bluuebunny/crossref_metadata_2025_split huggingface dataset:
About the Settlement of the City of Ufa-II: To the 70th Anniversary of Scientific Research
Authors: Protsenko A. S. , Safuanov F. F. 
Published: March 2024

Purpose. The settlement of Ufa-II is a reference monument of the early Middle Ages of the Southern Urals. The work introduces the latest materials from the site into academic discourse.Results. The obtained materials complement the picture of the development of the immediate surroundings of the Ufa-II settlement. The thickness of the cultural layer in the study area was more than 1 m, which suggests that the site had been in operation for quite a long time. Data on the archaeozoological collection and the results of a morphological and chemical-analytical study of the soil cover are presented. The osteological material is highly fragmented, it bears traces of cuts and appears to be kitchen remains. The species composition is represented by 4 domestic animal species. The cultural layer in its chemical composition is characterized by an increased content of gross phosphorus, and the content of humus, total nitrogen, mobile forms of phosphorus and potassium corresponds to background natural soils. The total thickness of the cultural layer of the monument in this profile is an average of 110 cm. The overlying layers were formed at a later time.Conclusion. The studies made it possible to establish the presence and thickness of the cultural layer. The obtained materials indicate that in the early Middle Ages, the area around the citadel of the settlement was actively developed by the tribes of the Bakhmutin and Turbaslin archaeological culture in the period of the 5th – 7th / 8th centuries.
Pengaruh Cash Conversion Cycle, Firm Size Dan Sales Growth Terhadap Profitabilitas Perusahaan
Authors: Herlindasari Feby , Champaca Mychelia 
Published: March 2024

<p class="JOURNALABSTRACT-KEY">Subsektor makanan dan minuman sebagai bagian dari sektor manufaktur mengalami penurunan profitabilitas akibat dampak-dampak yang muncul akibat pandemi. Perusahaan harus meningkatkan manajemen modal kerjanya agar perusahaan tetap dapat menghasilkan profit. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh siklus konversi kas, ukuran perusahahaan dan pertumbuan penjualan terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan periode observasi selama tahun 2018-2022. Penelitian ini menggunakan sampel sebanyak 24 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan dari hasil analisis menunjukan hasil bahwa diperoleh pengaruh signifikan negatif siklus konversi kas; pengaruh signifikan positif sales growth terhadap profitabilitas; serta pengaruh tidak signifikan firm size terhadap profitabilitas.</p>
Leasing in Russian agricultural economy: current stage of development
Authors: Kiritsa A. A. 
Published: March 2024

The purpose of the study is to analyze leasing sustainable development as the main investment mechanism of the Russian agrarian sector technical re-equipment. The author uses general scientific methods (analysis and synthesis, economic and statistical methods, graphical methods, etc.). The current state of the domestic agrarian sector technical equipment, the development of agricultural machinery leasing market development, issues and prospects for the use of agrarian leasing at the present stage have been considered. Considering the current situation in the domestic market, decreased prices for agricultural products and outstripping growth of prices for equipment, domestic agricultural producers need systemic state support to maintain the machinery and tractor fleet renewal pace. In conditions of agricultural machinery and investment resources for its reproduction deficit, leasing is one of the effective tools in solving the technical potential of the agricultural sector technical potential strengthening issues. The main promising areas of leasing mechanisms application, contributing to technical re-equipment acceleration in the agricultural sector have been proposed (sustainable development projects, national “green taxonomy”, “green” bonds; agricultural machinery market digitalization development; use of leasing mechanisms for the machinery and technology complexes development as a modern form of joint machinery use in agriculture). The proposed areas will ensure systemic development and acceleration of Russian agrarian sector technical re-equipment.
Ways to optimize income tax and their impact on income budgets of the constituent entities of the Russian Federation
Authors: Zotikov N. Z. 
Published: March 2024

The relevance of the study is conditioned by the role and place of profit tax in the regional budgets revenues. Unlike other taxes, the profit tax provides for many methods of tax optimization, the use of which will reduce the tax burden on a taxpayer and at the same time reduce regional budgets tax revenues. The state recognizes and accepts tax optimization if it is based on the current tax legislation provisions. Tax optimization means a taxpayer’s activity aimed at reducing tax payments and leading to an increase in the financial result, including the use of all tax benefits, tax exemptions, and other legal advantages provided by the current legislation. The application of some optimization methods depends on a taxpayer themselves, and some other ones depend on the regional authorities, for example, investment tax deduction. The purpose of the study is to analyze the practice of profit tax optimization methods application and their impact on budget revenues and organizations income. Common research methods have been applied such as analysis and synthesis, generalization, grouping, tabular method, etc. The article is based on the official data of the Federal State Statistics Service of the Russian Federation, the Ministry of Finance of the Russian Federation, and the Federal Tax Service of the Russian Federation, which ensures the reliability of the data used in the study.
A Case of a South African Municipality's Audit Opinion, Audit Implementation Plan, and Service Delivery
Authors: Ndlela Hlengiwe , Sibanda Mabutho , Nomala Bomi Cyril , Mvunabandi Jean Damascene 
Published: March 2024

Purpose: This study aimed to establish the perceptions of employees of a municipality in South Africa on how audit opinions are crafted into the audit implementation plan, and how such opinions affect service delivery.
Design/Methodology/Approach: The study adopted a quantitative approach using a questionnaire as a data collection instrument. A case study approach was used, with the questionnaire administered to only one municipality that had had an audit opinion in the past three years.
Findings: The study found that some staff were not aware of the existence of the Audit Implementation Plan in the municipality. However, the respondents acknowledged the implications of audit opinions for the municipality’s budget and service delivery. Furthermore, employees showed positive attitudes towards the effects of audit opinions on the municipality’s operations.
Implications/Originality/Value: The findings have implications for public governance and monitoring of audit implementation plans by municipalities.
Analysis of Domestic Violence against Women in Pakistan: Attitudinal Acceptance of Violence and its Associated Risk Factors
Authors: Mohammad Jan , Wasim Saima , Rizvi Syed Aamir Alam , Abideen Zain Ul 
Published: March 2024

Purpose: The purpose of this study is to determine the impact of attitudinal acceptance of violence (AAV) over observed violence (OV), including the impact of five factors on OV. The study aims to identify the impact of acceptance of violence and explore its consequences, if any. The independent variables (IV) in the study are self-esteem (SE), women empowerment (WE), locus of control (LoC), financial income (FI), number of people in the family (FS), and financial stress (FinST). The dependent variable (DV) is observed violence (OV). We are seeing the moderating effect of AAV over OV as well as the impact of IVs over the moderator AAV. Research design: The participants of the study are married women in the age bracket of 18–60 years. The sample size of the study is 205. The data was obtained primarily through an adopted, pre-tested, structured questionnaire. Data were analyzed using descriptive, correlation, and multiple regression. FinST and SE resulted in statistically significant impacts on OV, whereas there was no moderating impact of AAV among all the factors. Findings: The acceptance of violence by an individual woman differs vastly depending on personal perception, childhood experiences, education level, occupational type, the status of a dependency, and level of self-esteem. Women with high self-esteem are less likely to face violence; similarly, higher financial stress in the family increases the chances of observing violence. Practical Implications: The significance of this study is highlighted by the realization of the need for modification in the attitudinal acceptance of violence through changing Pakistan's educational policy. This study will help raise the bar for women and create awareness that violence should not be accepted.
Impact of Compliance with the International Financial Reporting Standard IFRS No. 9 on Financial Risk Reduction in Banks Listed on the Palestine Stock Exchange
Authors: Dorgham Maher M. , AlAfifi Ahmed A. M. , Abu Zaid Abed Allah Kh. 
Published: March 2024

Purpose - This study empirically investigates the impact of compliance with International Financial Reporting Standard (IFRS) No. 9 on reducing financial risks in the banks listed on the Palestine Stock Exchange.
Design/methodology/approach – The sample of study consists of all financial statements of the banks for the period 2015-2021 that met the study’s criteria. A simple linear regression test was used to examine the study’s hypotheses.
Findings - The findings of the study show a correlation between the compliance with IFRS No. 9 and the mitigation of financial risks in the banking sector. The study shows an adverse effect of the compliance with IFRS No. 9 on reducing credit and capital risks in the banks under study. It also found that there was an insignificant effect of the compliance with IFRS No. 9 on the reduction of exchange rate and interest rate risks in those banks, while the study observed a positive effect of the compliance with IFRS No. 9 on reducing liquidity risk in those banks.
Recommendation - The study recommended the necessity to develop and cultivate the banks’ human resources and work on increasing the awareness of the users of financial statements. The study also underscored the need for banks to bolster their capital reserves to meet the expected increase in provisions stipulated within IFRS No. 9.
Originality/value: Our research highlights the importance of underscored of banks to bolster their capital reserves to meet the expected increase in provisions stipulated within IFRS No. 9. and reducing financial risk in those banks
Heuristics Impact on Investment Decision Making of Individual Investors in Pakistan Stock Exchange
Authors: Khan Azam Anwar , Ahmad Usman 
Published: March 2024

Purpose: The Pakistan Stock Exchange is a medium for investment in Pakistan financial markets as well as in an international market and give an opportunity to investors in Pakistan to trade shares and contracts through brokers. This research investigates the behavioral factors that influence decision making of investors in PSX that contribute towards the success of PSX and as well as sometimes due to these factors make investment decision making of investors irrational.
Design/Methodology/Approach: The data analysis of the research is from use of the quantitative method using Smart PLS 4 using Partial Least Square by utilizing non probability convenience sampling through PSX brokers.
Findings: Findings of the research shows that Availability Heuristic, Representative Heuristic, Price Anchoring and Overconfidence heuristic have their influence on individual investor’s decision making at PSX.
Implications/Originality/Value: The study discovered that these psychological factors AH, RH, PAH and OCH influence the decision making of Pakistani investor. In the future, investors will need to recognize and understand how these psychological factors may affect their decision-making. By increasing awareness, investors may be able to strengthen the rationality of their investment decisions and, consequently, the efficiency of the market. It's also critical to comprehend how investors make decisions in different geographic and demographic contexts.
Naxçıvan Muxtar Respublikasında qan dövranı sistemi xəstəlikləri ilə bağlı ölümün ay və mövsüm dinamikası
Authors: Əzizov V.Ə. 
Published: March 2024

Məqsəd: Qan dövranı sistemi xəstəlikləri ilə bağlı ölüm riskinin mövsümdən asılı dəyişməsi ehtimalını qiymətləndirmək.
Materiallar: 2013-cü ildə Naxçıvan Muxtar Respublikasında qeydə alınmış 2036 ölüm hadisəsi barədə tibbi şəhadətləndirmə sənədləri.
Metodlar: Keyfiyyət əlamətlərinin təhlili metodları, təsviri statistik və reqres¬sion analiz.
Nəticələr: Müəyyən olunmuşdur ki, ölüm hadisələrinin 28,2±1,0%-i qışda, 25,0±190%-i payızda, 23,3±0,9%-i yazda və 22,8±0,95%-i isə yayda qeydə alınır. Qan dövranı sistemi xəstəliklərində də ölüm hadisələri mövsümi xarakter daşıyır: 28,8±1,3% qışda, 26,8±1,3% payızda, 23,8±1,3% yazda və 20,6±1,2% yayda müşahidə olunur. Ölüm səbəbləri arasında qan dövranı sistemi xəstəliklərinin payı qış və payızda (57,7±1,1 və 60,8±1,1%) yüksək, yayda isə nisbətən aşağı (52,3± 1,1%) səviyyədədir. Qan dövranı sistemi xəstəlikləri ilə bağlı ölüm ehtimalının ilin aylarından asılı dəyişməsinin trendini təyin edən reqressiya tənlikləri əsaslandırılmışdır.
Nəticə: Naxçıvan Muxtar Respublikasında qan dövranı sistemi xəstəlikləri ilə bağlı ölüm riski qışda xüsusən yanvar və fevral aylarında çoxalır.
A Iniciação Científica na formação dos estudantes do Ensino Médio
Authors: Oliveira Fátima Peres Zago de , Civiero Paula Andrea Grawieski , Bazzo Walter Antonio 
Published: March 2024

A Iniciação Científica (IC) pode ser um espaço de formação inicial de estudantes como prática que aprofunda o conhecimento científico reflexivo e crítico e que articula a ciência e a tecnologia com as suas repercussões sociais. Neste artigo, defendemos a inserção da IC como componente curricular na Educação Básica e socializamos algumas contribuições da IC para a formação dos estudantes do Instituto Federal Catarinense - Campus Rio do Sul. Foi aplicado questionário eletrônico composto por perguntas abertas para 61 estudantes egressos do IFC – campus Rio do Sul. Os dados foram analisados tendo como fundamento a Análise Textual Discursiva, teve como base duas categorias a priori referidas como IC no Ensino Médio Ampliada numa Perspectiva de Formação Humanizadora (ICAH) e IC no Ensino Médio Reducionista numa Perspectiva Reprodutivista e Instrucionista (ICRI). No que tange à formação dos estudantes, identificamos que a inclusão no currículo promove a autonomia, a formação crítica e reflexiva e a compreensão das implicações da ciência e da tecnologia na sociedade. Defendemos o seu acesso para todos os estudantes como um espaço crítico de caráter problematizador, dialógico, instigador, de autoria e autonomia.
A Pesquisa como Princípio Educativo no Currículo Integrado
Authors: Pasqualli Roberta , Silva Angela , Silva Vitor Gomes da 
Published: March 2024

Com o objetivo de alargar o debate acerca da pesquisa com princípio educativo este artigo apresenta discussões e reflexões sobre uma experiência de materialização do currículo integrado na educação profissional e tecnológica. Constituído por uma abordagem qualitativa, foi produzido envolvendo autores como: Araújo e Frigotto (2018), Ramos (2018), Machado (2010) entre outros. Observou-se que a pesquisa com princípio educativo permite a construção da autonomia e emancipação dos estudantes. A partir de uma problemática inicial, os estudantes conseguem identificar outros desdobramentos, buscando respostas, revisitando e incorporando conceitos, questionando e superando o senso comum, num movimento dialético, produzindo e legitimando o produto deste movimento: um novo saber.
Trench Dual Gate Junctionless Field Effect Transistor
Authors: DHAR PALASRI , Poddar Soumik , Roy Sunipa 
Published: March 2024

Diversified biomolecules sensing is turning out to be the most promising area of research due to ever decreasing healthy lifestyle. Field effect transistorized biosensing approach puts its signature as label free, portable and also very careful pathway. In this present work a trench structured dielectric modulated double gate junction-less field effect transistor (TG-DMJLFET) is urbanized using SILVACO ATLAS simulator for label free detection of biomolecules. The developed structure has two vertically positioned gates in distinct trenches. For immobilizing biomolecules, two cavities are formed in the gate oxide region for dielectric modulation. The dielectric constant (k) has been varied over a wide range of 1.54 (Uricase) to 12(Gelatin) signifying the sensing of diverse charged biomolecules. The sensitivity is evaluated in terms of threshold voltage shift and transconductance . The in-depth electrostatic analysis is illustrated in terms of central potential ,energy band diagram ,drive current and also by the depiction of the electric field .In case of charged biomolecules, the shift in threshold voltage is obtained as 350 mV for change in the di-electric constant (k) ranging from 1.54 to 12. The transconductance alteration is observed as 1.94×10-5 when the k is changed from 3.46 to 12 .The device has showed excellent performance in biomolecules sensing.
Uji Efektifitas Variasi Umpan Buah Flytrap Ramah Lingkungan dalam Mengurangi Kepadatan Lalat di Pasar Alang- Alang Lebar Kota Palembang Tahun 2022
Authors: Zein Rahma Mulya , Sari Desri Maulina , Sunarsih Elvi , Putri Dini Arista 
Published: March 2024

In the community environment, there are many insects that need to be controlled even though they cannot be completely controlled, one of which is flies. Poor sanitation conditionscan affect the presence of disease causing flies. Fly control can be done by physial-mechanical methods such as flytraps and baits to attract flies. The research method used is True Experiment with a post test only control group design design. In this study, 8 fly traps were used and were yellow in color. The baits used in this study were plantain, papaya and sweet fragrant mango. Placement of fly traps in this study at garbage dump (Tempat Pembuangan Sampah/TPS) and wet stall (Los Basah). The results showed that there was a significant difference in the number of flies with variations in bait trapped in the fly trap (p-value > 0.05). Banana bait was able to catch an average of 29 flies, papaya bait with an average of 18, and 12 mango baits. It can be concluded that banana fruit bait is the bait that catches the most flies compared to the other 2 baits and the bait that catches the least flies is flytrap without bait.Â Keyword : Flytrap, Flies, Fruit bait
Analisis Kesalahan Berbahasa pada Spanduk Toko Fotokopi di Sepanjang Jalan Universitas Muhammadiyah Surakarta
Authors: Rohiim Fatimah Nur , Saddhono Kundharu 
Published: March 2024

<p>Fenomena kesalahan berbahasa sering dijumpai dalam masyarakat. Hal ini dapat terlihat jelas pada spanduk pertokoan khususnya toko fotokopi. Penulisan iklan di media luar ruang umumnya dibuat menarik perhatian pembeli. Namun seringkali penulisan tersebut tidak tepat. Kesalahan berbahasa yang ditemukan seperti penulisan kata tidak baku, penggunaan istilah asing, dan kesalahan tanda baca. Tujuan dari penelitian ini adalah untuk melihat kesalahan dalam penulisan media luar ruang di tempat umum. Penelitian ini menggunakan pendekatan deskriptif kualitatif yang dilengkapi dengan teori untuk menyajikan data. Data dikumpulkan melalui observasi langsung, catatan teknis dan dokumentasi. Hasil yang diperoleh, yaitu terdapat 14 data kata tidak baku, 62 data penggunaan istilah asing, dan 64 data kesalahan pada tanda baca yang terdapat pada spanduk toko fotokopian sepanjang jalan Universitas Muhammadiyah Surakarta.</p>
Strategi Komunikasi Iklan Layanan Masyarakat di TVRI Jawa Tengah
Authors: Paridah Mei , Ulfiyani Siti , Budiawan Raden Yusuf Sidiq 
Published: March 2024

<p><em>In an increasingly modern age, various types of information are transmitted to the public, for example, information obtained through television. All entertainment shows and information containing educational content can build positive thinking because television is a social control device. The show that contains the nature education content of the context is a community service commercial. Public service commercials are found on television, one of which is Central Java TVRI Station. The purpose of this study is to describe the communication strategy of community service advertising in TVRI Central Java. This study used a qualitative-descriptive approach. Data was taken in the form of language and communication elements used in community service advertising communication strategies with community service advertising video sources uploaded on TVRI's YouTube Central Java, then collected using documentation and methods. The data analysis used is an interactive analysis technique from Miles and Huberman which includes three stages: (data reduction), (data presentation), and (data verification). The results of the study included a combination of five elements: communicators, messages, media, communications, and effects. Public Service Advertisements on TVRI Central Java have implemented their communication strategies well to achieve effective communication. Public Service Advertisements on TVRI Central Java have been presented with criteria that are in accordance with real public service advertisements, different from commercial advertisements </em></p>
Safety measures in the workplace: a case study of Federal Road Safety Corps (FRSC) vehicle plate manufacturing plant, Ojodu – Lagos, Nigeria
Authors: Adje David U , Anyalebechi Chisom Judith , Williams Felicia E 
Published: March 2024

Introduction: Hazards associated with vehicle number plate manufacturing processes in developing countries have not been well elucidated. There is a need to investigate hazards in the vehicle number plate manufacturing plant. The study aimed to identify self-reported hazards in the vehicle plate manufacturing factory, explore their effect on workers’ health and recommend mitigation strategies.
Methods: A descriptive cross-sectional study of workers in the vehicle plate manufacturing plant was done to identify hazards, protective measures and self-reported effects on workers’ health. Biochemical analysis of blood samples was also done and outliers were noted. ANOVA test was performed to determine differences in mean values of selected biochemical parameters. A p-value of less than 0.05 was considered statistically significant.
Results: Exposure to toxic chemicals 38(69%), excessive noise 36 (65%) and heat 28 (51%) were the major hazards in the factory. Major health problems were stress and fatigue 41 (71%), skin disorders 28 (51%), respiratory problems 18 (33%) and hearing loss 16 (29%). More than one quarter, 17 (30 %) of the workers admitted not using personal protective equipment (PPE) regularly. Periodic medical tests were not done for 13 (24%) of the workers. Potassium (3%), Urea (10%), Creatinine (7%), Aspartate transaminase (18%) and Alanine transaminase (8%) were elevated among the workers but no significant association could be established between elevated levels and work post.
Conclusion: Workers in the plate number manufacturing plant were mostly exposed to toxic chemicals and noise. Elevated electrolyte levels cut across departments. There is a need for better enforcement of safety rules, and periodic medical examinations should be conducted more consistently.