bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis Of The Use Of Low-Cost Strategy For Smes In Indonesia In Covid Pandemic-19
Authors: Aprilia NingrumAmbarwati  , Setyo Riyanto
Published: July 2023

The Coronavirus that was present in the midst ofa society in 2020 really caught the attention. The visible impact not only affects public health but also affects the economy and MSMEs not only in Indonesia but also in various countries. Because of its spread that is too fast then in a number of countries to close the area, which resulted in the difficulty of export and import goods, therefore MSMEs who were previously able to get goods from out of town finally only got goods in Indonesia. This topic will discuss the use of low-cost strategies in MSMEs, especially in Indonesia. The research method used is a descriptive research and based on the results of the questionnaire. And the results of this study indicate that during this pandemic period, consumers are looking for relatively low prices. This is evidenced by the use of the low-cost strategy at MSMEs in this pandemic era.
The Effect of Investment, Free Cash Flow, Earnings Management, and Interest Coverage Ratio on Financial Distress
Authors: Meryana  , Erna Setiany
Published: July 2023

The purpose of this research is to test investments, free cash flow, earnings management, and interest coverage ratio are affecting the risk of financial distress in healthy enterprises.. Healthy companies can be seen from how large the value of working capital, retained earnings, income before tax, market value and sales implemented in the measurement of the financial difficulties model with the Altman Z-score method. Collection of data by purposive sampling and number of samples as many as 33 companies in the category of healthy companies. The results show that free cash flows and interest coverage ratio significant effect on the financial difficulties of healthy companies whereas investment and earnings management had no significant effect on the financial difficulties of healthy companies
The Effect of Current Ratio and Debt to Equity Ratio on Stock Prices with Return on Equity as an Intervening Variable in Food and Beverage Companies
Authors: Christia Christia , Nurmala Sari Eka , Noviyanti Simorangkir Enda , Hutagalung Galumbang
Published: July 2023

This study aims to test and analyze the effect of Current Ratio and Debt to Equity Ratio on stock prices with ROE as an intervening  variable . This research is a quantitative research. The population of food and beverage companies is 23 companies using purposive sampling technique, so samples that meet the criteria for analysis are 13 companies. The data were analyzed using multiple linear regression analysis, the cc›efficient of determination, the F test, and the T test. The results showed that the Current Ratio had a positive and significant effect on ROE and stock prices. DER has a positive and significant effect on ROE but has a significant negative effect on stock prices and ROE has a positive and significant effect on stock prices. CR and DER have an indirect effect on stock prices through ROE.
Exploring WRI Ross Center’s Experience in Mexico City: A Deep City-Level Engagement Approach
Authors: Martinez Anamaría , King Robin , Santana Verduzco José Luis , Jacquin Céline , Paéz Fernando
Published: July 2023

This paper discusses WRI’s experience working in Mexico City to understand the results of its deep engagement work in the city, starting as the Center for Sustainable Transportation (Centro de Transporte Sustentable) in 2002, and its evolution to CTS-EMBARQ in 2011 and WRI Mexico in 2016. It discusses Metrobús as a catalytic project, institutional changes to build on the understanding, relationships and trust established in that project, and resulting city-level transformative change.
CHARACTERISTICS OF INJURIES CAUSED BY LESS-LETHAL AMMUNITION SHOOTING: A HISTORICAL VIEW
Authors: de Moura Junior Orlando Victorino , Dieb Miziara Ivan
Published: July 2023

introduction: In the early 1970s, a new type of firearm was introduced into the military arsenal, with a format and function identical to those that had been used for centuries by forces from different countries, but now fed with rubber or plastic ammunition, whose use was intended to contain the targets without causing lethal damage. Until the present-day firearms with less lethal projectiles are used by police forces. objectives: This article aims to expose the characteristics of the injuries caused by this type of ammunition, which parts of the body are most affected, in addition to finding out which are the most frequent sequelae and whether there is a risk of death in its use. methods: A literature review was performed on PubMed and all articles and case reports involving injuries in live humans caused by this type of ammunition were analyzed. results: 37 articles were included in the present study and, together, they exposed a total of 932 injuries, of which 612 could be classified as simple blunt or perforated contusion. discussion: Shots by less-lethal ammunition, despite being known as “non-lethal ammunition”, can result in death or serious impairment by damaging organs, sense or function, especially when they reach more sensitive regions of the human body, such as the face or eyes. conclusion: Of the injuries that could be classified, 60% were blunt and 40% perforated-contuse. The head was the most affected region. The eyes accounted for 32% of the total number of injuries, which justifies visual loss as the most frequently reported sequelae. The risk of death exists; 26 people died from gunshot wounds.
DEMENCIA WITH LEWY BODIES IN EXPERT ASSESSMENT OF SOCIAL SECURITY
Authors: Valença Alexandre , Leal Cláudia , Oliveira Gustavo , Moraes Talvane , NardiNardi Antonio , Mendlowicz Mauro
Published: July 2023

Dementia is a clinical syndrome characterized by multiple, acquired and persistent cognitive deficits, capable of substantially interfering in the patient’s activities of daily living. The diagnosis of Dementia with Lewy Bodies (LBD) is characterized by fluctuation in cognitive functions, recurrent, well-formed, and detailed visual hallucinations, and parkinsonism, with stiffness, tremor, bradykinesia, and slurred speech. Our goal is to describe a case report of LBD that for several years was diagnosed and treated as depression. It is extremely important to have detailed medical research in these cases, including performing differential diagnosis with depression, in order to enable adequate treatment, family guidance and receipt of financial benefits provided by government authorities.
Streamlining multidisciplinary care in sarcoma management
Authors: Lim Hui Jun , Li Yi Xin , Chee Madeline , Tan Joey WS , Ng Gillian , Chong Clara YL , Seo Chin Jin , Wong Jolene SM , Abdul Mohamed Rezal , Soo Khee Chee , Chia Claramae Shulyn , Ong Chin-Ann J
Published: July 2023

Sarcomas are rare and heterogenous tumours that constitute fewer than 1% of adult solid cancers.1 Owing to their aggressive behaviour, relative rarity and occurrence at multiple anatomical sites, sarcomas can be challenging to treat.2
La importancia del desarrollo de habilidades duras y blandas encaminadas al sector laboral en estudiantes de la licenciatura en psicología
Authors: Vazquez Martínez Linette G.
Published: July 2023

El presente texto tiene la finalidad de observar el desarrollo de las distintas habilidades blandas y duras que un estudiante promedio de psicología debe desarrollar a lo largo de la licenciatura para poder integrarse fácilmente al mundo laboral.
O imperativo da necessidade e as territorialidades possíveis: a experiência de usuários em situação de rua de um Centro de Atenção Psicossocial
Authors: Turbiani Santana Larissa , Maciel Nunes Gonçalves Arthur , Bulhões Nunes Vaz Caroline
Published: July 2023

Esta pesquisa visou compreender a territorialidade de usuários em situação de rua de um Centro de Atenção Psicossocial no município de São Paulo (SP). Para isso, foram realizadas entrevistas semiestruturadas no intuito de entender como se dão as territorialidades dos sujeitos estudados na cidade em que residem e as formas de cidadania existentes no contexto desta população em situação de rua. A análise de suas narrativas evidenciou a complexidade da exclusão social e da não realização da cidadania plena, a tensão dialética entre o público e o privado, o efeito delimitador das questões de classe e do acesso ao consumo sobre a circulação espacial, e o estreitamento do círculo de relações ao próprio serviço de saúde mental. Os resultados demonstram territorialidades sumamente limitadas à esfera da necessidade e da sobrevivência da vida biológica.
Towards Economic Security Via Forecasting of Costs
Authors: Kozicki Bartosz , Kumor Kacper , Zelkowski Jarosław , Glen Andrzej , Latosiewicz Dariusz
Published: July 2023

The study attempts to forecast the total costs of a company in Poland. The first stage of the research was analyzing and evaluating the time series of total costs. It detected: trends, seasonality and a random factor. This became a premise for the application of two methods for forecasting: Holt-Winters’ multiplicative and additive. The research shows that the Holt-Winters’ multiplicative model proved to be better in forecasting total costs in the research subject. The forecasted total costs from July to December 2022 will reach PLN 45 395 685, while from January to December 2023, their value will amount to PLN 85 948 927.
Ad hoc Screen Translation in Soviet Estonian Film Clubs
Authors: Hoffmann Tiina
Published: July 2023

In Soviet Estonian official cinemas, foreign films were always dubbed into Russian with Estonian subtitles. Founded at the end of the Thaw, film clubs and other semi-official screening locations became popular as part of the alternative scene and unauthorised discourse. They screened uncensored original Western European and Hollywood films and thus the works of forbidden film directors and cinema movements from the West were introduced to a limited audience of film enthusiasts. Compared to other Soviet Socialist Republics, Estonia was in a privileged geographical and linguistic position to be able to access the films of the West via Finland. Film clubs looked beyond the Iron Curtain and opened up a cultural dialogue between the West and Soviet Estonia. This article analyses the repertoire of foreign films and different translation modes, social relations and the agency of the interpreters, and it looks at their interpretative act from theoretical perspectives discussed by Juri Lotman and Naoki Sakai.
Lay Summary:
In the era of Soviet Estonia, where foreign films were typically re-edited and dubbed into Russian, film clubs emerged as underground screening locations that offered uncensored original Western European and Hollywood films. These clubs played a crucial role in introducing the works of forbidden film directors and cinematic movements from the West to a limited audience of film enthusiasts. Soviet Estonia stood out in three significant aspects: 1) it was the only SSR to subtitle all films in the official cinema into Estonian; 2) it had a vibrant film club culture in universities with diverse repertoires from Finland, and all films had a live translation into Estonian, 3) and it had access to Finnish television broadcasting Western movies that were otherwise not shown in the Soviet Union (Estonian and Finnish are closely related languages that share many semantic and grammatical structures). Compared to other Soviet Socialist Republics, Estonia had the advantage of its geographical and linguistic position, facilitating a socio-cultural dialogue with the West. The various translation methods employed, often conducted on an ad hoc basis, social dynamics, and the role of interpreters in the film clubs, played a transformative role in dismantling the barriers of the Iron Curtain. Interpreters, by navigating the boundaries between the original films and their translations, significantly influenced the understanding of Western cinema and culture in Soviet Estonia.
Knowledge, Attitude, Perception, And Awareness Regarding Benign Prostatic Hyperplasia And Prostate Cancer Among Men Older Than 40 Years - An Online Cross Sectional Study
Authors: Somasundaram P, Nirenjen S, Shanmugasundaram P
Published: July 2023

Aim: The purpose of this study is to assess the knowledge, attitude, perception and to create awareness regarding Benign prostatic hyperplasia and prostate cancer among men older than 40 years.

Objectives: To determine the perception and understanding regarding benign prostatic hyperplasia and prostate cancer among men older than 40 years of age. To provide information regarding benign prostatic hyperplasia and prostate cancer.

Study design: This study is design as a online cross sectional study.

Study Duration: The study will be carried from the month of August (2021) to April (2022) – 9 months.

Study Instruments: The study instrument is developed and carried out with the use of self-developed questionnaire after a thorough literature analysis which will be assessed and validated by Physicians.

Statistical Analysis: Microsoft sheet and SPSS software version 24 will be used for statistical analysis of the data. Descriptive analysis of quantitative variables will be done by using mean, standard deviation, and Chi-square test.

Conclusion: The results of this study suggest that the men population in Chennai lack knowledge regarding prostate disease. This study recommends widespread public health campaigns using the mass media, hospitals, and religious centres to improve knowledge, attitude and screening practices regarding prostatic diseases.
The Effect of Substitutions of Goat Milk and Coagulant of Acetic Acid on Sensory Properties of Tofu Milk
Authors: Dyah Putri Larassati
Published: July 2023

Goat milk has not been widely used because of the public's perception that goat's milk has a prengus scent like goats. Goat milk could be used in tofu milk making process as an alternative to reduce the smell of prengus. Clotting with acetic acid is an important factor in producing tofu milk with good texture. The aim of this research was to know the effect of goat milk substitution, the effect of acetic acid concentration and the interaction between goat milk substitution and the concentration of acetic acid on the sensory properties of tofu milk. This research was set as factorial in complete randomized group design (CRBD) with two factors, they were substitutions of goat milk on soy  milk with 3 levels  15%:85% (K1), 25%:75% (K2), 35%:65% (K3) (v/v) and concentrations of acetic acid with 4 levels 4%(A1); 4,5%(A2); 5%(A3); 5,5%(A4). The data were further analyzed by polynomial orthogonal . This research used some observations, such as color, taste, flavor, texture, overall acceptance. The best result in this research was 15% goat milk percentage and 4% acetic acid for best with color score 3, 033 (slightly white), taste score of 2.867 (acid), scent score of 3.7 (somewhat typical goat), texture score 3,233 (slightly tender), overall acceptance score 2,983 (slightly preferred).
Social Media Usage among Private and Public Organisations Inibadan.
Authors: AWONIYI Adedolapo , BECKLEY Moyosore
Published: July 2023

As prevail of mobile networking, social media became ubiquitous in either work or our personal life. Based on Media Synchronization Theory and transformational framework, the present study examined the use of social media among private and public secondary Organizations in Ibadan area of Oyo State. The study employed quantitative method for data collection involving questionnaire administration. Fifteen questions with Likert model and ten yes/no responses in a questionnaire were personally administered to 400 randomly selected students. The obtained data were analyzed using statistical package for social sciences (SPSS). The results revealed that, both in private and public organizations social media is used by workers to enjoy their leisure time, search for work related information, chat with co-workers, as a means of dissimilating information, share ideas among co-workers among others. This study will be of immense benefit to the Oyo State and Nigeria Administration as it has shown the potent advantage and disadvantage in the use of social media in our organizations and therefore the need to put in place measures to forestall its alluded negative effects becomes imperative.
The Factor Structure of the Breast Cancer Screening Beliefs Questionnaire among Female Employees in Zambia: The Case of Lusaka District
Authors: Chikampa Victor , Simabwe Yuyi , Hikacila Cifwala Clement , Kawina Raymond Sooli , Gumbo Alick Rabson , Siwale Jacqualine , Mwale Masautso , Kabanda Nelson C
Published: July 2023

In Zambia, breast cancer has become one of the leading causes of death among women with the mortality rate of 8.5 deaths per 100 000 (Bray, Farlay, Soerjomataram, Siegel, Torre & Jemal as cited in Cabanes, Kapambwe, Citonge-Msadabwe, Parham, Lishimpi, Cruz & Shastri, 2019). Delays in symptom recognition and diagnosis among women are associated with high mortality rate. The breast cancer screening beliefs questionnaire (BCSBQ) is widely utilised for measuring women’s attitude, knowledge and perception concerning breast cancer and screening practices. However the psychometric properties of this instrument have not been established on a Zambian sample. This study therefore aimed at investigating the reliability and construct validity of the BCSBQ on a Zambian sample. The 12-item BCSBQ with three subscales was administered to a non-probability sample of 201 Zambian female employees. The factorial structure models underlying the BCSBQ were investigated using item analysis, exploratory factor analysis (EFA) as well as the confirmatory factor analysis (CFA) via structural equation modelling. Statistical analyses provided good fit of the BCSBQ measurement model with the empirical data. Conclusion: This study has demonstrated evidence of construct validity for the usage of the BCSBQ in the Zambian context. These findings therefore clear the way to investigate the predictive validity of the instrument when used by human resources practitioners for health screening purposes. A reliable and valid instrument as shown by the results is important for the development of breast cancer screening and prevention programmes
Применение сложных сигналов для определения свойств анизотропных сред над углеводородами
Authors: Янушкевич В. Ф. , Калинцев С. В. , Шпак К. В. , Кизина О. А. , Богуш В. А.
Published: July 2023

В статье проведено исследование распространения амплитудно-частотно-модулированных сигналов над анизотропными средами, расположенными над залежами нефти и газа. Исследование проведено на основе квазигидродинамического подхода. Проанализировано поведение компонентов тензоров диэлектрической проницаемости и поверхностного импеданса среды над углеводородами. Проведено моделирование характеристик среды над скоплениями углеводородов для амплитудно-частотно-модулированных сигналов от диэлектрической проницаемости, индекса модуляции, коэффициента амплитудной модуляции и проводимости диэлектрического наполнителя вмещающих пород. Для анализа использованы экспериментально полученные параметры среды над залежами углеводородов. Установлены закономерности изменения фазы комбинационной составляющей для электромагнитных волн с правой поляризацией от частоты несущего колебания. Определен диапазон проводимостей среды над углеводородами, который оказывает влияние на мнимую компоненту диэлектрической проницаемости для электромагнитных волн с правой поляризацией. Установлены значения индекса частотной модуляции, при которых фазовая составляющая для электромагнитных волн с правой поляризацией имеет точку перехода через нуль. Даны рекомендации по совершенствованию электромагнитных методов и аппаратуры для их реализации с целью повышения точности определения границ залежей углеводородов на основе сложных сигналов. Показаны способы повышения информативности электромагнитных методов электроразведки. Результаты исследований могут быть применены в системах поисковой геофизики.
O percurso de O Remorso Vivo dos palcos às telas (1867–1909) e a relação do músico Arthur Napoleão com o Primeiro Cinema
Authors: Amorim Melo Alvim Luíza Beatriz , Crepaldi Carvalho Danielle , Coelho de Mello Menezes Juliana
Published: July 2023

Este artigo discute os usos dos sons no primeiro cinema a partir de um estudo de caso: a adaptação cinematográfica do “drama fantástico-lírico” O Remorso Vivo (1867), de Furtado Coelho e Joaquim Serra, filmada pela Photo-Cinematographia Brasileira (1909); exibida, no Rio de Janeiro, com acompanhamento musical de Arthur Napoleão, autor da música original da peça. Recuperamos a fortuna crítica da peça e do filme no intuito de explicitar as continuidades existentes entre o teatro e o primeiro cinema. O artigo destaca especialmente a questão dos usos dos sons neste cinema e o papel desempenhado por Arthur Napoleão no âmbito musical carioca de então. O trabalho inclina-se aos estudos interartes, situando-se na interface das historiografias do cinema, do teatro e da música, mobilizando, sobretudo, fontes primárias oriundas da imprensa do período.
Louças e panos da terra: modelado e tecendo re-existências nas missões jesuíticas da Amazônia
Authors: Martins Renata
Published: July 2023

Memória, identidade e ancestralidade, as artes das cerâmicas e dos têxteis estavam presentes no cotidiano das missões jesuíticas na Amazônia, movimentando a economia através das casas de olarias e de tecelagem. Estas produções, louças e panos da terra, como aparecem muitas vezes mencionadas na documentação, dependiam dos saberes indígenas. As duas práticas artísticas se inter-relacionavam, e envolviam outras, como, por exemplo, a da produção de trançados, de cuias ou de vernizes e tintas, estreitamente conexas a um profundo conhecimento da natureza da região amazônica. Nestas criações também permaneciam códigos contidos nos objetos utilitários e/ou ritualísticos tradicionais, que foram transformados e ressignificados; como potes, cachimbos, redes de dormir, adornos. Nessas transformações, que, nas suas complexidades, podem ser verificadas através do estudo dos materiais, técnicas, formas, repertórios decorativos, atuam diferentes agências, forças e elementos consequentes do processo de globalização, e imposição do sistema colonial. As tradições consolidadas na Europa, e as de inspiração asiática, advindas da dinâmica colonial global, chegando já filtradas ao continente americano pelo gosto europeu –, são evocadas nos novos objetos, por meio de embates, negociações e re-existências. As notícias aqui reunidas almejam contribuir para que as práticas artísticas de mulheres e homens indígenas, africanas e africanos, e mestiças e mestiços – considerando as amplas diversidades culturais existentes – sejam inseridas também na história da arte do período colonial, protagonistas que foram na transmissão e incorporação desses saberes, de forma criativa e original, entre tradição e renovação, no contexto de missões.
Globalização e catolicismo na época moderna
Authors: Diaz Carlos Daniel , Fleck Eliane
Published: July 2023

Apresentação do dossiê.
THE ROLE OF THE SCHOOL MANAGER FOR THE EFFECTIVE INCLUSION OF STUDENTS WITH DISABILITIES IN THE REGULAR EDUCATION NETWORK
Authors: Juliane Barros Generoso Cibele , Cristiane Barros Moreira Érica
Published: July 2023

The present research was carried out with the intention of verifying which attributions the school manager has for the effectuation of a true inclusion of students with disabilities in the regular education network. We know that inclusion is something that can truly happen, just think about the needs of the disabled and see them like any other citizen, with their difficulties yes, but also with their capabilities and that they have the right to education and to live in society, attending schools like any other. another student. Today, the Federal Constitution and the Law of Guidelines and Bases of Education guarantee the right of these students to preferential assistance in the regular education network, with respect for their abilities and individualities. The laws say that education is everyone’s right, so it is up to the school to learn to live with differences and trace paths that actually lead to inclusion. For this to happen, a prepared and organized school is necessary, with the school manager responsible for mobilizing and influencing those involved in the teaching process, through democratic management, in which everyone feels responsible for achieving the school’s objectives, for offering quality education.
AN EXTENSIONIST STUDENT LOOK AT THE PROJECT GUIDANCE FOR FAMILIES OF CHILDREN WITH SPECIAL EDUCATIONAL NEEDS
Authors: Filipe-Kembo João
Published: July 2023

This article aims to report, on the one hand, the experiences lived at the Escola Superior Pedagógica do Bengo as a degree student in the Education Sciences course, Psychology Teaching option, within the scope of university university extension actions in the community of Caxito with the families of children with special educational needs through the university extension project “Guidance to Families of Children with Special Educational Needs”, and on the other hand, the experiences lived and acquired, from 2017 to 2021, as an employee of the same institution while technician at the Executive Secretariat of the Observatory for Education and Social Development – ​​OBEDS, the body responsible for project management and all scientific research and university extension activities. This time, it is intended to demonstrate the importance of university graduation in student training, its contribution in solving social problems, its role and importance in the management of higher education institutions.
THE CHALLENGES OF INCLUSIVE SPECIAL EDUCATION IN REGULAR EDUCATION
Authors: Maia de Assis Felipe
Published: July 2023

Inclusion in Brazil is still a challenge. Despite at least two decades after the consolidation of many of the rights of the disabled, a series of obstacles are still being faced for the inclusive process, both in special education and in regular education itself, to actually take place. Much progress has been made, but some obstacles still need to be overcome. The present work aims to reflect on the importance of inclusive education in Early Childhood Education and what to do about it. Among the specific objectives, talk about the legal system and the guaranteed right to inclusion; reflect on how important the inclusive process is; deal with the role of the family and the teacher’s position in this context. As a theoretical basis, several authors and some examples of successful inclusion on the subject in question were used. It is verified throughout the work that the elaboration of inclusive contents, pointing to an inclusive praxis; constituting this as a challenge to be faced by specialized institutions and also by regular schools, as a new way of rethinking and restructuring educational strategies, in addition to creating effective opportunities for students with special needs to access regular education.
EXPERIENCE REPORT ON THE ACTIVITIES DEVELOPED DURING THE PEDAGOGICAL RESIDENCE PROGRAM WITH EMPHASIS ON THE PROJECT DEVELOPED DURING THIS COURSE
Authors: Aparecida Barbosa de Sousa Maria
Published: July 2023

The present work aimed to describe the experiences acquired during the Pedagogical Residency Program, highlighting the actions carried out in the development of the project. The methodology is based on a qualitative, descriptive and exploratory approach, using writing as the articulating axis for the production of this research. In summary, the results show us how demanding the moment of the pandemic and remote teaching was, since the teacher had to adapt to deal with the difficulties that the covid-19 pandemic taught. Considering the difficulties encountered in distance learning during this atypical period, the use of technological resources was of paramount importance and became the only alternative for us to continue the training process, the regency during the Pedagogical Residency also took place virtually, and a one of the main problems we observed in this was the evasion of students in the virtual classroom, in view of this scenario, we created a project entitled: the reflection of the pandemic in the socio-emotional and school demotivation: a look of students and teachers in the face of the adversities of remote teaching, soon , it was possible to observe the real reason for evasion during remote classes, thinking about it, we decided to carry out activities about the motivation of these students, with that, we held lectures with themes directed to these issues present in remote teaching. Through the facts mentioned above, the importance of these meetings is perceived, since necessary topics were worked with students in the face of the pandemic context, since this project was aimed at mitigating the impacts caused in the educational environment.
The Effects of Customer Perceived Values’ Dimensions on Satisfaction and Consequently on Customer Loyalty
Authors: Wu Fa
Published: July 2023

In this report, it helps in providing the main purpose of the customer perceived value dimensions that helps in satisfying the customer needs as well as loyalty which helps in determining the positive impact in the marketplace. However, many factors have been described the customer satisfaction and loyalty where customer satisfaction plays a major role in making the report more informative. Therefore, customer perceived value helps the customers to be more understanding and helps in satisfying by serving them better services and products. Thus, a result is also been analyzed which helps in determining the positive impact and helps in overcoming all sorts of issues that have been raised.
Safety Sustainability Management in Some Selected Industries in Greater Accra Region
Authors: Tetteh Eric
Published: July 2023

Safety sustainability management in selected industries is essential as industrial operations cannot be completely free of hazards and risks. The aim of this paper is to examine safety practices, determine the safety management, sustainability and implementation in industrial operation to reduce and eliminate engineer operational accidents and serious incidents. As human activities and systems cannot be completely free from operational errors and consequences. Questionnaires were administered to selected industries in Greater Accra Municipality seeking the views of personnel on safety management implementation and the data obtained were analysed by using SPSS. The findings of the study identified the gap of emphasizing on safety training and implementation at the educational level to build the skills of personnel in safety practices for industrial development. The study recommends that workers must be trained and encouraged to identify unsafe workplace conditions or hazards and also workshop managers acting as safety practitioners be given further training in safety sustainability management for improve operational management of personnel. The study adds to the existing knowledge of safety management implementation in engineering industries in Greater Accra Municipality, Ghana.
The Effect of Motivation and Job Satisfaction on Teacher Performance through Organizational Commitment at the Malik Ibrahim Islamic Foundation Educational Institution
Authors: Hayya Puspita Rahma , Sulistiya Djoko
Published: July 2023

This study aims to analyze the effect of Motivation and job satisfaction indirectly affect Teacher Performance through Organizational Commitment. This research was conducted to continue previous studies by taking samples of teachers at the Malik Ibrahim Islamic Foundation Gresik educational institution. The making of YIMI Gresik as the object of research with the consideration that placing the role of human resources as a significant factor. The research method uses quantitative with 98 respondents consisting of teachers at educational institutions. The results showed that the influence of motivation and job satisfaction had no indirect effect on teacher performance through organizational commitment.
Critical Factors Contributing to Poor Natural Ventilation of Residential Buildings
Authors: Fobiri, G  , Nana-Addy E  , Adjei O.K  , Morgan, D
Published: July 2023

The air tightness of buildings has the greatest potential for energy savings. Reduced fresh air intake raises concerns about natural ventilation systems and the need to provide users with a comfortable indoor climate. The pace at which heat is expelled from a building's interior surfaces increases with vent size, putting residents' health at risk and causing discomfort. The study aimed to evaluate critical factors that contribute to poor natural ventilation in residential buildings, and its associated effects. A quantitative research approach was adopted using purposive sampling for data collection due to undefined residential buildings. 215 questionnaires were distributed to occupants of residential buildings within six (6) selected communities within the Atwima Nwabiagya Municipality. 210 completed questionnaires were collected and analyzed using mean and relative importance index (RII) score ranking. From the findings, nineteen (19) identified variables categorized into three (3) main factors contribute to poor natural ventilation of residential buildings. The most critical factor is unplanned building design and usage with an average RII of (0.955). Most privately owned residential buildings were built with no professional consultation aiming to avoiding professional cost. Eleven (11) variables grouped under four (4) main effects were identified as effects associated with poor natural ventilation, the top-ranked ranked effects were Health risk with an average RII of 0.930. Good natural ventilation is a determinant factor for sustaining occupants’ satisfaction and wellbeing. Therefore, it was recommended that purpose of room space should be well defined before its design and construction. Public education on the need to engage experienced professionals in design and construction should be intensified. The paper affirms to the relevance of natural ventilation for occupants in residential buildings; also, usefulness to engage construction professionals and clients.
Effect of Human Capital Development on Kenya’s Manufacturing Exports to EAC Region
Authors: Murunga Catherine , Reuben Dr.Ruto , Ali Dr Umulkher , Simiyu Dr Edwin
Published: July 2023

Manufacturing industries have played a significant role in boosting economic wellbeing in the world through accelerating and maintaining greater productivity growth, boosting employment options for semi-skilled workers, and increasing country competitiveness through exports. Kenya, like many other developing nations, is working to build a strong manufacturing industry. Agriculture and services have been the primary drivers of growth in the country. Historically, the manufacturing sector's contribution to Kenya's economy has remained constant at 10% of GDP, and in 2021, it was around 8.4 percent. As a result, the country has seen an early deindustrialization, as evidenced by the manufacturing sector's contribution to GDP, which was just 8.4% in 2021 and 9.2% in 2016. Boosting manufacturing sector results remains a key priority for Kenya, as evidenced by the slew of planned interventions for the industry that have been created over the years. The government has established Vision 2030, the Kenya Industrial Transformation Programme (KITP), and, most recently, the Big 4 Agenda to modernize the industrial sector. The major goal of this research was to see how human capital development (HCD) affected Kenya's manufactured exports to the East African Community (EAC). The specific goals was to examine the impact of human capital development on Kenya's manufacturing exports to the EAC region. The Gravity model was used as the theoretical framework for the study, which is based on the theory of international trade and employs a correlation research design that is ideal for dynamic panel data models. Each country's data for
İSTANBUL ÜNİVERSİTESİ NÂDİR ESERLER KÜTÜPHANESİ’NDE TY. 5766 NUMARAYLA KAYITLI “MECMÛA-I EŞ’ÂR”
Authors: AYDOĞDU Metin
Published: July 2023

Şiir mecmuaları Klâsik Türk Edebiyatının önemli kaynakları arasındadır. Mecmualar, her biri kendine has özellikleri olan, genellikle tarihsiz ve/veya kimin kaleme aldığı hakkında bilgi verilmeyen kişisel defterlerdir. Her mecmuanın içeriği, onu kaleme alan sahibinin kişisel zevki ve bilgi seviyesine göre şekillenir, bu da mecmuaları üzerinde düşünme ve çalışma açısından değerli kılar. Bu makalede İstanbul Üniversitesi Nâdir Eserler Kütüphanesi’nde bulunan TY. 5766 Numaralı Mecmûa-ı Eş’âr hakkında bilgi verilmiş, nüshanın tavsifi yapılmış Ve mecmuanın tarihlemesi ve musannifi hakkında erişilen bilgiler özetlenmiştir. Mecmua içeriğindeki metinlerin nazım şekilleri tasnif edilmiş ve bunlar tablolarla desteklenmiştir. Makalenin sonuç bölümünde ise mecmuaya has olan özellikler ve daha önce bilinmeyen eser ve şairlerin özeti verilmiştir. Mecmuadan birkaç görüntü de ekler kısmında verilmiştir. Mecmuada daha önce kaynaklarda rastlayamadığımız şairler ve farklı muhtevalı metinler bulunmaktadır. Ele aldığımız mecmua 18. yüzyıla tarihlenmektedir ve makalede bu konu da izah edilmeye çalışılacaktır.
ALOKASI BIAYA BERSAMA DALAM PENENTUAN BEBAN POKOK PRODUKSI
Authors: Wiguna Kusnadi Yudha , Marliza Yayuk , Veronika Asmi
Published: July 2023

Penelitian ini bertujuan untuk mengetahui alokasi biaya bersama dalam penentuan beban pokok produksi. Penelitian ini merupakan penelitian deskriptif kualitatif dengan indikator variabel yaitu beban pokok produksi produk utama dan produk sampingan. Penelitian dilakukan di Pabrik Tahu Nurhadi Kota Lubuklinggau, Provinsi Sumatera Selatan. Data yang digunakan yaitu data primer berupa hasil wawancara dan dokumentasi terkait biaya produksi dari biaya bersama yang dibebankan dalam setiap proses produksi. Hasil penelitian diperoleh biaya bersama sebesar Rp. 1.397.888,-. Beban pokok produksi dari alokasi biaya bersama untuk produk utama dihasilkan alokasi biaya bersama sebesar Rp.1.355.388,- terdiri dari alokasi biaya produk utama tahu besar sebesar Rp.896.860,24,- dengan beban pokok per-wadah sebesar Rp.59.790,68,-, dan alokasi biaya produk utama tahu kecil sebesar Rp.458.527,76,- dengan beban pokok per-wadah sebesar Rp.30.568,52,-. Alokasi biaya bersama untuk peroduk sampingan sebesar Rp.22.500,- per-karung dengan beban pokok per-karung sebesar Rp.55.750,-.
EVALUASI KINERJA KEUANGAN PEMERINTAH KABUPATEN MUSI BANYUASIN BERDASARKAN BESARAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA)
Authors: Septariani Jumania , Supra Deswati
Published: July 2023

This study aims to determine the Performance Evaluation of the Musi Banyuasin Regency Government based on the Silpa Amount in the Regional Revenue and Expenditure Budget (APBD) in 2017-2020. Budget Calculation Excess Remaining was the remaining funds obtained from the actualization of regional income and installment payments for one period. Data collection techniques used were interviews and documentation. The data analysis technique used was descriptive qualitative research on the year 2017-2020 based on Silpa analysis, which was Rp.24.119.260.652 in 2017 and Rp.247.489.457.842 in 2018 and Rp.591.783.203.942 in 2019 and Rp.675.605.322.695 in 2020. The Financial Management of The Banyuasin Regency Government in 2017-2020 changed every year. This was indicated by the absorbed budget in which the revenue target was not achieved and not in accordance to the funds budgeted at the beginning of the period. This showed that the performance of the Musi Banyuasin Regency Government has not been good or less efficient in managing its financial planning.
PENGARUH PROFITABILITAS DAN BIAYA OPRASIONAL TERHADAP PPh BADAN PADA PERUSAHAAN RETAIL DI BEI
Authors: Putra Dimas Pratama , Padriyansyah Padriyansyah
Published: July 2023

Penelitianwiniwbertujuan untuk mengetahui bagaimana profitabilitas dan biaya operasional dapat mempengaruhi PPh Badan pada perusahaan retail yang terdaftar di BEI. Metode kajian ini adalah kuantitatif deskriptif. Data diakumulasikan dengan menggunakan dokumentasi. Populasi dalam penelitian ini sebanyak 35 sedangkan Sampel dalam penelitian ini dipilih dengan menggunakan “purposive sampling” dengan kriteria yang ditetapkan oleh peneliti sebesar 20 perusahaan yang dipilih untuk dijadikan sampel selama 2 Tahun pada Perusahaan retail. Hasil penelitian Hipotesa pertama (H1) diterima, artinya dapat ditarik kesimpulan Profitabilitas, Biaya Operasional mempengaruhi variabel PPh Badan, Hipotesa kedua (H2) diterima, artinya Profitabilitas mempengaruhi variabel PPh Badan, dan Hipotesa ketiga (H3) diterima, sehingga Biaya Operasional mempengaruhi variabel PPh Badan pada Perusahaan Retail Yang Terdaftar Di BEI.
ANALISIS PENGARUH PERLAKUAN AKUNTANSI PIUTANG TERHADAP KEWAJARAN NILAI DAN BEBAN PENYISIHAN PIUTANG PADA LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Umum Daerah Air Minum Tirta Randik Kabupaten Musi Banyuasin)
Authors: Ermawijaya Masri , Endang Endang
Published: July 2023

Pendapatan PERUMDA Air Minum Tirta Randik Kabupaten Musi Banyuasin diperoleh dari distribusi air bersih ke pelanggan yang dilakukan secara kredit. Tujuan penelitian dilakukan untuk mengetahui perlakuan akuntansi piutang usaha terhadap kewajaran nilai dan beban penyisihan piutang pada PERUMDA Air Minum Tirta Randik Kabupaten Musi Banyuasin Metode penelitian yang digunakan adalah metode kualitatif. Teknik pengumpulan data yang digunakan adalah dokumentasi, wawancara, studi kepustakaan. Sumber data yang digunakan data primer yaitu diperoleh melalui wawancara dengan pihak bagian keuangan PERUMDA Air Minum Tirta Randik Kabaputan Musi Banyuasin. Data sekunder diperoleh dari dokumen-dokumen berupa data piutang usaha dan laporan keuangan PERUMDA Air Minum Tirta Randik Kabupaten Musi Banyuasin. Berdasarkan hasil penelitian maka dapat disimpulkan bahwa perlakuan akuntansi piutang usaha pada Perusahaan Umum Daerah Air Minum Tirta Randik Kabupaten Musi Banyuasin masih belum sesuai dalam ketentuan SAK ETAP yakni dalam pengakuan piutang terdapat perbedaan dalam pengklasifikasian umur piutang dan pengungkapan piutang usaha bukan sebesar nilai bersih akibatnya keliru dalam penyajian piutang usaha di laporan posisi keuangan dan hal ini berdampak pada penentuan nilai wajar dan beban penyisihan piutang usaha. Upaya yang disarankan adanya kerjasama dengan para pihak terkait dalam penagihan piutang sehingga penghapusan piutang usaha dapat dihapus dalam laporan keuangan.
UM OLHAR ALÉM DA CONDIÇÃO EMPÁTICA NA PSICANÁLISE
Authors: Gomes Allyne Evellyn Freitas , Barbosal Ana Paula de Souza , Souza Sarah Thalita Bezerra Lacerda de
Published: July 2023

O presente artigo tem como objetivo principal incentivar o psicanalista a ter um olhar para além da condição de empatia  no setting terapêutico, para assim chegar em uma confiança sólida do paciente em processo de transferência positiva para um manejo clínico. Para tanto, foram feitas a revisão literária em assuntos de teoria da psicanálise, após a análise da literatura e síntese  das referências localizadas foi possível concluir que a empatia pode ser considerada uma condição no manejo das relações na clínica.
E-Commerce: Perkembangan, Tren, dan Peraturan Perundang-Undangan
Authors: Wijaya Ony
Published: July 2023

E-commerce telah menjadi bagian penting dari kehidupan modern, dengan semakin banyaknya orang yang memilih untuk berbelanja online. Studi ini bertujuan untuk memahami perkembangan e-commerce dan tren terkini, serta peraturan perundang-undangan yang berkaitan dengan bisnis e-commerce di Indonesia. Studi ini menggunakan pendekatan studi literatur dengan mengumpulkan informasi dari berbagai sumber seperti jurnal, artikel, buku yang terkait dengan topik ini. Hasil studi menunjukkan bahwa e-commerce telah mengalami perkembangan pesat dalam beberapa tahun terakhir, dengan semakin banyaknya konsumen yang beralih ke belanja online dan bisnis yang mengadopsi model bisnis e-commerce. Beberapa tren terkini di antaranya adalah peningkatan penggunaan Artificial Intelligence (AI) dan machine learning, penggunaan chatbot dan virtual assistant, peningkatan pengiriman dan logistik. Namun, bisnis e-commerce juga dihadapkan pada sejumlah tantangan dan risiko seperti penipuan online, kualitas produk yang buruk, keterlambatan pengiriman, pemalsuan merek, dan persaingan tidak sehat.
Analisis Optimalisasi Modal Kerja Industri Tempe Skala Kecil Malang
Authors: Yadi Agni Prajna , Andik Pratama  , Iroh Maharani
Published: July 2023

Penelitian ini bertujuan Meningkatkan Produktivitas dan Keuntungan Industri Tempe Skala Kecil di Kota Malang melalui Penentuan dan Penggunaan Modal Kerja yang Optimal. Pengelolaan modal kerja sangat penting bagi perusahaan, terutama dalam hubungannya dengan pertumbuhan penjualan dan kebutuhan permodalan aktiva lancar yang dekat dan langsung. Namun, banyak industri tempe belum menganalisis kebutuhan modal kerjanya, sehingga penelitian ini diharapkan dapat memberikan sumbangan pemikiran bagi industri terkait untuk mengembangkan usahanya. Dalam penelitian ini, metode saldo rata-rata dan metode keterikatan dana dan pengeluaran kas digunakan untuk menentukan jumlah kebutuhan modal kerja. Hasil analisis sensitivitas pada industri tempe Pak Didiek Karim menunjukkan bahwa penurunan kapasitas produksi hingga 80% dan kenaikan harga kedelai hingga 60% masih menguntungkan, namun peningkatan harga kedelai dapat berdampak negatif pada keuntungan. Overall, penelitian ini memberikan gambaran yang jelas tentang kebutuhan modal kerja pada industri kecil tempe di Kota Malang.
Analisa Perbandingan Profil Korban Fraud di Berbagai WIlayah Pasca Pandemi Covid-19
Authors: Natalis Christian  , Karen  , Kelvina Yenanda  , Vinvin Evelyn
Published: July 2023

Penelitian ini bertujuan untuk menyajikan perbandingan organisasi korban fraud berdasarkan beberapa kategori termasuk ukuran organisasi, jenis organisasi, dan lain sebagainya. Dampak tata kelola yang kurang efektif, menentukan tingkat kerugian kasus fraud yang terjadi. Penelitian menggunakan studi pustaka dalam menyusun temuan penelitian. Dari referensi yang digunakan, ditemukan bahwa persentase tertinggi kasus fraud baik dari lingkup global maupun Asia-Pasifik, diraih oleh perusahaan swasta. Laporan ACFE Indonesia 2019 mengungkapkan bahwa perusahaan swasta telah menjalankan aksi fraud sebesar 48,50% dengan nilai kerugian sebanyak Rp500 juta hingga 1 Miliar. Kenaikan kasus fraud turut dipengaruhi oleh dampak pandemi Covid-19 yang dimulai pada akhir tahun 2019. Sedangkan laporan report to nation yang melingkupi wilayah global, menempati tingkat persentase 44% untuk jenis perusahaan yang sama. Tingkat persentase yang hampir mencapai 50% dapat mengancam stabilitas ekonomi.
Analisa Strategi Lingkungan Eksternal yang Dilakukan PT Telekomunikasi Indonesia, Tbk.
Authors: Adi Neka Fatyandri  , Jollin Jollin , Nurul Jofia  , Silvia Salim  , Winda Fionita Sitorus  , Yessa Natasha
Published: July 2023

Dalam menghadapi persaingan bisnis, PT Telkom melakukan strategi agar mampu bersaing dipasar internasional sehingga kapabilitas perusahaan dan keunggulan kompetitif perusahaan dalam menghadapi persaingan dipasar internasional semakin efektif. Penelitian ini bertujuan untuk mengetahui strategi pemasaran, five forces analysis, lingkungan industri serta analisa SWOT pada PT Telkom. Selain itu, mengindentifikasi faktor-faktor yang menjadi kekuatan dan kelemahan serta peluang dan ancaman bagi perusahaan ini. Analisis yang digunakan pada penelitian ini merupakan analisis deskriptif kualitatif dan deskriptif. Dengan melakukan analisis eksternal lingkungan ini dapat mengevaluasi strategi bersaing PT Telkom dalam mencapai sustainable growth. Dengan memanfaatkan porter five forces diharapkan PT Telkom mampu mengenali posisi persaingan serta meningkatkan keunggulan kompetitif demi memenangkan pasar.