bluuebunny/crossref_metadata_2025_split huggingface dataset:
Environmental Law for Sustainable Palm Oil Development to Combat Deforestation and Climate Change Impact
Authors: Erwiningsih Winahyu , Ali Mahrus 
Published: September 2023

Purpose: The aim of this study is to examie how environmental law to mitigate the impact of climate change caused by deforestation in Indonesia due to the high demand for palm oil. Theoretical framework: Theoretical framework incorporate principles from international agreements such as the Paris Agreement and the United Nations Framework Convention on Climate Change (UNFCCC), aligned with environmental law with Indonesia's national policies and strategies, such as the National Action Plan for Greenhouse Gas Reduction and Indonesia Sustainable Palm Oil (ISPO). Design/methodology/approach: The research method used a qualitative approach with data collected through library research. Various sources, including articles, journals, books, reports, and documents, were utilized to gather comprehensive and reliable information on the Indonesian palm oil problem and its environmental and societal impact. Findings: The result of the study concluded that addressing deforestation and the environmental impact of palm oil production requires several measures. These include reducing global demand for palm oil, promoting sustainable palm oil production, and adopting best practices in the palm oil industry. Implementing environmentally friendly approaches, protecting critical conservation areas, respecting the rights of local communities, and reducing greenhouse gas emissions are essential steps to mitigate the issue Research, Practical & Social implications: The study outline the role of engage all stakeholders, including producers, companies, governments, civil society, and global consumers, in these efforts. Striking a balance between economic interests and environmental concerns is vital. By promoting sustainable agricultural practices, negative impacts on the environment and society can be minimized, and progress can be made towards achieving climate change mitigation and sustainable development goals. Originality/value: The value of the study lies in its holistic approach to addressing multiple interconnected issues. It not only focuses on environmental conservation but also considers the socioeconomic aspects of small-scale farmers in Indonesia. This integrated perspective is vital for finding sustainable solutions that benefit both the environment and local communities.
Kepemimpinan Kepala Sekolah Dalam Mengimplementasikan Kurikulum Operasional Satuan Pendidikan (KOSP)
Authors: Fauzi Achmad 
Published: October 2023

Penelitian ini bertujuan untuk mengetahui tentang Kepemimpinan Kepala Sekolah dalam Mengimplementasikan Kurikulum Operasional Satuan Pendidikan (KOSP) SMAN 1 Karang Intan sudah melaksanakan Kurikulum Merdeka. Mulai Juli 2022 dan Mengimplementasikan Kurikulum Operasional Satuan Pendidikan (KOSP) mulai tahun ajaran 2022-2023 untuk kelas X, kelas XI untuk fase E tahun ajaran 2023-2024. Adapun langkah-langkah SMAN 1 Karang Intan Kab Banjar dalam mengimplentasikan Kurikulum Operasional Satuan Pendidikan (KOSP) adalah (Pertama) Membentuk Komite pembelajaran (Kedua) Mengadakan IHT tentang Kurikulum Merdeka. IHT adalah pelatihan internal sekolah untuk meningkatkan kompetensi Pendidik dan Tenaga Pendidik. (Ketiga) Menganalisis Karakteritik Satuan Pendidikan yaitu SMAN 1 Karang Intan. (Keempat), Merumuskan visi dan visi serta Tujuan Sekolah sesuai dengan Karanteristik sekolah. (Kelima) Menyusun Organisasi Pembelajaran di sekolah, yang meliputi: Pengorganisasian Pembelajaran di Satuan Pendidikan, Menganalisis Kebutuhan untuk Mengorganisasi Pembelajaran, Pendekatan Pembelajaran: Mata Pelajaran. (Keenam) Merencanakan pembelajaran meliputi. Memahami Capaian Pembelajaran (CP), Merumuskan tujuan pembelajaran, Menyusun alur Tujuan pembelajaran, (Ketujuh) adanya Pendampingan dan Evaluasi serta pengembangkan Profesional.(Kedelapan) Mengadakan rapat dengan Tim pengembang Kurikulum Merdeka dalam mengimplementasikan Kurikulum Operasional Satuan Pendidikan (KOSP (Kesembilan) Mendapatkan dukungan dan bimbingan dari Fasilitator Sekolah penggerak dan pengawas Pembina. Karena fasilitator berperan sebagai pendamping dan pendukung kepala sekolah penggerak, termasuk guru/pendidik, untuk mewujudkan dan Mengembangkan kurikulum operasional Satuan Pendidikan (KOSP) berdasarkan kerangka dan struktur kurikulum, sesuai karakteristik dan kebutuhan SMAN 1 Karang Intan.
Utilidad del estado de flujos de efectivo en la detección de la manipulación contable
Authors:   , Villaescusa Serrano Núria 
Published: October 2023

This Thesis analyses the predictive ability of the Cash Flow Statement with respect to earnings management. Using case method research, we define a model based on incentives and opportunities together with the Cash flow Statement and apply it to the case of a company that has been publicly found to have managed its earnings. The aim is to identify which situations could be suspected of earnings management practices. The case study gives us some indicators that the company could have been managing earnings long before the fraud was discovered. We also observe that in the years previous to the discovery of the fraud, the difference between earnings and cash flow from operations is high. However, the analysis of the Cash flow Statement is useful when obtaining indicators of irregularities, but they should be complemented with other qualitative information.
Esta tesis analiza la capacidad predictiva del Estado de Flujos de Efectivo en la manipulación
del resultado contable. Mediante el estudio en profundidad de un caso del que se ha hecho
público la manipulación de sus estados financieros y un modelo basado en los incentivos y
oportunidades de que dispone la empresa para manipular su resultado, conjuntamente con el
estudio del Estado de Flujos de Efectivo, se analiza su evolución a efectos de determinar qué
situaciones nos indican que podría haber indicios de manipulación contable. El estudio del
caso nos da indicios de que la empresa podría haber comenzado a manipular su resultado de
una manera legal muchos años antes de su descubrimiento. Posteriormente se observa que los años previos al descubrimiento del fraude, la diferencia entre el resultado contable y la caja
generada por las operaciones es alta. No obstante, el estudio del Estado de Flujos de Efectivo
es útil para la obtención de indicios de irregularidades, pero que deben ser complementados
con información cualitativa.
Metodología de planificación de cadenas de suministro de productos de consumo masivo de alimentos envasados, aplicando los conceptos lean y agile, en el Perú
Authors:   , Hernández Bazo Carlos Alberto 
Published: October 2023

En la presente tesis doctoral, se desarrolla y se valida una metodología de planificación de la red de distribución de cadenas de suministro de la industria de consumo masivo de alimentos envasados, que se ha estructurado tomando como base los conceptos lean y agile, desarrollados por diferentes autores en los últimos veinte años.
Se define, también, las ventajas y limitaciones al aplicar esta metodología y compararla con la metodología de planificación tradicional, a fin de determinar si da mayor valor al cliente de este tipo de industria.
El tema concluye con la validación de tres hipótesis, que validan la aplicabilidad de la metodología desarrollada y de los conceptos lean y agile en la industria de alimentos envasados, con ciertas limitantes establecidas en el desarrollo de la investigación.
The doctoral thesis, develop and validates a distribution net planning methodology of packaged foods consumer goods supply chain, that has been structured taking as it base the lean and agile concepts, developed by differents authors in the last twenty years.
Also, it defines the advantages and limitations when applying this methodology and compare it with the traditional planning methodology, to end determine if it gives main value to the client of this type of industry.
The thesis concludes with the validation of three hypotheses that validate the applicability of the methodology developed and of the concepts.
¿De que manera los modelos de negocio estructuran la planificación estratégica para que los planes ganen en autoridad legitimidad y bondad?
Authors:   , Arjones Rodríguez Roberto 
Published: October 2023

Business models can be considered as the 'logic of the firm' on how the firm creates and captures value for its stakeholders. It can be seen as a "reflection" of the strategy carried out. Thus, the present and future development of the frameworks that lead to the understanding that `"logic" might be a foundation of business innovation, as well as a source for creating and maintaining competitive advantages, and also a crucial tool for creating and the survival of the companies, while providing greater life, dynamism, clarity and agility to the strategic planning of organizations, because, being a "reflection" of the planning, it is appropriate to consider tackling the process through one of its possible reflections, the business model, and thus, convert the plan into a powerful tool for innovation in the long term. Moreover, given that legitimacy has been considered as a key concept of the success of the strategic plan, which in turn defines the meaning of the concept of authority, and that both authority and legitimacy, have the potential to lead to greater goodness of the strategic plan, we need to explore to what extent the incorporation of the business models in planning processes has the potential to generate significant gains in these attributes, which can be effected through the study of real planning processes, institutionalized in actual companies
Los modelos de negocio pueden considerarse como la "lógica de la firma" sobre el modo en que esta crea y captura valor para sus grupos de interés y "stakeholders". Puede considerarse como el "reflejo" de la estrategia realizada. Así, el desarrollo, presente y futuro, de los marcos que conducen el entendimiento de dicha "lógica", podría ser fundamento de la innovación empresarial, fuente para la creación y mantenimiento de ventajas competitivas, y crucial herramienta para la creación y la supervivencia empresarial, pudiendo aportar mayor vida, dinamismo, claridad, y agilidad a la planificación estratégica de las organizaciones, pues al tratarse de un "reflejo" de la planificación, es preciso considerar el atajar el proceso a través de uno de sus posibles "reflejos", convirtiéndolos así, en una poderosa herramientas de innovación a largo plazo. Por otra parte, teniendo en cuenta que se ha considerado la legitimidad como concepto clave del exito del plan estratégico, que a su vez define el significado del concepto de autoridad, y que ambos, autoridad y legitimidad, tienen el potencial de traducirse en una mayor bondad del plan estratégico, es preciso explorar en qué medida la incorporación de los modelos de negocio en los procesos de planificación tiene el potencial de generar ganancias relevantes en dichos atributos, lo que bien puede realizarse a través del estudio de procesos de planificación reales institucionalizados en firmas reales.
Els criteris a considerar en la selecció de proveïdors : proposta per a les organitzacions que adquireixen productes elaborats de la família metàl·lica
Authors:   , Moliné Boixareu Joan Ignasi 
Published: October 2023

The purchase management is strategic, being crucial to choose the right suppliers and therefore having the appropriate criteria. In order to make a proposal regarding standardized criteria for selection of suppliers current research analyzes the criteria used in supplier selection. This analysis is covering, sequentially, the different areas in which there is knowledge: published literature, organizations and purchasing professionals.
Main results obtained are: a list of criteria for supplier selection considering those which have more citations in the state of the art, a list of criteria for the selection of suppliers based on the number of organizations which asserts to consider them and a proposal of an ordered list of criteria for the selection of suppliers in the field of manufacturing sector organizations that purchase products which belong to metallic family.
La gestió de les compres és estratègica, essent determinant escollir els proveïdors correctes i per tant disposar dels criteris de selecció adequats. Amb la finalitat de fer una proposta de llista estàndard de criteris per la selecció de proveïdors la tesi analitza els criteris que s'utilitzen en la selecció de proveïdors. Aquesta anàlisi es fa abastant, de manera seqüencial, els diferents àmbits en els que es disposa de coneixement: la literatura publicada, les organitzacions i els professionals de les compres. Els principals resultats obtinguts són: una llista de criteris per la selecció de proveïdors considerant aquells criteris que tenen més citacions a l'estat de l'art, una llista de criteris per la selecció de proveïdors segons el nombre d'organitzacions que afirmen considerar-los i una proposta de llista ordenada de criteris per la selecció de proveïdors en l'àmbit de l'adquisició de productes elaborats de la família metàl.lica.
PENGARUH TEKANAN ANGGARAN WAKTU, FRAMING DAN KOMPETENSI AUDITOR TERHADAP AUDIT JUDGMENT
Authors: Kustina Ketut Tanti , Suadnyani Kadek Apri 
Published: October 2023

Audit Judgment is a personal consideration or perspective of the auditor in responding to information that affects the documentation of the evidence and the decision making of the auditor's opinion on the entity's financial statements. The purpose of this study is to (1) determine the effect of framing, (2) time budget pressure, and (3) auditor competence on the auditor's judgment judgment. This research was conducted at the Indonesian Republic of Indonesia's Supreme Audit Board. The number of samples used was 36 respondents through the Non Probability sampling method with saturated sample technique. The type of data in this study uses quantitative data with data collection techniques in the form of questionnaires that are measured using a Likert scale and instrument testing namely the validity test and the reliability test, with the classic assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, the model feasibility test (coefficient of determination, F Test Statistic) and Hypothesis Test (t Test) using SPSS version 15. The results of this study indicate that: 1) Framing has a significant positive effect on audit judgment, 2) Time budget pressure has a significant negative effect on audit judgment, 3) auditor competence has a significant positive effect on audit judgment, as well as together time budget pressure, framing, and auditor competence have a significant effect on audit judgment. the degree of influence of the independent variables on the dependent variable is 90.8%, while the remaining 9.2% is influenced by other variables outside of this study.
Cancer Biomarkers V: Update on B-Cell Lymphoma Biomarkers
Authors: Crane Genevieve M. 
Published: September 2023

Context
Pathologists play an increasingly critical role in optimizing testing on scant specimens to ensure patients not only receive a correct and timely diagnosis, but also that the appropriate evaluation of biologic markers, or “biomarkers,” is performed to inform prognosis and best guide therapeutic options. Advances in biomarkers have been particularly impactful in the field of hematopathology, where the identification of cytogenetic abnormalities, specific mutations, morphologic features, and/or protein expression may help guide clinical decision-making, including type and intensity of therapy and eligibility for clinical trials.

Objective
To stay up to date with advances in relevant biomarkers for diagnosis, prognosis, and therapy. The Cancer Biomarkers Conference (CBC) has been developed as a highly focused meeting to provide key biomarker updates across medical fields with the inclusion of industry partners, to reach a broader audience, and cross-pollinate emerging areas for biomarker application and future discovery. The objective of this article is to raise awareness of the potential utility of such meetings for improving patient care and facilitating collaboration.

Data Sources
Recently released guidelines related to B-cell lymphoma diagnosis from the World Health Organization and International Consensus Classification and associated manuscripts are reviewed. Material presented at the CBC conference is summarized.

Conclusions
This article covers highlights of the updates presented on B-cell lymphoma biomarkers at the most recent Cancer Biomarkers Conference in Flowood, Mississippi, in September 2022.
The Effect of Online Consumer Review, Social Media Advertisement, and Influencer Endorsement on Purchase Intention
Authors: Komara Edi , Erwand Debby Noviyanti 
Published: September 2023

This study aims to influence Online Consumer Reviews, Social Media Advertisements, and Influencer Endorsements on Purchase Intentions of Avoskin Skincare Products. This study used a descriptive research design approach with empirical data collected through an online survey of a sample of respondents in Jabodetabek. Empirical data are then processed using the Structural Equation Modeling approach to test some hypotheses proposed. This research is an expansion model, namely by developing existing research by replacing products from previous journals and adding brand loyalty variables. The results of this study, Online Consumer Review, do not affect purchasing intentions on Avoskin skincare products. Meanwhile, Social Media Advertisement and Influencer Endorsement positively affect the intention to buy Avoskin Skincare products. Subsequent studies can be tested using samples and other variables
Perlindungan Hak Asasi Anak: Fondasi Bagi Generasi Mendatang yang Unggul
Authors: Priatiningsih Herlin 
Published: October 2023

Hak Asasi Manusia (HAM) sangat krusial atau penting keberadaannya disetiap lingkup kehidupan manusia. Pentingnya HAM ini dapat berpengaruh terhadap perkembangan cita-cita bangsa. Suatu bangsa dapat dikatakan maju jika warga negaranya dapat menempatkan HAM pada struktur bernegara yang benar. Generasi muda yang unggul merupakan aset dari suatu bangsa yang ingin berkembang dan mencapai cita-cita, namun tidak dapat dipungkiri bahwa generasi muda tersebut berawal dari anak-anak yang masih memerlukan bimbingan dan arahan orang tua maupun negara dalam mempersiapkan langkah-langkah memajukan bangsa. Tidak sedikit pelanggaran HAM anak yang terjadi belum lama ini. Hal ini menjadi persoalan bagi kita semua tentang bagaimana bangsa akan berkembang jika fondasi bangsa yang merupakan generasi muda sedari kecil telah kehilangan hak-haknya?. Penelitian ini bertujuan untuk menelaah dan memahami lebih lanjut pentingnya HAM dalam memajukan bangsa untuk generasi masa depan yang lebih unggul. Penulis tertarik untuk menulis penelitian ini karena maraknya pelanggaran HAM yang terjadi pada anak-anak sehingga peniulis apat dengan mudah menemukan fakta-fakta dari topik terkait untuk penelitian.
Tokenomi Sisteminin Muhasebe-Finans Alanındaki Yansımaları
Authors: Özevin Onur 
Published: October 2023

Bu çalışma, Tokenomi sisteminin dijital çağın yükselen ekonomik yapılarından biri olduğunu açıklamakta ve muhasebe-finans alanındaki etkilerini incelemektedir. Tokenomi sistemi, merkezi olmayan blokzincir ağında işleyen "token" olarak ifade edilen dijital varlıklara dayalıdır. Çalışmada yöntem olarak literatür taraması kullanılmış, tokenomi ve alt başlıkları ile ilgili mevcut bilimsel yayınlar ve kaynaklar sistematik olarak incelenmiştir. Çalışmada, tokenlerin muhasebeleştirilmesi ve kitle fonlama aracı olarak kullanımı üzerinde durulmuştur. Sonuçta muhasebe dünyasında token muhasebesi için genel kabul görmüş bir rehber ve uygulama eksikliği olduğu ve bu durumun karmaşaya neden olduğu tespit edilmiştir. Uluslararası muhasebe standart yapıcı kuruluşların yakın zamanda uygulama birliği sağlayacak standartlar yayınlamaları genel beklentidir. Token bazlı kitle fonlamanın hızlı, masrafsız ve küresel bir sistem olduğu ve yeni girişimlere ve şirketlere etkili bir fon sağlama aracı olabileceği değerlendirilmektedir. Token bazlı kitle fonlama araçlarının ülkeler bazına hukuksal altyapıya kavuşması diğer bir önemli beklentidir. Tokenomi sistemi muhasebe-finans alanında potansiyeli yüksek ve yakın gelecekte önemli etkileşimler doğurabilecek bir konudur. Bu nedenle tokenomi tüm yönleriyle hukuk, muhasebe ve finans başta olmak üzere disiplinler arası araştırmalarla incelenmelidir.
МЕМЛЕКЕТТІК ОРТАЛЫҚ МУЗЕЙІНІҢ ИНТЕРАКТИВТІ-ЭКСПЕРИМЕНТТІК ҚОРЫ
Authors: Харипова Рашида 
Published: October 2023

Мақалада ҚР Мемлекеттік орталық музейінің (ҚР МОМ) интерактивті-эксперименттік қорды құру тәжірибесі, оның негізін құрап тұрған қазақтың ерекше ұлттық аспабы – домбыра, оның ұрпақ тәрбиесінде алатын орны туралы айтылады. ҚР МОМ интерактивті-эксперименттік қорын қалыптастыру үшін Қазақстан бойынша музейлер қорларында жинақталған домбыра нұсқалары, соның ішінде елімізді әлемдік деңгейде танытқан ұлы тұлғалардың домбыралары туралы мәліметтер жинақталды.
Қазақстан Республикасы Мемлекеттік орталық музейінің түсім кітаптары, Қазақстан Республикасы Орталық мемлекеттік архиві (ҚР ОМА) құжаттары, тақырып бойынша ғылыми әдебиет зерттеуге негізгі материалдар болды.
Мақалада әдістеме ретінде тарихилық принцип негізге алынды, жүйелеу, салыстыру әдістері қолданылды.
THE REIGN OF ZAMAN SHAH: AN ATTEMPT OF THE DURRANI EMPIRE TO SURVIVE
Authors: Dzhandosova Zarine A. 
Published: October 2023

The article is devoted to an Afghan monarch, Zaman Shah Durrani (1793-1801), the third ruler of the Durrani Empire, and discusses such problems as the struggle for power in a monarchy with no strict order of succession and many contenders for the throne due to the polygamy of the monarch and the reliance of the monarchy on different clans and influence groups; the complexity of managing an empire, which was based on the loyalty of the leaders of nomadic and semi-nomadic tribes; the difficulty of governing a vast empire, the outskirts of which were prone to revolts against the central government; and, the last but not the least, the ultimate doom of an empire of this (seminomadic, medieval) type before empires of a new type – European colonial empires of Modern times. The life of Zaman Shah consisted of endless campaigns from the East to the West and from the West to the East of his weakening Empire. Zaman was the most competent of the brothers and tried to contribute to benefit of the nation and for the peace and prosperity of the country, but all his attempts at Indian conquest (in which his grandfather succeeded) were ill-directed and ill-timed, though the hopes of the Muslims of India related to him as a defender of Islam against the advancing East India Company. Dreaming only about India, Zaman didn’t pay much attention to the securing of the support of his own tribe and didn’t bother much to defend Khorasan which had become the object of desire of a new Persian ruler – Agha Mohammad Shah Qajar. Under Zaman Shah, the Durrani Empire remained a regional power, but the crisis of Afghan statehood, which erupted after Zaman Shah’s reign, led to the collapse of the Durrani Empire and to the fragmentation of Afghanistan.