farmers perceived that they had become vulnerable to climate change. For instance, farmers had observed changes in water levels and irregular rainfall, affecting irrigation systems. Moreover, the adaptive capacity of rice farmers remained low. (2) Climate change adaptation practices of rice farmers were limited to three methods of rice cultivation, including broadcast sowing of rice seedlings, planting rice seedlings, and constructing wetlands. Additionally, the rice farmers still deployed traditional cultivation methods; while changing the timing of crop cycles due to changing rainfall patterns. (3) Four key contributors to encouraging rice farmers to participate in climate change adaptation activities include: improving knowledge; gaining new skills, receiving invitation letters to attend activities; and being a member of a community. In addition, rice farmers accessed opportunities to exchange knowledge with other communities and have received support from NGOs and the Royal Government of Cambodia.
The impacts of climate change on food consumption, household income, and child nutrition in Boseth District, Kampong Speu Province, Cambodia
Authors: Ol CHENTepsam
Published: December 2023

Climate change has become a most challenging issue for sustainable development in lower-income countries. Climate change has impacted food consumption and human health especially children’s nutrition. Malnutrition in children is caused by a combination of inadequate food intake and childhood infections that limit the capacity of the body to absorb nutrients from food. The degree of malnutrition experienced by infants and children is measured by one of three indicators: underweight, stunted, and wasted. This research applies a mixed-methods approach to study the impacts of climate change on child nutrition in a rural area of Cambodia, namely Borseth District, Kampong Speu Province. It was found that: 1) Climate change not only affects household incomes, but has multiple long-term impacts on child development due to health shocks and stressors, inadequate diets and protein intake, poor feeding practices, a lack of best-practice care for women and children, and other household burdens; 2) Villagers who have incomes that are below the poverty line can face food shortages any time but are especially vulnerable during periods of climate-related shocks and stressors. Household food consumption that is below national food consumption guidelines is the most significant factor causing persistently high levels of underweight, stunted, and wasted children; 3) Procedures for ensuring adequate care and feeding practices are crucial from birth to the age of five years to promote improved nutrition that adequately develops a child’s immune system. However, the study found that villagers who focused on securing a sustainable livelihood become distracted from the factors that improve child nutrition during this crucial phase of child development. Thus, mitigating the impacts of climate change on child nutrition should focus on improving both household food consumption, and household income. These factors have the most significant potential to address the four main elements of the problem of child malnutrition, namely: inadequate food intake, the capacity of the body to absorb nutrients, childhood diseases, and inadequate care.
Promotion of Eco-tourism and Livelihood Development in the Tonle Sap Lake of Cambodia
Authors: Long YOUKSeng , Doeur BORN
Published: December 2023

More than half of the respondent (65.3%) believe that their communities in the Tonle Sap Lake are attractive enough to be eco-tourism sites. Moreover, eco-tourism is an important source of people’s livelihood in terms of income generation (70.1%), tourist attraction (43.8%), good environment (19.6%), ecosystem support (15.4%), cultural value (9.9%), and other (1.0%)
Book Review. Alternative Approaches to Education: A Guide for Parents and Teachers. 2ndEdition. By Fiona Carnie, 2017. 256 pp. Price: $44.95 (Paperback) and $139.09 (eBook)
Authors: Piseth NEAK
Published: December 2023

The book “Alternative approaches to Education: A guide for parents and teachers,” which Fiona Carnie published in 2003, should be considered a masterpiece. It is one of the most fascinating books I have ever read. This book not only provided general concepts and principles regarding alternative approaches to education but also introduces some innovative ideas for new perspectives on education and developing education in Cambodia. The book attempts to * Corresponding author at: Faculty of Education, Royal University of Phnom Penh Russian Federation Boulevard, Phnom Penh, CambodiaE-mail addresses: neak_piseth@yahoo.com (N. Piseth)The Cambodia Journal of Basic and Applied Research (2022), 2(4), 102-106 prove that our current model of schooling is outdated, and there is a great need to radically rethink alternative approaches to education. It is crucial for education that various approaches to education are required to help young people find meaning and purpose in their lives and enable them to be active participants in society. In addition, this book emphasizes that teachers must teach their students based on their individual needs, and on the best ways to help students perceive the educational system.
Climate Change Resilience and Food Security through Water Management at Basedth district of Kampong Speu province.
Authors: Veasna KHENG
Published: December 2023

This article explores climate change resilience in the water sector, and its relation to food security of poor farmers in rural of Cambodia. The research analyzed both quantitative and qualitative data by conducting a survey of 103 farmer households in Svay Chacheb and Tuol Sala communes of Basedth District, Kampong Speu province. Detailed interviews were conducted with poor households, village chiefs, commune councilors, and agriculture officials at the district level. The study found that the famers do not receive sufficient water for rice cultivation and daily consumption from the existing irrigation systems and wetlands. Additionally, storage equipment and mechanisms for resilience to the effects of climate change are limited. Most farmers spend in order to obtain sufficient water for agriculture activities such as growing crops and raising livestock. The farmers need to borrow from their neighbors and use their own existing resources when they are faced with a food shortage because support mechanisms from government agencies and Non-governmental Organization (NGOs) are limited.
Remittance and Migrant Workers in Thailand: A Case Study of Parents in Sangke District of Battambang Province
Authors: Punleu THOU , Sokkalyan THAU , Leakhena THOEUN
Published: December 2023

Labour migration is a world phenomenon, and it has also become vital to Cambodian people in terms of remittances. This article examines the perception of parents whose children have migrated to Thailand. The paper examines the contribution of remittances on parents’ socio-economic improvement, with special attention to (a) reasons for migration to Thailand, (b) sectors of employment of migrant workers, and (c) remittances from Thailand and their usage in Cambodia. The study reveals that remittances from labour migration to Thailand are significant for living conditions of parents in Cambodia. The majority of workers migrated to Thailand due to lack of local job opportunities (93.5%), followed by those migrating in search of a decent income or salary (85.5%). There were also other reasons for migration, including household poverty (62.3%). In Thailand, migrant workers are employed in construction (35.5%), food/beverages (30.7%), services (18.0%), and industry (13.8%). They are hired in non-skilled positions, which makes them more vulnerable to exploitation and trafficking. The monthly average remittance was as small as 95.47 US dollars, and it is mostly used to contribute to parents’ living condition. In particular, there is a close relationship between remittances and holding an ID Poor status. It is clear parents with ID Poor status are highly dependent upon remittances. Parents of migrant workers used remittances for food consumption (35.98 US dollars), children’s education (22.05 US dollars), and healthcare (8.45 US dollars). This paper contributes to filling gaps in the literature regarding labor migration, remittances, and the impact on the parents of migrant workers in Cambodia.
FACTORS AFFECTING THE PERCEPTION OF INDIVIDUAL TAXPAYERS TOWARD TAX FRAUD
Authors: Adwimurti Yudhistira , Selfiani  , Usmar  , Prihanto Hendi
Published: December 2023

This study aims to determine factors such as tax information systems, work culture, and apparatus behavior that influence individual taxpayer perceptions of tax evasion. The research data was obtained from a questionnaire (primary) which was distributed to taxpayers who were at KPP Pratama Jakarta Kebayoran Baru Dua using the Simple Random Sampling method. Data processing used the SPSS version 23 program, while the analytical method used was descriptive statistics, data quality test, classic assumption test, model suitability test, multiple regression and hypothesis testing using the t test. Where the results of this study indicate that information technology has a positive and significant effect on tax fraud, work culture has a positive and significant effect on tax fraud, as well as employee ethics has a positive and significant effect on tax fraud. The results of the f test simultaneously explain that information technology, work culture, and employee ethics have a positive and significant effect on tax fraud.
THE EFFECT OF GREEN ACCOUNTING AND FIRM SIZE ON FINANCIAL REPORT PERFORMANCE (EMPIRICAL STUDY OF MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2021)
Authors: Salim Maharani Juniar Mulyadi , Eksandy Arry , Sofia Irma Paramita
Published: December 2023

This study aims to be able to explain the effects of green accounting, firm size and financial statement performance by taking empirical studies on mining sector companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample in this study is a mining sector company that is considered to have a lot of impact on the environment and has a high risk of environmental damage. This is due to natural resources being taken by companies continuously. The analysis in this study is an analysis carried out using the statistical application Econometric Views (EViews) version 12. Based on the calculation results, it is found that green accounting has no effect on financial statement performance. Meanwhile, it is known that firm size influences the performance of financial statements.
THE INFLUENCE OF FINANCIAL LITERACY AND QUALITY OF FINANCIAL STATEMENTS ON THE PERFORMANCE OF MSMES IN MEDAN MARELAN
Authors: Amin Hou
Published: December 2023

This study aims to find out whether financial literacy and the quality of financial reports affect the financial performance of MSMEs in Medan-Marelan in 2023. The method used in this research uses quantitative methods. Furthermore, the data collection technique uses a questionnaire. The data analysis technique uses multiple linear regression analysis with the help of IBM SPSS Software. The research results show that (1). Financial Literacy Affects the Financial Performance of MSMEs in Medan-Marelan City in 2023. The more often financial literacy is carried out by individuals, the better the level of knowledge related to financial management will affect the financial management of a business or activity carried out. (2). The quality of financial reports affects the Financial Performance of MSMEs in Medan-Marelan City in 2023, the better the financial reports prepared by someone, all information will be easily received so that it will affect the financial performance of a business or organization. (3). Financial literacy and quality of financial reports simultaneously affect the Financial Performance of MSMEs in Medan-Marelan City in 2023
THE INFLUENCE OF COMPENSATION, TRAINING, COMPETENCE AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE PT. LUAS RETAIL INDONESIA
Authors: Maizar  , Indra Nara Persada  , Septa Diana Nabella
Published: December 2023

This study supposed to determine the effect of compensation, training, competence and work discipline on employee performance of pt luas retail indonesia in batam branch. the sampling technique in this study is a census, the entire population makes a sample of 93 people. research instruments interviews and questionnaires. data analysis using multiple regression tests, t tests, and f tests with spss version 25. the research results are as follows: compensation has a positive and significant effect on employee performance of pt luas retail indonesia with a t value of 9.567>1.661 t table and a significance of 0.000 <0.05. training has a positive and significant effect on employee performance of pt. luas retail indonesia with a t value of 6.370>1.661 t table and a significance of 0.000 <0.05. competence has a positive and significant effect on employee performance of pt. luas retail indonesia with a t value of 5.723>1.661 t table and a significance of 0.000 <0.05. work discipline has a positive and significant effect on employee performance of pt. luas retail indonesia with a t value of 5.992>1.661 t table and a significance of 0.000 <0.05. compensation, training, competence and work discipline simultaneously have a positive and significant effect on employee performance of pt. luas retail indonesia with the value of f count 150.761>2.70 f table and significance 0.000<0.05.
THE EFFECT OF EMPLOYEE EMPOWERMENT, ORGANIZATIONAL CULTURE, COMPENSATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE IN PT. PERKEBUNAN NUSANTARA III
Authors: Andri Putra Panjaitan  , Syahbuddin Hasibuan  , Ihsan Effendi
Published: December 2023

Study This aim To know the influence empowerment of employees, culture organization, compensation, and the environment Work to performance employee executor at PT. Perkebunan Nusantara III. This study uses a quantitative descriptive method. This research was conducted at PTPN III. The population in this study was 17,368 employees implementing oil palm plantations P III. TPNThe number of samples in this study were 174 samples from 20 plantations of PTPN III entities. The independent variables in this study consisted of employee empowerment (X 1 ), organizational culture (X 2 ), compensation (X 3 ), and work environment (X 4 ), while the dependent variable was employee performance (Y). Determination of the sample was carried out by purposive random sampling. Data analysis was performed using multiple linear regression analysis. The study results show that employee empowerment positively and significantly affects employee performance. Organizational culture has a positive and significant effect on employee performance. Compensation has a positive and significant effect on employee performance. The work environment has a positive and significant effect on employee performance. Simultaneously employee empowerment, organizational culture, compensation, and work environment significantly affect the performance of implementing employees at PT. Perkebunan Nusantara III.
Investigation into the Fundamental Analysis of Stock Investment Instruments on the Indonesian Stock Exchange
Authors: Zulkifli Zulkifli
Published: December 2023

Investors engage in thorough study and examination of various aspects that impact a company's performance and intrinsic value in order to make investment decisions. Fundamental analysis is scrutinizing a company's financial accounts, such as the balance sheet, income statement, and cash flow statement, in order to comprehend the company's financial well-being. Key elements examined in the fundamental analysis encompass revenue, net income, assets, debt, and operational cash flow. Financial ratio analysis, including metrics such as price-to-earnings (P/E), price-to-sales (P/S), price-to-book (P/B), and price-to-growth (PEG), is employed to evaluate if a company's stocks are reasonably priced or underestimated. Evaluating a stock's investment potential requires a thorough examination of a company's growth, future growth possibilities, and competition in the relevant sector and market. Assessing a company's success also requires considering its corporate governance and share ownership policies. Fundamental analysis enables investors to make well-informed investment decisions by thoroughly comprehending the firm, its financial performance, and the external factors that impact the organization. Fundamental analysis is a crucial tool for investors to evaluate the risk and potential return of an investment. It plays a significant role in establishing a successful stock investment plan.
Analysis of Substantial Criminal Law Studies
Authors: Situmorang Sandi
Published: December 2023

Substantial criminal law analysis is a major and detailed way to examine, comprehend, and enhance significant parts of criminal law. The objective of this analysis is to guarantee that criminal law upholds justice and safeguards the human rights of individuals, encompassing the right to a fair trial, the prohibition of torture, and protection against inhumane treatment. By doing a comprehensive review of criminal legislation, one can pinpoint vulnerabilities, such as ambiguous definitions of criminal crimes and the application of unsuitable penalties. The relevance of criminal law should consistently align with societal shifts, communal principles, and advancements in scientific knowledge. A thorough examination of criminal law is crucial to ensuring that it adjusts to these advancements. The results of this study can be used as a guide to make smarter decisions about criminal law. This could mean changing how crimes are dealt with or making new laws. By analyzing data, judging deterrence, and coming up with better ways to stop crime, analysis helps figure out how well criminal law works at stopping people from breaking the law. Safeguarding the rights of those who are under suspicion or facing charges is of utmost importance. A thorough examination of criminal law assures that the criminal legal process includes safeguards for impartial investigation, prosecution, and incarceration.
Si të lexojmë veprën e Budit “Speculum confessionis”?*
Authors: Svane Gunnar , Omari Anila
Published: December 2023

Në përgjithësi, shqipja është një gjuhë pa bashkëtingëllore geminate1. Duke pasur parasysh këtë fakt është e habitshme të shohim mbushullimin e madh të bashkëtingëlloreve dyfishe në çdo faqe të librit të parë të Budit, Dottrina Christiana të vitit 1618. Nga një pikëpamje thjesht gjuhësore këto grafi dyfishe janë pa asnjë lloj interesi, duke qenë vetëm një trill i modës tipografike. Ne nuk mund ta dimë me siguri nëse ky lloj pseudogeminacioni i detyrohet vetë autorit apo tipografëve romanë. Por çfarëdo që të jetë, nuk ka dyshim se modeli ka qenë drejtshkrimi italian, në të cilin bashkëtingëlloret dyfishe ishin dhe janë ende tejet të shpeshta; ato shërbejnë për të treguar geminacionet e shumta në atë gjuhë. Për njerëzit e asaj kohe, që ishin mësuar të shihnin më tepër tekste italiane (dhe latine), çdo material i shtypur pa bashkëtingëllore dyfishe mund të jetë dukur pas gjase krejt jonormal. Mund të hamendësohet se ata, dmth. tipografët e Budit, donin ta vinin në vend këtë çudi duke futur në tekstin shqip të DC një numër të madh pseudogeminatash të cilat i bazonin në parime që sot nuk janë të qarta dhe në të cilat nuk do të hyjmë këtu. Edhe Meshari i Buzukut qysh në vitin 1555 përmbante shumë bashkëtingëllore dyfishe pa një geminacion gjegjës në shqipe; dhe ky drejtshkrim i frymëzuar nga italishtja erdhi e u bë kaq i qëndrueshëm saqë ende vazhdonte të përdorej në shekullin XIX.
Rreth ndihmesës së Nelo Drizarit në leksikografinë anglisht-shqip e shqip-anglisht
Authors: Memisha Valter
Published: December 2023

Në SHBA përmbi 100 e ca vjet jeton një komunitet shqiptar nga i cili kanë dalë figura të shquara, si F. Noli, F. Konica, K. Çekrezi, Q. Panariti, P. Prifti etj., që i kanë dhënë shumë kulturës sonë kombëtare. Midis tyre veçohet dhe Nelo Drizari (Zenel Hysen Sulaj) (1902-1976), i njohur si gazetar, studiues, shkrimtar, piktor, gjuhëtar1. Ndër të tjera, ai ka qenë mësimdhënës i gjuhës shqipe në Universitetin “Kolumbia”, por është marrë edhe me vetë shqipen. Nga botimet e tij mund të përmendim dhe veprën “Shqipja e folur dhe e shkruar. Doracak praktik” (New York, 1947, ribotuar më 1959), një metodë për të mësuar gjuhën shqipe nga të huajt, ndoshta i pari i këtij lloji në historinë e mësimdhënies së gjuhës sonë në botën e jashtme, duke e çuar veprën te studentët dhe më gjerë.
Veprimtari përuruese e botimeve shkencore të IGJL (ASA)
Authors: Paci Evalda
Published: December 2023

Në kuadrin e Ditës botërore të librit dhe të drejtës së autorit, Instituti i Gjuhësisë dhe i Letërsisë pranë Akademisë së Studimeve Albanologjike, në bashkëpunim me Fakultetin e Shkencave Shoqërore të Universitetit të Shkodrës, organizuan më 26 prill 2022 promovimin e revistës shkencore “Studime filologjike” (botim i IGJL-ASA), si edhe paraqitjen e veprave të përgatitura nga punonjësit shkencorë të institutit, në kuadrin e kontratës së tyre individuale shkencore. Përmbajtja e detajuar e numrave 1-2, 2019 u paraqit nga prof. dr. Anila Omari, sekretare shkencore e redaksisë së revistës “Studime filologjike”, ndërsa numrat 3-4, 2019 u paraqitën nga prof. as. dr. Evalda Paci, zv-kryeredaktore e saj. Drejtoresha e Qendrës së Studimeve Albanologjike, të Universitetit të Shkodrës “Luigj Gurakuqi”, Dr. Zamira Shkreli, në përshëndetjen e saj përgëzoi miqtë e ftuar dhe të pranishmit për faktin që zgjodhën Shkodrën dhe Universitetin “Luigj Gurakuqi”, për punën e përkushtuar në shërbim të albanologjisë dhe shoqërisë me prurje të vlerta. Ajo u shpreh ndër të tjera se “këtë takim e shohim si një mundësi për të rritur bashkëpunimet tona dhe këtu gjej rastin për të shprehur vlerësimet e mia për të gjithë ata studiues, kërkues shkencorë dhe pedagogë që i shërbejnë arsimit, shkencës dhe kulturës shqiptare.”
Raport paraprak mbi studimin e së folmes së Elbasanit (1901)
Authors: Pekmezi Gjergj , Dauti Leonard
Published: December 2023

Siç pohon vetë në parashtresën e raportit të tij paraprak, i ngarkuar nga Komisioni Ballkanik i Akademisë Perandorake të Shkencave të perandorisë Austro-Hungareze, më 1901 Pekmezi ndërmerr udhëtimin e tij për të qëndruar për një periudhë tremujore në Elbasan, me qëllim studimin e së folmes së këtij qyteti. Ndonëse ai vetë nuk parashtron se në çfarë rrafshi do të kryhej ky studim, se çfarë rrugësh e mjetesh parashikonte të ndiqte për realizimin e tij, nisur nga vetë raporti arrihet të përcaktohet dhe të hidhet dritë si për sa i takon gjerësisë së objektit të punës së tij, apo për aspekte të ndryshme të metodës së ndjekur, ashtu dhe për nivelin e analizës gjuhësore dhe të argumentimit të hipotezave të caktuara prej tij. Ndryshe nga sa mund të orientojë e sugjerojë vetë titullimi i raportit, si studim i së folmes së Elbasanit, materiali nuk është një studim i thjeshtë përshkrues gjuhësor nën lupën e dialektologut, siç do të ishte e pritshme, por një gërshetim i punës së gjuhëtarit me atë të filologut, e deri diku edhe të sociolinguistit. Ndonëse këto tri aspekte të punës së tij nuk zënë të njëjtën peshë në studim, përsëri, duke marrë parasysh objektin e punës, kohën e shkurtër, burimet dhe materialet në dispozicion, mund të pohohet se Pekmezi, një student i diplomuar jo më larg se para dy vitesh për filozofi e filologji në Universitetin e Vjenës, arrin të shpalosë me kompetencë të plotë si zotërimin e dijeve përkatëse, po ashtu edhe aftësinë për analiza tepër të sakta në të tria drejtimet: gjuhësor, filologjik e sociolinguistik. Gjithsesi, duhet theksuar se vërejtjet e tij të natyrës sociolinguistike janë në plotësim dhe mbështetje të vrojtimeve dhe analizave të tij gjuhësore.
Diellina, një bimë Trako-Dake me emër Proto-Albanoid
Authors: Crăciun Radu
Published: December 2023

Termi trako-dak diellina, i cili i referohet emërtimit shqip “madërgonë, madërgonë e zezë (Hyoscyamus niger) dhe përmendet nga farmacisti grek Pedanius Dioskorides në listë ne tij të bimëve mjekësore, jo vetëm shfaq një lidhje të qartë etimologjike me fjalën shqipe diell, por shërben edhe si dëshmi për zhvillimin fonetik nga një velare palatale tek një dhëmbore, një shndërrim fonetik karakteristik për shqipen. Në pjesën qendrore-perëndimore të Gadishullit ballkanik, ku, sipas tezës së Eric Hamp-it, fliteshin të ashtuquajturat dialekte proto-albanoide, disa antroponime, toponime dhe glosa janë regjistruar me grafi alternative me dhëmbore dhe sibilante. Shembujt e emrave me grafi alternative që përdorin dhëmbore dhe sibilante jo vetëm mund të lidhen me një fazë më të vjetër të gjuhës shqipe por i japin dhe një mbështetje të fuqishme tezës së Hamp-it mbi dialektet proto-albanoide.
Historia e letërsisë së shkruar shqipe në botime tematike me vështrim sistematizues (1950-1985)
Authors: Paci Evalda
Published: December 2023

Me vëmendjen që ka marrë sërish kohët e fundit çështja e ripërpilimit të historisë së letërsisë së shkruar shqipe, rikthimi ndaj modeleve të mëhershme të realizimit të saj përbën një shtysë të fortë reflektimi mbi çështje të konsiderimit të dëshmive më të hershme shkrimore të shqipes, por dhe të mbarë trashëgimisë kulturore që transmetohet në kapituj, trajtesa e zëra më vete në përbërje të botimeve të mëparshme mbi të njëjtin argument. Të para dhe me syrin kritik disa dekada më vonë, por dhe të krahasuara mes tyre nga studiuesit e fushës, të tilla botime, ndër të cilat dhe disa me destinacion shkollor, përbëjnë objekte të një vëmendjeje të shtuar në kohët e fundit, aq më tepër nëse bëhet fjalë për gjurmimin e një metodologjie të paraqitjes së autorëve, përpiluesve të veprave, por dhe të punimeve tematike mbi historinë e letërsisë së shkruar shqipe. Në këtë trajtesë u përzgjodh një periudhë kohore (1950-1985) në të cilën kanë gjetur përmbushje disa punime të kësaj natyre, por të ndryshme mes tyre, dhe me një prirje jo të njëjtë në paraqitjen e zërave autorialë dhe të veprave përkatëse.
Për kulturën leksikore
Authors: Shehu Hajri
Published: December 2023

Kultura leksikore vjen nga metagjuha leksikore. Metagjuha leksikore është tërësia e termave të leksikologjisë dhe të leksikografisë (le të themi, leksik, frazeologji etj.). Janë terma të pranuar, që vijnë me koncepte të pranuara. Dhe konceptet e pranuara vijnë me përkufizime të pranuara.1 Por a ndodh që të ketë në ndonjë shkrim leksikologjik a leksikografik ndonjë përdorim (termi), që nuk na çon tek termi i duhur e te koncepti i pranuar?

Kemi lexuar në një shkrim thënien gjuhë krahinore. A ka gjuhë krahinore? Nuk ka gjuhë krahinore. Ka të folme krahinore. Një shpjegim i vogël: Gjuha standarde është një sistem që hyn në një sistem më të gjerë – në gjuhën kombëtare. Për nga pasuria e funksionet shoqërore, në krahasim me të folmet krahinore, gjuha standarde është e ndryshme. Edhe për nga sistemorësia. Gjuha standarde formon një sistem të vetëm. Të folmet krahinore nuk formojnë sistem më vete. Ai (sistemi) është shumë e sistemeve krahinore. Por të gjitha të folmet i bashkon baza e përbashkët popullore.2 Kjo e bën gjuhën e përgjithshme (brenda saj, edhe gjuhën standarde) mjet të komunikimit kombëtar. Dhe atëherë, kurrsesi nuk mund të thuhet se të folmet krahinore – të gjitha bashkë, me veçantitë e tyre dallimtare i kundërvihen njëra-tjetrës, se formojnë sisteme të veçanta, të vetme, se janë gjuhë. Nuk formojnë sisteme të veçanta, të vetme.
Institucione themelore të antikitetit në përpilimet e shkrimtarinë e E. Haxhiademit
Authors: Paci Evalda
Published: December 2023

Në shqipërimet e E. Haxhiademit gjurmohen elemente të gërshetuara të botës antike, asaj greke dhe asaj romake. Formimi klasik i autorit reflektohet në aspekte të formës e të përmbajtjes, aq më tepër nëse kemi parasysh ndërtimin e vepërzave që mbajnë emrin e tij e që mbështeten në motive të njohura të mitologjisë antike. Edhe në rasë të trajtimit e të vënies në qendër të veprës së personazheve që janë themelore në ngjarje madhore të përshkruara në letërsinë antike greke, por dhe në atë romake, autori spikat për një regest emërtimesh e përveçimesh që lidhen pikërisht me një formim të tillë, të veçantë dhe unik në shumë vështrime. Në vepërzat e Haxhiademit, të titulluara dhe me emrat e vetë personazheve të tij, të tilla motive, që janë ndërthurje e elementeve qenësore të dy botëve, gjurmohen në disa aspekte: në ndërtimin metrik, por dhe në atë tekstor e përmbajtësor. Këto tipare i vëmë në dukje dhe në këtë trajtesë sintetike tonën, që iu kushtua në veçanti reflektimit të institucioneve të antikitetit në shkrimtarinë e këtij të fundit.
A është gjuha Rome në Shqipëri një gjuhë e rrezikuar?
Authors: Jorgaqi Kristina
Published: December 2023

Në këtë punim synohet të bëhet një vlerësim paraprak i situatës sociolinguistike të gjuhës rome në Shqipëri për të përcaktuar shkallën e rrezikimit apo vitalitetit të saj, mbështetur në kriteret e propozuara në dokumentin e UNESCO-s të v.2003. Duke marrë për bazë konstatimet si dhe kuadrin ligjor për gjuhët e pakicave në Shqipëri paraqiten edhe disa propozime me karakter rivitalizues.