bluuebunny/crossref_metadata_2025 huggingface dataset:
Gas Lift and Electric Submersible Pump Combination used to Activate a Dead Well
Authors: Tsamo Nestor , Kenmogne Nazaire Pierre , Tokoue Ngatcha Dianorré , Mbenoun Josper Karl , Nyang Kibanya Noel , Kamdem Lazarre
Published: June 2024

The well-called KD-2 (for confidential reasons) is not producing because the bottom hole pressure of the well is greater than the reservoir pressure. The purpose of this paper is to activate the well KD-2 by the gas lift and electric submersible pump (ESP) with a rotating gas separator combination in order to increase its production. The completion and the pressure, volume, and temperature (PVT) data are processed under Pipesim and by integrating a certain number of calculations by the nodal analysis and the decline curve methods. The results obtained show that well KD-2 activated by the gas lift provides a flow rate of 3038.019 STB/day. In order to increase the flow rate of well KD-2 activated by the gas lift, the ESP with rotating gas separator is added and the flow rate becomes 4845.325 STB/day which represents a gain of 59.48% in flow rate. In addition, the gas lift and ESP with rotating gas separator combination guarantees an eight-year operating period for a probability of $ 3,601,197 with a return on investment of 2 months. The gas lift and ESP with rotating gas separator gas combination can be used to optimize the production of low-flow wells in the same geographical areas and to consider the reactivation of dead wells.
A Comprehensive Geomechanical Study to Understand Drilling Challenges in the Eridu Oil Field, Southern of Iraq
Authors: Kareem Ahmed T. , Almahdawi Faleh H.M. , Hamada Ghareb M.
Published: June 2024

In recent years, the Eridu oil field has emerged as a key player in the petroleum industry in southern Iraq as it is the biggest Iraqi oil discovery in 20 years. Extending along a vast area of 5806 km2, the field has commercial oil reserves in formations such as Mishrif, Nahr Umr, Zubair, and Yamama. However, drilling operations in this field have faced significant challenges, including delays and suspensions caused by wellbore instability. One of the main obstacles encountered during drilling operations in the Eridu oil field is the occurrence of partial losses in weak vugs dolomite formations, as well as issues related to sever borehole instabilities such as drilling in tight holes, caving, and breakout due to shear failure in the borehole wall. To address these challenges, a 1 D Geomechanical model (1-D MEM) was constructed using data from vertical wells to better understand the underlying causes of drilling problems. The findings of the 1-D MEM, particularly in relation to mechanical rock properties, rock Elasticity factors, pore pressure, and fracture gradient complex formations like Tanuma and Mishrif, were instrumented in planning drilling operations for inclined and highly deviated wells. By utilizing open hole well logging data and calibrating the model with various resources of data including drilling observations, core mechanical analyses, and pore pressure measurements, a more accurate assessment of wellbore instabilities was achieved. The analysis revealed that many of the wellbore instabilities, such as pack-off, breakout, and stuck pipe, were attributed to the insufficient mud weight that failed to support the rock in the borehole wall. To avoid these issues, it was determined that a safe mud weight range of 11-12.5 ppg is necessary to prevent wellbore instability in shale formations.  The study also highlighted the importance of using proper mud weight to prevent shear failure and other drilling complications. The findings of this study provide insights that can be utilized as a cost-effective tool for planning directional and horizontal drilling operations in the Eridu oil field. The accuracy of the failure criteria and geomechanical model is significantly superior and aligns with the analysis of breakouts observed in the caliper and image logs.
Portuguese Health System – Challenges in Times of Genomics
Authors: Dias Pereira André Gonçalo
Published: July 2024

This article presents the Portuguese health care system that combines the National Health Service, health subsystems and private health insurance. Genomic medicine is expanding the scope of its activity, and its main challenges in pre-natal medicine and post-natal healthcare will be presented here and it will be discussed whether a private health insurance system can provide genomic medicine. As the Four “Ps” concept of Medicine is increasingly relevant, it is important to check if the private system can accommodate this evolution.
Nieformalne sieci wparcia rodziny w warunkach kryzysowych na przykładzie pandemii COVID-19
Authors: Gagacka Maria , Zaborowska Agnieszka
Published: July 2024

Celem artykułu jest ukazanie sieci nieformalnego wsparcia rodzin w okresie pandemii i ich trwałości w okresie post pandemicznym. Empiryczną podstawą artykułu są badania własne autorek, przeprowadzone na przełomie 2022 i 2023 roku na próbie 548 respondentów. W badaniach zdiagnozowano czynniki determinujące udział w sieciach wsparcia w warunkach kryzysowych oraz trwałość nowych form współpracy sieciowej. W opracowaniu wykorzystano metodę sondażu diagnostycznego. Zebrane dane opracowano statystycznie z wykorzystaniem programu Statistica 8.0. Przeprowadzono miary tendencji centralnej i wyznaczono różnice między średnimi arytmetycznymi badanych cech oraz analizę czynnikową. Na jej podstawie skonstruowano model pomiarowy czynników determinujących uczestnictwo w sieci wsparcia i jej trwałość.
Celem artykułu jest ukazanie sieci nieformalnego wsparcia rodzin w okresie pandemii i ich trwałości w okresie post pandemicznym. Empiryczną podstawą artykułu są badania własne autorek, przeprowadzone na przełomie 2022 i 2023 roku na próbie 548 respondentów. W badaniach zdiagnozowano czynniki determinujące udział w sieciach wsparcia w warunkach kryzysowych oraz trwałość nowych form współpracy sieciowej. W opracowaniu wykorzystano metodę sondażu diagnostycznego. Zebrane dane opracowano statystycznie z wykorzystaniem programu Statistica 8.0. Przeprowadzono miary tendencji centralnej i wyznaczono różnice między średnimi arytmetycznymi badanych cech oraz analizę czynnikową. Na jej podstawie skonstruowano model pomiarowy czynników determinujących uczestnictwo w sieci wsparcia i jej trwałość.
Methodological Aspects of using the frequency of occurrence Indicator for an analysis of Ichthyocenoses, the Ichthyofauna of the Baltic Sea Coastal zone Taken as an Example
Authors: Shibaev S. V.
Published: June 2024

The specificity of utilizing the frequency of occurrence indicator in relation to the study of the species structure of a fish community is considered. The coastal ichthyocenosis of the Baltic Sea within the Kaliningrad Region was used as a study object. Fishing was carried out at up to 20 m depths using a set of collection of gillnets with a mesh size of 12 to 80 mm in the period 2006–2022. In total, data on 894 catches were summarized, in which 11.8 thousand fish were caught. It is shown that the frequency of occurrence of a species can be presented in several ways: (1) as the average for the catches of the entire set of mesh, (2) as the maximum for the mesh size optimal for a given species, (3) as a structural characteristic that determines the nature of an ichthyocenosis’ species organization. In general, in the catches of a collection of gill nets the coastal ichthyocenosis was found to be represented by 29 species of fish, among which the river flounder, Baltic herring, round goby and smelt dominate in terms of occurrence. In the interannual aspect, the occurrence rate is demonstrated to show certain stability and is characterized by a confidence interval ranging within ±10–20%. Taking into account that the indicator of occurrence is quite simply determined just through the capture record of a species, it is recommended to use it in addition to the traditional indicators of the relative abundance and biomass of the species. Using multi-cell fishing gear for the assessment of the structure of a fish community is prerequisite.
The Spatial Organization of Wild Boar (Sus Scrofa Ussuricus) Associations Under the impact of the Tiger (Panthera Tigris Altaica) in the Central Sikhote-Alin Mountains, Russian Far East
Authors: Zaitsev V. A.
Published: June 2024

In the central Sikhote-Alin Mountains, tigers prey mainly on underyearlings and adult female wild boars (67–74% of the total number of this species’ prey). In key plots (≥10–15 km2) in the Sikhote-Alin Nature Reserve, (a) wild boar encounters and their tracks in the network of routes were recorded; (b) wild boar snow tracking was performed; and (c) tiger encounters and snow tracking were registered (114 episodes). We obtained 16 movement patterns of wild boar groups using snow tracking. Snow tracking of each wild boar group took 6 to 23 days. Many maternal groups occupied a position central in relation to other accompanying groups (up to 8) and individuals (up to 15) moving in the vicinity, usually over an area (1.5–9.4 km2 or more) that was 1.1–2.2 or more times larger than the area of the maternal group under normal conditions. Such a dynamic organization of associations that serves as a kind of pre-adaptation to the probable appearance of a predator revealed the effectiveness against the tiger both randomly searching for prey and tracking it along a trail. The number of tiger attacks on accompanying wild boars temporarily separated from the parental group was nearly three times (p 0.05) as high as the number of attacks by the predator on maternal groups in key plots. In the relationships between the predator and prey species, (a) the location of the habitats of the maternal wild boar groups matters as well, in snowy winters also of compact camps, all usually at a distance from regular tiger routes; (b) disturbed wild boars broadened the search areas, at tiger pursuits and attacks they also changed the site; (c) the tuskers, the male wild boars that accompany maternal groups, often “disguise” these groups by moving to the side of the most probable tiger appearance.
On the Helminth Fauna of the great Cormorant, Phalacrocorax Carbo, in Lake Ladoga, Northwestern Russia
Authors: Yakovleva G. A.
Published: June 2024

New data on the species composition of parasites of the Great Cormorant, Phalacrocorax carbo, from the coasts of Lake Ladoga are presented. The parasitic fauna of the Great Cormorant consists of 9 species. Four species are found in the Northwest of Russia for the first time: the trematode, Metorchis xanthosomus, and the nematodes, Cyathostoma microspiculum, Syncuaria squamata, and Eustrongylides mergorum. P. phalacrocoracis, Syncuaria squamata and Cyathostoma microspiculum are parasites specific of cormorants. Other identified parasites (Contracaecum rudolphii, Petasiger radiatus, P. phalacrocoracis, Paradilepis scolecina, Ligula intestinalis) are typical and widespread helminthes of fish-eating birds that are ubiquitous in the Palaearctic. Some species (M. xanthosomus, E. mergorum, C. rudolphii and L. intestinalis) are of epizootic importance.
Antibiotic resistance genes in pathogens of open cavities
Authors: Shabunin S. V. , Vostroilova G. A. , Shabanov D. I. , Burakova I. Y. , Smirnova Yu. D. , Gryaznova M. V. , Syromyatnikov M. Y.
Published: July 2024

The work is devoted to the study of the phenotypic and genotypic resistance to antibiotics of bacteria that cause diseases of open cavities of farm animals – mastitis and colibacteriosis. A high prevalence of antibiotic resistance genes of bacteria has been established, both in the gut of piglets and in the causative agents of cow mastitis. It is noteworthy that 38% of the identified genes in the gut microbiota were beta-lactam antibiotic resistance genes. It has been shown that all bacteria E. coli of piglets’ gut turned out to be phenotypically multiresistant. More than 88% of the causative agents of mastitis in cows were characterized by resistance to benzylpenicillin, ampicillin, lincomycin and polymyxin. At the same time, 19 varieties of antibiotic resistance genes have been identified in the causative agents of mastitis.
The study of phenotypic resistance to antibiotics and the genome of pathogens of farm animals did not reveal stable correlations between them. It is necessary to conduct further active research in the field of circulation of resistance genes in livestock farms for the safety of livestock.
Зв’язок співвідношення альбуміну та креатиніну сечі з різними статево-віковими і клінічними характеристиками в пацієнтів з інфарктом міокарда з елевацією сегмента ST
Authors: Bronyk A. V. , Ivanov V. P. , Rasputina L. V.
Published: June 2024

The work method revealed the clinical course of STEMI depending on the functional state of the kidneys and ACR in the urine. Included were 286 patients with acute coronary syndromes, average age 62.8±9.8 years, after revascularization. Among the examined were 202 (70.6%) men and 84 (29.4%) women. It was established that 158 ​​places were classified as ACR <3, 92 individuals – ACR 3–30 mg/mmol and 36 – ACR >30 mg/mmol. Gender characteristics show that women were significantly more likely to belong to the group of ACR >30 mg/mmol, the distribution into different age gradations according to WHO (2015) showed that at the age of 25–44 all patients belonged to group 1 (ACR >3 mg/mmol ) and group 2 (ACR 3–30 mg/mmol). Among cases aged 75–89, there were significantly more persons with ACR >30 mg/mmol, p1–3=0.003; p2–3=0.01 the value of GFR calculated from the level of cystatin C in plasma according to the CKD-EPI formula Cystatin C shows significantly lower GFR in various categories of ACR based on GFR calculated on the basis of creatinine. With a decrease in GFR, the number of deficiencies that had gradations of ACR 3–30 and ACR >30 significantly increases. The clinical course of STEMI in the treatment of ACR over 30 is characterized by a longer history of hypertension and diabetes, a greater number of patients with diabetes, hereditary history of cardiovascular diseases, diagnosis of atrial fibrillation.
Клінічне і прогностичне значення рівня нейтрофільно-лімфоцитарного співвідношення у хворих на гостру тромбоемболію легеневої артерії
Authors: Tseluyko V. I. , Kurinna M. V. , Radchenko O. V.
Published: June 2024

The aim – to evaluate the association of neutrophil-lymphocyte ratio (NLR) with the clinical course and hospital prognosis of pulmonary embolism (PE).Materials and methods. The study included 291 patients with a diagnosis of PE, verified by multislice computed tomographic pulmonary angiography, with a calculated NLR according to clinical blood count. In addition to the standard general-clinical and laboratory-instrumental examination, patients were assessed for risk factors of PE and risk of early death according to ESC 2019 recommendations. The data obtained were statistically processed.Results and discussion. Patients were divided according to the median NLR: group 1 included 145 patients with NLR <3.4, group 2 – 146 patients with NLR ≥3.4. Also, according to the value of the NLR obtained during the ROC analysis for predicting mortality during the hospital period: group 3 consisted of 245 patients with NLR ≤6.75, group 4 – 46 patients with NLR >6.75. Analyzing demographic indicators, it was found that in group 2, elderly patients (p=0.02) and males (p=0.037) were reliably more common than in group 1. Regardless of the method of division into groups, a reliable predominance of patients at high risk of early death from PE (p<0.001), PESI class V (p<0.01) and high-risk sPESI (p<0.01), with higher PESI scores (p<0.001) was obtained in groups with increased NLR (NLR ≥3.4 and NLR >6.5). In the same groups, analyzing the results of the objective examination, a reliably lower level of saturation (p<0.0001) and SBP (p<0.01) were found. When comparing laboratory parameters, it was found that the average leukocyte levels in the groups with NLR ≥3.4 and NLR >6.5 were reliably higher (p<0.001), and the level of troponin I was reliably increased (p=0.02) only in the group with NLR >6.5. Correlation analysis showed a reliable direct link between the level of NLR and age, heart rate, right atrium (RA) size, LVEDC, mean pulmonary arterial pressure (MPAP), leukocyte and troponin I levels, increased risk of early mortality from PE and hospital mortality, as well as an inverse link with the level of saturation, SBP, LV EF and hemoglobin. Conclusions. The link between the level of NLR and clinical and anamnestic parameters in patients with PE was established. Among patients with NLR above the median (≥3.4), elderly patients, males, and high-risk patients with reliably higher PESI scores predominated. A direct correlation between the level of NLR and age, heart rate, RA size, LVEDC, MPAP, leukocyte and troponin I levels, increased risk of early mortality from PE and hospital mortality, as well as an inverse correlation with saturation, SBP, LV EF and hemoglobin levels were established. NLR >6.5 is associated with an unfavorable prognosis – death in the hospital period, as well as with a higher level of troponin I, a marker of right ventricle dysfunction.
Orang tua sebagai role model bagi peningkatan literasi anak Usia Sekolah Dasar di Era digital
Authors: Himawati Ulya
Published: June 2024

Dewasa ini, arus digitalisasi semakin deras, interaksi anak dengan media digital semakin intens sehingga orangtua memiliki peran penting dalam menjaga dan mengawasi literasi anak terkhusus anak usia sekolah dasar. Media digital seperti tablet maupun gadget dapat membawa hal positif dan negatif bagi perkembangan kognitif anak pada usia sekolah dasar.  Jika merujuk pada permendikbud, pasal 7 ayat 5 peraturan Menteri nomor 137 tahun 2014 yang berbunyi “pencapaian pertumbuhan dan perkembangan anak yang optimal membutuhkan keterlibatan orangtua dan orang dewasa serta akses layanan yang bermutu” (permendikbud, 2014). Oleh karena itu orang tua harus bisa menjadi role model atau panutan bagi anak dalam upaya peningkatan literasi pada anak. Artikel ini akan membahas tentang bagaimana peran orang tua sebagai contoh bagi anak dalam menyeimbangkan penggunaan media digital bagi anak sehigga minat baca anak usia sekolah dasar menjadi meningkat. Dengan menggunakan metode kualitatif library research penelitian ini menghasilkan kesimpulan bahwa peran orang tua sebagai role model dalam kegiatan sehari-hari di rumah dapat berdampak pada peningkatan  literasi anak usia sekolah dasar.  Keyword: literasi, era digital, role model
Classroom Interaction Using IRF Pattern Carried Out by Lecturer in English Classrooms: A Discourse Analysis
Authors: Ariska Ria , Rosyid Ocid Abdul , Puspitasari Dewi
Published: July 2024

The most common pattern in classroom interaction is teacher initiates the talk in the class, learners respond to teacher talk, and teacher responds by giving corrective feedback to the learners. From this pattern it explains teacher’s dominance in the classroom interaction. Therefore, the significance of this study on whether the use of Initiation, Response and Feedback (IRF) in teaching facilitates learner-initiated communication and gives learning opportunities for learners to engage in classroom interaction. The data were taken from observation of a conversation in the classroom. The result of this study is the teaching using IRF pattern can facilitate learner-initiated communication and give opportunities for learners to engage in classroom interaction.
Pengaruh Kualitas Produk, Persepsi Harga, Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Pada Kedai Kopi Konnichiwa
Authors: Sandra Tsania Junia , Prawoto Prawoto
Published: June 2024

This study aims to assess the influence of product quality, price perception, and service quality both partially and simultaneously on purchasing decisions for Konnichiwa coffee. The research method utilizes a quantitative approach involving 130 samples selected intentionally (purposive sampling), while data collection is conducted through questionnaire distribution using the Google Form platform.  Data processing involves assessing validity, reliability, T-tests, and F-tests. The analysis results indicate that product quality significantly influences purchasing decisions, with a significance level of 0.027. Meanwhile, perceptions of price and service quality also have a very significant influence on purchasing decisions, with a significance value of 0.000.
Keywords: product quality; price perception; service quality; buying decision
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Bojongloa Kaler
Authors: Arto Geovanca , Kasir Kasir
Published: June 2024

The research objective is to provide a deep understanding of the set of factors that hold influence on tax compliance, so that either the government or stakeholders can take strategic steps to increase tax revenue. The quantitative method of research applied descriptive and verification approaches. Primary data is obtained directly from the sample under study through the distribution of questionnaires which are then analyzed using statistical test tools. While secondary data is obtained through documents and literature relevant to this research. Sampling was carried out through the application of purposive sampling techniques with the Slovin formula. The population in the study was 13,779 land and building taxpayers whose objects were located in Bojongloa Kaler District. With this population and a margin of error of 10%, the number of samples obtained in this study was 100 respondents in Bojongloa Kaler District. Based on the research results, it is concluded that there is a strong positive influence between taxation knowledge (X1) and taxpayer awareness (X2) on taxpayer compliance (Y) with a significance level of 0.000 (p < 0.005) and t count 4.482 > t table 1.984 for X1, and 0.000 (p < 0.005) with t count 3.783 > t table 1.984 for X2. However, there is no strong influence between the quality of fiscal services (X3) on taxpayer compliance (Y) with a significance level of 0.547 (p> 0.005) and t count 0.605 < t table 1.984. So it can be concluded that taxation knowledge and taxpayer awareness hold a strong influence on taxpayer compliance, while the quality of tax authorities' services does not hold a strong influence on taxpayer compliance.
Determinan Nilai Perusahaan Industri Manufaktur Di Indonesia
Authors: Putri Ferica Christinawati , Nainggolan Yohanna Thresia
Published: June 2024

Thel objelctilvel of thils study ils to ildelntilfy and elxamilnel thel varilablels that ilmpact thel valuatilon of companilels opelratilng iln thel food and belvelragel ilndustry and lilsteld on thel Ilndonelsila Stock Elxchangel. Thel varilablels elxamilneld iln thils study arel thel silzel of thel company, thel lelvelragel (melasureld by thel delbt to elquilty ratilo), and thel ratel of corporatel growth. Thils study elmploys a causal-associlatilvel relselarch approach by utillilsilng selcondary data. Thel samplel for thils study consilsts of 16 food and belvelragel filrms that welrel lilsteld on thel Ilndonelsila Stock Elxchangel beltweleln 2017 and 2021. Thel samplilng approach elmployeld was purposilvel-samplilng, elncompassilng a total of 80 obselrvatilons. Thel data undelrwelnt procelssilng through thel utillilsatilon of thel multilplel lilnelar relgrelssilon statilstilcal telst melthod utillilsilng Statilstilcal Packagel for thel Socilal Scilelncels (SPSS) softwarel. Thel filndilngs of thils study delmonstratel that thel factors of filrm silzel, lelvelragel (delbt to elquilty ratilo), and filrm growth collelctilvelly ilmpact filrm valuel. Partilally, company silzel, lelvelragel (delbt to elquilty ratilo), and company growth ilnfluelncel company valuel. Selvelral basilc thilngs dilffelrelntilatel thils relselarch from prelvilous relselarch, ilncludilng thel varilablels useld, thel relselarch populatilon, and thel yelar of thel relselarch. Ilt ils hopeld that thils relselarch can bel useld as consildelratilon iln makilng delcilsilons about ilnvelstilng iln thel Ilndonelsilan Stock Elxchangel. Futurel relselarch nelelds to consildelr a broadelr samplel.
Pengaruh Accounting Disruption Pada Kualitas Audit Dimediasi Beban Kerja Audit
Authors: Seviana Via , Adam Helmy
Published: June 2024

This study aims to prove the effect of accounting disruption on audit quality with audit workload as an intervening variable at the Public Accounting Firm in Malang City. This research method uses quantitative research methods. This study uses primary data with data collection techniques through distributing questionnaires to 56 research samples using the convenience sampling method . The results of this study indicate that accounting disruption has a positive effect on audit quality directly and has a negative effect on audit workload. Audit workload has a negative effect on audit quality and there is an effect of accounting disruption on audit quality through mediation of audit workload. Changes in information technology in the field of corporate accounting make it easier for auditors to track audit evidence so as to improve audit quality.
Penentuan Strategi Pengembangan Usaha Pada Bidan Praktek Mandiri (BPM) Dengan Analisis Porter Five Force Dan SWOT
Authors: Suwiyanti Retno , Sulastri Sulastri , Anggraeni S. Tiwi
Published: June 2024

This scientific research aims to determine the strength of Mrs. BPM. Sukami in facing weaknesses and threats based on SWOT analysis and Porter's Five Forces analysis and determining Mrs. Sukami's BPM strategy. Sukami in utilizing existing strengths and opportunities to develop his business. The data collection methods used were interviews, observation and documentation. The factors analyzed in this paper include main competition, threat of new entrants, threat of substitute services, buyer power analysis, and supplier power analysis. Then carry out an analysis of Porter's five forces which includes the data classification stage, carrying out a SWOT analysis and then the results of the analysis are developed for strategic decision making. The results of the analysis of the five strengths with the highest weight are main competitors, the threat of new BPM and the threat of substitute health facilities, while supplier strength and patient strength are low in weight.
Keywords: Business Development Strategy, Porter's Five Forces Analysis, SWOT Analysis
Pengaruh Return On Asset (ROA), Debt To Asset Ratio (DAR), Dan Earning Per Share (EPS) Terhadap Harga Saham PT Mayora Indah Tbk
Authors: Yuniawati Yuni , Istichanah Istichanah , Agustiani Rizki Muti
Published: June 2024

The aim of this research is to analyze the influence of Return On Assets (ROA), Debt To Asset Ratio (DAR), and Earning Per Share (EPS) partially and simultaneously on the share price of PT Mayora Indah Tbk for the 2015-2022 period. This research method uses secondary data taken through the official website of the Indonesia Stock Exchange regarding the financial reports and share prices of PT Mayora Tbk for the 2015-2022 period. With descriptive statistical analysis tools, classic assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination test (R𝟐). Based on the analysis, it was concluded that partial Return On Assets (ROA) did not have a significant effect on the share price of PT Mayora Tbk for the 2015-2022 period. Debt To Asset Ratio (DAR) partially has no significant effect on the share price of PT Mayora Tbk for the 2015-2022 period. Earnings Per Share (EPS) partially has a significant effect on the share price of PT Mayora Tbk for the 2015-2022 period. Return On Assets (ROA), Debt To Asset Ratio (DAR), and Earning Per Share (EPS) simultaneously do not have a significant effect on the share price of PT Mayora Tbk for the 2015-2022 period.
Keywords: Return On Assets (ROA), Debt To Asset Ratio (DAR), Earning Per Share (EPS), and Share Price.
Analisis Kinerja Finansial Pemerintah Kabupaten Sekadau Periode 2019-2022
Authors: Andrianus Andrianus , Hijriah Amanah , Astarani Juanda
Published: June 2024

The purpose of this study was to measure and assess the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period based on regional revenue realization data. Analysis of the financial performance of the Sekadau Regency Regional Government is measured by financial ratios. The financial performance of the Sekadau district local government can be measured by financial ratios, namely the degree of decentralization, the regional financial dependency ratio and the regional independence ratio. Qualitative research is the type of this research. Sekadau Regency Regional Revenue Realization data for the 2019-2022 period is the secondary data used in this study. The data was obtained using documentation techniques.  The results showed that the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period was measured based on the value of the degree of decentralization in the very bad category, the ratio of regional financial dependency in the very high category and the ratio of regional independence illustrating an instructive relationship pattern.
Pengaruh Past Performance, Fund Age, Expense Ratio dan Fund Cash Flow Terhadap Kinerja Reksa Dana (Studi Kasus Reksa Dana Saham Periode Tahun 2013-2019)
Authors: Deviana Shintia , Hifni Syaiful , Limarjani Sustinah
Published: June 2024

This study was conducted to examine and analyze the effect of (1) To determine and analyze the effect of past performance on the performance of mutual funds; (2) To determine and analyze the effect of fund age on the performance of mutual funds; (3) To determine and analyze the effect of the expense ratio on the performance of mutual funds; (4) To find out and analyze the effect of fund cash flow on the performance of mutual funds. The method used in this research is multiple regression analysis. The data analysis tool used is SPSS, the sample in this study obtained 12 investment managers obtained using purposive sampling method. The results show that past performance, fund age, expense ratio and fund cash flow have a significant effect on the performance of mutual funds listed on the Indonesia Stock Exchange (IDX) for the period 2013-2019. The results of this study prove the effect of past performance, fund age, expense ratio and fund cash flow on the performance of mutual funds through empirical testing using the singnaling theory on sample companies on the Indonesia Stock Exchange. The practical part of this research is to provide information, references, and considerations for companies or investment managers who are members of the Indonesia Stock Exchange which publish financial reports for decision making for the management.
Os enxertos hermenêuticos de Paul Ricœur
Authors: Bubols Carlos
Published: June 2024

Este trabalho identifica um elemento recorrente no pensamento de Paul Ricœur, a saber, o de realizar um enxerto hermenêutico em áreas de conhecimento especializadas que se ocupam de determinados problemas filosóficos, que será demonstrado nos seguintes tópicos, onde serão apresentados: i) a investigação fenomenológica sobre o acesso privilegiado ao cogito, em O conflito das interpretações — Ensaios de hermenêutica; ii) os problemas epistemológicos e ontológicos do acesso ao passado histórico, bem como a relação entre historiografia e literatura ficcional, em Tempo e narrativa; iii) a questão da identidade pessoal na tradição analítica da filosofia da linguagem, em O si-mesmo como um outro; iv) e, finalmente, os limites das abordagens naturalistas das neurociências e ciências cognitivas sobre a memória em A memória, a história, o esquecimento e em O que nos faz pensar: a natureza e a regra. O filósofo, na obra O conflito das interpretações, afirma abertamente promover um enxerto do problema hermenêutico no método fenomenológico em sua investigação sobre a compreensão de si a partir do conflito entre as interpretações rivais acerca do cogito. Jean Greisch, por sua vez, sugere a existência de um enxerto não assumido por Ricœur da hermenêutica na filosofia da linguagem em O si-mesmo como um outro. Nesse mesmo caminho, este trabalho oferece como novidade o encontro de outros dois enxertos hermenêuticos tácitos na obra de Ricœur, a saber, o enxerto hermenêutico na fenomenologia do tempo em Tempo e narrativa e no tratamento naturalizado da memória pelas neurociências em A memória, a história, o esquecimento e em O que nos faz pensar: A natureza e a regra.
Intencionalidade corporificada: uma aproximação entre a filosofia sartriana e a teoria enativista sensório-motora
Authors: Francisco Apolinário Vinícius , Mara de Souza Thana
Published: June 2024

O corpo, na filosofia sartriana, é elemento central de explicação sobre a natureza da intencionalidade, isto é, a natureza sobre como a consciência apreende a realidade. Sua fenomenologia corpórea visa refutar os seguidores da tradição cartesiana da mente. Paralelamente, na filosofia contemporânea da mente e da cognição, adeptos da tradição enativista buscam elucidar a centralidade do corpo na constituição da cognição. Da mesma forma, seus oponentes são os adeptos do cognitivismo representacionista, que enxergam o locus da cognição no cérebro como um dispositivo de processamento informacional de conteúdos simbólicos (representacionais). Nesse artigo, pretendemos desenvolver uma relação de proximidade entre a concepção de intencionalidade sartriana e aquela defendida pelo enativismo sensório-motor. Ambas defendem a centralidade do corpo nos processos ditos “cognitivos” ou “mentais”; ambas defendem uma espécie de externismo do conteúdo mental; e ambas criticam o paradigma internista e representacionista focado em processos internos, ou apenas localizada no cérebro. Tais semelhanças nos permite traçar uma relação de continuidade entre a fenomenologia sartriana e as tradições corporificada da mente.
Vida cotidiana e a pergunta pelo humano em Humberto Giannini
Authors: Uribe Íris
Published: June 2024

O presente texto traz à luz uma discussão que devolve à filosofia a tarefa de pensar o cotidiano; centrado na pergunta pelo humano nas reflexões do mundo hodierno. Esse exercício de reflexão é fundamentado no livro: La “Reflexión” Cotidiana. Hacia una arqueología de la experiencia do filósofo chileno Humberto Giannini. La “reflexión” cotidiana analisa a profundidade do nexo pelo qual a vida intercruza o estado de problematização filosófica e assim, interpelando-nos de muitos modos, mas, sobretudo, na real urgência de pensar a solidão do homem moderno. A pergunta pelo outro, o lugar do encontro, o diálogo, a rua, a rotina, perpassa o que Giannini denomina arqueología de la experiencia. A rua está sempre à disposição,  o ir-e-vir cotidiano é o lugar não só por onde circulamos, mas, sobretudo é o lugar de memórias. É o lugar que nos põe de frente ao outro, mas também diante de si mesmo.
Raça e política: reflexões afroperspectivistas sobre essa relação
Authors: Silva Oliveira Lorena
Published: June 2024

O presente artigo tem por objetivo refletir sobre como, do ponto de vista filosófico, raça e política são categorias codependentes. Partindo de reflexões inspiradas em Michel Foucault, o artigo demonstra como esse filósofo nos auxilia a compreender essa interrelação e traz, como exemplo e exercício de conexão do pensamento com a realidade, uma reflexão sobre as dificuldades, historicamente empreendidas pela branquitude, para que a população negra não ocupe espaços na arena política. Contudo, as reflexões apontam que as estratégias de invisibilizar a agência política do povo negro tem algo a nos dizer. Em diálogo com a historiografia, essa reflexão apresenta as evidências de uma filosofia política negra e aponta a necessidade de a filosofia política brasileira investigar suas características a fim de contribuir com a erradicação do epistemicídio que a própria filosofia e demais ciências tem alimentado ao não se predisporem a investigar, codificar e apresentarem as filosofias afrorreferenciadas para o cumprimento das determinações da Lei 10.639/03 e 11/645/08.
Cinema e verdade: fundamentações para uma hermenêutica-fenomenológica dos filmes
Authors: Alves dos Santos Ribeiro Luan
Published: June 2024

A presente investigação filosófica busca realizar questionamentos para a fundamentação de uma hermenêutica-fenomenológica dos filmes que o concebem no sentido de eventos da verdade ontológica, queremos dizer, da aletheia: verdade como aparecimento e concomitante ocultamento de significações.  Para cumprir tal objetivo, primeiramente iremos opor a concepção da verdade tal como fundamentada por Heidegger à noção aristotélica de verdade correspondencial de modo a explicitar a dilatação da filosofia para além dos limites do discurso apofântico e caracterizar o cinema como poesia (Dichtung) que indica a tripla instituição (Stiftung) da verdade como doar (Schenken), como fundar (Gründen) e como iniciar (Anfangen) da história (Geschichte). Em nosso segundo momento, por sua vez, faremos considerações metodológicas a fim de consolidar o trato do cinema como um genuíno fenômeno (Phänomen) – não representação ou mimesis – e de delimitar nossa perspectiva interpretativa como alicerçada no dizer (léguen), que recolhe as suas fundamentações do discurso (lógos) da ontologia fundamental heideggeriana.
A função da morte na psicanálise do sentido a partir de Deleuze e Blanchot
Authors: Ferraz Adriano
Published: June 2024

O presente trabalho procura evidenciar o papel central do conceito de morte para uma teoria do não-sentido e uma psicanálise do sentido em Gilles Deleuze. É importante notar que Deleuze convoca as reflexões blanchotianas e lhes dá centralidade, anteriormente à criação da esquizoanálise junto a Felix Guattari, na formação de uma ideia de psicanálise do sentido a partir de Diferença e Repetição e Lógica do Sentido. Buscamos mostrar como, nesta proposta que articula filosofia e psicanálise, há uma passagem do pensamento genital ao pensamento do fora, ao qual o conceito de morte também contribui para a elucidação.
The Necessity of Early Palliative Care in Patients with Severe Coronary Artery Disease: A Reflective Practice
Authors: Adzillah Finka Laili Nur , Haroen Hartiah
Published: June 2024

Background: Palliative care aims to improve the quality of life for patients with serious illnesses and their families. It is provided throughout the course of the disease, starting from the initial diagnosis to the grieving phase after the patient's death. Coronary artery disease has been proven to be a major cause of death, making palliative care important. Purpose: This study was to reflect the patient's case in order to gain of new insight and perspective. Methods: This article was a critical review of author experience when providing patient nursing care in a hospital. The case was reviewed using reflective practice. Results: Through reflection on the case, it was found that the initiation of palliative care was only carried out when the patient was continuously deteriorating. So that patients and their families do not receive adequate palliative care. Conclusion: Early palliative care has an impact on symptoms, quality of life, and support for patients and their families during the dying process. However, there are obstacles to early palliative care implementation, such as negative stigma, medical professionals who wish to continue giving treatment in hospitals till the end, and a lack of expertise and capability among health workers to deliver palliative care.
Remuneração variável na administração tributária
Authors: Thomé Fernanda Mendes , Dos Santos Francisco Carlos Barbosa dos Santos
Published: June 2024

A Administração Pública tem evoluído no sentido de buscar maiores níveis de eficiência na entrega de serviços públicos de qualidade. Para tanto, a remuneração variável de seus servidores tem sido usada como uma ferramenta estratégica. Nesse sentido, este estudo buscou discutir se essa prática aplicada aos servidores da Administração Tributária municipal promove impacto sobre a arrecadação tributária. O trabalho foi feito por meio de um estudo qualitativo aplicando-se a análise de conteúdo de Bardin em dez entrevistas de representantes sindicais de auditores fiscais de capitais brasileiras. Percebeu-se que, apesar de não haver arcabouço legal que garanta segurança jurídica às verbas recebidas, há satisfação e sentimento de pertencimento daqueles que as percebem. Apesar de não ser o foco do estudo, notou-se grande influência política sobre a carreira, especialmente devido ao sistema do presidencialismo de coalizão, demonstrando a falha do insulamento burocrático em especial nesse nível de ente federativo.
Transferência internacional de dados pessoais
Authors: Barbosa Cavalcante Maria Silvana , De Oliveira Mello Costa Pinho Ana Carla
Published: June 2024

O presente artigo analisa a importância do reconhecimento dos fluxos transnacionais de dados pessoais para o Brasil, considerando as mudanças sociais, econômicas e políticas geradas pelas atividades internacionais. Em um contexto de avanço tecnológico, destaca a necessidade de o Direito se adaptar às transformações nos fluxos internacionais de dados. O estudo aborda a influência do Regulamento Geral sobre Proteção de Dados Europeu (RGPD) na Lei Geral de Proteção de Dados (LGPD) brasileira, examina os fluxos de dados pessoais nas transferências internacionais e avalia a aplicabilidade dos mecanismos, busca identificar paradigmas entre os ordenamentos jurídicos, visando à harmonização entre as leis. A estrutura do desenvolvimento aborda a contextualização dos dados pessoais e transferências internacionais, a evolução dos ordenamentos jurídicos e os mecanismos exigidos nas transferências internacionais de dados.
Durkheim e o pensamento de Saint-Simon
Authors: Vares Sidnei Ferreira de
Published: June 2024

O presente artigo visa discutir a análise empreendida por Durkheim sobre o pensamento político de Saint-Simon, procurando, pois, salientar não só a importância deste filósofo francês para o socialismo, fenômeno social e político premente à época, mas também as suas contribuições para a teoria sociológica durkheimiana.
Determinants of Earnings Per Share and Price Earnings Ratio to Share Prices in LQ45 Indices Companies on the Indonesia Stock Exchange
Authors: Putri Vikka , Saputra M. Agustiswan
Published: July 2024

This study aims to determine the effect of Earning Per Share and Price Earnings Ratio on Stock Prices. The population in this study are Go-Public companies from the LQ45 Index listed on the Indonesia Stock Exchange during the 2017-2019 period. The sample selection technique in this study is purposive sampling, 36 companies have been acquired that meet the criteria for the study sample. The analytical tool used in this study is SPSS version 26. The results show that the simultaneous Earning Per Share and Price Earnings Ratio have a significant effect on the dependent variable, namely the Share Price at LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period. Partially, Earning Per Share and Price Earnings Ratio have a significant positive effect on Share Prices at LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period.
The Influence of Financial Leverage and Profitability on Tax Evasion: Company Size as A Moderation Variable
Authors: Wahyu  , Suyanto
Published: July 2024

The study aims to determine the impact of financial leverage, profitability and the moderation effect of corporate size on tax evasion. The population of this study is the property and real estate sector companies listed on the Indonesian Stock Exchange for the period 2016-2022. There are 71 samples, selected using purposive sampling. The analysis in this study uses moderated regression analysis (MRA) to look at the influence of moderation of corporate size variables. Data collection through the official IDX website: www.idx.co.id. The results show that all the hypotheses built in this study are acceptable, that’s financial leverage and profitability have a positive and significant effect on tax evasion. Also, the moderation effect of corporate size has been shown to strengthen the influence on financial leverage and profitability against tax evasion.
The Influence of Financial Literacy on The Application of Fintech and Its Impact on The Sustainability of MSME Businesses
Authors: Amaliyah Fitri , Hetika Hetika
Published: July 2024

The purpose of this study is to determine the level of literacy and application of fintech and its impact on the sustainability of MSME businesses in Tegal City. The method of data collection in this study was using questionnaires. Meanwhile, the sampling technique uses purposive sampling as many as 72 MSMEs. The hypothesis proposed, was statistically tested using WarpPLS version 7.0. The results of the study found that 1) financial literacy affects the use of fintech in MSMEs, 2) the use of fintech affects the business sustainability of MSMEs. 3) Financial literacy affects the sustainability of MSME business 4) The use of fintech is able to mediate the relationship between financial literacy and MSME business sustainability. Adequate financial literacy and the use of appropriate financial technology have a direct impact on the sustainability of MSME businesses so that they can compete in the market for a long time. MSMEs can carry out strategies to support business sustainability, namely through financial literacy and the use of fintech in their daily transactions. The implication for related parties is to be able to propose programs that can support the optimization of MSME business sustainability
IMPLEMENTASI PENDEKATAN WARD AND PEPPARD TERHADAP PERENCANAAN STRATEGIS SI/TI PADA SEKTOR PENDIDIKAN (STUDI KASUS : KOMITE PENGELOLA YAYASAN SMA XYZ)
Authors: Bayu Waspodo  , Muhammad Shidqa Irahman
Published: June 2024

Dalam era digital saat ini, perencanaan strategis sistem informasi sangatlah diperlukan bagi lembaga pendidikan untuk mengembangkan kualitas pembelajaran dan efisiensi terhadap operasional. Penelitian ini mengkaji perencanaan strategis sistem informasi dengan implementasi pendekatan Ward and Peppard dalam merancang kebutuhan SI/TI di SMA XYZ yang menjadikan komite pengelola yayasan sebagai pihak eksekutif yang bertanggungjawab dalam mengelola keuangan dan operasional secara menyeluruh. SMA XYZ yang merupakan lembaga pendidikan dengan standar unggul di Anyer. Pendekatan Ward and Peppard dipilih karena keunggulannya dalam menyelaraskan tujuan organisasi dengan teknologi informasi. Melalui pendekatan ini, penelitian ini mengidentifikasi berbagai tantangan dan peluang yang dihadapi oleh sekolah, termasuk kebutuhan akan sistem informasi yang terintegrasi untuk mengelola data siswa, memfasilitasi komunikasi antara guru dan orang tua, serta mengoptimalkan proses administratif dan keuangan. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan objek penelitian berupa studi kasus di komite pengelola yayasan SMA XYZ. Data primer dikumpulkan melalui proses wawancara dan studi literatur sebagai data pendukung. Analisis data dilakukan dengan mengidentifikasi kebutuhan informasi utama dan merumuskan strategi TI yang sesuai. Hasil penelitian menunjukkan bahwa dengan implementasi perencanaan strategis sistem informasi yang baik, sekolah dapat mencapai peningkatan signifikan dalam pengelolaan informasi pendidikan. Rekomendasi perencanaan strategis sistem informasi yang diberikan terdiri dari Learning Management Systems (LMS), sistem administrasi sekolah, aplikasi mobile, portal utama sekolah, helpdesk, dan aplikasi E-Library. Kesimpulan dari penelitian ini adalah pendekatan Ward and Peppard dinilai efektif dalam melakukan perencanaan sistem informasi pada SMA XYZ untuk mengembangkan kebutuhan SI/TI.