bluuebunny/crossref_metadata_2025_split huggingface dataset:
Enhancing Fraud Detection Capacities: The Role of Auditor Training, Professional Skepticism, and Integrity in Government Internal Control Mechanisms in Indonesia
Authors: Nurleni  , Darmawati  , Mediaty  
Published: April 2024

Purpose: This research exploration the impact of auditor experience, training, professional skepticism, and integrity on fraud detection abilities.

Method: This research uses a quantitative method to collect data and analyze the relationship between auditor experience, training, professional doubt, and integrity on the ability to detect fraud. The study population consisted of internal auditors at the Selayar Islands Regional Inspectorate Office, Jeneponto, and Takalar, South Sulawesi Province, Indonesia. From this population, n=53 was taken as a sample using a purposive sampling technique.

Result and Conclusion: The findings, obtained through multiple regression analysis, reveal that while experience does not significantly affect fraud detection, training, auditor skepticism, and integrity have a notable impact. Specifically, training and the auditor's professional skepticism are crucial in enhancing fraud detection capabilities, with integrity showing a robust influence.

Implication of the research: The contribution this research for government make a valuable contributions to formulating anti-corruption policies. It is important to emphasize the need for transparency and accountability in government practices, as well as focused auditor training in developing nations.

Originality/value: The novelty of this research lies in examining the combined impact of auditor experience, training, professional skepticism, and integrity on fraud detection abilities within the specific context of government internal auditors in developing nations.
Legal Impact of Wiretapping Using GPS Trackers on Cars Fiduciary Guarantee Objects by Consumer Finance Companies
Authors: Lestaluhu Abd. Latip , NS Jeane , Gunadi Ariawan 
Published: April 2024

Purpose: The purpose of this research is to reviewing and analyzing the legal consequences for the act of wiretapping using a GPS Tracker without authority by consumer finance companies on cars subject to fiduciary collateral.

Method: The research methodology normative legal research, the data required in this research is primary data in the form of statutory regulations and secondary data in the form of books, scientific papers and other supporting documents that have relevance to the research being conducted. The data analysis techniques used in the research This is by using a qualitative descriptive analysis method.

Results and conclusion: Based on a literature review and regulatory analysis, this research identifies the act of wiretapping by installing a GPS Tracker carried out by Consumer Finance Companies on fiduciary collateral objects that are used by consumers without the consumer's knowledge, which if the consumer finds out later, then of course this will cause problems because consumers feel their privacy is disturbed. Due to this action, consumers can submit demands/lawsuits to BPSK in each district/city, even though in reality not all regions have BPSK institutions to resolve disputes between consumers and consumer finance companies due to lack of government attention.

Research implications: The findings of this research have implications for policy makers, the business world, and other stakeholders in understanding the act of wiretapping by installing GPS Trackers carried out by Consumer Finance Companies on fiduciary collateral objects that are used by consumers without the consumer's knowledge, which if the consumer later finds out, So of course this will cause problems because consumers feel that their privacy is being disturbed. and the potential solution to this action is that consumers can submit demands/lawsuits to the BPSK located in each district/city.

Originality/value: This research contributes to the existing literature by focusing on the intersection between consumers and consumer financing companies regarding the fiduciary security object of interception of GPS Tracker installations used by consumers without the consumer's knowledge.
جدلية الصراع بين الفلسفة والشريعة والتاريخ بحث في فلسفة أبي حيان التوحيدي من خلال كتابه الامتاع والمؤانسة
Authors: جاسم الفنر ناديه احمد , عبود اسراء سعدي 
Published: April 2024

شهدت فترة الخليفة المأمون وما بعدها تطورات فكرية لاسيما بعد تأثر المفكرون المسلمون بالثقافة الاغريقية ، وأصبح علماء الشريعة الاسلامية أمام أسئلة لم يعهدوها خصوصا المتعلقة بالذات الإلهية ، وما إن أطل القرن الرابع الهجري حتى استحكمت حلقات الجدال ليس فقط في الجانب العقائدي ، انما شملت الاخلاق ، والصفات الاثنوغرافية للمجتمعات.
أبو حيان التوحيدي يُعد من أبرز المفكرين المسلمين تطلعا الى (اليقين) من خلال تأكيده على ضرورة ابراز السببية (العِليّة) لكل ما يتناوله من طروحات فكرية.
يسلط البحث الضوء على ثلاثة محاور هي : الجانب العقائدي ، والجانب التاريخي ، والجانب الاجتماعي. ففي الجانب الاول ، فالعقيدة الاسلامية تعرضت لأسئلة الفلاسفة واعتدادهم بالمنطق وعدّوا منهجهم هو الموصل الى اليقين ، عندها انبرى علماء الشريعة للرد بالنص والدليل ، وفي الجانب التأريخي ، فأبو حيّان دعا الى البحث عن الغامض من الاسباب الباطنة والظاهرة للحادثة التاريخية ، فالحدث التأريخي في نظره ينطوي على (مقدمة ونتيجة) ، وهو في هذا يُقدم اطروحته في فلسفة التاريخ الاجتماعي مسجلا قصب السبق على غيره من المؤرخين والمفكرين في وجوب اتباع المنهج العلمي في التثبت من حقائق الأشياء ، وفي الجانب الاخير (الاجتماعي) فينطوي على شقين هما: في الفطرة التي فطر الله الناس عليها ، أما الشق الثاني فيتناول تهذيب السلوك.
فاعلية عناصر العمل الفني في تنمية مهارات تلامذة المرحلة الابتدائية
Authors: الحيدري اسوان عبد الرضا 
Published: April 2024

تعد العناصر اساس العمل الفني والتي تتمثل بـ (النقطة والخط والشكل واللون والفضاء والملمس)، ومن هذه العناصر تنشأ علاقات. على وفق اسس تنظيمية وجمالية تعرف بـ :- (الحركة ، الايقاع ، الموازنة، التضاد، الانسجام، الوحدة، التنويع، السيادة، التغاير، التماثل).
لذلك من خلال نتائج الدراسة الاستطلاعية استشفت الباحثة وجود مشكلة تتمثل بضعف مهارات هؤلاء التلامذة في عملية توظيفها بالعمل الفني، قد يعود الى عدم توافر المثيرات التعليمية المساعدة لتدريسها وعملها في اثارة انتباه التلامذة نحو مفردات المادة، لذلك تأتي مسوغات البحث الحالي من خلال التساؤل الاتي:-
ما فاعلية عناصر العمل الفني في تنمية مهارات تلامذة المرحلة الابتدائية؟
اذ يهدف البحث الحالي الى التعرف على فاعلية عناصر العمل الفني في تنمية المهارات الفنية لدى تلامذة المرحلة الابتدائية.
وللتحقق من هدف البحث وضعت الباحثة الفرضيتين الصفريتين.
تكون مجتمع البحث من تلامذة مدرسة (عمر المختار الابتدائي) التابعة للمديرية العامة لتربية الرصافة الاولى والبالغ عددهم (628) تلميذاً وتلميذة بواقع (327) تلميذاً و (301) تلميذة. تم اختيار عينة عشوائية من تلامذة الصف الخامس الابتدائي البالغ عددهم (68) تلميذاً وتلميذة تم توزيعهم من قبل ادارة المدرسة الى شعبتين (أ، ب) بواقع (34) تلميذاً وتلميذة لكل شعبة دراسية، لذلك حددت الباحثة الشعبة (أ) كمجموعة تجريبية والشعبة (ب) كمجموعة ضابطة. ولاستخراج النتائج استعملت الباحقة الحقيبة الاحصائية SPSS، اما اهم النتائج هي:
2-ان تنوع مكونات الخطط التدريسية في عناصر واسس العمل الفني اسهمت في اثارة دافعية التلامذة وانتباههم لموضوعات الخطط التدريسية كونها وفرت مناخاً صفياً وتعليمياً جيداً.
The Effect of Using the Cooperative Learning Group Strategy ( Learning Circles ) A Study of Fifth Primary Pupils' Vocabulary Acquisition in English
Authors: Mohammed Ali Al-Rjbo Rana Akram 
Published: April 2024

This study examines the effect of the Learning Circles strategy on vocabulary acquisition of the English language as a second language. In addition, it examined the level of vocabulary knowledge required to communicate effectively in a foreign language. Based on the researcher's personal experience in the classroom, the researcher found that pupils had weak linguistic expressions, which inspired him to employ the Learning Circles strategy, which involves exposure to the foreign language as well as ample opportunities for using it.
An experimental design divided into two groups was used by the researcher. A random group was selected by the researcher. A total of (60) male 5th graders are divided into two groups for a period of 12 weeks. In order to control the experiment, the researcher taught both groups directly. As a result of the statistical analysis and data analysis (SPSS), it was determined that there were statistically significant differences between vocabulary acquisition tests in the post-test for both groups, and the experimental group scored higher on the post-test.
Experimental Verification of a Modified Cylindrical Focused Laser Differential Interferometer
Authors: Hopkins Keill J. , Ananthapadmanaban Ramprakash , McIntyre Timothy J. , Mee David J. , Wheatley Vincent , Veeraragavan Ananthanarayanan 
Published: April 2024

A modification to cylindrical focused laser differential interferometry (CFLDI) that, without beam intersection, can achieve smaller stand-off distances from flat geometries than conventional FLDI is presented. The modified system uses a cylindrical lens pair to expand and collimate the beam in a single direction, parallel to the model surface, forming a long, flat, elliptical profile. Subsequently, a spherical lens focuses the beam. Mach 7.3 hypersonic flow, produced by the T4 Stalker Reflected Shock Tunnel, was used for an experimental comparison between the responses of the modified CFLDI and a similar FLDI system in the freestream and just above the boundary-layer edge. Good agreement between the modified CFLDI and FLDI among all measured frequencies was observed when probing near the boundary-layer edge. The comparison in the freestream had good agreement up to 1500 kHz, and higher frequencies saw the modified CFLDI response attenuated at a shallower angle than the FLDI. A combination of different system parameters and base noise levels between the experiments is believed to account for this difference. The modified CFLDI system was used to probe inside the boundary layer, achieving a [Formula: see text] of approximately 0.4, where broadband turbulence is detected.
PEMBERDAYAAN KELOMPOK WANITA TANI MENTARI MELALUI PELATIHAN PERBANYAKAN Trichoderma spp PADA MEDIA BERAS SEBAGAI AGEN HAYATI DI DESA WIYONO
Authors: Erfandari Ovy , Aziz Abdul , Tahir M. , Sari Sismita , Nurmayanti Sri , Kholidah F Lu'Lu' 
Published: April 2024

Tujuan dilaksanakannya kegiatan PKM di Desa Wiyono ini adalah agar petani mampu melaksanakan perbanyakan Trichoderma sebagai agen pengendali hayati dengan media beras. Selain itu, diharapkan petani mampu mengurangi penggunaan pupuk dan pestisida kimia yang dapat mencemari lingkungan dan menambah biaya produksi petani. Guna mendukung pelatihan perbanyakan Trichoderma sp sebagai agen pengendali hayati pada Kelompok Wanita Tani Mentari, tim pengusul telah merancang metode yang digunakan untuk mencapai tujuan dan target khusus kegiatan ini berbentuk penyuluhan, demonstrasi, pelatihan, konsultasi, dan bimbingan. Kegiatan PKM ini berjalan dengan baik karena anggota Kelompok Wanita Tani Mentari yang sangat antusias mengikuti demonstrasi dan pembimbingan. Para peserta juga melaksanakan secara langsung perbanyakan Trichoderma pada media beras, sehingga diharapkan kegiatan ini akan terus berlanjut supaya mengurangi penggunaan pupuk dan pestisida kimia. Hasil perbanyakan dapat dilihat tiga minggu kemudian. Hasil perbanyakan Trichoderma yang diperoleh dapat langsung digunakan sebagai pupuk maupun pestisida pengendali patogen penyebab penyakit pada tanaman. Berdasarkan kegiatan PKM yang telah dilakukan dapat disimpulkan bahwa kemampuan pengetahuan peserta meningkat sebesar 62%.
BIMBINGAN TEKNIS PEMBUATAN KOLAM TERPAL UNTUK BUDIDAYA IKAN DI KELURAHAN MARGOREJO, KECAMATAN METRO SELATAN, KOTA METRO
Authors: Witoko Pindo , Aziz Rahmadi , Astria Qorie , Fatimah Nurul 
Published: April 2024

Kelurahan Margorejo merupakan salah satu kelurahan di Kecamatan Metro Selatan Kota Metro. Salah satu kegiatan yang mempunyai prospek cukup berkembang di kelurahan Margorejo adalah kegiatan perikanan baik kegiatan pembenihan, pembesaran dan juga pengolahan ikan. Pengetahuan tentang perikanan terutama pembesaran ikan masih cukup rendah, ditambah dengan penggunaan alat produksi yang masih sangat konvensional serta ketergantungan terhadap alam menjadi permasalahan dari kelompok pembudidaya ikan. Rendahnya pengetahuan mengenai pemanfaatan teknologi dalam budidaya terutama dalam mengantisipasi kelangkaan sumberdaya air sebagai media budidaya sangat kurang sehingga menyebabkan kegiatan produksinya tidak berjalan secara kontinyu, Oleh karena itu, kegiatan pengabdian kepada masyarakat perlu dilakukan untuk memberi solusi penerapan teknologi guna mengatasi permasalahan tersebut. Berdasarkan kegiatan yang telah dilakukan, diketahui bahwa kegiatan budidaya ikan dengan menggunakan kolam terpal sebagai wadah budidaya dapat menjadi salah satu solusi. Metode pendidikan masyarakat, konsultasi, dan pendampingan merupakan tiga rangkaian metode yang paling efektif dalam memecahkan masalah yang ada di desa tersebut. Manfaat kegiatan yang telah dilaksanakan adalah memberikan pengetahuan dan ketrampilan baru mengenai pembuatan kolam terpal sebagai media budidaya ikan.
PELATIHAN DAN PEMBIMBINGAN KEUANGAN PESANTREN MELALUI APLIKASI E-PESANTREN PADA PONDOK PESANTREN AZ ZAHRA LAMPUNG SELATAN
Authors: Rusmianto Rusmianto , Yuniarti Evi , Kusuma Dewi Anita , Hari Tiarto Eko 
Published: April 2024

Sebagai salah satu lembaga yang salah satu sumber pendanaannya berasal dari masyarakat, pondok pesantren harus mampu menjadi lembaga yang memiliki akuntabilitas dan transparansi yang baik dalam pengelolaan keuangannya. Berdasarkan hasil analisis SWOT, permasalahan yang dihadapi oleh pengurus Pesantren dalam pengelolaan keuangannya adalah lemahnya pengetahuan pengurus Pesantren akan sistem dan praktik yang sehat dalam pengelolaan keuangan Pesantren dan lemahnya sentuhan teknologi dalam pengelolaan keuangan tersebut. Pelaksanaan kegiatan PKM ini menjalin kerjasama dengan Pondok Pesantren Az Zahra dengan tahapan pelaksanaan kegiatan: Tahap Meningkatkan Pengetahuan Mitra Tentang Akuntansi Keuangan Pesantren, Tahap peningkatan kualitas pengelolaan keuangan Pesantren melalui pembuatan dan implementasi sistem akuntansi Keuangan Pesantren, Tahap Pelatihan Penggunaan Aplikasi Akuntansi E-Pesantren, Tahap Implementasi Aplikasi Akuntansi E-Pesantren Pada Sistem Pencatatan Mitra, Rencana Keberlanjutan Program, Monitoring dan Evaluasi. Hasil yang diperoleh setelah pelaksanaan PKM adalah meningkatnya pengetahuan pengurus Pesantren akan sistem dan praktik yang sehat dalam pengelolaan keuangan Pesantren.
“Fish head” sign on magnetic resonance imaging in knee synovitis – An observational pilot study
Authors: Saad Ahmed , Venati Uma Maheswara Reddy , Ariyaratne Sisith , Shah Amit , Bugata Surendra Kumar , Iyengar Karthikeyan , Botchu Rajesh 
Published: April 2024

Objectives:
Synovitis, characterized by joint inflammation, has various causes, including inflammatory, infectious, degenerative, traumatic, hemorrhagic, and neoplastic origins. Early detection is essential, and magnetic resonance imaging (MRI) plays a vital role in identifying synovial diseases before they lead to irreversible joint damage. It provides characterization and non-invasive monitoring of synovial changes. This study introduces and describes the novel “fish head” sign, a unique identifier of early knee synovitis on MRI.

Materials and Methods:
We conducted a retrospective analysis of 50 MRI cases of patients with rheumatoid arthritis (RA)-related synovitis who were referred to our clinic due to knee pain. The primary aim was to uncover insights into the “fish head” sign, a unique imaging feature observed on sagittal views of the lateral meniscus using proton density (PD)-weighted fat-suppressed sequences.

Results:
Within our cohort of 50 patients, 20 displayed the fish head sign on MRI, whereas 30 did not exhibit this sign. 17/20 of these patients had mild synovitis, 1/20 patients had moderate synovitis, and 2/20 patients had severe synovitis. Fourteen patients with synovitis did not demonstrate the sign.

Conclusion:
Our study introduces the “fish head” sign observed in PD MRI images of early knee synovitis among patients with RA. This unique sign has the potential to serve as a diagnostic tool or adjunct for patients with synovitis of the knee, reducing the need for contrast-enhanced imaging. This discovery offers valuable insights into the field of synovitis assessment, imaging, and diagnosis.
Assessing the Scientific Relevance of Content in Open Access Repositories
Authors: Stukalova Anna A. 
Published: April 2024

The results of monitoring 106 universities — participants of the Priority-2030 programme to determine the popularity and scientific significance of the content of domestic repositories are presented. Among them only 40 institutional repositories of universities were found, it was revealed that 20 of them are closed for a remote user. In 12 repositories, statistical information about the use of their content was found and the following indicators were searched and analyzed: number of views, downloads, citations, evaluations, mentions in social networks. It was found that domestic repositories do not use altmetrics services from commercial aggregators. Half of the repositories provide information on the number of views and downloads of internal repository counters. In six repositories, some information could be found through links to external sources where the full text of the publication is available: journal and conference websites, and scientometric databases. However, these sources, with the exception of publications in foreign periodicals, provide only internal statistics. The study of quantitative indicators of internal counters of repositories and scientometric databases gave uneven results.More complete data on the demand for some repository objects could be established on publications posted on the websites of foreign journals, since most of them use Altmetric or PlumX altmetric services that aggregate information from various sources. However, the quantitative indicators of this data show an inactive utilization of domestic publications abroad.The study reveals that altmetric metrics are poorly represented in repositories. Internal counters do not provide complete information on the demand for materials from institutional repositories, and altmetric services from commercial aggregators are hardly used. At the same time, the use of altmetric services PlumX and Altmetric provides more complete information for evaluating and adjusting the strategy of research promotion by universities.
Bibliophile, Bibliologist, Researcher of the Book Art (on the 60th Anniversary of Mikhail Vadimovich Seslavinsky)
Authors: Samarin Alexander Yu. 
Published: April 2024

The article is devoted to scientific, exhibition and collecting activities of Mikhail Vadimovich Seslavinsky, candidate of historical sciences, full member of the Russian Academy of Arts, leader of the modern Russian bibliophile community, Chairman of the Council of the National Union of Bibliophiles. His scientific and popular science works in the field of book history, bibliography, art of the book, history and modern state of Russian bibliophilia are analyzed (in total — more than 40 book publications, including major monographic works, about 300 articles, reports, notes, publications of documents, as well as interviews with figures of the book and bibliophile world). The scholar has made a significant contribution to the study of the history of bookbinding, Russian children’s books, the work of Russian artists-emigrants in France, the book heritage of poets and artists of the Silver Age (O.E. Mandelstam, M.I. Tsvetaeva, A.A. Akhmatova, A.N. Benois) and many other topics. He also proposed original approaches to the definition of book rarities that came out from under the printing press in the twentieth century.Large-scale exhibition projects prepared on the basis of his personal bibliophile collection were considered. The role of M.V. Seslavinsky as the creator and head of the National Union of Bibliophiles, chairman of the editorial board of the journal “About Books” was noted.
Library in the Space of Social Transformations: Preservation of Cultural Heritage and Challenges of Digitalization
Authors: Duda Vadim V. , Nikonorova Ekaterina V. , Shibaeva Ekaterina A. 
Published: April 2024

The purpose of the article is to reveal, in the genre of a personal interview, the opinion of the Director General of the Russian State Library, V.V. Duda, about the challenges that cultural heritage institutions face today, without which it is impossible to form the identity of the peoples of Russia. The peculiarity of the current moment lies not only in the need to perform its traditional function of collecting, preserving and making available the books and documents stored in the library, but also in modernization, taking into account the possibilities of digitalization, acceleration of traditional processes, diversity of services and increasing the level of comfort in serving users.The use of the interview method has certain advantages in the context of social transformation, as it is essentially a method of qualitative analysis of the situation. Targeted questions focus on specific areas of the library’s activities in the development of artificial intelligence, digital bibliography, the importance of constant contact and discourse between humanities scholars and IT staff. What kind of specialists should work in a library today, what should be the system of library staff training, how and what can help libraries in new territories, how to be creative but remain on the foundation of traditional values and creativity — these and other questions were echoed in V.V. Duda’s answers.It is important to emphasize the need to unite the efforts of the library community within the framework of the Russian Library Association, to increase its organizational role and project activity in solving the state task of developing the country’s intellectual capital.