bluuebunny/crossref_metadata_2025_split huggingface dataset:
Riesgo y persistencia de las ganancias
Authors: Garrido Navia Juan Fernando , Gómez Jesús-Ancizar 
Published: December 2024

¿Qué puede hacer la gerencia financiera de las pequeñas industrias y otras empresas, particularmente en los países en desarrollo, para disminuir la percepción de riesgo de estas ante los inversionistas? Disminuir el beta le permitiría a estas empresas acceder a capital a un menor costo, lo cual podría llegar a tener un impacto favorable en la valuación de las mismas. ¿Podría hacer algo la gerencia financiera para reducir el riesgo no diversificable?
El objetivo de este trabajo es aportar nuevos elementos, al debate ya existente, en cuanto a si factores propios o inherentes de la empresa pueden incidir o no sobre el riesgo no diversificable de la empresa, medido por medio del beta. Para tal fin, se elaboró un panel de datos balanceado y corto, el cual cuenta con 603 empresas que cotizan en bolsas de valores latinoamericanas y durante un período de tiempo relativamente pequeño (2016-2021).
Para las empresas mexicanas se encontró que a mayor Persistencia de las ganancias mayor beta. Si bien la adopción de estándares contables internacionales puede mejorar la Calidad de las ganancias de las empresas, esta adopción también puede afectar su capitalización bursátil. Mientras que, por sector económico, independiente del país de origen, se encuentra que en el sector bancario y en el de producción agrícola, a mayor Persistencia de las ganancias menor riesgo.
RUU Perampasan Aset Hasil Tindak Pidana Korupsi oleh KPK: Perspektif Teori Kepentingan Sosial Rescoe Pound
Authors: Ramadhani Noni 
Published: December 2024

Korupsi merupakan satu dari beberapa kegiatan menyimpang. Segala hal telah diupayakan untuk menghentikan laju tindak pidana dalam bidang ekonomi ini, salah satu yang mengalami kendala dalam perwujudanya adalah Rancangan Undang-Undang (RUU) Perampasan Aset Hasil Tindak Pidana Korupsi yang merupakan instrumen penting dalam upaya pemulihan kerugian negara akibat kejahatan korupsi. Dalam konteks Indonesia, Komisi Pemberantasan Korupsi (KPK) sebagai lembaga independen memiliki peran penting dalam pemberantasan korupsi, namun keterbatasan kewenangan perampasan aset tanpa putusan pidana masih menjadi hambatan serius. Artikel ini mengkaji urgensi pengesahan RUU Perampasan Aset oleh KPK dari perspektif Teori Kepentingan Sosial Roscoe Pound. Teori ini menekankan bahwa hukum harus berfungsi sebagai alat sosial yang menjaga keseimbangan antara kepentingan individu dan kepentingan publik, serta berperan dalam memelihara keadilan sosial melalui redistribusi sumber daya secara adil.
Demonstration of Energy Loss Due to Specific Plumbing Variables, in the Hydraulics Laboratory, of UMA (SDG)
Authors: Abreu Afonso Hilário Lopes de , Gomes César Válter Sousa , Vieira José Tomás Alho , Santos Rodrigo Andrade dos , Jardim Tiago Alexandre Caldeira , Lousada Sérgio António Neves , Jankauskienė Dainora 
Published: December 2024

Objective: This study investigates energy losses in various pipe fittings such as bends, contractions, enlargements, and control valves, with the goal of determining the loss coefficients for each fitting. The aim is to analyze pressure drops across different fittings and evaluate how these energy losses influence the design and efficiency of hydraulic systems.

Theoretical Framework: The experiment is grounded in fluid dynamics, focusing on the principles of Bernoulli’s equation, pressure drops, and the impact of various pipe fittings on energy loss in hydraulic systems. The Reynolds number, as a dimensionless measure of inertial to viscous forces, is also considered in understanding flow behavior and energy dissipation during fluid movement through pipes.

Method: The research employs the F1-22 Energy Losses in Bends and Fittings apparatus attached to a hydraulic bench. Pressure drops are measured across the pipe fittings using a series of water manometer tubes, and the flow rate is controlled by a gate valve. The procedure includes recording piezometric head readings, volume, and drainage velocity to calculate the loss coefficients for each fitting.

Results and Discussion: The experiment’s results reveal significant variations in energy losses across different fittings. These findings highlight the influence of fitting configurations on fluid flow and energy efficiency. The loss coefficients derived from the data provide insights into the factors that contribute to energy dissipation, helping engineers optimize hydraulic system designs.

Research Implications: The study’s results are critical for optimizing the selection and design of hydraulic fittings. By understanding energy losses, engineers can design more energy-efficient systems, reducing overall operational costs and enhancing the sustainability of hydraulic infrastructure.

Originality/Value: This research contributes new empirical data on energy losses in hydraulic systems, offering a deeper understanding of fluid behavior in different pipe configurations. The findings are valuable for improving the design of energy-efficient and sustainable hydraulic systems, particularly in industrial applications.
Integrating taxation, financial controls, and risk management: a comprehensive model for small and medium enterprises to foster economic resilience
Authors: Abiola Oyeronke Akintobi  , Ifeanyi Chukwunonso Okeke  , Olajumoke Bolatito Ajani  
Published: December 2024

Small and Medium Enterprises (SMEs) are vital contributors to economic growth, job creation, and innovation, yet they face persistent challenges in maintaining resilience amidst dynamic and uncertain environments. This paper proposes an integrated model that combines taxation, financial controls, and risk management as a comprehensive framework to enhance SME resilience. Theoretical insights are provided on the interdependencies of these elements, highlighting how their integration can optimize resource utilization, ensure regulatory compliance, and mitigate risks. Practical applications of the model are explored, emphasizing its scalability and adaptability to diverse economic contexts. The role of government policies, private sector initiatives, and technological advancements in supporting SMEs is discussed, with actionable recommendations for stakeholders to facilitate implementation. By adopting this holistic approach, SMEs can achieve operational efficiency, financial stability, and long-term sustainability, ultimately strengthening their contributions to global economic resilience.
Keywords: SME Resilience, Tax Compliance, Financial Controls, Risk Management, Economic Sustainability, Integrated Model.
Causes of Vulnerability to Disasters in Public Secondary Schools in Nairobi County, Kenya
Authors: Malemba Saleri Abigael , Pepela Maurice Manyonge , Moses Akali Moses 
Published: December 2024

In recent years, there has been a noticeable increase in disaster incidents within secondary schools, which significantly disrupts the educational process. These disasters not only result in loss of life and injuries but also lead to damage to school property and extended closures, forcing students to stay away from school for extended recovery periods. Despite the efforts of the Kenyan government and various stakeholders to promote disaster preparedness, schools in Kenya continue to face numerous disasters. Many secondary school students’ encounter daily risks, and often, school authorities, parents and students only take action after a tragedy occurs. This reactive approach hinders effective disaster response and mitigation, highlighting the need for this study. The main objective of this research was to investigate the factors contributing to vulnerability in public secondary schools in Nairobi County, Kenya. The study aimed to assess the level of disaster preparedness in these schools, employing a descriptive research design. The study was based on Modern Disaster Theory and System Theory. The target population consisted of 73 secondary schools, from which 13 schools were randomly selected for the study. A total of 458 respondents participated in the study, which included 6 quality assurance and standards officers from sub-counties, 3 officials from the Kenya Red Cross, 3 from St. John's Ambulance, 3 fire department officials, 1 representative from the department of disaster management, 13 teachers responsible for quality assurance and standards from selected schools, 13 head teachers, 13 members of the board of management, 13 parent association members, 6 station commanding officers, and 384 students. Key informants were selected using purposive sampling, while students were chosen through stratified random sampling. Data were gathered through questionnaires, interviews, focus group discussions, and observation checklists. The data was analyzed using descriptive statistics such as frequency distributions and percentages and presented in figures and tables. Findings indicated a lack of training and inadequate community awareness regarding disaster preparedness and safety standards. The study concluded that schools were generally unprepared for disasters, and many physical infrastructures were deemed unsafe. Recommendations included regular inspections of school facilities, safety training conducted by qualified personnel, and consideration of each school's capacity when establishing disaster preparedness and safety standards.
Pengaruh Sosialisasi Dan Akuntabilitas Terhadap Tingkat Penerimaan Dana Zakat Pada BAZNAS Kabupaten Muaro Jambi
Authors: Seppy Indriyani  , A. Tarmizi  , Rohana Rohana  
Published: December 2024

This research aims to determine the influence of socialization and accountability on the level of receipt of zakat funds at BAZNAS Muaro Jambi regency.this research uses primary data obtained through filling out questionnaires. The sample in this study was 100 respondents. Data analysis uses validity and reliability, descriptive statistical tests, classical assumption tests and hypothesis testing using multiple linier regression methods. The data analysis method used is multiple linier regression using SPSS 27.0. the results of this research show that : (1) socialization has a significant effect on the level of receipt of zakat funds, (2) accountability has a significant effect on the level of receipt of zakat funds, (3) socialization and accountability in general together have a significant effect on the level of receipt of the zakat funds.
PERFORMANCE ANALYSIS OF CULINARY MSME WITH MOTIVATIONAL MEDIATORS IN SEMARANG CITY
Authors: Bagus Roni Setiawan  , Efriyani Sumastuti  , Shofif S Akbar  
Published: December 2024

The essence of this research aims to decide the impact of HR Competence and Work Discipline on MSME performance with Inspiration as a mediator in Semarang City. This research itself was conducted at the Culinary MSME of Semarang City. The research method uses quantitative research. The respondents obtained were 539 respondents who were Culinary MSME business actors in Semarang City. The testing strategy utilized simple random sampling with a total sample of 241 respondents. The analysis technique used is multiple linear regression analysis, for data processing utilizing the assistance of SmartPLS 3.0 SEM software. The research results obtained that HR Competency and Work Discipline meaningfully a positive and significant effect on Motivation with a T-Value > 0.01. Motivation affects positive and significant MSME performance with a T-Value > 0.01.
Dampak Pandemic Covid-19 dan Restrukturisasi terhadap Pertumbuhan Kredit di PT. Bank Negara Indonesia Tbk
Authors: Erlina Yulianti Pratiwi  , Nining I  , Soesilo Soesilo  
Published: December 2024

Directly or indirectly the covid-19 pandemic in Indonesia has an impact on the banking sector, especially in lending to the public and decreasing debtor credit ollectability. The purpose of this study is to analyze the impact of the covid-19 pandemic on credit growth at PT. Bank Negara Indonesia Tbk using Pool Data in the monthly period starting from January 2018 to December 2022 with the Ordinary Least Squere (OLS) method through the approach of collectability failure, credit period, credit interest rate, inflation, business location, covid pandemic period, credit restructuring period, and GRDP in 9 business sectors. This study proves that credit growth at PT Bank Negara Indonesia is negatively and significantly influenced by ollectability failure, credit period, credit.
Pengaruh Current Ratio (CR) dan Debt To Equity Ratio (DER) Terhadap Return On Equity (ROE) Pada Perusahaan PT. Hanjaya Mandala Sampoerna Tbk
Authors: Samsurijal  , Nurul Huda  , Amirul Mukminin  
Published: December 2024

Fenomena dalam penelitian ini terletak pada nilai Hutang Lancar maupun Total Hutang pada PT. Hanjaya Mandala Sampoerna Tbk yang terus mengalami peningkatan sejak tahun 2016 sampai dengan 2022 fenomena kenaikan Hutang ini berpotensi mengurangi Profitabilitas (Return On Equity) perusahaan. Hal ini menjadi landasan dan tujuan dari penelitian ini, untuk melihat apakah terdapat pengaruh Current Ratio Dan Debt to Equity Ratio terhadap Return On Equity pada perusahaan PT. Hanjaya Mandala Sampoerna Tbk, baik secara parsial maupun simultan. Penelitian ini menggunakan purposive sampling pada pemilihan sampel, dan penelitian ini juga menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Current Ratio berpengaruh signifikan terhadap Return On Equity, dan Debt to Equity Ratio berpengaruh signifikan terhadap Return On Equity. Sedangkan secara simultan Current Ratio dan Debt to Equity Ratio berpengaruh signifikan terhadap Return On Equity
Analisis Dampak Teknologi dan Digitalisasi terhadap Pulau Jawa Tahun 2015-2022
Authors: Trio Toto Tanoyo  , Setyo Wahyu Sulistyono  
Published: December 2024

Perkembangan teknologi digital telah menghasilkan transformasi signifikan dalam berbagai aspek kehidupan, terutama di sektor ekonomi. Kemampuan suatu wilayah untuk mendapatkan, memanfaatkan, dan mengolah informasi memiliki dampak besar dalam merangsang peningkatan pertumbuhan ekonomi. Meskipun ada kemajuan teknologi, tidak semua orang mendapat manfaat yang sama. Tujuan penelitian ini yaitu mengeksplorasi peran digitalisasi dalam mendorong pertumbuhan ekonomi di suatu wilayah, dengan memanfaatkan data sekunder BPS periode 2015–2022 dengan metode regresi data panel. Temuan penelitian memperlihatkan bahwasannya bagi pengguna telepon pintar, Indeks Pembangunan Manusia (IPM) berdampak positif signifikan terhadap pertumbuhan ekonomi. Jumlah pengguna internet berdampak negatif signifikan terhadap pertumbuhan ekonomi. Sebaliknya, tenaga kerja memperlihatkan bahwasannya tidak adanya pengaruh signifikan terhadap pertumbuhan ekonomi provinsi Jawa.
Modeling water balance components of conifer species using the Noah-MP model in an eastern Mediterranean ecosystem
Authors: Amini Fasakhodi Mohsen , Djuma Hakan , Sofokleous Ioannis , Eliades Marinos , Bruggeman Adriana 
Published: December 2024

Abstract. Few studies have investigated the performance of land surface models for semiarid Mediterranean forests. This study aims to parameterize and test the performance of the Noah-MP land surface model for an eastern Mediterranean ecosystem. To this end, we calibrated the model for root zone soil moisture and transpiration of two conifer species, Pinus brutia, and Cupressus sempervirens, in a plantation forest on the Mediterranean island of Cyprus. The study area has a long-term average annual rainfall of 315 mm. Observations from 4 sap flow and 48 soil moisture sensors, for the period from December 2020 to June 2022, were used for model parameterization. A local sensitivity analysis found that the surface infiltration (REFKDT), hydraulic conductivity (SATDK), and stomatal resistance (RSMIN) parameters had the highest impacts on the water balance components (soil evaporation, tree transpiration, surface runoff, and drainage). The model performed better during the wetter 9-month validation period (379 mm rain) than during the drier 10-month calibration period (175 mm rain). Average soil moisture in the top 60 cm of the soil profile was reasonably well captured for both species (daily Nash–Sutcliffe efficiency > 0.80 for validation). Among the three soil layers, the second layer (20–40 cm) showed better simulation performance during both periods and for both species. The model exhibited limitations with respect to simulating transpiration, particularly during the drier calibration period. The inclusion of a root distribution function in the model, along with the monitoring of soil moisture below the 60 cm soil depth in the field, could improve the accuracy of model simulations in such water-limited ecosystems.
Efek Mediasi Kepuasan Mahasiswa pada Pengaruh Citra Institusi Terhadap Loyalitas Mahasiswa di Perguruan Tinggi
Authors: Hukama La Diadhan 
Published: December 2024

Loyalty in the context of higher education can be described as students' willingness to promote the university to others or return to the university to continue their studies. Student loyalty is directly related to student satisfaction and the image of the educational institution. Student loyalty, institutional image and student satisfaction make important factors that are of concern to higher education managers. In this context, this research was conducted. This study aims to look at the effect of institutional image and student satisfaction on student loyalty with the object of research of students of the Faculty of Economics and Business at one of the private universities in Jakarta. Most of the data utilized in this study are data collected through surveys so that this research is classified as quantitative research and as many as 141 respondents participated in this study. This study succeeded in proving that institutional image has a positive effect on student satisfaction and student satisfaction has a positive effect on student loyalty. Another finding is that research has not been able to prove the effect of institutional image on student loyalty. In addition, this study succeeded in proving the mediating role of student satisfaction on the effect of institutional image on student loyalty
Sentiment based-emotion classification using bidirectional long short term-memory (Bi-LSTM)
Authors: Utami Putri , Ningsih Maylinna Rahayu , Pertiwi Dwika Ananda Agustina , Unjung Jumanto 
Published: December 2024

Social media is now an important platform for sharing information, expressing opinions, and daily feelings or emotions. The expression of emotions such as anger, sadness, fear, happiness, disappointment, and so on social networks can be further analyzed either for business purposes or just analyzing the habits of a community or someone's posts. However, analyzing manually will be a time-consuming process, and the use of conventional methods can affect the results of less accurate accuracy. This research aims to improve the accuracy of recognizing emotions in text by using the Bidirectional Long Short Term Memory (Bi-LSTM) method, which is a subset of RNNs that tend to be more stable during training and show better performance on various NLP and other processing tasks. The method used includes several stages, namely preprocessing, tokenization, sequence padding, and modeling. The results of this study show that the Bi-LSTM model is capable of predicting emotions in text with an accuracy of 94.45% because it excels in handling the temporal context and can avoid vanishing gradients.
THE HEALTH STATUS OF THE POPULATION BEYOND WORKING AGE IN THE TRANSBAIKAL TERRITORY
Authors: Evstafeva Yu. V. , Efimikova Yu. O. 
Published: December 2024

The aim of the research. To analyze morbidity rates by turnover, mortality of the population over the working age in the Trans-Baikal Territory.Materials and methods. The work analyzed morbidity rates by turnover, mortality among the population older than working age. The sources of information were collections of the Ministry of Health of the region and the Russian Federation, as well as data from official sources of Rosstat. The work calculates the indicators of the dynamic range. Graphical forecasting was performed for the indicators in the Microsoft Excel program with the construction of a trend line.Results. In 2022, the share of the population over the working age in the region was 20%. Thus, over a 10year period, the number of people in this age group increased by 11,4%. The primary morbidity rate in 2022 amounted to more than 57 thousand cases per 100 thousand population. The primary morbidity rate of the population over the working age in the region remained lower than similar indicators for the Far Eastern Federal District and the Russian Federation. The total incidence of the older generation in the region in 2022 amounted to about 220 thousand cases per 100 thousand population. The level of general morbidity in the region is lower than the same indicator in the Russian Federation. The mortality rate of the population over the working age in 2022 amounted to 43,7 cases per 100 thousand population. When comparing mortality rates in the region and the Russian Federation, higher rates were observed in the region throughout the analyzed period, on average by 8%.Conclusions. Morbidity rates in terms of turnover among the older generation in the Trans-Baikal Territory tend to increase over the analyzed period. At the same time, these indicators remain lower than those in the Far Eastern Federal District and the Russian Federation. The mortality rate of the population of this age group remains higher than in the Russian Federation. The analysis of the health status of the older generation in the region indicates the need for managerial decisions in the regional health system.
THE ROLE OF INDIVIDUAL NEUROINFLAMMATION MOLECULES IN PATHOGENESIS ISCHEMIC STROKE. PART II
Authors: Ma-Van-de A. Yu. , Fefelova E. V. , Shirshov Y. A. , Marueva N. A. 
Published: December 2024

The problem of cerebrovascular diseases, in particular acute cerebrovascular accident, does not lose its relevance. Despite the primary and secondary prevention of cardiovascular diseases, the incidence of ischemic stroke among the population of the Russian Federation remains high. A well-established system of routing patients with acute vascular accidents and a multidisciplinary approach to treatment do not always guarantee a satisfactory result. The widespread prevalence of the disease, a high degree of disability and mortality, a decrease in the age of patients, economic losses associated with the rehabilitation of patients and their long-term disability dictate the need to find new and effective approaches to the diagnosis and treatment of this condition.Currently conducted studies are aimed at studying the pathogenetic cascade of reactions that occur at the time of acute cerebral ischemia, in order to develop adjuvant therapy. Based on the results obtained, additional options are being developed in the treatment and further rehabilitation of patients. The presented literature review collects and analyzes current data on the problem of ischemic stroke. The role of individual molecules of the tumor necrosis factor family, which are directly involved in the development and course of cerebral infarction, but also affect the further prognosis of survival and recovery of patients, is considered.