bluuebunny/crossref_metadata_2025 huggingface dataset:
Meat and carcass quality of weaner rabbits placed on three different plant protein-based diets
Authors: Ibitoye E.B. , Jimoh A.A. , Okegbire D.A. , Ishola D.O. , Gwimi P.B. , Alayande A.M.
Published: October 2023

The study assessed the effect of replacing groundnut cake (GNC) with palm kernel cake (PKC) or cotton seed cake (CSC) on the meat and carcass characteristics of rabbits. Sixty mixed breed weaner rabbits of both sexes with an age range of eight to nine weeks old were randomly divided into three treatments 1, 2, and 3 of 20 rabbits per group. Rabbits in the group one (T1) served as the positive control and were fed GNC-based diet, while those in treatments two (T2) and three (T3) were fed PKC-, and CSC-based diets respectively. The results differed non-significantly (p>0.05) in the final body weight and carcass quality of the rabbits in each group. Carcass evaluation varied non-significantly (p>0.05) in terms of visceral (liver, lungs, hearts, and kidneys) and weights of primal cuts (neck, forelimbs, hindlimbs, chest, and back). Also, some of the meat’s physicochemical properties showed no difference. The meat ratios bone of groups fed PKC- and CSC-based diets were insignificant (p>0.05) above the control. CSC significantly (p<0.05) increased the moisture, while PKC significantly decrease the nitrogen and crude protein contents of the meat of experimental rabbits. This study suggests that rabbits could be raised on a diet formulated using CSC as a replacement for GNC, while a PKC-based diet tends to decrease the protein content of rabbit meat.
Measuring the satisfaction and frustration of basic psychological needs in the workplace
Authors: Gustaw Grzegorz
Published: October 2023

Researchers have been looking at the issue of psychological need satisfaction in the workplace since the 1930s. Self-Determination Theory (SDT), a concept that emerged in the 1980s, stands out from other theories by uniquely capturing basic psychological needs as (1) innate and (2) promoting psychological growth, internalization, and well-being. Allowing basic psychological needs to be met at work is essential for autonomous work motivation, positive attitudes, good behaviors, and employee well-being, while frustration of basic psychological needs at work is associated with higher levels of job insecurity, engaging in unproductive behavior at work, and higher stress related to work, which in turn predicts higher levels of somatic symptoms, emotional exhaustion, and absenteeism from work due to illness. Therefore, it is crucial to measure basic need satisfaction and frustration at work and adjust management to improve on these dimensions. The purpose of the research is to review the research tools used to measure the satisfaction and frustration of basic psychological needs at work within the SDT framework. To achieve the research objective, the review of scientific literature available in the EBSCOhost database: APA PsycInfo, APA PsycArticles on the keyword “basic psychological needs” AND “self-determination theory” AND “scale” was done along with reviewing the research tools available on the Center for Self-Determination Theory website. The collection obtained was completed using the snowball technique. A comprehensive and up-to-date review of tools used to measure satisfaction (and frustration) of basic psychological needs in the workplace was established within the framework of Deci and Ryan’s SDT.
The second fundamental form of the moduli space of cubic threefolds in $\mathcal A_5$
Authors: Colombo Elisabetta , Frediani Paola , Naranjo Juan Carlos , Pirola Gian Pietro
Published: October 2023

We study the second fundamental form of the Siegel metric in $\mathcal A_5$ restricted to the locus of intermediate Jacobians of cubic threefolds. We prove that the image of this second fundamental form, which is known to be non-trivial, is contained in the kernel of a suitable multiplication map. Some ingredients are: the conic bundle structure of cubic threefolds, Prym theory, Gaussian maps and Jacobian ideals.
O IMPACTO DA ESTRUTURA DE CAPITAL NO VALOR DA EMPRESA
Authors: Silva Aramis de Queiroz , Reis Bárbara Damasio dos , Fukuoka Danilo Marcos Leme , Araújo Dilcimar Gomes de , Elias Samir Ibrahim
Published: October 2023

A estrutura de capital é um dos assuntos desenvolvidos pelas teorias de finanças corporativas mais complexos e significativos e refere-se à composição das fontes de financiamento que uma empresa utiliza para operar e expandir seus negócios, minimizar o custo de capital, otimizar a relação custo-benefício, flexibilidade financeira, solvência, entre outros. As duas principais teorias sobre a estrutura de capital da empresa são a teoria Pecking Order e a teoria de Trade-off. Este trabalho teve como objetivo analisar a relação entre a estrutura de capital das empresas e seu impacto no valor empresarial. O método de pesquisa adotado para fundamentar o desenvolvimento acerca do questionamento proposto foi embasado em pesquisa bibliográfica. Após pesquisar a literatura acerca da estrutura de capital e o impacto sobre o valor de mercado da empresa, observou-se que apesar da existência de uma série de estudos teóricos, não há uma resposta unânime sobre a estrutura de capital ideal para uma organização. De acordo com as proposições de Modigliani e Miller, não há relação entre estrutura de capital e valor de mercado da empresa, independe da estrutura de capital o valor da empresa será o mesmo. Conforme a empresa eleve a proporção de dívida, o capital próprio remanescente se torna mais arriscado. Portanto, o custo do capital próprio também é elevado devido ao aumento do risco, equilibrando os resultados de forma exata.
A IMPORTÂNCIA DOS SISTEMAS ERP PARA A ANÁLISE DE NEGÓCIOS NAS ORGANIZAÇÕES
Authors: Reis Bárbara Damasio dos , Silva Aramis de Queiroz , Fukuoka Danilo Marcos Leme , Araújo Dilcimar Gomes de , Elias Samir Ibrahim
Published: October 2023

O objetivo deste paper é promover uma reflexão acerca da importância dos sistemas Enterprise Resource Planning (ERP) para a análise de negócios nas organizações. Para isso, foram realizadas pesquisas bibliográficas com o intuito de apresentar uma explanação teórica e referencial que possibilitasse maior compreensão e detalhamento do assunto. Nesse sentido, para a riqueza do estudo, além do sistema de gestão ERP, tornou-se relevante abordar fatores críticos que possam impactar a tomada de decisão no ambiente organizacional, como a análise de negócios, o Business Intelligence, a inovação e a cadeia de valor. Trata-se de um estudo baseado em referências encontradas em artigos, revistas e livros que corroboraram com o aprofundamento do trabalho e a exposição de diferentes perspectivas. O intuito é promover insights que possam colaborar na busca pelo aperfeiçoamento da tomada de decisão. Com isso, o aumento da confiabilidade perante as informações, a identificação de possíveis vulnerabilidades, e de forma estratégica, a consolidação da empresa para o alcance de uma vantagem competitiva perante o mercado são alguns dos resultados de uma boa tomada decisão, e assim, retrata a relevância desse estudo.
Comparative assessment of fish diversity indices in protected Vlasina Reservoir and unprotected Gruža Reservoir
Authors:   University of Kragujevac, Faculty of Science, Department of Biology and Ecology, Kragujevac, Serbia, Jakovljević Marija M. , Đuretanović Simona R. ,   University of Kragujevac, Faculty of Science, Department of Biology and Ecology, Kragujevac, Serbia, Nikolić Marijana D. ,   University of Kragujevac, Faculty of Science, Department of Biology and Ecology, Kragujevac, Serbia, Kojadinović Nataša M. ,   University of Kragujevac, Faculty of Science, Department of Biology and Ecology, Kragujevac, Serbia, Radenković Milena D. ,   University of Kragujevac, Faculty of Science, Department of Biology and Ecology, Kragujevac, Serbia, Simović Predrag M. ,   University of Kragujevac, Faculty of Science, Department of Biology and Ecology, Kragujevac, Serbia, Simić Vladica M. ,   University of Kragujevac, Faculty of Science, Department of Biology and Ecology, Kragujevac, Serbia
Published: October 2023

The species diversity indices, namely the Shannon Index (H), Reciprocal Simpson’s Index (1/D), Fisher’s Alpha Diversity Index (A), and Pielou’s Evenness Index (J), were calculated for both the protected Vlasina Reservoir and the unprotected Gruža Reservoir. A total of 15 fish species were identified in the Vlasina Reservoir during the investigation period from 2003 to 2022, while the Gruža Reservoir revealed 10 fish species within the period from 2013 to 2021. The obtained values of the H, 1/D, and A indices, were not considerably high, sometimes even lower than expected, showing a slight increase in recent years for both reservoirs. In Vlasina Reservoir, the J Index was in a range from 0.2488 to 0.3348, while in Gruža Reservoir it varied from 0.1834 to 0.3832, indicating the low homogeneity in terms of well-balanced fish assemblage structure. Moreover, an increasing trend in recent years has been observed, which favors the dominance of some fish species against the balanced fish structure. Our results provide valuable information about fish diversity and evenness in the investigated areas under high anthropogenic threats, considering the importance of both reservoirs in Serbia.
Slight cooling during growth induced changes in filamentous fungi hypha mitochondrial morphology
Authors:   University of Belgrade, Faculty of Biology, Department for General Physiology and Biophysics, Belgrade, Serbia, Vitkovac Aleksandra , Pajić Tanja ,   University of Belgrade, Faculty of Biology, Department for General Physiology and Biophysics, Belgrade, Serbia, Bukumira Marta ,   University of Belgrade, Institute of Physics, Laboratory for Biophysics, Belgrade, Serbia, Stanić Marina ,   University of Belgrade, Institute for Multidisciplinary Research, Department of Life Sciences, Belgrade, Serbia, Rabasović Mihailo ,   University of Belgrade, Institute of Physics, Laboratory for Biophysics, Belgrade, Serbia, Todorović Nataša ,   University of Belgrade, Institute for Biological Research "Siniša Stanković", Department of Neurophysiology, Belgrade, Serbia
Published: October 2023

Adaptive changes in mitochondrial morphology are associated with changes in the mitochondrial function and metabolic fitness of eukaryotic cells. We previously described in young hyphae of the filamentous fungus Phycomyces blakesleeanus a dramatic effect of an increase in ambient temperature during growth: a 3°C warmer environment compared with a control temperature of 22°C resulted in the appearance of long elongated (“tubular”) mitochondria accompanied by an increase in lipid droplet density. Here, we examined how cooler ambient temperature (18°C) during growth affects mitochondrial morphology in P. blakesleeanus compared with the control grown at 22°C. We used two-photon fluorescence imaging (TPEF) of live hyphae stained with the vital mitochondrial dye rhodamine 123. Extraction of relevant parameters (number, size, and shape of mitochondria) from TPEF images was performed using the Ilastik machine learning-based software. The suitability of the Ilastik analysis was compared with the Particle Analysis (ImageJ). Cold treatment resulted in the appearance of tubular mitochondrial morphology that was absent in the control group. Tubular mitochondrial morphology appears to be an adaptive feature that occurs in both warmer and colder conditions and is likely part of the stress response.
The Impact of technology Acceptance and technology Compliance Costs on SMEs’ business Resilience
Authors: Ghazali Noorlaila
Published: October 2023

"The importance of digitalization among Small and Medium Enterprises (SMEs) is undeniable, especially when the Organization for Economic Co-operation and Development (OECD) is also focusing on how to connect SMEs in Southeast Asia through digitalization. Many incentives have been provided by the government to encourage SMEs’ involvement in digital transformation such as grants and training for SMEs to adopt digitalization in daily operations; however, digitalization did not attract the participation of all SMEs. As such, the issue of SMEs’ tendency to lag in technological adoption becomes the main concern of this study, since many SMEs are unable to internationalize digitally because they were not initially designed to scale that way. In addition, managing businesses using online platforms is also challenging, especially when higher costs are involved. Nonetheless, changing this situation by removing the barriers may help SMEs to build the resilience needed for future uncertainties. Therefore, this study attempts to examine the relationship between technology acceptance and technology compliance costs toward business resilience among SMEs. A structured questionnaire was developed, validated, and distributed to SME owners via an online survey form from May 2021 to December 2021. A total of 215 SMEs completed the questionnaire and they were included in the data analysis, which was carried out using SPSS version 20. The findings showed that the two factors under technology acceptance, perceived usefulness and perceived ease of use, had a significant positive relationship with business resilience. In this regard, SMEs’ lack of new technology acceptance would have an adverse effect on their business performance. In addition, compliance costs were also found to have a positive and significant relationship with business resilience. Hence, SMEs’ investment in technology platforms and provision of employee training to use digital platforms will positively affect their business resilience. In view of the digitalization of SMEs becoming an important national agenda, the findings of this study will further support and motivate SMEs to adopt the current technology and engage in digital transformation. Ultimately, the study justifies the policymakers’ urgent attention to actively encourage SMEs to transform their businesses before they are left behind."
Conocimiento de los médicos pasantes sobre la implementación de la telemedicina en las instituciones de salud
Authors: López Miriam Janet Cervantes , Castillo Arturo Llanes , Casados Jaime Cruz , Rosales Daniel Arturo Maupome , Casados Laura Nelly Cruz
Published: October 2023

Los estudiantes que utilizan nueva tecnología requieren modelos de aprendizaje distintos a los tradicionales, y en este sentido la telemedicina se presenta como una herramienta de apoyo para la educación. El objetivo de este estudio es evaluar el conocimiento de la telemedicina entre los alumnos que están realizando su servicio social. Se trata de un estudio descriptivo, observacional y transversal en el que se recopilaron datos mediante un instrumento estructurado y validado utilizando Microsoft Forms, aplicado a 113 pasantes de servicio social. Los resultados indican que el 52.2% (59) tiene un conocimiento limitado sobre la telemedicina. En conclusión, se destaca la importancia de que las escuelas de medicina incorporen de manera formal la telemedicina en su plan de estudios.
Survey Kondisi Fisik di SSB (Sekolah Sepak Bola) Cendana
Authors: Fathurrohman Moh , Apriliyanto Rizki , Bahriyanto Ahmad
Published: October 2023

Soccer is one of the growing sports today and requires a balanced physical condition. With the development of soccer schools in Jember regency, particularly in East Java, and the increasing number of clubs providing coaching for young children, the sport of soccer demands not only physical fitness but also technical skills that require training to prepare for matches. Physical condition can be maximized through regular and well-programmed training, such as speed, agility, strength, explosive power, and endurance training. The objective of this research is to assess the physical condition of soccer players at SSB Cendana in 2023. This study uses a quantitative descriptive research method with measurement test techniques. The population consists of active training students/athletes, and purposive sampling was used, resulting in 16 students/athletes. The results showed that 12 players had good strength (push-up) performance, which accounts for 75%. Twelve players had moderate strength (sit-up) performance, also 75%. Sixteen individuals exhibited less than optimal speed, which accounts for 100%. Nine players showed moderate agility, accounting for 56.25%. Eleven players had suboptimal explosive power (broad jump), which accounts for 68.75%. Eight players exhibited suboptimal endurance, representing 50%.
Land And Building Tax (PBB), Revenue Sharing Fund (DBH), and the Remaining Budget Calculation (SiLPA), Network Capital Expenditure (BMJ) and Physical Special Allocation Funds (DAK) at the City Government in Indonesia
Authors:   Faculty of Economics and Business, Universitas Syiah Kuala, Utami Mulyana , Darwanis Darwanis ,   Faculty of Economics and Business, Universitas Syiah Kuala, Diantimala Yossi ,   Faculty of Economics and Business, Universitas Syiah Kuala
Published: October 2023

The purpose of this study is to analyze the property tax, profit-sharing funds, excess budget calculations, network capital expenditures, and revenue from special physical allocation funds for municipal governments in Indonesia. This research is a descriptive quantitative research, namely by analyzing the Land and Building Tax (PBB), Revenue Sharing Fund (DBH), and the Remaining Budget Calculation (SiLPA), Network Capital Expenditure (BMJ) and Physical Special Allocation Funds (DAK) at the City Government. throughout Indonesia in 2018-2019. The results of this study indicate that PBB-P2 & City Government SiLPA revenues in Indonesia increase every year, the realization of SiLPA on income has increased in 2019 where in 2018 it increased 9.75% to 11.44%. City Government DBH receipts in Indonesia fluctuate every year where the highest DBH receipts are in 2018, the realization of DBH to the Balancing Fund has decreased in 2019 where in 2018 it was 12.33% down to 10.90%. The realization of BMJ for City Governments in Indonesia increases every year with the highest BMJ revenue in 2019, the contribution of BMJ to capital expenditure on average is still below 50%. City Government Physical DAK realization in Indonesia is decreasing every year where the highest Physical DAK revenue is in 2017, the Physical DAK realization to DAK has increased in 2019 where in 2018 it increased by 45.35% to 62.15%. This shows that the use of Physical DAK is greater than that of Non-Physical DAK.
The Role of Lecturer Engagement Antecedents on Job Satisfaction
Authors:   Universitas Darma Agung, Medan, Indonesia, Siregar Pandaporan Na Uli Sun , Napitupulu Runggu Besmandala ,   Universitas Darma Agung, Medan, Indonesia, Sinaga Dearma Sariani ,   Universitas Darma Agung, Medan, Indonesia, Sembiring Veramika br ,   Universitas Darma Agung, Medan, Indonesia, Siregar Mona Hatorangan ,   Institut Sains dan Teknologi T.D.Pardede, Medan, Indonesia
Published: October 2023

This research aims to discuss the influence of organizational justice and servant leadership on lecturer engagement both directly and indirectly at private universities in Medan. The direct and indirect influence of organizational justice, servant leadership, and lecturer engagement on their job satisfaction. The sample was 440 lecturers taken by using proportional random techniques. The primary data analysis technique uses a structural equation model with the lisrel application program supported. The estimation method applies weight least squares. Organizational justice and servant leadership partially influence lecturer engagement and job satisfaction. Lecturer engagement does not affect job satisfaction. Private university leaders in Medan should pay attention to aspects of conceptualization ability in servant leadership, especially the balance of short-term and long-term focus in increasing lecturer engagement and job satisfaction.
Study to Assess the Prevalence of Risk Factor of Chronic Kidney Disease among Diabetes Mellitus and Hypertensive Client at Karambakkam
Authors:   Department of community health nursing, Saveetha college of nursing, SIMATS, Thandalam, Chennai, Tamilnadu., R. Mrs. Sindhupriya
Published: October 2023

Aim: The present study aims to assess the prevalence of risk factor of chronic kidney disease among diabetes mellitus and hypertensive client at karambakkam. Methods and Materials: A Non-experimental descriptive research design was used for the present study. A total 200 samples were collected using purposive sampling technique. The demographic of diabetes mellitus and level of knowledge of risk factor of chronic kidney diseases was assessed using structured questioner and, followed by that data was gathered and analyzed. Results: The results the study revealed that there is a significant association with the level of knowledge on risk factor of chronic kidney diseases among diabetes mellitus and hypertensive client at p<0.001. Conclusion: Thus, the present study concluded that majority of the clients with diabetes mellitus and hypertension had inadequate knowledge and it is recommended that they should be educated on the risk factors of CKD.
The Effect of Trust, Knowledge Sharing, on Employee Performance through Organizational Commitment as an Intervening Variable in Shipping Companies in Surabaya
Authors:   Master of Public Administration, Maritime Vocational Faculty, Hang Tuah University, Indonesia, Purwiyanto Didik , Purwanto FX. Adi ,   Master of Management, Maritime Vocational Faculty, Hang Tuah University, Indonesia
Published: October 2023

Organizations strive to achieve success because the business environment is very competitive. Regardless of the size of the company and the company’s market share, every organization strives to manage employees so that they are able to work well. The company will manage its employees so that they run in line with the company’s goals, because one of the things that must be paid attention to in the company is the performance of its employees. Good employee performance can be seen from quality work results, producing quantities according to company standards, being on time, having high attendance, and being able to work together with fellow employees (Mathis and Jackson, in Damayanti et al., 2018). According to Mahmudi (2015:21), employee performance can be influenced by various factors, one of which is personal factors such as commitment. Based on Zehir et al. (2012), organizational commitment is a driver of organizational success, having the desire to fight for the organization, and belief in the goals and values ​​of the organization. Organizational commitment is a variable that is influenced by several factors. One factor that can influence organizational commitment is trust (Redha et al., 2022). Aziz and Abadiyah (2022) confirmed that there is a real influence of organizational commitment on employee performance, whereas Kertabudi and Aripin (2014) proved that there is no influence of organizational commitment on employee performance. Mukri et al. (2017), Hardiani and Prasetya (2018) prove the influence of trust on employee performance, however, research by Prasetyo et al. (2018) proves the opposite, namely that trust has no effect on employee performance. Meanwhile, trust has been proven to have no effect on employee performance with organizational commitment as an intervening variable by Aziz and Abadiyah (2022). Referring to the background described previously, it can be seen that there are still inconsistent research results regarding the influence of Trust, Knowledge Sharing, on Employee Performance through Organizational Commitment as an Intervening Variable.
Influence of Sodium Citrate Concentration on the Formation of Silver Nanoparticles and Acti Bacterials Studies
Authors:   Physics nanotechnology / Osmania University, Tareq Mahdi Mustafa , Aljalyf Ali ,   Physics Solid state / Mazandaran U niversity
Published: October 2023

Silver nanoparticles (AgNPs) have been frequently studied in the scientific field due to their physical, chemical and biological properties. These characteristics are influenced by the nanomaterials' size, morphology and composition , allowing the application of AgNPs in the biomedical area due to their antimicrobial action. This work studied the influence of sodium citr ate concentration on the size of silver nanoparticles. Characterization techniques such as DLS and UV visible spectr oscopy were applied to analyze nanoparticle stability, size and polydispersity index. Characterization was carried out using a UV Vis Spectrophotometer and TEM (Transmission Electron Microscope). Analysis of the UV Vis spectra shows that the relatively sta ble nanoparticles at the maximum wavelength measurement of 417 to 418 nm are synthesized using 35, 55 and 100 mmol/L of sodium citrate. Characterization using TEM and XRD analysis shows that silver nanoparticles synthesized based on sodium citrate concentr ation have the smallest size in the 15.5 34.56 nm range with a face centred cubic (FCC) crystal structure. The nanoparticles utilized in this study demonstrated greater antimicrobial activity against Gram positive bacteria than Gram negative bacteria.
The Common Food Allergy in Iraqi Patients with Urticaria
Authors:   Allergy Specialized Center of Baghdad/ Ressafa, Abbass Ibtihal Irzooqee
Published: October 2023

A food allergy is a type of immunological reaction to food that is abnormal. The allergic reaction's symptoms might range from moderate to severe. Itching, swelling of the tongue, vomiting, diarrhea, hives, difficulty breathing, and low blood pressure are some of the symptoms. This can happen anywhere from a few minutes to several hours after exposure. Methods: The included samples of this study were 125 patient with chronic urticaria with age between 20 - 60 years were collected from allergy specialized center of Baghdad/ Ressafa. Determination of food allergen specific IgE in serum of total subjects was done for twenty two of common food allergens. Results: The current results showed that 39/125 of urticarial patients were positive to Beta-Lacto globulin, 29/125 positive to Banana, 21/125 positive to Apple, 14/125 positive to Egg Yolk, 10/125 positive to Sesame, 9/125 positive to Nut-Mix, 7/125 positive to Rice and Potato, 6/125 positive to Egg White, Citrus Mix and Peach, 5/125 positive to Milk and Tomato, 3/125 positive to Wheat Flour and Onion, 2/125 positive to Celery, 1/125 positive to Pea, Pork Meat, Strawberry, Baker’s Yeast, Chicken Meat and Cacao (Chocolate). Conclusions: The most common food allergies concluded in this study were for Beta-Lacto globulin, Banana, Apple, Egg Yolk and Sesame.
Clinical and Aesthetic Review of Episiotomy Wound Closure Methods.
Authors:   Department of Plastic Surgery, University of Jenderal Soedirman – Margono Soekarjo County Hospital, Indonesia, Fawzy Ahmad
Published: October 2023

An episiotomy is a surgical incision in the perineum to facilitate the baby's head during delivery. Physicians or midwives may use this procedure if he/she finds out the tissue around the vaginal opening begins tearing or does not seem to be stretching enough to allow the baby to be delivered. With an increasing trend for hospital births and for physicians to get involved in the normal uncomplicated birth process, there was rise in the number of episiotomies. After the baby is delivered through the extended vaginal opening, the area is applied with local anesthetic agent and incision is repaired with sutures. Our study reviewed the development in the past twenty years regarding episiotomy wound closure methods, and discovered that continuous sutures for episiotomy or perineal repair have clinical advantages in term of faster and better wound healing, more favorable scarring, shorter post-procedural pain, more rapid resumption of sexual activity, lower incidence of urinary incontinence, compared to interrupted sutures. They were also beneficial in term of less consumption of suture materials. In determining suture materials, clinicians should strongly consider the tear severity, tissue characteristics, as well as the desired aesthetic outcome.
Understanding Tax Non Compliance Behavior of SMEs
Authors:   Faculty of Economics, UIN Maulana Malik Ibrahim Malang, Indonesia, Prajawati Maretha Ika
Published: October 2023

This research combines a religious perspective in the tax non-compliance model. This research tries to provide a model that includes a religiosity perspective as a model for tax non-compliance. This research will examine the phenomenon of SME tax non-compliance in Batu City by integrating new variables, from social and economic approaches, namely geopolitical differences, tax service quality, public governance quality and system structure, tax system rate, penalty and religiosity. This research provides a model that includes a religiosity perspective as a model for SME tax non-compliance. This research is quantitative (positivist) research. The object of this research is SMEs in Batu City. The population in this study consists of SMEs in Batu City which are spread across the food and beverage business sector under the guidance of the Batu City Cooperatives and SMEs Service, totaling 175 businesses. The research results show several findings. The relationship between religiosity and tax non-compliance shows that the higher the level of religiosity, the lower the level of tax non-compliance compared to people with low levels of religiosity. The relationship between geopolitics and tax non-compliance provides an interpretation that tax non-compliance exists when there is a geopolitical gap. The worse the geopolitical conditions, the higher the level of taxpayer non-compliance. The relationship between the quality of tax services and tax non-compliance shows that tax non-compliance behavior decreases when the quality of tax services is higher. The relationship between the quality of public governance and tax impropriety decreases when the quality of public governance increases. Tax non-compliance behavior increases when tax rates are increased. Meanwhile, the relationship between penalties and tax non-compliance behavior shows that tax non-compliance behavior decreases when penalties increase.
The Role of Emerging Uses Technology-based in Accounting Information Processing (A Study of Property & Real Estate Sector in Indonesia)
Authors:   Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia, Ayu Paramitha Pradita Dyah , Fadjarenie Agustin ,   Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia
Published: October 2023

Financial statements present the financial position and performance of an entity. The timeliness of submitting financial statements is crucial to make the decisions correctly. This research empirically tests the influence of providing modified opinions, the complexity of company operations, and company size on delays in submitting financial statements—the study was conducted using quantitative research methods. We are gathering data through analyses of the financial statements in the property and real estate sectors in 2020-2022. The results show that the complexity of a company's operations significantly positively affects delays in submitting financial reports. Meanwhile, providing a modified opinion and company size does not affect the delay in presenting financial statements. The results of this research imply the importance of using technology-based accounting information processing to meet user needs for timelines in financial statements submitted.
Exploring Socio-Cultural Factors in the Context of Urban Environmental Management in Nigeria
Authors: Ezeudu Tochukwu S. , Chukwudubem Ezekwelu Kingsley
Published: October 2023

This study explores the socio-cultural factors influencing urban environmental management in Nigeria and investigates the challenges and opportunities for integrating socio-cultural perspectives into policies and practices. Utilizing the Social-Ecological Systems (SES) approach, the research examines the role of cultural beliefs and practices, social norms, education and awareness, and the impact of urbanization on socio-cultural dynamics. The objectives are to identify the socio-cultural factors influencing urban environmental management, examine their interrelationships, and propose recommendations for sustainable development. The study highlights the significance of traditional ecological knowledge, cultural values and beliefs, social norms, education and awareness, and effective governance and policy frameworks through qualitative and quantitative analyses. The findings underscore the importance of integrating socio-cultural perspectives into environmental policies and promoting multi-stakeholder collaboration. By recognizing and leveraging these factors, Nigeria can enhance urban environmental management strategies, foster sustainable development, and ensure the well-being of its urban residents and the environment.
PERFIL EPIDEMIOLÓGICO DE IDOSAS COM PROLAPSO GENITAL NO ESTADO DO PIAUÍ
Authors: Katillen da Silva Lobo Rita , Costa Carvalho Sabrina
Published: October 2023

Analisar a incidência de prolapso genital em mulheres idosas no Estado do Piauí com dados registrados na plataforma DATASUS. Métodos: Trata-se de um estudo epidemiológico transversal, descritivo e quantitativo, tendo como base os dados disponibilizados pelo Departamento de Informação e Informática do SUS (DATASUS). Resultados: Foram 1.601 casos de prolapso genital notificados no estado do Piauí no período de janeiro de 2018 a agosto de 2023. Observou-se que 55% das mulheres atendidas são da faixa etária 60-69 anos, em relação a cor/raça, 74% se autodeclaram pardas, 18% dos casos não haviam informação sobre cor/raça, implicando na subnotificação de dados. Conclusão: Ficou evidente o significativo número de casos de prolapso no estado do Piauí. Sendo necessário, portanto a criação de estratégias a fim de reduzir esses números e promover o autocuidado na população feminina.
Antibacterial and Antioxidant Activities of Ghee Hiang Sesame Oil Extract
Authors: Tong Woei Yenn , Mohd Hashim Nurul Fatin Farzana , Lim Lee Saa , Leong Chean Ring , Tan Wen-Nee
Published: October 2023

Introduction: Sesame (Sesamum indicum) is an oil-producing plant, with seeds that contain 50 to 60% oil and 25% protein. Sesame oil is widely used as a seasoning in Asian cuisine due to its flavour and aroma. It contains a high concentration of bioactive compounds, particularly lignans, vitamin E, and phytosterols. Thus, this study was aimed to evaluate antibacterial and antioxidant activities of Ghee Hiang sesame oil extract. Methods: The sesame oil was provided by Ghee Hiang Manufacturing Co., Penang, Malaysia. The sesame oil was then extracted with methanol using liquid partitioning method. The antibacterial activity of the sesame oil extract was determined on disc diffusion and broth microdilution assays. Then, the antioxidant activity of the extract was determined using diphenylpicryl-hydrazyl (DPPH) radicals. Results: Out of 8 test microorganisms, 4 Gram positive bacteria and 2 Gram negative bacteria were susceptible to the extract. The antibacterial activity was broad spectrum. Minimal inhibitory concentrations (MIC) of the sesame oil extract ranged from 3.1 to 12.5 mg/mL, where the minimal bactericidal concentrations (MBC) ranged from 6.3 to 25.0 mg/mL. The MBCs were significantly higher than MIC. DPPH scavenging activity of sesame oil extract was concentration dependent. The sesame oil extract at 1000 µg/mL showed the highest antioxidant activity, and an IC50 of 120.9 µg/mL was recorded. Conclusion: Ghee Hiang sesame oil extract showed significant antibacterial and antioxidant activities. Further investigations should be done to determine the bioactive entities present in the extract.
The Effect of Box Breathing on Sleep Disorders in Elderly at Tresna Werdha Social Institution
Authors: Andas Amzal Mortin , Sansuwito Tukimin , Mohd Said Faridah , Puspitasari Indah , Prima Ashar , Andas Netty Huzniati
Published: October 2023

Introduction: The elderly population has become a global phenomenon. Almost every country in the world is experiencing an increase in the elderly population There are 703 million people in the world who are 65 or older. An elderly person will require more time to fall asleep and will experience less or shorter deep sleep. Factors that affect sleep disorders include age, history of illness, drinking coffee, and smoking cigarettes. To improve sleep quality in the elderly, a deep breathing relaxation technique, specifically the box breathing relaxation technique, is required. Aim: Research to identify the effect of box breathing on sleep disorders in the elderly at Tresna Werdha Social Institution, Bekasi City. Methods: In this, the quasi-experiment design was employed, which included a non-equivalent control group pretest-posttest design with an intervention group and a control group. The sample size in this study was 62 respondents and was divided into two groups, including 31 elderly people in the intervention group and 31 respondents in the control group. Results: It can be seen that the average difference in posttest minus pretest scores (posttest-pretest) or expressed as ∆ mean in the intervention group of 5.29 and in the control group of 0.32. With a p value of 0.000 (p>0.05), there are statistically significant differences in social sleep disorder in the elderly in Tresna Werdha Bekasi City in 2022 between the intervention and control groups. Conclusion: The box breathing technique can be an effective intervention to improve sleep quality in elderly individuals. The results showed a statistically significant improvement in sleep quality.
Preliminary Screening of Durio Zibethinus Linn (D197) Leaf Extracts for Its Antioxidant Activity and Cytotoxicity on Cervix Adenocarcinoma (HELA) Cancer Cell Line
Authors: Lim Wei Yee , Dewadas Hemaniswarri Dewi , Jehan Muttiah Norliza Shah , Lai Hock Tey , Thiagarajah Kokila
Published: October 2023

Introduction: Medicinal plants have always been in the spotlight of drug discoveries attributing to their
effectiveness and minimal side effects. Durio zibethinus Linn (D197) leaves stand out with decent advantageous
therapeutic effects apart from abundantly employed in traditional treatment. The purpose of the current study is to evaluate the antioxidant activity, total phenolic and total flavonoid contents as well as the cytotoxicity
of Durio zibethinus Linn (D197) leaf extracts. Methods: Extraction of the leaves was performed using
hexane, ethyl acetate, methanol and 70% aqueous methanol respectively via maceration. Extracts were
screened for antioxidant potential using DPPH Free Radical Scavenging Activity, total phenolic content
using Folin-Ciocalteu Assay, total flavonoid content using aluminium chloride colourimetric method, and
cytotoxic properties on cervix adenocarcinoma (HeLa) cell line using MTT Assay. Results: Methanol
demonstrated the highest percentage of extraction yield (2.73%) and the highest potency in DPPH free radical
scavenging with EC50 value of 304.29 µg/mL followed by aqueous methanol (441.25 µg/mL), ethyl
acetate (556.71 µg/mL) and hexane (>600 µg/mL). Highest effectiveness in phenolic compounds extraction
was demonstrated by methanol (141.03 µg GAE/mg) followed by aqueous methanol (63.08 µg GAE/mg),
ethyl acetate (41.79 µg GAE/mg) and hexane (36.92 µg GAE/mg). As for the total flavonoid content, high
effectiveness of flavonoid extraction was exhibited by ethyl acetate (166.19 µg QE/mg) as compared to
hexane (94.76 µg QE/mg), methanol (17.62 µg QE/mg) and aqueous methanol (13.81 µg QE/mg). Ethyl
acetate emerged as the most potent extract in inhibiting HeLa cells with IC50 values of 19.95 µg/mL, 30.07
µg/mL and 23.42 µg/mL for 24, 48 and 72 hours respectively. Conclusion: Durio zibethinus Linn (D197) leaf
extracts showed antioxidant and cytotoxic activities and thus, further studies are essential for development
of possible cancer treatment.
Effectiveness of Perceiving and Opinion of the Compass Model in Monitoring the Toddlers’ Growth
Authors: Damanik Elsarika , Panduragan Santhana Lecthmi , Mat Samsiah , Sinaga Taruli Rohana , Sembiring Rinawati , Purba Agnes , Pardede Jack Amidos , Poddar Sandeep
Published: October 2023

Introduction: In comparison to other countries, Indonesia has higher birth rates. Chronic malnutrition, which results from inadequate dietary intake over a long period of time due to improper feeding practises, causes a condition known as stunting. This research aims to understand the perception and opinion of the compass model through its effectiveness in monitoring toddler growth. Methods: In this research, the qualitative method is used. The qualitative data is collected by conducting interview sessions with informants. Results: The result was obtained from an interview with experts. With all the benefits and ease of using Compass, mothers could be aware of and care for their children’s growth and development. Conclusion: The Compass Model is helpful as a new tool for mothers to monitor the growth of their children because it is easy to use and understand for midwives and mothers, who can read the result of the change.
Antimicrobial Activities of Actinomycetes Isolated From Flooded and Unflooded Soils
Authors: Koh Hui Yi , Ali Othman Nor Farahani , Abdul Rahim Ainihayati , Mokhtar Seri Intan , Pahirulzaman Khomaizon Abdul Kadir
Published: October 2023

Introduction: Flooding may cause the microbial population in the soil to move from one area to another. Actinomycete, a type of soil microbe, has the most commercial value due to its ability to produce secondary metabolites. This study aimed to elucidate the antimicrobial activities of actinomycetes isolated from flooded and unflooded areas. Methods: Soils samples were collected from flooded areas in Dabong, Kelantan, and unflooded areas in Jeli, Kelantan. Three isolation methods were used to isolate actinomycetes; Sonication, Centrifugation and Chloramine T. The isolated strains were screened for morphological characteristics based on their growth pattern (spore formation), colony color, aerial and substrate mycelia color, and soluble pigment formation in the growth medium. Morphologically different strains were tested against Escherichia coli and Candida albicans for its antibacterial and antifungal activities. Results: A total of 970 actinomycete strains were isolated from soil samples (570 strains from flooded soil and 400 strains from unflooded soils). Only 281 strains were morphologically different. Thirty actinomycete strains were tested for antibacterial and antifungal activity. Seventeen of these inhibit at least one test microorganism. Conclusion: In conclusion, our observations reveal that the soil samples obtained from flooded areas display a wide variety of actinomycetes, as evident from their morphological characteristics. This finding suggests that the flooded soil areas possess a higher diversity of actinomycetes compared to non-flooded soil areas. Furthermore, we found that 57% of the tested actinomycete strains exhibited activity against at least one test organism, indicating their potential for future research.
Weight Status, Dietary Intake, and Mealtime Behaviour Among Autism Spectrum Disorder Children in Klang Valley, Malaysia
Authors: Ghazali Nur Hidayah , Buhari Siti Sabariah , Ilias Kartini
Published: October 2023

Introduction: Nutrition is one of the important contributors to the well-being of children with disability. Given the various data on the nutritional status of autism spectrum disorder (ASD) children, it is imperative to conduct a detailed nutritional assessment of the local population. This study compares ASD with typical developing (TD) children to determine the weight status and association of mealtime behavior with dietary intake in Klang Valley, Malaysia. Methods: A total of 106 children aged five to nine years old participated in this cross-sectional study. Sociodemographic were assessed through self-administered questionnaires. The body weight and height were collected; the body mass index (BMI) was calculated. A three-day food record and a Brief Autism Mealtime Behavior Inventory (BAMBI) data were obtained from the caretakers. Results: More than one-third (39%) of the ASD children were overweight or obese compared to TD children (23%). However, there is a significant difference (X2=10.29, p=0.03) when TD children were categorized as stunted and severely stunted. Meanwhile, the total energy intake was statistically significant (X2=9.53, p=0.008). The majority (88.2%) of ASD children experience problems in mealtime behavior characteristically limited food acceptance with a mean score of (28.78±6.80). Mealtime behavior was not associated with energy, carbohydrate, protein, and fat when the p>0.05. Conclusion: Even though there was no association of mealtime behavior with dietary intake, the BMI was significantly influenced by excessive daily calorie consumption. Because of growth parameters influence physical development, nutritional intervention program should be carried out in order to improve nutritional status of AS children.
Estratégia omnichannel na perspectiva da economia circular: uma estrutura conceitual
Authors: Da Silva Goulart Rodrigues Leandro , Senna Pedro , de Souza Gomes dos Santos Ana Carla , Guimarães Marujo Lino
Published: October 2023

Objetivo: analisar os benefícios do blockchain para a economia circular (EC) consistindo tanto em cadeia de suprimento de ciclo fechado (CSCF) quanto em soluções de omnichannel reverso. Ao garantir transparência, rastreabilidade, visibilidade e segurança, o blockchain permite que as empresas adquiram capacidade operacional através de um CSCF e capacidade de serviço através do omnichannel reverso, o que pode aumentar significativamente o desempenho do negócio. A rede de relacionamentos associada pode ser reforçada através do estabelecimento de incentivos que incluem tanto smart contracts no blockchain quanto abordagens de retorno ativo na EC. Método: as lacunas se ligam ao impacto do blockchain nos sistemas de EC (CSCF e omnichannel reverso). Para este fim, os procedimentos foram realizados desde a formulação da questão de pesquisa até a análise de artigos, utilizando a abordagem de revisão sistemática da literatura.  Resultados e conclusão: blockchain permite um sistema de EC mais eficiente com soluções de omnichannel reverso. A rede CSCF pode se beneficiar de uma abordagem de retorno ativo desenvolvendo incentivos atraentes para coletores e ampliando os efeitos positivos do blockchain. Os incentivos aos coletores são cruciais para fortalecer as capacidades operacionais e de serviço dos sistemas de EC. Implicações da pesquisa: os varejistas podem usar os resultados desta pesquisa para desenvolver estratégias de omnichannel sustentável. Além disso, os pontos de coleta precisam estar estrategicamente posicionados para viabilizar esta operação e integrar o conceito de smart contracts. Originalidade/valor: Este trabalho adota uma nova abordagem ao estudo da EC, considerando um sistema circular duplo que consiste em um CSCF e um omnichannel reverso.