bluuebunny/crossref_metadata_2025 huggingface dataset:
The Trends and Challenges of Money Mule Investigation by Malaysian Enforcement Agency
Authors: Abdul Rani Mohd Irwan , Zolkaflil Salwa , Syed Mustapha Nazri Sharifah Nazatul Faiza
Published: July 2024

This article discusses the roles played by the enforcement agency, the current money mule situation, and the challenges faced by enforcement agency investigation officers in money mule investigations. An interview with informant from one of the Malaysian Enforcement Department, was conducted to gather his insights. An enforcement officer launches a money mule investigation based on the victim’s police report or Suspicious Transaction Report (STR). Investigation into money mule cases received by law enforcement agency is guided by Penal Code 424 and AMLATFPUAA 2001, which clearly expound the offence implicated in the money mule syndicate. The output from the interview is analysed under content analysis, whereupon the large amount of extracted information is summarised and arranged into important themes that address the research objective. The major challenges faced in criminal investigation include lack of cooperation from telco, delayed response from banks when requested to provide crucial information, wrong public perceptions on enforcement agency’s aggressiveness to fight money mule, lengthy investigation procedure, limited resources and lackadaisical attitude towards money mule threat. The challenges undermine the fight to eradicate the money mule phenomenon, one of the most critical financial crime threats in Malaysia. A slew of changes that enforcement agency is keen to see are proposed, including a more proactive telco regulator, a shorter processing period by banks in responding to production orders from enforcement agencies, and a steeper involvement by the media to build public awareness.
Ownership Structure and Financial Reporting Quality of Listed Non Financial Firms in Nigerian: The Moderating Role of Audit Committee
Authors: Alhassan Ismail , Jibrin Ali , Amadu Buhari
Published: July 2024

The aim of this study is to evaluate the moderating role of audit committee on the relationship between ownership structure and financial reporting quality of listed non-financial firms in Nigeria. The study used annual reports from 41 listed non-financial firms in Nigeria between 2010 to 2021 period. The study used causal research design approach. The analysis was done using descriptive statistics and multiple regression technique using Generalised Method of Moment (GMM). The findings of the study show that there is significant relationship between ownership structure and financial reporting quality and audit committee can effectively moderate their relationship. The study therefore, rejects all the null hypotheses formulated. The implications of the study are that regulators and policy makers, may encourage more shareholders representation in audit committee of listed companies and mandate financial expertise to all audit committee members. The study concludes that presence of institutional, managerial and foreign ownerships as well as sound audit committee are important for improving firms' financial reporting quality. The study therefore, recommends that in order to enhance the reporting quality, management of listed non-financial firms in Nigeria should ensure that they have effective and functional audit committee. The ownership structure should also be strengthened in order to assist in improving financial reporting quality and also improve relevance and reliability of annual reports and make it easier for the stakeholders to make appropriate decisions relevant to their needs.
Control of the physical and technical fitness of elite professional rugby union players
Authors: Kvasnytsya Oleh , Tyshchenko Valeria , Ivanska Olena , Ivanenko Stanislav , Halemendyk Julia , Plakhotniuk Oleh , Ferenchuk Bohdan , Rybak Leonid , Potapova Larisa , Pozmogova Natalia
Published: July 2024

Background. Rugby is one of the most popular sports abroad, that must have good physical, psychological, physiological, functional, technical condition for every athlete. The search for set of tests for monitoring the physical and technical fitness to achieve the successful performance of an athlete or a team in major competitions in Elite Professional Rugby Union Players continues to be an urgent problem.
Purpose. This study aims to substantiate and develop a set of tests for monitoring the physical and technical fitness of rugby players aged 17-18.
Material and Methods. There were eighty-seven male rugby players aged 17-18 from Ukrainian National team U18. All athletes volunteered to participate in the research. The following research methods have been used to solve the tasks of the research: analysis and synthesis of literature of the research topic; pedagogical observations; testing the technical, tactical and physical fitness; methods of mathematical and statistical analysis which are scientifically based and are widely used in sports science (correlation and factor analysis).
The object of research is the indicators of the technical, tactical skills and physical fitness of 17-18 years old rugby players.
Results. The authors offer the unified testing program and general quantitative criteria in the tests. Two approaches have been used as the main criteria for the informative tests – logical one, based on the explanation of physiological mechanism that determine high efficiency of players in the conditions of gaming activities, and empirical approach, based on the information about the factor structure and the validity of the tests used for these purposes. Information on the level of fitness of players at each stage can be used selectively in connection with aims and objectives that contribute to the management of the training process in general.
Conclusions. With the help of motor and ergonomic tests, a general set of guidelines has been substantiated, which allowed to assess the state of technical, tactical and physical fitness of rugby players aged 17-18.
Effects of 5-week detraining period on body composition of professional soccer players
Authors: Causevic Denis , Mustafovic Emir , Rani Babina , Klacar Slobodan , Ibrahimovic Mirza , Panaet Adelina Elena , Hodžić Amila
Published: July 2024

Purpose. The aim of the study was to examine the effects of five weeks detraining period on body composition changes in elite professional Indonesian male soccer players.
Material and methods. The body composition of 24 top-level male soccer players (age: 26.33 ± 4.06 years) competing in First League of Indonesia was measured before and after the 5-weeks detraining period. Body composition variables, including body mass, body fat percentage, fat-free mass, and total body water percentage, were measured using the bioelectrical impedance method.
The results. The paired samples T-test showed significant changes in the means of body composition variables for body fat percentage, fat-free mass, and total body water percentage. Mean values for body fat percentage increased during the detraining period from 10.87 ± 2.47% to 11.98 ± 2.75% (10.3%). A decrease in mean values for fat-free mass (61.34 ± 5.74 kg to 59.80 ± 6.22; 2.49%) and total body water percentage (from 65.13 ± 1.84% to 64.40 ± 1.99%; 1.12%) was observed. No significant changes occurred in body mass (from 69.05 ± 8.07 kg to 69.05 ± 8.48 kg; 0.04%) from initial to final testing.
Conclusions. Since there was a significant difference in body fat percentage, fat-free mass, and total body water percentage% before and after detraining period., it is suggested that 5 weeks of detraining period.  for the professional soccer players may not be necessary, and the duration should be shortened to maintain body composition status.
ANALISIS BERPIKIR KRITIS MATEMATIS DALAM PEMECAHAN MASALAH DI SMK NEGERI 4 KUPANG
Authors: Puas Sahura , Zulfikar Ryan Nizar , Rukman Nia Kurniaty
Published: July 2024

This study aims to analyze the ability to think critically mathematically in solving problems at class IX at SMK Negeri 4 Kupang. This type of research is descriptive research with a qualitative approach. The data collection technique used was a written test with a total of three description questions and interviews. The subjects in this study were three students who were selected from 30 students in class IX at SMK Negeri 4 Kupang. Among them are students with high critical thinking skills, students with moderate critical thinking skills and students with low critical thinking skills to be interviewed regarding the answers they have written and explore critical thinking from the subject. In analyzing the data there are several parts, namely data reduction, data display, and consultation drawing/verification. Data reduction (Data reduction), Data presentation (Data display). The results of this study indicate that students who have high abilities (R1) fulfill the six indicators of critical thinking. Students who have moderate abilities (R3) who meet several indicators of the six indicators of critical thinking. Among them, a) Focus, b) Reason, c) Inference, d) Situation, e) Clarity. Students who have low abilities (R28) only fulfill a few critical thinking indicators, including, a) Focus, b) Situation, c) Clarity.
Н. АЙТҰЛЫ ПОЭЗИЯСЫНДАҒЫ ТАБИҒАТҚА ҚАТЫСТЫ КОНЦЕПТІЛЕР
Authors: Самекбаева Э.М. , Токсамбаева А.О. , Муканова Каршыга
Published: July 2024

Бұл мақалада қазақтың көрнекті ақыны Несіпбек Айтұлының шығармашылығындағы «Табиғат» концептілері қарастырылады. Ақын өлеңдеріндегі жанды сөз образдары жан-жақты қарастырылып, ақынның шебер тіл кестесіне талдау жасалады. Автор өлеңдеріндегі «Табиғат» концептілерінің лексикалық-семантикалық топтарынан мысалдар келтіріліп, оларға қазақ танымы тұрғысынан талдау жасалады. Автордың поэтикалық мәтіндеріндегі көркемдік бейнелеу құралдарымен қатар, мақалада ақындық шығармашылық шығармашылықтың ерекше үлгісі ретінде қарастырылады. Несіпбек Айтұлы шығармашылығындағы «Табиғат» концептілерінің белгілі бір контексте бейнеленуі, олардың эстетикалық сипаты, поэтикалық шығармашылық бітімі автор мен оқырманның өзара біте қайнасуы негізінде беріледі. Мақалада Несіпбек Айтұлының поэтикалық мәтіндеріндегі тілдің бейнелі және экспрессивті құралдарына негізделген теңеу, эпитет, метафораларға талдау жасалады. Сондай-ақ, мақалада «Табиғат» концептілерінің құрылымы мен оның адам әлемінің бейнесін құрудағы рөлі қысқаша сипатталады. "Табиғат" концептілері қарастырылып отырған поэтикалық мәтінде жыл мезгілдері, табиғат бояулары, табиғат дыбыстары, күн, аспан, құстар, жел, жаңбыр, қар және т.б. бірліктерді қамтиды. Мақалада нақты әлеммен қатар, табиғаттың сұлулығы бар әлемнің тұтас бейнесі туралы айтылады.
Кілт сөздер: концепт, концептуалды талдау,  теңеу,  метафора, поэтика, дүниенің концептуалды бейнесі, лингвомәдени концептілер.
Penerapan Model Pembelajaran Quantum Teaching dalam Menumbuhkan Keterampilan Berpikir Kritis pada Peserta Didik di SMA Mekar Arum Cileunyi
Authors: Yanuar Ripki , Saloko Angger
Published: July 2024

Keterampilan berpikir kritis merupakan keterampilan yang harus dimiliki oleh peserta didik, dikarenakan keterampilan berpikir kritis dapat membantu peserta didik dalam memahami materi pembelajaran dikelas dan juga berguna bagi peserta didik dilingkungan masyarakat kelak, berdasarkan hal tersebut keterampilan berpikir kritis peserta didik harus ditumbuhkan pada saat pembelajaran. Penelitian ini bertujuan untuk mengetahui penerapan model pembelajaran Quantum Teaching dalam menumbuhkan keterampilan berpikir kritis peserta didik pada pembelajaran PPKn, penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif deskriptif, Metode pengumpulan data pada penelitian ini menggunakan observasi, wawancara dan dokumentasi terhadap guru dan peserta didik di SMA, pengambilan data dilakukan di SMA Mekar Arum Cilenyi pada kelas X MIPA 1, Hasil penelitian menunjukan bahwa penerapan model pembelajaran Quantum Teaching mampu menumbuhkan keterampilan berpikir kritis peserta didik yang meliputi; keterampilan merumuskna pertanyaan, menyampaikan argumen, mengumpulkan informasi dan mempertahankan argumen dan membuat kesimpulan pada saat pembelajaran berlangsung.
Generalized class of synthetic estimators for small areas under systematic sampling scheme
Authors: Pandey Krishan K. , Tikkiwal G. C.
Published: July 2024

This paper defines and discusses a generalized class of synthetic estimators for small domain, using auxiliary information, under systematic sampling scheme. The generalized class of synthetic estimators, among others, includes the simple, ratio and product synthetic estimators. Further, it demonstrates the use of the generalized synthetic and ratio synthetic estimators for estimating crop acreage for small domain and also compares their relative performance with direct estimators, empirically, through a simulation study.
Fostering Student Success: The Synergistic Effects of Family Climate and School Environment
Authors: Sehgal Richa ,   Education Department, Panjab University, Chandigarh, Kaur Amandeep ,   G.H.G. Harprakash College of Education for Women, Sidhwan Khurd, Ludhiana
Published: July 2024

This paper delves into the notable, interconnected tasks of family climate and school environment in stimulating student success. It also traverses how these two important influences work synergistically – meaning their combined effect is more than the total of their individual parts – to determine student academic achievement, emotional well-being, and overall development. The paper analyzes the features of positive family climates and supportive school environments, pointing up factors such as communication, parental involvement, clear expectations, and a sense of belonging. It then examines the research on the synergistic effects of these factors, demonstrating how a healthy home environment can amplify the benefits of a positive school experience, and vice versa.
Conceptualizing Digital Economy: Unraveling Its Evolution and Impact in India
Authors: Devi Bimla ,   Government College for Women, Hisar, Haryana
Published: July 2024

The present study is an exploration into the historical development of digital economy and its implications in Indian context. The study adopted explorative cum analytical research approach to garner insights into the subject matter. Secondary data sources including journals, books and government reports are main stay of the research to draw the precise inferences. In this context, the key inferences of the study have outlined that the advent of technology advancements has significantly altered global socio-economic interactions. The evolution of the digital economy in India showcases a transformative journey marked by technological advancements, policy initiatives, and changing consumer behavior. India is quickly becoming the world’s leading country in the digital economy. Digital technologies, industries, and services exert a substantial influence as stabilizers, lubricants, and enhancers in comparison to the physical economy. As a result, they are regarded as pivotal approaches to mitigate the crisis and drivers of economic growth. Through a number of programmes, including Made in India, Startup India, and Digital India, the Indian government has been aggressively encouraging the use of digital technologies. These programmes seek to improve the adoption of digital technology across a range of industries, including healthcare, education, and agriculture, while also fostering an atmosphere that supports the growth of start-ups. India’s economy and society have been greatly impacted by the digital economy. It has increased production, produced jobs, and given more people access to opportunities and services. E-commerce, digital payments, and online education are just a few of the new industries and business models that have emerged as a result of the expansion of the digital economy.
International experience and recommendations on audiological screening of schoolchildren: review.
Authors: Alsharjabi E. , Kashchenko A. , Chibisova S. , Tavartkiladze G. , Chuluunbaatar S.
Published: July 2024

Permanent childhood hearing loss is crucial for speech development and restricts learning abilities. Universal newborn hearing screening programs are well established to detect congenital hearing loss and address the need of hearing-impaired babies. Progressive or acquired permanent hearing loss can manifest later due to genetic causes, intrauterine or postnatal infections, middle ear diseases and excessive exposure to noise when listening the personal audio devices. The hearing loss prevalence in the population of 9 year-olds three times higher compared with newborns. School hearing screening is a part of hearing across the lifespan conception. The article presents international experience and recommendations for the organization of school hearing screening programs. A school-entry hearing test is mandatory, other grades might be screened also. The basic method is pure tone audiometry at frequencies of 500, 1 000, 2 000, 4 000 Hz at 20 dB. Otoscopy and tympanometry can be performed also, while whisper voice speech test is of low sensitivity. The main hearing screening issue is low follow-up of referrals to ascertain audiological assessment. Modern approaches to the prevention of hearing loss in schoolchildren and management of hearing impairements are described. Planning of hearing screening programs requires sufficient human and logistical resources, monitoring of results and quality improvement, all stakeholders engagement.
Psychological Factors of Effectiveness in Speech Rehabilitation After Laryngectomy: a Case Study
Authors: Magomed-Eminov M. , Uklonskaya D. , Reshetov D. , Zborovskaya Y. , Matveeva S.
Published: July 2024

Relevance. The purpose of the study was to reveal and describe psychological factors of effectiveness in voice rehabilitation after laryngectomy. Authors submit the results of speech rehabilitation work of speech pathologist with patient M., who achieved alaryngeal communication without any limitations under conditions of extremely problematic state of health. Description of the clinical observation. Rehabilitation of voice function was conducted according to an esophageal speech training method. To study in detail the motivation of patient M., a narrative psychological interview and standardized tests were conducted. Despite the poor health, a lot of complex diagnoses and poor preconditions for speech rehabilitation, patient M. showed great success in alaryngeal communication, which is not always typical for patients with less severe conditions for rehabilitation. Conclusion. The study shows that the effectiveness of the alaryngeal speech rehabilitation course after laryngectomy can be ensured by meaning work of personality, designing creative motivation, focusing on asserting and affirming life, and creating new meanings.
Complex Rehabilitation of Patients with Defects and Deformities of the Maxillofacial Region Using the Method of Autografting of Adipose Tissue
Authors: Chkadua T. , Visaitova Z. , Ibragimova K.
Published: July 2024

he Central Research Institute of Oral and Maxillofacial Surgery has extensive experience in treating patients with and deformities of the maxillofacial region. This article presents clinical cases of lipofilling as an additional method in the complex reconstructive-surgical treatment and also as a method of choice for complete patients of this group.
Familial Case of Porphyria with an Epileptic Seizure in the Moscow Region
Authors: Latypov A. , Kotov S. , Proskurina E. , Sidorova O. , Kotov A.
Published: July 2024

Objective a clinical case of a 37-year-old patient with familial acute porphyria is presented (the patient's sister died at the age of 28 during an attack of acute porphyria). Material and methods: we used a qualitative urine test for porphyria with Erdich reagent and quantitative determination of porphyrins (porphobilinogen and delta-aminolevulenic acid on a spectrophotometer “Hitachi 3900”. Results.The attack began with pain in the abdomen and lower back, tachycardia, arterial hypertension during menstruation. After taking ketorol and surgical intervention, tonic-clonic convulsions developed with involuntary release of pink urine. CT of the brain shows signs of ischemic cerebrovascular accident in the parietal region of the right hemisphere. There was a decrease in the level of hemoglobin in the blood and APTT. A urine test for porphyria was positive. Porphobilinogen and delta-aminolevulinic acid in the blood are elevated. After the appointment of glucose at a dose of 300 g of dry matter per day in an oral solution, the condition improved. Conclusion. The presented case demonstrates the difficulties in diagnosing and managing patients with acute porphyria, despite the awareness of the attending physicians about this disease. The patient developed an epileptic seizure and brain damage according to CT, which could be posterior reversible encephalopathy. To improve the efficiency of diagnosis and treatment of porphyria in all laboratories, a simple and cheap qualitative urine test for porphyria with Ehrlich's reagent should be organized and Hitachi 3900 spectrophotometers should be purchased at regional medical centers. Informed Consent Statement: Informed consent was obtained from all subjects involved in the study.
Changes in DOPAC, 3-MT, DOPAC/DA, HVA/DA, 3-MT/DA in the Hippocampus After Simulated Septoplasty and Maxillary Sinusotomy
Authors: Kostyaeva M. , Shalamov K. , Korolev A. , Kastyro I. , Shilin S. , Shishkova D. , Pinighina I. , Mironov N. , Inozemtsev A. , Popadyuk V.
Published: July 2024

Objective: to evaluate changes in DOPAC, 3-MT, DOPAC/DA, HVA/DA, 3-MT/DA in the hippocampus after simulation of septoplasty and maxillofacial surgery in rats. Materials and methods. Simulation of operations was carried out on male Wistar rats under general anesthesia with Zoletil 100 solution. In group 1, septoplasty (n=10) was simulated by the standard method by zigzag scarification of the nasal mucosa. In group 2 (n=10), dental implantation with a titanium implant was performed after the implant bed was formed using drill. In group 3 (n=10), only implant bed was made in the alveolar ridge of the upper jaw without subsequent manipulations. In group 4, 10 rats underwent sinus lifting with bone chips with immediate implantation of a titanium implant. In group 5 (n=10)– with the help of a micro drill through a pre-formed implant bed in the alveolar ridge of the upper jaw, a maxillary sinusotomy was performed with damage to the mucous membrane of the ipsilateral maxillary sinus. Liquid chromatography with electrochemical detection was used to determine the concentration of dopamine (DA), homovanilic acid (HVA), 3,4-dihydroxyphenylacetic acid (DOPAC), 3- methoxytiramine (3-MT) in the hippocampal formation. DOPAC/DA, HVA/DA, 3-MT/DA were also determined. Results. The concentration of dopamine in the hippocampus, compared with the control, was significantly higher in group 5 and lower in group 4. The HVA concentration was significantly higher in group 2, group 5 (p<0.01) and group 1 (p<0.05). An intergroup comparison determined that the concentration of HVA was significantly higher in group 2, compared with the rest of the experimental groups (p<0.001). In groups 1, 3 and 4, this indicator was significantly lower compared to group 5 (p<0.01). The DOPAC level was significantly higher (p<0.01) compared to the control data. The concentration of 3-MT was significantly higher in groups 4 and 5 (p<0.001), as well as in group 1 (p<0.05) and in group 3 (p<0.01). Conclusion. After simulating sinus lifting with immediate implantation and dental implantation complicated by maxillary sinusotomy, there is an increase in the concentration of dopamine metabolites 3-MT, HVA and DOPAC, but at the same time a decrease in dopaminergic activity of the hippocampal formation, compared with simulation of septoplasty and simple damage to the alveolar ridge of the upper jaw. Such changes are markers of disruption of adaptation processes after surgery in the head and neck.
Advantages of bilateral cochlear implantation
Authors: Pashkov A. , Voevodina K. , Naumova I. , Popadyuk V. , Pashkova A.
Published: July 2024

The authors studied the indicators of speech intelligibility – a critical indicator of the effectiveness of cochlear implantation (CI) in patients with deafness. The purpose of the study was to compare results of speech audiometry in deaf patients with single-side and bilateral cochlear implantation (CI). The study was conducted inchildren aged 6 to 17 years with maturedspeech skills. The results showed that speech intelligibility in group with bilateral CI higher than in single-side CI group. Bilateral cochlear implantation has more potential for efficient speech rehabilitation than single-side CI.
Transient Macular Edema after Uncomplicated Cataract Surgery: Below the Surface
Authors: Beisekeeva J. , Samoylenko A. , Kochergin S.
Published: July 2024

To present analysis of 17 case reports of 17 patients who had an acute transient macular edema appeared after uneventful cataract surgery. Observations: In literature about 12 case series of toxic macular edema development after cataract surgery are described and all of them were accompanied by the cefuroxime intracameral usage. Also, there are reports of macular edema development after several weeks after uncomplicated phacoemulsification due to pseudophakic cystoid macular edema (Irvine-Gass syndrome) or due to vitreomacular traction syndrome. We observed a series of transient acute macular edema with 3,8% incidence occurring on the first days after uncomplicated phacoemulsification with IOL implantation that had no signs of vitreomacular traction or acute inflammation. Optical coherence tomography (OCT) was performed on patients complaining on blur vision and who had signs of macular edema by ophthalmoscopy. By OCT high and often extensive neuroepithelium and local pigment epithelium detachments were observed on the first day after surgery in 17 patients with quiet postoperative condition of the eye. The edema resolved on the 3-6-th day by standard phaco accompanying pharmacological treatment. In most cases posterior vitreous cortex was adjacent to the retina except 3 patients with posterior vitreous detachment in macular area. We found a paper by Costen M.T.J. et al. (2007) about the same striking appearance of maculopathy called by authors “A-sign” maculopathy because of A-shaped pattern on OCT images in 3 patients after routine cataract surgery. Yaman A (2008) and Panagiotidis D (2010) also reported same findings after uncomplicated cataract surgery. We compared our findings with 3 papers mentioned above, as well as with typical pseudophakic cystoid macular edema (CME) and vitreomacular traction syndrome. Conclusion: It’s obvious that observed case series are cefuroxime induced. But its comparison with CME in terms of morphology of the macula could improve our understanding of mechanisms of the interstitial fluid flow in the eye tissues.
Creation of an antioxidant gel for the prevention of viral diseases of the oral mucosa.
Authors: Samoilova M. , Kosyreva T. , Tuturov N. , Katbeh I. , Voeikova O. , Dragunova S. , Gharawi A. , Sakanyan M. , Ezhova D. , Chujkova V.
Published: July 2024

This article examines the effects of an antioxidant gel with astaxanthin on the elements of damage to the oral mucosa caused by the herpes simplex virus. The anti-inflammatory, immunomodulatory and wound-healing effects of this drug have been noted.
Determinan Kinerja Pegawai Keuangan Pemerintah Daerah di Kabupaten Buleleng
Authors: Susijuliantini Luh Winda , Prayudi Made Aristia
Published: July 2024

Latar Belakang: Sumber daya manusia menjadi penggerak utama untuk kelangsungan serta kelancaran sebuah instansi atau organisasi. Undang-undang dan peraturan yang berkaitan dengan pengelolaan keuangan dan pelaksanaannya telah memadai. Namun, masih ada penyimpangan dan penyalahgunaan dana publik dalam pengelolaan keuangan negara.
Tujuan: Penelitian ini dilakukan dengan tujuan untuk secara empiris mengevaluasi pengaruh profesionalisme dalam pengelolaan keuangan daerah, kecerdasan emosional, pemanfaatan sistem informasi akuntansi, dan kepemimpinan transformasional terhadap kinerja pegawai dalam konteks penyusunan laporan keuangan yang berkualitas.
Metode Penelitian: Penelitian dilakukan secara kuantitatif melalui distribusi kuesioner. Analisis data menggunakan regresi linier berganda untuk 67 responden dari kantor camat di Kabupaten Buleleng, Bali. Responden termasuk kepala subbidang keuangan, bendahara gaji, bendahara pengeluaran, dan staf keuangan.
Hasil Penelitian: Berdasarkan hasil penelitian, ditemukan bahwa profesionalisme dalam pengelolaan keuangan daerah, kecerdasan emosional, pemanfaatan sistem informasi akuntansi, dan kepemimpinan transformasional merupakan faktor-faktor yang berkontribusi positif terhadap peningkatan kualitas laporan keuangan.
Keaslian/Kebaruan Penelitian: Penelitian ini memberikan gambaran lebih detil mengenai penerapan pendekatan yang holistik dan terintegrasi dalam pengelolaan sumber daya manusia dan teknologi untuk mencapai kinerja yang optimal.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP HARGA SAHAM PADA PERUSAHAAN. (Sektor Industri Konsumsi Tahun 2019-2021)
Authors: Olpah Hermiliani , Murni Sri , Supheni Indrian , Sistyaningrum Dwi Feby
Published: July 2024

Abstract: Every year the share price of Manufacturing Companies fluctuates. This incident is due to several factors, namely internal factors and external factors. This research aims to find out whether internal factors consisting of ROA and EPS have an effect on stock prices and whether external factors consisting of the exchange rate and inflation have an effect on stock prices. This research uses quantitative research methods with a sample size of 51 consumer industry manufacturing companies registered on the IDX in the period 2019 - 2021. The data obtained were analyzed using the Statistical Program for Social Science. From the results of the hypothesis test, it was concluded that in particular ROA, EPS, Exchange Rates and Inflation had a positive and significant effect on share prices because the t value for the Return On Assets (X1) variable was 2.691 with a significance level of 0.095. This shows that t count > t table (2.691 > 2.013). The t value for the Earning Per Share (X2) variable is 3.248 with a significance level of 0.190. This shows that t count > t table (3.248 > 2.013). The t value for the Exchange rate variable (X3) is 2.763 with a significance level of 0.805. This shows that t calculated > t table (2.763 > 2.013). The t value for the Inflation variable (X4) is 2.575 with a significance level of 0.449. This shows that t calculated > t table (2.575 > 2.013). And based on the calculated F value of 11,971 > F table 2.57, then in accordance with the basis for decision making in the F test it can be concluded that the hypothesis is accepted or the variables Return On Assets (X1), Earning Per Share (X2), Exchange Rate (X3) and Inflation (X4) simultaneously influences the Stock Price variable (Y).
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT Akasha Wira Internasional Tbk Periode 2022-2023
Authors: Lestari Dini Dwi , Kusrahayu Dwi Puji , Najib M. Thoha Ainun
Published: July 2024

This research was conducted at PT Akasha Wira Internasional Tbk, the aim of this research was to determine financial ratio analysis to assess financial performance at PT Akasha Wira Internasional Tbk for the 2022-2023 period. The data collection method used in this research is to obtain information by looking at the data contained in financial report data and by using literature to obtain secondary data, references. The data analysis technique was carried out by comparing the financial ratios at PT Akasha Wira Internasional Tbk with the industry average for companies operating in similar fields. The results of this research state that the financial performance of PT Akasha Wira Internasional in 2022-223, if seen from the liquidity ratio, the company's financial condition is healthy, the solvency ratio shows that the company has a stable funding structure, the activity ratio shows that the company has several areas that require improvement. in operational efficiency, and finally the company's profitability ratio for 2022-2023 shows that the company is facing significant challenges in terms of profitability.
Centers for drama and comedy: Morphological processes during the COVID-19 pandemic
Authors: Jevrić Tamara , Babić Antić
Published: July 2024

A community is known by the language it keeps (Algeo 1991: 1). Abstract: The extraordinary COVID-19 pandemic took the world by surprise. Changes brought about by the pandemic were momentous and radical, resulting in an influx of medical terminology into the everyday vernacular. The medicalization of the language led to the emergence of pandemic-themed neologisms, with the employment of different morphological processes. The accessibility of the subject of neologisms, their collection and categorisation were facilitated through the means of the internet. The internet enabled interactivity between its users and swift dissemination of neologisms. The aim of this paper is to establish what new lexical units were created during the COVID-19 pandemic and determine whether they predominantly belong to the category of compounds as the most productive of all morphological processes, according to Plag (2002: 64). The corpus consists of tweets containing COVID-19 inspired neologisms collected from the social network formerly known as Twitter, now X. The analysis of the corpus has shown that the most productive of all morphological processes was compounding, followed by derivation, blending, analogy, conversion, clipping and abbreviation.
REGIONAL DEVELOPMENT DIRECTIONS OF THE FOOD INDUSTRY
Authors: Muradov Vugar Agamurad , Mammadov Parviz Haji
Published: July 2024

The purpose of the research is to clarify the directions of development of the food industry in different regions of the country.

The methodology of the research - the research work is done based on the existing theoretical and methodological basis.

The practical importance of the research - the results of the study can serve as a theoretical basis for future research on the problem.

The results of the research - the characteristic features of the food industry of Azerbaijan were analyzed in the research work, and information about the volume and types of products produced by the food industry of the regions was reflected.

The originality and scientific novelty of the research is revealed in the following provisions: 1. The optimal location of agricultural production in the country is of great importance in the direction of increasing the resource potential of economic regions; 2. In the development of the food industry in the regions, the implementation of state support in the further improvement of the supply of the population with the main food industry products, the increase of investment potential in them, the creation and development of modern and high-tech food industry enterprises are very important and have an irreplaceable role.
REFLECTION OF THE COMPETENCE MODEL OF A PEDAGOGICAL UNIVERSITY GRADUATE IN REGULATIVE DOCUMENTS
Authors: Temirgazina Zifa , Andruchshenko Olga , Sirlibaev Medet
Published: July 2024

This article examines the competency model of a graduate, which is based on the individual`s personal qualities and their readiness to apply the acquired knowledge, skills, and abilities. This article examines the competency model of a graduate, which is based on the subject’s personal qualities, his adaptability and willingness to apply acquired knowledge, skills and abilities in changing sociocultural conditions. The aim of this work is to identify the competencies that a graduate of a pedagogical university should possess, based on a content analysis of the regulatory documents of the Republic of Kazakhstan. These are the “State Compulsory Standard of Higher Education” and the “Teacher” Professional Standard”. It has been found that the SCSHE defines a set of general cultural, research, and communicative competencies. Professional competencies are formulated in the most general form without reference to the specific professional activity of a university graduate. The detailed description of graduate`s professional competencies of pedagogical universities should be based on the “Teacher” Professional Standard. Thus, a comprehensive and effective competency model of a teacher can only be developed by taking into account both the SCSHE and the “Teacher” Professional Standard.
Pengaruh Penggunaan Silase Limbah Sawi Putih (Brassica pekinensia L.) terhadap Konsumsi dan Kecernaan Energi dan Protein pada Ternak Babi Grower
Authors: Jems Ndolu Dedi , Sembiring Sabarta , Suryani Ni Nengah , Aryanta I Made S.
Published: July 2024

The aim of this research was to determine the effect of using chicory waste silage (Brassica pekinensis L) in rations on energy and protein consumption and digestibility in grower pigs. The livestock used were 12 grower phase landrace crossbreed pigs aged 3-4 months with initial body weights ranging from 29-52 kg and an average of 36 kg (CV = 17.72%). This research used an experimental method with a Randomized Block Design (RBD) consisting of four treatments and three replications so that there were 12 experimental units. The treatments used were R0: 100% basal ration, R1: 90% basal ration + 10% chicory waste silage, R2: 85% basal ration + 15% chicory waste silage and R3: 80% basal ration + 20% chicory waste silage. The variables studied were ration consumption, energy consumption, protein consumption, energy digestibility and protein digestibility. The results showed that the treatment had no significant effect (P>0.05) on all variables. Based on the results of this research, it can be concluded that the use of chicory waste silage (Brassica pekinensis L) in rations at levels of 10%, 15% and 20% has the same effect on energy and protein consumption and digestibility
Pengaruh Lama Waktu Biofermentasi Chromolaena Odorata dengan Sumber Karbon Gula Lontar Cair terhadap Kandungan NDF, ADF Serta Mineral Ca dan P
Authors: Tsael Yulvi Lidia , Lestari Gusti A. Y. , Oematan Gustaf , Benu Imanuel
Published: July 2024

The purpose of this study was to determine the effect of the length of biofermentation time of Chromolaena odorata with the best source of liquid palm sugar carbon to obtain the content of NDF, ADF, and Minerals Ca and P. The method used in this study was an experimental method with Complete Randomized Design (RAL) with 4 treatments and 4 repeats so that there were 16 experimental units. The treatment levels are as follows: LB21 = Biofermentation duration for 21 days (as control), LB14 = Biofermentation duration for 14 days, LB7 = Biofermentation duration for 7 days, LB0 = Biofermentation duration for 0 days. The variables studied were NDF, ADF, and Ca and Phosphorus Minerals. The results of the study are as follows: LB21: NDF of 40.286%, ADF of 29.2775%, Calcium of 0.9105%, Phosphorus of 0.53652%; LB14: NDF of 57.382%, ADF of 36.1975%, Calcium of 0.90725%, Phosphorus of 0.53775%; LB7: NDF of 47.02%, ADF of 30.1275%, Calcium of 0.86925%, Phosphorus of 0.51225%; LB0: NDF of 2.478%, ADF of 40.7375%, Calcium of 0.8045%, Phosphorus of 0.48375%. The results of statistical analysis showed that the long treatment of biofermentation time with a source of liquid palm sugar carbon had a significant effect (P<0,05) to contet ndf dan adf chromolaena odorata, whereas parameter calcium and phosphorus no real effect (P>0.05). It was concluded that the length of biofermentation time of Chromolaena odorata with a source of liquid palm sugar carbon affected the levels of Neutral Detergent Fiber and Acid Detergent Fiber but did not affect the content of Calcium and Phosphorus Minerals.
Pengaruh Kombinasi Pengencer Susu Kacang Kedelai Sangrai dan Sitrat Modifikasi terhadap Kualitas Spermatozoa Babi Landrace
Authors: Loka Kristina , Nalley W. Marlene , Kune Petrus
Published: July 2024

Tujuan dari penelitian ini adalah untuk menguji pengaruh kombinasi pengencer susu kacang kedelai sangrai (SKKS) dan pengencer sitrat (S) modifikasi terhadap kualitas spermatozoa babi landrace. Materi yang digunakan dalam penelitian ini adalah semen segar babi landrace jantan berumur 2 tahun. Penelitian ini menggunakan rancangan acak lengkap yang terdiri dari 5 perlakuan dan 5 ulangan. Perlakuan tersebut yaitu P0: susu kacang kedelai sangrai (SKKS) 100% + sitrat (S) 0%, P1: SKKS 75% + S 25%, P2: SKKS 50% + S 50%, P3: SKKS 25% + S 75% dan P4: SKKS 0% + S 100 %. Semen yang telah diencerkan disimpan pada suhu 18-20℃ pasca pengenceran dan dievaluasi setiap 8 jam. Parameter yang diamati adalah motilitas, viabilitas, abnormalitas dan daya tahan hidup spermatozoa. Data yang diperoleh dianalisis menggunakan analysis of variance dan dilanjutkan dengan uji Duncan. Hasil penelitian menunjukkan bahwa perlakuan P3 berbeda nyata (P<0,05) terhadap motilitas, viabilitas dan daya tahan hidup, namun tidak berbeda nyata (P>0,05) terhadap abnormalitas spermatozoa. Nilai kualitas spermatozoa pada perlakuan P3 yaitu motilitas 45,80±1,30%, viabilitas 54,27±4,71%, abnormalitas 6,26±0,47% dan daya tahan hidup 40,00±0,00 jam. Dapat disimpulkan bahwa kombinasi pengencer susu kacang kedelai sangrai (SKKS) 25% + sitrat (S) 75% merupakan perlakuan efektif dalam mempertahankan kualitas spermatozoa babi landrace selama 40 jam penyimpanan.
Low-Cost Production of Chitosan Biopolymer from Seafood Waste: Extraction and Physiochemical Characterization
Authors: Karim Md Mobarok , Lasker Tahera , Sahin Md Ali Zaber , Hossain Md Shajjad , Saputra Heru Agung
Published: July 2024

Chitosan is an abundant natural biopolymer widely used in industrial and pharmaceutical applications. It stands out for its remarkable biodegradability, biocompatibility, and versatility. Herein, we tried to extract chitosan from mud crab (Scylla spp.), a seafood waste abundantly found in Bangladesh’s growing crab farming industry, via a simple low-cost production route. At first, chitin was extracted from crab shells through demineralization and deproteinization to eliminate minerals and proteins. The chitosan biopolymer was then obtained by deacetylation of purified chitin. To evaluate its physicochemical properties, the as-prepared chitosan was characterized by different analyses, such as water and fat binding capacity, solubility, viscosity, molecular weight, fourier transform-infrared, thermogravimetric, scanning electron microscopy, and ash content analysis. The results showed that the crab shell contains around 26.8% chitosan by dry weight, making it an excellent raw material for the massive production of the natural biopolymer chitosan. The prepared chitosan showed fat and water binding capacities of 200-300% and ~680.9%, respectively. Furthermore, it was highly soluble in 1% acetic acid and had an ash content of about 33.7%. Convincingly, the produced chitosan showed great physiochemical properties making it suitable for biomass efficiency, sustainable development, revenue generation, and biomedical applications. In addition, the recycling of seafood waste into a valued product is beneficial to help keep the environment clean, which is among the sustainability goals in Bangladesh and globally.
Integrating molecular docking and molecular dynamics simulation approaches for investigation of the affinity and interactions of quercetin with Class D beta-lactamase, OXA-10
Authors: Mohammadi Fardeen ,   . Medical Sciences Research Center, Ghalib University, Kabul, Afghanistan, Bayan Abdul Musawer , Qarluq Abdul Wakil ,   . Medical Sciences Research Center, Ghalib University, Kabul, Afghanistan,   . Medical Sciences Research Center, Ghalib University, Kabul, Afghanistan
Published: July 2024

Introduction: The misuse of β-lactam antibiotics has led to the development of β-lactamase-producing organisms, which inhibit β-lactam activity by hydrolyzing the peptide bond. This study aims to investigate the inhibitory effect of quercetin, a natural composite and isoquinoline alkaloid, on β-lactamase enzyme action, potentially increasing antibiotic effectiveness. Materials and Methods: This study utilized computational techniques like molecular docking and MD simulation to predict the binding mode and possible conformation poses of quercetin with the OXA-10 β-lactamase enzyme. Autodock software was used for docking, while Gromacs 2019.6 package was used for MD simulations to study molecular complex behavior over time. Results: The outcomes of the molecular docking analysis revealed a favorable interaction between quercetin and the OXA-10 β-lactamase enzyme, as evidenced by a binding energy of -5.95 kcal/mol and a suitable binding mode. MD simulations confirmed the docking results, showing stable hydrogen bonds between Quercetin and OXA-10, as well as comparable RMSD, RMSF, SASA values, and other parameters. Discussion: This research shows the potential of quercetin, a natural compound with multiple medicinal effects, as a possible inhibitor of the class D type β-lactamase OXA-10. Therefore, this study maintains valuable intuition for designing new inhibitors of antimicrobial resistance to combat β-lactamase activity.
Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan: Systematic Literature Review
Authors: Tamala Salavia  , Putri Seftiana Fitri  , Dien Noviany Rahmatika
Published: July 2024

Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This research method was carried out using a Systematic Literature Review (SLR). This approach is used to examine and review all research. A total of 52 articles were analyzed in this research. Research Results Environmental accounting has a positive impact on a number of factors related to the sustainability of a business entity, especially company performance through the use of social responsibility as a mediator. Research on environmental accounting Even though Indonesia is a strong country, it still needs improvement because there is not much research there and the topics discussed are limited. The results of this research have consequences for environmental management initiatives and actions that are based on green innovation or environmentally friendly principles and can develop further.
Analisa Aplikasi E-Commerce Pada Toko Maju Jaya Komputer
Authors: Rama Santo  , Djumadi Sastro Wiyono
Published: July 2024

Maju Jaya shop which is located on Jl. Fatmawati Raya No. 74 Semarang City. Toko Maju Jaya itself is engaged in selling computers and accessories. Toko Maju Jaya itself has 7 employees who work as a technician 1 person, marketing 2 people, inventory / warehouse 1 person, shop 1 person and administration 1 person. So far, customers come from the city of Semarang and its surroundings, such as Kendal, Pati, Jepara, Kudus, Demak, Ambarawa, Ungaran and Purwodadi