bluuebunny/crossref_metadata_2025_split huggingface dataset:
احتساب المخاطر الائتمانية المتوقعة وفق معيار IFRS9 وانعكاساته في حجم الائتمان بالتطبيق في المصرف الاهلي العراقي
Authors: شاكر Montadar , هاشم Saddam 
Published: February 2024

البحث يركز على احتساب المخاطر الائتمانية المتوقعة وفقًا لمعيار IFRS9 9 وكيفية تطبيق هذا المعيار في المصرف الأهلي العراقي. IFRS9هو معيار محاسبة يتعامل مع التصنيف والقيمة المالية للأصول المالية وإدارة المخاطر المتعلقة بها. تتطلب معايير المحاسبة الحديثة مراعاة المخاطر المالية المترتبة على القروض والمنتجات المالية الأخرى التي يمتلكها المصرف. يهدف معيار IFRS9 9 إلى تقديم نظام شامل لإدارة المخاطر المتعلقة بالائتمان وتقديم تقدير محتمل للخسائر المتوقعة على القروض والمنتجات المالية الأخرى. تتضمن عملية حساب المخاطر الائتمانية المتوقعة بمعيار IFRS9 9 عدة خطوات رئيسية. أولاً، يجب تصنيف المنتجات المالية وفقًا لدرجة المخاطر المتوقعة. هذا التصنيف يستند إلى المعلومات الكمية والنوعية ذات الصلة بالمصرف وتقدير المخاطر الائتمانية لكل فئة. بعد ذلك، يتم تحديد حجم الائتمان المتوقع لكل فئة بناءً على نماذج التنبؤ وتقديرات المخاطر. هذه النماذج تستند إلى مجموعة من المعايير المحاسبية والاقتصادية والأعمال التجارية. يتم استخدام البيانات التاريخية والمعلومات الراهنة لتحديد حجم الائتمان المتوقع والمخاطر المحتملة المترتبة على المحافظ المالية. وفقًا للمعايير المحاسبية، يجب أن تقوم المصارف بإدراج حجم الائتمان المتوقع في التقارير المالية الدورية وتحديثه باستمرار. يساعد ذلك الجهات الخارجية، مثل المستثمرين والجهات الرقابية، على فهم مدى تعرض المصرف للمخاطر الائتمانية وكفاءة إدارة المخاطر في المصرف. تنعكس هذه العملية في حجم الائتمان بالتطبيق في المصرف الأهلي العراقي بتحسين فهم المصرف للمخاطر الائتمانية وبالتالي القدرة على اتخاذ قرارات أفضل في منح القروض وإدارة المخاطر. يساعد تقدير المخاطر الائتمانية المتوقعة أيضًا في تعزيز كفاءة رأس المال وإدارة الأرباح، ان هدف هذا البحث هو دراسة احتساب المخاطر الائتمانية المتوقعة وفقًا لمعيار IFRS9 وتحليل تأثيرها على حجم الائتمان في تطبيقها في المصرف الأهلي العراقي. يتم التركيز على فهم تفاصيل المعيار وكيفية تطبيقه لتحسين إدارة المخاطر واتخاذ قرارات أفضل في منح القروض. من خلال هذا البحث، توصلنا إلى الاستنتاج أن احتساب المخاطر الائتمانية المتوقعة وفقًا لمعيار IFRS9 يساهم في تعزيز فهم المصرف للمخاطر الائتمانية وتحسين كفاءته في إدارة المخاطر، كما يساعد التطبيق الصحيح للمعيار في تقديم تقارير مالية أكثر شفافية وقدرة على التنبؤ بالخسائر المحتملة. بناءً على النتائج المستخلصة، يوجد بعض التوصيات لتحسين إدارة المخاطر في المصرف الأهلي العراقي وتطبيق معيار IFRS9 9. ينبغي على المصرف تعزيز قدراته التقنية لجمع وتحليل البيانات المالية والتصنيفات الائتمانية بطريقة أكثر دقة وفعالية، كما ينبغي على المصرف توفير التدريب المستمر للموظفين حول المعيار وطرق تنفيذه واستخدام النماذج التنبؤية المناسبة لحساب المخاطر الائتمانية المتوقعة. تعزيز التوعية والتفاهم لدى الموظفين سيسهم في تحسين قدرتهم على التعامل مع التحديات المتعلقة بتطبيق المعيار، أخيرًا، ينبغي على المصرف أن يقوم بتقديم التقارير المالية بصورة منظمة وشفافة، توضح حجم الائتمان المتوقع والمخاطر المحتملة المترتبة على هذا الحجم. هذا سيساعد المستثمرين والجهات الرقابية على فهم مدى تعرض المصرف للمخاطر الائتمانية وكفاءة إدارة المخاطر في المصرف.
PENINGKATAN PENGETAHUAN BISNIS MELALUI PELATIHAN PENYUSUNAN BUSINESS MODEL KANVAS PADA UMKM RENGGINANG DI KELURAHAN RONTU KOTA BIMA
Authors: Aprianti Kartin , Alladin Dwi , Wulandari Ainun 
Published: February 2024

Tujuan
dari
edukasi
dan
pelatihan
penyusunan bisnis model canvas yaitu untuk memberikan wawasan pada pelaku usaha UMKM
rengginang
dalam mengelola bisnis dan meningkatkan daya saing usahanya di tengah persaingan yang ketat. Perencanaan strategi bisnis dengan menggunakan bisnis model canvas dapat mempermudah pelaku usaha menentukan cara untuk mencapai tujuan bisnisnya yaitu keuntungan dan bisnis yang berkesinambungan serta memiliki daya saing.
Tujuan pengabdian masyarakat
ini adalah untuk memberikan edukasi mengenai bisnis dan perencanaan bisnis serta membantu pelaku
UMKM
rengginang
dalam menyusun dan mengoptimalkan perencanaan pengembangan bisnisnnya. Metode yang digunakan
adalah melaksanakan pengabdian masyarakat dalam bentuk sosialisasi secara langsung dengan mendatangi rumah pelaku UMKM. Sosialisasi ini diwujudkan dalam bentuk ceramah terkait materi dan pelatihan pembuatan
Bisnis Model Canvas (BMC). Hasil yang diperoleh pelaku UMKM
rengginang
dapat membuat perencanaan bisnis dengan pembuatan Bisnis Model Canvas (BMC).
PELAKSANAAN METODE PARTNER PADA PROGRAM TAHFIDZ QUR’AN DI RUMAH TAHFIDZ GEMAR AKHWAT MEDAN
Authors: Tawarni  
Published: February 2024

ABSTRAK
Penelitian ini dilatar belakangi dengan rasa keingintahuan mengenai bagaimana efektivitas metode partner pada program Qur’an di Rumah Tahfidz Gemar Akhwat Medan, terutama dalam menjaga konsistensi belajar, meningkatkan kualitas hafalan, dan mengatasi kendala yang dihadapi oleh para santri, terutama mereka yang memiliki aktivitas kuliah atau pekerjaan yang padat. Penelitian ini bertujuan untuk: 1) mengetahui apa konsep metode partner pada program tahfidz Qur’an, 2) mengetahui bagaimana pelaksanaan metode partner pada program tahfidz Qur’an, 3) mengetahui apa saja kendala yang dihadapi serta faktor pendukung dan penghambat dalam pelaksanaan metode partner. Penelitian ini adalah penelitian kualitatif. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Adapun teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pelaksanaan metode partner dilaksanakan setelah halaqoh. Penelitian ini juga menunjukkan bahwa pemilihan pasangan muroja’ah dilakukan dengan mempertimbangkan jumlah juz yang hafalnnya mendekati, karakkter santri, dan kesibukan santri. Santri kemudian diminta menyetorkan hafalan lama dan baru ke partner mereka 1 juz setiap hari senin-jum’at sedangkan hari sabtu dimana pasangan partner diminta menyetor hafalan ke partner 3 juz peorang.
Kata kunci: Pelaksanaan; Metode Partner; Tahfidz Qur’an

ABSTRACT
This research was motivated by curiosity regarding the effectiveness of the partner method in the Qur'an program at Rumah Tahfidz Gemar Akhwat Medan, especially in maintaining learning consistency, improving the quality of memorization, and overcoming obstacles faced by students, especially those who have lecture activities or solid job. This research aims to: 1) find out what the concept of the partner method is in the tahfidz Qur'an program, 2) find out how the partner method is implemented in the tahfidz Qur'an program, 3) find out what obstacles are faced as well as supporting and inhibiting factors in implementing the partner method . This research is qualitative research. This type of research is a qualitative descriptive research. The data collection techniques through observation, interviews and documentation. The results of this study indicate that the implementation of the partner method is carried out after the halaqoh. This research also shows that the selection of muroja'ah partners is carried out by considering the number of juz that are close to memorized, the character of the students, and the activities of the students. Students are then asked to deposit old and new memorization to their partners, 1 juz every Monday-Friday, while on Saturdays, partners are asked to deposit memorization to their partner, 3 juz per person.
Keywords: Implementation; Partner Method; Tahfidz Qur'an
High Public Debt in Japan: The Institutional Quality Perspective
Authors: Ullah Attia Aman , Mehmood Waqar , Mohd-Rashid Rasidah , Patwari Atul Karim , Attiqa Aman-Ullah 
Published: February 2024

This study aims to look at the long-term and short-term links between institutions' quality and public debt. The analysis seeks to shed light on two key aspects: firstly, the influence of country-level institutional quality on public debt, and secondly, the duration of the effects or shocks caused by this relationship. This research employs time-series data spanning from 1996 to 2017 to examine the relationship between institutional quality at the country level and public debt in Japan. Various econometric techniques were employed to analyse the determinants of public debt in Japan, including ’The Unit Root Test, Johansen's Co-integration Analysis, Vector Error Correction (VEC) Model, Variance Decomposition, Impulse Response Analysis, Pairwise Granger Causality Test, and The Toda-Yamamoto Model’. The results of the estimation demonstrate a statistically significant correlation between country-level institutional quality and public debt, both in the long and short term. The evidence indicates that factors such as Voice and Accountability (VA), Political Stability (PS), Government Effectiveness (GE), and Regulatory Quality (RQ) have a negative and statistically significant impact on public debt. Conversely, the Rule of Law (RL) and Control of Corruption (CC) exhibit a positive and statistically significant influence on public debt. The occurrence of public debt can frequently be attributed to the insufficient focus of policymakers, which can be attributed to governance deficiencies. Hence, the implementation of public debt management is necessary to mitigate the possibility of default. The findings indicate that it would be advisable for Japan to enact comprehensive policies aimed at mitigating public debt.
Dietary Diversity and Nutritional status of teachers in Ogun state, Nigeria
Authors: Ilo Jumoke , Okolosi Joel , Solana Olorunfunmi , Chukwuka Olutayo , Uthman-Akinhanmi Yewande , Fakile Oluwapamilerin 
Published: February 2024

Background: Diversity in the diet is essential for preserving people's general health and well-being. The nutritional status and dietary diversity of teachers in Yewa North Local Government, Ogun State, Nigeria, are evaluated in this study.
Materials and Methods: Data from a sample of 390 teachers, ages 25 to 60, was gathered using a cross-sectional study approach. Questionnaires given by interviewers were used to collect data on demographics, socioeconomic status, and dietary diversity based on food groups. Additionally, anthropometric data such as height, weight, and visceral fat were obtained.
Results: The findings demonstrated that a sizable fraction of the participants had low dietary diversity, which suggests that they consumed a restricted range of foods. Gender and nutritional diversity also showed a strong correlation, with females having higher levels of food diversity than males. A considerable portion of the participants were classified as underweight, overweight, or obese. It was shown that there was a substantial correlation between gender and BMI, with more men being underweight and overweight and more women being obese. Most respondents had normal levels of visceral fat, however, there was a substantial gender difference in visceral fat, with more males having high levels and more females having normal levels.
Conclusion: Since inadequate dietary diversity and abnormal nutritional status might raise the risk of chronic diseases like obesity and diabetes, these findings have significant implications for the health and well-being of teachers.
AVALIAÇÃO DO PROCESSO DE PRODUÇÃO DE MICROALGAS DO SEMIÁRIDO E LITORAL ALAGOANO VISANDO À PRODUÇÃO DE BIODIESEL
Authors: Amara Cecilia GUEDES Elica , RÊGO Eveline da Silva Mendonça , Da Silva COSTA Manoel Messias , Rodrigues CARNEIRO Victor Andrey , Rodrigues da SILVA Alson David , Le CAMPION Gabriel Louis , Rosas Garcia ALMEIDA Renata Maria 
Published: February 2024

Biodiesel a partir de organismos unicelulares é tecnicamente viável quando as condições de cultivo são satisfatórias favorecidas por meios sintéticos e naturais que desempenham importantes funções para o crescimento das culturas e aumento da biomassa. As variáveis abióticas, como pH e temperatura, podem implicar no crescimento das espécies cultivadas. A referida pesquisa teve como ojetivo ampliar os conhecimentos acerca de cultivos de microalgas em laboratório, a partir, de espécies isoladas e cultivadas em diferentes meios de cultivo (sintéticos/naturais) bem como a obtenção de óleos e lipídeos, por processos de extração com solvente “hexano”, e caracterização do óleos obtidos via “transesterificação. As microalgas foram obtidas por meio de arrastos horizontais subsuperficiais com duração de cinco minutos, com rede de plâncton de malha de 20μm,em açudes de regiões do Semiárido e tanques de cultivo de tilapia na praia de Ipioca. O material utilizado para identificação das microalgas, foi fixado em formol neutro a 4%. As amostras destinadas ao cultivo, foram transportadas assepticamente sob aeração.O filo Chlorophyta foi o melhor representado com 45 táxons (64%). Verificamos que as microalgas quando cultivadas em laboratório sob condições controladas e meios sintéticos em quantidades adequadas, podem favorecer o crescimento satisfatório das culturas, a depender da espécie cultivada. Dentre as clorofíceas, foi possível o isolamento dos gêneros Desmodesmus sp., e Westella botryoides (West) De Wildeman. Os meios utilizados influenciaram sobre as taxas de crescimento das microalgas cultivadas. Os percentuais de óleo e lípideos das amostras, foram de 2,63% e 96,68%, respectivamente.
INTELLIGENCE SOCIAL MEDIA ANALYTICS PADA PEMERINTAH KOTA MAKASSAR PERIODE AGUSTUS-SEPTEMBER 2023
Authors: Anwar  , Nursalim  , Jeffry Jeffry 
Published: February 2024

Perkembangan teknologi informasi dan komunikasi, media sosial telah menjadi salah satu sumber utama informasi dan wadah ekspresi masyarakat, warga Makassar aktif berpartisipasi dalam berbagai platform media sosial seperti Facebook dan Instagram, menjadikannya sumber data yang berharga untuk memahami pandangan, kebutuhan, dan isu-isu yang sedang berkembang dalam komunitas. Dengan menggunakan teknik web scraping dan API (Application Programming Interface) untuk pengumpulan data, teknik analisis data meliputi analisis sentiment, analisis temporal untuk mengidentifikasi tren, analisis jaringan sosial untuk memahami hubungan antar entitas di media sosial, dan analisis tekstual untuk mengidentifikasi topik atau entitas penting dalam teks dengan pengkasifikasian menggunakan algoritma Naïve bayes. Dalam periode Agustus sampai September 2023, ditemukan sentiment positif sebesar 55,07%, sentiment negatif 21,01%, sentiment netral 23,92 dari jumlah post 2.666, jumlah interaksi 110.25, dengan melibatkan 754 akun yang berpartisipasi dalam berbagai isu yang dianalisis
Pengaruh Intoleransi Ketidakpastian Terhadap Cyberchondria Pada Dewasa Awal Pengguna Internet
Authors: Fadila Novi , Dwatra Free Dirga 
Published: February 2024

Penelitian ini bertujuan untuk mengetahui pengaruh intoleransi ketidakpastian terhadap cyberchondria pada dewasa awal pengguna internet. Penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan sampel yang digunakan yaitu purposive sampling. Penelitian ini memiliki sampel sebanyak 138 orang dewasa awal di Kota Padang. Adapun metode pengumpulan data pada penelitian ini menggunakan kuesioner yang disebarkan melali link google form. Instrumen penelitian menggunakan skala intoleransi ketidakpastian yaitu Intolerance of Uncertainty Scale- Short Form ( IUS-12) dengan jumlah item sebanyak 12 butir yang telah diterjemahkan oleh Bagaskara (2009) dan skala cyberchondria yaitu Cyberchondria Severity Scale (CSS) dengan jumlah item sebanyak 30 butir yang telah dimodifikasi oleh Aulia (2019). Hasil analisis data menggunakan analisis regresi linear sederhana menunjukkan bahwa Ho ditolak dan Ha diterima dengan nilai r-square sebesar 0,189 yang menunjukkan bahwa adanya pengaruh yang positif antara intoleransi ketidakpastian terhadap cyberchondria Semakin tinggi intoleransi ketidakpastian individu maka semakin tinggi cyberchondria pada individu, begitupun sebaliknya semakin rendah intoleransi ketidakpastian maka semakin rendah cyberchndria pada individu.
Estratégias para o enfrentamento da COVID-19 em unidades prisionais: uma scoping review
Authors: Santos Rafael da Costa , Barbosa Lindemberg Arruda , Lins Maria Laura Rodrigues , Souto Rafaella Queiroga , Costa Gabriela Maria Cavalcanti 
Published: February 2024

Introdução: A precariedade da saúde dos presos nas penitenciárias demonstra uma condição muito propícia para a propagação de vírus. Objetivo: Mapear na literatura científica, as ações realizadas por profissionais de saúde em unidades prisionais, para enfrentamento da covid-19. Método: Scoping review, guiada pelas recomendações do Joanna Briggs Institute e estruturada a partir do acrônimo População, Conceito e Contexto. As buscas foram realizadas em 11 bases de dados, tendo como critério de inclusão estudos nos idiomas inglês, português e espanhol; publicações 2019/2020 e disponíveis na íntegra. Para seleção dos estudos foi utilizado o diagrama de fluxo Preferred Reporting Items for Systematic reviews and Meta-Analyses extension for Scoping Reviews. Foram encontrados 1624 estudos, destes, 13 foram elegíves para a revisão. Resultados: A partir da análise dos estudos emergiram duas categorias: a primeira, diagnóstico/controle que apresentou como estratégias propostas o isolamento, triagem, melhoria do saneamento básico, educação, distanciamento social, utilização de equipamentos de proteção individual, reforço das medidas de ventilação e o uso da conexão remota; e, a segunda, tratamento que englobou o rastreio, suporte e medicalização dos sintomas pertinentes da patologia atrelados a uma assistência emocional. Conclusão: as análises realizadas sinalizam a necessidade de elaboração de procedimento operacional padrão que sistematize a assistência, incluindo ações de prevenção, diagnóstico/controle e tratamento do SARS-CoV-2 dentro do sistema penitenciário, apresentando sumariamente ações prioritárias a serem realizadas, as urgências necessárias e o fluxo nos serviços da rede de atenção dos sistemas de saúde.
Niche Construction
Authors: Odling-Smee John 
Published: February 2024

How niche construction theory extends evolutionary theory beyond natural selection to a more general theory about the coevolution of organisms with their environments.
In Niche Construction, John Odling-Smee, the leading authority on niche construction theory, extends evolutionary theory from an explanation of how populations of organisms respond to natural selection pressures in their environments to a more general theory about the coevolution of organisms with their environments. Organisms, he shows, cause changes in their local external environments by interacting with them, thereby contributing in fundamental ways to their own and one another's evolution. This book applies niche construction theory to current problems such as human-induced global warming and suggests how humans might contribute positively to the future evolution of life on Earth.
Odling-Smee explains how orthodox evolutionary theory falls short in two ways. First, it does not describe how organisms contribute to their own and one another's evolution through their environment-changing niche constructing activities. Second, it fails to explain how genetic evolution can give rise to supplementary knowledge-gaining processes in many species. These include certain developmental processes in individual organisms and socio-cultural processes in animals, including humans. Neo-Darwinism, the author writes, assesses the fitness of individual organisms in populations in terms of their capacity to survive and reproduce, but without attributing these capacities to the active, purposeful agency of organisms. He argues that the purposeful agency of individual organisms plays a central role in evolution. He also discusses the relationship of an organism's energy-consuming activities and the second law of thermodynamics.
The Computable City
Authors: Batty Michael 
Published: February 2024

How computers simulate cities and how they are also being embedded in cities, changing our behavior and the way in which cities evolve.
At every stage in the history of computers and communications, it is safe to say we have been unable to predict what happens next. When computers first appeared nearly seventy-five years ago, primitive computer models were used to help understand and plan cities, but as computers became faster, smaller, more powerful, and ever more ubiquitous, cities themselves began to embrace them. As a result, the smart city emerged. In The Computable City, Michael Batty investigates the circularity of this peculiar evolution: how computers and communications changed the very nature of our city models, which, in turn, are used to simulate systems composed of those same computers.
Batty first charts the origins of computers and examines how our computational urban models have developed and how they have been enriched by computer graphics. He then explores the sequence of digital revolutions and how they are converging, focusing on continual changes in new technologies, as well as the twenty-first-century surge in social media, platform economies, and the planning of the smart city. He concludes by revisiting the digital transformation as it continues to confound us, with the understanding that the city, now a high-frequency twenty-four-hour version of itself, changes our understanding of what is possible.
A History of Bodies, Brains, and Minds
Authors: Aboitiz Francisco 
Published: February 2024

A panoramic view of the evolution of life on our planet, from its origins to humanity's future.
In A History of Bodies, Brains, and Minds, Francisco Aboitiz provides a brief history of life, the brain, and cognition, from the earliest living beings to our own species. The author proceeds from the basic premise that, since evolution by natural selection is the process underlying the origin of life and its evolution on earth, the brain—and thus our minds—must also be the result of biological evolution. The aim of this book is to narrate how animal bodies came to be built with their nervous systems and how our species evolved with culture, technology, language, and consciousness.
The book is organized in four parts, each delving into a different aspect of evolutionary development:
• Definitions lays the groundwork by discussing the principles of biological evolution and explores the definition and mechanisms of life itself.
• Beginnings describes the origins of life, starting from the emergence of the first cells to the development of neurons as the building blocks for brain networks.
• The Rise of Bodies and Brains examines the evolution of animals with bilateral symmetry, the emergence of chordates and vertebrates, and the expansion and diversification of the vertebrate brain.
• A Singular Ape explores Homo sapiens and our species' unique traits, such as bipedality, tool use, culture, language, communication, and consciousness.
Comprehensive and deeply insightful, this book helps us understand our place in the natural world and the cosmos—as well as what the future might hold for life on earth.
The Cognitive Life of Maps
Authors: Casati Roberto 
Published: February 2024

The “mapness of maps”—how maps live in interaction with their users, and what this tells us about what they are and how they work.
In a sense, maps are temporarily alive for those who design, draw, and use them. They have, for the moment, a cognitive life. To grapple with what this means—to ask how maps can be alive, and what kind of life they have—is to explore the core question of what maps are. And this is what Roberto Casati does in The Cognitive Life of Maps, in the process assembling the conceptual tools for understanding why maps have the power they have, why they are so widely used, and how we use (and misuse) them.
Drawing on insights from cognitive science and philosophy of mind, Casati considers the main claims around what maps are and how they work—their specific syntax, peculiar semantics, and pragmatics. He proposes a series of steps that can lead to a precise theory of maps, one that reveals what maps have in common with diagrams, pictures, and texts, and what makes them different. This minimal theory of maps helps us to see maps nested in many cognitive artifacts—clock faces, musical notation, writing, calendars, and numerical series, for instance. It also allows us to tackle the issue of the territorialization of maps—to show how maps can be used to draw specific spatial inferences about territories. From the mechanics of maps used for navigation to the differences and similarities between maps and pictures and models, Casati's ambitious work is a cognitive map in its own right, charting the way to a new understanding of what maps mean.