bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Kinerja Dan Tingkat Penddidikan Terhadap Pengembangan Sumber Daya Manusia Sekretariat Daerah Kabupaten Toba Samosir
Authors: Sibuea Erikson , Siregar Robert Tua , Damanik Sarintan E , Ginting Mustafa 
Published: September 2024

Penelitian ini dilakukan untuk mengetahui Kinerja dan Tingkat Pendidikan Terhadap sumber daya manusia di Sekretariat Daerah Kabupaten Toba Samosir baik secara parsial maupun secara serempak. Sumber data yang diperoleh merupakan data primer yaitu dari melalui penyebaran angket pertanyaan terhadap 98 pegawai Sekretariat Daerah Kabupaten Toba Samosir. Setelah data diperoleh, maka selanjutnya data ditabulasi dan dianalisis dengan menggunakan metoda analisis kualitatif dan kuantitatif. Untuk pengolahan data yang dimaksud dilakukan dengan cara perhitungan manual dan dengan menggunakan bantuan software komputer, yaitu SPSS Versi 20. Dari hasil analisis secara kualitatif diperoleh gambaran bahwa kinerja, tingkat pendidikan dan sumber daya manusia berada dalam kategori cukup. Sedangkan analisis secara kuantitatif diperoleh kesimpulan bahwa secara serempak ada pengaruh nyata kinerja dan tingkat pendidikan dalam meningkatkan sumber daya manusia di Sekretariat Daerah Kabupaten Toba Samosir, yaitu sebesar 0,21%. Untuk uji secara parsial dapat diketahui bahwa kedua variabel kinerja dan tingkat pendidikan berpengaruh nyata terhadap sumber daya manusia. Untuk variabel kinerja, setiap peningkatan kinerja sebesar 1% maka akan diikuti pada peningkatan sumber daya manusia sebesar 21,0% dan untuk variabel tingkat pendidikan, setiap peningkatan tingkat pendidikan sebesar 1% maka akan diikuti pada peningkatan sumber daya manusia sebesar 16,3%. Dari uji secara parsial diperoleh bahwa variabel kinerja lebih berpengaruh nyata daripada variabel tingkat pendidikan didalam meningkatkan sumber daya manusia pegawai secretariat Daerah Kabupaten Toba Samosir. Implikasi dari penelitian ini kepada jajaran pimpinan dan pegawai di lingkungan secretariat Daerah Kabupaten Toba Samosir untuk lebih meningkatkan kinerja dan tingkat pendidikan sehingga akan dicapai sumber daya manusia yang lebih baik
THEORETICAL FOUNDATIONS OF ENTERPRISE CASH FLOW MANAGEMENT
Authors: Tanklevska Nataliya 
Published: September 2024

The purpose of the article is to define the theoretical foundations of cash flow management of enterprises in the context of modern challenges.
The scientific novelty. The obtained results of the study have elements of scientific novelty, in particular, the refinement of the theoretical basis for the formation of enterprise cash flows, which includes the work of mercantilists, Marxists, monetarists and contemporaries, was further developed; the importance of taking into account the factors of discounting cash flow, which include inflation, risk and the availability of alternative opportunities for investing financial resources, which significantly increased the relevance for ensuring the financial stability of the enterprise in the face of modern challenges. Also of scientific interest is the structured presentation of the advantages and disadvantages of the main sources of financing the cash flow of enterprises.
Conclusions. Thus, the fundamentals of enterprise cash flow management are formed on the basis of mercantilism, monetarism, capital theory and the concept of cash flow. Based on the essence of the concept under study, the author determines the cyclical nature of cash flow, which implies a certain interval during which financial resources move. Therefore, it is necessary to discount its volume, which is associated with many risks, including economic and military risks, inflation and the possibility of using alternative investment channels. Cash flow management of enterprises depends on the formation of an optimal structure of sources of financial resources, which implies the need for timely and systematic assessment of the advantages and disadvantages of using alternative funds, especially in today's challenges. The risk in managing the enterprise's cash flows is associated with the uncertainty of economic activity, as well as the variability of the exogenous environment (the impact of a full-scale war, inflation, lack of financial resources, destruction of the resource base, conditions of unpredictability). Prospects for further research are to determine the impact of the factors and consequences of martial law on the management of enterprise cash flows, to identify possible areas of risk mitigation on the effectiveness of such management.
ПОДАТКИ ЯК ЕЛЕМЕНТ СИСТЕМИ УПРАВЛІННЯ СТАЛИМ РОЗВИТКОМ
Authors: Крюкова Ірина 
Published: September 2024

Метою статті. Мета статті полягає у доповнені науково-методичного базису управління податковою системою на засадах пріоритизації цілей і завдань сталого розвитку для національної економіки.
Наукова новизна одержаних досліджень полягає у доповненні методичних засад управління податковою системою на засадах концепції сталого розвитку. У статті досліджено прогресивний світовий досвід способів збалансування податкових систем із цілями сталого розвитку. Досліджено сучасні інструменти і методи, які допомагають урядам європейський та інших розвинутих країн акумулювати ресурси, необхідні для фінансового забезпечення реалізації національних та глобальних завдань сталого розвитку. У авторському баченні доповнена сукупність функцій податків, які притаманні податковій системі за умов імплементації засадах сталого розвитку у державному та місцевому управлінні. Проведено аналіз сучасного стану оподаткування в Україні. Досліджено особливості структури доходів Державного бюджету, структури, динаміки та обсягу вхідних податкових потоків держави. У якості основного стратегічного драйверу подальшого розвитку вітчизняної податкової системи визначена соціальна відповідальність уряду, бізнесу, платників податків, суспільства та пріоритетність всіх елементів трилеми концепту сталого розвитку для економіки та нації.
Висновки. Податкова система постає однією з основних рухомих сил досягнення екологічних, соціальних і управлінських цілей бізнесу та суспільства. За сучасних та майбутніх умов головне завдання податкової системи – знайти баланс між всіма учасниками суспільних економічних відносин та складовими трилеми сталого розвитку. Основою досягнення такого балансу є поєднання стратегічних пріоритетів державного управління у становленні інклюзивних підходів до фінансового забезпечення цілей сталого розвитку економіки і нації та рівнем соціальної відповідальності бізнесу та інших платників податків.
Gemini Planet Imager Observations of a Resolved Low-inclination Debris Disk around HD 156623
Authors: Lewis Briley L. , Fitzgerald Michael P. , Esposito Thomas M. , Arriaga Pauline , López Ronald , Crotts Katie A. , Duchêne Gaspard , Follette Katherine B. , Hom Justin , Kalas Paul , Matthews Brenda C. , Millar-Blanchaer Maxwell , Wilner David J. , Mazoyer Johan , Macintosh Bruce 
Published: September 2024

Abstract
The 16 Myr old A0V star HD 156623 in the Scorpius–Centaurus association hosts a high-fractional-luminosity debris disk, recently resolved in scattered light for the first time by the Gemini Planet Imager (GPI) in polarized intensity only. We present a new analysis of the GPI H-band polarimetric detection of the HD 156623 debris disk, with particular interest in its unique morphology. This debris disk lacks a visible inner clearing, unlike the majority of low-inclination disks in the GPI sample and in Sco-Cen, and it is known to contain CO gas, positioning it as a candidate “hybrid” or “shielded” disk. We use radiative transfer models to constrain the geometric parameters of the disk based on scattered light data and thermal models to constrain the unresolved inner radius based on the system’s spectral energy distribution (SED). We also compute a measurement of the polarized scattering phase function, adding to the existing sample of empirical phase function measurements. We find that HD 156623's debris disk inner radius is constrained to less than 26.6 au from scattered light imagery and less than 13.4 au from SED modeling at a 99.7% confidence interval and suggest that gas drag may play a role in retaining sub-blowout-size dust grains so close to the star.
Exploration of a Dissolving Association Made Up of IC 2602, Tucana–Horologium, and Other Young Comoving Groups
Authors: Popinchalk Mark , Faherty Jacqueline K. , Gagné Jonathan , Curtis Jason L. , Moranta Leslie , Kiman Rocio , Couture Dominic , Jusino Alyana , Paliwal Gaurav , Mouzakitis Ioannis , Lamisa Nazifa , Calderon Marvin , Tangney Izzy , Lacossade Jonathan 
Published: September 2024

Abstract
Recently Gagné et al. suggested that young moving groups with similar kinematic properties could be part of larger dissolving structures. One example was IC 2602 as the core of a group of associations, including its corona (CIC 2602), Tucana-Horologium (THA), and parts of Theia 92. We explore this hypothesis by measuring the rotation periods of 953 objects selected using Gaia DR3 kinematics from IC 2602, CIC 2602, Theia 92, and a newly identified group of stars that bridge IC 2602 and THA. We use Transiting Exoplanet Survey Satellite (TESS) full frame images to measure new rotation periods and combine these with the rotation periods for THA from Popinchalk et al. to compare their rotation period distributions and other youth indicators where available to examine if the groups could be coeval. We find strong agreement between the rotation distributions of IC 2602, CIC 2602, and THA, suggesting a shared age of ∼40 Myr, and which in combination could serve as an example of a typical distribution at this age. Theia 92 does not agree at the same level, and we explore the potential kinematic reasons it does not match the rotation period distribution of the larger groups. Additionally, in our light curve analysis we identify ∼50 potential binaries, as well as four new M dwarf complex rotators that show major morphological changes between TESS cycles. Finally, using the amplitudes of the rotation periods we measured, we find strong agreement with the amplitude–age relation presented in Morris for our 40 Myr groups.
A Comprehensive Analysis of Textbook-version Afterglow Light Curves of Gamma-Ray Bursts and Implication for Universal Radiation Physics of Baryonic Jets
Authors: Zhang Lu-Lu , Zhong Shu-Qing , Xin Li-Ping , Liang En-Wei 
Published: September 2024

Abstract
The standard external shock model in the thin-shell scenario predicts an onset bump in the early optical afterglow light curves of gamma-ray bursts (GRBs). We collect such a textbook-version light-curve sample of 30 GRBs and derive the jet properties from our joint fit to their X-ray and optical afterglow light curves. It is found that the distributions of the isotropic initial Lorentz factors (Γ0), the deceleration radii (R
dec), and the magnetic field strength (B
0) are log-normal, but the distributions of the isotropic kinetic energy (E
k,iso), medium density (n
0), and magnetization parameter (σ

B
≡ ϵ

B
/ϵ

e
) are tentatively bimodal. A tight R
dec–B
0–σ

B
relation is found. It infers a universal ϵ

e

E
k,iso among bursts, plausibly supporting the previous argument of a universal GRB radiation energy among GRBs. A jet break is required for modeling the light curves of 26 GRBs. The distributions of the jet opening angles and the jet-corrected kinetic energies log-normally center at

log

θ

j
,
c

/

rad
=
−
1.51

(standard deviation σ = 0.27) and

log
(

E

k
,
j
,
c

/

erg
)
=
51.78

(σ = 0.54), respectively. Those GRBs (19 GRBs), whose prompt gamma-ray emission is well estimated with broad energy-band observations, satisfy the previously discovered L

γ,p,iso–E
p,z–Γ0 relation, and their gamma-ray radiation efficiencies log-normally distribute in the range from 0.04% to 10% with a central value of 0.42%. Such a low efficiency favors the baryonic fireball model, and the distribution of their baryon mass loading in the GRB ejecta log-normally centers at

log
(

M

fb
,
c

/

M

☉

)
=
−
5

(σ = 0.75).
Evidence for Cerebral Microvascular Injury in Head Trauma Involving Infants and Young Children
Authors: Castellani Rudolph J. , Scholl Ashley Rose , Schmidt Carl J. 
Published: September 2024

Background:
The pathophysiology of lethal head trauma in infants and young children involves repetitive rotational forces of sufficient magnitude to produce subdural hemorrhage and brain swelling, which leads to considerable morbidity and mortality. The precise mechanism for brain swelling is unclear.

Materials and Methods:
We examined cerebral tissue from ten pediatric deaths due to blunt force trauma, along with seven control infants who asphyxiated in unsafe sleep environments. To assess the competence of the blood–brain barrier, we performed immunohistochemical stains for albumin and immunoglobulin G (IgG).

Results:
IgG and albumin were increased in subpial and superficial perivascular tissue in those cases due to blunt force trauma, and in particular, the blunt force trauma associated with subdural hematoma. This included two deaths at the scene without hospital survival time.

Conclusions:
Our findings suggest disruption of the blood–brain barrier with vasogenic edema as an early event in head trauma involving young children upstream of global ischemic brain injury. We hypothesize that mechanical injury to the cortical vasculature results in vasogenic edema by oncotic (increased plasma proteins in the cortical interstitium) and hydrostatic (increased capillary pressure) mechanisms, with subsequent cortical ischemia. This may explain why ischemic sequelae appear to occur in head trauma involving young children, regardless of whether anoxia, hypotension, or cardiac arrest complicate the disease course and may in part underlie the high morbidity and mortality of head trauma in early childhood.
Clinicosocial Profile of People Who Inject Drugs Receiving Opioid Substitution Therapy at New Delhi
Authors: Naveen Alagarasan , Naik Shrabana Kumar , Kataria Dinesh , Murari Atul 
Published: September 2024

Introduction:
Injecting drug use is a public health concern due to its clinical, social, economic, and legal consequences.

Objective:
(1) To evaluate the prevalence of infections associated with injecting drug use; and (2) To assess the social profile of substance users and high-risk behaviors among people who inject drugs (PWID) receiving opioid substitution therapy (OST).

Materials and Methods:
A cross-sectional study was conducted among 100 PWID who were deemed eligible using inclusion and exclusion criteria. Data were collected through an interviewer-administered structured questionnaire after obtaining informed written consent.

Results:
The results revealed that 14% of PWID had human immunodeficiency virus (HIV), 7% had tuberculosis, and 2% had hepatitis B virus (HBV). None of the PWID self-reported hepatitis C virus (HCV) infection. Importantly, 71% of PWID were living on the streets (i.e. homeless), and 41% of PWID had a history of sharing needles with other users in the preceding 3 months. Unmarried or single PWID had significantly increased risk of homelessness (χ2 = 4.570; P = 0.032) and reported high-risk sexual practices with commercial sexual partners in the preceding 3 months (χ2 = 4.163; P = 0.041). Homeless PWID had significantly increased frequency of injecting practices (P = 0.020).

Conclusion:
Despite the higher global prevalence of HCV compared with HBV and HIV among PWID, HCV testing is not currently conducted at most OST centers in India. Access to free needles and syringes should be enhanced to reduce the morbidity associated with injecting drug use.
Pilot Study on Associating Pen Pressure with Pen Holding Position Using Three-Dimension Property of Stroke Indentation
Authors: Guo YingXiu , Li Bing 
Published: September 2024

Objectives:
The author collected several samples with Chinese characters and utilized the 3D property of stroke indentation to explore how pen strokes left on the paper can assist with forensic investigation.

Methods:
We chose to collect the three-dimension property of handwriting strokes and analyze strokes indentation. In this study, the author extracted stroke indentation through focus variation microscopy as implemented by AB8000.

Results and Conclusion:
Upon experimenting with different types of pens and different writing surface, the author found that this result can tell with a great degree of certainty whether the sample is formed with a left-hand or right-hand writer and how the pen was being held. Although there are variations among the test results, the discovered pattern generally holds for different types of pens and writing surfaces, except that the result from using felt tip pens or extremely hard surfaces are less satisfactory. These findings are expected to be able to assist in narrowing down who wrote a certain handwriting sample.
An Acoustic Analysis of Fluctuations for Inter- and Intra-Speaker Variability in Speech Sounds
Authors: Kaur Jasdeep , Juglan Kailash Chandra , Sharma Kush , Sharma Vishal 
Published: September 2024

Background:
Variation in the speech of speakers is a crucial issue for the forensic system. The main reason behind incorrect speaker identification is greater intra-speaker fluctuation. In the forensic state of play, a lot of research has been carried out on speaker identification. However inter variations and intra fluctuations in speakers for the Punjabi language is still a grey area.

Aims and Objectives:
Our aim is to study acoustic analysis of fluctuations for inter and intra speaker variability in speech sounds. In our study, we will consider Punjabi vowel with consonants. The Statistical methods will be applied to analyze the data; firstly, the Shapiro-Wilk test will be checked for normality and then Levene’s Test to assess the equality of variances.

Materials and Method:
Five vowels were selected with different consonants. They were combined to make meaningful words. Then these meaningful words were embedded in sentences. Ten speakers participated voluntarily. All are students of A.S College at Khanna in Punjab. The individuals were aged between 20-22 years with no hearing or speech disorder. The voice samples were recorded with help of good quality microphone and by Goldwave software in the sound proof lab.Samples were introduced directly into PRAAT software by the use of a Sony microphone and with sampling rate of 44100 Hz frequency. Acoustic Analysis has been done with help of Goldwave software in form of spectrograms.

Results and Conclusion:
Each formant shows a different value for inter variations and inter speaker fluctuations. F1 and F2 shows lesser speaker variation than the high-frequency region in F3 and F4, so we can say that in comparison with the lower part, high-frequency regions are more valuable. The assumptions for TWO-WAY ANOVA is violated and hence, we have used the non-parametric Friedman Test and performed its Post hoc analysis. From Posthoc analysis, we can say that F1 and F2 (p >0.05) and F2 and F3 (p>0.05) gave the same type of results. Hence, from the results of these statistical tests, we can conclude that F1 is recommended over F2, F3, and F4. As the frequency of F1 is high as well as in line with the results of statistical tests. Because we prefer more variation among frequencies so that we can easily distinguish different speakers and it would be more beneficial for inter variations and intra fluctuations.
Distinctive Bullet Impact Holes by 9-mm Caliber Projectile on Sheet Metal Surfaces
Authors: Abd Malik Syamsul Anuar , Nordin Farah Ad-din , Mohd Ali Saiful Fazamil , Lim Abdullah Ahmad Fahmi , Chang Kah Haw 
Published: September 2024

Introduction:
A comprehensive scene reconstruction requires forensic investigators to examine the impact marks left on various surfaces to identify whether a projectile produces a specific hole. Subsequently, it is further necessary to determine whether a particular ammunition has caused the impact. Throughout history, designs of ammunition have evolved with the intended effects, which could leave different impact marks on a target surface, especially by ammunition with a nonconventional design. Careful examination on impact marks and determination of their specific characteristics on sheet metal of vehicle would provide crucial forensic information.

Aim:
This study was aimed to physically characterize bullet impact holes made by 11 types of 9-mm caliber ammunitions.

Materials and Methods:
Two automotive doors were shot with different ammunitions from the same firearm, and the morphological features of bullet impact holes were observed and compared.

Results:
Bullet impact holes produced by the various ammunitions could be differentiated through careful observation of bullet hole circumferences, presence of petalling effect, metallic ring and triangular peak at the edge, and deposition of residue at the peripheral area of bullet impact holes. Ammunitions with nonconventional design such as Inceptor-Polycase and GECO Hexagon showed observable morphological differences and discriminated them from bullet impact holes made by conventional ammunitions.

Conclusion:
A thorough physical examination could aid in distinguishing bullet impact holes and predicting the possible types of ammunition that had made an impact hole on a surface.
Road Traffic Accident Fatalities and its Association with Key Sociodemographic Determinants in Nashik, Maharashtra
Authors: Chhetri Tej Bahadur , Ahmed Syed Meraj 
Published: September 2024

Background:
Road traffic accidents are not a new phenomenon, rather it's a disturbing occurrence which shows no sign of abating very soon. Rather, it remains one of those public health issues which even the most educated and civilized populations tend to ignore, primarily for the thrill of it. This study aims to identify the outcome associated with vehicular accidents and its association with socio-demographic factors.

Method:
This is a retrospective, record-based study of victims of road traffic accidents admitted in a tertiary care hospital in Nashik, Maharashtra. The data would include records from the 2018 to 2019. The variables will include the socio-demographic factors, site of injuries and its severity. A descriptive analysis would be done by SPSS software to find out the prevalence of vehicular accidents, association of site of injury with age and severity of the trauma. Ethical approval would be taken before the initiation of the study.

Result:
A total of 486 victims of RTAs were included from the medical records of the casualty of a tertiary care hospital, out of which 330 were from the year 2018 and 156 from 2019. A look at the sociodemographic profiles of the RTA victims showed that females comprised only 19.3% (2018) and 18.6% (2019) of the total victims in road traffic accidents, while majority, 80.6% (2018) and 81.4% (2019) were males during the same period. Overall, we can also observe that both in 2018 (38.5%) and 2019 (50.6%) most of the road traffic accidents among the victims were of moderate grade.

Conclusion:
The need of the hour is to bring about a change from within through self-reflection of lawmakers, strict implementation of traffic rules and guidelines with hefty fines, lockup, and criminal punishment to habitual wrongdoers.