bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effect of Month End Close Practices on the Financial Performance of International Non-Governmental Organizations in Rwanda (2020-2021)
Authors: Gamariela Ndabananiye , Placide Mutabazi , Juliennec Nyiramayira , Danield Nsengiyera , Fidelee Nizeyimana 
Published: June 2024

Purpose: Month-End Close Practices are tasks performed by finance department every month (or accounting period) prior to and following the closedown of the relevant books of accounts. It is good practice to closedown financial systems for each accounting period to allow the institution to compile its management accounts (e.g. showing the actual expenditure versus budget) to assess its financial position. Therefore, month-end procedures involves running reports to check transactions and balances, as well as preparing management accounts to assess the financial position of the organization. This study focused on the evaluation on Month-End Close Practices on the Financial Performance of International Non-Governmental Organizations in Rwanda. It aimed to finding out whether the Month-End Close Practices were effective and whether they really have effect on Financial Performance of International Non-Governmental Organizations in Rwanda especially in the selected NGOs over the period of 2020-2021.
Methodology: The design of this study was a quantitative and qualitative descriptive in nature. The study enrolled 20 respondents senior finance staff from the selected NGOs. Quantitative data were collected using data collection sheet while qualitative data were collected using interviews, focus groups and observation. Quantitative data were analyzed using statistical package for social sciences (SPSS) version 20 and qualitative data were to look for emerging themes then further distilled to identify any abstract themes that could be understood holistically.
Findings: The study findings revealed that Month-End Close Practices have a significant effect on the Performance of International Non-Governmental Organizations. The study found a strong positive correlation between moth end practices and financial performance.
Recommendation: International Non-government organizations (NGOs) should maintain internal control system and policies related to the month-end close practices as it showed the high standard of compliance and financial performance.
Impact of Corporate Governance Mechanisms on Firm Performance in Uganda
Authors: Mwanga Papi 
Published: June 2024

Purpose: The aim of the study was to assess the impact of corporate governance mechanisms on firm performance in Uganda.
Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
Findings: The impact of corporate governance mechanisms on firm performance is a complex area of study, with various findings indicating both positive and negative effects. Overall, strong corporate governance mechanisms, including board independence, CEO duality, ownership structure, and audit quality, are generally associated with improved firm performance. These mechanisms enhance transparency, accountability, and strategic decision-making within the organization, leading to better financial outcomes, increased shareholder value, and reduced agency costs. However, the effectiveness of these mechanisms can vary depending on contextual factors such as industry dynamics, legal frameworks, and cultural norms. While some studies highlight the positive relationship between corporate governance practices and firm performance, others suggest potential limitations and the need for continuous adaptation to changing business environments.
Implications to Theory, Practice and Policy: Agency theory, stewardship theory and resource dependence theory may be use to anchor future studies on assessing the impact of corporate governance mechanisms on firm performance in Uganda. Practitioners should prioritize enhancing board diversity and independence to improve governance effectiveness. Policymakers should enforce regulatory frameworks that promote transparency, accountability, and ethical behavior in corporate governance practices.
Corporate Social Responsibility (CSR) Practices and Financial Performance of Firms
Authors: Valentine Ignatia 
Published: June 2024

Purpose: The aim of the study was to assess the corporate social responsibility (CSR) practices and financial performance of firms.
Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
Findings: Research on Corporate Social Responsibility (CSR) practices and financial performance of firms suggests a nuanced relationship between the two. While some studies indicate a positive correlation, highlighting how CSR initiatives can enhance long-term financial performance by improving brand reputation, customer loyalty, and stakeholder trust, others reveal mixed or inconclusive results, indicating that the impact of CSR on financial metrics can vary depending on factors such as industry, geographical location, and firm size. Additionally, researchers have noted potential limitations, such as the difficulty in accurately measuring the impact of CSR activities on financial performance and the potential for short-term financial sacrifices in pursuit of long-term sustainability goals.
Implications to Theory, Practice and Policy: Stakeholder theory, resource-based view and legitimacy theory may be use to anchor future studies on assessing the corporate social responsibility (CSR) practices and financial performance of firms. Further research should prioritize longitudinal studies to provide insights into the causal mechanisms underlying the relationship between CSR practices and financial performance. Firms should adopt integrated CSR strategies that align with their core business objectives and values.
Plataformas streaming y la estetización de la violencia sexual en seriados juveniles
Authors: Serrano Sánchez Arlyn Teresa 
Published: June 2024

El presente estudio se centra en proporcionar, desde una perspectiva teórica, un acercamiento a la estetización de la violencia sexual en el ámbito audiovisual, así como determinar el rol que las plataformas de streaming ocupan para la ficción juvenil. Por consiguiente, la metodología empleada en una primera parte fue de carácter cualitativa, al servirnos de la revisión documental, para posteriormente realizar la interpretación de los datos recolectados bajo el método inductivo. En virtud del estudio, se analizó el tema desde dos puntos, la primera para analizar la relación entre plataformas de streaming y la ficción audiovisual y la segunda para explorar la información relacionada con la estetización de violencia sexual en la ficción. Las conclusiones arrojaron que la información sobre la estetización de la violencia sexual, aún es incipiente y un estudio técnico-audiovisual puede contribuir a comprender cómo las decisiones estéticas afectan la experiencia de los espectadores jóvenes. Además, en la ficción, se observa una tendencia a utilizar la violencia sexual como un recurso narrativo, orientado a generar impacto en la audiencia.
Addressing Cybersecurity Challenges in Sustainable Supply Chain Management: A Review of Current Practices and Future Directions
Authors: Oluwabunmi Layode  , Henry Nwapali Ndidi Naiho  , Talabi Temitope Labake  , Gbenga Sheriff Adeleke  , Ezekiel Onyekachukwu Udeh  , Ebunoluwa Johnson  
Published: June 2024

This study investigates the integration of cybersecurity practices within sustainable supply chain management, addressing the dual challenges of securing supply chains against cyber threats while advancing sustainability objectives. The research employs a systematic literature review methodology, sourcing data from peer-reviewed articles published between 2018 and 2023, across databases such as IEEE Xplore, ScienceDirect, and Wiley Online Library. The selection process involved a rigorous screening of titles, abstracts, and full texts based on predefined inclusion and exclusion criteria, focusing on works that explicitly discuss the intersection of cybersecurity and sustainability within supply chains. Key findings reveal that cybersecurity and sustainability, while traditionally viewed in isolation, are increasingly recognized as complementary facets of supply chain management. The study highlights the critical role of emerging technologies, such as blockchain, artificial intelligence, and the Internet of Things, in enhancing supply chain resilience and sustainability. Furthermore, stakeholder engagement is identified as crucial in developing effective cybersecurity strategies that align with sustainability goals. The future landscape of cybersecure sustainable supply chains is characterized by both challenges and opportunities, necessitating continuous innovation and collaboration across industries and with governmental bodies. Strategic recommendations for industry leaders and policymakers emphasize the importance of fostering a culture that values cybersecurity and sustainability, investing in technology sharing, and developing comprehensive regulatory frameworks. In conclusion, this study underscores the necessity of integrating cybersecurity practices within sustainable supply chain management, offering insights into navigating the complexities of this integration to achieve resilient, transparent, and responsible supply networks.
Keywords: Cybersecurity, Supply Chains, Supply Chain Management, Sustainability.
Analisis Kemampuan Membaca Al-Qur’an Mahasiswa Fakultas Hukum Universitas Lampung
Authors: Friyansyah  , Eka Suci Indria Sari  , Rohani  , Ujang Efendi  
Published: June 2024

Pandemi beberapa bulan lalu memiliki dampak pada pola perkuliahan PAI khususnya pada peningkatan pembelajaran Al-Qur’an di perguruan tinggi umum. Perkuliahan daring menuntut dosen dan mahasiswa mengajar dan belajar dari rumah masing-masing. Tujuan pembelajaran PAI di Perguruan Tinggi Umum adalah pengembangan kepribadian islami mahasiswa, berkembangnya karakter kepribadian muslim yang taat terhadap ajaran agamanya. Keterampilan membaca Al-Qur’an merupakan kunci capaian perkuliahan PAI, sebagai capaian yang tidak dapat dipisahkan dari capaian pemahaman pada materi lainnya. Namun ada faktor penghambat pembelajaran Al-Qur’an diantaranya motivasi yang rendah dari mahasiswa, kurang disiplin, pola pembelajaran dari sekolah menengah ke perguruan tinggi yang berubah, pembelajaran daring. Tujuan penelitian yang ingin dicapai adalah sebagai berikut: “Menganalisis Kemampuan Membaca Al-Qur’an Mahasiswa Fakultas Hukum Universitas Lampung”.
Hasil penelitian ini diharapkan dapat menambah dan mengembangkan wawasan mengenai peta kemampuan membaca Al-Qur’an mahasiswa dalam pembelajaran mata kuliah Pendidikan Agama Islam. penelitian mengenai kemampuan membaca Al-Qur’an mahasiswa dengan desain penelitian deskriptif dengan pendekatan kuantitatif yang pengolahan datanya dilakukan dengan metode statistik. Melalui desain penelitian ini akan diperoleh informasi mengenai persentase kemampuan membaca Al-Qur’an Mahasiswa Fakultas Hukum Unila, latar belakang pendidikan ketika belajar membaca Al-Qur’an, komunitas yang diikuti yang ada kaitannya dengan aktivitas membaca Al-Qur’an, kondisi pembelajaran Al-Qur’an yang disenangi oleh mahasiswa.
Populasi dalam penelitian ini adalah mahasiswa Fakultas Hukum Universitas Lampung dengan purposive sampling mahasiswa Fakultas Hukum Angkatan 2022. Mengukur kemampuan membaca Al-Qur’an menggunakan skala pengukuran kemampuan membaca Al-Qur’an dan mengukur motivasi dan latar belakang pendidikan mahasiswa. Instrumen dikembangkan dengan menggunakan skala likert dan diuji validitas dan releabilitasnya dengan menggunaka Smart-PLS. Selanjutnya, setelah data dikumpulkan, analisis data dilakukan dengan menggunakan analisis regresi ganda. Analisis ini digunakan untuk menentukan apakah ada hubungan antara variable pendukung kemampuan membaca Al-Qur’an mahasiswa.
Kata Kunci: Kemampuan, Membaca, Mahasiswa, Al-Qur’an
INCLUSÃO DA CRIANÇA COM TRANSTORNO DO ESPECTRO AUTISTA NA EDUCAÇÃO: DESAFIOS E POSSIBILIDADES
Authors: Souza Naiane dos Santos , Araújo Francisco Roberto Diniz 
Published: June 2024

O Transtorno do Espectro Autista (TEA) é uma condição genética com características diversas e complexas, que traz prejuízos persistente na comunicação social recíproca e na interação social, padrões restritos e repetitivos de comportamento, esses sintomas estão presentes desde o início da infância e limitam ou prejudicam o funcionamento diário. O indivíduo com TEA é reconhecido como tendo os mesmos direitos que as pessoas com outras deficiências inclusive, o direito à educação inclusiva. Logo, objetiva-se discutir as práticas de inclusão do indivíduo com TEA. Estudo qualitativo e descritivo, do tipo revisão de literatura narrativa, no qual, foram analisados textos encontrados na base de dados da Scielo, analisados e estruturados em eixos temáticos que abordam o papel da escola frente ao Transtorno do Espectro Autista, o trabalho docente com os alunos TEA, e limites e possibilidades educacionais para os alunos com TEA. Observa-se que na pesquisa realizada houve poucas discussões quanto a participação ou papel da família dos alunos com TEA. A partir dessa pesquisa, foi possível concluir que se faz necessário uma reavaliação do ensino regular para o estabelecimento de ações que preparem os professores para atuar na educação inclusiva, forneça subsídios para essa atuação, convide e estimule os pais a participarem de forma mais ativa da educação dos seus filhos. A educação inclusiva só será efetiva se for realizada de forma contínua, reflexiva e com a participação de todos.
Scale size estimation and flow pattern recognition around a magnetosheath jet
Authors: Pöppelwerth Adrian , Glebe Georg , Mieth Johannes Z. D. , Koller Florian , Karlsson Tomas , Vörös Zoltán , Plaschke Ferdinand 
Published: June 2024

Abstract. Transient enhancements in the dynamic pressure, so-called magnetosheath jets or simply jets, are abundantly found in the magnetosheath. They travel from the bow shock through the magnetosheath towards the magnetopause. On their way through the magnetosheath, jets disturb the ambient plasma. Multiple studies already investigated their scale size perpendicular to their propagation direction, and almost exclusively in a statistical manner. In this paper, we use multi-point measurements from the Time History of Events and Macroscale Interactions during Substorms (THEMIS) mission to study the passage of a single jet. The method described here allows us to estimate the spatial distribution of the dynamic pressure within the jet. Furthermore, the size perpendicular to the propagation direction can be estimated for different cross sections. In the jet event investigated here, both the dynamic pressure and the perpendicular size increase along the propagation axis from the front part towards the center of the jet and decrease again towards the rear part, but neither monotonically nor symmetrically. We obtain a maximum diameter in the perpendicular direction of about 1 RE and a dynamic pressure of about 6 nPa at the jet center.
Mosquito diversity and abundance in English wetlands – empirical evidence to guide predictions for wetland suitability for mosquitoes (Diptera: Culicidae)
Authors: Medlock J.M. , Hawkes F.M. , Cheke R.A. , Gibson G. , Abbott A.J. , Cull B. , Gandy S. , Hardy H. , Acott T. , Vaux A.G.C. 
Published: June 2024

Abstract
The absence of habitat-based guidance for wetland managers on the British mosquito assemblages has in recent years prevented development of the ecological aspect of medical entomology in the UK. This has been particularly relevant in the context of emerging mosquito-borne disease and the creation of wetlands for biodiversity and flood-alleviation goals. This study aimed to provide empirically derived habitat-based predictions in order to assess the suitability of English wetland habitats for mosquitoes. Entomological field data on mosquito density and diversity were collected at 12 English wetlands in 2017 and 2018 using immature and adult mosquito surveys. Wetlands were chosen representing a number of wetland categories that included coastal, urban, wet woodland and established freshwater wetlands to identify key species and functional groups to inform predictions of mosquitoes by aquatic habitat type. Nineteen species were recorded from eight functional groups, totalling 38,577 adult female (19 mosquito species groups) and ~2,000 immature mosquitoes in 13 aquatic habitat types. Approximately 90% of all trapped mosquitoes were attributed to one of five species groups. The most common species were: Aedes (Och.) caspius (Pallas, 1771) (~35% of all mosquitoes), associated with coastal estuarine and flooded grassland sites, Ae. cantans/annulipes (19.7%) in wet woodland field sites, Anopheles claviger (16.2%) and Coquillettidia richiardii (12.6%) with the widest occurrence, found in nearly all field sites, and Ae. detritus (6.9%) in brackish field sites. Across the study, adult mosquito activity increased from week 21 with wet woodland Aedes mosquitoes, until week 40 with open-flood water species, with greatest diversity of species during weeks 23–30. The resulting data inform efforts towards developing predictive tools for non-entomologists to accurately predict the presence and abundance of British mosquitoes in a given habitat, using local knowledge of seasonal aquatic habitats.
Pemodelan Pemodelan Greenship Rating Tools Homes Versi 1.0 Dengan Bahasa Pemrograman Hypertext Preprocessor
Authors: Rifaih  
Published: June 2024

Pada tanggal 18 Januari 2022 adalah hari bersejarah dengan di sahkannya RUU oleh DPR RI dan Pemerintah tentang Ibu Kota Negara (IKN) yang akan meggantikan Jakarta. IKN baru diharapkan dapat menciptakan pusat-pusat pertumbuhan ekonomi baru dan memaksimalkan potensi sumber daya daerah. Konsep Ibu Kota Negara baru ialah sebagai kota yang smart, green, beautiful, sustainable, dan berwawasan lingkungan. Di Indonesia, konsep bangunan hijau telah diterapkan secara luas pada tahap perencanaan, tetapi biaya mahal menjadi penghambat untuk menilai konsep tersebut. Penelitian ini dilakukan dengan membuat pemodelan greenship rating tools versi 1.0 untuk rumah tinggal yang dirancang menjadi suatu sistem teknologi informasi dengan bahasa pemrograman Hypertext Preprocessor. Hasil pemodelan ini diharapkan dapat menjadi rekomendasi untuk memahami dan merancang poin-poin penilaian kelayakan bangunan hijau pada rumah tinggal di IKN maupun kota lainnya di Indonesia.
Embedding Hybrid Evolutionary Approach for Learning-to-Rank Computation for the Selection of Features Using Machine Learning
Authors: Sushilkumar Chavhan  
Published: June 2024

Our study proposes a novel model for retrieving objects that utilizes learning-to-rank with L2 regularization. We employed an evolutionary-based simulated annealing technique to select the most informative features for our system and utilized a standardized regulation technique to handle the dropout of active features. Learning to rank is a well-researched area in machine learning and finds application in recommendation systems and search engines. Our study aims to introduce a new approach to feature selection for the learning-to-rank information retrieval model. By dropping inactive features and maintaining active features, we can improve the ranking function’s performance. We tested our proposed method on standard datasets and repeatedly improved the feature selection model of the LambdaMart algorithm. Empirical performance results show that our heuristic model provides better feature subset combinations, as measured by the NDCG, P@10, and MAP evolutionary metrics, than do baseline databases. Our proposed method surpasses existing learning-to-rank methods, paving the way for promising future research.
Kinetic Effects of Temperature and Storage Time on Vitamin C Levels in Lemon Juice
Authors: Ammadea Gloryani Tapikap Winona , Devianti Vika Ayu 
Published: June 2024

Lemon (Citrus limon L.) is one of the fruits with the highest vitamin C content. Lemon (Citrus limon L.) is well-known as an ingredient for squeezing and extracting its juice for making beverages. In the process, the vitamin C contained in lemon juice (Citrus limon L.) is easily lost due to oxidation during processing and storage. Therefore, this study aims to determine the effect of storage temperature on vitamin C levels of lemon juice (Citrus limon L.) using UV-Vis spectrophotometry method. This research was conducted experimentally with variations in room temperature and cold storage temperature for 24 hours. The absorbance measurement of the sample was carried out at a wavelength of 265.5 nm. The results showed that variations in storage temperature had an effect on vitamin C levels in lemon juice (Citrus limon L.). The significant value of the F-test was 0.001 and the significant value of the T test at temperature and storage time were 0.02 and 0.000, respectively. The decrease in vitamin C levels followed a zero order kinetic model. Vitamin C levels at cold temperature were lower than room temperature as indicated by the value of the reaction rate constant at cold temperature which was lower than room temperature.
Research on Hotel Room Pricing and Cancellation Policy Strategies Based on Consumer Cancellation Behavior
Authors: Zhang Li , Xie Guosheng 
Published: June 2024

Based on the unbooking behavior of consumers, a single-channel supply chain model of a single hotel is constructed, and the room demand of a hotel is constructed by combining the consumer utility theory. The profit and room pricing of hotels with different unbooking strategies are analyzed, as well as the selection of unbooking strategies. Studies have shown that hotel room prices always increase with the increase of cancellation losses. In the strategy of allowing cancellation, the demand of hotel rooms decreases with the increase of cancellation loss. In the policy of not allowing unbooking, the greater the loss of unbooking, the greater the demand for hotel rooms. In the no-cancellation policy, the demand for rooms decreases as the reputational damage of the hotel increases. The total profit of the hotel is affected by the matching degree of rooms, cancellation loss and reputation loss of the hotel, and these factors determine the choice of the unbooking strategy of the hotel. When the hotel specifically understands the reputation loss caused by the unbooking strategy, there are corresponding thresholds for and , so that the hotel can develop the unbooking strategy with the best profit.