bluuebunny/crossref_metadata_2025_split huggingface dataset:
ON THE ISSUE OF COMPLIANCE OF THE INFRASTRUCTURE OF RAILWAY TRANSPORT FACILITIES FOR SERVICING LOW-MOBILITY GROUPS OF THE POPULATION
Authors: Musaev Zhanat , Akhmetova Patam , Mustapaev Koldasbay , Utepova Akerke , Kasymova Akmarjan 
Published: July 2024

In a civilized society, the attitude towards people with disabilities is one of the most important indicators of its development. According to statistics, about 10% of the world's population suffers from various ailments that limit their physical abilities. Over time, this indicator will only grow, this, in turn, is due to man-made factors, an increase in life expectancy, injuries, diseases, etc. The article examines the experience of developed countries in creating accessible transport infrastructure for low-mobility groups of the population. Various options and practical solutions for the construction and modernization of transport facilities are being considered, taking into account the service of low-mobility groups of the population. Practical recommendations have been developed that can be used as a basis for the design, modernization and construction of railway infrastructure facilities, as well as creating conditions for low-mobility groups of the population.
ВИРУСТЫҚ ИНФЕКЦИЯЛАРДЫ ДИАГНОСТИКАЛАУҒА АРНАЛҒАН ОПТИКАЛЫҚ ТАЛШЫҚҚА НЕГІЗДЕЛГЕН БИОСЕНСОРЛАР
Authors: Қашағанова Гүлжан , Нурахметов Бауыржан , Тогжанова Күлжан 
Published: July 2024

Вирустық аурулар адамзат үшін үлкен қауіп болып табылады, өйткені олар халық арасында тез таралуы мүмкін және тіпті көптеген адамдардың өліміне әкелуі мүмкін. Осындай мысалдардың бірі – коронавирустың жедел респираторлық синдромынан туындаған және соңғы 4 жылда әлемдік қауымдастыққа қатты әсер еткен COVID-19-ның жақында тез таралуы. Вирустық ауруды ерте диагностикалау тез қалпына келу мүмкіндігін арттырып қана қоймайды, сонымен қатар инфекциялардың таралуын болдырмауға көмектеседі. Осылайша, вирустық аурулардың таралуын бақылау және бақылау мақсатында халықтың үлкен көлемін сынау үшін дәл, өте сезімтал, жылдам және қол жетімді диагностикалық әдістерге шұғыл қажеттілік бар. Бұл мақалада вирустық инфекцияларды анықтауда замануи оптикалық талшыққа негізделген биосенсорларды қолдану және олардың артықшылықтары мен кемшіліктері, жұмыс істеу принциптері қарастырылған. Биосенсорлардың механизмдері мен технологиялары қолайлы биомедициналық құрылғылар мен үрдістерді пайдалана отырып әдістерді қолдануға негізделген: локализацияланған беттік плазмондық резонанстар арқылы плазмоникалық өрісті күшейту; күшейтілген беттік комбинациялық шашырау; нано-Фурье түрлендіруі бар инфрақызыл спектроскопия; талшықты Брэгг торлары; микрорезонаторлар.Сонымен қатар мақалада біз вирустарды анықтау үшін оптикалық талшыққа негізделген биосенсорларды қолдануды қарастырамыз. Соңғы жылдары бұл оңалту техникасы үшін биомеханика мен медицинадағы сенсорлық қолданбалар үшін және олардың шағын өлшем, жеңіл салмақ, биоүйлесімділік, химиялық инерттілік, мультиплекстеу қабілеті және электромагниттік кедергілерге қарсы иммунитет сияқты артықшылықтарына байланысты барған сайын тартымды болып келе жатқан талшықты Брэгг торы (ТБТ) негізіндегі биосенсорлар болды.
FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI KINERJA PERUSAHAAN PADA PERUSAHAAN PROPERTI
Authors: Michael Michael , Wijaya Henryanto 
Published: July 2024

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh struktur modal, kepemilikan institusional, dan kepemilikan manajerial terhadap nilai perusahaan dengan kinerja perusahaan sebagai mediasi pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Metode pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh 51 perusahaan sampel. Pengolahan data dilakukan dengan menggunakan program SmartPLS 4.0.8.4. Hasil penelitian ini menunjukkan bahwa struktur modal, kepemilikan institusional, dan kepemilikan manajerial tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan, dan kinerja perusahaan tidak memediasi hubungan antara struktur modal, kepemilikan institusional, dan kepemilikan manajerial terhadap nilai perusahaan. Implikasi dari penelitian ini adalah investor perlu memperhatikan faktor eksternal seperti situasi ekonomi global, sentimen investor, dan keadaan pasar modal untuk dapat mengukur nilai sebuah perusahaan secara lebih akurat.
PENGARUH PENERAPAN PENGENDALIAN INTERNAL, AUDIT INVESTIGASI DAN AKUNTANSI FORENSIK TERHADAP PENGUNGKAPAN KECURANGAN PADA PEMERINTAH KABUPATEN BALI
Authors: Ramadhana Rizki Novia , Sari Kartika Rachman , Wahyudi Riza 
Published: July 2024

Tindak kecurangan merupakan tindakan yang telah dirancang individu guna mendapatkan keuntungan lebih daripada yang lain. Untuk mengurangi tingkat kecurangan maka diperlukan pengungkapan kecurangan secara dini. Pengendalian internal, akuntansi forensik dan audit investigasi termasuk pada metode mengungkapkan kecurangan sedari dini. Penelitian ini diharapkan untuk mengukur bagaimana pengaruh penerapan pengendalian internal, audit investigasi, dan akuntansi forensik dalam mengungkapkan suatu tindak kecurangan. Pengumpulan data dengan penyebaran angket dan data diolah dengan aplikasi SPSS versi 26 dengan teknik analisis regresi berganda. Hasil dari penelitian ini menyatakan bahwa pengendalian internal dan audit investigasi berpengaruh secara signifikan terhadap pengungkapan kecurangan, sedangkan akuntansi forensik tidak berpengaruh terhadap pengungkapan kecurangan. Namun secara keseluruhan (simultan) pengendalian internal, audit investigasi, dan akuntansi forensik berpengaruh terhadap pengungkapan kecurangan pada pemerintah Kabupaten PALI.
PENGARUH LEVERAGE, CAPITAL INTENSITY, KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE
Authors: Rahmadi Adam Dwi , Mujiyati Mujiyati 
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, capital intensity, komisaris independen, kepemilikan institusional, komite audit dan thin capitalization terhadap tax avoidance. Pendekatan yang digunakan dalam penelitian adalah penelitian kuantitatif. Populasi dalam penelitian ini diperoleh dari data perusahaan manufaktur yang menerbitkan laporan keuangan dan laporan tahunan di Bursa Efek Indonesia (BEI) dan website resmi perusahaan periode 2020-2022. Sampel yang digunakan untuk meneliti ini diperoleh dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Alat analisis yang digunakan oleh peneliti berupa analisis statistik deskriptif, uji asumsi klasik, uji regresi linear berganda dan uji hipotesis menggunakan SPSS versi 26.0. Hasil penelitian memberikan bukti bahwa leverage, capital intensity, kepemilikan institusional berpengaruh terhadap tax avoidance, sedangkan komisaris independen, komite audit, thin capitalization tidak berpengaruh terhadap tax avoidance
PENGARUH PROFITABILITY, LEVERAGE, DAN ISNTITUSIONAL OWNERSHIPS TERHADAP FIRM VALUE PADA SEKTOR INFRASTRUCTURE PERIODE 2021-2023
Authors: Marshella Marshella , Wijaya Henryanto 
Published: July 2024

Tujuan penelitian ini ialah untuk mengumpulkan data empiris tentang pengaruh profitability, leverage, dan institutional ownership terhadap firm value pada perusahaan infrastruktur yang terdaftar antara tahun 2021 hingga 2023 di Bursa Efek Indonesia. Pemilihan sampel dilakukan dengan metode purposive sampling dan sampel data sekunder dikumpulkan terdiri dari 68 perusahaan. Analisis data tersebut menggunakan SPSS Statistics Version 29 dan Microsoft Excel 2021. Berdasarkan hasil uji-t, pengaruh profitability dan institutional ownership berpengaruh positif dan tidak signifikan terhadap firm value, sedangkan leverage berpengaruh negatif dan signifikan terhadap firm value.
DAMPAK PEMERIKSAAN PAJAK DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK HIBURAN DENGAN FAKTOR SPIRITUAL SEBAGAI PEMODERASI: STUDI PADA PT. XYZ
Authors: Rahmanda Gita Astyka , Prihandoko Nugroho Dwi , Amalia Salsabila Dewi 
Published: July 2024

Penelitian ini mengkaji pengaruh pemeriksaan pajak. pemahaman terhadap peraturan perpajakan, dan faktor spiritualitas terhadap kepatuhan wajib pajak badan terhadap Pajak Hiburan Daerah (PHD) analisis pada PT XYZ. Data dikumpulkan melalui studi literatur dan analisis dokumen kebijakan perpajakan serta praktik kepatuhan pajak di tingkat daerah Hasil penelitian menunjukkan bahwa Pemeriksaan pajak, pemahaman peraturan perpajakan, dan faktor spiritualitas memainkan peran krusial dalam meningkatkan kepatuhan wajib pajak terhadap pajak hiburan daerah di Indonesia. Studi ini menunjukkan bahwa pemeriksaan pajak yang terintegrasi tidak hanya berfungsi untuk menegakkan hukum, tetapi juga sebagai instrumen efektif dalam meningkatkan kesadaran masyarakat akan pentingnya ketaatan pajak sebagai kontribusi terhadap pembangunan dan kesejahteraan bersama. Analisis terhadap data PT XYZ menunjukkan tren positif dalam pembayaran pajak, namun fluktuasi signifikan menunjukkan tantangan dalam menjaga konsistensi kepatuhan. Faktor spiritualitas, seperti kejujuran dan tanggung jawab, juga mempengaruhi motivasi wajib pajak untuk mematuhi kewajiban mereka. Dengan pengawasan yang berkelanjutan dan pemahaman yang mendalam terhadap peraturan perpajakan, diharapkan kepatuhan pajak dapat ditingkatkan, mendukung pembangunan lokal yang berkelanjutan dan mencerminkan komitmen untuk lingkungan bisnis yang adil dan beretika.
ORIGIN OF VOLCANIC-HOSTED MAGNETITE AT THE LAGUNA DEL MAULE COMPLEX, CHILE: A NEW EXAMPLE OF ANDEAN IRON OXIDE-APATITE MINERALIZATION
Authors: Cofré Ernesto , Reich Martin , Tomás Ovalle J. , Palma Gisella , Barra Fernando , Deditius Artur , Simon Adam C. , Roberts Malcolm , Jicha Brian R. 
Published: July 2024

Abstract
Iron oxide-apatite (IOA) deposits, also known as magnetite-apatite or Kiruna-type deposits, are a major source of iron and potentially of rare earth elements and phosphorus. To date, the youngest representative of this group is the Pleistocene (~2 Ma) El Laco deposit, located in the Andean Cordillera of northern Chile. El Laco is considered a unique type of IOA deposit because of its young age and its volcanic-like features. Here we report the occurrence of similarly young IOA-type mineralization hosted within the Laguna del Maule Volcanic Complex, an unusually large and recent silicic volcanic system in the south-central Andes. We combined field observations and aerial drone images with detailed petrographic observations, electron microprobe analysis (EMPA), and 40Ar/39Ar dating to characterize the magnetite mineralization—named here “Vetas del Maule”—hosted within andesites of the now extinct La Zorra volcano (40Ar/39Ar plateau age of 1.013 ± 0.028 Ma). Five different styles of magnetite mineralization were identified: (1) massive magnetite, (2) pyroxene-actinolite-magnetite veins, (3) magnetite hydrothermal breccias, (4) disseminated magnetite, and (5) pyroxene-actinolite veins with minor magnetite. Field observations and aerial drone imaging, coupled with microtextural and microanalytical data, suggest a predominantly hydrothermal origin for the different types of mineralization. 40Ar/39Ar incremental heating of phlogopite associated with the magnetite mineralization yielded a plateau age of 873.6 ± 30.3 ka, confirming that the emplacement of Vetas del Maule postdated that of the host andesite rocks. Our data support the hypothesis that the magnetite mineralization formed in a volcanic setting from Fe-rich fluids exsolved from a magma at depth. Ultimately, Vetas del Maule provides evidence that volcanic-related IOA mineralization may be more common than previously thought, opening new opportunities of research and exploration for this ore deposit type in active volcanic arcs.
Sinergitas Kewenangan Polri dan Pemerintah Daerah dalam bidang pemeliharaan keamanan dan ketertiban masyarakat dalam otonomi kedaerahan
Authors: Khairiah Umi , Sipahutar Ervina Sari , Warsiman  , Sipahutar Anjani 
Published: July 2024

Di negara Republik Indonesia, tanggung jawab keamanan ada pada institusi Kepolisian Negara Republik Indonesia (Polri). Atas dasar pemberian otonomi, kewenangan tersebut juga ada pada pemerintah daerah. Kewenangan Polri dalam UU RI No. 2 Tahun 2002 adalah sebagai penyelenggara salah satu fungsi pemerintahan di bidang pemeliharaan keamanan dan ketertiban masyarakat. Sedangkan Kepala Daerah berdasarkan UU RI No. 23 Tahun 2014 tentang Pemerintahan Daerah berkewajiban untuk menjaga ketenteraman dan ketertiban di daerah. Kewenangan yang dimiliki pemerintah daerah dalam terminologi otonomi tersebut memungkinkan dibuatnya berbagai perangkat-perangkat berupa aparatur daerah yang berfungsi sebagai pendukung dari pelaksanaan pemerintahan di daerahnya. Salah satu aparatur yang bertugas sebagai pendukung dari pelaksanaan pemerintahan daerah adalah Satuan Polisi Pamong Praja (Satpol PP). Keberadaan Satpol PP merupakan bagian dari proses penegakan hukum sebagai perangkat pemerintah daerah yang diperlukan guna mendukung suksesnya pelaksanaan otonomi daerah. Dalam pelaksanaan tugasnya, kewenangan Pemerintah Daerah melalui Satpol PP sering tumpang tindih dan berbenturan dengan penegak hukum yang lain terutama polisi. Kondisi ini menghasilkan friksi antara kewenangan Polisi sebagai aparat sentralistis dengan Satpol PP yang merupakan aparat Pemda yang otonom meskipun kehadiran Satpol PP sendiri dapat memberikan kontribusi dalam membantu kepolisian untuk bertugas di lapangan.
Evaluating Emotional Intelligence Among Undergraduate Medical Students: A Cross-Sectional Study from Peshawar, Pakistan
Authors: Zahir Salman , Khan Khansa , Khan Mahnoor , Zahid Maimoona , Arshad Kashmala , Shahbaz Madeeha , Khattak Amber Ahmad , Mazhar Somia , Khan Akif Shahid , Malalai Zarshala 
Published: July 2024

An individual's capacity to comprehend and respond to their own and others' emotions, differentiate among them, and use this skill in directing their thoughts and actions is defined as Emotional Intelligence. Objective: To evaluate the emotional intelligence (EI) of undergraduate medical students in Peshawar, Pakistan, based on their gender and year of study. Methods: This research project used a cross-sectional, observational study design. The study was carried out in public and private sector medical colleges in Peshawar, Pakistan, from August 2023 to December 2023. A total of 525 complete answers were received. Schutte's Self-Report Emotional Intelligence Test (SSEIT) was the tool utilized to gather data. The data were analyzed using SPSS version 29.0. Results: A mean age of 21.12 ± 1.754 was observed among the participants, whose ages varied from a minimum 17 to maximum 28. The overall participant’s mean emotional intelligence score is 116.62 ± 14.948. Male scored higher on emotional intelligence (117.36) than female (116.30) and both genders were statistically significant. Compared to clinical science students (115.18), basic science students (117.32) had a higher emotional intelligence mean score, whereas there was no statistical significance between the two groups. Conclusions: The research concluded that the majority of undergraduates had an average degree of emotional intelligence, with men scoring higher than women. Also, students studying basic sciences had higher mean scores than clinical science students.
FERMAT E SEU ‘ÚLTIMO TEOREMA’ COMO MEIO DE TRANSPOSIÇÃO DIDÁTICA NO ENSINO DA MATEMÁTICA NA EDUCAÇÃO DE JOVENS E ADULTOS
Authors: SALDANHA DE SIQUEIRA KLEBER , DA SILVA NUNES ANA PAULA 
Published: July 2024

Conceber meios para aproximar os estudantes dos conteúdos de Matemática, dando a estes significado e completude na compreensão do mundo natural, representa importante problema no ensino desta disciplina, suscitando discussões para o aperfeiçoamento didático, elaboração de técnicas e abordagens para o seu aprendizado substantivo. Diante disso, a abordagem histórica constitui valioso instrumento de contextualização e exposição dos conteúdos no ensino básico, sendo a Educação de Jovens e Adultos importante segmento para a inclusão de práticas pedagógicas estratégicas. Dessa forma, este artigo, configurado num estudo bibliográfico de natureza qualitativa-narrativa, tem por objetivo refletir acerca das possibilidades pedagógicas oriundas da contextualização em sala de aula do ‘Último Teorema de Fermat’, como registro histórico relacionado à práxis dos matemáticos na era moderna, permitindo compreender a efetividade da matemática como ciência/linguagem, ao mesmo tempo apresentar ao estudante seus métodos e com estes relacionam-se com os conteúdos de álgebra trabalhados em sala. Para isso, foram consultados trabalhos publicados entre 2000 e 2023, extraídos dos portais de acesso livre periódico CAPES, por meio do uso de descritores de busca, critérios de inclusão e exclusão e categorias de análise, fundamentando o esteio bibliográfico deste trabalho. Ao final, verifica-se que o ‘Último Teorema de Fermat’ permite ao estudante da Educação de Jovens e Adultos compreender as conquistas teóricas da matemática sob o prisma humano, significando conteúdos e reforçando a percepção de ‘ciência coletiva’, na qual diversas contribuições convergem para um resultado maior.
‘The Practical’: Professional Legal Training and Social Commitment in the Curriculum of the Law School of the University of Buenos Aires (Argentina)
Authors: Mira Julieta , Nieva Julieta , Fernández Meijide Camila 
Published: July 2024

‘The Practical’: Professional Legal Training and Social Commitment in the Curriculum of the Law School of the University of Buenos Aires (Argentina)
The aim of this article is to describe and analyse a centennial experience, the Free Legal Aid and Professional Training programme at the Law School of the University of Buenos Aires (UBA), a one-year mandatory course that is part of the Law degree and commonly known as ‘The Practical’. Throughout this year, final-year law students engage in serving the community, assisting individuals that lack the financial means to afford legal representation. This hands-on experience exposes students to pressing social issues such as domestic violence, discrimination, child rights violations and barriers to accessing healthcare. Through a qualitative methodology and drawing on research on Legal Clinics and the history of the programme, we ask ourselves whether ‘The Practical’ fits into the concept of clinical education. This theoretical framework, along with concepts on professional learning, such as Donald Schön’s concept of reflective practicum and the anthropological ethics of Joan-Carles Mèlich, enables us to analyse similarities and differences between ‘The Practical’ and Legal Clinics and to characterise this training experience further. We conclude that ‘The Practical’ is both a rite of passage and a reflective practicum experience where hegemonic views on professional legal practice and law are deconstructed and the social reality is imposed to point out the social function of the lawyer’s professional practice.
Brončani ulomak antičkog portreta ili statue s Gromila iz Sipova na Plivi
Authors: Paškvalin Veljko 
Published: July 2024

Obilazeći svojevremeno muzeje po Bosni i Hercegovini kao i arheološke zbirke u franjevačkim samostanima, posjetio sam i Arheološku zbriku Franjevačkog samostana u Jajcu. Tada sam primijetio među eksponatima izuzetan brončani ulomak antičkog portreta ih pak, statue, vjerojatno visokog rimskog dostojanstvenika nađenog na lokalitetu Gromile ili s mjesta odakle potječe i počasna fragmentarna baza Kaja Minicija Fundana. S obzirom na ovu arheološku činjenicu i druge, isto tako značajne arheološke nalaze s ove urbane aglomeracije, odlučio sam ovaj brončani dio portreta ili statue objaviti. Sudeći, dakle, prema tim arheološkim okolnostima nalaza na položaju Gromila i šire u Sipovu na Plivi, pokušao bih ga pripisati od ranije već dobro poznatoj počasnoj bazi, koju su rimski građani Baloie (Šipovo) podigli vjerojatno patronu svoga grada Kaju Miniciju Fundanu, za što posjedujemo ozbiljne arheološke dokaze, posebno potkoljenice statue.
Assessment of Heavy Metal Presence in Peddacheruvu Freshwater Tank, Vizianagaram: A Comprehensive Study
Authors: Vijayadurga G. , Shameem U. 
Published: July 2024

Environmental issues like globalization, urbanization, and industrialization are some of the key factors responsible for escalation in environmental pollution, causing extensive ecological damage and habitat destruction. Heavy metals area distinct groupof non-biodegradable, harmful elements that impose adverse effects on living organisms. These heavy metals when infiltrate aquatic ecosystems through various human activities, they further aggravate the overall environmental degradation.The present investigation deals with heavy metal pollution in water samples collected from Peddacheruvu, a freshwater reservoir situated in the heart of Vizianagaram city. The water body show heightened pollution, primarily originating from the discharge of sewage and drainage throughout the entire municipality. Water samples were collected for a period of one-year from June 2019 to May 2020, and subjected to quantitative testing at a private lab to identify the presence of heavy metals. Analysis of the compiled data revealed the presence of arsenic (As), cadmium (Cd), lead (Pb), and mercury (Hg) in the water samples, with lead (Pb) emerging as the most abundant heavy metal followed by It may be noted that, the identified heavy metal presence in this freshwater reservoir poses potential threat to both aquatic ecosystems and human health, thereby signifying the urgency to take stepsfor effective environmental management and remediation strategies.
Issues of training specialists of law enforcement agencies for official activities
Authors: Дуюнов Е.А. , Иванов Е.В. , Белоглазов М.В. , Борисова К.О. 
Published: July 2024

результаты исследования посвящены подготовке специалистов силовых ведомств. Проблематика повышения качества подготовки специалистов всегда была актуальной, не потеряла она свою актуальность и сегодня. Специалисты силовых ведомств решают широкий круг задач, от обороны государства от внешних угроз, до защиты конституционных прав и свобод населения государства. Для обеспечения данных функций им необходимы умения, навыки, знания, что будет способствовать эффективности их служебной деятельности, соответственно качество подготовки является актуальным. В ходе исследования решались следующие задачи: - анализ видов подготовки, осуществляемых в процессе обучения в учебных заведениях; - определение направлений повышения качества подготовки; Полученные в ходе исследования результаты могут быть использованы при организации и реализации подготовки специалистов силовых ведомств.
the results of the study are devoted to the training of specialists of law enforcement agencies. The problem of improving the quality of training has always been relevant, and it has not lost its relevance today. Specialists of law enforcement agencies solve a wide range of tasks, from the defense of the state from external threats, to the protection of the constitutional rights and freedoms of the population of the state. To provide these functions, they need skills, knowledge, which will contribute to the effectiveness of their official activities, respectively, the quality of training is relevant. During the research, the following tasks were solved: - analysis of the types of training carried out in the process of education in educational institutions; - dentification of areas for improving the quality of training; The results obtained in the course of the study can be used in the organization and implementation of training for law enforcement agencies.