bluuebunny/crossref_metadata_2025 huggingface dataset:
The mediating effect of role conflict and role ambiguity on faculty’s job satisfaction and commitment. (c2020)
Authors:   ,   Lebanese American University, Homayed Assil
Published: July 2022

urpose: The primary purpose of this study was to explore the mediating effect of role conflict and role ambiguity on faculty’s job satisfaction and commitment since minimal research has been done from this aspect on faculty members. It also aimed at finding if a direct relationship exists between faculty’s job satisfaction and commitment and investigate the relationship among the variables when role conflict and role ambiguity were introduced as mediators. Faculty members of a top institution of higher education in Lebanon were chosen as a sample of the study. Design/methodology/approach: Quantitative analysis was conducted in this study where surveys were distributed and collected. The sample of the study included the full time and part time faculty members of a prominent university in Lebanon. The data obtained from 133 participants were analyzed using the Rstudio software and the hypothetical model was tested using structural equation modeling through Onyx. Findings: The findings of the researcher resulted in a new version of organizational commitment scale where normative commitment scale was dropped, and continuance commitment scale was divided into two subscales. It was demonstrated that the updated commitment is more applicable to faculty members. The results supported H1a (There is a direct relationship between JS and AC); and H1b (There is a direct relationship between JS and Alt CC); whereas H1c was not supported (There is a direct relationship between JS and CC Econ). H2 was supported (Role ambiguity mediates the relationship between job satisfaction and organizational commitment), as RA partially mediated the relationship between JS and AC, fully mediated the relationship between JS and CC Econ, and also served as a mediator between JS and Alt CC. H3 was supported in the case of AC and Alt CC as RC partially mediated the relationship between JS and complete mediated the relationship between JS and Alt CC. However, RC had no mediative power in the relationship with CC Econ. Originality/value: This study highlights the importance of acknowledging and minimizing role conflict and role ambiguity in a workplace to result in a higher level of satisfaction and commitment among employees. It also gives an insight on understanding the relationship between job satisfaction and commitment among faculty members, in the case where role conflict and role ambiguity serve as a mediators. This paper adds value to the literature gap as a limited research exists on this topic and a new version of the organizational commitment scale was also developed, which is more relevant to faculty members.
E-learning Outcomes during the COVID-19 Pandemic
Authors: Tang My Sang , Nguyen Tien Hung , Tang My Ha , Le Quoc Thang
Published: July 2022

During the COVID-19 pandemic, it was necessary to implement online courses so that teaching and learning would not be interrupted. While online courses cannot replace traditional forms of learning, this form of teaching and learning has been and is the most effective solution. How to effectively teach and learn online is still a question of interest to many. The study aimed to determine the relationship between factors that promote learner satisfaction and e-learning outcomes among online learners of nine private universities in Ho Chi Minh City, Vietnam, from the learner's perspective. Because the model has an intermediate variable, the PLS SEM method is used. The study used the technology-mediated learning (TML) approach. Independent variables in this study include student motivation, student self-regulation, teacher-student dialogue, student-student dialogue, activities, course structure, technology quality, and LMS tools and features. The dependent variable in this study is e-learning outcomes. Research shows that student-to-student dialogue, course structure, and technology quality have a positive and significant impact on learner satisfaction. The results also show that learner satisfaction correlates with learner outcomes. From the research results, we have proposed some solutions, such as teaching platform, accuracy in course design, selection of software and teaching aids. This research offers a new understanding of the relationship between learner satisfaction and the learning effectiveness of online education at private universities, and contributes online education solutions suitable for new conditions in Vietnam.
The Level of Sports Participation and Academic Success among Malaysian Student-Athletes
Authors: Jakiwa Jorrye , Atan Siti Azilah , Azli Mohd Syrinaz , Rustam Shahrulfadly , Hamzah Norhafizah , Zainuddin Aizuddin Amri
Published: July 2022

There has been an ongoing debate about the relationship between student-athletes and their academic success. Some believe that student-athletes can never excel with their academic studies, especially those who participate to a high level in sports. Hence, the aim of this study is to examine the level of sports participation and academic success among Malaysian student-athlete. A cross-sectional study with open-ended questions was performed on 836 student-athletes who volunteered to participate in this study (Age, 21.13±1.23 years old; weight, 63.18±7.50 kg; height, 169.34±4.82 cm; BMI, 22.01±2.72 in score index). Data collection was executed through a web-based online platform, namely Google Forms, whereas analysis of one-way ANOVA was performed to analyze the differences in the level of sport participation towards academic success. Sports participation consists of involvement at the national, state, university, club and college levels, whereas academic success or performance was examined through Cumulative Grade Point Average (CGPA). As a result, the mean of CGPA among respondents was in category 3 which was between 3.01 – 3.33 points. Other than that, this study fails to reject the hypothesis (p > .05, F (4, 831) = .64) where there is no statistically significant difference among student-athletes in their level of sport participation and academic success. It can be concluded that regardless of student-athletes’ levels of sport participation, no difference detected in their academic success. As a recommendation, future studies can explore the extent of similarities in the student-athlete’s academic success.
THE GAME THAT DAY WAS A TIGER1: IMPLICATIONS OF TIGER-HUNTING EPISODES IN SELECT AMAR CHITRA KATHA GRAPHIC HISTORICAL BIOGRAPHIES2 CONCERNING INDIAN RULERS
Authors: Guha Thakurta Anirban
Published: July 2022

Amar Chitra Katha, being comics and described by its makers as a route to Indian roots, has replaced the stereotypical western comic book superheroes by narrating and celebrating native heroes fetched from Indian history, mythology, legends and folk culture satisfying the needs of comic-book adventurism as well as an education achieved through entertainment. The Amar Chitra Katha ‘heroic’ graphic historical biographies were not merely intended to be a source of historical knowledge about India but also an inspiration to emulate the ideals of such heroes of native history. The present paper is a study of graphic visualizations of certain episodes related to tiger-hunting in select historical titles of Amar Chitra Katha. The paper attempts to critically examine the politics of visual aesthetics and graphic narration of historical facts related to the tiger- hunting available in such graphic historical biographies and thereby tries to diagnose whether such historical representations need to be analyzed with regard to the methodologies of representation involving postcolonial nationalist writing back or communal stereotyping and rewritten according to the pressing needs of the contemporary world concerning erosion of wildlife and anthropogenic natural disorder.
Contributing Factor Influencing Flood Disaster Using MICMAC (Ciliwung Watershed Case Study)
Authors: Ariyani Dwi , Mohammad Yanuar Jarwadi Purwanto  , Euis Sunarti  , Perdinan
Published: July 2022

Flood disaster is the most common disaster in Indonesia, flood events continue to increase and occur almost every year during the rainy season, on average caused by extreme rainfall above 100 mm, with the number of losses increasing every years, there are many factors that affect One of the causes of flooding is human activities resulting in changes in land use in the form of settlements and agricultural land. This paper aims to present a conceptual reference from the implementation results using software assistance, to determine the level of influence and dependent variables. The method used to assess the most influential factors on flood events, especially in the Ciliwung watershed, is by using Cross-Impact Matric Multiplication Applied to Classification (MICMAC). From the 11 contributing factors analyzed based on the Matrix of Direct Influence (MDI) and Matrix of Indirect Influence (MII) it is known that rainfall and distance from the river are the variables that have the most influence. While the variables with the greatest dependence based on MDI and MII are land cover, slope, population density and river waste, with institutions experiencing a larger variable displacement compared to other variables. The results of the identification of these contributing factors can be used by stakeholders to be careful of each factor as input in anticipating influencing factors.
Tuzlu koşullarda yetiştirilen 41b Amerikan asma anacı çeliklerinin gelişimi üzerine fındık zurufu ve çay atığı kompostu karışımlarının etkisi
Authors: BİLİR EKBİÇ Hatice , AKBULUT Şifanur , BENDER ÖZENÇ Damla
Published: July 2022

Amaç: Çalışmada tuzlu koşullarda yetiştirilen 41B Amerikan asma anacı çeliklerinin gelişimi üzerine farklı organik atıkların etkisinin belirlenmesi amaçlanmıştır.Materyal ve Yöntem: Bu araştırma 2016-2017 vejetasyon döneminde Ordu Üniversitesi Ziraat Fakültesi Bahçe Bitkileri Bölümü uygulama ve araştırma alanında yer alan ısıtmasız serada yürütülmüştür. Araştırmada çeliklerin köklendirilmesi amacıyla Perlit (P), Çay Atığı Kompostu (ÇAK), Fındık Zurufu Kompostu (FZK), Perlit+Fındık Zurufu Kompostu (P+FZK), Perlit+Çay Atığı Kompostu (P+ÇAK), Çay Atığı Kompostu+Fındık Zurufu Kompostu (ÇAK+FZK), Perlit+Çay Atığı Kompostu+Fındık Zurufu Kompostu (P+ÇAK+FZK) olmak üzere yedi farklı ortam kullanılmıştır. Bitkilerin tuzlu koşullar altında farklı ortamlardaki gelişimlerinin belirlenmesi amacıyla sürgün uzunluğu (cm), sürgün yaş ve kuru ağırlığı (g), boğum sayısı ve yaprak sayısı (adet), yaprak alanı (cm), toplam klorofil içeriği (SPAD), köklenme oranı (%), kök yaş ve kök kuru ağırlığı (g), kök uzunluğu (cm), kök sayısı (adet) özellikleri incelenmiştir. Çalışma 3 yinelemeli, her yinelemede 10’ar çelik kullanılacak şekilde Tesadüf parselleri deneme desenine göre düzenlenmiş, farklı grupların tespiti % 5 önem seviyesinde LSD testinden faydalanılarak JMP 10.0 istatistiki paket programında değerlendirilmiştir.Araştırma Bulguları: Tuzlu koşullarda 41 B anacı çeliklerinin sürgün gelişimi ve kök gelişimi bakımından ÇAK’ nun oldukça etkili olduğu bu ortamı bütün özellikler bakımından olmasa da FZK’ nın izlediğini söylemek mümkündür.Sonuç: Karadeniz Bölgesi’nin çay ve fındık yetiştiriciliğine uygun olması ve yetiştiricilik sonrası arta kalan ve özellikle organik maddece zengin olan bu atıkların tuzluluk sorunu olan alanlarda üzüm yetiştiriciliğinde kullanımıyla tuz zararından daha az etkilenilebileceğini düşündürmüştür.
Pemanfaatan Pupuk Hayati-fosfat untuk Meningkatkan Pertumbuhan Tanaman Jagung (Zea mays L.) di Entisol
Authors: Susilowati Lolita Endang , Mahrup Mahrup , Arifin Zaenal , Sukartono Sukartono
Published: July 2022

Entisols are low fertility soils that require high doses of inorganic fertilizers to support plant growth. On the other hand, it was reported that biofertilizers can be applied to support plant growth. The purpose of this study was to examine the ability of bio-phosphate fertilizers to affect plant growth. The greenhouse experiment was arranged according to a completely randomized design, consisting of five treatments of different fertilization  and each treatment was repeated four times. Experimental treatments were P1) control; P2) biological-phosphate fertilizer treatment; P3) treatment of NPK fertilizers; P4) integrated fertilizer treatment of 2 combinations of fertilizers (biological-phosphate & NPK); P5) integrated treatment of 3 combinations of fertilizers (biological-phosphate, NPK & organic). The dose of NPK fertilizer is 75% of the recommended dose. The experimental soil has a sandy loam texture, pH-soil 6.01, content of C-organic1.20%, N-total 0.09%, P-available 5.68 ppm and Kdd 0.31cmol/kg. The results showed that the application of a single biological phosphate fertilizer had no significant effect on plant growth compared to the control. A significant effect was obtained on integrated fertilization, both with two combinations of fertilizers (P4) and with three combinations of fertilizers (P5). The highest plant growth rate, with reference to the total dry biomass of plant shoots and roots, was obtained in treatment P5 with plant growth rates reaching 232.14% higher than the single treatment of biological fertilizers (P2), 53.70% higher than the single treatment of NPK fertilizers (P3) and 16.35% higher than the integrated treatment of two combinations of fertilizers (P4).
Kelimpahan Dan Distribusi Fitoplankton Di Wilayah Perairan Mangrove Morosari, Demak
Authors: Eko Jati Oktavianto , Rahman Arif , Prakoso Kukuh
Published: July 2022

Kawasan Demak merupakan kawasan yang telah berubah fungsi ekologisnya dari daratan menjadi peraian. Kawasan ini terdapat ekosistem mangrove yang menjadi daerah konservasi. Kesuburan ekosistem mangrove sangat didukung oleh adanya unsur hara di perairan. Unsur hara di perairan juga akan mempengaruhi kelimpahan dan distribusi fitoplankton di perairan. Tujuan dari penelitian ini adalah untuk mengetahui kadar nitrat, fosfat, serta kelimpahan dan distribusi fitoplankton yang terdapat di wilayah perairan konservasi mangrove Morosari Demak serta mengetahui hubungan antara kelimpahan fitoplankton dengan kadar nitrat dan fosfat yang ada di perairan. Penelitian ini telah dilaksanakan pada bulan Mei 2018 di wilayah perairan Morosari, Demak. Lokasi pengambilan sampel air dan fitoplankton terdiri dari 6 stasiun. Variabel yang diukur dalam penelitian ini antara lain oksigen terlarut, pH, salinitas, suhu air, nitrat, fosfat, dan kelimpahan fitoplankton. Hasil penelitian menunjukkan bahwa kadar oksigen terlarut berkisar antara 2.18 – 6.11 mgL-1, pH 6.12 – 7.38; salinitas antara 18.43 - 31.84o/oo; suhu air antara 27.18 - 30.43 °C, nitrat 0.0029 – 0.2495 mgL-1; fosfat 0.0013 – 0.11 mgL-1. Kelimpahan fitoplankton yang didapatkan dari penelitian ini berkisar 5,700 – 24,942 selL-1. Jenis fitoplankton yang mendominasi berasal dari genus Guinardia (kelas diatom/Bacillariophyceae) yang ditemukan di semua lokasi penelitian.

 

Kata kunci : Fitoplankton, Kesuburan perairan, Morosari, Pesisir
Penyerapan Karbon Pada Ekosistem Lamun Di Kawasan Perairan Gili Maringkik Lombok, Provinsi Nusa Tenggara Barat, Indonesia
Authors: Hilyana Sitti , Rahman Firman Ali , Hadi Alfian Pujian
Published: July 2022

Seagrass beds are an important vegetation for reducing the impact of global warming besides the function of forest and mangroves vegetation. The research aims to find the composition of seagrass species, density, seagrass coverage, seagrass standing biomass, seagrass standing carbon and substrate carbon.The research was conducted in Gili Maringkik, Lombok, Indonesia. The research included observation of species composition and the sample was collected from 0.5 ×0.5 m plot area. Total plot area was 25 on five lanes with the space between plots 25 m and between lanes100 m.The researcher found that there were eight seagrass species (two families, six genera): Cymodocea rotundata, Cymodocea serrulata, Enhalus acoroides, Halodule pinifolia, Halophila minor, Halophila spinulosa, Syringodium isoetifolium and Thalassia hemprichii. Cymodocea rotundata(506.40±187.809 stand.m-2) was the species of highest density and while the species of Thalassia hemprichii (36.52±30.004 %) wasthe species of highest coverage. Total of seagrass standing biomass in Gili Maringkik was1081.85 g.DW.m-2with the carbon stock of seagrass beds was 483.86g.C.m-2 and substrate carbon content was0.09%–0.49%. The total carbon stock of seagrass beds in Gili Maringkik has 153.96 ton.C(4.84 ton.C.Ha-1).
PENGARUH CAUSE-RELATED MARKETING TERHADAP CUSTOMER ENGAGEMENT GRAB DI KOTA MATARAM DENGAN CONTENT MARKETING SEBAGAI PEMODERASI
Authors: Aeni Septi Rohmatul , Sulhaini Sulhaini , Sagir Junaidi
Published: July 2022

Penelitian ini bertujuan untuk mengetahu pengaruh cause-related marketing terhadap customer engagement, serta peran content marketing sebagai variable moderasi. Pengujian dilakukan pada pengguna layanan aplikasi Grab di kota Mataram. Terdapat 120 responden sebagai sampel. Pengambilan sampel dilakukan dengan metode non-probability sampling. Penelitian ini dianalisis menggunakan analisis Partial Least Square dengan Structrural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa cause-related marketing berpengaruh positif dan signifikan terhadap customer engagement, namun content marketing tidak dapat memodersi hubungan antara cause-related marketing dengan customer engagement. Oleh karena itu, content marketing merupakan predictor moderator, yakni berpengaruh langsung secara positif dan signifikan terhadap customer engagement.

 

Kata Kunci: Cause-Related Marketing, Content Marketing, Customer Engagement
Comparison of catheter drainage with incision drainage in children with soft tissue abscesses.
Authors: Samreen Jamil  , Sadaqat Ali  , Ayesha Ayub  , Humaira Ahmad  , Shafaq Sultana
Published: July 2022

Objective: To compare the efficacy of catheter drainage with incision and drainage in children having soft tissue abscess. Study Design: Randomized Control Trial. Setting: Department of Paediatric Surgery, Allied Hospital Faisalabad. Period: January 2016 to June 2017. Material & Methods: After taking approval from the hospital ethical committee, 160 patients coming through OPD of the department who fulfilled the inclusion criteria were enrolled, and informed consent was taken from them. The patients were randomly divided into two groups using a computer-generated random number table. In group A, patients underwent catheter drainage method, and in group B, patients underwent incision and drainage method. Results: Out of 160 cases (80 in each group), 60% (n=48) in Group-A and 67.5% (n=54) in Group-B were between 1-6 years while 40% (n=32) in Group-A and 32.5% (n=26) in Group-B were 7-12 years of age. 70% (n=56) in Group-A and 67.5% (n=54) in Group-B were males. On efficacy comparison, it was shown that 73.75% (n=59) in Group-A and 47.5% (n=38) in Group-B had efficacy; the p-value was calculated as 0.0007, showing a significant difference. Conclusion: We concluded that catheter drainage is better than incision and drainage in children having soft tissue abscess in terms of length of hospital stay ˂ 24 hours.
Hyponatremia in liver cirrhosis patients presenting with hepatic encephalopathy.
Authors: Saima Khan  , Nauman Ismat Butt  , Muhammad Qasim Khan Tareen  , Hiba Sami  , Fahmina Ashfaq  , Khalid Mahmood
Published: July 2022

Objective: To determine frequency of hyponatremia in liver cirrhosis patients presenting with hepatic encephalopathy. Study Design: Descriptive Cross-sectional study. Setting: Department of Medicine, Sandeman Provincial Hospital, Bolan University of Medical and Health Sciences Quetta. Period: June 2020 to December 2020. Material & Methods: Cirrhosis was characterised on Ultrasound abdomen with altered liver parenchyma, shrunken liver and coarse echo texture. HE was defined as a spectrum of neuropsychiatric abnormalities diagnosed clinically with adequate history taking and physical examination. After taking informed consent from the patients’ attendants, 172 patients of liver cirrhosis presenting with HE were enrolled. Detailed clinical history and examination along with investigations were done. Hyponatremia was defined as serum sodium level <135 mEq/L. Data was analyzed through SPSS Version 20.0. Results: There were 127 (73.8%) males and 45 (26.2%) females with mean age 46.61+9.31 years while mean BMI was 25.25+2.73 kg/m2. Out of 172 patients, 18 (10.5%) had Child-Pugh Class A, 63 (36.6%) Child-Pugh Class B and 91 (52.9%) had Child-Pugh Class C. Hospital stay >3 days was seen in 47 (27.3%) while 125 (72.7%) had stay of >3 days. It was observed that 14 (8.1%) patients expired. Hyponatremia was found in 69 (40.1%). Conclusion: Hyponatremia was a common feature in liver cirrhosis patients presenting with hepatic encephalopathy. Furthermore a significant association of hyponatremia was seen with hospital stay and all-cause mortality.
Las tareas interdisciplinarias como concepción para la formación de ingenieros
Authors: Suceta Zulueta Leonardo
Published: July 2022

El artí­culo que se presenta ofrece una propuesta de tareas interdisciplinarias como concepción didáctica para mejorar la calidad de la formación de ingenieros en el Instituto Superior Politécnico de Huambo - Angola, aprovechando las potencialidades del sistema de contenido de las disciplinas Matemática I y Fí­sica I. En el mismo se realiza un análisis de las potencialidades que brindan las tareas con enfoque interdisciplinario, y también identifica las más adecuadas a emplear para alcanzar niveles de aprendizajes Superiores de acuerdo con los objetivos del Ministerio de Educación en la sociedad angolana actual, de esta manera se intensifica y activa la participación de los estudiantes, modificando sistemáticamente las diferentes situaciones de aprendizaje que se les presente.
Historia legislativa de la respuesta educativa a la diversidad en el Estado español desde la Ley Moyano hasta la LOMLOE
Authors: Álvarez-Rementerí­a Álvarez Marí­a , Darretxe Urrutxi Leire , Gaintza Jauregui Zuriñe
Published: July 2022

Este artí­culo recoge los principales hitos en la evolución de la respuesta a la diversidad en el Sistema Educativo del Estado español. Para ello se han revisado las 8 leyes educativas estatales, desde la Ley Moyano (1857) hasta la vigente LOMLOE (2020), así­ como declaraciones y otros documentos de reconocimiento internacional, profundizando en el enfoque aplicado y subrayando su impacto en la respuesta educativa a la diversidad. Los resultados sugieren que dicha sucesión legislativa ha dado lugar a un cambio de paradigma educativo, pudiendo así­ situar el debate actual en torno a la educación inclusiva. Finalmente, y centrándonos en el cambio de paradigma, se presenta una aproximación al estado actual de la investigación en torno al objeto de estudio, y un análisis de los conceptos "barreras al aprendizaje y la participación" y "apoyo educativo" como elementos clave en la respuesta a la diversidad del alumnado.
Funcionários na Zona Rural da Baixada Maranhense
Authors: Prado Regina
Published: July 2022

Toda fonte de informação deste artigo provém de um trabalho de campo realizado no município de Bequimão, na zona da “baixada maranhense”, durante um período total de 6 meses, no ano de 1972. A maioria dos dados foram colhidos junto a moradores de um pequeno povoado de mais ou menos 350 pessoas. Constituirá um dos capítulos de uma pesquisa mais ampla cujo objetivo principal é o de dar conta do sistema religioso do caboclo daquela região. Informações complementares sobre a organização social e as relações económicas que permitirão uma melhor apreciação da sociedade como um todo estão sendo ou já foram amplamente descritas em capítulos especiais. Contudo, algumas observações preliminares que tangem o presente tema devem ser colocadas...
Prediction of cavitation inside mini-sac Diesel injector nozzle using computational fluid dynamics
Authors: Bansode Vaibhav Harishchandra , Verma Munna , Pandhare Amar , Shinde Sandip
Published: July 2022

Fuel injector nozzle is important part of fuel injection system which plays dominant role in spray formation which directly and indirectly affects on combustion efficiency of diesel engine. The performance of the internal flow of the fuel injector nozzle is impeded by several factors. Cavitation is one of the factor which affects fluid flow. It is associated with local pressure distribution inside nozzle. Therefore cavitation plays major role while designing injector nozzle. In the present study, analysis of existing six hole mini-sac diesel injector nozzle is carried out using commercial CFD package. The main objective of research is to design of nozzle to avoid cavitation and to find out contribution of different parameters through parametric study. The results are predicted and compared with both test result and analytical result at steady state conditions for different needle lift., the better the results.
DEVELOPMENT AND STRENGTHENING THE INSTITUTE OF TAX CONSULTANTS IN THE TAX SYSTEM OF UKRAINE
Authors: Holovchenko Nataliia , Holovchenko Oleksand
Published: July 2022

The purpose of this article is to formulate the main prerequisites and economic consequences of strengthening the institute of tax consultants in the tax system of Ukraine, to substantiate the importance of tax counseling as a separate profes-sion, as well as to determine the cross-functional role of tax consultants in inter-action with taxpayers, fiscal authorities and the government, according the world trends in tax consulting. Methodology. The research is based on the analysis of specialized scientific sources of international researchers and practitioners who have been studying the issues of tax consulting as a separate type of professional activity for the last 30 years. Based on the analysis, using general scientific meth-ods – analysis, synthesis, generalization, abstraction – the conclusions of the study were made, which can be interpolated into the Ukrainian business envi-ronment. Results of research showed the importance and role of tax advisers in modern tax systems. Based on the research, it is proved that tax advisers can perform different functions (acting in different roles) on the interaction between taxpayers, fiscal authorities and the government. They are qualified representa-tives for taxpayers in solving certain problems in the field of taxation, including in matters of tax planning and optimization of tax payments. At the same time, tax advisers are important as intermediaries, arbitrators, regulators in relations between taxpayers and the government, as well as they act as agents of fiscal bodies on tax compliance of taxpayers. The importance of tax counseling for dif-ferent subjects of the tax system is determined for: taxpayers, fiscal authorities and the government. Further research in the field of tax consulting is proposed to focus on the formulation of ethical principles of tax consultants, which, according to world practice, have a great importance in their activities. It is also proposed at the legislative level to consolidate the legal status and responsibility of tax ad-visers. This is proposed to be done by establishing the procedure for document-ing the consultations provided, establishing the legal responsibility of the con-sultant for poor-quality services, which is a separate important area of further research. Practical implications. In the article the necessity of development of tax consulting institute in Ukraine on the basis of implementation of relevant interna-tional standards and practices is substantiated. The functions (roles) of tax con-sultants in the tax system of the country and their interaction with taxpayers, fis-cal authorities and the government are defined. Value/originality. The corre-spondence between the world practice of tax consulting and the Ukrainian legal framework allowed to show serious gaps in local legislation and tax awareness of taxpayers, which should be corrected ASAP.
THE PRACTICE OF HOUSEHOLD EXPENDITURE IN UKRAINE: FACTOR ANALYSIS AND ESTIMATE
Authors: Sydorchuk Anatoliy
Published: July 2022

The purpose of the paper is research practice of household expenditure in Ukraine and factor analysis of the impact on ones. The indicators for estimating household expenditure allow finding how their financial stability has changed over ten years (from 2010 to 2020). Methodology. The results of the study were obtained after analysing the indicators of household expenditure (from 2010 to 2020). In the course of research, an analysis, synthesis as methods of theoretical knowledge of phenomena has been used. Comparisons and measurements are used as empirical methods for the conducted research. Results of the research showed that on average per month per household expenditure increased 3 times for the period 2010–2020. Despite this practice, no significant changes have taken place in their structure – about 90% of ones are spent on the consumption of goods and services. Proposed relative indicators for estimating household expenditure (Food cost ratio coefficient (C_fe) and Engel's coefficient (C_е)) showed a decrease in their values in 2020 compared to 2010. Calculated linear functions of the dependence of household expenditure show the amount of their income had a greater impact on expenditure than the change in prices for goods and services. This indicates a deterioration in the financial stability of domestic households. Practical implications. For conducting research and substantiation of relevant conclusions, the indicators of household expenditure for ten years have been analyzed (from 2010 to 2020). Value/originality. The researched relative coefficients C_fe and C_е expand the methodological basis for estimating the financial stability of households through the prism of their expenditure.
Effect of artificial aging treatment on microstructure, mechanical properties and fracture behavior of 2017A alloy
Authors: AGUECHARI Nassim , Boudiaf Achraf , Ould Ouali Mohand
Published: July 2022

The effect of artificial aging treatment on 2017A aluminum alloy microstructure, mechanical properties, and fracture behavior was investigated. The samples were taken from the as-received alloy and aged at 170 °C for 5, 10, 15, 20, and 30 hours. An optical microscope, scanning electron microscope (SEM), X-ray diffraction (XRD), microhardness and tensile strength tests were used to characterize mechanical and microstructural properties. The microstructural analysis revealed that as the aging treatment duration is increased, the size and density of precipitates grow larger and more numerous. According to X-ray diffraction measurements, the microstructural evolution caused by aging treatments is primarily due to an increase in precipitation of the hardening phase -Al2Cu. According to the tensile test results, the yield stress increases with increasing aging duration. The fracture surface analysis of failed specimens subjected to tensile loading revealed that the aging treatment conditions had a significant impact on the morphology and mode of fracture: the mixed-mode (ductile-brittle) failure was established for intermediate aging durations (aging at 170 °C for 15 and 20 h), and the intergranular fracture was found to be more pronounced when the aging duration is prolonged due to the coalescence of fine precipitates at the grain boundary.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Board Diversity, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2016 - 2020)
Authors: Setyasari Nina , Rahmawati Ika Yustina , Naelati Tubastuvi Naelati , Aryoko Yudhistira Pradhipta
Published: July 2022

Tujuan penelitian ini untuk menganalisis dan menguji pengaruh kepemilikan manajerial, kepemilikan institusional, board diversity, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan. Pemilihan sampel dalam penelitian ini dilakukan dengan proposive sampling. Berdasarkan kriteria, didapatkan sebanyak 28 perusahaan dengan total sampel 140. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistic deskriptif, uji asumsi klasik, analisis regresi berganda, uji kelayakan model, dan uji hipotesis. Hasil analisis menunjukkan bahwa secara persial kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan, board diversity tidak berpengaruh terhadap nilai perusahaan, profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan.
The Effect of Servicescape Perception On Customer Satisfaction And Loyalty In Hospitality Businesses
Authors: AYDIN Canan , ÖZDOĞAN Osman Nuri , AYYILDIZ Tuğrul
Published: July 2022

Araştırmada 5 yıldızlı konaklama işletmelerinde hizmet alan müşterilerin hizmet alanı algısının genel memnuniyet ve müşteri sadakati üzerindeki etkisi incelenmektedir. Araştırmada beş farklı ölçek kullanılmıştır. Hizmet alanı algısı ölçüm aracını oluşturan ortam koşulları, düzen-dekor ve işaretler ölçekleri geliştirilmiştir. Ayrıca genel memnuniyet ölçeği geliştirilmiş ve müşteri sadakati ölçeği uyarlanmıştır. Araştırmada anket tekniği kullanılmıştır. Veriler 5 yıldızlı otellerde konaklama yapmış Türk ve İngiliz müşterilerden Mayıs-Ekim 2021 tarihleri arasında tabakalı rasgele örnekleme yöntemiyle yüz yüze ve çevrimiçi kanallar aracılığıyla toplanmıştır. Araştırma verileri IBM SPSS Statistics 23 programı ve Smart PLS 3.3 programı kullanılarak analiz edilmiştir. Veriler normallik, geçerlik ve güvenilirlik, EFA, CFA, korelasyon ve regresyon analizleri yapılarak incelenmiştir. Araştırma sonucunda hizmet alanı algısının müşterilerin genel memnuniyeti ve müşteri sadakati üzerinde anlamlı ve pozitif bir etkisi olduğu belirlenmiştir.
Matchmaking in Pesantren: The Role of Wali Mujbir in Matchmaking with Maqasid Sharia Perspectives
Authors: Sallom Dea Salma , Syu'aib Kholil
Published: July 2022

Wali mujbir is a guardian who has the right to marry off his daughter with or without the permission of the person concerned with certain conditions. He is someone who has an upward patrilineal line with the woman who will marry, which in this case is the father. In Islam, the right of wali mujbir is usually called the right of ijbar, this right is absolute, but as time goes by, now the privilege of ijbar has another interpretation. Although the father has the right to force him, he does not forget to allow his daughter to have an opinion. This kind of marriage is often referred to as matchmaking. It is considered an interesting social phenomenon in society. Pesantren, as sacred institutions, are often the mecca in matchmaking processions because, in pesantren, families prioritize lineage in finding a partner. It is an important benchmark for dzurriyah or the descendants of the Kiai. In addition to maintaining lineage, matchmaking in pesantren also aims to preserve religion and soul. This article examines the role of wali mujbir at the APTQ Bungah Gresik pesantren in carrying out matchmaking so that the goals of sharia are achieved, which in this case are hifdz ad-din, hifdz an-nafs, and hifdz an-nasl.
Balancing Two Conflicting Perspectives on Wiretapping Act: Rights to Privacy and Law Enforcement
Authors: Natamiharja Rudi , Sabatira Febryani , Banjarani Desia Rakhma , Davey Orima Melati , Setiawan Ikhsan
Published: July 2022

The right to privacy is part of fundamental human rights in technological advances. It is outlined under Article 12 of the 1948 Declaration of Human Rights and Article 17 of the International Covenant on Civil and Political Rights. Substantially, the right to privacy prohibits personal data dissemination, including wiretapping, which is considered a violation of human rights. However, applicable laws permit wiretapping when it aims to discover criminal evidence in court. Indonesia authorizes this act under Corruption Eradication Commission Law, Telecommunications Law, Corruption Crime Act, Terrorism Eradication Law, and Psychotropic Law. Unfortunately, these laws have failed to provide a standard mechanism and procedures for conducting the wiretapping act. The substantial insufficiency has made Indonesia a low-ranked country’s privacy rights protection index. This implies the government has failed in balancing the interest of privacy as individual rights and the state's interest in law enforcement. Therefore, this study aimed to examine human rights on privacy, the wiretapping act in law enforcement, and the effort to balance these two rights. It used a normative juridical approach with secondary data. The results showed that Indonesian law has shortcomings that may violate constitutional rights. Therefore, there is a need for a law that comprehensively regulates the mechanisms and detailed procedures for wiretapping.
A Case Study of a Student’s Reading Habits on Academic Texts
Authors: Utami Tiara , Apriliaswati Rahayu , Sumarni Sumarni
Published: July 2022

This research was aimed to investigate reading habits on academic texts. The investigation was covered reading habits and strategies on academic texts. The participant of this research was an eight-semester student of the English Language Education Study Program who is a good academic achiever, especially in reading subjects. The data were derived from a qualitative case study as the research methodology. Then, the researcher used data triangulation through a semi-structured interview, diaries, and direct observations. All of the data were analyzed by thematic analysis and the investigation answered two research questions such as the research participant’s academic reading habits and academic reading strategies. The first result revealed that; (i) the research participant usually read e-books, journal articles, and educational websites at Untan library, Home, and cafes with approximately 30 mins to 3 hours reading time; several academic reading purposes such as reading for assignments, reading for writing a research proposal, curiosity, self-development, creating ideas, getting knowledge, thinking specifically towards problematic things, recalling memory, spare-time fulfillment, and reading to get motivation; the academic reading factors including self-factor, academic environment factor, peer factor, and the availability of reading sources and access; the second result revealed that; (ii) the student employed four reading strategies namely cognitive strategies that involved self-questioning, note-taking, citing and quoting, outlining, and summarizing; metacognitive strategies, such as evaluating the reading process and realizing; compensation strategies that involved comparing the reading texts, finding the context clues, and reading other sources to improve vocabularies; and mind mapping as the memory strategy in academic reading activity.
An Analysis on Students’ Pronunciation of a Scientific Text
Authors: Alexander Lucky Stevan , Yuliana Yohanes Gatot Sutapa , Sri Rezeki Yanti
Published: July 2022

This research was conducted to find out what errors the student made when reading a scientific text and the sources of those errors. The subjects of this research were 14 fourth-year-students of English Department of Teacher Training and Education Faculty of Tanjungpura University. The research methodology used in this research is Error Analysis. There were three steps that were done to find the result of this research, distribute, quantify, and analyze. The result of this research was all 14 subjects made errors when reading the text. Based on the analysis that was done during the research, it was concluded that the sources of errors occurred were intralingual and interlingual errors. Intralingual errors are errors that were made during the transfer process from L1 to TL. Interlingual errors are errors that are made because of the influence of external factors, such as L1 characteristics, slip of tongue, and habits.

Keyword: Error Analysis, Scientific Text, Fourth-Year Students
BİR MESLEK YÜKSEKOKULUNDA ÖĞRENİM GÖREN BEŞİKTAŞ TARAFTARLARININ LİSANSLI ÜRÜN SATIN ALMA NEDENLERİNİN AHP YÖNTEMİ İLE İNCELENMESİ
Authors: AKBAL Hazal
Published: July 2022

Çalışmanın amacı profesyonel bir spor kulübü olan Beşiktaş takımı taraftarlarının lisanslı ürün satın alma nedenlerini önceliklendirmektir. Bu amaçla Niğde ilinde bir meslek yüksekokulunda öğrenim gören lisanslı ürün satın alan Beşiktaş taraftarı 20 öğrenci ile görüşülmüştür. Çalışma 2021 yılının Mayıs ayında gerçekleştirilmiştir. Lisanslı ürün satın alma nedenlerini önceliklendirmek amacıyla çok kriterli karar verme yöntemlerinden biri olan Analitik Hiyerarşi Prosesi (AHP) yöntemi kullanılmıştır. Çalışma kapsamında 3 ana kriter ve 9 alt kriterden oluşan hiyerarşik bir yapı kurulmuştur. Çalışma sonucuna göre taraftarların lisanslı ürünleri satın almalarının en öncelikli nedeni taraftarlıkla ilgili olan takıma duyulan sadakat olarak tespit edilmiştir. Bu kapsamda spor kulüpleri, lisanslı ürün üreticileri ve pazarlama uygulayıcıları uygulamaya geçirecekleri taraftarların takıma olan sadakatini artıracak farklı pazarlama uygulamaları ve stratejileri ile hem maddi hem de manevi açıdan çeşitli kazanımlar sağlayacaklardır.
EXPERIENCIA DE ACOMPAÑAMIENTO Y ORIENTACIÓN EN EL PROCESO DE APRENDIZAJE EN EL AULA: CURSO DE SIMULACIÓN
Authors: Silva Domínguez María Victoria
Published: July 2022

Este artículo incluye resultados de la experiencia del proceso de orientación y acompañamiento en el desarrollo de aprendizaje y generación de nuevo conocimiento sobre simulación continua, a estudiantes del curso de Simulación, semestre I-2019, del programa de Ingeniería de Sistemas de la Facultad de Ingeniería, de la Universidad Católica de Oriente. Este proceso formativo, se ilustra con los resultados en el campo de la práctica académica, los niveles de aprendizaje  del grupo, en la aplicación de la temática de simulación continua, en las disciplinas que componen, el cuerpo de formación profesional de Ingeniería de Sistemas, que se enuncian actualmente, desde el currículo internacional ACM/IEEE , tales como Ingeniería de Computación, Ciencia de la Computación, Sistemas de Información, Tecnologías de la Información e Ingeniería de Software.   Se describe el proceso introductorio de enseñanza/aprendizaje, para la temática objeto de estudio, desde la teoría general de sistemas, la dinámica de sistemas y el pensamiento sistémico; con una visión global para los estudiantes, frente a la aplicabilidad en estas diferentes disciplinas de los campos temáticos que deben abordar en su proceso de formación profesional, en lo teórico-práctico y dinámico, individual y colectivo, en contextos y entornos reales,  hasta ahora poco conocidos por ellos, como la simulación continua. Se incluyen resultados de algunos modelos simulados, desarrollados en el proceso académico, como aplicación práctica.
EL EUREKA-RETO: UNA EXPERIENCIA DE APRENDIZAJE-SERVICIO ENTRE LOS DIFERENTES AGENTES DEL PROCESO EDUCATIVO PARA EL APRENDIZAJE DEL MÉTODO CIENTÍFICO
Authors: Hidalgo Navarrete José , Moreno Fuentes Elena
Published: July 2022

La experiencia que se presenta describe un proyecto de Aprendizaje-Servicio que consiste en proponer a los colegios de infantil y primaria, un "Reto" a realizar en el aula, es decir, un experimento científico, siguiendo el método científico y que el alumnado participante lo grabe en video y lo suba a un sitio web a modo de stand para que puedan verlo todos los colegios participantes. Dicha propuesta metodológica, es elaborada por estudiantes de grados de magisterio de Infantil y Primaria así como el seguimiento de la realización de la misma.

Así, además de trabajar este procedimiento, se crearía un repositorio de experimentos que posteriormente se pueden consultar, contribuyendo de este modo, no solo al aprendizaje de ese aula, sino también al de otros estudiantes que se encuentren a distancia. 

Tras la realización de la actividad, se envió una encuesta al profesorado participante de los distintos centros para que evaluaran la actividad y propusieran aspectos de mejora. Del mismo modo, se elaboró un certificado de participación para todos los agentes implicados.
AN ANALYSIS OF STUDENTS’ DIFFICULTIES IN SPEAKING ENGLISH AT TENTH GRADE OF SMA SWASTA NURUL IMAN TANJUNG MORAWA
Authors: Suari Willy
Published: July 2022

This research is aimed to find out students’ difficulties in speaking English at tenth grade of SMA Swasta Nurul Iman Tanjung Morawa. This research is tried to find the students’ difficulties in speaking English, the cause of students’ difficulties in speaking English, and the solution of students’ difficulties in speaking English. This research was used qualitative method. The respondent of this research is the students class X-IIS 3 that consist 10 students. The respondent was chose by used purposive sampling technique. The data collected from the observation, interview, and questionnaire. The questionnaire used Linkert Scale that consists of 15 questions. The result of this research showed that the most from respondent have difficulties in speaking English. The students have difficulties in pronunciation, lack of grammar, difficult to memorize vocabulary, afraid to speak, shy to speak in front of the class, not confidence, and have no motivation in learning speaking English. Furthermore, the cause of students’ difficulties of the research that happened are the lack of grammar, lack of motivation, shyness, anxiety, and afraid making mistakes. The researcher also found the solution of students’ difficulties in speaking English, namely the students needed to condusive class, the new strategies from the teachen when teaching speaking English, and also the teacher must give more knowledge for the students.
Application of real and complex splines in infocommunication problems
Authors: Strelkovskaya Irina , Solovskaya Irina , Strelkovska Juliya
Published: July 2022

The work offers the solution to problems of analysis and synthesis of infocommunication systems with the help of real and complex spline functions. The use of the spline approximation method for solving problems of recovery of random signals and self-similar traffic, management of network objects and network as a whole, and procedures of infocommunication objects and networks functioning is offered. To solve the problems of forecasting, in particular, forecasting the characteristics of network traffic and maintaining the QoS characteristics in its service and formation of requirements for network buffer devices, developed spline extrapolation based on different types of real spline functions, namely: linear, quadratic, quadratic B-splines, cubic, cubic B-splines, cubic Hermite splines. As a criterion for choosing the type of spline function, the prediction error is selected, the accuracy of which can be increased by using a particular kind of spline, depending on the object being predicted. The use of complex flat spline functions is considered to solve the class of user positioning problems in the radio access network. In general, the use of real and complex spline functions allows obtaining the results of improving the Quality of Service in the infocommunication network and ensuring the scalability of the obtained solutions.
Features of Vocal and Choral Skills and Abilities Formation in Younger Schoolchildren Using a Kinaesthetic Approach
Authors: Gorbacheva Natalia Vladimirovna
Published: July 2022

The study aims to provide a methodological substantiation of the effectiveness of the author’s “Vocal Kinaesthetics” technology for vocal and choral skills and abilities formation in younger schoolchildren. The use of the proposed technology significantly optimises the process of vocal and choral training in general. The paper deals with the issue of vocal and choral skills and abilities formation in younger schoolchildren in modern conditions. The researcher formulates and defines the notion of a kinaesthetic approach and proposes a route of using the kinaesthetic approach in the process of vocal and choral skills and abilities formation in younger schoolchildren through its manifestation in the author’s “Vocal Kinaesthetics” technology. Scientific novelty of the study lies in defining the kinaesthetic approach as a methodological basis for vocal and choral training. As a result, an increase in the effectiveness of vocal and choral skills and abilities formation in the process of applying the kinaesthetic approach in classes with younger schoolchildren has been identified.