bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Penerapan Kebijakan Akuntansi terhadap Akuntabilitas dalam Mencegah Fraud pada Dinas Peternakan Bangkalan
Authors: Juniardi Nadia Adisti Bernika , Fitri Anis Lailatul , Fahmi Rijal , Rijal Syaifur , Djasuli Mohamad 
Published: June 2024

Transparency and fraud prevention are important principles in the financial system. This second principle guarantees legal certainty and increases the level of legitimacy in the decision-making process, because openness in the financial system becomes more expected by the public. Accountability and fraud prevention policies are very important for various organizations to have, especially public institutions today. One of the efforts made to create accountability and prevent fraud is through appropriate accounting policies. This research was conducted with a qualitative descriptive research design. The data collection method used in this research is semi-structured interviews and observation. The accounting policy implemented by the Bangkalan livestock service applies the principles of accountability, transparency and fraud prevention. It can be concluded that the accounting policy implemented by the Bangkalan livestock service has an effect on accountability and prevention. hoax.
DETERMINAN AKSESIBILITAS PANGAN DI SUMATERA: Pendekatan Simulasi Kebijakan
Authors: Teapon Rizal Rahman H , Evalia Nur Afni 
Published: June 2024

The main objective of this research is to analyse the impact of government spending, especially social assistance and the food security budget, on food accessibility in Sumatra. This research uses secondary time series data for the 2010-2019 period. The cross section data consists of 10 provinces, namely, Aceh, North Sumatra, West Sumatra, South Sumatra, Riau Islands, Riau, Bengkulu, Jambi, Lampung and Bangka Belitung. The research data source was obtained from the Food Security Agency of the Ministry of Agriculture of the Republic. This research uses a system of simultaneous equations including 5 equations, consisting of 3 structural equations and 2 identity equations. Simultaneous equation regression results for food accessibility show that increasing consumption of rice and corn can reduce the prevalence of inadequate food consumption in Sumatra. On the other hand, the increase in the prevalence of inadequate food consumption was caused by an increase in malnutrition and an increase in the prevalence of inadequate food consumption in year t-1. The research results also show that an increase in the prevalence of inadequate food consumption in year t-1, an increase in the percentage of the population with malnutrition and an increase in poverty in year t-1 have an effect on increasing poverty. The increase in regional economic growth in the food crop sub-sector (increased food accessibility) is driven from the production, consumption side and the influence of the increase in regional economic growth in the food crop sub-sector in previous years (t-1). The simulation results show that social assistance and the government's food security budget contribute to increasing regional macroeconomic variables such as regional economic growth in the food crop sub-sector, per capita income and AHK's gross regional domestic product.
Analisis Maturitas dan Kerangka Governance, Risk, And Compliance (GRC) Upaya Peningkatan Pendapatan Asli Daerah atas Pengelolaan Kekayaan yang Dipisahkan di Provinsi DKI Jakarta: Studi Kasus PT. Bank DKI Tahun 2018-2022
Authors: Ningrat Murtadhi Achmad , Suwanda Dadang , Huseno Tun 
Published: June 2024

In Local Government there is a local revenue that should be a source of local finance in the exercise of regional autonomy. This phenomenon has occurred since the regulation on regional autonomy was formed. Local revenue is divided into several sub income, which include the wealth of the separated regions. The source is from each regional owned enterprises. Bank Bank DKI is one of the regional owned enterprises that are accommodated in BP BUMD, because part of its ownership stake is in the Provincial Government of DKI Jakarta. Bank DKI must be able to provide dividends and on the one hand must provide adequate business, without being hindered by anything and this is the problem in this study. For this reason, BUMD must be able to balance these problems through the concept of GRC Excellence Framework and maturity analysis. This study is limited to assessing local revenue through the concept of GRC excellence framework, along with its maturity level. The purpose of this study is to determine how the level of maturity owned by Bank DKI in terms of internal organization as a whole, and its benefits for the Provincial Government of DKI Jakarta. This study used descriptive qualitative methods. This study analyzes the level of maturity in each component of the advantages of GRC contained in bank dki and the impact of these advantages will seek to increase local revenue with the distribution of dividends accompanied by maturity analysis. Data collection techniques in this study using observation techniques, interviews, documentation. Researchers use data analysis techniques such as data reduction, data presentation, and conclusion. In testing the validity of the data researchers used triangulation sources. The results showed that the existing system of each GRC excellence criteria include: Process aspects, People aspects, Tools aspects, which are very varied levels of maturity. However, the average level is still in Managed with a score of 3. With good governance, there are several aspects of process and aspects of people that need to be recommended for the future. For local revenue for the last 5 years from 2018-2022, it has experienced significant fluactation due to the lack of massive implementation and implementation of the GRC concept, which makes governance no significant improvement.
NGO Trend Asia's Efforts in Controlling Transboundary Air Pollution in Jakarta: A Case Study of the Suralaya Steam Power Plant
Authors: Putri Salsabil Teratai , Angela Deni 
Published: June 2024

The problem of poor air pollution quality is becoming more serious often in big cities, especially in the capital city of DKI Jakarta. Apart from vehicle emissions, there are other problems that are also important due to the use of Steam Power Plants (PLTU) around the Jakarta area. PLTU Suralaya in Banten is one of the largest sectors that emits the amount of emissions that have an impact on the surrounding area. This study aims to provide a description of the strategy carried out by the Non-Government Organization (NGO) Trend Asia as an effort to control air pollution pollution in Jakarta through transboundary emissions by the Suralaya PLTU. This research uses qualitative case study research methods and will be strengthened by the theory of environmental NGO strategy by MC. Cormick as an analysis knife of this study. The results of this study explain the strategies used by Trend Asia in efforts to control transboundary emission pollution of the Suralaya coal-fired power plant from nine MC strategies. The relevant Cormick used six strategies, namely Working with Elected Officials, Undertaking Research, Campaigning and Organizing Public Protests, Promoting Media Coverage of Environmental Issues, Information Exchange, and Generating Local Community Involvement in Environmental Protection.
THE ROLE OF SHARIA AND LITERACY RETURNS ON INTEREST SAVING IN SHARIA BANK (Case study of Economics Faculty Students and Wijaya Putra University Business Surabaya)
Authors: Fanani Mochammad Rizal , Aristyanto Erwan 
Published: June 2024

This research aims to examine the impact of sharia financial literacy and interest rates on savings in sharia banks among students at the Faculty of Economics and Business, Wijaya Putra University, Surabaya. This research uses a quantitative research approach. The population consists of 676 students who are currently registered at the Wijaya Putra Faculty of Economics and Business. So after calculating using the Slovin Formula, from the total population we obtained a sample of 87 people. Using a Structural Equation Model (SEM) approach, specifically based on Partial Least Squares (PLS), a type of SEM that focuses on components or variance. The results of the research show that Sharia Literacy has a significantly positive effect on Interest in Saving, Returns have an effect but are not significant on Interest in Saving, Sharia Literacy and Returns have an effect but are not significant on Interest in Saving
Moving money
Authors: Montemezzo Stefania 
Published: June 2024

This chapter discusses how Renaissance merchants could shift capital, both to move and sell merchandise, and to finance their own travels, over long distances. The strategic use of cash, bills of exchange, and barter systems enabled them to circumvent the prevalent issues of coin scarcity. This complex approach was particularly advantageous during long‑distance travel and when engaging with foreign markets or appointing representatives in other regions. Through such means, they ensured a continuous flow of goods and capital, sustaining their commercial activities across territorial boundaries. The different methods of payment used by Venetian merchants in the late fifteenth century in order to strengthen their firms and avoid unnecessary capital exposure are examined in this analysis, which is based on integrated information from companies’ account books and merchants’ letters. The case studies examine three ledgers from the second half of the fifteenth century and belonging to two well‑known merchant families, the Foscaris and the Michiels, as well as merchant letters written and received by Marco Bembo in the 1480s, in order to analyse the patterns characterising capital mobility and the differentiated methods of payment used in various European and Mediterranean hubs.
A broker’s escape
Authors: Wilke Carsten L. 
Published: June 2024

During the war years of the mid‑seventeenth century, Portuguese Jewish merchants in France undertook contraband business in Spain through a Castilian middleman, the poet Antonio Enríquez Gómez (c. 1600–1663), a refugee from the Inquisition who had become an honoured member of the “Portuguese Nation” in Rouen. When, in 1649, the Fronde rebellion in Normandy and a plague in Andalusia generated economic turmoil, Enríquez Gómez dropped out of the Jewish network and transferred his capital to Spain, thereby evading repayment of some substantial loans received from his business associates. While living as a rentier in Granada and Seville under the false name of Don Fernando de Zárate, the poet foiled the parallel efforts undertaken by the Inquisition and his creditors to hunt him down. But even though he also faced unexpected challenges in the form of predatory taxation imposed by King Philip IV, and an unreliable son‑in‑law administering his fortune from Madrid, he felt at leisure to write a vast oeuvre for the theatre, to collect religious paintings and to maintain a young concubine, while still providing for the economic needs of his wife, who had stayed abroad. This study reconstructs the financial arrangements that allowed this successful repatriate to reap the enormous sum of eighty thousand pesos from his capital transfers between two warring kingdoms. As I will conclude from this extraordinary but exemplary case, the ingenious plot developed its own momentum and dictated the twists of its author’s life, which after twelve years in disguise ended in a cell of the Seville Holy Office. The abundant Inquisitorial information on Enríquez Gómez’s business transactions is supplemented by information from notarial deeds discovered in Rouen.
Gifts and livelihoods of Safavid emissaries in early seventeenth‑century Spain
Authors: Cutillas José 
Published: June 2024

During the first quarter of the seventeenth century, goods and people circulated between Safavid Iran and the Spanish monarchy at unprecedented levels. However, relatively little analysis has been devoted to the circulating of objects and artefacts and to the people involved in practices of international diplomacy between these kingdoms, even though the diplomatic entanglements created by sending emissaries and ambassadors from Safavid Iran to the Spanish court gave rise to multiple problems. This article aims to highlight, on the one hand, the problems faced by these emissaries on their missions to the peninsular territories, specifically focusing on the case of Khvāja Safar, and, on the other hand and linked to the circulation of goods, the problems the court of Madrid faced when selecting and preparing its gift to Shāh ʿAbbās. As these two examples show, the diplomatic practices of the European courts, and especially the court of Madrid, differed from the Islamic customs in the early modern period. This contribution consequently aims to explore the difficulties that the Spanish court encountered in dealing with transcultural procedures and to showcase the socio‑political and cultural complexity that affected relations between the two kingdoms.
Circulating capital, correspondences, and campaigners
Authors: Nalbantian Tsolin 
Published: June 2024

In 1956, the Armenian Church in Beirut, Lebanon, one of the two sees of the Armenian Orthodox Church, elected as its leader an outspoken anti‑communist, Archbishop Zareh of Aleppo. Archbishop Vasken, the leader of the other see, located in Echmiadzin in the Armenian Soviet Socialist Republic (ASSR), fervently opposed the election. Aside from issuing official calls to delay it, he travelled to Beirut in an attempt to garner support from both the Lebanese government and the Armenian community and prevent the election. When this attempt failed, and Zareh was indeed elected, Vasken travelled to Egypt to meet members of the Armenian community and the Egyptian President, Gamal Abd al‑Nasser. Meanwhile, chaos ensued in Beirut, including strikes and protests, and the Armenian monastery complex was taken over by supporters and detractors of the election.This chapter examines the correspondences between the Cilician See and other Armenian ecclesiastic figures, Armenian lay people, and government representatives and political figures, centring on the build‑up, occurrence, and aftermath of the election. It shows how opposition to and support of the election reflected dissent within the larger Armenian population, which was embroiled in internal struggles for power in a post‑Genocide nation‑state landscape. Using the Cold War as a backdrop, it likewise demonstrates how a transnational minority community was able to circulate and assert authority in various innovative ways, which affected not only the Middle East region, but also areas far beyond. In foregrounding the active engagement of transnational Armenians in a less and less insular ecclesiastic affair, this study also broadens our understanding of the Armenian diaspora after the Armenian Genocide.
The Ahl Al‑Kithãb’s businesses: economic and religious connections in the Maghrib World (1766–1822)
Authors: Afonso Jorge 
Published: June 2024

The approaches adopted to rescue captives in the Algiers Regency and guarantee the supply of cereals historically marked relations between Portugal and the Maghrib. Documentation currently available in Portuguese archives has made it possible to evaluate Ahl Al‑Kithãb involvement in these matters. From the establishing of Essaouira until the final years of the reign of Mawlay Sulayman, and from Portuguese envoys’ first voyages to the Regency in the eighteenth century until the Algiers Peace Treaty of 1813, Sephardic Jewish networks proved to be essential in Portuguese policy towards the Maghrib, with the Livorno Jews in Algiers, the Tujjãr al‑Sultan in the Alawid Empire and the Sephardic Jews from Gibraltar surpassing inter‑religious conflicts and using their European connections to transfer funds and goods from the sometimes insecure Maghrib to the safety of Sephardic settlements across Europe.
Un théoricien libéral de la « colonisation intérieure » : Max Sering entre l’Alsace et la Posnanie, en passant par les grandes plaines de l’Amérique
Authors: Nelson Robert L. 
Published: June 2024

Cette contribution s’intéresse à l’un des plus importants théoriciens de la « colonisation intérieure », Max Sering (1858-1939). Il a été influencé de manière décisive par sa formation à l’Université Kaiser Wilhelm de Strasbourg auprès des économistes nationaux Georg Friedrich Knapp et Gustav Schmoller, libéraux de gauche, et qui plaidaient pour une exploitation rationnelle des grandes exploitations agricoles sur l’arrière-plan d’un espace alsacien trop densément peuplé. Lors d’une mission en Amérique du Nord en 1883, Sering avait vu une réalisation de cet idéal, les fermes de 160 acres (67 hectares) créées par le Homestead Act (1862), et qui avaient repoussé la frontière des terres colonisées de plus en plus vers l’ouest. À son retour en Allemagne, il s’est battu pour une mise en œuvre pratique d’une « colonisation intérieure » moderne dans les provinces orientales de l’Empire, la Posnanie et la Prusse-Occidentale. Là, les propriétés possédées par les junkers étaient exploitées par des travailleurs saisonniers polonais, une solution qui n’était avantageuse ni sur le plan économique ni sur le plan politique. Le pouvoir politique des junkers ne permit cependant pas de réforme en profondeur. Les efforts intensifiés à partir de 1886 pour racheter des biens polonais et les distribuer à des colons allemands furent tout aussi infructueux. Les victoires allemandes pendant la Première Guerre mondiale semblaient dans un premier temps permettre une solution qui prévoyait un déplacement à grande échelle de la population polonaise des provinces orientales prussiennes vers les territoires « vides » créés par le traité de Brest-Litovsk et contrôlés par l’Empire. Mais il n’était plus question d’y penser après la défaite de l’Allemagne. Sering aurait certes protesté contre les plans brutaux de colonisation de l’Europe de l’Est par les nazis – mais il est difficile de nier qu’ils rejoignaient sur plus d’un point les positions qu’il avait défendues sur le déplacement de la population polonaise.
Approach to the patient with Gynecomastia: Beyond the basics
Authors: Sharma Aditya , Srivastava Vivek , Pratap Arvind , Ansari Mumtaz Ahmad 
Published: June 2024

Abstract
Gynecomastia is a benign enlargement of the glandular tissue in the male breast caused by an increase in the ratio of estrogen to androgen activity. It can be classified as pathologic (resulting from medications or conditions such as androgen deficiency, hyperthyroidism, chronic renal disease, and testicular tumors) or physiologic, occurring regularly during infancy, puberty, and older age. Approximately 40% of causes of gynecomastia in adult men seeking consultation for the condition are caused by medications, and 25% are idiopathic.
This article provides a review of the epidemiology, etiology, and assessment of gynecomastia in adults, along with an overview of the condition in children and adolescents. It also discusses current concepts and recent advances in the management of gynecomastia.
An Immunological and Molecular Study to Investigate the Genes (β-globin and HBA1F) in Patients with Thalassemia in Najaf Governorate
Authors: Ibrahim Hussein Fadi , Mahdi Azhar Salih , Al Fatlawi Sabah N. Mohammed , Harrewee Ahmed Obaid , Hameed Raghdah Maytham 
Published: June 2024

Abstract

BACKGROUND:
Thalassemia, a hereditary blood disorder, poses a significant health challenge globally. This study delves into the prevalence and characteristics of thalassemia, emphasizing the need for enhanced awareness and diagnostic measures, particularly in regions with high prevalence. The primary objective is to comprehensively investigate thalassemia, focusing on genetic mutations and hemoglobin (Hb) dynamics. The specific goals include identifying gene mutations through conventional polymerase chain reaction (PCR) and exploring the correlations between different Hb types.

METHODS:
Blood samples, totaling three milliliters for ethylenediaminetetraacetic acid tubes and 2 ml for gel tubes, were collected from thalassemia patients and a control group. Genomic DNA was extracted for conventional PCR analysis targeting α and β-globin (HBB) genes. The specific primers were designed, and PCR products were electrophoresed for the gene detection. Demographic characteristics were recorded, and Hb electrophoresis was performed to assess HbA, HbA2, and HbF levels.

RESULTS:
The study revealed the presence of the HBB gene in 100% of thalassemia patients causing beta-thalassemia, contrasting with the control group. The absence of the HBA1-F gene in alpha-thalassemia patients was observed. Demographic analysis showed no significant age or gender differences between the two groups. Thalassemia patients, analyzed alongside the control group, exhibit elevated HbA2 levels (2.7%–6.6%) and increased HbF levels (2%–12.1%), surpassing normal ranges (HbA2: 2%–3%, HbF: 0.8%–2%).

CONCLUSION:
The study confirms HBB gene association and proposes HBA1-F absence as an alpha-thalassemia diagnostic marker. Distinctive Hb patterns in thalassemia patients, highlighted by robust negative correlations (HbA-HbA2) and moderate correlations (HbA-HbF), advance diagnostic and management strategies for beta-thalassemia.
Biochemically Characterization of Clinically Impactful Bacteria in Baby Food Items Along with their Drug Susceptibility Pattern
Authors: Al Mahmud  , Jahan Marufa , Sultana Raquiba , Nayema Jannatul , Emu Esrat Tajrin , Shornil Md. Albi-An-Bashar , Nur Ifra Tun , Acharjee Mrityunjoy 
Published: June 2024

Abstract

BACKGROUND:
Millions of babies worldwide are fed powdered formula and ready-to-eat baby food from birth during the first 2 years of life. The high nutritional content of such food items makes them an excellent growth medium for the growth of potential foodborne pathogens.

METHODS:
Considering the child health/public health matter, the present study attempted to evaluate the microbiological quality of commonly consumed baby food items along with their drug susceptibility pattern of the isolated bacteria through conventional and cultural methods as well as Kirby–Bauer methods, respectively.

RESULTS:
The investigation revealed that all samples were found to be contaminated with heterotrophic bacteria within the range of 103–105 CFU/g, particularly formula milk and optimal milk showed maximum contamination up to 106 CFU/g. Pseudomonas spp. displayed significantly high growth in all samples, whereas Staphylococcus spp. was identified in oats, formula milk, and optimal milk. Bacillus spp. was found in cerelac, apple Puree, formula milk, and optimal milk. Notably, Salmonella spp. was absent in all samples. In addition, Vibrio spp. was estimated in formula milk up to 102 CFU/g. Meanwhile, Shigella spp. was detected in formula milk and optimal milk. Most of the isolates exhibited resistance against a wide range of antibiotics. Only STR (10 μg), GEN (10 μg), AZM (15 μg), and NA (5 μg) exhibited the efficacy against the bacterial growth.

CONCLUSION:
These findings underscore the importance of strict hygiene and safety practices in the food industry to mitigate the health risks associated with microbial contamination in baby foods. Furthermore, prudent antibiotic use is crucial to combat emerging resistance and ensure the safety of these products for consumers.