bluuebunny/crossref_metadata_2025 huggingface dataset:
Announcement Effect Study of Issuing Tier 2 Capital Bonds on the Stock Price of China Construction Bank
Authors: Jiaxin Song
Published: August 2023

Abstract

This article uses event study methodology to empirically analyze the announcement effect of China Construction Bank's issuance of Tier 2 capital bonds. The results show that firstly, the announcement of the issuance of Tier 2 capital bonds has a positive impact on the stock price of China Construction Bank, with a positive abnormal return during the event study window. Secondly, the abnormal return is significantly higher from the 6th day to the 14th day after the announcement, indicating that the positive announcement effect occurs approximately one week after the announcement and lasts for one week. Based on these findings, policy recommendations are proposed: Firstly, China Construction Bank should choose an appropriate opportunity to issue Tier 2 capital bonds to achieve the goal of reducing capital costs and increasing the bank's market value. Secondly, regulatory authorities should strengthen supervision to prevent insider trading and enhance financial market reform. Thirdly, short-term investors can choose to buy after the announcement of the issuance of Tier 2 capital bonds by China Construction Bank and sell around 14 days after the announcement to obtain abnormal returns.

Keywords: Tier 2 capital bonds, Announcement effects, China Construction Bank.
Perancangan Arsitektur Electronic Medical Record (EMR) menggunakan Metode Enterprise Architecture Planning (EAP) Arsitektur Enterprise
Authors: Putri Seni Meilani , Hayati Umi , Dzulkarnaen Rizal
Published: August 2023

Klinik Sonny Medika Bidan Enen merupakan salah satu penyedia layanan kesehatan yang memiliki tenaga medis yang terampil, namun pengelolaan data yang ada pada klinik masih dilakukan secara manual. Resiko terjadinya kesalahan dalam penyimpanan dan pengelolaan data rekam medis yang diakibatkan kesalahan manusia (human error) masih cukup tinggi, sehingga dapat menurunkan kualitas pelayanan. Dengan dirancangnya sistem EMR (Electronic Medical Record) dapat membantu proses pengelolaan data rekam medis, sehingga pelayanan dan penyimpanan arsip lebih baik dan dapat mengurangi kesalahan yang terjadi. Perancangan EMR dilakukan dengan metoda EAP (Enterprise Architecture Planning) dengan menggunakan Zachman Framework. Terdapat empat tahapan yang dilakukan yang meliputi Tujuh komponen utama pada EAP yaitu Inisiasi Perancangan, Pemodelan Bisnis, Sistem Teknologi Saat Ini, Perancangan Arsitektur Data, Perancangan Arsitektur Aplikasi, Perancangan Arsitektur Teknologi, dan Rencana Implementasi. Hasil dari perancangan EMR dengan metode EAP berhasil mendefinisikan 3 proses bisnis. Pada arsitektur data menghasilkan 7 entitas data, pada arsitektur aplikasi dihasilkan 4 usulan aplikasi, serta pada arsitektur teknologi dihasilkan usulan perancangan arsitektur teknologi.
A problematização como estratégia de ensino sobre hipodermóclise para estudantes de enfermagem e medicina
Authors:   , Coutinho Juliana de Souza Lima
Published: August 2023

A hipodermóclise consiste em uma via de infusão de medicamentos e fluidos em tecido subcutâneo. Apresenta como vantagens o baixo custo e baixo risco de complicações e eventos adversos, além da fácil inserção e manutenção. Apesar dos seus benefícios, observa-se baixa adesão e pouca difusão da hipodermóclise, especialmente no meio acadêmico. A sua utilização pelos futuros profissionais de saúde requer um conhecimento ampliado sobre o processo, que vão além da operacionalização da técnica, incluindo questões éticas, sociais e culturais, que podem ser instigadas com o aprendizado a partir da metodologia da problematização. Assim, esse estudo teve por objetivo analisar a contribuição da metodologia da problematização como estratégia de ensino sobre hipodermóclise para estudantes de graduação em enfermagem e medicina. Propôs-se a realização de um estudo quase experimental, do tipo antes e depois. O estudo foi conduzido com 22 estudantes dos cursos de enfermagem e medicina de uma instituição pública de ensino superior brasileira. Os estudantes participaram da intervenção educativa utilizando a metodologia da problematização baseada no Arco de Maguerez. O conhecimento dos estudantes sobre hipodermóclise foi avaliado antes e após a intervenção educativa utilizando-se um questionário previamente validado. Os resultados foram comparados pelo teste de McNemar e T de Student para amostras pareadas. Adotou-se como significativo p<0,05. Entre os 22 estudantes, a maioria era do sexo feminino (77,3%), solteiro(a) (86,4%) e matriculados no curso de Enfermagem (90,9%). Em relação ao conhecimento sobre hipodermóclise, quando comparados os acertos dos estudantes antes e depois da intervenção educativa, verificou-se um aumento significativo em 75% das questões (p<0,05), incluindo os aspectos teóricos e práticos da hipodermóclise. A pontuação média na autoavaliação dos estudantes sobre a capacidade de explicar (0,9 versus 5,9 pontos) e executar a hipodermóclise (1,9 versus 5,0) foi significativamente maior após a aplicação da metodologia da problematização (p<0,001). A partir dos resultados obtidos nesse estudo, verificou-se que a metodologia da problematização baseada no Arco de Maguerez provocou impacto positivo no conhecimento dos estudantes referente à hipodermóclise. O número de acertos dos estudantes após a intervenção educativa foi maior do que o encontrado na avaliação inicial. A problematização pode ser incorporada no processo de ensino-aprendizagem dos estudantes de enfermagem e medicina para o ensino de procedimentos como a hipodermóclise. Palavras-chave: Estudantes de Enfermagem. Estudantes de Medicina. Hipodermóclise. Tecnologia Educacional. Estudo de Intervenção. Conhecimento.
Infodemia de COVID-19 e suas repercussões sobre a saúde mental das mulheres idosas brasileiras
Authors:   , Almeida Tauana Vaz
Published: August 2023

A presente pesquisa teve como objetivo geral avaliar se o acesso de quatro horas ou mais às redes sociais, televisão e rádio influenciam no estresse, ansiedade e depressão em mulheres idosas brasileiras. Especificamente, buscou-se traçar um perfil sociodemográfico das idosas participantes do estudo, identificando as prevalências de ansiedade, estresse e depressão nas mesmas, além de investigar a associação entre o tempo de acesso as redes sociais, televisão e rádio com níveis de ansiedade, estresse e depressão nestas mulheres. Metodologicamente, esse estudo fez parte do projeto “Infodemia de COVID-19 e suas repercussões sobre a saúde mental de idosos: estudo multicêntrico Brasil/Chile/Espanha/Itália/México/ Portugal, de delineamento transversal, quantitativo e individual. A amostra foi composta por 2.250 mulheres com 60 anos ou mais de várias cidades brasileiras. A coleta de dados foi realizada por web-based survey entre os meses de julho de 2020 a janeiro de 2021. A Regressão logística multivariada foi utilizada. Os resultados apontaram a associação positiva entre acessar informações relacionadas à COVID- 19 nas redes sociais e televisão por quatro horas ou mais/dia e maior ocorrência de ansiedade. A chance de apresentar ansiedade foi 27% maior em indivíduos que assistiram quatro horas ou mais de televisão, e 25% maior naquelas que tinham acesso às redes sociais por esse tempo. Em relação à depressão, o acesso às redes sociais e ao rádio foram associados a aumento de 27% e 41% de sintomas depressivos, respectivamente. Assim, pode-se concluir que mulheres idosas brasileiras expostas a quatro horas ou mais às notícias sobre a COVID-19 em redes sociais, televisão e rádio estão mais propensas a desenvolver sintomas de ansiedade e depressão. Diante do que foi exposto, o estudo pode contribuir para o conhecimento dos efeitos da infodemia na saúde mental e, portanto, para promover a criação e efetivação de programas e/ou projetos de intervenções que possam reduzir o impacto negativo causado na vida dos idosos. Palavras-chave: Idosos. Mídias Sociais. COVID-19. Infodemia.
Influência dos estádios fenológicos de crescimento e sazonalidade na atividade antibacteriana de Piptadenia gonoacantha
Authors:   , Mendes Gisele Carvalho
Published: August 2023

As plantas medicinais, que tem seu potencial terapêutico pouco explorados, são alternativas para desacelerar a resistência bacteriana. Pesquisas mais complexas são necessárias para melhor utilização do material vegetal em novas formulações medicamentosas. Este trabalho é um estudo experimental in vitro realizado pelo método de difusão em meio sólido com perfuração em ágar que determinou a preparação do material vegetal, a atividade antibacteriana, a concentração inibitória mínima (CIM) e teste de toxicidade. Todas as análises citadas foram realizadas usando o extrato hidroalcóolico da folha de Piptadenia gonoacantha, uma espécie arbórea amplamente distribuída por todo o Brasil que possui composição química promissora para fins terapêuticos. O objetivo foi avaliar se a estação do ano e os estádios fenológicos influenciam na ação antibacteriana do extrato de P. gonoacantha. O extrato (500 mg/mL) apresentou atividade antibacteriana para as bactérias Staphylococcus aureus, Streptococcus pyogenes e Pseudomonas putida. O extrato das folhas colhidas no inverno e em árvores com diâmetro de tronco entre 5 e 10 cm apresentaram os melhores resultados, com halos de inibição ≥ 8,0 mm em maior quantidade se comparado as demais. A CIM foi de 62,5 mg/mL para S. aureus, 15,6 mg/mL para S. pyogenes e 31,2 mg/mL para P. putida. O extrato foi considerado atóxico através do teste com Artemia salina. A partir dos resultados deste estudo, pode-se concluir que a padronização da colheita das folhas de P. gonoacantha quanto a estação do ano e classe diamétrica é muito relevante, uma vez que, influencia na ação terapêutica. Sugere-se a continuidade dos estudos da P.gonoacantha por apresentar resultados promissores para inovações na área de medicamentos. Descritores: Antimicrobianos. Plantas Medicinais. Estações Climáticas. Testes de Sensibilidade Microbiana. Testes de toxicidade.
Tyrannizing Diversity: Feminist Politics and Sectarian Strife in Aslam’s The Golden Legend
Authors: Arshad Sameera , Akram Ayesha
Published: August 2023

The Golden Legend (2017) by Nadeem Aslam is a fictional work that explores the intersectional issues of women's oppression and sectarian violence in Pakistani society. The present study aims to examine the depiction of women's oppression, exploitation and the marginalization in Aslam's The Golden Legend. It seeks to unveil the patriarchal structures that exist in Pakistani society and contribute to gender oppression faced by women on a daily basis. Sylvia Walby's work, Theorizing Patriarchy (1990), serves as the primary text for this research, which outlines six interdependent patriarchal structures, including patriarchal production mode, patriarchal paid work relations, male violence, patriarchal state, patriarchal culture, and patriarchal relations in sexuality. The research employs these structures to demonstrate how they work together to promote the ideology of patriarchal tyrants in society. Additionally, the study also highlights sectarian oppression to bring attention to the injustices faced by women from different sects. The research argues that the intersection of gender and sect is one of the major factors that exacerbate oppression in any society, which is why women from different sects are often subjected to coercion, as portrayed by Aslam in The Golden Legend. The research seeks to shed light on the urgent need to eradicate patriarchal and sectarian ideologies that perpetuate oppression in society. Therefore, the study first exposes the oppressive patriarchal structures in contemporary Pakistani society and then brings to light the oppression faced by women of the Christian faith due to their gender and sect.
Faktor-Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah Pada Pemerintah Kota Payakumbuh
Authors: Tetty Tetty , Putri Anne
Published: August 2023

Penelitian ini betujuan untuk mengetahui dan menganalisis pengaruh Kompetensi Sumber Daya Manusia, Pengawasan Fungsional, Sistem Pengendalian Internal Pemerintah (SPIP) dan Sistem Akuntansi Keuangan Daerah (SAKD) terhadap Efektivitas Pengelolaan Keuangan Daerah pada pemerintah kota Payakumbuh.  Penelitian ini dilakukan pada Pemerintah Kota Payakumbuh sebanyak 93 responden yang dijadikan sampel dengan menggunakan analisis Structural Equation Modeling SEM PLS dan pengujian SEMPLS ini menggunakan aplikasi SmartPLS. Hasil penelitian uji hipotesis menunjukkan bahwa kompetensi sumber daya manusia dan system pengendalian internal pemerintah berpengaruh positif signifikan, sedangkan pengawasan fungsional dan system akuntansi keuangan daerah tidak berpengaruh terhadap efektivitas pengelolaan keuangan daerah pada pemerintah kota Payakumbuh.
Effectiveness of Government Stipend Program for University Students with Disability in Bangladesh: A Study in Dhaka City
Authors: Shahjahan Mohammad , Kabir Humaun , Moon Irish Akhter
Published: August 2023

Bangladesh has significantly a large population who are considered as persons with disability. In this regard Bangladesh government has been implemented various support programmes like disability allowance, inclusion mainstream school, educational stipend, and rehabilitation service for persons with disability. The government of Bangladesh has introduced a stipend programme for students with disability intending to ensure universal education for all. Through this program attempt has been taken to mainstreaming student with disabilities. Still now the rate of dropout is much more among the student with disabilities especially in higher education because most of them come from poor family. So, it is necessary to find out the effectiveness of the stipend program among the students with disability in higher education. This study aims to justify the effectiveness of government stipend program among the students with disability. As well as to explore the socio-economic condition of the students with disability who are pursuing higher education; to investigate how stipend program facilitates in education for the students with disability and to consider the impact of this program on the students personal and academic life who are pursuing higher education. The study has followed a mixed method approach (both quantitative and qualitative) of research. Sample survey and key informants’ interview (KIIs) have been applied for primary data collection. This study found that how education stipend programmes effects on their higher education as well as have found some loopholes in providing stipend programmes from the government. Students with disability are expected to increase the amount of stipend in line with the current market price.
Contextualizing High Teenage Pregnancies and Its Effects on Education in Mt. Elgon Area, Kenya
Authors: Ong’anyi P. Obino , Ngala O. Consolata
Published: August 2023

The obstacles to the developmental milestones of young girls in Mount Elgon Sub-County can be seen from the rate at which the girls are dropping out of school due to early pregnancies, early marriages, sexually transmitted diseases, and the stigma associated with them. This study sought to understand the status of, causes, and effects of teenage pregnancy on education in the Mt. Elgon area, Kenya. This was an exploratory qualitative study based on snow bawling and a sample saturation approach. It involved in-depth interviews among twelve (12) affected households including interviews with eight (8) teenage mothers, three (3) teachers, two (2) school principals, and nine (9) local community gatekeepers/leaders. Findings indicate that teenage pregnancy is a rampant and common problem in Mt. Elgon. However, it is more acute in areas that bore the brunt of ethnic conflicts in the region. Teenage pregnancy and early marriages are partly responsible for the low enrolment of girls in schools across Mt. Elgon. According to the respondents, it all started in 1992 with the tribal clashes and subsequent cyclic conflicts with the most notable being the 2006/8 conflict in Mt. Elgon. The conflicts disintegrated and dislocated many families, a factor that compromised the ability of many households to get means of subsistence. After the conflict, the Government responded by constructing settlements for the returnees whose sizes turned out to be very small and non-conducive dwelling units for parents and their adolescent children. Several parents are forced to send their adolescent children to spend the night at neighbours, a factor that exposes such young girls to sexual abuse and early pregnancies. Teenage pregnancy has greatly affected girl child education as those pregnant are often married off early by their parents. The study recommends that efforts be made to address the impacts of the conflicts in Mt. Elgon. Poor parents should be supported by the government to build simple but spacious houses to provide ample sleeping space for their children. Advocacy campaigns promoting the education of girls should be launched. Rescue centres should be established to support teenage mothers in with technical skills and those willing to continue with their formal education are supported to do so.
Razones para dejar de ser sedentario
Authors: Gavotto Nogales Omar Iván
Published: August 2023

El sedentarismo se ha convertido en una amenaza para el equilibrio y la vida del ser humano, debido a que en repetidas ocasiones es considerado como un logro de la comodidad obtenida por el uso excesivo de la tecnología y la automatización de lo cotidiano; asimismo, como efecto secundario de la inactividad física o como pasividad conquistada o heredada. La autocomplacencia, el ritmo de trabajo sin tregua, el cansancio del cuerpo por la inmovilidad en el trabajo, el descanso voluntario y el tiempo de ocio se han convertido en un símbolo de confort y muy pocos comprenden que estos signos de alerta te acercan a la muerte. Esta obra busca propagar información que facilite el estudio del sedentarismo, realizando propuestas con bases científicas para el fomento de la salud. Es resultado de una profunda investigación documental. Por ello, se espera que el lector tome acciones que le permitan mantener su equilibrio como ser humano y así lograr el máximo desarrollo de su potencial físico, mental y social. Colección "Textos académicos" 158
EXPERIÊNCIAS EDUCACIONAIS NO ESTÁGIO SUPERVISIONADO II: ENSINO MÉDIO
Authors: Batista Moraes Suzie Darling , Castro de Oliveira Lidiane , Salgado do Nascimento Ester , Carvalho da Silva Kaio , Conrado de Souza Ivone , De Oliveira Barbosa Luiz Sérgio
Published: August 2023

O Estágio Supervisionado em Computação II é uma fase da disciplina de estágio obrigatório, do curso de Licenciatura em Computação no Núcleo de Ensino Superior de Careiro Castanho (NESCAC). O estágio foi realizado na Escola Estadual Thomé Ferreira Santiago e desenvolvido em um período de observação, coparticipação e regência, na qual foi possível a convivência com os alunos do primeiro, segundo e terceiro ano do Ensino Médio, junto com os professores das disciplinas, quando foi observada a necessidade de intervenção com o objetivo de contribuir com as aulas de Educação Financeira utilizando as ferramentas Kahoot, finanças e Power Point. A proposta de intervenção na disciplina de Educação Financeira surgiu pela não compreensão por parte dos alunos, pelo fato de ser uma disciplina nova, pois segundo dados da internet, há um grande crescimento de jovens inadimplentes na região. Portanto, foi sugerida uma aula na qual se trabalhou o conceito de educação financeira, proporcionando uma visão mais ampla e estratégica no planejamento financeiro dos alunos com o objetivo de ensinar os jovens do 2° ano a organizarem suas economias com o intuito de adquirir habilidades para investir e alcançar seus objetivos. A aula buscou ensinar a manusear a ferramenta de finanças, em seguida aplicando a ferramenta Kahoot, para avaliação do aprendizado de forma descritiva e qualitativa por meios das observações.
A EFICÁCIA DA BUPRENORFINA TRANSDÉRMICA NO TRATAMENTO DA DOR AGUDA
Authors: Cristina de Souza Abdala Rosângela , Mendonça Rocha Carollayne , Tochihide Iamaguti Felipe , Rezende Corrêa Gabriela , Lourenço Migliori Campos Gustavo , Pereira Matheus , Lima Penaforte Pedro Henrique , Lopes Carvalho da Silva Ygor , Ferreira da Silva Thiarles , Fonseca de Oliveira Ana Flávia
Published: August 2023

A dor continua sendo o motivo mais comum de procura de atendimento em serviços de emergência. A buprenorfina transdérmica é um adesivo opoide que adere à pele e libera o analgésico durante um período de vários dias. Objetivos: identificar se a buprenorfina transdérmica é eficaz no tratamento da dor aguda. Materiais e métodos: Trata-se de uma revisão integrativa, a questão norteadora foi “A buprenorfina transdérmica é eficaz no tratamento da dor aguda?”. A busca pelos artigos ocorreu nas principais bases de dados a partir dos termos “efficacy”, “transdermal buprenorphine” e “acute pain”, combinados entre si por operadores booleanos. Resultados e discussão: A buprenorfina é um opioide sintético que atua como agonista parcial nos receptores opioides mu e como antagonista nos receptores kappa e delta. Pesquisas revelaram que ela tem um efeito teto e é 75 a 100 vezes mais potente que a morfina. Observou-se que o momento da primeira necessidade de analgésico de resgate no pós-operatório foi atrasado no grupo que fez uso de buprenorfina transdérmica em comparação com o grupo placebo. A maioria dos estudos concluiu que a buprenorfina transdérmica diminui o consumo de analgésicos no pós-operatório. A maioria dos estudos na revisão sistemática não mostra aumento nas reações adversas a medicamentos. Conclusão: A buprenorfina tópica pode ser usada com segurança em pacientes, sendo um método confiável e econômico de controlar a dor aguda, ela  é 75 a 100 vezes mais potente que a morfina e é bem tolerada em altas doses.
Environmental health quality of life of the aged with disability in selected districts in the Upper West region of Ghana
Authors: Nantomah Bismark
Published: August 2023

A substantial proportion of the aged population will have to face frailty and dependency. As a result, environmental health care for the aged with disability has become a public health concern. Therefore, the study examined the environmental Health Quality of Life (QOL) of the aged with disability in selected districts in the Upper West Region of Ghana. The study employed a census survey and questionnaires to collect data from 810 aged with disability. Independent-samples t-test and one-way Analysis of Variance (ANOVA) statistical tools were used. The analysis revealed a significant difference [F (807) = 22.318 value, p = 0.000] in environmental health QOL across age of the respondents, such that those aged 60-69 years had the highest mean score and those 80 years and older with lowest mean score. Further, mean scores were higher for those with physical disability than those with visual disability with a significant difference [t (808) = 4.085, p = 0.000] in environmental health QOL between type of disability. The study revealed the important role played by the background characteristics of the aged with disability in influencing their environmental health QOL. The study recommends that family members and governmental agencies continue to assist in the provision of environmental needs of the aged with disability.
Research Areas in Cyber Security and Forensic and Centre of Excellence for Forensic Laboratory
Authors: Meshram Bandu B. , Singh Manish Kumar
Published: August 2023

This research work identifies the national and international related work to identify the cutting-edge areas of research problems in the domain of cloud computing , mobile software and multimedia data for its security and cyber forensics. The explanatory research identifies the statement of problems with its aim, objectives, and the scope of the work to be conducted into the proposed cyber forensic laboratory. The hardware and software requirements for the cybercrime digital forensic laboratory are identified to conduct cybercrime research in the domain of cyber security for the recommendation of security. The Centre of excellence for computer cybercrime digital forensics will be useful for reading, writing, research, and development to give practical and feasible solutions for building digital forensic tools in the cutting domain of computing systems such as Cloud Computing, Web Applications, Mobile communication, and Multimedia Systems. The hardware and software requirements for setting up the forensic laboratory are identified and the budget expected to set the centre of excellence for a cybercrime investigation laboratory is approximately Rs.7,79,83,434.39/- which may vary depending on versions and updates to hardware and software’s.
Ozonioterapia: alternativa para tratamento de dor e emagrecimento
Authors: Pinheiro Bruna Maia , Sodré de Lima Claudia Roberta , Basílio Soares Luciana , De Farias Martins Marta Érica , Pinto da Costa Monique , Soares Verônica , Tardit da Silva Ingrid
Published: August 2023

O presente artigo trata do uso da ozonioterapia no tratamento da dor e aborda seu uso como alternativa, também para o emagrecimento. As duas abordagens se encontram à medida que emagrecer também pode resultar na melhora acentuada de dores crônicas.  Mostra-se fundamental compreender que  dor é uma das sensações mais comuns e perturbadoras que os seres humanos experimentam, afetando significativamente a qualidade de vida e limitando as atividades diárias. Muitas dores, tanto físicas quanto emocionais, também se relacionam com a adiposidade.  Metodologicamente, o trabalho qualifica-se como uma pesquisa bibliográfica, logo fora realizado a partir de levantamento de material com informações já examinadas e publicadas. O resultado obtido leva a conclusão de que a ozonioterapia tem eficácia científica comprovada no tratamento das dores diversas e sua eficácia, no cuidado da adiposidade, ainda que significativa, está em fase de aprimoramento científico.
Pluralismo e homogeneização religiosa: uma análise da teoria de Hick através das críticas de Burley
Authors: TELES EVERTON DIEGO TELES
Published: August 2023

Neste artigo, defendo que homogeneizar e reduzir as religiões a um grupo outradição específicos dificulta o diálogo interreligioso que vise promover o respeito e aempatia entre religiosos e não religiosos. Assim, reconheço que uma abordagempluralista da diversidade religiosa que homogeneíza e reduz as religiões perde força eplausibilidade teórica. Para tanto, respondo à questão “o pluralismo implica ahomogeneização e redução da diversidade religiosa?” a partir de uma análise dopluralismo do filósofo John Hick. Abordo, primeiramente, o pluralismo do filósofo,situando seus principais pontos, e, na sequência, mostro as críticas de Mikel Burley queacusam a teoria de Hick de homogeneizadora e redutora. Com isso, pretendo concluirque as críticas enfraquecem, especialmente, as ideias kantianas que a tese de Hickapresenta, mas outras ideias, como as wittgensteinianas, ainda nos permitem pensar adiversidade sem homogeneizá-la ou reduzi-la
ANALISIS DETEKSI FRAUD LAPORAN KEUANGAN DENGAN METODE BENEISH M-SCORE (STUDI KASUS PT BANK TABUNGAN NEGARA PERSERO TBK)
Authors: Trusty Hanna , Fithrayudi Triadmaja Muhammad
Published: August 2023

The financial statements present important disclosures in maintaining the quality of the capital market also explain the current state of the company and its going concern in the future. However, many financial reports are disclosed as misstatements due to manipulation, falsification, and fraud by changing the value and financial information. Self-detection of financial statement fraud is an important matter that must be prioritized. This study uses the Beneish M-Score model to detect potential manipulation of annual financial reports with case study in PT Bank Tabungan Negara (BTn) Persero Tbk for the 2017-2019 book year.

Based on the results of data processing, the M-Score value of the company’s financial statement in 2017, 2018, and 2019 respectively was -2,16; -2,20; and -1,87. Those value were greater than the reference value was -2,22. So it can be concluded that based on this model there was potential for manipulation in PT BTN Persero Tbk’s financial statements. The Beneish M-Score model is used to detect potential financial statement fraud or income manipulation in the company’s financial statements.  Moreover this model is very useful for shareholders, investors, and creditors to examine the fairness of company’s financial statement.

Keywords : Beneish M-Score, Fraud, Financial Statement, Bank BTN Persero Tbk
PENGARUH PERILAKU PENGELOLAAN KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA MANAJEMEN KEUANGAN UMKM (STUDI KASUS PELAKU UMKM DI KOTA PEKALONGAN)
Authors: Kurniati Panca , Rosanti Cholisa , Hudaya Fadli
Published: August 2023

Penelitian ini bertujuan untuk menguji pengaruh perilaku pengelolaan keuangan dan literasi keuangan terhadap kinerja manajemen keuangan. Populasi dalam penelitian ini adalah para pelaku UMKM yang berada di Kota Pekalongan. Metode penentuan sampel dilakukan dengan cara non probabilitas yaitu purposive sampling. Pengujian hipotesis dan variabel menggunakan analisis regresi linear berganda berdasarkan data yang diperoleh dilakukan dengan bantuan program statistik SPSS 26 for windows. Hasil temuan penelitian ini menunjukkan bahwa perilaku pengelolaan keuangan dan literasi keuangan berpengaruh positif terhadap kinerja manajemen keuangan.
Utilizing Pulverized Glass as a Partial Replacement for Fine Aggregates in Cement Mortar
Authors: Aves, Federico A Jr.
Published: August 2023

Mortar plays a pivotal role in the construction industry, underscoring the significance of comprehending its quality and the intricate interplay of its mixture in shaping performance outcomes. The utilization of waste glass as an innovative alternative to conventional fine aggregates in mortar mixtures is instrumental in enhancing structural safety. In light of this, the present study is dedicated to investigating the efficacy of waste glass incorporation in bolstering both compressive and flexural strength. This inquiry delves into the intrinsic qualities and strength attributes of concrete mortars, scrutinizing the influence of pulverized waste glass content. The range of powdered waste glass inclusions encompasses 0%, 10%, 15%, 20%, 25%, 30%, 50%, and 60% by weight in relation to the sand component of the mortar mixture. The experimental design involves the fabrication of a total of 72 mortar cubes, where 48 specimens are earmarked for conducting assessments of compressive and flexural strength. Compressive and flexural strength evaluations are conducted on the mortar samples after 7, 14, and 28 days of both moist and water curing protocols. The outcomes of these tests unveil the effectiveness of incorporating powdered waste glass as an aggregate within mortar mixtures, particularly at the 25% replacement mark. Intriguingly, the investigation highlights that concrete mortars imbued with 25% waste glass content exhibit superior strength in comparison to the other examined samples. Additionally, the study underscores that the strength outcomes for replacements of 25% and 10% successfully meet the prescribed strength requirements for cement mortar outlined in accordance with ASTM standards
The Future of Web
Authors: Raj Makwana
Published: August 2023

The future of web is a dynamic and ever-evolving landscape that continues to shape how information is discovered, analysed, and shared. This research paper presents a comprehensive exploration of the emerging trends and potential implications that will drive the evolution of web research in the coming years. Advances in web crawling and data collection technologies are opening new possibilities for researchers to access and analyse vast amounts of information from an increasingly diverse range of online sources. Coupled with the integration of artificial intelligence and natural language processing, web research is poised to become more efficient and insightful, enabling researchers to extract valuable insights from unstructured data.
The emergence of the Semantic Web introduces standardized formats such as RDF and OWL, enhancing data interoperability and allowing for more precise searches and cross-disciplinary connections. However, this transformation also raises ethical concerns surrounding user privacy, data ownership, and the responsible use of AI-driven decision-making tools, which necessitates careful consideration by researchers and policymakers. As web research continues to influence knowledge dissemination, open access initiatives, preprint repositories, and collaborative platforms are reshaping the traditional publishing model. Real-time sharing of research findings becomes increasingly common, necessitating new norms of collaboration and knowledge exchange among the academic community.
Moreover, the integration of virtual and augmented reality technologies in web research offers exciting opportunities for data visualization, making complex datasets more accessible and engaging. Virtual reality environments may become common spaces for interdisciplinary collaboration, enabling researchers from diverse fields to collaborate seamlessly. However, along with the prospects, challenges lie ahead. Ensuring data privacy and security in an interconnected web environment will be crucial. Additionally, developing guidelines for responsible AI research and addressing biases in AI algorithms will be essential for maintaining ethical practices in web research
RECURSO HUMANO EN LA PANDEMIA Y EL TELETRABAJO
Authors: Fernández Basilio
Published: August 2023

Los colaboradores de una empresa tienen esa capacidad para razonar y reaccionar a los cambios, más allá de solo tener un carácter adquirido. Son tiempos difíciles para el mundo, pero dentro de esas adversidades, se han tenido que adaptar a grandes cambios. Reforzar medidas de higiene conocidas, y prepararse para lo inesperado, desde adaptarse al uso de plataformas tecnológicas como medio de contacto laboral, adaptarse a leyes nuevas y vivir en aislamiento. En este punto, se puso a prueba la resiliencia de colaboradores y las empresas. Para este estudio, el objetivo de la investigación fue conocer la experiencia de los empresarios y trabajadores en la pandemia y su adaptación al teletrabajo; para esto, se realizó una investigación cualitativa. El estudio abarca el año 2020, aplicando la técnica de la encuesta a través de entrevistas a dos subgrupos de trabajadores acerca de su experiencia con el teletrabajo. Los resultados más importantes determinaron que se necesita invertir en la formación y transformación digital, de los trabajadores y las empresas, respectivamente, sin importar situaciones excepcionales, por lo que se puede concluir que la pandemia evidencia esa carencia en esa transformación.
The construct of attention in studies in l2 phonology between 2010 and 2021
Authors: Bettoni Melissa
Published: August 2023

The acquisition of a second language (L2) is a highly demanding cognitive task that, in terms of phonology, happens through the siege of the first language (L1). The cue-weighting, that is, the attention given to specific cues in the L2 speech and the ability to change the focus of attention to relevant cues is essential for L2 speech processing and tends to be affected by the patterns of the L1. The present study aimed to produce a systematic review of the studies concerning attention and L2 phonological knowledge. Research participants, attention and phonological assessment, and the main results of eighteen studies published between 2010 and 2021 were described and analyzed. The data gathered indicates that the bulk of the research carried out is of cross-sectional studies with attention control and perceptual discrimination tasks with L2 English adult learners. Most studies pointed out that attention has an important role in L2 phonological acquisition. At the beginning of acquisition, attention seems to be more important to L2 speech processing than for proficient L2 speakers when automatization takes place. Focusing, selecting, shifting, dividing, and sustaining attention as well as being flexible and having good inhibitory control have a special role in L2 phonological acquisition. The need for further investigation with controlled variables, other L1/L2 combinations, and multiple assessment instruments is evident.
Prosódia dialetal e estruturas sintáticas: resultados preliminares sobre a materialização do desgarramento nos falares de João Pessoa e de Porto Alegre
Authors: Silvestre Aline Ponciano dos Santos , Mota Fernando Lima da , Mendonça Rafaela Ribeiro , Santos Yasmim Delfino dos
Published: August 2023

Este artigo investiga a realização prosódica de orações adverbiais anexadas à oração matriz e de orações desgarradas nos falares de João Pessoa e de Porto Alegre, com base nos pressupostos da Fonologia Prosódica (Nespor; Vogel, 2007) e no modelo Autossegmental e Métrico da Fonologia Entoacional (Pierrehumbert, 1980; Ladd, 2008). O corpus de análise é constituído por 720 orações – 360 de cada localidade – e foram observados o contorno melódico, a duração e a gama de variação da F0 no fim do sintagma entoacional (IP). O estudo do fenômeno na fala de indivíduos pessoenses e portoalegrenses visa, além de descrever se o desgarramento será materializado de forma semelhante ao descrito por Silvestre (2021) para a capital fluminense, observar se traços fonéticos regionais, descritos anteriormente em estudos prosódicos sobre orações assertivas neutras (Cunha, 2000; Lira, 2009; Silva, 2011; Silvestre 2012; Castelo, 2016), também se manifestam nas orações desgarradas de João Pessoa e de Porto Alegre ou se são neutralizados pela  construção sintática específica. Os resultados revelam que o alongamento das sílabas finais é característica importante para a materialização do fenômeno de desgarramento em todos os dialetos estudados e que há, mesmo nesta estrutura sintática específica, índices relativos à prosódia regional. Em João Pessoa, é consistentemente observado o tom H+L* no início dos IPs e subida melódica na última sílaba pós-tônica dos enunciados. Em Porto Alegre, é frequente a fronteira bitonal HL% no fim do IP, com descida melódica após a sílaba tônica, característica que parece diferenciar o falar na capital gaúcha.
Management of emergency department diversion during the COVID-19 pandemic and disaster periods
Authors: Steflovich Michael
Published: August 2023

Background: Recent news has shown the strain on hospital emergency departments (EDs) and emergency medical services agencies due to the surge of COVID-19; however, compared to all emergency medical service transports, is it true that the United States is seeing an increase in the frequency of diversions? In this quantitative research report, data were collected and analyzed from a national prehospital emergency medical services information system, which allowed for a comparison of the frequency of diverted ambulances, transport times, and final patient acuity of patients arriving by diverted ambulances before and during the COVID-19 pandemic. Statistical analysis was performed on data obtained from the National Emergency Medical Services Information System to compare the frequency of ambulance diversion prior to the COVID-19 disaster and during COVID-19.

Findings: Analysis of data obtained from the National Emergency Medical Services Information System found that there was not a significant increase in the percentage of ambulance transports that were diverted during the COVID-19 pandemic compared to before the pandemic. However, there were significant increases in the volume of all transports and diverted transports during the COVID-19 pandemic (p < 0.01 for both measures).

Conclusion: The significant increases seen in the demand for services, combined with an overall downward trend in the number of healthcare facilities, have resulted in an increase in the volume of diversions, despite the overall demand increasing as well. The COVID-19 pandemic serves as a disaster/public health crisis that is subject to the same phases compared to other types of disasters. The significant findings of this report should provide the emergency services field a big picture, understanding that the problem at hand is multifaceted, with these findings shining light on the effects of current issues between emergency services and hospital EDs.
Penggunaan Modul Pembelajaran Dalam Meningkatkan Kemampuan Menterjemahkan Ayat Al-Qur’an Pada Program Tahfiz Al-Qur’an Siswa Kelas VII MTs Swasta Teladan Gebang
Authors: Kamaliah, Khairuddin Siska Harianti,
Published: August 2023

The availability of Learning Modules that contain a special program for Tahfizul Qur'an will certainly greatly assist teachers in delivering material and make it easier for students to improve their ability to translate the Qur'an due to the implementation of Learning Modules that are competency-based in translating the Qur'an according to the Tahfizul Qur'an program. contained in the Learning Module. The problem to be studied is a problem that has high urgency so that it is urgent to solve and find a solution considering the availability of time and costs as well as other supporting resources in carrying out this research is very minimal. So, the researcher determines the research model to be carried out, namely the class action research model (CAR). The results of this study are that learning modules can improve students' ability to translate verses in the Al-Qur'an Hadith subject for class VII students of MTs Teladan Gebang with a percentage increase, namely from the pre-cycle completeness score of at least only 56.55% of students. Then in the first cycle, the percentage of completeness was achieved at 63.64%, an increase of 7.8% from the pre-cycle. In cycle II, the percentage of learning completeness was 78.8%, there was another increase of 15% from cycle I. In cycle III, learning mastery was achieved by 90.3%, an increase from cycle II. So from pre cycle to cycle III there is an increase in level of 33.7%. The percentage is obtained from the scores of students who have fulfilled the Minimum Mastery Criteria (KKM), which is 70 for Al-Qur'an Hadith subjects. The value of completeness achievement in understanding the material Translating verses of the Qur'an by students as an indicator of the level of achievement of learning achievement. Individual student scores are also increasing. Therefore it can be concluded that the application of learning modules can be a solution in improving students' ability to translate verses of the Qur'an.
الكلام الخبري في سورة يوسف (دراسة تحليلة بلاغية)
Authors: Aini choirunnisa Eshas , Azhari Faiz , Yulianti Yulianti
Published: August 2023

Abstract

Understanding the science of balaghah for Muslims if they want to know and understand that i'jaz of the Qur'an is important. Kalam Alkhabari is one of the materials that must be understood because if we want to understand the purpose of Kalam alkhabari which is in the verses of the Qur'an except by Balagha analysis. Therefore, this research has 3 objectives; 1. To know the verse containing Kalam alkhabari in Surah Yusuf 2. To know the kinds of Kalam alkhabari in Surah Yusuf 3. To know the purpose of Kalam alkhabari contained in Surat Yusuf. The analytical descriptive qualitative is employed in this research. The object of study in this study is kalam Alkhabari in Surat Yusuf. The data sources in the study are divided into primary resources, namely the Qur'an Al Karim and secondary data sources, namely books related to the title of the study. The documentation method was used in collecting the data. This study showed show that in 25 verses in Surat Yusuf there are 43 Kalam alkhabari consisting of 24 kalam alkhabari Al ibtidai, 12 kalam thalaby, and 7 kalam inkary

Keywords : balaghah, kalam al khabari, surah yusuf
Penerapan Metode Design Thinking Dalam Rancangan Design Interface Aplikasi Himbauan Tirta Musi Palembang
Authors: Syah Muhammad Aidil Fitri , Putra Pacu , Oktadini Nabila Rizky , Meiriza Allsela , Sevtiyuni Putri Eka
Published: August 2023

PDAM Tirta Musi Palembang merupakan perusahaan yang bergerak dibidang layanan penyediaan kebutuhan air. Saat ini PDAM Tirta Musi Palembang telah menggunakan teknologi informasi dalam operasional yaitu aplikasi himbauan yang membantu pegawai pada seksi penagihan dan tunggakan dalam mengolah informasi dan data pelanggan, namun teknologi informasi aplikasi himbauan memiliki tampilan yang cukup rumit sehingga menyulitkan pengguna. Dalam memenuhi kebutuhan pegawai tersebut, menyebabkan perancangan yang mengarah ke desain tampilan interface sehingga dapat meningkatkan fungsionalitas kinerja pegawai dengan menggunakan metode Design Thinking. Rancangan desain interface dirancang dengan protoype untuk membantu pegawai seksi penagihan dan tunggakan dalam menggunakan aplikasi tersebut dengan fitur yang mudah dipahami yang dapat meminimalisir kesalahan dalam mengoperasikan aplikasi himbauan tersebut Hasil penelitian ini berupa desain tampilan antarmuka dan dilakukan pengujian melalui blackbox testing. Berdasarkan pengujian melalui blakbox testing didapatkan bahwa aplikasi himbauan PDAM Tirta Musi Palembang telah berjalan sesuai dengan fungsionalitasnya.
Penerapan Algoritma Simple Additive Weighting (SAW) dalam Sistem Keputusan Pemilihan Karyawan Terbaik di Industri Outsourcing Berbasis Web
Authors: Arofiyah Mirotul , Hidayat Rahmat Rian
Published: August 2023

PT XYZ has more than 30 employees, so to support the progress of the company, it is necessary to thank the employees who have shown good dedication. When giving appreciation, there must be a selection process for the best employees. However, the difficulties of the manual selection process and the subjectivity of department heads made the process longer, with some employees complaining about decisions that were not on target. In this problem, researchers try to change the manual system and subjectivity by implementing a decision-support system using a simple additive weighting method. The general description of the Simple Additive Weighting method is to find the weighted sum of the performance ratings of each alternative for all attributes. The criteria that determine PT XYZ's best employees are presence, discipline, thoroughness, leadership, relationships, and years of service. Higher ratings and scores will indicate that the alternative is preferred.
Manajemen keuangan pendidikan berbasis digital: Sebuah kajian pustaka
Authors: Widodo Trisno , Muhammad Ilham , Darmayanti Rani , Nursaid Nursaid , Amany Diella Aprilani Luthfia
Published: August 2023

Purpose − This research is motivated by the importance of Digital-based educational financial management. This study aims to analyze the concept of digital-based financial management. The method used in this research is descriptive qualitative. The purpose of this research is to analyze the concept of digital-based education financial management.

Method − This research is library research. Researchers collect data from various references such as books, journals, articles, and others. Researchers use data sources. The primary data source is in the form of books on digital-based education financial management. In addition, researchers use secondary data such as journals and scientific articles published in national and international journals. Collecting data with reading and note technique. Data analysis, researchers used Miles and Huberman's interactive analysis techniques, namely: (1) data reduction in the form of summarizing data and selecting data that is relevant to the topic of discussion; (2) data presentation in the form of presenting reduced data; and (3) drawing conclusions.

Findings − The results of this study include 1) education financial management, 2) principles of digital-based education financial management, 3) implementation of digital-based education financial management. Overall, this research results in a better understanding of education finance management, the principles of digital-based education finance management, and their implementation