bluuebunny/crossref_metadata_2025 huggingface dataset:
The process of acceptance and resilience of a mother with deaf child: Life history
Authors: Kurniawati Dewi
Published: January 2024

Every mother hopes to give birth to a perfect, normal, and healthy child, hope arises from the moment the child is still in the womb. Things turned around when the mother heard the diagnosis of her child with special needs. Various psychological problems experienced by mothers before finally reaching the stage of self-acceptance to be able to accept the state of themselves as mothers of children with special needs is a difficult process. Every mother has her own process and way to reach this stage. The purpose of this study was to see the picture, process, and factors of self-acceptance of mothers with children with special needs. This type of research uses qualitative with Life History. Data collection techniques use observation of family activities and interactions, in-depth interviews and document studies. Data collection was conducted from November 2022 to January 2023. The data obtained are analysed using thematic analysis techniques inductively. Based on the results of the study, the process towards maternal acceptance of deaf children begins with grief, anxiety. Self-acceptance is evidenced by the mother's adaptation process to master the situation, seek information, be sincere, think positively, and endeavour treatment. The process of self-acceptance is influenced by good family reciprocity, warm family support, good religious knowledge, and a supportive environment.
Forensic Engineering Investigation of a Machine Guarding-Related Injury
Authors: McPherson Jason
Published: January 2024

OSHA regulations and industry-accepted standards are intended to be used in conjunction to help prevent worker injury. Despite the aforementioned intention, a point of operation injury occurred to an employee while he was operating a hydraulic rotary bending machine. The machine had been retrofitted with a two-hand control device that was intended to act as a means of point of operation safeguarding. A forensic engineering analysis of both the electromechanical design and programmable logic code — combined with a performance and prescriptive requirement analysis — ultimately revealed flaws in the design of the electromechanical system and software design. It also demonstrated a lack of adherence to the applicable industry-accepted standards related to machine guarding. These factors led to the point of operation injury.
Utilizing ASCE/SEI 7 to Estimate Wind Speeds for Forensic Investigations
Authors: Pachal Lucas , Warner Paul
Published: January 2024

The American Society of Civil Engineers/Structural Engineering Institute (ASCE/SEI) 7 standard is utilized to determine design wind loading on buildings and other structures. However, it can also be utilized in a forensic capacity to approximate a wind speed that would cause specific conditions to occur, such as the overturning of a structure. This paper provides a brief overview of the ASCE/SEI 7 method for wind loading and discusses the use of various adjustment factors used to determine the wind on structures, including wind directionality factor, velocity pressure coefficient, topographic factor, and the ground elevation factor. A clear understanding of these factors — and how to apply them — is crucial to estimating a wind speed and resulting force to cause a particular event or condition to occur.
REVIEW ON THE EVOLUTION AND IMPACT OF IOT-DRIVEN PREDICTIVE MAINTENANCE: ASSESSING ADVANCEMENTS, THEIR ROLE IN ENHANCING SYSTEM LONGEVITY, AND SUSTAINABLE OPERATIONS IN BOTH MECHANICAL AND ELECTRICAL REALMS
Authors: Joachim Osheyor Gidiagba  , Nwabueze Kelvin Nwaobia  , Preye Winston Biu  , Chinedu Alex Ezeigweneme  , Aniekan Akpan Umoh
Published: January 2024

This study provides a comprehensive review of the evolution and impact of Internet of Things (IoT)-driven predictive maintenance, focusing on advancements in technology, their role in enhancing system longevity, and promoting sustainable operations in mechanical and electrical systems. The primary objective was to assess how IoT integration has transformed traditional maintenance approaches, leading to improved system durability and reliability. Utilizing a systematic literature review methodology, the study involved sourcing data from peer-reviewed journals, conference proceedings, and industry reports. A content analysis approach was employed to analyze the data, focusing on themes such as technological advancements, sustainability considerations, and industry-specific applications of IoT in predictive maintenance. Key findings reveal significant advancements in IoT applications, particularly the integration of advanced data analytics, artificial intelligence, and machine learning in predictive maintenance strategies. These advancements have led to more accurate and timely maintenance interventions, contributing to enhanced system longevity and operational efficiency. The study also highlights the emergence of green IoT practices and the challenges and opportunities in the future landscape of IoT in predictive maintenance. The study concludes that IoT-driven predictive maintenance is pivotal for sustainable industrial operations, with opportunities lying in addressing challenges through innovative solutions and robust regulatory frameworks. Recommendations for industry and policy include fostering sustainable IoT practices and prioritizing energy efficiency. Future research directions involve exploring the integration of IoT with emerging technologies and investigating the long-term environmental impacts of IoT deployments.

Keywords: Predictive Maintenance, System Longevity, Sustainable Operations, Internet of Things.
RECYCLING AND UPCYCLING IN THE ELECTRO-MECHANICAL DOMAIN: A REVIEW OF CURRENT PRACTICES
Authors: Emmanuel Adikwu Ukpoju  , Ayodeji Abatan  , Oladipo Adekoya  , Bartholomew Obehioye Obaedo  , Obe Destiny Balogun
Published: January 2024

This study provides a comprehensive review of current practices, challenges, and future prospects in recycling and upcycling within the electro-mechanical domain, with a particular focus on the role of recyclable electronic components in sustainable system design. The primary objectives were to assess the effectiveness of existing recycling techniques, explore innovative upcycling approaches, and evaluate the integration of recyclable components in system design. The methodology employed a systematic literature review, drawing data from peer-reviewed journals, industry reports, and government publications. Key databases such as IEEE Xplore, ScienceDirect, and Google Scholar were utilized, with a focus on literature published between 2018 and 2023. The findings revealed that while current recycling techniques are effective, they face technical and economic barriers that hinder widespread adoption. Upcycling approaches show promise in enhancing the value and utility of electro-mechanical systems. The integration of recyclable electronic components is pivotal for sustainability, though it requires more efficient recycling processes and innovative design strategies. Emerging technologies, such as IoT and AI, offer potential solutions but are underexplored in practical applications. The study concludes that sustainable practices in the electro-mechanical domain significantly impact environmental conservation and resource management. However, supportive policy and regulatory frameworks are crucial for enhancing these practices. Future research should focus on developing more efficient recycling techniques, exploring the economic viability of sustainable practices, and integrating emerging technologies. Addressing these areas is essential for advancing sustainability in the electro-mechanical domain.

Keywords: Recycling, Electromechanical systems, Upcycling, Sustainable Design.
SMART GRIDS IN INDUSTRIAL PARADIGMS: A REVIEW OF PROGRESS, BENEFITS, AND MAINTENANCE IMPLICATIONS: ANALYZING THE ROLE OF SMART GRIDS IN PREDICTIVE MAINTENANCE AND THE INTEGRATION OF RENEWABLE ENERGY SOURCES, ALONG WITH THEIR OVERALL IMPACT ON THE INDUSTRI
Authors: Chinedu Alex Ezeigweneme  , Chinedu Nnamdi Nwasike  , Adedayo Adefemi  , Abimbola Oluwatoyin Adegbite  , Joachim Osheyor Gidiagba
Published: January 2024

This study provides a comprehensive analysis of the integration and impact of smart grids in the industrial sector, focusing on the evolution from traditional grids, the role of predictive maintenance, and the integration of renewable energy sources. The primary objectives were to understand how smart grids are reshaping industrial energy management and to assess their impact on efficiency, sustainability, and operational practices. A systematic literature review was employed as the methodology, utilizing electronic databases and academic journals to gather relevant literature from 2018 to 2023. The search strategy involved keywords related to smart grids, predictive maintenance, and renewable energy integration. Inclusion and exclusion criteria were established to ensure the relevance of the selected literature, which was then thematically synthesized to identify key trends and insights. Key findings indicate that smart grids mark a significant shift in energy management, offering enhanced efficiency, reliability, and sustainability. The integration of renewable energy sources addresses challenges like intermittency, contributing to environmental sustainability. Predictive maintenance within smart grids has emerged as a crucial strategy for improving operational efficiency and reducing maintenance costs. The study also highlights the economic and environmental impacts of smart grid technologies, underscoring their potential in promoting sustainable industrial practices. Finally, smart grids represent a pivotal advancement in industrial energy management. The study recommends continued innovation and strategic implementation to realize their full potential, with future research focusing on AI applications, emerging renewable sources, and policy frameworks in smart grid technologies.

Keywords: Smart Grids, Predictive Maintenance, Renewable Energy, Industrial Efficiency.
ISO 27001 IN BANKING: AN EVALUATION OF ITS IMPLEMENTATION AND EFFECTIVENESS IN ENHANCING INFORMATION SECURITY
Authors: Sarah Kuzankah Ewuga  , Zainab Efe Egieya  , Adedolapo Omotosho  , Abimbola Oluwatoyin Adegbite
Published: January 2024

As the banking industry becomes increasingly reliant on digital technologies and faces evolving cyber threats, the adoption of robust information security frameworks is imperative. ISO 27001, a globally recognized standard for information security management systems, has gained prominence as a comprehensive framework for safeguarding sensitive data. This study explores the implementation and effectiveness of ISO 27001 within the banking sector, evaluating its impact on enhancing information security. It delves into the specific challenges and considerations unique to the banking industry, where the confidentiality, integrity, and availability of financial information are paramount. It examines the motivations behind adopting ISO 27001, the process of implementation, and the associated organizational changes required to align with the standard's principles. A critical aspect of the evaluation involves assessing the tangible benefits and outcomes resulting from ISO 27001 implementation. This includes improvements in risk management, incident response capabilities, and the overall resilience of information security controls within banking environments. The study also investigates the role of ISO 27001 in fostering a culture of security awareness among banking employees and stakeholders. Ethical considerations, compliance challenges, and the balance between security and operational efficiency are examined to provide a holistic perspective on the standard's impact. It concludes with insights into the future of ISO 27001 adoption in the banking sector, considering emerging technologies, regulatory developments, and the evolving nature of cyber threats. This research contributes valuable insights into the effectiveness of ISO 27001 as a strategic framework for information security in banking, offering practical implications for industry practitioners, policymakers, and stakeholders invested in fortifying the digital resilience of financial institutions

Keywords:  ISO 27001, Banking, Information Security, Ethical, Financial Institution.
A COMPREHENSIVE REVIEW OF ETHICAL PRACTICES IN BANKING AND FINANCE
Authors: Ejuma Martha Adaga  , Zainab Efe Egieya  , Sarah Kuzankah Ewuga  , Adekunle Abiola Abdul  , Temitayo Oluwaseun Abrahams
Published: January 2024

This paper presents a thorough examination of ethical practices within the dynamic landscape of banking and finance. As the financial industry plays a pivotal role in global economic systems, the need for stringent ethical standards becomes increasingly apparent. This comprehensive review encompasses various dimensions of ethical considerations, ranging from corporate governance and risk management to customer relations and social responsibility. The banking and finance industry occupies a vital role in society, wielding immense power over financial stability, development, and individual well-being. However, its ethical practices have consistently faced scrutiny and criticism. This review aims to provide a comprehensive understanding of the current landscape of ethical practices in banking and finance, analyzing both shortcomings and advancements. The study delves into the historical evolution of ethical norms in banking and finance, tracing the development of codes of conduct and regulatory frameworks that shape the industry's ethical landscape. It analyzes the impact of technological advancements on ethical considerations, exploring the challenges and opportunities presented by digitalization, fintech, and blockchain technologies. Furthermore, the review evaluates the role of leadership and organizational culture in fostering ethical behavior within financial institutions. It examines case studies of ethical lapses and their repercussions, shedding light on the importance of accountability and transparency in maintaining public trust. The paper also discusses the ethical implications of financial decision-making, considering issues such as fair lending practices, responsible investing, and the ethical dimensions of risk assessment. It scrutinizes the role of financial education in promoting ethical awareness among stakeholders and addresses the ethical considerations associated with emerging financial products and services. This comprehensive review synthesizes key insights into the ethical practices within banking and finance, offering a holistic perspective on the challenges and opportunities faced by the industry. By understanding and addressing ethical concerns, financial institutions can contribute to the development of a sustainable and responsible financial ecosystem that benefits both the industry and society at large.

Keywords:  Ethical, Banking, Cybersecurity, Big Data, Banking Regulation.
Retaining Employees with Adoption of Industry 4.0 Technologies in the Automotive Sector– Mediation of Training 4.0 & Employee Competency
Authors: Fahim Syed Muhammad , Bano Shaher , Ahmed Syed Farzeen , Munawar Saima , Saleem Shah Muhammad
Published: January 2024

This research aims to elaborate on the impact of Industry 4.0 adoption on Employee Retention in light of the Unified Theory of Acceptance and Use of Technology (UTAUT) theory.The data for this causal-explanatory study was collected from a sample of 275 respondents. The Partial Least Square Structural Equation Modeling statistical technique was used to analyze in-sample and out-of-sample predictive power.The findings indicate that Industry 4.0 adoptions affect Employee Retention. The mediation analysis reveals that Training 4.0 and Employee Competency mediate the relationship between i4.0 adoption and Employee Retention.This study indicates that training related to industry 4.0 and employee competencies having a skill set related to technological change affect employee retention. The role of training 4.0 and Employees’ competencies as mediators indicate that retention is influenced when employees are provided similar training for I4.0. When organizations focus on developing employee competencies, they tend to remain in the company for a long time.This study provided evidence of an empirical relationship between Industry 4.0, Employee Retention, Employee Competencies, Industry 40 readiness, Management support and Training i4.0.
Providing a framework for adopting a circular supply chain with the approach of stakeholder analysis and interpretive structural modelling (Case Study: Steel Industry)
Authors: Noorbakhsh Samani Seyede Parvane , Khani Naser , Bahrami Mojhgan , Morovati Sharifabadi Ali
Published: January 2024

The circular supply chain has many advantages, however, its implementation is associated with obstacles in many countries, including developing countries. This study aimed to provide a model for the circular supply chain acceptance, using the qualitative approach of stakeholder analysis and the quantitative approach of interpretive structural modelling. A mixed exploratory approach has been used in this research. Qualitatively, the community included the key stakeholders of the supply chain of the steel industry and the sample consisted of 10 specific representatives who were selected purposefully. Barriers were extracted through semi-structured interviews with key stakeholders and analysed by thematic analysis method. In the quantitative part, the statistical population included supply chain experts and the sample included 10 experts who are proficient in the subject and modelling management concepts, who were selected as the target sample. The research tool in the quantitative part was the interpretive structural equation questionnaire. 17 barriers to the circular supply chain acceptance from the perspective of the key stakeholders were extracted. Using MICMAC analysis, the type of variables was determined. The variables were divided into independent and linked groups and were plotted at three levels in an interactive network. This study has presented a model for circular supply chain acceptance. Determining the type of variables and the relationships between them and presenting a model can lead to a better understanding of the issue and making appropriate decisions about the circular supply chain acceptance.
The Interdecadal Pacific Oscillation is responsible for the linkage of decadal changes in precipitation and moisture in arid central Asia and the humid Asian monsoon region during the last millennium
Authors: Xu Hongna , Wang Tao , Wang Huijun
Published: January 2024

Abstract. Reconstruction and observational studies imply a potential linkage of moisture and precipitation change in arid central Asia and monsoonal East Asia, in which the evolution of moisture and precipitation in central Asia is out of phase with that in northern China but in phase with that in southern China. In order to ascertain whether there is a robust linkage between the changes in climate in Asian arid regions and monsoon regions and to elucidate the underlying dynamic mechanisms, we analyzed the Last Millennium Reanalysis dataset and outputs from the Community Earth System Model Last Millennium Ensemble (CESM-LME). The results indicate a significant decadal linkage between precipitation changes in central Asia's arid region and the Asian monsoon region during the last millennium, which is primarily driven by the Interdecadal Pacific Oscillation (IPO). In spring, the positive IPO could enhance westerlies over the Mediterranean Sea and to its east, which could transport more water vapor and cause increased precipitation over central Asia. In summer, the positive IPO is accompanied by a weakened Asian monsoon and southward Asian subtropical westerly jet, which can lead to increased (decreased) summer precipitation over southern China (over northern China and South Asia). The IPO plays a dominant role in connecting the decadal variations in precipitation between arid central Asia and monsoonal Asia by modulating the precipitation of their respective major rainy seasons. Model results suggest that this decadal linkage stems entirely from the internal variability present in the CESM-LME control and all single-forcing simulations. Changes in external forcing factors do not alter this inherent linkage caused by the IPO. Moreover, based on analyses of the aridity index and soil moisture content, this relationship of precipitation variation also causes a similar decadal linkage of moisture changes in central Asia and monsoonal Asia. The differences in the multi-centennial-scale moisture and precipitation variations in the Asian arid region and the monsoon region between the Medieval Climate Anomaly and Little Ice Age are also likely caused by IPO-like sea surface temperature anomalies.
Combining lime and organic amendments based on titratable alkalinity for efficient amelioration of acidic soils
Authors: Iticha Birhanu , Mosley Luke M. , Marschner Petra
Published: January 2024

Abstract. Ameliorating soil acidity using a combination of lime and organic amendments (OAs) can be an alternative to lime alone, but determining the appropriate OA rates can be difficult. We developed a new method for calculating the combined application rate of lime and OAs (wheat straw, faba bean straw, blended poultry litter, biochar, and compost) that is based on the titratable alkalinity of OAs and the equilibrium lime buffer capacity (LBCeq) of acidic soils. The effect of calculated soil amendment rates on soil pH was validated at soil water contents of 60 %, 100 %, and 150 % of field capacity (FC). The soil used to develop and validate the method was a sandy loam with a soil pH in deionised water (pHW) of 4.84 and a soil pH in 0.01 M CaCl2 solution (pHCa) of 4.21. The LBCeq of the soil was 1657 mg CaCO3 kg−1 pH−1 (where “CaCO3 kg−1 pH−1” denotes the amount of lime required to raise the pH of 1 kg of soil by one unit). The titratable alkalinity of the OAs ranged from 11.7 cmol Heq+ kg−1 for wheat straw to 357 cmol Heq+ kg−1 for compost. At 60 % FC, faba bean and wheat straw amendment increased the soil pHW to 6.48 and 6.42, respectively, but lower pH values were reached in soil amended with less biodegradable or resistant OAs (ROAs) (i.e. blended poultry litter, biochar, and compost). At 150 % FC, the two straws increased the soil pHW to only 5.93 and 5.75, respectively, possibly due to slower decomposition under submerged conditions, resulting in limited alkalinity production, whereas amendment with ROAs produced pHW values close to 6.5. With an increasing lime-equivalent value (LEV) of the OA, from 5.8 g CaCO3 kg−1 (wheat straw) to 179 g CaCO3 kg−1 (compost), the lime requirement to reach pHW 6.5 in lime–OA combinations decreased from 2.72 to 0.09 g CaCO3 kg−1. The developed method was shown to be effective in determining the appropriate rates of OAs (with or without additional lime) for the management of acidic sandy loam soils in this study and highlights the importance of the soil water content with respect to its acid-neutralising effect.
WhatsApp Communication in Tanzanian Organizations
Authors: Issa Faisal , Makubi Sospeter Manyasi
Published: January 2024

Public sector performance and service delivery is less than optimal in most countries of Africa including Tanzania. There are main issues that are attributed to such state of affairs.  However, technological developments that are Information and Communication Technology related offer the opportunity to improve public sector performance. Among the social media platforms is WhatsApp that has gained popularity in Tanzania a head of other social media tools.  This study assesses the extent to which WhatsApp is used in organizations in Tanzania and implications there from. The study deployed qualitative in-depth and analytical methodology through an electronic questionnaire administered through WhatsApp communication platforms of selected groups and interviews with CEOs of public sector organizations. The result shows WhatsApp is widely used due to its benefits including leading to possible positive contexts for performance improvements that is despite the lack of formal authorization for its use.
Pakistan in the Crosshairs and the Rising Stakes of Strategic Information Warfare
Authors: Muhammad Usman Dr. Sahibzada
Published: January 2024

Over the past two decades, information and communication technologies (ICTs) have reaped significant attention from security experts, computer scientists, intelligence agencies, and governments for their potential applications in conflict scenarios. Using ICTs for offensive or defensive purposes to instantly invade, disrupt, or control the opponent's resources is known as strategic information warfare (SIW). Although SIW is as ancient as military history, the communication sciences revolution has altered its character. It has evolved into a double-edged weapon that is equally crucial for strong nations, technically underdeveloped states, non-state entities, and individual software experts. Some nations, most notably the US, Russia, and China, have taken the SIW technology seriously and compared it to the danger posed by WMDs. In the south Asian context, Pakistan faces a direct threat from India, which collaborates closely with Israel, by the use of SIW.

Additionally, the Western media portrays a highly negative picture of Pakistan's administration, law and order, and economy. The national media, suitably supported by foreign players, has begun a propaganda warfare effort against Pakistan's military forces and intelligence institutions. However, SIW is now a global danger, necessitating a worldwide response. Pakistan must create a proactive national strategy to prepare for the problems erupted from SIW strike on the communication network, which is crucial for the operation of its nuclear facilities.
Der Souveräne Malteser-Ritter-Orden. Eine kirchen- und staatsrechtliche Betrachtung nach der Reform 2022.
Authors: Schwetz Florian
Published: January 2024

Der Malteserorden, der zugleich souveränes Völkerrechtssubjekt und kirchlich anerkannter Ritterorden ist, hat 2017 eine auch medial breit diskutierte Reform seiner Rechtsgrundlagen mit dem Ziel initiiert, diese an die Gegebenheiten der Gegenwart – hinsichtlich eines territorial und personell stark gewachsenen Ordens und der Entwicklungen der modernen Welt – anzupassen. Papst Franziskus hat schließlich am 3. September 2022 motu proprio neue Rechtsgrundlagen – Verfassung und Codex – für den Malteserorden, eine neue Ordensregierung und die Einberufung eines außerordentlichen Generalkapitels dekretiert. Dies ist bemerkenswert, weil damit der Papst selbst in den regelmäßigen Gesetzgebungsprozess eingegriffen hat. Wesentliche Inhalte der Reform betreffen neben einer Rechtsbereinigung den Großmeister selbst: Einerseits wurde eine Amtszeitbeschränkung eingeführt und andererseits sind alle Adelserfordernisse für dieses höchste Amt entfallen. Insgesamt wurde die Stellung der Professritter, also jener männlichen Ordensmitglieder, die Gelübde der drei evangelischen Räte (Armut, Gehorsam und Keuschheit) ablegen und mit Mönchen im Sinne des Kirchenrechts vergleichbar sind, gestärkt. Nur diese können Großmeister werden und haben durch die Reform neue Formen der Mitbestimmung erhalten. Neben dem Kirchenrecht ist ein weiterer Schwerpunkt dem Völkerrecht gewidmet; der erstmalige Abdruck, sowohl der Verfassung, als auch des Codex 2022, beide in offizieller Übersetzung, runden das Werk ab.
Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan
Authors: Rahma Dwina Razani Yusifa , Sugiartono Endro
Published: January 2024

This study plan to complete the effect of Utilization of Information Technology and Internal Control Systems on the Quality of Financial Reports at the Sidoarjo Regional General Hospital. This research is a quantitative research. The data source for do research uses primary data by distributing questionnaires with a Likert scale. Using regression with the help of the SPSS22 application as a statistical tool used to test hypotheses. The results of the analysis prove that, partially, the use of information technology has a significant effect, and the internal control system has a significant effect. Simultaneously the use of information technology and internal control systems has a significant effect on the quality of financial reports.
Determinan Faktor Yang Memengaruhi Minat Wajib Pajak Dalam Penggunaan E-Filing (Studi Empiris Pada KPP Pratama Jayapura)
Authors: Muslimin Ulfah Rizky , Falah Syaikhul , Tandililing Elia Madatu , Puspitasari Esti Diah
Published: January 2024

This research aims to determine the influence of perceived usefulness, perceived convenience, perceived security and confidentiality on taxpayer interest in using e-filing at KPP Pratama Jayapura City. The dependent variable used in this research is taxpayer interest in using e-filing, while the independent variables are perceived usefulness, perceived convenience, perceived security and confidentiality. The respondents are individual taxpayers who have used e-filing and have not used e-filing at KPP Pratama Jayapura City. This research uses multiple linear regression analysis with a sample of 100 respondents. The results show that perceived usefulness influences taxpayers' interest in using e-filing, perceived ease influences taxpayers' interest in using e-filing, perceptions of security and confidentiality influence taxpayers' interest in using e-filing, as well as perceived usefulness and ease of use. , perceptions of security and confidentiality jointly influence taxpayers' interest in using e-filing.

Keywords        ; Confidentally, Convenience, E-filling, Perceived Usefulness, Security, and Taxpayer
Analisis Faktor-Faktor Kinerja Keuangan Yang Mempengaruhi Harga Saham Dimasa Pandemi Covid-19
Authors: Siburian Martupa J. S , Simanjuntak Aaron M. A. , Sesa Pascalina V. S
Published: January 2024

The Covid-19 pandemic has had long, medium-, and short-term impacts on the manufacturing sector listed on the Indonesia Stock Exchange. Pressure on the manufacturing sector was caused by policies made by the government by violating PSBB and policies issued by companies, namely laying off their employees, which impacted decreasing company production. This certainly affects the share price of companies in the manufacturing sector on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine whether Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Debt to Equity (DER) have an effect. The population in this study were all manufacturing companies listed on the IDX for the 2020-2022 period, totaling 181 companies; 52 companies were obtained using purposive sampling. The analytical method used is multiple linear regression analysis with the help of SPSS 29 software. The results of this study indicate that Net Profit Margin, Earning Per Share, and Equity Ratio have a significant effect on stock prices. At the same time, Return On Assets and Return On Equity are not significant on stock prices. The stock price is significantly influenced by the following factors at the same time: Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earnings Per Share (EPS), and Debt To Equity Ratio (DER).

Keywords: NPM, ROA, ROE, EPS, DER, Stock Price.
Studi Empiris Pengambilan Keputusan Heuristik Pasar Modal Indonesia Studi Kasus Investor di Kota Malang
Authors: Audito Aji Anugrah  , Daniel Sugama Stephanus  , Putu Indrajaya Lembut
Published: January 2024

The purpose of this research is to investigate the effect of Anchoring, Overconfidence, Herding Bias, Hindsight Bias and Representativeness on heuristic decision making. The responden for this study are Investor Indonesia Stock Exchange which scope in Malang. The result shows that Anchoring, Overconfidence, Herding Bias, Hindsight Bias doesn’t have impact on heuristic decision making Malang Investor. But Representativeness have significant effect on heuristic decision making Malang Investor. The results of this research test show that Malang Investor has several heuristic variables that do not influence decision making by investors in other factors. Other dimensional factors impact to be differences in the results of empirical evidence are in terms of Culture and Knowledge Sharing. In terms of Culture,each district has different individual behavior characteristics. Differences in these characteristics lead to a paradox towards the characteristics of behavior that depends in terms of context and culture. Knowledge Sharing as a factor also has a role in influencing individual characteristics in making decisions. Each individual has diversity and different levels for knowledge sharing dimensions depending on the individual's ability to interpret a knowledge obtained.
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 (Sektor Industri Barang Konsumsi)
Authors: Tambunan Ruth , Rofingatun Siti , Bleskadit Novalia Herlina
Published: January 2024

The purpose of this analysis is to find out the effect of profitabilities, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The population that is used in this study is manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The sampling method in this study used purposive sampling according to predetermined criteria. The number of samples collected is 150 samples and with outliers becomes 120 samples. The analysis technique that is used in this research is multiple linear regression analysis using the help of SPSS version 21 software. Based on the results of research using SPSS as a testing tool, it shows that partially Profitability and Company Size have a significant negative effect on tax avoidance. While Leverage has no effect on tax avoidance.
Analisis Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi
Authors: Diningsih Novelya A , Waromi Juliana , Bleskadit Novalia Herlina
Published: January 2024

This study aims to examine the influence of Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior on the Level of Understanding of Accounting for Accounting Students of Cenderawasih University Jayapura. The study sample used purposive sampling method. The sample was 120 students. The approach used in research is a quantitative approach. The analysis tool used is a multiple linear regression analysis method using the help of SPSS software.

The results of this study show that Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior affect the Level of Understanding of Accounting of Cenderawasih University Students. For future research, it is expected that research can be carried out with more expanded sampling, and further research can replace independent variables to be wider and can also add other variable models. The object in this study only focuses on students of Cenderawasih University Jayapura, so the results of the study cannot be generalized to a wider sample. In addition, the independent variables used in this study are only three, namely intellectual intelligence, spiritual intelligence and learning behavior, so there are still other variables that are not studied that might affect the level of understanding of student accounting.
Pengaruh Penerapan E-Faktur Dan E-SPT Pajak Pertambahan Nilai (PPN) Terhadap Kepatuhan Pengusaha Kena Pajak Yang Terdaftar Di KPP Pratama Jayapura
Authors: Liing Yose Maria Fabiola Da , Allolayuk Paulus K. , Seralurin Yohanes C
Published: January 2024

This research aims to provide empirical evidence of the influence of implementing e-invoices and e-SPT Value Added Tax (VAT) on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura. Data collection in this research used a questionnaire distributed directly to Taxable Entrepreneurs (PKP) registered at KPP Pratama Jayapura. The sampling technique used in this research was purposive sampling with a total of 73 respondents taken. The data analysis method used in this research is a survey method by giving a number of questionnaires to taxable entrepreneurs at KPP Pratama Jayapura which are then analyzed with the help of SPSS 25.

Based on the tests carried out, the research results show that, partially the implementation of E-invoicing has a significant effect on the compliance of taxable entrepreneurs, and the E-SPT Value Added Tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura while simultaneously (together) the implementation of E-invoices and E-SPT value added tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered with KPP Pratama Jayapura.
¿Cómo se hacen visibles las corporalidades trans en el cine? El caso de Anything’s Possible (Billy Porter, 2022)
Authors: Otero-Escudero Sofía
Published: January 2024

El cine queer se considera un oxímoron, una etiqueta que busca categorizar a las películas que no deben ser etiquetadas, como acto de reivindicación. Por lo tanto, no existe una definición homogénea y unánime sobre lo que conlleva el cine queer como tal. Autoras como B. Ruby Rich acuñaron términos como el “New Queer Cinema” para referirse a ese cine que construía nuevas narrativas entorno a identidades diversas, pero ¿el cine queer es aquel donde aparecen personajes queer? ¿o donde el equipo técnico y dirección es queer? En el presente trabajo de investigación se plantea la hipótesis de que existe un cine queer y transgresor conformado a través de la mirada construida a través del lenguaje audiovisual, particularmente a la hora de representar a personajes de identidad trans. La organización internacional GLAAD es una de las más representativas a la hora de reconocer y premiar las representaciones más acertadas del colectivo LGTBIQ+, por lo que se selecciona como estudio de caso la última película ganadora del premio a mejor película de “streaming”: Anything’s Possible (Billy Porter, 2022). Se lleva a cabo un análisis crítico fílmico textual que pone el foco en el aspecto formal, seleccionando la secuencia de presentación de la protagonista como elemento de análisis principal, así como la presencia visual y sonora de la protagonista. Como conclusión, se observa que, aunque se siguen reiterando algunos recursos canónicos, hay una transgresión en la forma de enmarcar al personaje trans haciendo visible para la audiencia una corporalidad transgresora y diversa.
¿Puede el envejecimiento ser “queer”? Lecturas de envejecimiento-distópico en Batguano (2014)
Authors: Matos Nobre Lusergio , Santos Claudiene , Thürler Djalma
Published: January 2024

El objetivo de este artículo es presentar una lectura sobre el envejecimiento distópico y “queer” en la adaptación cinematográfica brasileña de Batman y Robin como una pareja que experimenta cambios en sus cuerpos, en la rutina y en el mundo que los rodea, viviendo en un mundo distópico (mal lugar) y pandémico, afectado por la proliferación de una plaga llamada Batguano, causada por las heces de murciélagos contaminados a partir de heces humanas, que intitula la película del cineasta paraibano Tavinho Teixeira. Sin embargo, viviendo en una distopía, los superhéroes encontraron una forma particular de vivir en, a pesar de estar confinados, una relación homoafectiva, basada en el compañerismo y el cuidado, siendo libres para ser “queer” y expresar sus deseos. Sin embargo, Batman está agotado, enfermo, envejecido y con uno de sus brazos mutilado, convirtiéndose en un superhéroe inválido en el que ahora distópico, es su cuerpo. Este artículo aborda la intersección de los campos de los estudios cinematográficos, estudios “queer” y estudios sobre el envejecimiento, en el que pretendemos analizar en una lectura de la narración cinematográfica las cuestiones estético-narrativas de superhéroes (Batman y Robin) como sujetos envejecidos “queer” en la película Batguano (2014). De esta forma, se pretende discutir si el envejecimiento puede ser “queer” subvirtiendo las normas de género y sexualidad que deserotizan al anciano homosexual. Además, se propuso un análisis de la narrativa fílmica como procedimiento metodológico adoptándose el método de deconstrucción del texto y de las imágenes de la película.
Un paradigma común entre neoplatonismo y Vedanta. El Theios Aner o Jivanmukta
Authors: Ortiz Pereira Daniel
Published: January 2024

Este artículo se propone establecer un nuevo paradigma común entre la filosofía neoplatónica de época imperial y la filosofía vedántica a partir de los conceptos de theios aner y jivanmukta. Partiendo de un breve recorrido por algunas de las manifestaciones de la doctrina brahmánica en la Roma de los siglos II y III d. C., canalizadas por un sincretismo teocéntrico, el análisis se dividirá en dos grandes bloques: (1) La descripción del sustrato metafísico común a ambos términos, basado en la idea de la unión (hénosis) y la reconciliación intuitiva del alma y el absoluto a partir del autoconocimiento y (2) La descripción del sustrato moral, basado en el ejercicio de una catártica contemplativa. Así mismo, se plantean algunas dificultades relativas al papel soteriológico del sabio liberado y su relación con las dos grandes corrientes del neoplatonismo imperial.
Los alástores en la Grecia clásica: revisión y consideraciones sintáctico-semánticas
Authors: Ayora Estevan Daniel
Published: January 2024

Los alástores (ἀλάστορες) en la Grecia Antigua eran unas divinidades encargadas de vengar los crímenes cruentos. El propósito de este trabajo es revisar las hipótesis etimológicas propuestas, recoger la información ritual que les copete y aportar un análisis novedoso desde la sintaxis y la semántica para establecer cuál era la consideración que los griegos daban a estos seres.
Aśvattha and śamī. The Evolution of the Meanings of an Arboreal Couple in Indian Religious History
Authors: Spanò Igor
Published: January 2024

In this article I will explore some mythological and ritual aspects related to a pair of trees, the aśvattha and the śamī. In India, since the time of the Vedic culture, these two trees have often been the protagonists of myths and rituals in which they are conceived of as a couple. In various contemporary religious contexts, one finds dendrolatric practices (vanaspatipūjā), which sometimes result in the celebration of actual tree marriages (vr̥kṣa vivāha), whereby trees grow by intertwining with each other. The aśvattha and the śamī, though in today's context separately, are also subject to dendrogamic practices. In particular, the aśvattha is subject to a gender-shift whereby in some contexts, though traditionally regarded as the male tree, it acquires a female role within the couple. This phenomenon finds a parallel in various myths and rituals handed down in the Vedic texts. In fact, the araṇis, that is, the two sticks that were rubbed together during the ritual of lighting the fire, were made from the wood of the two trees. The analysis of the symbolic values linked to the coupling of the two araṇis and the many variants that this motif generated allows us to highlight, on a mythical level, the emergence of a sexuality that is not necessarily heteronormative. These versions, in fact, lead us to reflect on an arboreal nature that alludes to a sexuality that bypasses and transcends the gender binary and accounts for the fluidity found in certain contemporary arboreal ‘marriages.
El estatuto del lenguaje de la religión. La búsqueda de un lugar en Latinoamérica
Authors: Carbullanca Nuñez César , Becker Lorca Martin
Published: January 2024

La investigación actual ha puesto de relieve la centralidad del lenguaje de la religión para un estudio científico de la disciplina en Latinoamérica, esta afirmación contrasta con el hecho que el lenguaje de la religión ni siquiera es indicada en los manuales como una subdisciplina, o apenas mencionada como un área en construcción, esto muestra la falta de una fundamentación teórica sobre el estatus epistémico de esta disciplina. El lenguaje de la religión no se refiere al carácter instrumental del lenguaje sino a una política del signo que constituye un sistema semiótico que está en el origen de cada cultura. Así las cosas, el artículo propone un modelo semiótico y entrega algunas pistas semióticas para un estatuto epistémico del lenguaje de la religión en Latinoamérica. A partir de categorías semióticas como las de lugar, producción de textos y textos límites, a partir de lo cual exponemos que el lenguaje de la religión produce textos extraños, límites, los cuales están vinculados a lugares de producción, prácticas, creencias, valores que configuran el espacio social y construyen el espacio de la religión.
Herakles: Lord and Guardian of the Fresh Waters
Authors: Gómez Segura Eugenio
Published: January 2024

Heracles carece de un programa estructurado que incluya muchas de sus aventuras. Este patrón podría originarse en el hecho de que hasta 21 de sus enemigos son descendientes del agua de mar en todas sus manifestaciones mitológicas: Poseidón, Ponto, Forcis, Ceto. Esta revisión se puede comparar con el papel cosmológico de Ninurta y Marduk en la mitología mesopotámica que lucha contra Tiamat y algunos de sus actos y escenarios. Se puede comprobar que Heracles realiza gran parte de sus trabajos: controla montañas y manantiales de agua dulce, organiza cursos de ríos abriendo gargantas o construyendo canales, limpia las desembocaduras y la costa. Heracles sería un buen hijo del dios de la lluvia.
El baile de las Águilas y San Juan Pelós: misterio del folclore religioso mallorquín
Authors: Jaspe Nieto Javier
Published: January 2024

El baile de las Águilas y San Juan Pelós es una manifestación clave del acervo cultural mallorquín que ha sobrevivido hasta el presente a pesar de las censuras eclesiásticas y prohibiciones por parte del poder civil. Los habitantes de Pollensa participan en este acto comunitario, de raíz religiosa, como parte de la solemnidad del Corpus Christi. Esta investigación ahonda en su evolución histórica para contribuir a la explicación de su vigencia, relación con las instituciones, función social y significado desde el punto de vista antropológico. Desde un origen didáctico, este complejo teatral bascula hacia un rito de solidaridad útil para mantener la cohesión y reproducción del grupo. Como consecuencia de las sucesivas disputas por el control del pensamiento y la conducta, así como de los cambios en la estructura económica y política del pueblo, el contenido material de la ceremonia atravesará distintas fases de transformación, desembocando en su función vigente como seña de identidad local a través de la reproducción de una tradición ancestral.
La veracidad histórica del relato de Abgar en la obra de Eusebio de Cesarea
Authors: López Calero Sergio
Published: January 2024

En el presente artículo se analiza el relato sobre la supuesta correspondencia mantenida por Jesús y el rey Abgar V de Edesa, presente en la obra Historia Eclesiástica de Eusebio de Cesarea. Desde sus inicios, la leyenda gozó de mucha fama debido a  la consideración de los fieles de que se trataba de uno de los pocos testimonios existentes sobre un texto escrito por el mismísimo Jesús. Este hecho provocó que esta tradición se tradujese a numerosas lenguas y recibiera varias influencias distintas, lo que sin duda favoreció su desarrollo y su pervivencia en el tiempo. A pesar de los numerosos estudios sobre su popularidad y sobre las distintas versiones existentes, el origen de esta leyenda sigue sin estar claro y está lejos de llegar a un consenso académico. Por tanto, en este trabajo se estudian las distintas perspectivas sobre el inicio de esta tradición, analizando  aquellas  teorías que se centran en sugerir que la obra se trata de una invención del autor, pero también buscando algún matiz histórico que pudo servir como fuente de inspiración para Eusebio de Cesarea.