bluuebunny/crossref_metadata_2025 huggingface dataset:
THE PROCEDURE FOR ACCOUNTING OF INTANGIBLE ASSETS ACCORDING TO FSBU 14/2022
Authors:   Doctor of Economics, Professor of the Department of Management and General Humanitarian Disciplines, Lipetsk Branch of the Financial University under the Government of the Russian Federation. Leading researcher, Lipetsk Cossack Institute of Technology and Management (branch) of the federal state budgetary educational institution of higher education "Moscow State University of Technology and Management named after K. G. Razumovsky (First Cossack University)", Lipetsk, Russia, Makarov Ivan N. , Korneva Galina V. ,   Candidate of Economic Sciences, Associate Professor of the Department of Finance, Account-ing and Economic Security, K. G. Razumovsky Moscow State University of technologies and management (the First Cossack University) Moscow, Russia, Meshcheryakov Sergey A. ,   PhD in Economics, Associate Professor, Associate Professor of the Department of "Economics, Accounting and Analysis of Economic Activity" Saint Petersburg State Forest Engineering University named after S.M. Kirov, Saint Petersburg Russia, Didenko Olga V. ,   Candidate of Economic Sciences, Associate Professor, Head of the Department of Economics at the Institute of International Economic Relations; Moscow, Russia, Beslaneeva Zera L. ,   candidate of technical sciences, associate professor of the department organic chemistry and high molecular weight compiunds, Kabardino-Balkarian State University named after Kh. M. Berbekov, Nalchik, Russia
Published: December 2024

Intangible assets (IA) play a key role in the activities of innovative companies and are also used in other sectors of the economy. Organizations constantly need to update and create these assets. This paper substantiates the need to analyze changes in legislative and reg-ulatory acts related to accounting and valuation of intangible assets. The article examines in detail the features of the Federal Accounting Standard 14/2022 and identifies differences from the outdated PBU 14/2007. In addition, the criteria that determine when an object can be in-cluded in accounting as an intangible asset were systematized.
IMPLEMENTATION OF SMART GRIDs USING THE INTERNET OF THINGS TO OPTIMIZE ENERGY DISTRIBUTION
Authors:   Assistant of the Department of Electrical Engineering and Electric Drive Grozny State Petroleum Technical University named after Academician Millionshchikov, Grozny, Russian Federation, Khatuev Deni I. , Magomadov Rustam A.-M. ,   Head of the Department of Electrical Engineering and Electric Drive, Grozny State Petroleum Technical University named after Academician Millionshchikov, Grozny, Russian Federation
Published: December 2024

The article is devoted to the study of the implementation of Smart Grids, which are advanced energy systems integrating Internet of Things (IoT) technologies to optimize energy distribution. The main components of Smart Grids, including sensor devices, data processing systems and control algorithms, as well as the architectural features of these systems, are con-sidered in detail. The article analyzes the methods and algorithms used to forecast energy load, demand management and distributed control, which can significantly improve the efficiency of energy resources. The article also considers the key challenges associated with the implementa-tion of these technologies, among which are cybersecurity issues, the need for protocol stand-ardization and ensuring device compatibility.
Implementasi ESG (Environmental, Social, and Governance) dan Peran Akuntansi dalam Mendukung Keberlanjutan Bisnis di Era Digital
Authors: Junanda Lalu Riko
Published: December 2024

Di era digital ini, perusahaan dihadapkan pada tantangan untuk tidak hanya mengoptimalkan kinerja keuangan tetapi juga untuk mengintegrasikan prinsip-prinsip keberlanjutan dalam operasi mereka. Penelitian ini bertujuan untuk menganalisis implementasi ESG dan peran akuntansi dalam mendukung keberlanjutan bisnis di era digital, dengan fokus pada bagaimana praktik akuntansi yang efektif dapat meningkatkan keberlanjutan perusahaan. Dalam konteks transformasi digital yang cepat, perusahaan dihadapkan pada tantangan untuk mengintegrasikan teknologi baru sambil mempertahankan praktik bisnis yang berkelanjutan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research) dengan cara mencari buku-buku, jurnal, artikel, situs internet serta dokumen terkait digunakan untuk memperoleh pemahaman yang mendalam sesuai dengan tema yang dibuat. Hasil penelitian menunjukkan bahwa akuntansi digital, melalui penerapan teknologi seperti blockchain dan analitik data, dapat meningkatkan efisiensi operasional dan transparansi, yang pada akhirnya mendukung keberlanjutan bisnis. Selain itu, temuan ini juga mengungkapkan bahwa penerapan standar pelaporan yang transparan dan integrasi ESG (Environmental, Social, and Governance) dalam pelaporan keuangan berkontribusi signifikan terhadap peningkatan kepercayaan investor dan pemangku kepentingan lainnya. Penelitian ini memberikan wawasan bagi para profesional akuntansi dan manajemen perusahaan mengenai pentingnya adaptasi teknologi digital untuk mendukung keberlanjutan bisnis jangka panjang. Dengan demikian, akuntansi tidak hanya berperan sebagai alat pengukuran keuangan, tetapi juga sebagai katalis dalam mencapai tujuan keberlanjutan perusahaan di era digital.
Encyclopedia industry under fire: reflections upon the monograph “Ukrainian encyclopedias in current socio-communicative challenges” (Kyiv, 2024)
Authors: Bortnyk Sergii , Segeda Sergii
Published: December 2024

The Ukraine’s encyclopedia industry has faced several new challenges as a result of the current war, including funding issues, personnel shortages, and limited access to verified information sources. Based on the monograph Ukrainian Encyclopedias in Current Socio-Communicative Challenges (Kyiv, 2024), the authors examine the difficulties that the industry has encountered amidst Russian aggression. The study emphasizes the importance of encyclopedias in affirming national identity and countering harmful disinformation, including anti-Ukrainian narratives. The role of the Encyclopedia of Modern Ukraine in this process is highlighted.
The Literary Encyclopedia of Cherkasy: towards reference book implementation
Authors: Polishchuk Volodymyr
Published: December 2024

The project report provides an overview of the preparatory stages leading up to the creation of the Literary Encyclopedia of Cherkasy and offers a detailed description of the structural components implemented in the first two volumes of this three-volume reference work, ensuring its thoroughness and comprehensiveness in documenting the region’s literary history. Using a combination of historical and literary analysis, systematization, and description, this project report offers a comprehensive exploration of the enduring importance and current applicability of the Literary Encyclopedia of Cherkasy. This Encyclopedia is highlighted as a significant contribution to the preservation and popularization of the Cherkasy region’s literary heritage.
ASSESSMENT OF THE FOREIGN GENE POOL OF WINTER TRITICALE IN BREEDING FOR ADAPTABILITY
Authors: Garaeva Nazlygul' , Ponomareva Mira , Ponomarev Sergey
Published: December 2024

In this article, 60 foreign winter triticale varieties from the VIR World Collection were analysed for adaptability and yield. Promising samples, distinguished by yield, stress tolerance and breeding value of the genotype, were selected and recommended for use in the hybridisation programme
CHARACTERISTICS OF WINTER WHEAT VARIETIES UNDER THE CONDITIONS OF THE NORTH OF THE MIDDLE VOLGA REGION
Authors: Kurmakaev Fail' , Fadeeva Irina
Published: December 2024

The object of the study was 17 varieties of winter soft wheat of various geographical origins in order to identify the most winter-hardy and productive in the conditions of the Pre-Kama zone of the Republic of Tatarstan. On average, over two years of study, the maximum increases in grain yield over the standard variety were obtained from the varieties EN Cepheus (0.59 t/ha), EN Albireo (0.74 t/ha), Ilvina (0.59 t/ha), Universiade ( 0.35 t/ha). The share of influence of the variety genotype on yield was 42.7%, and weather conditions - 51.3%.
INFLUENCE OF MINERAL FERTILIZERS ON PHYSICAL AND MECHANICAL PROPERTIES OF GRAIN OF SPRING BARLEY VARIETIES
Authors: Malafeeva Yuliya , Blokhin Vasiliy , Nikiforova Irina , Saubanova Gul'nara
Published: December 2024

The paper presents data on the influence of 2 mineral nutrition backgrounds: 1 - control (without fertilizers) and 2 - background N54P52K52S20 on physical and mechanical properties of spring barley grain (1000 grain weight, bulk weight and coarseness). The variance analysis of experimental data for 2022-2023 established reliable differences of average varietal values of physical and mechanical properties of grain on two backgrounds. Correlation analysis of experimental data established a reliable direct dependence of grain yield on the weight of 1000 grains (r=0.48) and coarseness (r=0.56)
RESISTANCE TO TYPHULA SNOW MOLD OF DOMESTIC WINTER RYE VARIETIES FROM THE GENETIC COLLECTION
Authors: Pavlova Svetlana , Ponomareva Mira
Published: December 2024

Infection of winter rye by pathogens of snow mold leads to a decrease in yield and product quality. Fungi of the genus Typhula are among the most common pathogens of snow mold. The use of the most resistant varieties in rye breeding can lead to a reduction in the harmfulness of the disease. The purpose of this study was to assess the resistance to Typhula snow mold of domestic varieties of winter rye
BIOCHEMICAL AND TECHNOLOGICAL PROPERTIES OF GRAIN OF WINTER RYE AND WINTER WHEAT VARIETIES OF TATARSTAN BREEDING
Authors: Sayfutdinova Dilya , Ponomareva Mira
Published: December 2024

The article presents the results of research on the biochemical and technological properties of winter rye and winter wheat grain from the Tatarstan selection of the latest generation. It describes the characteristics of grain quality indicators and their variation in six varieties of each crop in the Predkamsk zone of the Middle Volga region between 2020 and 2023
PROSPECTS FOR THE DEVELOPMENT OF A MEDICINAL PREPARATION BASED ON COMMON CHICORY (CICHORIUM INTYBUS L.) FOR VETERINARY MEDICINE
Authors: Babenko Aleksandra , Krepkova L
Published: December 2024

The article presents the results of experimental study of new pharmacological properties of common chicory (Cichorium intybus L.) herb extract dry. A pronounced hepato- and nephroprotective effect of the studied extract was established on the model of sulem intoxication of Wistar rats. The prospect of creation on its basis of a medicinal product for veterinary medicine was substantiated
TYPES AND EFFECTIVENESS OF VACCINE PROPHYLAXIS OF ACUTE RESPIRATORY VIRAL INFECTIONS IN CATTLE IN THE URAL REGION
Authors: Belousova Dar'ya , Klepova Yu , Poryvaeva A , Tomskih O
Published: December 2024

From the results of studies conducted in the Ural region, the main causes of respiratory diseases of cattle were identified, the landscape of pathogens was presented, vaccination schemes in the Ural region and the dynamics of vaccine prophylaxis program implementation were determined, and the analysis of the intensity of population postvaccinal immunity was carried out. The results of the research confirmed that the epizootologic situation on ARVI in cattle of the Ural region remains tense, despite all the measures taken
STUDYING THE STRESS RESISTANCE OF RATS WHEN DRINKING AN ENERGY DRINK
Authors: Goreva El'vira , Stafikopulo M
Published: December 2024

This article examines the effect of drinking energy drinks for three weeks on the stress resistance of laboratory rats. The study used the "raised cruciform maze" test and the "open field" test.
METABOLISM IN DOGS AND WAYS TO PREVENT ITS DISORDERS: A BRIEF REVIEW
Authors: Krupin Evgeniy
Published: December 2024

The article presents a review of scientific results obtained by various scientists investigating metabolism in domestic and service dogs, possible disorders and their diagnostic markers, ways of prevention of metabolic disorders
PECULIARITIES OF GROWING AND FATTENING OF YOUNG PIGS WITH THE ADDITION OF ENZYME TO DIETS
Authors: Mihaylova Liliya , Lavren't'ev A
Published: December 2024

To determine the genetic potential of modern and local breeds of pigs, it is necessary to produce high quality compound feed. At the moment, the indicator of genetic potential of animals exceeds the level of feeding; in other words, by improving the technology of pig feeding, it is possible to quickly increase the economic indicators of pork production
EFFECTS OF PROLONGED EXPOSURE TO HEAT STRESS ON HOLSTEIN COWS OF DOMESTIC AND FOREIGN SELECTION DEPENDING ON ZOOHYGIENIC CONDITIONS OF MAINTENANCE
Authors: Muhanina Ekaterina , Safina Natal'ya , Gaynutdinova El'za , Shakirov Shamil'
Published: December 2024

One of the serious problems of dairy farming is heat stress. Cows of domestic breeding on tethered maintenance are located in cowsheds with insufficient air supply, as a result of which the temperature in this room is an order of magnitude higher than on a farm with loose cows of foreign breeding. Due to the effects of heat stress on cows, there is a large loss of milk in the summer
THE EFFECT OF THE INOCULATION METHOD ON THE VIRULENCE OF PATHOGENS CAUSING DRY ROT OF POTATO
Authors: Nikolaeva Anastasiya , Hvorova S , Lutfullin M , Vologin Semen , Mardanova A
Published: December 2024

Isolates of micromycetes from the genus Fusarium identified as strains F. oxysporum, F. solani and F. redolens were isolated from potatoes with dry rot. The effect of the inoculation method (spores or mycelium) on the virulence was investigated with potato tubers of Zumba and Dogoda varieties. It was found that only one isolate out of six showed varying degrees of virulence depending on the method of infection
NUTRITIONAL BACKGROUND AS A FACTOR IN INCREASING GRAIN YIELDS OF SPRING BARLEY VARIETIES
Authors: Zaripov Almaz , Blokhin Vasiliy , Nikiforova Irina
Published: December 2024

The aim of the work is a comparative evaluation of yields of the released varieties of spring barley on mineral nutrition backgrounds allowed for cultivation in the Republic of Tatarstan. In the Predkamsk zone in 2022 high-yielding varieties Tevkech and Laishevskiy are allocated, in 2023 - Fortuna, Nur, Despina, Pamyati Chepeleva, Kamashevskiy, Tevkech, which significantly exceeded the standard, grain increment from fertilizer application was 0.77 ... 2.42 t/ha
INFLUENCE OF AGROTECHNICAL FACTORS ON GRAIN YIELD OF NARROW-LEAVED LUPINE AND PLANT RESIDUES IN THE CENTRAL NON-BLACK EARTH ZONE
Authors: Slautin Ivan
Published: December 2024

The optimum combination of elements of agrotechnology of lupine cultivation for grain has been established, which contributes to obtaining the maximum grain yield of 4.82 t/ha and to entering into the soil up to 9 t/ha of dry mass of plant residues. At their mineralization more than 1.6 t/ha of freshly formed humus and more than 80 kg/ha of nitrogen return to the arable layer
Açık Uçlu Maddelerin Puanlanmasında Dereceli Puanlama Anahtarı Türünün Puanlayıcı Davranışlarına Etkisi
Authors: Öç Umur , Onkun Özgür Esra , Karakaya İsmail
Published: December 2024

Bu araştırma, rutin olmayan açık uçlu matematik maddelerini içeren matematik başarı testinin puanlanmasında analitik ve bütünsel dereceli puanlama anahtarı kullanımının puanlayıcı davranışlarına etkisini çok yüzeyli Rasch modeli ile incelenmesini amaçlamaktadır. Araştırmanın çalışma grubunu, açık uçlu rutin olmayan matematik problemlerinden oluşan başarı testinin uygulandığı, devlet okulunda sekizinci sınıfta öğrenim gören 20 öğrenci ve cevaplanan başarı testini değerlendiren 16 matematik öğretmeni oluşturmaktadır. Bu çalışmada, betimsel araştırma yöntemlerinden tarama modeli kullanılmıştır. Bu çalışmada, Onkun-Özgür (2024) tarafından hazırlanmış, 15 farklı rutin olmayan açık uçlu matematik probleminden oluşan başarı testi, iki farklı oturum şeklinde, iki günde öğrencilere uygulanmıştır. Puanlayıcılardan elde edilen veriler çok yüzeyli Rasch modeli ile değerlendirilmiştir. Çalışmada, puanlayıcılara ait merkeze eğilim, yanlılık ve halo etkisi davranışları incelenmiştir. Çalışmanın bulguları incelendiğinde yapılan tüm puanlamalarda puanlayıcı, birey ve madde yüzeylerinde model veri uyumunun sağlandığı; bununla birlikte, bütünsel dereceli puanlama anahtarı kullanan puanlayıcılarda, analitik dereceli puanlama anahtarı kullanan puanlayıcılara göre daha az puanlayıcı etkisi olduğu belirlenmiştir.
Ana Fikir Sorularına Verilen Cevapların Okur-Tepki Teorisi Bağlamında Değerlendirilmesi
Authors: Gültekin Pala Sibel , Kanık Uysal Pınar
Published: December 2024

Bu araştırma, ana fikir sorularına verilen cevapların okur tepkileri bağlamında değerlendirilmesi amacıyla gerçekleştirilmiştir. Araştırmada durum çalışması yöntemi kullanılmış, çalışma yedinci sınıf öğrencileri ve Türkçe öğretmenleri ile yürütülmüştür. Araştırmada veri toplama aracı olarak kişisel bilgi formu, öyküleyici ve bilgilendirici metinler, gözlem ve görüşme formu kullanılmış; verilerin analizinde içerik analizi ve betimsel analizden yararlanılmıştır. Elde edilen bulgular öğrencilerin ana fikir sorularına verdikleri cevapların kendi yaşantı ve deneyimleriyle uyumlu olduğunu göstermiştir. Bu bulgu, öğrencilerin metinlerle ilişkilendirdikleri kişisel yaşantılarının, ana fikri bulma ve ifade etme süreçlerini etkilediğini göstermektedir. Ana fikir sorularına verilen cevapların öğrenciler ve öğretmenler için değişkenlik gösterdiği, her iki katılımcı grubunun da metinlere verdikleri cevaplarla aynı ana fikir etrafında toplanamadıkları görülmüştür. Ayrıca araştırma bulguları incelendiğinde öğrencilerin ana fikir sorularına verdikleri cevapların metin türünden bağımsız olarak farklılaştığı ve hem öyküleyici hem de bilgilendirici metinlerde ana fikir bulurken ayrıştıkları görülmüştür. Öğretmen görüşlerinden de yola çıkılarak metin türünün ana fikir bulmaya tek başına bir etkisinin olmadığı ve öğrencilerin okudukları her iki metin türünde de tek bir ana fikir etrafında toplanamadığı sonucuna ulaşılmıştır.
The Enhancement of Trending Analysis for YouTube Social Media Platform
Authors: Nyunt Khin Than
Published: December 2024

Developments in technology have led to a rise in YouTube users, but choosing the right career can be challenging due to the numerous categories and channels available. YouTube trend analysis can help users make informed decisions about their professional lives, especially those seeking to use YouTube as a source of income. A hybrid system combining trending and sentiment analysis using the linear regression method of prediction for trending and the multinomial Naive Bayes classification model for sentiment analysis is proposed for the country United States (US), 2023. This system provides recommendations for YouTube career choices and identifies the most trending categories and channels, providing valuable insights for those struggling to make a living on the platform.
Examining the Hybrid Digitalization of HRM in Jordanian Banks: A Structural Equation Modeling Approach
Authors: Qawasmeh Esraa , Qawasmeh Farid
Published: December 2024

Despite the recent accelerated use of virtual practices, hybrid digitalization of Human Resource Management practices inside the banking industry remains an important strategic consciousness for enhancing organizational effectiveness and competitiveness. Previous studies show that several factors affect banking performance. This study focused on Jordanian banks and used Structural Equation Modeling to investigate the impact of hybrid digitalization on bank performance. In particular, the extent to which the traditional HRM practices (recruitment and employee relations) and digital HR tools (HR software for recruitment and digital employee communications platforms) affect bank performance. Furthermore, the study examined the mediating impact of employee engagement and satisfaction on the association between hybrid digitalization and bank performance. Thus, the study concluded that there are positive correlations between the study variables in Jordanian banks, and all hypotheses were accepted.
Hubungan Customer Satisfaction dengan Customer Retention di Rumah Sakit Pupuk Kaltim Prima Sangatta
Authors: Andi Niartiningsih  , Munsir Noviani
Published: December 2024

Objektif.  Customer retention merupakan bentuk loyalitas yang berhubungan dengan perilaku yang diukur berdasarkan perilaku belikonsumen yang ditunjukkan dengan tingginya frekuensi konsumen membeli suatu produk.  Customеr rеtеntion diаnggаp sеbаgаi sаlаh sаtu indikаtor pеnting customеr loyаlity dаn customеr sаtisfаction digunаkаn sеcаrа bеrgаntiаn yang bеrdаmpаk lаngsung pаdа nilаi pеlаnggаn dеngаn jаngkа wаktu yаng pаnjаng. Penelitian ini bertujuan untuk menganalisis hubungan customer satisfaction dengan customer retention di Rumah Sakit Pupuk Kaltim Prima Sangatta.
Metode Riset. Penelitian ini adalah jenis penelitian penelitian kuantitatif yang menggunakan studi observasional analitik dengan rancangan cross sectional study.
Hasil.  Hasil penelitian menunjukkan ada hubungan customer satisfaction terhadap customer retention di Rumah Sakit Pupuk Kaltim Prima Sangatta.  Hasil uji statistik dengan menggunakan uji chi square diperoleh nilai p= 0.000, karena nilai p<α = 0.000<0.05.  

Kesimpulan. Berdasarkan penjelasan sebelumnya, dapat disimpulkan customer satisfaction merupakan kunci utama dalam mempertahankan pelanggan, karena kepuasan pelanggan menentukan apakah pelanggan tersebut akan tetap atau beralih ke rumah sakit lain.
THE INFLUENCE OF WORKLOAD AND PERCEPTION OF ORGANIZATIONAL SUPPORT ON THE PERFORMANCE OF IRNA BOUGENVILE NURSES AT DR. ISKAK TULUNGAGUNG HOSPITAL
Authors: Putra Acmad Danis Harjuna , Rini Hesty Prima
Published: December 2024

Dalam berbagai bidang, salah satunya bidang organisasi, aspek sumber daya manusia menjadi masalah dasar yang terdapat dalam setiap aktivitas. Mengingat sumber daya manusia adalah aspek strategis dan integral pada suatu organisasi, maka diharapkan setiap organisasi dapat meningkatkan potensi sumber daya manusianya dan bekerja secara maksimal sehingga dapat mewujudkan tujuan organisasi. Tujuan penelitian ini ialah menganalisa pengaruh beban kerja dan persepsi dukungan organisasi terhadap kinerja perawat di RSUD Dr. Iskak Tulungagung. Metode dalam penelitian menerapkan metode kuantitatif dengan alat analisis SmartPLS. Populasi yang tertera mewakili sampel penelitian sebanyak 32 orang. Hasil penelitian membuktikan bahwasannya : (1) Workload berpengaruh negative dan tidak signifikan pada kinerja perawat di RSUD Dr. Iskak Tulungagung; (2) Perception of organizational support memiliki pengaruh terhadap kinerja perawat RSUD Dr. Iskak Tulungagung
ANALYSIS OF THE WORK–LIFE BALANCE MODEL ON EMPLOYEE ENGAGEMENT IN THE CREATIVE SECTOR IN INDONESIA
Authors: Setiyawami Setiyawami , Kusuma Rr. Chusnu Syarifa Diah , Risambessy Agusthina , Yuliana Yuliana
Published: December 2024

In the creative industry, the relationship between employee empowerment and employee engagement has a very important role. Employees who feel empowered to contribute with creative ideas and participate in the decision-making process will feel more connected to the company's vision and values. The main aim of the research is to analyze the influence of employee empowerment, flexible work arrangements, and career development on employee engagement. The sample in this research consisted of 190 employees who worked in the creative industries in Indonesia who were determined using a convenience sampling approach. Data collection uses a questionnaire instrument which is then distributed online. Data analysis uses the SPSS application by displaying the results of data processing through validity and reliability tests, multiple regression analysis, coefficient of determination, and hypothesis testing. Based on the results of data analysis, it is stated that employee empowerment, flexible work arrangements, and career development have a positive and significant effect on employee engagement. The theoretical implications of the research explain that implementing policies and practices that support employees in terms of work flexibility and career development can significantly increase employee engagement and performance. Meanwhile, practically, organizations in the creative industries need to pay attention to the importance of creating a work environment that supports employee flexibility and career growth. This can be done through implementing policies that allow remote work, flexible work schedules, and support for skills and career development.
THE INFLUENCE OF HEDONIC VALUE AND UTILITARIAN VALUE ON PURCHASING DECISIONS FOR SAMSUNG SMARTPHONES
Authors: Santoso Anugrah Bayu , Wardhani Nuruni Ika Kusuma
Published: December 2024

In the modern era, technological advances are the main factor driving changes in various aspects of human life. The rapid development of technology today allows people to access information easily through various media, such as using smartphones so that it becomes a human need, especially among students. This makes smartphone companies compete and innovate to capture market share. This study aims to determine the effect of Hedonic value and Utilitarian value variables on purchasing decisions for Samsung smartphones The approach used in this research is quantitative. The study population consisted of university students in Surabaya City, with a sample of 90 respondents. The sampling method used non-probability sampling technique through purposive sampling. Data were collected using a questionnaire distributed via Google Form, and data analysis was carried out using the Structural Equation Modeling (SEM) method using the Partial Least Squares (PLS) analysis tool and is carried out through a two-stage approach with the help of SmartPLS. The results showed that Hedonic Value and Utilitarian Value have a positive and significant effect on Samsung Smartphone Purchasing Decisions.
THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON STOCK PRICES IN PROPERTY & REAL ESTATE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2022
Authors: Divya Trisah , Br Sipayung Risa Fransiska , Cahyani Mutiara
Published: December 2024

This study was conducted to test the impact of each variable that has been determined simultaneously or partially. Through a population of 87 companies and based on the conditions that the author has determined, a sample of 57 companies was obtained. This quantitative study uses secondary data sources that are measured from a ratio scale for statistical management. This study uses multiple linear regression analysis. The analysis obtained from the F test showed that CR & DER had a significant positive impact on stock prices. Then, from the t-test (partial), CR with partial has a significant negative effect on stock prices, but DER does not have a significant effect on stock prices.
STUDYING THE RELATIONSHIP MODEL BETWEEN ENTREPRENEURSHIP INSIGHT AND BUSINESS PERFORMANCE: A STUDY OF MSMEs IN INDONESIA
Authors: Setyawati Amelia , Sugangga Amelia , Yudhyani Eka , Febrina Reni
Published: December 2024

This research aims to examine the relationship model between entrepreneurial orientation (EO), entrepreneurship insight (EI), information technology adoption (ITA), and business performance (BP) in MSMEs in Indonesia. The research method used is a quantitative approach with survey techniques of MSME actors in various sectors in Indonesia. Data was collected through a questionnaire adapted from previous research. The research sample consisted of 200 respondents selected using a purposive sampling technique, with the criteria being that the business had been running for at least two years and had access to information technology. The results of the research data analysis conclude that entrepreneurial orientation (EO), entrepreneurship insight (EI), and information technology adoption (ITA) have a positive and significant effect on business performance (BP). The research results will provide deeper insight into the influence of EO, EI, and ITA on the business performance of MSMEs in Indonesia. It is hoped that this research can also provide recommendations for MSME actors and policymakers to increase the competitiveness of small businesses through implementing entrepreneurial strategies and adopting technology. Thus, this research contributes to the development of MSME business theory and practice in the digital era and supports efforts to improve the performance of MSMEs in Indonesia.
MEASURING UMKM SALES PERFORMANCE THROUGH COMPETITIVE ADVANTAGE: IN THE CONTEXT OF DIGITALIZATION USE IN MEDAN CITY
Authors: Simanjuntak Agus N. , Silaban Frederick Saroha , Steven Orlando , Simanjuntak Sabriana S.
Published: December 2024

The COVID-19 pandemic has had a major impact on many industries, including the economy. Indonesia's economic and business sectors have been hit hard by the Covid-19 outbreak. Many micro, small and medium enterprises (MSMEs) are confused because their companies are blocked and cannot even develop. Globally, supply chains have weakened due to the impact of Covid-19, commodity prices have plummeted, and the possibility of a global economic crisis is increasing. The widespread spread of the corona virus or Covid-19 is starting to impact more than half of the cooperatives and Small and Medium Enterprises in North Sumatra. There are around 2.8 million MSMEs in northern Sumatra, but no more than 20% of those who have permits or licenses at the Cooperative Office are around, 380,000. The position of MSMEs is considered very significant because this sector is not only a source of livelihood, but also provides direct and indirect employment opportunities to people with relatively low levels of knowledge and skills. The payment system industry developed the Quick Response Code Indonesia Standard (QRIS) together with Bank Indonesia (BI) to make processing transactions using QR codes easier, faster and more efficient. Based on the existing conditions, the aim of this research is to improve the digital payment system to improve the sales performance of MSMEs in the city of Medan. The aim of this research is to measure and examine the ability of the variables usage of e-commerce, usage of QRIS, digitalization transformation in increasing competitive advantage and ultimately increasing the sales performance of MSME players in the city of Medan. The research results conclude that usage of e-commerce, usage of qris, digital transformation positively and significantly predict competitive advantage. Apart from that, this research also confirms that digital transformation positively and significantly predicts sales performance.
THE GROTESQUENESS IN VIETNAMESE FOLK JOKES
Authors: Dang Quoc Minh Duong
Published: December 2024

Grotesqueness exploits laughter, exaggeration, and unusual contrasts between the imaginary and the real, beauty and ugliness, tragedy and comedy. Grotesqueness is prevalent in folk jokes, especially in tales about gluttony, henpecked husbands, and sexual desire. It manifests itself through character type, language, tone, and time frame. Using analytical and synthetic methods and an interdisciplinary approach, the author examines Vietnamese folk jokes to elucidate this viewpoint.
Sağlık Çalışanlarının Motivasyon Kaynakları ve Performans Değerlendirme Sistemi Algıları
Authors: Aytur Özen Tangül
Published: December 2024

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100 Soruda Özel Eğitim
Authors: Aydoğan Aslan
Published: December 2024

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Natural nanofibers embedded in the seed mucilage envelope: composite hydrogels with specific adhesive and frictional properties
Authors: Kreitschitz Agnieszka , Gorb Stanislav N
Published: December 2024

The increasing interests in natural, biodegradable, non-toxic materials that can find application in diverse industry branches, for example, food, pharmacy, medicine, or materials engineering, has steered the attention of many scientists to plants, which are a known source of natural hydrogels. Natural hydrogels share some features with synthetic hydrogels, but are more easy to obtain and recycle. One of the main sources of such hydrogels are mucilaginous seeds and fruits, which produce after hydration a gel-like, transparent capsule, the so-called mucilage envelope. Mucilage serves several important biological functions, such as supporting seed germination, protecting seeds against pathogens and predators, and allowing the seed to attach to diverse surfaces (e.g., soil or animals). The attachment properties of mucilage are thus responsible for seed dispersal. Mucilage represents a hydrophilic, three-dimensional network of polysaccharides (cellulose, pectins, and hemicelluloses) and is able to absorb large amounts of water. Depending on the water content, mucilage can behave as an efficient lubricant or as strong glue. The current work attempts to summarise the achievements in the research on the mucilage envelope, primarily in the context of its structure and physical properties, as well as biological functions associated with these properties.
Ortaokul Öğrencilerinin Vatanseverlik Değerine İlişkin Metaforik Algıları
Authors: Çam Latif , Yıldırım Sevda Gülşah
Published: December 2024

Bu araştırmanın amacı, ortaokul öğrencilerinin vatanseverlik değerine ilişkin metaforik algılarını belirlemektir. Çalışma, nitel araştırma yöntemleri arasında yer alan olgubilim deseninde gerçekleştirilmiştir. Araştırmanın çalışma grubunu, 2023-2024 Eğitim-Öğretim yılında Kilis ili merkezinde bir devlet okulunda 5, 6, 7 ve 8 sınıfta öğrenim gören toplamda 272 öğrenci oluşturmaktadır. Çalışmaya katılan öğrencilerin belirlenmesinde amaçsal örnekleme yöntemlerinden tipik durum örnekleme yöntemi kullanılmıştır. Araştırma verileri, araştırmacılar tarafından geliştirilen metaforlar yoluyla veri toplama formu ile toplanmıştır. Araştırmada katılımcılardan elde edilen verilerin analizinde tümevarımcı analiz yönteminden yararlanılmıştır. Araştırma sonucunda, Değerlerarası İlişki Olarak Vatanseverlik, Sosyal Yaşam ve Çevre Olarak Vatanseverlik, Milli Kimlik ve Toplumsal Bağlar Olarak Vatanseverlik ve Kişisel ve Toplumsal Duygu Olarak Vatanseverlik olmak üzere 4 tema ve bu temalarda yer alan benzersiz 46 olmak üzere toplamda 357 metafor tespit edilmiştir. En çok tekrar eden metaforlar Sevgi, Saygı, Yardımseverlik, Atatürk, Asker, Bayrak, Dostluk, Anne, Vatanı korumak, Arkadaş, Ordu, Baba, Vatanı Sevmek, Aile ve Ağaç metaforlarıdır. Çalışmada elde edilen metaforlar ve gerekçeleri incelendiğinde ise öğrencilerin vatanseverlik değerine ilişkin algılarının tamamının olumlu olduğu sonucuna ulaşılmıştır.
REVITALIZAÇÃO DE CANAIS DE IRRIGAÇÃO E A REDUÇÃO DAS PERDAS HÍDRICAS NO DISTRITO FEDERAL
Authors: Ribeiro Edvan Sousa , Favareto Ana Paula Alves , Mareco Edson Assunção , Uliana Maíra Rodrigues , Tonello Kelly Cristina , Alves Marcelo Rodrigo
Published: December 2024

Objetivo: As perdas de água em canais de irrigação representam um desafio significativo para a gestão dos recursos hídricos, especialmente em regiões onde a disponibilidade de água é limitada. O artigo analisa perdas hídricas, através de quatro ensaios de medição de vazão em canais de irrigação não revestidos do Distrito Federal. Metodologia: Trata-se de uma pesquisa básica do tipo bibliográfica e documental, as medições foram feitas em trechos selecionados, utilizando três distintos métodos: molinete hidrométrico, ADV – Flow Tracker e flutuador. Os dados foram analisados com o auxílio do Microsoft Excel. Resultados: Os resultados indicam perdas significativas, com variações entre 19,26% (Rodeador), até 89,54% (Lagoinha). A eficiência média dos canais estudados foi de 43,26%, o que significa que 57,68% da água captada é perdia. Com base nas estimativas das vazões de todos os 65 canais do DF, a economia de água com as Ações de Revitalização de Canais de Irrigação (ARCI) seria de aproximadamente 1.280 l/s, o suficiente para abastecer uma cidade com 790 mil habitantes. Conclusão: Assim, os esforços que tem sido feitos no sentido de revitalizar os canais de irrigação do DF tem refletido na melhoria da eficiência do uso da água na região, e estes esforços convergem para o alcance dos Objetivos de Desenvolvimento Sustentável do ONU, especialmente os ODS 02 e 06, que buscam a implantação de práticas de uso sustentável da água nos diferentes setores.
O PAPEL MÚLTIPLO DOS PARQUES ECOLÓGICOS: PARQUE ECOLÓGICO DO GAMA-DF
Authors: Pina Erida Machado Barbosa de , Tamashiro Jacqueline Roberta , Paiva Fabio Friol Guedes de , Kinoshita Angela
Published: December 2024

Objetivo: Apresentar conceitos ligados a Parques Ecológicos, caracterizar o Parque Ecológico do Gama (DF) e discutir como os parques urbanos são importantes aliados na promoção da qualidade de vida e do bem-estar da população, oferecendo contato com a natureza, oportunidades de lazer, prática de atividades físicas e interação social. Métodos: Foi realizada vasta busca na literatura recente sobre o tema, usando as palavras chaves Parque Ecológico do Gama, qualidade de vida, parque urbano, funções sociais dos parques, desenvolvimento urbano, sustentabilidade, usando as plataformas Scielo, Google Acadêmico, algumas publicações de Brasília e do Cerrado, banco de dados do Governo do Distrito Federal. Resultados: Foram encontrados os benefícios da prática de atividades físicas, do contato com a natureza e da interação social, especificamente, no DF, o Parque Ecológico do Gama amplia sua importância como parque urbano, por ser uma Unidade de Conservação que abriga ecossistemas vitais e espécies ameaçadas de extinção, contribuindo para a preservação da biodiversidade local. Conclusão: O Parque Ecológico do Gama desempenha um papel fundamental na promoção de benefícios ambientais, qualidade de vida, lazer e bem-estar para a comunidade local.
FORMAÇÃO SUSTENTÁVEL NO ENSINO SUPERIOR: A IMPORTÂNCIA DA EDUCAÇÃO AMBIENTAL E DA REDE ACES
Authors: Santos Luiz Henrique Vieira dos , Scotti Silma Costa dos Santos , Costa Sérgio Marques , Arana Alba Regina Azevedo , Uliana Maíra Rodrigues
Published: December 2024

Objetivo: Este capítulo investiga a implementação de práticas de ambientalização curricular no ensino superior, com ênfase em metodologias ativas que promovam interdisciplinaridade e temas socioambientais. Destaca-se a Rede ACES como plataforma de colaboração para fomentar a sustentabilidade entre instituições. Metodologia: A pesquisa teve caráter qualitativo, descritivo e exploratório, utilizando revisão bibliográfica. Foram consultados artigos, livros e diretrizes educacionais dos últimos seis anos, com o intuito de identificar como essas práticas estão sendo aplicadas e quais os principais desafios e avanços observados, analisando práticas pedagógicas e metodologias que incentivam a conscientização ambiental. Resultados: Os resultados indicam que, embora existam avanços na integração de temas ambientais nos currículos, ainda há lacunas na adoção sistemática de metodologias que estimulem uma consciência crítica socioambiental. A análise revela que redes colaborativas, como a Rede ACES, têm papel fundamental na promoção da ambientalização curricular, facilitando a cooperação e o desenvolvimento de práticas inovadoras entre as instituições. Conclusão: Conclui-se que a ambientalização curricular é essencial para a formação de profissionais preparados para os desafios da sustentabilidade. Reforça-se a necessidade de políticas e iniciativas educacionais que fortaleçam a educação ambiental de forma integrada e contínua, promovendo o desenvolvimento de competências socioambientais no ensino superior.
AMBIENTALIZAÇÃO CURRICULAR COMO ESTRATÉGIA PARA A FORMAÇÃO CRÍTICA E SUSTENTÁVEL DE CIDADÃOS
Authors: Scotti Silma Costa dos Santos , Santos Luiz Henrique Vieira dos , Costa Sérgio Marques , Arana Alba Regina Azevedo , Uliana Maíra Rodrigues
Published: December 2024

Objetivo: Este capítulo tem como objetivo explorar os fundamentos da educação ambiental, destacando a ambientalização curricular como uma abordagem para integrar temas ambientais nos currículos escolares e universitários. Busca-se compreender como a ambientalização curricular pode transformar a prática pedagógica e promover uma educação integral, crítica e voltada para a sustentabilidade. Metodologia: O estudo adota uma abordagem qualitativa, descritiva e exploratória, utilizando análise documental e revisão bibliográfica como procedimentos. Foram consultados artigos, livros e diretrizes educacionais, dos últimos dez anos, para investigar a implementação de práticas de ambientalização curricular e metodologias ativas que incentivam a interdisciplinaridade e a inclusão de temas transversais no ensino. Resultados: Os resultados destacam a importância de incorporar indicadores de ambientalização curricular para avaliar o nível de integração de práticas sustentáveis no currículo. Discute-se como a ambientalização curricular, ao envolver os alunos de forma ativa e interdisciplinar, contribui para o desenvolvimento de habilidades essenciais para o século XXI, como pensamento crítico e colaboração. Conclusão: Conclui-se que a ambientalização curricular é essencial para formar cidadãos comprometidos com a sustentabilidade e a preservação dos recursos naturais. Instituições de ensino e formuladores de políticas devem promover essa abordagem para garantir sua presença contínua e significativa em todos os níveis educacionais.
Bench scale production of butyrohydroxamic acid using amidotransferase activity of amidase from whole resting cell Bacillus sp. APB-6.
Authors: Kumari Pankaj , Pal Mohinder , Thakur Abhishek , Chand Duni
Published: December 2024

Butyrohydroxamic acid is a hydroxamic acid that has various biological and pharmacological applications. This study reports the bioconversion of butyramide and hydroxylamine to butyrohydroxamic acid with the help of amidase of Bacillus sp. APB-6, which has amidotransferase activity. Optimal conditions for the reaction were determined as 100/1200 mM butyramide/hydroxylamine ratio, incubation time 5 hr, pH 9.5, temperature 55°C, and resting cell concentration of 1.578 mg dcw ml-1. Under these conditions, the complete conversion of butyramide to butyrohydroxamic acid was attained in a 50 ml flask scale. The batch reaction was preferred over fed-batch reaction for scaling up the process to a 1 L scale, and the reaction time was reduced by 30 minutes. The final product yield was 10.23 g butyrohydroxamic acid with 95% purity, volumetric productivity of 2.273 g/L/h and 1.44 g/g/h catalytic productivity. The amidase used in this study showed high amidotransferase activity along with the industrially relevant process for the production of butyrohydroxamic acid. The NMR spectrum of the recovered product confirmed its identity as butyrohydroxamic acid.
Cloning of glucoamylase gene from Aspergillus niger and its expression in Pichia pastoris
Authors: Ozdemir Alkis Meryem Damla , Göktürk Dilek , Gülnaz Osman , İnan Mehmet
Published: December 2024

Glucoamylase (1,4-α-glucosidase) is a crucial commercial enzyme responsible for the conversion of starch, glycogen, and oligosaccharides into D-glucose through the hydrolysis of their non-reducing terminal glycosidic bonds. While many microorganisms, including bacteria, yeasts, and fungi, can produce glucoamylase, fungal glucoamylase is the preferred choice for industrial applications. The goal of this study was to produce the glucoamylase enzyme recombinantly in Pichia pastoris. To achieve this, the glaA gene from Aspergillus niger, responsible for encoding the glucoamylase enzyme, was cloned into a plasmid (pGAPZα-A) under the control of the GAP promoter and subsequently transferred into P. pastoris. The gene was verified through sequence analysis, while the effectiveness of transfection was validated using colony PCR and enzyme activity assays. The results demonstrated that the recombinant P. pastoris strain successfully secreted a substantial amount of glucoamylase (307.05 mg/L). The activity of the recombinant enzyme was measured at 79 U/mL.min. The enzyme exhibited robust activity over a broad range of temperatures (50-80°C) and various pH levels (pH 5-10), retaining 92-60% of its maximum activity. In conclusion, this study highlights the potential for laboratory-scale production of the glucoamylase enzyme, crucial for various industries, from a cost-effective and easily cultivable recombinant yeast strain, P. pastoris.
Rethinking Thorne–Żytkow Object Formation: The Fate of X-Ray Binary LMC X-4 and Implications for Ultra-long Gamma-Ray Bursts
Authors: Hutchinson-Smith Tenley , Everson Rosa Wallace , Twum Angela A. , Batta Aldo , Yarza Ricardo , Law-Smith Jamie A. P. , Vigna-Gómez Alejandro , Ramirez-Ruiz Enrico
Published: December 2024

We present a start-to-end simulation aimed at studying the long-term fate of high-mass X-ray binaries and whether a Thorne–Żytkow object (TŻO) might ultimately be assembled. We analyze results from a 3D hydrodynamical simulation that models the eventual fate of LMC X-4, a compact high-mass X-ray binary system, after the primary fills its Roche lobe and engulfs the neutron star companion. We discuss the outcome of this engulfment within the standard paradigm of TŻO formation. The post-merger angular momentum content of the stellar core is a key ingredient, as even a small amount of rotation can break spherical symmetry and produce a centrifugally supported accretion disk. Our findings suggest the inspiraling neutron star, upon merging with the core, can accrete efficiently via a disk at high rates (≈10−2
M
⊙ s−1), subsequently collapsing into a black hole and triggering a bright transient with a luminosity and duration typical of an ultra-long gamma-ray burst. We propose that the canonical framework for TŻO formation via common envelope needs to be revised, as the significant post-merger accretion feedback will unavoidably unbind the vast majority of the surrounding envelope.
Dust-obscured Galaxies in the XMM-SERVS Fields: Selection, Multiwavelength Characterization, and Physical Nature
Authors: Yu 喻 Zhibo 知博 , Brandt W. N. , Zou Fan , Zhu Ziyuan , Bauer Franz E. , Cristello Nathan , Luo Bin , Ni Qingling , Vito Fabio , Xue Yongquan
Published: December 2024

Dust-obscured galaxies (DOGs) are enshrouded by dust and many are believed to host accreting supermassive black holes (SMBHs), which makes them unique objects for probing the coevolution of galaxies and SMBHs. We select and characterize DOGs in the 13 deg2 XMM-Spitzer Extragalactic Representative Volume Survey (XMM-SERVS), leveraging the superb multiwavelength data—from X-rays to radio. We select 3738 DOGs at z ≈ 1.6–2.1 in XMM-SERVS, while maintaining good data quality without introducing significant bias. This represents the largest DOG sample with thorough multiwavelength source characterization. Spectral energy distribution modeling shows DOGs are a heterogeneous population consisting of both normal galaxies and active galactic nuclei (AGNs). Our DOGs are massive (

log

M
⋆

/

M
☉

≈
10.7
-
11.3

), 174 are detected in X-rays, and they are generally radio-quiet systems. X-ray detected DOGs are luminous and are moderately to heavily obscured in X-rays. Stacking analyses for the X-ray undetected DOGs show highly significant average detections. Critically, we compare DOGs with matched galaxy populations. DOGs have similar AGN fractions compared with typical galaxy populations. X-ray detected DOGs have higher M
⋆ and higher X-ray obscuration, but they are not more star-forming than typical X-ray AGNs. Our results potentially challenge the relevance of the merger-driven galaxy-SMBH coevolution framework for X-ray detected DOGs.