bluuebunny/crossref_metadata_2025 huggingface dataset:
Strategies for Improving the Sustainability of Fare-Free Policy for the Elderly through Preferences by Travel Modes
Authors: Yun Jaewoong
Published: October 2023

As Korea provides a fare-free policy for subways only, there are objections to geographical equity, and the need to expand it to the entire public transportation system is being discussed. However, expanding policy scope in line with an aging society will soon pose sustainability problems. Hence, policy changes, similar to that of countries that provide fare-discount policies for the elderly or apply different discount rates for each travel mode, are needed. However, providing the same policies for all cities may differ from the benefits the target group wants. Thus, this study investigated the preference of the elderly living in major cities in South Korea for discount policies by travel mode. The study aims to provide a strategy for choosing the travel mode that should provide discount policies by combining regional and individual attributes. The latent class model is employed to classify stated preference data collected from the survey. The estimation results show a significant preference heterogeneity depending on the level of subway supply by region, and a policy focused on subways would be more reasonable in cities with sufficient subway infrastructure. In addition, providing additional bus discount policies only for trunk lines will help improve sustainability.
Archaeological Science and Experimental Archaeology Can Inform Sustainable Innovative Craft
Authors: Testolini Veronica , Thompson Lenore , Lemorini Cristina
Published: October 2023

This paper provides an example of how combining archaeological analysis of ancient materials with current technological needs can lead to new and innovative products designed to promote sustainability within the heritage craft sector. The project behind this paper, RecRAAFT, promoted activities where potters collaborated with archaeologists to create prototypes of sustainable ceramic objects. Potters applied ancient manufacturing techniques and work practices, following interpreted steps of past production methods. Artisans aimed to produce pieces that appeal to the public while reducing their reliance on the global supply chain, promoting a more sustainable consumer culture. Once these processes were understood, experimentation that incorporated public engagement activities allowed artisans to utilise their experimental craft practice to educate people about sustainable production and consumption. RecRAAFT worked to create synergistic relationships between artisans, researchers, and local communities to inspire sustainable design and to connect the public with their local heritage and each other. The aim is to inspire craft practitioners and the public to make responsible choices about their personal consumption, subsequently supporting a fairer economy and healthy craft working environment while also addressing issues related to the climate crisis and long-term purchasing sustainability.
Structural Behavior of Water Flow Glazing: Stress and Elastic Deformation Considering Hydrostatic Pressure
Authors: Del Ama Gonzalo Fernando , Moreno Santamaría Belén , Escoto López Javier , Hernández Ramos Juan Antonio
Published: October 2023

The fluid inside a Water Flow Glazing (WFG) panel creates a linear pressure distribution along the vertical dimension. Tension stress can cause problems with the sealant; compression stress can cause deflections in the glass panel. Increasing the glass thickness until the deflection is below the required limit implies more weight and cost of the glazing. Another solution is to limit glass deflection by inserting pillars or stripes into the cavity between two glass panes. The novelty of this article was to test a High-Order Finite Difference Method for linear and non-linear models to evaluate the effect of hydrostatic pressure produced by the fluid chamber on WFG panels. The methodology was tested on two case studies to assess the tension and deflection of the glass panes to guarantee the structural stability of WFG. The main conclusion drawn was that a linear plate model was sufficient to dimension the width, length, and thickness of the WFG panel. Furthermore, the mathematical model provided criteria to keep the glass tension below 45 MPa for tempered glass and the maximum deflection as the minimum between 1‰ of the glass height and 10% of the water chamber thickness. Introducing pillars or stripes solved hydrostatic pressure problems when the panel’s height was above 1.5 m.
Farmers’ Perception on Contract Farming in the Post-COVID Era: Empirical Study in Greece
Authors: Malindretos George , Sardianou Eleni , Briana Maria
Published: October 2023

Contract farming (CF) as a sustainable practice has expanded rapidly, bringing numerous benefits to both the agribusiness industry and farmers, as well as the broader economy; CF is also considered a vehicle to tackle the challenges in sustainable development due to the serious effects of the COVID-19 pandemic. However, little attention has been paid to CF schemes in Greece. To address this evidence gap, the current study aimed to outline the socioeconomic profile of Greek farmers and how it is related to their perspective on CF in the post-COVID era. Primary data were collected in the agricultural area of central Greece, Thessaly, with a structured questionnaire containing three sections: demographics, awareness of the CF concept, and farmers’ perceptions toward CF. The results indicate that 60.7% of the respondents are unaware of CF. Demographic and economic variables such as gender, years of experience, and income impact Greek farmers’ attitude toward CF. In addition, factor analysis results reveal that economic benefits and social, technological, and environmental challenges and risks are associated with CF. We suggest that researchers and policymakers interested in the development of CF in Greece should consider the heterogeneity of the agricultural workforce for the development and successful implementation of policies related to CF. Educational programs towards increasing farmers’ awareness and sufficient understanding of the practical issues of CF are also required.
The Impact of Sustainability Reporting on Financial Performance: Evidence from Turkish FBT and TCL Sectors
Authors: Lehenchuk Serhii , Zhyhlei Iryna , Ivashko Olena , Gliszczyński Grzegorz
Published: October 2023

This study investigated the impact of sustainability reporting on financial performance, with a focus on companies in the Turkish food, beverage and tobacco and textile, wearing apparel and leather sectors. The sustainability reports of 48 companies listed on the Istanbul Stock Exchange for 2022 were studied, and the quality of sustainability practices was determined by using a general index (Sustainability Reporting Disclosure Quality Index (SRDQI)) and three partial indices (Environmental Disclosure Quality Index, Social Disclosure Quality Index, and Corporate Governance Disclosure Quality Index (CGDQI)). To analyze the relationships between financial performance and sustainability practices, two types of regression models were developed, based on which eight models were directly examined. The results indicate the complete absence of a statistically significant impact of SRDQI on all financial performance measures used. Among the partial indices, only CGDQI has a significant positive effect on the Assets Turnover Ratio. An analysis of the influence of control variables shows a multidirectional dependence of individual financial performance measures on the size of companies, their age, industry affiliation, as well as on the structure of capital used. Finally, this study provides directions for improving the institutional environment of sustainability reporting for Turkish companies.
Kinetic Axion f(R) Gravity Phase Space
Authors: Oikonomou Vasilis K. , Fronimos Fotis P. , Razina Olga , Tsyba Pyotr
Published: October 2023

In this work, we studied the phase space of f(R) gravity in the presence of a misalignment axion, including parity violating Chern–Simons terms. We construct the autonomous dynamical system by using appropriate dimensionless variables and find the cosmological attractors of the phase space, which are basically the fixed points of the autonomous dynamical system. We focus on the R2 model and the misalignment axion potential near the minimum. We demonstrate that the Chern–Simons terms have no effect on the phase space. We found four distinct, possibly unstable fixed points with physical significance. Specifically, we found two identical de Sitter fixed points, one radiation domination fixed point, and one dark matter dominated fixed point. Thus, in the presence of a kinetic misalignment axion, the vacuum f(R) gravity contains all of the cosmological fixed points that can characterize all of the known evolution eras of our universe.
Postal Digital Transformation Dynamics—A System Dynamics Approach
Authors: Mokgohloa Kgabo , Kanakana-Katumba Mukondeleli Grace , Maladzhi Rendani Wilson , Xaba Sbusiso
Published: October 2023

The key motivation of the study was to explore and enlarge our understanding of the factors that inhibit and drive the performance of the postal sector in a dynamic setting in the context of Southern Africa. This study was prompted by the unsatisfactory performance of the postal sector in Southern Africa as measured by the Integrated Index on Postal Development (2IPD), an index used by the Universal Postal Union to measure the performance of posts across the globe on dimensions of reliability, resilience, reach, and relevance. Postal operators across the world are faced with inescapable business model disruptions steered by the digital era, and Southern Africa is not an exception. System dynamics was adopted as a modelling approach to simulate the interaction of the stocks (digital culture, operations capability, adoption, and financial performance). The system dynamics approach revealed that the postal sector can be described as a complex phenomenon due to intricate interdependent variables that interact in a dynamic setting. The complex nature of the postal sector is further amplified by multiple feedback systems of non-linear relations. The results of the study point to the complex interaction of these variables that inhibit and drive the digital transformation and competitiveness of the postal sector. It is by grasping these complexities that decision-makers and policymakers can exploit the insights revealed by this research to direct the postal sector toward a sustainable future.
Application of Machine Learning Coupled with Stochastic Numerical Analyses for Sizing Hybrid Surge Vessels on Low-Head Pumping Mains
Authors: Sattar Ahmed M. A. , Ghazal Abedalkareem Nedal , Elhakeem Mohamed , Elansary Amgad S. , Gharabaghi Bahram
Published: October 2023

In surge protection, low-head profiles are deemed a challenge in pump failure events since they are prone to severe negative pressure surges that require an uneconomical surge vessel volume. A hybrid surge vessel with a dipping tube can provide required protection with reasonable economic volume. This work presents novel analyses for the hybrid surge vessel and develops a simple model for its optimum sizing using a stochastic numerical approach coupled with machine learning. Practical ranges for correct sizing of vessel components, such as ventilation tube, inlet/outlet air valves, and compression chamber, are presented for optimal protection and performance. The water hammer equations are iteratively solved using the hybrid surge vessel’s revised boundary conditions within the method of characteristics numerical framework to generate 2000 cases representing real pump failures on low-head pipelines. Genetic programming is utilized to develop simple relations for prediction of the hybrid vessel initial and expanded air volumes in addition to the compression chamber volume. Moreover, the developed model presented a classification index for low-head pipelines on which the hybrid vessel would be most economical. The developed model yielded good prediction error statistics. The developed model proves to be more accurate and easier to use than the classical design charts for the low-head pumping mains. The model clearly showed the relation between various hydraulic and pipe parameters, with pipe diameter and static head as the most influencing parameters on compression chamber volume and expanded air volume. The developed model, together with the classification indices, can be used for preliminary surge protection sizing for low-head pipelines.
A Framework to Quantify Riverine Dissolved Inorganic Nitrogen Exports under Changing Land-Use Patterns and Hydrologic Regimes
Authors: Zhang Zhenyu , Liao Yajing , Huang Jinliang
Published: October 2023

Riverine dissolved inorganic nitrogen (DIN), when elevated by human activities (e.g., land-use change), can accelerate the nitrogen cycle and downstream dispersal. However, estimating DIN export coefficients for individual land-use types can be complex due to mosaic land-use patterns and interactions between fertilizers and hydrological processes. We propose a framework that integrates an empirical model, a moving-window method, and an elasticity method to quantify seasonal DIN export coefficients for each land use in the Shixi Creek catchment, southeast China. Our model showed good agreement with field observations according to root mean square error and a normalized objective function. The export coefficients of farmland and forest were the highest (9.16 mg L−1) and lowest (2.91 mg L−1) ones, resulting in annual DIN exports, respectively, for farmland and forests of 1951 kg km−2 yr−1 and 619 kg km−2 yr−1, respectively. Urbanization was a dominant factor influencing DIN export; the export coefficient of built-up areas showed the highest elasticity and highest uncertainty, with abrupt fluctuations from dry to wet years. Our framework revealed the complex role of built-up areas in nitrogen export. Our results can shed light on how to improve riverine N management in a catchment by considering the interactive effects of climate and land use.
Reduction in the number and number of employees: reference point
Authors:   Department of Labor Law of V.F. Yakovlev Ural State Law University (V.F. Yakovlev Usu), Yekaterinburg, Ivanchina Ju.V.
Published: October 2023

The article deals with the issue of preparation for the procedure for the downsizing of employees. The rules for determining the period of time required for the implementation of a redundancy procedure, taking into account the number of employees to be dismissed for a particular calendar period, are disclosed. Attention is paid to the procedure for calculating time limits when warning employees of impending dismissal. Describes the employer’s procedural actions and the time limits for their implementation in relation to warning interested bodies of the forthcoming dismissal of employees.
A comparative study on the selection of the most suitable route for the collection and transportation of municipal solid waste
Authors: Karabulut Abdullah İzzeddin , Yazıcı Karabulut Benan , Derin Perihan , Yeşilnacar Mehmet İrfan , Pamukçu Hale
Published: October 2023

Worldwide, approximately US$410 billion is spent annually on the management of four billion tons of domestic solid waste (MSW). The transportation cost alone accounts for more than 50% of the total expenditure on solid waste management. This cost constitutes approximately 85% of the collection and transportation cost. 54.4% of environmental protection expenditures cover waste services. The population of the Barış neighborhood in the Kayapınar district of Diyarbakır, which is the subject of this study, is 23 581 according to the 2020 TUIK data. The average amount of waste produced per person in a month is 7.6 kg/person. In the results of these statistics, it has been seen that the investment costs in the transportation of wastes are increasing day by day. In this study, the performance of ant colony and genetic algorithms, which are among the artificial intelligence techniques, and route optimization using GIS (geographic information system) software were tried to be achieved to solve the GSP (traveling salesman problem), which is included in the route planning problems. The results of the study showed that savings were achieved with an improvement of 15.1576% in GIS, 29.8104% in GA (Genetic algorithm) and 40.5171% in ACS (Ant Colony System) compared to real life. As a result of the application, it has been observed that the ant colony algorithm is superior to the Genetic algorithm and GIS, as it draws a shorter route in terms of distance and obtains a better result in terms of improvement rate.
THE EFFECT OF BOARD OF DIRECTORS' COMPOSITION ON FIRM VALUE FOR MULTINATIONAL COMPANIES IN MALAYSIA
Authors: Basri Haslina Hassan , Yusoff Wan Sallha , Abdul Ghani Mohd Rosli , Ghazali Faizatul Hasliyanti , Mohd Nasir Nur Shira Ain
Published: October 2023

This study was conducted with the objective of evaluating the effect of board composition on firm value for multinational companies (MNCs) incorporated in Malaysia. The scope of the study consists of MNCs listed on Bursa Malaysia in 2018 to 2020. The analysis of the study is carried out quantitatively using multiple regression panel data. Surplus value is used as a proxy for firm value. In addition to independent Board Members (ALP), ALP diversity and ALP skill matrix are also used as proxies for board composition. The results of the study show that the independent ALP and the ALP skill matrix have a positive effect on the value of MNC firms in Malaysia. On the other hand, ALP diversity and gender diversity do not show a significant relationship to the value of MNC firms in Malaysia compared to age diversity and ethnic diversity. The results of the study show that the diversity of the composition of the board of directors, especially in relation to the independent ALP, the ALP skills matrix, the diversity of age and ethnicity should be the main criteria for the organization's nomination committee to evaluate in making decisions about the new ALP nomination. This study is also expected to help policy and policy makers, especially MNC firms, Bursa Malaysia and the Malaysian Securities Commission in improving the quality of corporate governance of MNC companies in Malaysia.
THE IMPACT OF POLITICAL CONNECTION ON SHARE PERFORMANCE IN ASEAN COUNTRIES: CRITICAL REVIEW
Authors: Abdul Rani Yusmie , Yusoff Wan Sallha , Md Salleh Mohd Fairuz , Ghazali Faizatul Hasliyanti
Published: October 2023

The relationship between politics and the share market has always been a global concern and extensively debated in academic disciplines such as management studies, finance, accounting, business, economics, and social sciences. The effects of this relationship have yet to be generalized as guidance for stakeholders such as investors, shareholders, companies, and governments. Therefore, this study aims to critically review existing literature on the impact of the political relationship on share performance in the share markets of three ASEAN countries (Malaysia, Thailand, and Indonesia). Specifically, this research will assess the theoretical and empirical aspects of the relationship between politics and share performance to identify existing gaps for future studies. This study has identified several crucial aspects from theoretical, operational, measurement, contextual, and methodological perspectives in empirical research. Moreover, the results of previous literature have not yet been generalized to a broader context, sector, and population. Furthermore, this study has proposed various research avenues to facilitate a deeper understanding of the relationship between politics and share performance. Based on this study, it can be concluded that previous research findings on the relationship between politically connected firms and share performance are still inconclusive and inconsistent. Finally, the implications of this study for policy, theory, and practice are discussed.
THE EFFECTS OF USING MNEMONICS "INVESTIGATION" WITH THE HELP OF INDEX MULTIPLICATION TABLES AND COOPERATIVE LEARNING ON THE MATHEMATICAL ACHIEVEMENT OF LOW ACHIEVING STUDENTS
Authors: John D. Sibatu Mariani , Siew Nyet Moi
Published: October 2023

Low-achieving students often experience problems in learning mathematics, especially in Index Multiplication, one of the topics that students need to master. Therefore, this study aims to determine the effects of using the SIASAT acronym mnemonic technique with the help of index multiplication table and 'Think-Pair-Share' cooperative learning on the achievement of low-achieving students in index multiplication. This quantitative study used a quasi experimental design with two groups which comprised of 40 students in the control group and another 40 students in the treatment group. The control group followed conventional learning with teacher centered approach while the treatment group was exposed to the use of mnemonic acronym SIASAT, indices multiplication table and Think-Pair-Share cooperative learning. Findings showed that the students in both groups improved their scores from the pre-test to the post-test. However, the achievement of students in the treatment group was greater than the control group. This study has shown the effectiveness of using mnemonic acronym SIASAT, indices multiplication table and Think-Pair-Share cooperative learning in improving students’ achievement in indices multiplication. Hence, teachers need to be creative and innovative as well as proactive in developing various approaches, techniques and teaching aids that can help low-achieving students in learning mathematics.
UTILIZING DEEP LEARNING ON WEB APPLICATION FOR COVID-19 PNEUMONIA DETECTION
Authors: Nandagobalan Nheelam Mitthera , Chaw Jun Kit
Published: October 2023

Quarantining Coronavirus (COVID-19) patients is a critical measure to prevent the spread of the disease, thus it is important to perform the correct diagnosis quickly. Among other diagnosis tools, radiograph scans exist as one of the common screening methods for detecting COVID-19. This study aims to reduce the healthcare workers’ burden by mitigating the impacts of COVID-19 pneumonia by developing an image classification system to assess radiographs in an accurate and timely manner. The proposed work also assists junior radiologists in familiarizing themselves with reading radiographs confidently using localization features through Explainable Artificial Intelligence. This project focuses on the detection of COVID-19 pneumonia in a multi-classification environment by pre-trained convolutional neural network models such as Inception-V3, VGG-16, and VGG-19. The overall system’s idea is to first perform transfer learning based on the binary classification of Normal and Pneumonia. The knowledge is then transferred to the task-specific models to classify COVID-19, bacterial, viral pneumonia, and normal. Out of all the models, VGG-19, the multiclass CNN model outperformed others by achieving a 99.27% accuracy in detecting COVID-19 in X-rays. The model also has the highest overall accuracy of 85.59% compared to multiclass Inception-V3, VGG-16, VGG-19, and the ensemble model. It was then chosen to be deployed as the Web Application where users are able to pass an input of radiograph to get an output with the label classifying whether the patient is infected with COVID-19 pneumonia, viral pneumonia, bacterial pneumonia, or normal together with highlights on the infected areas of lungs.
State and prospects of development of scientific and technical activity in the field of cross-border cooperation
Authors: Ihnatsevych S. P.
Published: October 2023

Cross-border cooperation is one of the key elements of economic development in border areas. While governments encourage the development of cross-border cooperation by minimizing the impact of borders on economic processes, in practice, there is no direct connection between the level of border “openness” and the activation of scientific and technical activity in border regions. The nature of this connection is considerably more complex, which is the focus of this article. The article examines the factors influencing the development of cross-border cooperation in general, and scientific and technical activity in particular. It also explores the dimensions of innovation systems in the field of cross-border cooperation. In conclusion, it outlines the prospects for the further development of scientific and technical activity in border areas, taking into account the influence of borders on the effectiveness of cross-border cooperation.
Production of chocolate paste with malt filler
Authors: Pivovarov O. A. , Kovalоva O. S. , Puhach А. М. , Kirianova K. D.
Published: October 2023

The work shows the expediency of using pumpkin malt in the production of chocolate paste. The novelty consists in the creation of an innovative product with a balanced composition and an ideal ratio of filler (pumpkin malt) to chocolate mass. The developed recipe has increased nutritional value and high quality, confirmed by organoleptic indicators. Due to the addition of pumpkin malt, the content of protein, fiber and essential substances in the chocolate paste increases. In the course of experimental research, the quantitative presence of macro- and micro-elements, proteins was determined, and the composition of the amino acid crust of pumpkin malt was analyzed. The developed product is recommended for consumption by people who take care of their health, people with diabetes, athletes, children and generally all segments of the population.
The Role of Governance on Trust in Public Administration on the 100th Anniversary of the Republic: A Local Governance Analysis
Authors: URAL USLAN Yurdanur , ERTEN Şerafettin
Published: October 2023

The Republic, at its core, is a political system based on sharing, participation, and trust. Therefore, the state of the relationship between the government and the citizens is of paramount importance for the health of the system. The aim of this study is to elucidate a small part of this relationship at the local level on the occasion of the 100th anniversary of our Republic. In this context, the study attempts to analyze the impact of good governance practices on trust in public administration. This is because the level of trust that citizens have in public administration is one of the key determinants of the distance in the state-citizen relationship. Additionally, it is acknowledged that well-functioning governance mechanisms also have an impact on trust in public administration.
The study, the impact of the governance practices of responsiveness, accountability, transparency, and participation on trust was analyzed. Data were collected from 367 citizens living in the Uşak province (Turkey) through face-to-face and online surveys. The Structural Equation Modeling analysis revealed that all four dimensions of governance had a statistically significant positive effect on citizens' trust in public administration. The lowest impact on trust was observed in the dimension of participation. As a result, it can be said that well-functioning governance mechanisms and processes are a necessity to enhance citizens' trust in public administration at the local level. Furthermore, the development of methods that encourage greater citizen participation in these mechanisms and processes will contribute to increasing trust.
Dlaczego Polacy pomagali Ukraińcom? Typologia powodów zaangażowania w pomoc ukraińskim uchodźcom
Authors: Kalinowska Katarzyna , Krakowska Katarzyna , Sałkowska Marta
Published: October 2023

Celem artykułu jest odpowiedź na pytanie, dlaczego Polacy w tak aktywny i życzliwy sposób pomagali Ukraińcom w pierwszych miesiącach po agresji rosyjskiej na Ukrainę. Intensywność pomocy udzielonej przez polskie społeczeństwo osobom uchodźczym z terenów objętych wojną przybrała formę zrywu narodowego, co zaskakuje w kontekstach zarówno wcześniejszych animozji związanych z przeszłością obu narodów, jak i społecznej niechęci do przyjmowania uchodźców w Polsce. W tekście zajmujemy się wyjaśnieniem przyczyn entuzjazmu pomocowego Polaków. Empiryczną podstawą tekstu są badania jakościowe prowadzone między marcem a wrześniem 2022 roku metodami obserwacji uczestniczącej oraz wywiadów pogłębionych w środowisku osób pomagających uchodźcom z Ukrainy. Wynikiem analizy jest typologia powodów zaangażowania w pomaganie, w której wyróżniliśmy i opisaliśmy decyzje o charakterze: (1) etycznym, (2) społecznym, (3) patriotycznym, (4) emocjonalnym, (5) terapeutycznym, (6) tożsamościowym, (7) materialnym.
Assessing Media and Security Agencies Relationship in Governance of Niger Delta, Nigeria
Authors:   WellSpring University, Benin City, Nigeria, Udo Akpan
Published: October 2023

Purpose: This work is an assessment of the relationship between media and security agencies in the Niger Delta region, Nigeria. The objectives were to assess reasons for frequent clashes between media and security agencies against press freedom while also suggesting measures of reducing face-offs. Research methodology: The research was a thorough opinion survey of 19,215,351 persons through a sample size of 400 persons in four states of the Niger Delta region of Nigeria. The states taken were Akwa Ibom, Delta, Cross River, and Rivers states. 400 questionnaires were distributed to residents for answers on the variables of the research. The social responsibility and media authoritarian theories were adopted in a theoretical framework. Results: The collated data from 375 persons representing 94 % against 25 persons or 6%, shows that the clash between media and the security agencies was very regular as security agencies noticeably enforce fear and intimidation at events. Limitations: The study was limited to only four states of Akwa Ibom, Delta, Cross River, and Rivers states out of nine states that make up the Niger Delta region of Nigeria. Contribution: The media and the security agencies should maintain practitioners’ regular training to keep abreast of democratic human rights and ethics in the discharge of duties. The present study will also theoretically contribute to the academic and theoretical richness as well as promote the culture and literature of social responsibility in the field of communication, governance, social civic service, and especially in the field of media literacy. It has effective significance and requisites.
Peningkatan Literasi Keuangan dan Kepedulian Ekonomi Anak berbasis Pretend Play bagi Orang Tua
Authors:   Universitas islam Riau, Riau, Suyono Akhmad , Nurhuda Nurhuda ,   Universitas islam Riau, Riau, Sari Merlina ,   Universitas islam Riau, Riau
Published: October 2023

Purpose: The level of financial literacy of the Indonesian people is still relatively low, making it necessary for citizens to have an increase in financial literacy. This is especially so for children, because this consumptive behavior is starting to be imitated by children along with the increasing number of advertisements on TV and social media. This community service activity (PKM) aims to provide financial literacy assistance to young children by using the pretend play method which is very appropriate for the stages of early childhood development in order to increase the habit of saving money Methodology: This activity was carried out using mentoring and socialization methods as well as a grand launching of books and financial literacy media Result: The event ran smoothly and was full of appreciation from the participants who attended. The context of play makes children happy in learning activities which will have an impact on increasing children's interest in learning. So, with an increase in children's interest in learning, it is hoped that the child's initiative will emerge in carrying out activities related to what is being studied. Limitations: Teach children to love saving Contribution: Parents are able to understand how important financial literacy is for early childhood and know the pretend play learning method in teaching financial literacy to children. In addition, this assistance can increase efforts to like to save in early childhood
Pengaruh Modal Usaha, Tenaga Kerja dan Lama Usaha terhadap Pendapatan Sentra Tahu di Desa Ledok Kulon Kecamatan Bojonegoro
Authors:   Universitas 17 Agustus 1945 Surabaya, Jawa Timur, Grendwipradita Etha Lorenza , Yasin Muhammad ,   Universitas 17 Agustus 1945 Surabaya, Jawa Timur
Published: October 2023

Purpose: The purpose of this study is that there is an influence of business capital, labor, and length of business on the income of the tofu center business in Ledok Kulon Village, Bojonegoro Regency. Methodology: This study uses quantitative methods with data collection techniques of questionnaires, interviews, and documentation. The method used is multiple linear regression analysis, determination analysis (R2), and hypothesis testing. This data collection technique was carried out by distributing questionnaires to 38 respondents, namely the Tofu Industry in Ledok Kulon Village, Bojonegoro Regency. Result: The results of this study indicate that it is partially significant, namely (1) business capital (X1) has a positive and significant effect on Tofu Sentra income which shows a Tcount value of 13.084 with a significance value of 0.000 and (2) Length of Business (X3) has a positive and significant effect on income the tofu center shows a Tcount value of 2.298 with a significant value of 0.28 while the variable (3) Labor (X2) has a positive but not significant effect on the income of the tofu business center which shows a Tcount value of 1.096 and a significance value of 0.281. Analysis of the coefficient of determination shows a value of 0.940 which means that the independent variables of company capital, labor and length of business have an influence of 94.0% on the income of the dependent variable, and the remainder reaches 6%. explained by other variables outside the research model of the audit fee, relevant information can be obtained.
Determination of the regulations of the influence of the characteristics of the rails on the form resistance of furniture panels made of beech wood of different constructions
Authors: Podibka T.I.
Published: October 2023

A regression relationship was obtained for predicting the dimensional stability of furniture panels, in which slats made of solid beech of different cross-sections, in particular 24 mm thick, wide (Bwidth = 36, 60, 84 mm) and the angle of inclination of the annual layers, Aangle: tangential 0-30º; semi-radial 31-60º; radial 61-90º. The results of this study made it possible to obtain a regression equation for determining the arrow of the deflection of furniture panels Sрн, depending on the variable factors - the angle of inclination of the annual layers (х1, Aangle) and the width of the blanks (х2, Bwidth). Both variable factors affect in different ways: an increase in the angle reduces the deflection beam, the width is directly proportional, that is, it increases the deflection beam with an increase in width. The first factor Aangle (x1) - the angle of inclination of the annual layers in the slats - has the greatest effect on the dimensional stability of furniture boards made of hardwood species, in particular common beech with alternating stacking. It was established that the influence of the second factor Bwidth (x2) on Srn compared to the first factor Aangle (x1) is 2.4 times smaller. It was found that an increase in width from 36 to 84 mm leads to an increase in the value of the deflection arrow by 128.17-169.75% for various angles, and an increase in the angles of inclination from 0 to 90 degrees also leads to a decrease by 145.57-234.81% for different widths. According to the results of experimental studies, it was found that an increase in the width of the rails from 1:1 to 1:3.5 (thickness - width ratio) leads to an increase in the deviation from flatness (by 128.17-169.75%); increasing the angle of inclination of the annual rings to the shield layer from 0 to 90° leads to an improvement in dimensional stability (by 145.57-234.81%).
Exploring the feasibility of outdoor indigenous games and songs to enhance play-based pedagogy in early childhood education
Authors: Matafwali Beatrice , Mofu Mubanga
Published: October 2023

Indigenous play activities are crucial to cross-cultural knowledge and practice and are gaining ground as a pedagogical approach in early childhood education settings. The study aimed at systematically documenting culturally and developmentally appropriate outdoor indigenous games that could serve as resource materials for play-based learning in ECE centres. Participants comprising teachers, parents, grandparents, and adolescent girls and boys were drawn from Lufwanyama district of Zambia.  Data was generated through Participatory Action Research to allow inter-cultural dialogue. Data was analysed using thematic categorisation. Results showed that documentation of indigenous games can serve as a resource capital for enhancing play-based learning practice in an early childhood education setting. The study further revealed that integrating indigenous games can strengthen home-school linkages through active community engagement. The study recommends that teachers can effectively implement play-based learning when the reservoir of developmentally appropriate indigenous games is easily accessible to them. We further argue for rethinking early childhood education pedagogical practice so that learning and development are seen as being influenced more by contextually responsive play and exploration, than by direct instruction and teaching.
Parenting styles and the connection with nature: A look into a nature program
Authors: Figueiredo Aida , Raposo Rosa , Bem-Haja Pedro , Costa Maria
Published: October 2023

Currently, there seems to be a decline in direct experiences of nature, with a consequent decrease in connection with nature, which could unavoidably result in negative consequences, especially in what concerns children.  With the goal of narrowing this ever-growing gap, as well as raising awareness for the importance of outdoor spaces/nature as promoters of development and learning, the Invisible Limits Project (IL) was founded. Thus, the present investigation aimed to better understand the enrollment motives, sociodemographic variables, parenting styles and Nature Relatedness (NR) of parents who enrolled their children in IL, as well as to analyze these same variables and identify parent profiles based on NR and frequency of nature contact, while additionally attempting to ascertain the role of contact with nature as a predictor of NR, all in an effort to rethink and improve existing educational offers. The investigation follows a comparative typology, counting 286 total participants, divided into an experimental group (n=135) - comprised of those who enrolled their children in IL - and a control group (n=151), to which the previous criterion did not apply. For the statistical analysis of the collected data, IBM SPSS Statistics v25, jamovi v1.6, JASP 0.16.1.0 and MaxQDA v2020.4 were used. In what pertains to the results, the main reason for parents to enrol their children in an educational experience in nature was the promotion of contact with nature. Additionally, there were no observable differences between groups, regarding both parenting styles and NR. Concomitantly, frequent contact with nature (both during childhood and throughout life) was determined to be a predictor of a higher NR. In view of the results and in view of the current climate changes, as well as life’s sustainability on the planet, further studies are required, in order to better understand one’s connection with nature.
PENDIDIKAN AKUNTANSI FORENSIK DAN INVESTIGASI PENIPUAN
Authors: Hanifah Hasna , Budi Yanti Harti
Published: October 2023

Tingginya kasus kecurangan yang terjadi di Indonesia, baik dalam sektor keuangan maupun publik telah menyebabkan banyak kerugian bagi masyarakat Indonesia, juga menjadi perhatian bagi dunia global. Tingginya kasus kecurangan tersebut memerlukan akuntan forensik yang handal dalam bidangnya termasuk dalam menginvestigasi penipuan yang terjadi dalam sebuah perusahaan/organisasi di Indonesia. Penelitian ini menjelaskan beberapa perumusan masalah, diantara lain tentang apakah apakah akuntansi forensik mempengaruhi kinerja auditor forensik, apakah kemampuan investigasi penipuan mempengaruhi kinerja auditor forensik, dan yang terakhir  tentang apakah pengalaman pengetahuan dan keterampilan investigasi forensik. Penelitian ini memiliki peran dan implikasi penting bagi para pembaca, terutama bagi para auditor, akuntan forensik, dan penyelidik penipuan. Teknik pengumpulan jenis data yang dipakai oleh peneiliti yaitu data primer dengan mendistribusikan kuesioner kepada para mahasiswa S1 Akuntansi yang terdaftar aktif pada universitas-universitas di Indonesia. Hasil yang didapatkan dalam penelitian ini yaitu Pendidikan Akuntansi Forensik juga Investigasi Penipuan berpengaruh terhadap Kinerja Auditor Forensik. Peneliti merekomendasikan kepada para peneliti selanjutnya untuk mengimplementasikan dan mengembangkan hasil dari penelitian ini agar hasil dari penelitian ini menjadi lebih baik.
ANALYSIS OF PRESSURE AND OPPORTUNITY FACTORS ON FRAUD OF FINANCIAL REPORTS IN MANUFACTURING COMPANY
Authors: Ainun Lulu , Yanti Harti Budi
Published: October 2023

Fraud is an act of an individual or a group of people that aims to generate personal or group benefits from the actions taken, including actions that can harm other individuals and business entities. The purpose of this study is to test, and provide empirical evidence about the effect of financial stability, external pressure, financial targets, and the effectiveness of oversight of fraudulent financial reporting. This type of research is quantitative research with purposive sampling technique. The population of this study is manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2019-2021 with a sample of 27 companies. The statistical data analysis method used is panel data regression. The conclusion of this study is that financial stability and effectiveness of supervision have a positive effect on fraudulent financial reporting, while external pressure and financial targets have a negative effect on fraudulent financial reporting.
CUSTOMER/SOCIETY INFLUENCE, APPLICATION OF ISO 14001 (REGULATION), ENVIRONMENTAL CONSERVATION COSTS, MORAL AND CORPORATE SOCIAL RESPONSIBILITY ON ENVIRONMENTAL MANAGEMENT ACCOUNTING PERFORMANCE
Authors: Ghalda Anita , Yanti Harti
Published: October 2023

With the existence of new learning in the field of environmental accounting and the importance of the environment for the community. Researchers made this study with the aim of examining the influence of Customers/Society, ISO 14001, Environmental and Moral Conservation Costs and Corporate Responsibility on Environmental Management Accounting Performance. Researchers used primary data collection techniques, where the respondents of this study were active employees in the manufacturing industry. The results of this study are Corporate Morale and Responsibility have a positive effect on Environmental Management Accounting Performance. Whereas Customers/Society, ISO 14001, and Environmental Conservation Costs have no effect on the Performance of Environmental Management Accounting. The researcher recommends for further research to further develop the research by adding samples and variables to further refine the research.
Tree Architecture & Blockchain Integration: An off-the-shelf Experimental Approach
Authors: Varveris Dimitrios , Styliadis Athanasios , Xofis Panteleimon , Dimen Levente
Published: October 2023

Temporally sensitive tree modeling and urban park spatially explicit simulation offer advantages to large-scale landscape planning and design, especially in the context of smart applications for virtual parks and forests, while Blockchain technology provides collaborative engineering, data integrity, and information confidence. A proof-of-concept 2.5D tree architecture and Blockchain integration technique (distributed Internet-of-Trees images, “IoTr-images”) was presented as a low-cost metaverse case study that affects the forest monitoring and digital landscape architecture design infrastructures. At the core of the proposed feature-based parametric modeling methodology is a 2.5D tree CAD model composed of two perpendicular 2D tree frames on which recorded tree texture has been assigned. A “Batch command-line programming” technique has been implemented, as a user-defined routine at the top of a commercial CAD platform, to describe the proposed off-the-self method and to create tangible tree-image NFT tokens (Internet-of-Trees-images Blockchain). As important findings were recorded, the add-in planning intelligence, the superior data integrity, and confidence, the offline relaxed error-free CAD design, and the superiority in terms of time and cost compared to traditional 3D tree modeling methods (laser scanning, close-range photogrammetry, etc.); as well as the satisfactory tree modeling accuracy for smart forest monitoring and landscape architecture applications. The proposed 2.5D parametric tree model added new value to the CAD-Blockchain integration industry because a plain “Blockchain/Merkle hash tree” tracks tree geometry growth and texture change temporarily with simple parametric transactions (i.e. controlled hash tree magnification/scaling). So, metaverse functionality (decentralized, autonomous, coordinated, and parallel design; same-data sharing; data validation), modification and redesign ability, and planning intelligence are effectively supported by the proposed technique. Main contributions are regarded as the ability for smart forest distributed surveillance and collaborative parallel landscape architecture design, open-source Web-based educational simulations, as well as the potential for off-the-shelf contractual collaborative frameworks (smart contracts between designers and clients). Stratification based on forest types improved above-ground biomass (AGB) estimation, especially when AGB was greater than 500 Mg/ha, using the proposed “IoTr-images” technique. So, this research provides new insight into AGB modeling and monitoring. Finally, the proposed method’s robustness has been validated by performance evaluation testing.
A Network, Content, and Sentiment Analysis of Tweets about the Greek Ministries
Authors: Kotzaivazoglou Iordanis , Pechlivanaki Ioanna , Kydros Dimitrios , Vrana Vasiliki
Published: October 2023

Twitter has been widely acknowledged as a crucial platform for political communication and deliberation. In this sense, research on information extraction from Twitter is growing rapidly but usually uses sentiment analysis in various aspects. The purpose of this study is to examine the networks of Twitter interactions among formal and informal political actors, as well as to identify the key topics of discussion and the sentiments conveyed by users about the 19 Greek ministries, by proposing a combination of three methods that includes not only sentiment, but also social network and content analysis. The research findings showed that not all ministries receive equal attention, resulting in interesting differences among them. Such a study can provide insights into the public’s views, reactions, and concerns, and may help governments and/or ministries better understand and align their policies and communication with them. In addition, the proposed framework offers a multifaceted exploration of Twitter interactions, discussions, and sentiments that may be applied virtually in every large-scale, public or private organization.