bluuebunny/crossref_metadata_2025_split huggingface dataset:
HINDU THEO-LINGUISTICS: SANSKRIT AS THE LANGUAGE OF HINDU THEOLOGY IN LONTAR BHUWANA SANGKSEPA
Authors: Putu Eka Sura Adnyana  , I Nyoman Suarka  , Relin D.E  , Ni Nyoman Suryani  
Published: July 2024

Sanskrit has its prestige for the narrators, thus encouraging the narrators to use Sanskrit terminology and Sanskrit vocabulary in the process of composing Kawi literature. One of the types of literature referred to and contains philosophical, religious, and life values is the Tutur text. Bhuwana Sangksepa is a speech text that uses two languages, namely Sanskrit and Old Javanese, in the content of the text. This paper uses the theory of Theo-linguistics which is an interdisciplinary theory, that etymologically comes from the words theology and linguistics. In addition, to support data acquisition in data collection, it is also combined with interview techniques. Interview techniques are often referred to as interviews. The method of analyzing language research data is the agih method (distributional method) and the translational pairing method. The analyzed data will then be presented using formal and informal methods. Lontar Bhuana Sangkṣepa is one of the important lontar that contains the teachings of Hinduism (Siwatattwa). The text of Lontar Bhuana Sangkṣepa contains a dialog between Bhaṭāra Śiwa and Bhaṭāri Uma accompanied by Bhaṭāra Kumara. Lontar Bhuana Sangkṣepa consists of 128 śloka of Sanskrit with Old Javanese. Lontar Bhuwana Sangkṣepa can be understood as one of the oldest lontars, but after lontar Bhuwana Kośa and Jñana Siddhanta. The texts included in this category are most likely the oldest because as a benchmark for the use of Sanskrit śloka contained in the text, they reflect the situation at a time when Sanskrit texts were still circulating in the archipelago and the language was still actively used and well understood by scholars. The implementation of Sanskrit in śloka through Old Javanese/Kawi language commentary that contains Hindu theological teachings, namely: Bhaṭāra Śiwa, Iṣṭa Dewatā, Sṛṣti Bhuwana Agung, Śūnya, Swara-Wyañjana, Smarana, Nirbāṇa/Nirvāṇa, and Pralaya.
CRITICAL ANALYSIS OF THE FORMAL PASRAMAN CURRICULUM
Authors: Kusuma Dewi Ni Wayan Sri Prabawati , I Wayan Lasmawan  , I Gusti Putu Suharta  
Published: July 2024

Formal Pasraman is a form of Hindu Religious education, which consists of Primary Widya Pasraman, Adi Widya Pasraman, Madyama Widya Pasraman, Main Widya Pasraman and Maha Widya Pasraman. The Pasraman curriculum is regulated in articles 8 and 9, which state explicitly that the curriculum consists of the Hindu religious curriculum and the general education curriculum. The formal pasraman curriculum must be able to meet the competencies of 21st century graduates. The relevance of the formal pasraman structure as well as the rationalization of the curriculum structure that has been stipulated in PMA No. 10 of 2020 is very important to study. For this reason, this research was conducted using a qualitative descriptive research method, in a critical study with a literature study approach. The results of the research were found as follows; 1. The relevance of the pasraman curriculum structure; analyzed from the nine national education standards of education, taking into account aspects of flexibility, the basic logic of the curriculum, dimensions and supporting aspects, it is concluded that the formal pasraman, especially in terms of curriculum structure, is not yet relevant to the needs of the 21st century. others, as well as the orientation of the analysis of the planning context, process and results of formal pasraman content, to create Hindu-based superior quality schools.

Keywords: Formal Pasraman, Curriculum Structure, PMA 10 of 2020, National Education Standards, Critical Studies, Hindu-Based Schools.
RELIGIOUS INTERCONNECTIVITY IN AN EFFORT TO REALIZE GLOBAL PEACE: A PHILOSOPHICAL REVIEW
Authors: Siswadi Gede Agus 
Published: July 2024

Religion on the one hand is a way to find true happiness on the basis of love, peace, guarantor of safety, moral guidance for all mankind. However, it is not uncommon that in the name of religion it also causes human suffering, triggers conflicts, wars, and various other sufferings that are born from human beings in the name of religion. Therefore, this is certainly counter-productive to the principles of religion which contain noble teachings by prioritizing humanity, peace, love and so on. Therefore, inter-religious dialog must be prioritized, in order to create harmony and peace among human beings. This research seeks to find the common ground of religions through qualitative methods and phenomenological approaches. The results of this study show that an inclusive attitude in religion can be realized through the Trilogy of Harmony, namely 1) Interfaith Harmony, 2) Internal Harmony of Religious Believers, and 3) Harmony between Government and Religious People. Furthermore, religion as a social construction process must be able to act as a moral guide for every human being. In principle, religion is expected to be able to guide global ethics, because there is no world peace without interfaith peace, and there is no interfaith peace without interfaith dialog. Also, interfaith dialog starts from 1) parliamentary dialog, 2) institutional dialog, 3) theological dialog, 4) dialog in community life, and 5) spiritual dialog.
Comparison of Prevalence of Premenstrual Syndrome Symptoms among Medical and Non-medical Professional Females and its Association with Depression, Anxiety, and Stress: A Cross-sectional Study
Authors: Fazal Talha Bin , Razzaq Yumnah , Ijaz Farhat , Razzaq Aamna , Zaheer Saqib , Meral Uzma 
Published: July 2024

Objectives:
Premenstrual syndrome (PMS) includes psychological and somatic symptoms that start shortly before a woman’s menstruation. They are shown to affect a woman’s life negatively. Theis study aimed to measure the prevalence of PMS levels among the female population of Pakistan, to check its association with depression, anxiety, and stress, and to get a comparative analysis of PMS symptoms between medical professionals, non-medical professionals, and housewives.

Material and Methods:
A cross-sectional study was conducted through online forms using snowball sampling on the sample size of n = 431. The questionnaire employed used shortened premenstrual assessment forms to measure the levels of PMS, along with depression, anxiety, and stress scale (DASS) to measure the levels and correlate them. Demographics included the name, age, profession, menstrual cycle regularity, pregnancy, contraception use, menopausal symptoms, and psychiatric disorders of the participants. Data analysis using descriptive statistics was done using the Statistical Package for the Social Sciences IBM Statistics 26. Analysis of variance was performed to compare the means. Pearson’s correlation/regression analysis was done to quantify related variables. Parametric test (Independent T test also called student t test) was used to compare quantitative variables. P ≤ 0.05 was considered statistical significance.

Results:
The majority of participants (58.2%) suffered from mild PMS while 39.9% and 8% of them suffered from moderate and severe PMS symptoms, respectively. Normal scores in DASS criteria were most prevalent among study subjects: (34.6%) anxiety, (53.6%) depression, and (47.8%) stress. Anxiety’s “extreme score” of (94%) was the most prevalent, while stress was the least. PMS was greatest in women working in the medical profession, second only to housewives. Depression and stress were most prevalent among women in medicine. Anxiety was highest among housewives.

Conclusion:
Most of our participants (58.2%) suffered from mild PMS, while severe PMS was present in only (8%) of the subjects. A strong correlation between PMS, depression, anxiety, and stress was found.
INSTITUTIONAL SUPPORT FOR ENTERPRISES DEVELOPMENT IN EMERGING MARKETS- EVIDENCE FROM BANK OF INDUSTRY LAGOS NIGERIA
Authors: Ilori Emmanuel Idemudia , Ile Isioma Uregu 
Published: July 2024

Objectives: The enormous impact of the micro small and medium enterprises (MSMEs) sector in emerging economies is invaluable vis-à-vis competitiveness of national economies, productivity, growth, employment prospects, poverty reduction and sustainable livelihood has long been recognised widely. This paper critically examines the Bank of Industries (BOI) initiatives to facilitate the development of entrepreneurial activities within the MSMEs sector in Nigeria. The study selected 128 agribusiness entrepreneurs within Lagos metropolis using structured questionnaires and interview schedules for BOI officials.

Methodology: The paper espouses mixed methodology incorporating qualitative and quantitative approaches relying on primary and secondary data with empirical evidence presented and analysed using SPSS.

Findings: The core motives of this paper are to appraise extensively the disbursement of MSMEs intervention funds to entrepreneurs, the BOI supportive mechanism to extensively support MSMEs sector and to ascertain the effectiveness of BOI monitoring and evaluation (M&E) systems on programs if any.

Results and Discussions: The study revealed the constraints impeding the BOI capacity to overhaul the MSMEs sector vis-à-vis internal and environmental influences. Likewise, the institution initiatives to support the MSMEs sector embraces capacity building and capital available for entrepreneurs to harness the bank’s programs characterised by numerous factors revealed within the study. The paper uncovered the BOI meaningful role which includes business linkages, jobs opportunities and poverty alleviation with significant impact to stimulate economic development and recommended that the BOI should circumvent political interference and partisan politics, incorporate result-based monitoring and evaluation systems for the institution programmes, publicity and awareness of the BOI programmes and initiatives, the removal of stringent loan conditions to enable fund accessible to entrepreneurs.

Conclusion: If the findings from the study are well harnessed, the recommendations will reposition BOI policies and programs for effectiveness and vastly boost the entire MSMEs sector and the nation’s economy at large.
THE IMPACT OF DIGITAL CULTURE ON THE RELATIONSHIP BETWEEN HUMAN RESOURCES MANAGEMENT AND CREATIVE PERFORMANCE (AN APPLIED STUDY OF A SAMPLE OF IRAQI COMMERCIAL BANKS)
Authors: Al-Dulaimi Mohammed Abdulkareem Hasan , Turki Ahmed 
Published: July 2024

Objective: The current study was based on three variables that interact with each other, where (human resources management) is considered an independent variable, (digital culture) is a mediating variable, and (creative performance) is a dependent variable. The goal of the study is determined by determining the nature of the relationship and the impact between the variables of the study.

Theoretical Framework: This topic presents the most important concepts and theories on which the research is based. Human Resource Management, Digital Culture, and Performance] stand out, providing a solid foundation for understanding the context of the investigation

Method: An exploratory analytical approach was used, as the study relied on a stratified random sample of workers in Iraqi telecommunications companies. (310) questionnaires were distributed, and the number of invalid returned questionnaires was (5), while the total number of questionnaires suitable for statistical analysis was (305), with a response rate of (95%). Advanced statistical software (AMOS.V.26) and statistical software (SPSS.V.26).

Results and Discussion: A set of conclusions were noted, the most important of which are: There is an influence relationship between human resources management and digital culture. There is a significant influence relationship between human resources management practices and creative performance. Culture plays a complete and partial mediating role in the relationship between human resources management practices and creative performance.

Research Implications: The practical and theoretical implications of this research are discussed, providing insight into how the findings can be applied or influence practices in the field of human resource management, digital culture and innovation performance. These implications may include for the banks sampled in the study and the services they provide.

Originality/Value: The importance of this study came from the scarcity of studies that attempted to identify and understand the nature of the relationship between variables (human resources management, digital culture, creative performance), as well as the current study’s attempt to address a realistic problematic problem that directly affects the performance of employees in Iraqi banks.
CIVIL AND CRIMINAL LIABILITY FOR QUALITY AND SAFETY VIOLATIONS IN THE TOBACCO INDUSTRY
Authors: Fatiha Lakhdari , Nassima Hifri Amel 
Published: July 2024

Purpose: This study aims to examine the legal liability of tobacco companies regarding violations of quality and safety laws, with a focus on how these violations impact public health and community safety. The research seeks to provide a comprehensive analysis of the legal mechanisms available to hold these companies accountable and impose appropriate penalties.

Theoretical Framework: The study is based on a review of legal and health literature addressing the impact of tobacco products on public health, along with an analysis of the policies and regulations governing the tobacco industry. The research highlights the challenges in enforcing quality and safety laws and suggests ways to overcome them to enhance consumer protection.

Design/Methodology/Approach: An analytical methodology was employed, focusing on the study of judicial cases related to tobacco company violations. Data was collected from reliable legal sources and international health reports, and the legal experiences of various countries were reviewed to understand how they have dealt with tobacco company violations.

Findings: The findings revealed significant disparities in the enforcement of quality and safety laws on tobacco companies across different countries. It was found that companies often exploit legal loopholes to avoid stringent penalties. However, some countries have successfully reduced health damages by imposing strict penalties and raising public awareness about the risks of tobacco.

Research, Practical & Social Implications: The study demonstrates that strengthening the enforcement of laws related to the quality and safety of tobacco products can significantly reduce the severe health impacts caused by smoking. The research provides recommendations for improving public policies and encouraging collaboration between legal and health authorities to achieve better consumer protection.

Originality/Value: The value of this study lies in presenting a comprehensive perspective on the necessity of enhancing the legal accountability of tobacco companies. It highlights the importance of developing stringent and integrated laws that address the current challenges in the tobacco industry, contributing significantly to improving public health and community safety.
COVID‑19 and the Stock Market Crash: Evidence from Indonesia
Authors: Nurcahyono N. , Purwanto D. 
Published: July 2024

The purpose of the study is to determine the impact of the COVID‑19 pandemic on the market response, measured by abnormal returns, cumulative abnormal returns and average abnormal returns. The authors use OLS events and regression analysis methods to measure market response at three-time intervals: in the beginning of COVID‑19, during the onset of Delta and Omicron viruses. OLS is used to measure the capital market reaction in the window (–10, +10) for each industry index. The results of the study show that investors reacted very sharply to the onset of COVID‑19, which caused high volatility in the market. Most abnormal returns after the pandemic announcement reacted negatively. Only three sectors — consumer, infrastructure and trade — were in the safe zone. At the same time, the spread periods of Delta and Omicron viruses are characterized by slight differences in the average abnormal yield after the announcement. The results of a study in three time frames concluded that the market response was significant only to five-day (0, +5) ads based on AAR and CAAR.
Application of a Model Life Cycle Concept to Investments in Artificial Intelligence Evaluation on the Example of Large Language Models
Authors: Nikitin N. A. 
Published: July 2024

The life cycle of an artificial intelligence model is the object of research. The purpose of the study is to develop a model life-cycle methodology that describes the economic content of the investment process in artificial intelligence technology. During the study, both general scientific methods such as analysis, synthesis, comparison, abstraction, induction and deduction were used, as well as project methodologies of the life-cycle, employed as the basis for the value creation life-cycle of the model. The analysis was based on identifying the necessary stages of model development in terms of the CRISP-DM methodology and determining the features of each of them in terms of cash flows. Modified versions of the model life-cycle containing risk assessment, including model risk, were also taken into account. In the process of research, the proposed generalized model life-cycle methodology was specified for a specific AI technology — large language models. As a result of the study, the author proposed a three-stage model. The possible optionality between the stages and the characteristics of cash flows are described. It was concluded that an investment project for the development of AI contains several real options — abandonment, reduction, expansion and replacement. For large language models, the life cycle structure and possible optionalities are preserved. The peculiarity is that the value creation process involves cash flows from different areas of application of the model in business processes. The results of the study are of practical importance for medium and large businesses engaged in the independent development of AI models and/or applying them to their business processes. The proposed concept of the model life-cycle can also be used to develop a methodology for evaluating investments in AI using real options.
VAT on the Sale to Individuals of E-commerce Goods Held in Customs Warehouses in the EEU
Authors: Artemiev A. A. , Sidorova E. Yu. 
Published: July 2024

The relevance of the study is due to the fact that in the context of the spread of new models of business organization, including foreign trade transactions with electronic commerce goods (ECG) purchased by individuals on foreign electronic trading platforms, it is necessary to develop issues related to the determination of tax consequences for persons — participants of such models. The term “goods” in this study means any movable property, including currency of the member states of the Eurasian Economic Union (EEU), securities and (or) currency values, travel cheques, electricity, as well as other movable things equated to immovable property. Since the value added tax (VAT) is one of the most significant for both the state and taxpayers (tax agents), the subject of the study is the mechanism for determining the tax consequences of VAT when foreign sellers sell to Russian individuals electronic commerce goods (ECG) purchased through foreign trading platforms (“marketplaces”), while being (stored) at the time of conclusion of the contract of sale in customs warehouses in Russia. The purpose of the study is to solve the problems related to the determination of VAT payment obligations in connection with the sale of ECG stored in a customs warehouse, namely: economic aspects related to the grounds for the emergence of VAT payment obligations, and the feasibility of changes in the current regulation with regard to the possible consequences. The methodology of the study is based on the use of classical for indirect taxation approaches to the determination of the place of sale of goods and, accordingly, to the decision on the occurrence in the territory of Russia of the object of taxation by the VAT. The scientific novelty of the study consists in the development of approaches to the determination of tax consequences on VAT on the sale of goods from the territories of customs warehouses within the framework of cross-border electronic commerce, as well as possible changes in the current regulation, based on the consideration of the economic sense of the considered business model. It is concluded that when a foreign seller sells goods to Russian individuals through a “marketplace” that are stored in a customs warehouse on the territory of Russia during the purchase period, the seller is subject to VAT. A person of an EAEU member state (Russian organization) — an e-commerce operator — who transfers goods to a purchaser is obliged to present to the purchaser the corresponding amount of VAT, performing the duties of a tax agent. Proposals on the establishment of VAT concessions for transactions on the implementation of ECG from the territory of the customs warehouse were elaborated, the results concluded that the discussion and insufficient economic justification of such proposals.
Peningkatan Kemampuan Pengajar Dan Calon Pengajar Pada Pembelajaran Geometri Melalui Pelatihan Geogebra Dasar
Authors: Kurniawan Haris , Susanti Eva 
Published: July 2024

The covid pandemic that has hit the last 2 years has inadvertently changed the study habits and study interests of current students. Especially the need for technology in learning. Moreover, the interest and motivation of students in studying at school. Therefore, the teacher's teaching method must be adapted to the conditions and interests of students, in the hope that it can make it easier for students to understand learning. Moreover, in learning geometry, there are still many teachers in Palembang who do not have the ability to utilize technological aids in teaching geometry. Moreover, the school where teachers teach must be able to support the implementation of learning with this technology-supporting media. The purpose of this training is to equip and improve the ability of mathematics teachers to teach geometry. This training is in the form of tutorials to introduce simple tools used in basic geometry materials (points, lines, planes, and building spaces). The methods used are presentation, practice, demonstration, and discussion methods. This training was carried out through a Zoom Meeting and was attended by 45 participants from various regions in Indonesia such as Palembang, Batam, Kalimantan, Surabaya, Jakarta, Lampung, Linggau, Pagaralam, etc. This training provides assistance to participants in using the geogebra application, then participants are given time within 1 week to complete the task of making learning media using the geogebra application. The results were very good, some participants collected assignments and learned media works from the participants who were quite creative and diverse. In addition, the response from the participants was very enthusiastic about this training judging from the questionnaire given, and hoped that there would be geogebra training in the next session