bluuebunny/crossref_metadata_2025 huggingface dataset:
On administrative responsibility of recipients of inter-budget transfers for violating the procedure and (or) terms of provision (expenditure) of inter-budget transfers
Authors: SKLYAROV German N.
Published: September 2021

Subject. The article discusses administrative responsibility of recipients of inter-budget transfers (their officials) for violating the procedure and (or) conditions for provision (spending) of inter-budget transfers, including an attempt to determine the time of occurrence of the offense for which it is possible to bring to administrative responsibility.
Objectives. The aim is to identify problems in the field of administrative and financial legislation that complicate the classification of violations of the procedure and (or) conditions for the provision (spending) of inter-budget transfers.
Methods. The study draws on general scientific methods, like analysis, synthesis, induction and deduction, as well as formal logic and comparative law methods.
Results. The findings include the following: 1) the current legislation does not define the moment, after which an inter-budget transfer is considered as granted; 2) in some cases, laws and regulations directly establish the time, from which the provision of inter-budget transfer is considered completed; 3) if there is no such an indication in a regulatory legal act, presumably, the inter-budget transfer is considered as provided when the funds entered the single account of the budget of a public law entity; 4) violations of the procedure and (or) conditions for the provision of inter-budget transfers are possible even before the actual provision of such transfers.
Conclusions. The current version of Part 3 of Article 15.15.3 of the Code of the Russian Federation on Administrative Offenses requires clarification as to the wording of the subject that committed an offense.
Faktor ibu dan waktu pemberian MPASI berhubungan dengan status gizi balita di Wilayah Kerja Puskesmas Fatukanutu, Kabupaten Kupang
Authors: Umbu Zogara Asweros , Loaloka Meyrina Sulastri
Published: September 2021

Latar Belakang:

Balita sangat rawan mengalami gangguan kesehatan akibat dari masalah gizi karena balita menjadi awal dari pertumbuhan dan perkembangan anak. Balita yang kekurangan gizi akan berisiko mengalami masalah kesehatan di masa mendatang. Penyebab masalah gizi pada balita antara lain, faktor orang tua karena balita masih sangat bergantung dengan orang tua, serta pemberian MPASI dini.

Tujuan :

Penelitian ini bertujuan untuk menganalisis hubungan antara faktor ibu dan waktu pemberian MPASI dengan status gizi balita di Wilayah Kerja Puskesmas Fatukanutu, Kabupaten Kupang.

Metode Penelitian:

Penelitian dilaksanakan di Desa Oefeto dan Raknamo, Kecamatan Amabi Oefeto, Kabupaten Kupang pada bulan September sampai Desember 2019. Desain penelitian yang digunakan adalah studi cross sectional. Sampel penelitian berjumlah 238 balita dan data dianalisis menggunakan uji chi square.

Hasil :

Hasil penelitian menunjukkan faktor-faktor yang berhubungan dengan status gizi balitaa dalah pendidikan ibu (p value=0,001), pengetahuan gizi ibu (p value=0,000), perilaku gizi ibu (p value=0,000), dan waktu pemberian MPASI (p value=0,000), sedangkan pekerjaan ibu (p value= 0,817), dan sikap ibu tentang gizi (p value=0,444) tidak berhubungan dengan status gizi balita.

Kesimpulan:

Intervensi perlu dilakukan terhadap faktor-faktor yang berhubungan dengan status gizi balita, antara lain peningkatan pengetahuan gizi, serta penerapan perilaku gizi ibu.

 

Keywords: Put 3-5 your keywords here; keywords separated by semicolon
Faktor Yang Berhubungan Dengan Penggunaan Jamban Di Desa Sungai Terap Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi
Authors: Andi Ahmadiyah Nurussabil  , Hilal T. Samsul , Husaini Ahmad
Published: September 2021

Background:

The use of latrines in the village is still unhealthy because of the habits of the people who use pit latrines in the river. The impact of not using latrines is causing diseases, causing odor , and cause pollution.

Objectives:

The purpose of this study was to to determine the relationship between education, clean water facilities, the role of health workers, the role of community leaders, knowledge of using latrines

Research Metodes:

This type of research is descriptive analytic with cross sectional approach. The sampling technique used simple random sampling, the sample was all household in the Sungai Terap 90 people. The analysis used the chi-square test.

Results:

There is no relationship between education and latrine use, the p-value is 0.957. There is a relationship between clean water facilities and the use of latrines, the p-value is 0.000. There is no relationship between the role of health workers and the use of latrines, the p-value is 0.189. There is a relationship between the role of community leaders and the use of latrines, the p-value is 0.000. There is a relationship between knowledge and latrine use.

 

Conclusion:

There is no relationship between education and the role of health workers

 

Keywords: latrines, education, clean water facilities, the role of health workers, the role of community leaders, knowledge
Measurement of Specific Activity of Natural Radioactive Materials and Cs-137 in Soil Samples for Some Areas in Al-Doura City in Baghdad Governorate
Authors: Kaddoori Farah Faris , Rejah Basim Khalaf , Hamza Sala Sami , Wadi Karima Saber
Published: September 2021

In the present work, radium (226Ra), thorium (232Th), potassium (40 K), and cesium (137Cs) (Bq/kg) was measured for 24 soil samples of some districts of Al-Doura city in Baghdad governorate. The gamma spectrometry method with NaI (Tl) detector was used for radiometric measurements. The average values of specific activity for   226Ra, 232Th, 40K and 137Cs in soil samples were 38.03, 42.48, 16.34 and 2.76 Bq/kg, respectively. The radiation indicators were measured and the average values recorded were 100 Bq/kg, 44.6 nGy/h, 0.27 Bq/kg, 0.373 Bq/kg, 0.219 mSv/y, 0.055 mSv/y and 0.689 Bq/kg for the parameters of radium equivalent activity (Raeq), the absorbed dose rate (D), the external hazard index (Hex), the internal risk index (Hin), and the annual effective equivalent dose for the indoor (In Eff.), outdoor annual effective dose equivalent (Out Eff.) and representative gamma index (Iγr), respectively. All the health hazard indices were well below their recommended limits, except in one soil sampling site (AL-Eskan site) which were found to be 0.495 Hex and 0.668 Hin.
A Study of a Certain Family of Multivalent Functions Associated with Subordination
Authors: Rasheed Reem O. , Jassim Kassim A.
Published: September 2021

The aim of this paper is to introduce a certain family of new classes of multivalent functions associated with subordination. The various results obtained here for each of these classes include coefficient estimates radius of convexity, distortion and growth theorem.
Elderly Healthcare System for Chronic Ailments using Machine Learning Techniques – a Review
Authors: Priya R. L. , Jinny S. Vinila
Published: September 2021

World statistics declare that aging has direct correlations with more and more health problems with comorbid conditions. As healthcare communities evolve with a massive amount of data at a faster pace, it is essential to predict, assist, and prevent diseases at the right time, especially for elders. Similarly, many researchers have discussed that elders suffer extensively due to chronic health conditions.  This work was performed to review literature studies on prediction systems for various chronic illnesses of elderly people. Most of the reviewed papers proposed machine learning prediction models combined with, or without, other related intelligence techniques for chronic disease detection of elderly patients at an early stage to avoid emergency situations. This method provides a promising approach in the analysis of either structured or unstructured datasets to produce very substantial pattern discoveries. By defining the generic architecture for the prediction model, we reviewed various papers involved in similar fields, based on suggested methodologies and their associated outcomes. The study discussed the pros and cons of different prediction models using traditional and modern machine learning techniques.
Analysis of Methods and Techniques Used for Speaker Identification, Recognition, and Verification: A Study on Quarter-Century Research Outcomes
Authors: Mohammed Thabit Sultan , Aljebory Karim M. , Abdul Rasheed Mohammed Aref , Al-Ani Muzhir Shaban , Sagheer Ali Makki
Published: September 2021

The theories and applications of speaker identification, recognition, and verification are among the well-established fields. Many publications and advances in the relevant products are still emerging. In this paper, research-related publications of the past 25 years (from 1996 to 2020) were studied and analysed. Our main focus was on speaker identification, speaker recognition, and speaker verification. The study was carried out using the Science Direct databases. Several references, such as review articles, research articles, encyclopaedia, book chapters, conference abstracts, and others, were categorized and investigated. Summary of these kinds of literature is presented in this paper, together with statistical analyses to represent the publications and their categories over the mentioned period. Important information, including the dataset used, the size of the data adopted, the implemented methods, and the accuracy of the obtained results in the analysed research, are extracted from the explored publications and tabulated. The results show that the sum of published research articles is outnumbering other categories of publications. The number of researches in speech and speaker identification, recognition, and verification shows an increasing trend. Based on the normalized comparative factors of research publications, we found that many of them reached a high level of accuracy in their findings; hence the significantly superior techniques were derived and discussed for future researches. This survey paper would be beneficial for all those who wish to enhance their researches in the area of voice identification, recognition, and verification.
Chromogenic in Situ Hybridization for Human Cytomegalovirus-DNA Detection in Tissue Subsets with Prostatic Adenocarcinoma and Benign Hyperplasia
Authors: Hassan Tayseer Anmar , AL-Saffar Jenan M. Jawad , Mohammed Ali Saad Hasan
Published: September 2021

Human cytomegalovirus (HCMV) infects a wide range of human cells, resulting in both benign and malignant tumors. In the last few decades, proteins and/or nucleic acids of the virus were found to be often highly expressed in in patients with basal cell hyperplasia and prostatic neoplasia.

This research aimed to unravel the rate of HCMV infections among prostatic tissue subsets from Iraqi patients with adenocarcinoma and benign hyperplasia.

One hundred, formalin-fixed and paraffin embedded prostatic tissues were obtained from 40 tissue samples collected from different grades of prostate carcinoma; 40 from benign prostatic hyperplasia and 20 from apparently healthy prostatic tissues. These tissue specimens were collected from the archives of different public and private histopathological laboratories in Baghdad. Detection of HCMV-DNA was achieved by a highly sensitive version of chromogenic in situ hybridization technique.

The signals of chromogenic in situ hybridization reactions for HCMV-DNA detection in prostatic adenocarcinoma tissues were found in 65% (26 out of 40) of the tissues, whereas in BPH (Benign Prostatic Hyperplasia), HCMV-DNA was detected in 57.5% (23 out of 40) of the tissues, and in the healthy control group in 25% (5 out of 20) of the tissues. The highest percentage of positive- HCMV- DNA-CISH reactions (57.5%) was found in prostatic adenocarcinomatous tissues that showed poor differentiation.

Our results could show that HCMV might contribute to the development of the studied subsets of prostatic adenocarcinoma and benign prostatic hyperplasia.
Dielectric and gas sensing properties of in situ electrochemically polymerized PPy-MgO-WO3 nanocomposite films
Authors: Abbas Yahya , Abbas Ahmed
Published: September 2021

A polypyrrole-based ammonia-detection gas sensor was studied in this work. Under a 1.6 V electrodeposition potential, polypyrrole (PPy) was electrochemically synthesized from an aqueous solution of 0.1 M pyrrole and 0.1 M oxalic acid. An extension to the polypyrrole films was applied through electrochemical deposition on indium tin oxide (ITO), using the metal oxide nanoparticles of MgO and WO3. These films were investigated for their sensing behavior towards NH3 at different working temperatures and different weight percentages of nanoparticles .The measurements of A.C conductivity were conducted over a frequency range of 101-105 Hz and temperature range of 298-423 K . The highest electrical conductivity was equal to 3.67x10-1 Ω.cm-1 at a temperature of 323 K and frequency of 105H z. The experimental results showed that the sensitivity of the undoped and doped PPy with nanoparticle films to ammonia gas changes with the change in temperature and weight percentage.
Keragaan dan Keragaman Genetik 9 Jenis Sagu (Metroxylon spp) di Kabupaten Biak Numfor Provinsi Papua
Authors: Mustamu Yohanis Amos , Barias Fredik O P , Tan Theresia , Suparno Antonius , Budiyanto Yohanes S
Published: September 2021

Penelitian ini bertujuan untuk Menduga keragaan karakter kuantitatif 9 jenis sagu di Kampung Marau, Distrik Oridek, Kabupaten Biak Numfor, Menduga karakter yang dapat menunjukkan variasi antara genotipe, Menduga karater yang menunjukkan variasi terbesar dan memiliki korelasi yang kuat. Penelitian dilaksanakan Kampung Marau, Distrik Oridek Kabupaten Biak Numfor pada Bulan Maret 2020 sampai dengan Mei 2020. Penelitian ini menggunakan metode Deskriptif Kuantitatif dengan teknik pengamatan secara langsung terhadap tanaman sagu. Variabel yang diamati terdiri dari jumlah anakan, jumlah daun dewasa, jumlah anak daun, panjang anak daun, lebar anak daun, luas anak daun, panjang tangkai daun/petiol, lebar petiol, lingkar batang, tinggi batang, dan diameter batang. Data yang diperoleh di analisis menggunakan  uji Z untuk, Analisis Komponen Utama (PCA), Analisis Biplot, analisis cluster. Hasil menunjukkan Terdapat tiga karakter yang menunjukan keragaan terbesar pada pada 9 jenis tanaman sagu di Kampung Marau. Terdapat 4 komponen utama yang menyebabkan keragaman pada genotipe sagu yang diamati. Karakter yang menunjukkan keragaman terbesar berdasarkan hasil biplot adalah tinggi batang dan panjang tulang daun. Terdapat tiga kluster utama berdasarkan tingkat kemiripan genotipe sagu asal Kampung Marau
Pemutuan Fisik Gabah dan Beras Menurut Standar Nasional Indonesia (SNI)
Authors: Lestari Sri , Kurniawan Fajar
Published: September 2021

Pemutuan gabah dan beras sangat diperlukan guna mengetahui kualitas gabah dan beras yang dihasilkan serta untuk menentukan nilai jual. Tujuan dari penelitian ini yaitu untuk menganalisis mutu fisik gabah dan beras serta menilai mutu gabah menurut SNI 1987 dan mutu beras menurut SNI 6128-2015. Bahan yang digunakan pada penelitian ini adalah gabah kering giling (GKG) varietas IPB 3S dan beras varietas padi Ciherang. Masing-masing sampel yang digunakan sebanyak 100 gram dengan 4 kali ulangan. Parameter pengukuran mutu fisik gabah meliputi kadar air, gabah hampa, butir rusak (kuning), butir mengapur (gabah muda) serta gabah merah. Sedangkan parameter pengukuran mutu fisik beras meliputi kadar air, persentase beras kepala, butir patah, butir menir, butir merah, butir kuning (rusak), butir kapur, benda asing dan butir gabah. Hasil penelitianmenunjukkan bahwagabah varietas IPB 3S memiliki kadar air sebesar 14.55%, gabah hampa 1.64%,  butir mengapur (gabah muda) sebesar 3.12%, butir rusak (kuning) sebesar 4.46% dan butir merah sebesar 0%. Sedangkan komponen mutu fisik beras varietas padi Ciherang memiliki kadar air sebesar 14.3%, butir kepala sebesar 66.73%, butir patah sebesar 24.18%, butir menir sebesar 7.21%, butir mengapur sebesar 1.51%, butir kuning (rusak) sebesar 0.21%, butir merah sebesar 0.01%, benda asing 0% serta butir gabah 0%. Pemutuan gabah varietas IPB 3S berada pada kategori gabah Mutu II, sedangkan beras varietas padi Ciherang tidak sesuai dengan SNI beras dikarenakan tingginya persentase  beras menir.
FENOMENA DISFUNGSIONAL AUDIT
Authors: Sipayung Emma Saur Nauli , Zahara Dhea Erka , Noor Ice Nasyrah
Published: September 2021

This study aims to examine the determinant factors of dysfunctional audit behaviour. This analysis used job stress and technical competence of auditors as an independent variable, dysfunctional audit behavior as dependent variable, and personality traits from The Big Five Personality theory and locus of control as moderating variables. The samples used in this study were auditors who work in public accounting firm in the region of DKI Jakarta. The results show that job stress has a positive effect on dysfunctional audit behaviour, the technical competence of the auditor has a negative effect on dysfunctional audit behaviour. In addition, personality traits of neuroticism and external locus of control reinforce positive effects of job stress on dysfunctional audit behaviour. Meanwhile personality traits openness to experience and internal locus of control were able to weaken the relation of job stress to dysfunctional audit behaviour. Then, other personality traits such conscientiousness, extraversion, and agreeableness do not weaken the positive effect of job stress with dysfunctional audit behavior. This indicates that the auditor's technical competence, personality traits and locus of control are important to reduce the likelihood of dysfunctional audit behavior.Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel penelitian ini berjumlah 130 responden. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit.
PROFILE OF TAX COMPLIANCE RESEARCH IN INDONESIA
Authors: Prastiwi Dewi
Published: September 2021

This study aims to present the profile of tax compliance studies in Indonesia between 2014 and 2019. The method used refers to the systematic review described by Tranfield et al., (2003) from 34 national journals sourced from the Sprott accreditation journal 2.3 and 4. Sprott (Science and Technology Index) is a portal that contains measurements of the performance of Science and Technology which includes the performance of researchers, writers, journal performance, and the performance of science and technology institutions in Indonesia developed by the Ministry of Research, Technology and Higher Education. The results show that: 1) tax compliance research is consistently studied every year; 2) the object of majority tax compliance research is central tax (income tax); 3) tax compliance research in Indonesia raises many issues of economic crime; 4) in an article many test variables that refer to various issues; 5) some articles have not presented theories in explaining the phenomenon or research findings; 6) the discussion in several articles only convey statistical results that have not been accompanied by further analysis. Penelitian ini bertujuan untuk menyajikan profil studi kepatuhan pajak di Indonesia antara tahun 2014 hingga 2019. Metode yang digunakan mengacu pada systematic review yang dijelaskan oleh Tranfield et al., (2003) dari 34 jurnal nasional yang bersumber dari jurnal akreditasi Sprott 2.3 dan 4. Sprott (Indeks Iptek) adalah portal yang memuat pengukuran kinerja Iptek yang meliputi kinerja peneliti, penulis, kinerja jurnal, dan kinerja lembaga Iptek di Indonesia yang dikembangkan oleh Kementerian Riset, Teknologi. dan Pendidikan Tinggi. Hasil penelitian menunjukkan bahwa: 1) penelitian kepatuhan pajak dilakukan secara konsisten setiap tahun; 2) objek penelitian kepatuhan pajak mayoritas adalah pajak pusat (pajak penghasilan); 3) penelitian kepatuhan perpajakan di Indonesia banyak memunculkan isu kejahatan ekonomi; 4) dalam sebuah artikel banyak variabel uji yang mengacu pada berbagai masalah; 5) beberapa artikel belum menyajikan teori dalam menjelaskan fenomena atau temuan penelitian; 6) pembahasan dalam beberapa artikel hanya menyampaikan hasil statistik yang belum disertai analisis lebih lanjut.
Causal Examination of Carbon Emissions and Economic Growth for Sustainable Environment: Evidence from Ghana
Authors: Adeleye Bosede Ngozi , Nketiah Emmanuel , Adjei Mavis
Published: September 2021

This study aligns with the 2030 Sustainable Development Goals (SDGs) 8, and 13 to evaluate the causal relationship between carbon emissions and economic growth in Ghana from 1960 to 2018. Using a battery of econometric techniques, findings indicate, among others, that economic growth is a positive predictor of carbon emissions. Inferences from these estimations point to a growth-led emissions nexus in Ghana. The causal analysis further provides evidence, though weak, that economic growth Granger-cause carbon emissions. Hence, policymakers should encourage coal gasification in Ghana, offering better environmental benefits at a lower cost to address the atmospheric build-up of carbon dioxide.
Determinantes de la Sobrefinanciación en el Crowdfunding de Recompensas
Authors: Martínez Gómez Cristina , Jiménez Jiménez Francisca , Alba Fernández María Virtudes
Published: September 2021

Este estudio analiza el impacto de los factores determinantes del nivel de sobrefinanciación en las campañas de crowdfunding de recompensas. En particular, se analizan las características de los proyectos lanzados en la plataforma española, Verkami, que consiguen recaudar más financiación que el objetivo primero establecido (proyectos sobrefinanciados). Los resultados de nuestro análisis empírico sugirieron un impacto positivo significativo de los factores que aportan información y reducen el riesgo percibido por los mecenas: las actualizaciones y videos que comunican la idea y el propósito del proyecto, y las características de los emprendedores como su experiencia en el lanzamiento de proyectos previos o su participación en otras campañas de crowdfunding. Finalmente, se analiza el grado de heterogeneidad sectorial de la muestra. Los resultados indican que los proyectos que pertenecen a sectores como Entretenimiento y Literatura atraen un mayor número de mecenas, lo que muestra la diversidad en las preferencias y motivaciones de los mecenas a la hora de participar en las campañas de crowdfunding.
Methodological and Practical Issues of the Organization of the Personnel of the Enterprise and the Implementation of Changes to its Structure
Authors: Abuselidze George , Bilyak Yuliia , Mračkovskaya N. K.
Published: September 2021

The article is devoted to the study of methodological features and substantiation of practical measures in the organization of the enterprise personnel system and the introduction of changes in its structure. It is proved that personnel management is a system of interdependent, organizational, economic and social measures aimed at implementing the conditions of normal functioning, development and effective use of labour potential at the enterprise level. Emphasis is placed on the fact that the active development of the labour market and related processes of economic relations have given rise to new theoretical ideas about the organization of personnel management, a critical understanding of this problem requires adequate approaches to solving the problems of labour management. The main goal of personnel management is highlighted, which is to effectively combine staff training, training and motivation to perform work with a more complex level. The authors, on the basis of general approaches, have developed a methodology for improving the structure of personnel in order to increase the efficiency of the enterprise. It is established that the personnel management system at the enterprise should provide the optimal balance of the processes of arrival and dismissal of employees, i.e. updating the number of staff; development of high-quality staff in accordance with the needs of the enterprise. It is revealed that the practical implementation of personnel strategy at the enterprise is carried out by the systematic use of means of implementation, and the means in turn involve ways and methods of action. As a result of elaboration of ways and means to achieve the strategic goal, the formation of personnel strategy is possible under the conditions of assessment of opportunities and threats of the external environment. Enterprises should create such a system of protection so that in the face of risk factors, it can improve its competitive position in relation to other enterprises that do not have such a system.
Impact of macroeconomic and microeconomic variables on firm investment: Mexican service sector, 2000-2016
Authors: Peujio Francis
Published: September 2021

A large and positive relationship is found to exist in the long-run between Public Investment Expenditures and Firm Investment which shows that public investment crowds in private investment using ARDL model at macroeconomic level on the Mexican service sector over the period 2000-2016. I also use the system-GMM PVAR to analyse the impact of microeconomic variables on firm investment. Exports have a strong and positive impact while Imports have a large and negative impact on firm investment. At the microeconomic level, taxes payments slightly obstruct firm investment. Using impulse response functions, I find that long-run macroeconomic policies are more important than short-run macroeconomic policies and that macroeconomic policies are more important than microeconomic policies for firm’s investment decisions.
Assessment of Short- and Long-Run Energy Efficiency: Evidence from 141 Countries
Authors: Edziah Bless Kofi , Sun Huaping , Li Liang
Published: September 2021

Several studies have estimated the energy efficiency performance of firms, countries and regions. Recently, the efficiency literature highlighted two types of efficiencies- persistent and transient efficiency. However, several studies have failed to distinguish between these two types of efficiencies. In the light that there are no studies addressing this issue from a global perspective, this paper adopts the stochastic frontier approach and the Kumbhakar, Lien and Hardaker (KLH) model in the estimation of persistent, transient and total energy efficiency of 141 countries during the period 1980-2016. Our findings show that global energy efficiency issue is structural in nature. Increasing both transient and persistent energy efficiency will save 13% and 31% of total energy consumed, respectively. Therefore, environmental and energy security issues will profit significantly from long-term policies rather than the short-term policies. Thus, countries should focus on addressing environmental and energy issues using long-term policies.
Capture of value by stakeholders and firm performance: Does family management have a moderating impact?
Authors: Manzaneque-Lizano Montserrat , López-Taravilla María Carmen , Santos Peñalver Jesús Fernando
Published: September 2021

This work analyses the impact of gaps in stakeholder aspiration levels concerning value capture and company performance, especially regarding the impact on this relationship by family management. The work offers empirical evidence from a sample of 114 Spanish companies of a collaborative attitude among stakeholders when the gaps of generated value appropriations increase, thereby positively affecting company performance. In addition, when stakeholders receive less value than expected, empirical evidence indicates that the management of internal resources and stakeholder demands is more efficient in a family business, and this efficiency increases future performance. These results are useful for management because they demonstrate the relevance of efficient management of relational capital, and family businesses are examples of such relational management.
The Influence of CEO Characteristics on Firm Risk-taking: Evidence from UK SMEs
Authors: Zia-ul-haq Hafiz Muhammad , Ameer Saba
Published: September 2021

La exposición al riesgo de la empresa sigue siendo motivo de preocupación para los investigadores y los inversores. Se cree que la propensión a asumir riesgos de la empresa es un reflejo de los rasgos y características personales de la alta dirección. Por lo tanto, es fundamental explorar la relación entre varias características de la alta dirección y la propensión de la empresa a asumir riesgos. Esta investigación proporciona evidencia empírica del Reino Unido sobre las relaciones entre la edad, el mandato, la educación y la conexión política del CEO con la toma de riesgos de la empresa. Se emplean varias técnicas de estimación para determinar la idoneidad de los resultados. El estudio informa una asociación significativa de las características del CEO con el comportamiento de toma de riesgos de la empresa. Específicamente, se informa que la antigüedad y el mandato a largo plazo del CEO tienen una influencia negativa en la toma de riesgos de la empresa, mientras que los CEO la participación política y la educación influyen positivamente en el riesgo de la empresa. Con base en los hallazgos dados, se da a entender que, con el paso del tiempo, los ejecutivos comienzan a limitar sus perspectivas al pasar por alto la información y las oportunidades dadas. Por lo tanto, esta mentalidad estrecha los restringe a tomar más riesgos. Por lo tanto, tomar decisiones menos riesgosas en la vejez y con una antigüedad más larga.Por el contrario, la formación superior de los directores ejecutivos mejora su base de conocimientos y sus habilidades analíticas, lo que una vez mejora positivamente su toma de decisiones estratégicas y se sienten más motivados para tomar decisiones arriesgadas. Esta investigación también destaca la importancia de la conexión política, que es una fuente de poder y seguridad que fortalece el control de los directores ejecutivos sobre la empresa. Por lo tanto, los CEO con conexiones políticas toman decisiones más arriesgadas en comparación con sus contrapartes no políticas.
TOMA DE DECISIONES EN EL CORTO PLAZO BASADOS EN COSTE-VOLUMEN-BENEFICIO
Authors: López José
Published: September 2021

Cost-volume-profit relationships are the strategy for short-term decisions. This article analyzes and examines the relationship between changes in activity and changes in total sales revenue, costs, and net profit. Making a profit in times of economic/financial uncertainty is not easy for companies. The cost of materials, labor, equipment, advertising, etc., means that it is exceedingly difficult to stay in business. Questions such as: How much do companies have to produce and sell to break even in times of uncertainty? How do short-term decisions affect the business and capital structure? The answer is the relationship between sales revenue and costs.
New fuzzy RFMD model. A method to identify new customer profiles due to an increase in online activity. Case study of a retail business
Authors: Martinez Rocio Gonzalez , Carrasco Ramón , Sanchez Figueroa Cristina , Gavilán Diana
Published: September 2021

Gaining customer loyalty has become one of the main objectives of all companies. Retailers, especially the online ones, have the advantage of knowing their customers’ historical purchase data, which provides them with an understanding of the customers’ buying patterns. A widely-used tool in strategic marketing and customer loyalty is segmentation based on the traditional Recency, Frequency and Monetary (RFM) model. Subsequently, the fuzzy RFM model proved to be an improvement on the traditional RFM model. There has been a change in the retail customer profile, with the growth of a new cluster, the “One-Shot Customer”, new customers that buy from a retailer just once and never come back. In response to this change, the fuzzy RFM model has been modified to include a new dimension capturing Length or Duration. This study presents the new fuzzy RFMD model (Recency, Frequency, Monetary and Duration model), which can be used to better identify that new, large group of customers. The paper also provides a case study based on an e-commerce clothing retailer. Its customer database was segmented using the k-means algorithm and the Isolation Forest algorithm was applied to identify and correctly treat possible anomalies. The Customer Lifetime Value and the weights for the RFMD attributes were calculated by applying the Analytic Hierarchy Process (AHP) model. Results reveal the improvement that the weighted fuzzy RFMD model offers to retailers, enabling them to detect the One-Shot Customers and thus optimize their strategic marketing plans.
PENDAMPINGAN GURU DAN PESERTA DIDIK DALAM PEMBELAJARAN IPA TERPADU DI SMP
Authors: Usmeldi Usmeldi , Amini Risda , Asrizal Asrizal
Published: September 2021

Pelajaran Ilmu Pengetahuan Alam (IPA) di Sekolah Menengah Pertama dalam Kurikulum 2013 dikembangkan sebagai mata pelajaran IPA terpadu. IPA terpadu mempunyai makna memadukan konsep-konsep IPA dari fisika, biologi, kimia, ilmu pengetahuan bumi dan antariksa. Hasil survei awal di sekolah mitra menunjukkan bahwa: (1) Guru belum memahami dengan baik materi IPA terpadu dan pengembangan bahan ajarnya. (2) Masih banyak peserta didik kesulitan menyelesaikan soal-soal IPA terpadu. (3) Masih banyak peserta didik yang belum tuntas dalam belajar IPA. (4) Masih banyak peserta didik yang tidak mau bertanya pada guru pada saat belajar IPA. Solusi yang ditawarkan dalam memecahkan masalah prioritas mitra adalah pendampingan menyusun modul IPA terpadu bagi guru IPA dan membahas soal-soal IPA terpadu bagi peserta didik. Tujuan kegiatan pendampingan adalah guru mampu menyusun modul IPA terpadu berbasis riset dan peserta didik mampu menyelesaikan soal-soal IPA terpadu. Metode yang digunakan adalah metode ceramah, diskusi, latihan, dan praktik yang berorientasi pada pencapaian hasil. Pada awal pendampingan dilakukan diskusi untuk mengetahui pengetahuan awal peserta tentang penguasaan materi pelajaran IPA terpadu. Peserta didik kelas IX didampingi oleh tim pelaksana dalam membahas soal-soal IPA terpadu, pada saat belajar tambahan. Pada akhir kegiatan pendampingan, guru IPA melakukan uji coba modul pembelajaran pada peserta didik. Peserta didik mengikuti tes penguasaan materi IPA terpadu. Hasil pendampingan guru dan peserta didik dalam pembelajaran IPA terpadu adalah: (1) Materi pelatihan dapat dikuasai oleh peserta (guru IPA), baik pengetahuan maupun keterampilan membuat modul pembelajaran IPA terpadu berbasis riset. (2) Terdapat peningkatan kemampuan peserta didik menguasai materi  pembelajaran IPA terpadu.
PEMBERDAYAAN MASYARAKAT MELALUI PENGOLAHAN LIMBAH RUMAH TANGGA MENJADI PUPUK KOMPOS
Authors: Andrie Benidzar Muhamad , Yusuf Muhammad Nurdin , Kurnia Rian
Published: September 2021

Sampah rumah tangga merupakan sampah yang berasal dari kegiatan-kegiatan sehari-hari dalam rumah tangga. Tujuan dari kegiatan pengabdian ini meningkatkan pemahaman masyarakat mengenai pemanfaatan limbah rumah tangga dan pengolahan limbah rumah tangga yang sering dibuang begitu saja dimanfaatkan supaya mendapat nilai tambah dengan dibuat menjadi pupuk kompos. Sasaran dari kegiatan ini adalah kelompok tani sandaan di Desa Banjarsari Kecamatan Sukaresik Kabupaten Tasikmalaya. Metode yang digunakan untuk menyampaikan informasi pemahaman masyarakat mengenai pemanfaatan limbah rumah tangga yaitu penyuluhan tatap muka, yang disertai  kegiatan Memberikan pelatihan cara pengolahan limbah rumah tangga menjadi pupuk kompos. Hasil kegiatan pengabdian ini membuat para anggota kelompok tani sandaan sadar akan membuat pupuk kompos bisa dibuat dari limbah atau sampah rumah tangga
PELATIHAN APLIKASI PERKANTORAN UNTUK MENINGKATKAN KOMPETENSI ANGKATAN KERJA MUDA
Authors: Yanuarti Elly , Sugihartono Tri , Sarwindah Sarwindah , Raya Agustina Merdeka
Published: September 2021

Jumlah angkatan kerja di Indonesia cukup besar. Angkatan kerja yang tidak memiliki keterampilan  akan sulit untuk masuk ke pasar global. Untuk dapat bersaing di pasar global tenaga kerja diharuskan memiliki sertifikasi kompetensi keterampilan tertentu. Kegiatan pengabdian kepada masyarakat berupa pelatihan aplikasi perkantoran ini bertujuan untuk mempersiapkan atau membekali angkatan kerja muda yang akan mengikuti uji kompetensi dan sertifikasi sehingga mampu mendapatkan sertifikat kompeten dalam penguasaan teknologi sebagai operator aplikasi perkantoran. Bahan yang digunakan dalam pelatihan ini adalah perangkat lunak  Microsoft office 2016, peralatan pheriperal dan internet. Metode yang digunakan dalam kegiatan pelatihan ini adalah ceramah dan demonstrasi. Materi yang disampaikan berdasarkan Standar Kompetensi Kerja Nasional Indonesia (SKKNI). Berdasarkan penilaian terhadap tugas yang diberikan pada setiap materi yang telah disampaikan dapat terlihat bahwa pengetahuan dan keterampilan para peserta semakin meningkat. Meski ada beberapa kendala yang terjadi saat pelatihan secara keseluruhan kegiatan ini berjalan dengan lancar.
PROMOSI KESEHATAN TENTANG CORONA VIRUS 2019 DI DESA DABOH KECAMATAN DELIMA KABUPATEN PIDIE
Authors: Kartika Kartika , Karmila Karmila , Rakhman Fakhryan
Published: September 2021

Corona Virus 2019 merupakan jenis virus baru yang telah menyebar dengan luas ke berbagai wilayah dunia termasuk wilayah Indonesia. Salah satu cara yang dilakukan untuk menurunkan kasus ini adalah dengan mematuhi protokol kesehatan yang sudah diatur oleh negara dalam bentuk kebijakan, tetapi dalam prakteknya masaih banyak masyarakat yang tidak mematuhi kebijakan tersebut. Pengabdian masyarakat ini bertujuan untuk memberikan promosi kesehatan untuk mengedukasi mayarakat akan pentingnya mengikuti protokol kesehatan dalam mencegah penularan kasus covid-19. Kegiatan yang dilaksanakan berlangsung satu hari yaitu pada tanggal 01 Oktober 2020 mulai pukul 10.00-11.30 WIB di Meunasah Gampong Daboh. Metode yang dilakukan yaitu melakukan promosi kesehatan dengan metode ceramah yang dibantu dengan media laptop, powerpoint, LCD, dan alat pemancar suara. Peserta yang mengikuti kegiatan ini sebanyak 22 peserta karena diberlakukan jaga jarak dan semua peserta wajib melakukan prokes dengan menggunakan masker dan wajib cuci tangan di awal dan akhir pertemuan. Masyarakat yang hadir adalah para ibu rumah tangga Meunasah Gampong Daboh. Kesimpulan dalam kegiatan ini adalah adanya peningkatan pengetahuan dan sikap peserta tentang covid-19 sehingga masyarakat di masyarakat desa Meunasah Gampong  meningkatkan kesadaran untuk berperilaku sesuai dengan protokol kesehatan. Diharapkan kepada peserta dapat berperan serta dalam menyebarluaskan informasi yang diperoleh dari kegiatan ini  dan turut aktif dalam kebijakan pemerintah untuk menurunkan angka kesakitan covid-19.
EFEKTIVITAS PENGAJARAN MIKRO BERBASIS BLENDED LEARNING BAGI MAHASISWA CALON GURU MATEMATIKA
Authors: Dirgantoro Kurnia Putri Sepdikasari , Soesanto Robert Harry
Published: September 2021

Situasi pandemi saat ini tidak memungkinkan kegiatan pembelajaran dilaksanakan secara tatap muka. Kegiatan pembelajaran harus dilaksanakan secara daring. Oleh karenanya guru perlu terus melatih dan mengembangkan dirinya untuk siap menghadapi perubahan yang ada. Mahasiswa sebagai calon guru harus dipersiapkan secara matang. Salah satu caranya adalah melalui pengajaran mikro. Penelitian ini dilaksanakan untuk melihat efektivitas pengajaran mikro secara daring yang dilaksanakan berbasis blended learning. Subjek penelitian meliputi 35 mahasiswa tingkat 3 prodi pendidikan matematika. Penelitian ini merupakan penelitian kualitatif deskriptif dengan menggunakan instrumen yang meliputi: rubrik pengajaran mikro, kuesioner, dan wawancara tertulis mengenai efektivitas pengajaran mikro. Kesimpulan yang diperoleh adalah pengajaran mikro secara daring berbasis blended learning (sinkronus dan asinkronus) dinilai masih efektif dalam mengembangkan keterampilan mengajar mahasiswa guru. Hal ini diperoleh berdasarkan analisis instrumen penelitian (rubrik hasil pengajaran mikro, rubrik, dan wawancara tertulis). Mahasiswa guru belajar bagaimana mempersiapkan strategi, media, dan pembelajaran blended learning yang menarik (membantu siswa menikmati proses pembelajaran) dan berkualitas (memenuhi tujuan pembelajaran) bagi siswa.Kata kunci: Blended learning, daring, pengajaran mikro, sinkronus-asinkronus
PROFIL GAYA BELAJAR MAHASISWA PRODI PENDIDIKAN MATEMATIKA BERDASARKAN MODEL VARK
Authors: Prihaswati Martyana , Purnomo Eko Andy
Published: September 2021

Berbagai model gaya belajar yang digunakan diantaranya Model Kolb, Fleming VAK, VARK, Honey dan Mumford, Indikator Tipe Myers–Briggs, Gregorc, Felder-Silverman. Setiap gaya belajar mempunyai karakteristik yang berbeda-beda. Gaya belajar memiliki peranan penting dalam proses pembelajaran. Setiap mahasiswa mempunyai cara sendiri dalam menyerap materi yang disampaikan oleh dosen. Terdapat 4 gaya belajar mahasiswa diantaranya visual, auditori, reading dan kinestetik. Penelitian ini bertujuan untuk mengetahui profil gaya belajar mahasiswa prodi Pendidikan matematika berdasarkan model VARK. Penelitian ini merupakan penelitian deskriptif kualitatif. Sampel penelitian merupakan mahasiswa prodi Pendidikan Matematika UNIMUS semester 2 sebanyak 42 mahasiswa. Triangulasi data dengan melakukan observasi, angket, dan wawancara mendalam. Berdasarkan hasil penelitian diperoleh informasi: (1) sebanyak 43% menggunakan satu gaya belajar dan 57% menggunakan lebih dari satu gaya belajar; (2) pemetaan dominasi belajar mahasiswa sebanyak 67% menggunakan gaya belajar kinestetik, 16% reading, 12% auditori dan 5% visual; (3) terdapat 11 gaya belajar yang terdiri dari gaya belajar tunggal sebanyak 3, kombinasi 2 gaya belajar sebanyak 3, kombinasi 3 gaya belajar ada 4 dan kombinasi 4 gaya belajar ada 1 gaya belajar. Berdasarkan kajian penelitian diketahui bahwa mahasiswa dapat menggunakan lebih dari satu gaya belajar. Berdasarkan hasil tersebut maka sebagai dosen harus dapat memfasilitasi mahasiswa dalam mengoptimalkan penggunaan gaya belajar dalam menempuh mata kuliah sehingga hasilnya lebih maksimal.Kata kunci: Auditori, gaya belajar VARK, kinestetik, reading, visual
Experiencia de aplicación del diseño universal para el aprendizaje, por medio de la teleatención, en una práctica estudiantil de Terapia Ocupacional en educación
Authors: Díaz Pérez Nasly Catalina , Martínez Vera Sara Caroline , Mojica Díaz Heidy Tatiana , Rodríguez Figueroa María Camila
Published: September 2021

Este artículo describe una experiencia de Práctica Avanzada en Niñez - Educación realizada en el segundo semestre del año 2020 desde el programa de Terapia Ocupacional de la Universidad Nacional de Colombia. Esta práctica respondió al contexto de la emergencia sanitaria generada por la pandemia de COVID-19, en el cual la educación remota y mediada por tecnologías, por una parte, y la teleatención, por otra, generaron desafíos importantes. El objetivo del texto es identificar y compartir los aprendizajes y resultados de implementar los principios del diseño universal para el aprendizaje en las acciones de Terapia Ocupacional, prestadas en la modalidad de teleatención, con docentes, acudientes y escolares de tercer año de básica primaria de una institución educativa pública de Bogotá. La teleatención permitió a las terapeutas ocupacionales en formación realizar procesos de evaluación, atención y acompañamiento a escolares, impactando en los contextos cotidianos, así como en la disposición y adherencia en las sesiones de clase sincrónicas. El diseño universal para el aprendizaje enriqueció el proceso de enseñanza-aprendizaje para los tres actores educativos involucrados: docentes, estudiantes y familiares o acudientes.
The Efficiency of an online physical exercises program in elderly lifestyle on COVID-19 pandemic
Authors: Clayton Abreu da Silva Nadyson , Landin Gomes Heloisa , Brasil Francisco Cristiane , Landim Gomes Siqueira Elisabete , Manhães do Amaral Peixoto Mariana , Rocha Calomeni Maurício
Published: September 2021

The moderate and periodic practice of physical exercise promotes cell protection against viral infection due the balance between cellular immune response, determined directly by T lymphocytes, and humoral cells in which specific antibodies participate, produced by mature B lymphocytes. The countries members of the United Nations Organization (UNO) approved the Aging International Action Plan (AIAP) where are proposed strategies to support the prevention of mental disorders, the treatment of aged illness, as well the strengthening of a care network and support to aged people with the participation of the family, volunteers, and community. Following the UNO tendency, Campos dos Goytacazes/RJ governance started the 60+ health project developed by the superintendence of the Elderly's Rights under to the active and healthy aging for promotion of an active lifestyle to aged population. Given the above, the study goal was to verify the effectiveness of physical exercises proposed virtually on the individual lifestyle of aged people. 458 individuals of both sexes, with age above 60 years were introduced in the study. 356 aged people participated in the physical exercises program, and 102 non-participated in the virtual activities. As a data collection device was used the Individual lifestyle profile questionnaire known as wellness pentacle, a conceptual basis for the evaluation of lifestyle of individuals or groups. Videos with physical exercises proposed were uploading to the Youtube platform, and also directly sent to aged people on social isolation imposed by COVID-19, from app messages. In front of the found results, it is possible to claim that the practice of physical activity with online guidance and prescription impacted positively in the aged people's quality of life inserted on 60+ health project making evident the importance of physical activity practice during the COVID-19 pandemic.