bluuebunny/crossref_metadata_2025 huggingface dataset:
Dynamic vegetation reveals unavoidable climate feedbacks and their dependence on climate mean state
Authors: Braconnot Pascale , Viovy Nicolas , Marti Olivier
Published: January 2025

Abstract. We investigate seasonal vegetation feedbacks considering mid-Holocene and pre-industrial simulations with the IPSL climate models for which dynamic vegetation is switch on. We consider four different settings for the land surface model designed to improve the representation of boreal forest. They combine different choices for bare soil evaporation, photosynthesis and associated parameters, and tree mortality. Whatever the model set up, the major seasonal differences expected between the mid Holocene and preindustrial climates remain similar, and consistent with the mid Holocene greening of the Sahara and northward shift of the northern limit of forest in the northern hemisphere. However, the way vegetation-climate interactions trigger unavoidable radiative surface albedo and water vapor feedbacks depend on the model content. Cascading feedbacks involve local snow-vegetation interactions, as well as remote water vapor and long wave radiative feedbacks in the tropics, which are needed to fulfill the global energy conservation constraint of the climate system. We show that the parameterization of bare soil evaporation is a key factor that control tree growth in mid and high latitudes. Photosynthesis parameterization appears to be critical in controlling the functioning of vegetation and vegetation-climate interactions. It affects the seasonal evolution of the vegetation and leaf area index, as well as their effect on radiative feedbacks and the sensitivity of the vegetation feedback to the climate mean state. This sensitivity needs to be considered when developing and tuning climate models.
A physical model for mean river discharge calculation: from riverside seismic monitoring experiments in a low-flow river, China
Authors: Zhou Xiaoyue , Feng Liang , Zhang Shizhe , Xie Bin , Wang Yanmei , Xu Wei , Intrieri Emanuele
Published: January 2025

Abstract. The dynamics of water flow and sediment transport in river systems play a crucial role in shaping river morphology, in the planning and use of river infrastructure and the broader watershed management. However, these characteristics are often challenging to measure comprehensively. On March 17, 2023, we studied a low-flow river system (≤0.611 m³/s) within the boundaries of Yuancun in the Township of Meishui. By synchronously monitoring the microseismic signals generated by the river and the river flow velocity, we explored the relationship between these microseismic signals and the river discharge. During each experiment, we used 3 to 4 three-component seismometers placed in close proximity to the riverbank (at the distance of approximately 1 meter), with one device submerged underwater to record the microseismic signals caused by the flow. The signals exhibited a wide frequency range (2–50 Hz). An analysis of the recorded microseismic signals and the flow data revealed an approximate linear relationship between the seismic noise in the 2–10 Hz bandwidth and the river flow. We used a least squares regression model to invert the river flow from the 2–10 Hz microseismic signals and found that the maximum relative error between the inverted flow and the measured values was 10.3 %. The results show that even at low flow rates, real-time monitoring of river processes is possible through continuous time-frequency analysis of microseismic signals; this increases the potential for future applications of seismic monitoring in real-time observation of hydrological evolution in river systems.
Comprehensive inventory of large hydropower systems in the Italian Alpine Region
Authors: Galletti Andrea , Zarghami Dastjerdi Soroush , Majone Bruno
Published: January 2025

Abstract. Climate change raises the critical need to understand its impact on water resources, particularly as hydropower’s role as a flexible, renewable energy source becomes more vital in planning for the energy system's decarbonization. While hydrological modeling represents an established tool for assessing the future evolution of water resources, a key challenge lies in its reliance on data describing the geometry and operation of hydropower systems interacting with the natural stream network. The Italian Alpine Region (IAR) is home to over 300 large hydropower systems (LHS), and its hydrological cycle is expected to suffer major alterations due to climate change. However, detailed and reliable hydrological studies in this region face hindrances due to the absence of a consistent, comprehensive, and openly available LHS source. We present IAR-HP (Italian Alpine Region HydroPower), a comprehensive inventory specifically designed for the inclusion in hydrological modeling of LHS located in the Italian Alpine Region, to overcome this obstacle. This dataset aims to support modelers in the water-energy nexus by providing crucial information for accurately informing their models. Compiled from various online sources, IAR-HP is openly accessible and reproducible, offering a solution to the scarcity of data hindering effective storage hydropower-related simulations. The dataset was validated through a hydropower production modeling exercise, and was able to reconstruct 96.2 % of the observed hydropower production across the Italian Alpine Region. By presenting this dataset, we contribute a practical tool for scientists to reduce the inherent uncertainty of hydrological models, improving their ability to represent large hydropower systems accurately. IAR-HP holds potential for numerous applications to inform decision-making in the dynamic context of climate change.
Identifying fracture-controlled resonance modes for structural health monitoring: insights from Hunter Canyon Arch (Utah, USA)
Authors: Grechi Guglielmo , Moore Jeffrey R. , McCreary Molly E. , Jensen Erin K. , Martino Salvatore
Published: January 2025

Abstract. Progressive fracturing contributes to structural degradation of natural rock arches and other freestanding rock landforms. However, methods to detect structural changes arising from fracturing are limited, particularly at sites with difficult access and high cultural value, where non-invasive approaches are essential. This study aims to determine how fractures affect the dynamic properties of rock arches, focusing on resonance modes as indicators of structural health conditions. We hypothesize that damage resulting from fracture propagation may influence specific resonance modes that can be identified through ambient vibration modal analysis. We characterized the dynamic properties (i.e., resonance frequencies, damping ratios, and mode shapes) of Hunter Canyon Arch, Utah (USA), using spectral and cross-correlation analyses of data generated from an array of nodal geophones. Results revealed properties of nine resonance modes with frequencies between 1 and 12 Hz. Experimental data were then compared to numerical models with homogeneous and heterogeneous compositions, the latter implementing weak mechanical zones in areas of mapped fractures. All numerical solutions replicated the first two resonance modes of the arch, indicating these modes are insensitive to structural complexity derived from fractures. Meanwhile, heterogenous models with discrete fracture zones succeeded in matching the frequency and shape of one additional higher mode, indicating this mode is sensitive to the presence of fractures and thus most likely to respond to structural change from fracture propagation. An evolutionary crack damage model was then applied to simulate fracture propagation, confirming that only this higher mode is sensitive to structural damage resulting from fracture growth. While examination of fundamental modes is common practice in structural health monitoring studies, our results suggest that analysis of higher-order resonance modes can be more informative for characterizing fracture-driven structural damage.
Decomposition of skill scores for conditional verification: impact of Atlantic Multidecadal Oscillation phases on the predictability of decadal temperature forecasts
Authors: Richling Andy , Grieger Jens , Rust Henning W.
Published: January 2025

Abstract. As the performance of weather and climate forecasting systems and their benchmark systems are generally not homogeneous in time and space and may vary in specific situations, improvements in certain situations or subsets have different effects on overall skill. We present a decomposition of skill scores for the conditional verification of such systems. The aim is to evaluate the performance of a system individually for predefined subsets with respect to the overall performance. The overall skill score is decomposed into a weighted sum representing subset contributions, where each individual contribution is the product of the following: (1) the subset skill score, assessing the performance of a forecast system compared to a reference system for a particular subset; (2) the frequency weighting, accounting for varying subset size; and (3) the reference weighting, relating the performance of the reference system in the individual subsets to the performance of the full data set. The decomposition and its interpretation are exemplified using synthetic data. Subsequently, we use it for a practical example from the field of decadal climate prediction: an evaluation of the Atlantic European near-surface temperature forecast from the German “Mittelfristige Klimaprognosen” (MiKlip) initiative decadal prediction system that is conditional on different Atlantic Multidecadal Oscillation (AMO) phases during initialization. With respect to the chosen western European North Atlantic sector, the decadal prediction system “preop-dcpp-HR” performs better than the uninitialized simulations mostly due to contributions during the positive AMO phase driven by the subset skill score. Compared to the low-resolution system (preop-LR), no overall performance benefits are made in this region, but positive contributions are achieved for initialization in neutral AMO phases. Additionally, the decomposition reveals a strong imbalance among the subsets (defined by AMO phases) in terms of reference weighting, allowing for insightful interpretation and conclusions. This skill score decomposition framework for conditional verification is a valuable tool to analyze the effect of physical processes on forecast performance and, consequently, supports model development and the improvement of operational forecasts.
Determinants of Tuberculosis Treatment Outcome among Patients Belonging to the Tea Tribe Community in Dibrugarh District of Assam
Authors: Mahanta Bhupendra Narayan , Mahanta Tulika Goswami , Nirmolia Nabanita , Baruah Swarnali Devi
Published: January 2025

Introduction: Certain social determinants like poverty, malnutrition, indoor air pollution, male gender, diabetes, and cancer are some identified risk factors of TB. The tea garden population as it is socio- economically backward are more vulnerable to get infected. Objective: To estimate the determinants of tuberculosis treatment outcomes among patients belonging to the tea tribe community in Dibrugarh District of Assam and to assess the quality of life using WHO-QoL (BREF) instrument. Method: A Community-based cross-sectional study was conducted in Dibrugarh District of Assam. A sample size of 930was calculated using nMaster2.0 software, CMC, Vellore, India. From the list of registered TB cases whose treatment was assigned hailing from tea estates,a required sample was selected using a computerized random number. Predesigned, pretested questionnaire was used to assess the demographic, socio-economic, environmental and health- seeking behaviour of the participants. Univariate and bivariate analysis was done. Results: Total participation was 785. Regarding environmental determinants, ventilation was very poor and 98.5% used firewood as fuel for cooking. The risk of passive smoking was present in 7.6% of households. Respondents who had a history of family members with chronic cough were present in 5.9%. Loss to follow up rate was 2.9% (23/786). Lack of energy and fatigue was experienced by 83.6%. Marital status, occupation, monthly income, type of family and ventilation were associated with treatment outcome. Gender and socio-economic status of the respondents were associated with knowledge attitude and practice on Hepatitis B among participants which was found to be statistically significant (p-value < 0.0001). Conclusion: Certain social and environmental determinants like monthly income, type of family, and inadequate ventilation influence the treatment outcome in the tea garden population. Knowledge and practice pattern for tuberculosis needs to be improved to prevent transmission and alteration in quality of life.
Analysis of observational data of globular clusters within the framework of Gaia DR2
Authors: Turaev S.J.
Published: January 2025

In this paper, we analyze the observed data of the apparent surface density of 81 globular clusters (GCs) provided by Gaia DR2. The problems of analyzing these observations and their differences from similar data obtained using Hubble Space Telescope (HST) are discussed. Based on the results of this analysis of the quality of the observational data and a number of physical considerations, we divide the GCs into 3 classes and then consider the issues of modeling the apparent surface density from distance. The values of the free parameters of the model are found using the symplectic minimization method. In this case, the free parameters, including the concentration parameter, are found using the 4-parameter generalized model proposed by us.
Морфологические свойства пленок твердого раствора Sb2(SxSe1-x)3 для солнечных элементов
Authors: Разыков T.M. , Кучкаров К.М. , Тиванов М.С. , Исаков Д.З. , Махмудов З. , Пиримметов М. , Музафарова С. , Байко Д.С. , Ляшенко Л.С. , Насиров А.
Published: January 2025

термического испарения получены высококачественные кристаллические пленки твердого раствора Sb2(SxSe1-x)3 из порошков бинарного соединения Sb2S3 и Sb2Se3 на стеклянных и стеклянных подложках с покрытием молибденового слоя при температуре подложек 300°С. С помощью энергодисперсионной рентгеновской спектроскопии установлено, что полученные пленки Sb2(Sx,Se1-x)3 имеют соотношение компонентов Sb/(S+Se) близкое к стехиометрии, распределение всех компонентов (Sb, S, Se) твердого раствора по поверхности синтезированных тонких пленок однородно. Результаты сканирующей электронной микроскопии и рентгеноструктурного анализа показали, что все пленки имеют орторомбическую структуру с преимущественной ориентацией (hk1), при этом размеры кристаллитов составляют 0.25÷6 мкм, увеличение соотношения атомарных концентраций S/(S+Se) приводит к изменению формы кристаллитов. Исследование пленок с помощью атомно-силового микроскопа (АСМ) показывает, что среднеквадратическая шероховатость увеличивается с увеличением S/(S+Se).
Предельные характеристики кремниевых диодных датчиков температуры
Authors: Истамов Д.Б. , Абдулхаев О.А. , Хакимов А.А. , Аллокулов К.Н. , Ёдгорова Д.М. , Рахматов А.З.
Published: January 2025

Установлены критерии, определяющие наборы электрофизических и конструкционных параметров температурных датчиков на основе полупроводниковых диодов (ДДТ), при которых кривые температурной чувствительности датчиков будут иметь либо максимальный температурный диапазон отклика, либо наивысшую чувствительность. Представлен новый метод самосогласованной оптимизации устройства в контексте модели диффузионного тока через резкий асимметричный р-n переход, где коэффициент идеальности предполагается равным 1. Для ДДТ на основе Si с n+-p и p+-n переходами определены предельные кривые температурного отклика (КТО) и температурные чувствительности. Экспериментально полученные метрологические характеристики ДДТ находятся в пределах, определенных предельными характеристиками.
Factors Related to Adherence to Therapy in Patients Using Oral Anticoagulants in Outpatient Follow-Up
Authors: Queiroz Xênia Sheila Barbosa Aguiar , Sodré Nataly Lins , Santos Isabel Cristina Ramos Vieira , Silva Maria Beatriz Araújo , Belo Rebeka Maria de Oliveira , Bezerra Simone Maria Muniz da Silva
Published: January 2025

Introduction: Factors related to therapy adherence can influence the complexity of care for patients using anticoagulants. Objective: To identify the factors related to patient adherence to oral anticoagulant treatment in outpatient follow-up. Materials and Methods: This is a descriptive, cross-sectional study with a quantitative approach, conducted at the oral anticoagulation outpatient clinic of a cardiology reference hospital in northern and northeastern Brazil. A questionnaire with sociodemographic and clinical variables and an instrument measuring treatment adherence were employed. The data was analyzed using the Statistical Package for the Social Sciences and the Chi-squared and Fisher’s exact statistical tests. All the statistical tests applied a significance level of 5 %. Results: 202 patients were screened, 66.3 % of whom were classified as adherent. Patients with a clinical referral for valve replacement, a treatment time longer than five years, and an international normalized ratio (INR) value outside the therapeutic target showed greater adherence to treatment. In addition, having a sedentary lifestyle and the use of antiarrhythmic medication were significantly associated with adherence. Variables such as sex, income, occupation, level of education, and the presence of complications were not significantly associated with treatment adherence. Conclusion: This study’s findings highlight that adherence to treatment with anticoagulants hinges more on clinical factors and health behavior than on sociodemographic characteristics. Although traditionally studied, these are not necessarily reliable predictors of adherence. The essential factor seems to be more closely related to health education and medical and family support, which emphasizes the need for individualized support for these patients, with a focus on awareness and regular clinical follow-up.
Primary capacities of Love and Care
Authors: Kirillov Ivan
Published: January 2025

This article follows up the previous one as part of the four-publication series, clarifying the list, definitions, and diagnostic criteria for primary actual capacities postulated by Nossrat Peseschkian in line with recent psychodynamic theory and practice developments. This second article addresses capacities of love and care, offering a deeper understanding of related psychodynamics of motivations, cognitions, behaviors, and relationships.

Specification of diagnostic criteria equips therapists for more accurate and objective clinical assessment, personalized interventions, development of self-help tools, and further research.
El blanqueo de la corrupción y las inmunidades internacionales. El peso del derecho consuetudinario
Authors: Martínez Guerra Amparo
Published: January 2025

La externalización de la corrupción a través del blanqueo de capitales se caracteriza por la comisión de actos de corrupción y de blanqueo de capitales en, al menos, dos Estados soberanos distintos. La persecución del blanqueo como delito subsecuente por los tribunales del Estado territorial donde se comete trata de combatir la externalización de esa corrupción. Esta práctica puede chocar con los límites negativos de las inmunidades estatales. Sin embargo, la naturaleza transnacional de los delitos de corrupción y blanqueo plantea serias dudas acerca de la validez de la teoría general de las inmunidades desarrollada por costumbre internacional para los delitos de ius cogens.
Nota Técnica 1 — Caracterização qualitativa do esgoto bruto
Authors: Veras Shyrlane Torres Soares , Alves Oucilane Ingret Moreno , Araújo Julliana Melo Pinheiro de , Souza Cláudio Leite de , Santos André Bezerra dos , Florencio Lourdinha
Published: January 2025

A composição do esgoto sanitário sofre variações horárias, diárias e sazonais. Além disso, sofre influência de alguns fatores, como chuvas, infiltrações, consumo de água etc. A depender da localização geográfica, do porte das estações de tratamento e da proximidade dos locais de geração dos esgotos, do nível socioeconômico, entre outros, tais águas residuárias apresentam características distintas. Por essa razão, apesar dos valores típicos reportados, algumas estações de tratamento de esgotos (ETEs) recebem efluentes com características particulares. A presente nota técnica teve como objetivo facilitar a compreensão em torno dos parâmetros qualitativos do esgoto sanitário. Para alcançar esse propósito, foi feita uma comparação entre os principais parâmetros físicos, químicos e biológicos de esgotos brutos relatados na literatura com aqueles tratados em algumas ETEs no Brasil. Por fim, influência da quantidade de chuvas sobre a concentração desses parâmetros foi exemplificada e discutida.
Nota Técnica 3 – Produtos de cuidado pessoal
Authors: Paulo Paula Loureiro , Mamedes Ingrid Moreno , Kato Mario Takayuki , Boncz Marc Árpád
Published: January 2025

Produtos de cuidado pessoal (PCPs) compreendem os produtos de cuidados da pele, cuidados do cabelo, maquiagem, perfumes e higiene pessoal, sendo esta última a categoria considerada essencial em um domicílio. Os PCPs são uma fonte potencial de micropoluentes, mas a caracterização no esgoto sanitário quanto à sua presença e de seus metabólitos ainda é incipiente no Brasil, devido aos altos custos e limitações dos métodos analíticos. Tendo em vista os comprovados efeitos negativos de vários destes compostos à saúde humana e ao meio ambiente, é necessário priorizá-los para um efetivo monitoramento e avaliação da sua remoção. Nesta nota técnica apresenta-se uma abordagem baseada na análise da composição dos PCPs por leitura de rótulo (lista de ingredientes), combinada com o ranking de venda dos produtos e hábitos da população. Esta abordagem mostra-se como uma ferramenta útil para a caracterização qualitativa e quantitativa de esgoto bruto doméstico quanto à composição de micropoluentes.
Nota Técnica 5 – Óleo de cozinha: problemática do descarte inadequado e soluções para o seu gerenciamento
Authors: Mota Vera Tainá , Dias Marcela França , Lobato Lívia Cristina da Silva , Fernandes Bruna Soares , Soares Karine Diniz , Souza Saulo Nonato de , Chernicharo Carlos Augusto de Lemos
Published: January 2025

Resultante principalmente de processos de fritura, o óleo de cozinha residual (OCR) tem alto potencial poluidor no meio ambiente e o seu descarte nos ralos causa graves impactos nos sistemas de esgotamento sanitário. Elevadas concentrações de óleos e gorduras nos esgotos são um dos principais causadores de obstruções nas redes coletoras, elevando a frequência e os custos de manutenção. Nas estações de tratamento de esgotos (ETE), induzem à formação de escuma e espuma, por conseguinte, reduzindo a eficiência global do tratamento e demandando a instalação de dispositivos próprios para sua remoção. Por outro lado, a valorização do OCR se apresenta como uma alternativa para geração de renda e empregos, unindo os três pilares da sustentabilidade: econômica, social e ambiental. A união coordenada do poder público, prestadores de serviço em saneamento, empresas, organizações e associações é determinante para o sucesso de ações de coleta, transporte e reciclagem de OCR.
A Brief Analysis of the Prognosis and Treatment of Idiopathic Membranous Nephropathy
Authors: Ji Jingyi , Zhang Xiaofeng
Published: January 2025

Membranous nephropathy (MN) refers to a group of diseases characterized by the deposition of immune complexes under the epithelial cells of the glomerular basement membrane (GBM) with diffuse thickening of GBM. The prognosis of IMN is diverse, untreated, about 1/3 of patients can achieve spontaneous remission, but the course of the disease is long, it takes 15~20 months to achieve partial remission, 25~40 months to achieve complete remission, and the recurrence rate after complete remission is as high as 30%, and about 1/3 of patients will progress to end-stage renal disease (ESRD) or die of related complications within 5~15 years, and the remaining one-third of patients present with non-progressive chronic kidney disease. It is of great significance to summarize the clinical features of IMN and identify and actively intervene in the risk factors of IMN prognosis as early as possible to protect renal function. Although the etiology and pathogenesis of this disease are not clearly understood, and there is great controversy in the treatment plan, many literature studies have shown that active treatment can effectively alleviate proteinuria and improve renal survival, thereby greatly prolonging the time to reach ESRD, and greatly reducing the mental and economic pressure of patients and families.
Research Progress of Acupuncture Treatment for Irritable Bowel Syndrome
Authors: Zhao Na , Hui Jianping , Cao Ruotong
Published: January 2025

This article briefly introduces the concept, manifestation, pathogenesis and clinical treatment of Irritable Bowel Syndrome (IBS), and describes the progress of clinical research on the treatment of IBS in recent years from the various aspects of acupuncture therapy, and summarizes the aspects that are still to be perfected in the study of IBS, which is conducive to the further in-depth study and promotion of the treatment of IBS by acupuncture, and improve the therapeutic effect for the benefit of patients. The study summarizes some aspects of the current research on IBS that still need to be improved, which is conducive to the further in-depth research and promotion of acupuncture for IBS, improving the therapeutic effect and benefiting patients.
Analysis on the Anti-obesity Mechanism of Warm Drugs Based on "Yang Leading to Qi and Yin Leading to Formation"
Authors: Shen Wenyan , Wang Yuanyuan
Published: January 2025

Obesity has become one of the major health problems threatening people's health in the 21st century, the mechanism of which is the accumulation of lipid in the body caused by energy intake exceeding energy consumption. Traditional Chinese medicine has attracted attention because of its multi-target and multi-pathway treatment characteristics. Traditional Chinese Medicine believes that the fundamental pathogenesis of obesity lies in the insufficiency of both the spleen and the kidney in essence, accompanied by full of phlegm-damp. "Those who suffer from phlegm fluid should be treated with warm drugs", recorded in Jinkui yaolue. The warm drugs, which functions based on "yang leading to qi and yin leading to formation", should be used to improve the basic metabolic rate of the body, improve the function of the viscera, promote gene expression in adipose tissue, reduce insulin resistance, regulate cholesterol metabolism and improve the intestinal microbial ecosystem to achieve anti-obesity effects.
Research Progress on CDK4/6 Inhibitors Combined with Endocrine Therapy for Advanced Breast Cancer
Authors: Wu Qingfeng , Xu Lishan , Gan Lu
Published: January 2025

The introduction of CDK4/6 inhibitors has revolutionized the treatment paradigm for hormone receptor-positive (HR+)/human epidermal growth factor receptor 2-negative (HER2-) advanced breast cancer. These inhibitors, when combined with endocrine therapy, have shown significant improvements in both progression-free survival (PFS) and overall survival (OS). However, the development of resistance presents substantial challenges that limit their long-term effectiveness. This article provides a review of the mechanisms of action, clinical efficacy, and safety of CDK4/6 inhibitors, as well as treatment after disease progression on a CDK4/6 inhibitor, offering valuable references.
Trastuzumab Deruxtecan (DS8201) Rescue Advanced Her2 Low Expression Breast Cancer: A Case Report and Review of Literature
Authors: Mao Wenhao , Yao Chang
Published: January 2025

HER2 low-expression subtype breast cancer has not yet been included in the guidelines, so there are fewer drugs available for this type of breast cancer. The new drug Trastuzumab deruxtecan (DS8201) can be used for the treatment of HER2 low-expression subtype breast cancer, which is suitable for patients with non-surgically resectable or metastatic HER2 low-expression subtype breast cancer. We hereby report a case of using Trastuzumab deruxtecan to rescue an advanced HER2 low expression subtype breast cancer patient in our clinical admission process, in order to provide new treatment ideas for HER2 low expression patients.
Creșterea rezilienței cibernetice a IMM prin soluții open-source și colaborare internațională
Authors: ȘERBAN Ionica , CURCĂ Florentina-Mihaela , ȘANDRU Robert-Ștefan
Published: January 2025

Într-o lume tot mai digitalizată, întreprinderile mici și mijlocii (IMM) sunt expuse amenințărilor cibernetice semnificative, din cauzaresurselor limitate pentru securitate. Acest articol explorează rolul soluțiilor open-source și al colaborării internaționale în creșterearezilienței cibernetice a IMM. Soluțiile open-source oferă accesibilitate financiară, flexibilitate și securitate sporită, fiind susținutede comunități globale care contribuie la îmbunătățirea continuă a acestora. De asemenea, partajarea descentralizată a informațiilorreferitoare la amenințări, combinată cu inteligența artificială, permite o detectare și o prevenție mai eficientă a atacurilor cibernetice.Prin inițiative colaborative, cum ar fi HackOlympics, IMM pot învăța din practică și pot beneficia de soluții testate în scenarii reale.În concluzie, soluțiile open-source și utilizarea tehnologiilor avansate, precum IA, le oferă întreprinderilor mici și mijlocii o strategieeficientă pentru a răspunde provocărilor cibernetice moderne, îmbunătățindu-le reziliența și protecția împotriva amenințărilor.
Pengaruh Harga Dan Fasilitas Terhadap Kepuasan Pedagang Pada Komplek Bulian Bisnis Center (BBC) Muara Bulian
Authors: Haryati Dini
Published: January 2025

Penelitian ini bertujuan untuk mengetahui pengaruh harga terhadap kepuasan pedagang pada komplek Bulian Bisnis Center (BBC) Muara Bulian, pengaruh fasilitas terhadap kepuasan pedagang pada komplek Bulian Bisnis Center (BBC) Muara Bulian, serta pengaruh harga dan fasilitas terhadap kepuasan pedagang pada komplek Bulian Bisnis Center (BBC) Muara Bulian.Penelitian ini adalah penelitian kuantitatif dengan jenis pendekatan survey, sampel penelitian adalah seluruh pedagang di Komplek BBC Muara Bulian yang berjumlah 41 orang pedagang, menggunakan teknik pengumpulan data observasi, dokumentasi, dan angket. Sementara teknik analisa data meliputi analisis deskriptif, analisis regresi, serta uji prasyarat analisis.
Berdasarkan hasil penelitian dapat disimpulkan, jika terdapat pengaruh yang signifikan dari variabel harga dan fasilitas terhadap kepuasan pedagang pada komplek BBC Muara Bulian.Hal ini dibuktikan dengan, hasil uji t variabel harga (X1) yang menunjukkan menunjukkan nilai thitung adalah 2,256 > ttabel 1,685 dan nilai signifikansi 0,017 (sig < 0,05). Hasil uji t variabel fasilitas (X2) menunjukkan nilai thitung adalah 3,481 > ttabel 1,685 dan nilai signifikansi 0,001 (sig < 0,05). Hasil uji F atau uji simultan (uji serempak) variabel harga dan fasilitas terhadap kepuasan pedagang adalah nilai Fhitung 20,791 > Ftabel 3,24 dengan nilai signifikansi 0,000 (sig < 0,05) menunjukkan bahwa harga dan fasilitas secara simultan berpengaruh signifikan terhadap kepuasan pedagang. Besarnya pengaruh harga dan fasilitas terhadap kepuasaan pedagang di Komplek BBC Muara Bulian adalah sebesar 49,7%.
Pengaruh Motivasi Dan Tingkat Literasi Terhadap Minat Mahasiswa Untuk Memutuskan Berinvestasi Di Pasar Modal
Authors: Yuliantoro Heri Ribut , Nurmalasari Dini , Tinambunan Theresia Elfina
Published: January 2025

This study looked at how students' motivation and literacy levels related to their interest in share investment. All Politeknik Caltex Riau Investment Gallery registered students enrolled in the Accounting Study Program served as the study's subjects; they were chosen from a sample. A total of 100 student data sets were examined based on sample selection. In order to evaluate the data and make conclusions, this research use multiple regression approaches along with conventional assumption testing and hypothesis testing through a data processing tool. The study's findings demonstrate that, among the 100 student data examined, motivation and reading proficiency had a major impact on students' levels of interest. The study's findings revealed that most pupils who were enthusiastic about.
Pengaruh Manajemen Laba, Capital Intensity Dan Karakter Eksekutif Terhadap Tax Avoidance Pada Perusahaan Sektor Property Dan Real Estate
Authors: Azzahra Khoirunnisa , Prastiani Siti Chaerunisa
Published: January 2025

This research aims to determine and test the influence of earnings management, capital intensity, and executive character on tax avoidance. Empirical studies on property and real estate sector companies listed on the IDX for the 2017-2021 period. The hypothesis test used in this research is multiple linear regression analysis with the help of Eviews. The sample selection in this research used the purpose sampling method. The number of research samples based on predetermined criteria was 13 companies. The results of this research show that earnings management has a negative and significant effect on tax avoidance. capital intensity has no effect on tax avoidance. Executive character has a negative and significant effect on tax avoidance. Profit management, capital intensity, and executive character simultaneously influence tax avoidance. Sales growth is unable to moderate the influence of earnings management on tax avoidance
Analysis Of Fraud Prevention in Village Fund Management Using Anti-Fraud Awareness and Whistleblowing System
Authors: Puspitha Made Yessi , Astari Ni Putu Erviani , Artaningrum Rai Gina
Published: January 2025

Fraud is an issue that still affects organizations on a regular basis. The administration of village funds was one of the fraud incidents. Increasing each person's anti-fraud awareness and creating a whistleblowing system that serves as a conduit for reporting any act of violation committed within the organization are two ways to reduce the number of fraud cases involving village fund administration. There were fifteen villages in the Mengwi sub-district that made up the research population. People who might be involved in managing village finances, such as the village consultative council, the village head, the village secretary, and the village treasurer, made up the research samples. Partial Least Square (PLS) analysis with a variance-based SEM equation model was used to evaluate hypotheses. The test results found that anti-fraud awareness had an effect on the whistleblowing system, anti-fraud awareness had an effect on fraud prevention in village fund management, the whistleblowing system had an effect on fraud prevention in village fund management, and anti-fraud awareness through the whistleblowing system had an impact on fraud prevention in village fund management.
Pengaruh Teknologi Informasi Berbasis Payment Gateway,Inovasi Dan Orientasi Kewirausahaan Terhadap Kinerja UMKM ( Studi Empiris Pada UMKM Di Kota Pekanbaru)
Authors: Sahrawani Risma Ihza , Marlina Evi , Fitriana Nur
Published: January 2025

This research aims to determine the influence of payment gateway-based information technology, innovation and entrepreneurial orientation on the performance of MSMEs (empirical study on MSMEs in Pekanbaru City). The population in this research is Micro, Small and Medium Enterprises in Pekanbaru City, totaling 7,309 MSMEs in 2022. The sample selection for this research was based on the purposive sampling method. So the sample in the research was 100 MSMEs, especially culinary delights in Pekanbaru City. The type of data used in this research is quantitative data in the form of secondary data with collection techniques using questionnaires. The data analysis technique uses multiple regression and is tested using the t test.
The research results show that payment gateway-based information technology, innovation and entrepreneurial orientation have a significant effect on the performance of MSMEs (empirical study on MSMEs in Pekanbaru City).
Corporate Social Responsibility Dan Dampaknya Terhadap Manajemen Laba
Authors: Fitriana Nur
Published: January 2025

This study aims to examine the effect of social responsibility and CSR disclosure on earnings management. The sample in this study is a manufacturing company listed on the IDX. The results of the study indicate that CSR has an effect on earnings management, while the disclosure of CSR has an impact on the economy and the environment on earnings management. The results of this study indicate that CSR activities carried out by the company will affect the level of earnings management carried out by the company
Analisis Efektivitas Pengendalian Internal Atas Kinerja Pegawai untuk Meningkatkan Disiplin Pegawai ( Studi Kasus Pada Pegawai Dinas Pendidikan Dan Kebudayaan Kota Medan)
Authors: Aisyah Siti , Habibie Muhammad , Risal Taufiq , Riadi Riadi
Published: January 2025

Penelitian ini bertujuan untuk mengetahui dan menganalisis efektivitas peranan pengendalian internal atas kinerja pegawai untuk meningkatkan disiplin pegawai pada Dinas Pendidikan dan Kebudayaan Kota Medan. Metodologi penelitian yang digunakan adalah penelitian kualitatif deskriptif. Teknik pengumpulan data yang digunakan dengan observasi dan wawancara, yang kemudian data tersebut dikumpulkan dan diolah menjadi informasi yang menunjukkan fenomena serta permasalahan apa saja yang terjadi terkait judul penelitian. Setelah dilakukan observasi dan wawancara ditemukan beberapa masalah yang diakibatkan pengendalian internal yang kurang efektif yaitu disiplin pegawai yang masih dibawah rata-rata, pelatihan terhadap pegawai yang masih kuirang, serta lingkungan kerja yang belum baik. Diharpkan permasalah yang timbul ini mampu diselesaikan oleh pihak Dinas Pendidikan Dan Kebudayaan Kota Medan guna dicari solusinya yang lebih efektif dn efesien lagi. masih terdapat pegawai yang terlambat, sehingga menyebabkan terkendalanya pekerjaan yang harus diselesaikanya. Fenomena mengenai kedisiplinan kerja pada Dinas Pendidikan dan Kebudayaan Kota Medan adalah kurangnya kedisiplinan pegawai dapat dilihat dari beberapa pegawai yang masih menunda-nunda pekerjaan sehingga berdampak pada penyelesaian yang lama pada tugas yang telah diberikan dan kurangnya tanggung jawab terhadap pekerjaan yang mereka lakukan sendiri. Selain itu, masih terdapat beberapa pegawai yang tidak menaati peraturan yang terlambat masuk kerja dan terlambat masuk kantor setelah jam istirahat. Kurangnya kedisiplinan pegawai juga menghambat peningkatan kinerja perusahaan dalam menyelesaikan tugas dan tanggung jawab oleh pegawai.
Pengaruh Program Pengungkapan Sukarela (PPS) Sosialisasi Perpajakan dan Digitalisasi Layanan Pajak Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak (KPP) Kota Kediri
Authors: Riningsih Duwi , Eferyn Krissantina , Yap Nonni
Published: January 2025

The purpose of this research is to determine the influence of the voluntary disclosure program (PPS) on Kediri City Taxpayer compliance, then the influence of socialization of new tax regulations given by tax officers to Taxpayers on Kediri City Taxpayer compliance and finally the influence of use digitalization of tax services as a medium for carrying out tax obligations towards taxpayer compliance in carrying out their tax obligations. The population in this study is all taxpayers registered at the Kediri City Tax Service Office and the number recorded is 110,300 taxpayers consisting of individual taxpayers, corporate taxpayers and treasurer taxpayers. Using SPSS Version 20 data analysis. The results of this test can be concluded that the Voluntary Disclosure Program has a significant effect on taxpayer compliance, Tax Socialization and Tax Service Digitalization do not have a significant effect on taxpayer compliance.
Faktor-faktor Yang Memengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kota Pekanbaru
Authors: Ultsani Mila , Agustiawan Agustiawan , Fitriana Nur
Published: January 2025

This research aims to determine the factors influencing taxpayer compliance when paying motor vehicle tax at UPT SAMSAT Simpang Tiga, Pekanbaru City. This research uses quantitative methods. The population used in this research are taxpayers who pay their vehicle tax at UPT SAMSAT Simpang Tiga Pekanbaru City. The sample used in this research was 400 taxpayers. This research data was collected by distributing questionnaires directly to UPT SAMSAT Simpang Tiga Pekanbaru City. The analysis used in this research is multiple linear regression analysis with SPSS version 22 software tools. The results of this study show that the factors used, namely taxpayer income level, taxpayer awareness, service quality, and tax sanctions have an influence on motor vehicle taxpayer compliance.
The Role of MSMEs in Driving the Economy of Singkawang: A Systematic Literature Review
Authors: Haryanto Haryanto , Nurainie Nurainie , Querelia Marcella , Wijaya Yordanus Rangga
Published: January 2025

The study emphasizes the important role of Micro, Small, and Medium Enterprises (MSMEs) in driving economic growth in Singkawang City, West Kalimantan. Using a Systematic Literature Review (SLR) approach, the research gathered and assessed data from various sources to understand the impact of MSMEs in the local context. The results indicate that MSMEs significantly contribute to increased production, income, and employment. The tourism sector, particularly through cultural festivals such as Cap Go Meh, also plays a crucial role in boosting regional income and economic growth. The study concludes that MSMEs and the tourism sector are essential for the economic development of Singkawang City. Furthermore, the participation of MSMEs in cultural festivals enhances tourism sector income and contributes to economic growth through the hotel and trade sectors. These findings have important implications for policymakers, business professionals, and academics, providing valuable insights for developing more effective strategies to support MSMEs and the tourism sector. Understanding the pivotal role of MSMEs and cultural festivals in local economic growth can guide the creation of targeted policies to achieve inclusive and sustainable economic development in Singkawang
Analisis Biaya Produksi Dengan Variabel Costing Dalam Menentukan Harga jual Emping Melinjo
Authors: Herlin Herlin , Effendi Yanto , Tambunan Dennis Rydarto
Published: January 2025

The cost of producing emping melinjo using the variable costing method in 2023 is IDR. 496,225 per can and the planned profit is Rp. 148,877, the variable method is used to see the exact selling price and can group each cost incurred.The results of this research can make a positive contribution to Mrs. Ros's Emping Melinjo business, in determining the costs to be incurred, so that it can compete fairly and produce quality products.
Pengaruh Intellectual Capital Dan Ukuran Fundamental Kinerja Perbankan Syariah
Authors: Suneta Nurdina , Sari Dian Mardiati
Published: January 2025

The objectives of this study were to verify the effect of Intellectual Capital components on the financial performance of Syariah banking, to verify the Intellectual Capital component with the most significant effect on the financial performance of Syariah banking, and to verify the role of the average growth of Intellectual Capital in the financial performance of Syariah banking in Indonesia. The population of this study were all of Syariah public banking (BUS) which were listed in BEI from 2014-2018. The type of research used in this study was applied research. The sampling type employed was purposive sampling. Through purposive sampling, 10 banking companies were taken as samples with a total of 50 research observations. This study found that Intellectual Capital components did not at all have positive effects on both the financial performance and the increase of financial performance of Syariah banking in the present and future, and the average growth of Intellectual Capital will not affect the financial performance of Syariah banking in the future.
Analysis Of The Financial Management Performance Of Legal Entity State Universities (Case Study At Universitas Negeri Semarang)
Authors: Firmansyah Riza , Hartono Rudi , Farliana Nina
Published: January 2025

The purpose of this research is to determine the influence of human resource quality, organizational commitment, and facilities and infrastructure on financial management performance. This research also aims to test the relationship of the financial information system as a moderating variable on the influence of human resource quality, organizational commitment, and facilities and infrastructure on financial management performance. The sample used in this study amounts to 90 people involved in the financial management process at UNNES. The data analysis technique used is SmartPLS 3.3.3 software. The results of the study show that human resource quality and organizational commitment positively influence financial management performance. In contrast, facilities and infrastructure do not affect financial management performance. The moderation test results of the financial information system strengthen the relationship between human resource quality and financial management performance. However, the relationship between organizational commitment and facilities and infrastructure cannot be moderated by the financial information system.
Analisis Komparasi Laporan Piutang Pendidikan Universitas Negeri Semarang Sebelum Dan Sesudah Pandemi Covid 19
Authors: Nurchayati Nurchayati , Pratiwi Silvi , Kristianingsih Eni , Kiswanto Kiswanto
Published: January 2025

Universitas Negeri Semarang merupakan penyelenggara pendidikan tinggi yang memiliki mahasiswa jenjang Sarjana dan Diploma kurang lebih 48.000 orang. Pendapatan UNNES yang terbesar berasal dari pendapatan jasa layanan pendidikan yaitu Uang Kuliah Tunggal (UKT). UKT merupakan biaya pendidikan yang harus dibayar oleh mahasiswa setiap awal semester. Adanya Peraturan Menteri Pendidikan dan Kebudayaan Nomor 25 Tahun 2020 yang terbit pada saat terjadinya pandemi Covid 19, memberikan kebijakan bagi perguruan tinggi di lingkungan Kementerian Pendidikan dan Kebudayaan untuk menerapkan kebijakan keringanan pembayaran UKT antara lain, pembayaran 50% UKT, penurunan UKT, pengurangan UKT, dan pembayaran UKT dengan mengangsur. Dengan terbitnya peraturan tersebut, UNNES menerapkan kebijakan pembayaran UKT dengan mengangsur yang berdampak pada catatan piutang pendidikan UNNES. Hasil Penelitian menunjukkan bahwa ada peningkatan jumlah piutang pendidikan setelah adanya pandemi Covid 19. Berdasarkan tabel Paired Samples Test, diperoleh ???????????? = 0.000 < 0,05 berarti ????0 ditolak dan ????1 diterima. Jadi rataan kedua sampel berbeda, sehingga dengan menerima ????1 artinya terdapat terdapat perbedaan antara total data sebelum Covid dan sesudah Covid 19. Hasil lain dari penelitian ini adalah penatausahaan piutang pendidikan UNNES sudah sesuai dengan pedoman akuntansi pengelolaan piutang di UNNES.
Pencegahan Kecurangan Berbasis Catur Purusa Artha Di Lembaga Perkreditan Desa (LPD) X
Authors: Dewi Ni Komang Urip Krisna
Published: January 2025

Village Credit Institution (LPD) is one of the unique financial institutions in Bali. LPD is managed by villagers (banjar). LPD has an important role in supporting the economic growth of the community on the island of Bali. Although LPD has a vital position in Bali, some LPDs have actually gone bankrupt due to poor financial management and fraud prevention. LPD in Bali strives to manage management based on local Balinese values ​​to avoid bankruptcy. One of the local values ​​applied is Catur Purusa Artha. Caturusa Artha is the four goals of human life. The purpose of this study is to analyze fraud prevention based on the philosophical values ​​of Catur Purusa Artha in Village Credit Institutions (LPD). This study uses a qualitative approach with a case study method. Informants are informants at LPD X and other related informants. Data collection was carried out through interviews, observations, and documentation. The novelty in this study is that previous researchers only focused on those based on Tri Hita Karana, researchers tried to explore with different values, namely the values ​​of Catur Purusa Artha.