bluuebunny/crossref_metadata_2025_split huggingface dataset:
ПСИХОЛОГІЧНІ ОСОБЛИВОСТІ РОЗВИТКУ ЕМОЦІЙНОЇ СФЕРИ ДІТЕЙ МОЛОДШОГО ШКІЛЬНОГО ВІКУ
Authors: КОМАР Таїсія , ШІСТКА Олена 
Published: January 2024

Дослідження психологічних особливостей розвитку емоційної сфери у дітей молодшого шкільного віку є актуальним завданням у сучасному психологічному дискурсі. У цьому контексті вивчається взаємозв'язок між процесом навчання в школі, соціалізацією та формуванням емоційного інтелекту у дітей. Аналізуються фактори, що впливають на емоційний розвиток, включаючи сімейні та педагогічні аспекти. Вивчення міміки та інтонацій дитини дозволяє отримати інсайти щодо її емоційної виразності. Звертається увага на роль стресу та тривоги у молодших школярів і їх вплив на стійкість особистості.
Дослідження спрямоване на визначення ключових аспектів емоційного розвитку дітей молодшого шкільного віку та формування рекомендацій для оптимізації цього процесу в шкільному та сімейному середовищі.
Catalog of New Varieties
Authors: Taylor Lloyd W. H. , Molinari Nicholas J. , Marinkevich Zhenya , Kodysz Michael 
Published: January 2024

1. Damaskos, Alexander the Great
2. Babylonia, Uncertain Mint 6A, Seleukos (first Babylonian satrapy)
3. Baktria, Ai Khanoum, Coregency of Seleukos 1 and Antiochos 1
4. Drangiana, The Ariaspi
5. Parthia, Andragoras
6. Parthia, Andragoras
7. Parthia, Andragoras
8. Parthia, Andragoras
9. Parthia, Andragoras
10. Parthia, Andragoras
11. Parthia, Andragoras
12. Campania, Teanum Sidicinum
13. Vespasian / Titus, mule, Rome mint
14. Hadrian, Rome mint
15. Hadrian, Eastern mint
16. Antoninus Pius / Faustina I, mule (or hybrid?), Rome mint
17. Marcus Aurelius, Rome mint
18. Marcus Aurelius, Rome mint
19. Marcus Aurelius / Lucius Verus, mule, Rome mint
20. Lucius Verus / Marcus Aurelius, mule, Rome mint
21. Commodus / Lucilla (?), mule or hybrid (?), Rome mint
22. Marcus Aurelius / Commodus, mule, Rome mint
23. Commodus, Rome mint
24. Commodus, Rome mint
25. Commodus, Rome mint
26. Didius Julianus, Rome mint
27. Septimius Severus, Rome mint
28. Septimius Severus, Emesa
29. Geta, Rome
30. Elagabalus, Rome
31. Elagabalus, Rome
32. Elagabalus, Eastern (usually attributed to Antioch)
33. Severus Alexander, Eastern (usually attributed to Antioch)
Same search, different results: algorithm bias in various Discovery Tools in library search
Authors: Gualtieri Francesca 
Published: January 2024

GIDIF-RBM (Italian Association of Health Librarians) in collaboration with TDNet Group performed a trial to test different discovery tools (DTs) functionalities. DTs represent the effect of that long digital revolution which, has upset the library universe as it was known up to that moment. Aim of the trial was to test two search queries: “cystic fibrosis”, “osteoarthritis AND “chondrocyte” AND “cell therapy” using PubMed, Google Scholar, Ebsco EDS, Ex Libris Summon, and TDNet Discover tools. The working group examined the first twenty-five results for each query to determine the quality of the results in each tool, using PubMed as a benchmark. The search analysis included an evaluation of quality of the journals ranking via Shimago SJR, the number of citations for each paper, the years of publication, and how many of the first 25 results were open access. Research findings indicate that DTs are powerful tools when managed consistently and holistically under team supervision. To make the best use of them, students and teachers must have information literacy skills, such as the ability to identify, evaluate, organize, use, and communicate information.
Relationship of Post-Thyroidectomy Hypocalcemia to Surgeon’s Experience in a Private Tertiary Hospital
Authors: Ramos Nicole 
Published: January 2024

Objective:To determine the association of surgeon’s experience based on years of practice and incidence of post thyroidectomy hypocalcemia.

Methods:
Design: Retrospective cohort studySetting: Tertiary Private Training HospitalParticipants: Records of patients who underwent total thyroidectomy in a private tertiary hospital from January 2003 to December 2018 were retrospectively reviewed. Medical information obtained were patient demographics, surgeon’s years of practice, thyroid specimen weight, technique of surgery, histopathologic findings and calcium assay values. Chi square test and Odds Ratio analysis were used to determine the relationship between the surgeon’s experience and post-thyroidectomy hypocalcemia.
Results:Three hundred fourteen (314) patients who underwent total thyroidectomy from 2003 to 2018 were included in the study. Overall rate of post-operative hypocalcemia was 41%. On multivariate analysis, no significant odds ratio was found between surgeons with 5 to 19 years of experience and those with more than 19 years of experience in relation to post-operative hypocalcemia [Odds Ratio 1.4 (95% Confidence Interval 0.7 to 2.6)]. Odds ratios for other variables may be interpreted, however, they could not be generalized over the population where data was gathered since the 95% Confidence Interval includes 1.
Conclusion: The results of this retrospective cohort study suggest that post-thyroidectomy hypocalcemia is not associated with surgeon’s experience based on years of practice. Further studies are recommended in a multicenter approach to better generalize to the whole population.
Nasal Gouty Tophus
Authors: Delmendo Ma. Paula Engedi , Chang Ann Margaret 
Published: January 2024

A 48-year-old, non-hypertensive, non diabetic man with uncontrolled gouty arthritis presented with a four-day swollen nasal mass. He was assessed to have a nasal abscess at the emergency room and was admitted for urgent management. Paranasal computed tomography (CT) scans showed a heterogeneously enhancing focus with areas of hypodensities in the nasal apex and dorsum extending into the right ala measuring 1.5 x 2.8 x 3.4 cm. with associated erosion of the cartilaginous part of the anterior nasal septum, soft tissue swelling and skin thickening in the nasal dorsum, nasal tip and right zygomatic region that was suspected to relate to an aggressive etiology. Tissue correlation was therefore recommended, and he underwent endoscopic-guided incision and drainage with biopsy and debridement of the nasal mass.
The specimen submitted consisted of red to white, irregular, soft tissue fragments with an aggregate measurement of 1.5 x 1.5 x 0.5 cm. Microsections showed deposits of amorphous white to pink material with surrounding fibrosis and acute and chronic inflammatory cell infiltrates and foreign body giant cells. (Figures 1 and 2) Also seen in the background were fragments of sclerotic bone and bacterial colonies. These findings were consistent with gouty tophus with acute and chronic inflammation and bacterial colonization. The culture and sensitivity test of the nasal discharge showed growth of Enterobacter aerogenes (currently named Klebsiella aerogenes) which was identified by an automated mass spectrometry microbial identification system (VITEK® MS). Work-up also included uric acid levels which were within the reference interval at that time (6.57 mg/dL).
PENGUKURAN KINERJA: SEBUAH PENGAKUAN DAN PENGUKURAN PENDAPATAN PERUSAHAAN
Authors: Arvita Rizki 
Published: January 2024

This study aims to determine whether the method of recognizing and measuring income according to PSAK No. 23 has been applied by pest management service companies in Surabaya. The research method used is qualitative by using case studies to describe how pest management companies measure income using the recognition and measurement method of income according to PSAK No. 23. Research on Surabaya's pest management service providers is done using the accrual basis method. By selling services that have been recorded as revenue and are certain to be realized, the study findings show that the firm recognizes revenue in line with PSAK No. 23, financial accounting rules. The amount of money collected from clients less costs is used to calculate revenue. The fair worth of the advantages that the firm has got or will get is used to calculate income.

Keywords: Recognition, Measurement, Revenue, PSAK No. 23
Analisis Perbandingan Metode CAMEL dan Metode RGEC Dalam Menilai Tingkat Kesehatan Bank (Studi Kasus Pada PT. BPR Nusumma Jatim Periode 2019-2021)
Authors: Luayyi Sri , Rakhman Aditya , Antasari Dewi Wungkus 
Published: January 2024

PT. BPR Nusumma Jatim is one of the People's Credit Banks that is trusted by the public to save their funds and make loans for financing activities. The purpose of this research is to compare the CAMEL method and RGEC method in assessing the soundness level of a bank. The data analysis technique used in this study is a quantitative descriptive analysis technique. Source of data in this research is primary data.
The results showed that based on the two methods the soundness level of the bank PT. BPR Nusumma Jatim in 2019-2021 using the CAMEL method shows healthy results. While at the level of soundness of the bank at PT. BPR Nusumma Jatim in 2019-2021 using the RGEC method showed very healthy results. The difference in the results of the soundness level of this bank is due to the different predicate or rating of the final value of each method. But even though the results of the soundness level of the bank for each method are different, the results of the assessment of the predicate or rating of the CAMEL method and the RGEC method are at the top of the highest rating for each method.
Keywords: CAMEL Method, RGEC Method, Bank Soundness Level
PENGARUH KUALITAS AUDITOR DAN MANAJEMEN LABA TERHADAP OPINI AUDIT Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 .
Authors: Dewi Winona Kumara , Nisa Khairun 
Published: January 2024

Penelitian ini bertujuan untuk menguji pengaruh kualitas auditor dan manajemen laba terhadap pengungkapan opini audit. Penelitian ini menggunakan sampel sebanyak 36 perusahaan selama periode 2017-2019. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Hipotesis dalam penelitiaan ini diuji menggunakan analisis regresi logistik. Hasil penelitian menunjukan bahwa kualitas auditor, manajemen laba dan pengujian secara simultan berpengaruh signifikan terhadap pengungkapan opini audit.
Kata Kunci : Opini Audit, Kualitas Auditor dan Manajemen Laba.
Analisis Perbandingan Perhitungan Penyusutan Aktiva Tetap antara Perusahaan dengan Peraturan Perpajakan serta Pengaruhnya terhadap Laba Fiskal
Authors: Rahmawati Nita Nur , Sahara Khasanah , Kusumaningarti Miladiah 
Published: January 2024

PT Karya Setiawan Ekatama memiliki kendala dalam pengelompokan jenis aktivanya sehingga berpengaruh terhadap perhitungan penyusutan yang membuat pajak yang dibayarkan melambung tinggi. Penelitian ini bertujuan untuk mengetahui dan menjelaskan perbedaan antara perhitungan penyusutan aktiva tetap yang digunakan perusahaan dan peraturan perpajakan dengan menggunakan metode garis lurus dan metode saldo menurun serta analisis pengaruhnya terhadap laba fiskal. Aktiva yang diteliti berupa kendaraan bus kelompok satu dan bangunan permanen. Dalam penelitian ini menggunakan metode analisis deskriptif kuantitatif yaitu suatu analisis yang menjelaskan tentang variabel atau data dalam penelitian yang kemudian dilakukan perhitungan sehingga mendapatkan informasi yang akurat.
Hasil penelitian ini diperoleh bahwa metode garis lurus sesuai dengan sudut pandang perusahaan akan menghasilkan laba sebesar 1.258.760.561,8 dan jika menggunakan metode saldo menurun dapat menghasilkan laba sebesar 1.354.792.726,7. Sedangkan jika menggunakan metode garis lurus berdasarkan sudut pandang perpajakan menghasilkan laba sebesar 1.216.269.250,0 dan jika menggunakan metode saldo menurun mendapatkan laba sebesar 1.313.629.268,4. Perusahaan akan mendapatkan laba yang tidak cukup besar dengan beban pajak yang tidak terlalu tinggi apabila menggunakan metode garis lurus sesuai peraturan perpajakan yang menggolongkan bus sebagai kelompok 1 dengan umur ekonomis 4 tahun sebagai metode perhitungan penyusutannya.
ANALISIS PENGARUH BIAYA PRODUKSI DAN GAJI KARYAWAN TERHADAP PENJUALAN STUDI KASUS PADA UD SELO ALAM DI KEC. PARE KAB. KEDIRI
Authors: Anti Nindi Febri , Athori Agus , Niam Muhammad Alfa 
Published: January 2024

ABSTRAK

Pada era revolusi sekarang ini tingkat persaingan dalam dunia usaha semakin tinggi dan hanya badan usaha yang memiliki kinerja atau performa yang baik yang akan bertahan. Terjadinya kenaikan pada biaya produksi dan gaji karyawan yang berpengaruh terhadap tingkat penjualan. Kenaikan biaya-biaya tersebut disebabkan oleh faktor internal maupun eksternal. Selama ini UD. Selo Alam belum menggunakan analisis apapun untuk di jadikan acuan dalam perencanaan laba.
Teknik pengambilan sampel dalam penelitian ini menggunakan teknik sampling jenuh. Pengumpulan data dilakukan metode wawancara dan dokumentasi.Teknik Analisis yang di gunakan adalah uji asumsi klasi, uji regresi liner berganda, dan uji hipotesis. Berdasarkan hasil uji koefisien determinasi atau R Square,variabel penjualan dapat dijelaskan sebesar 92,8% oleh variabel biaya produksi dan gaji karyawan, kemudian sisanya 8,2% berasal dari variabel lain diluar dari penelitian ini seperti modal kerja, harga produk, biaya pemeliharaan konsumen, biaya sosial, biaya kredit usaha, dan lain-lain.
Kata kunci: Biaya Produksi, Gaji Karyawan, Penjualan.

ABSTRACT

In the current era of revolution, the level of competition in the business world is getting higher and only business entities that have good performance or performance will survive. There was an increase in production costs and employee salaries which affected the level of sales. The increase in these costs was caused by internal and external factors. So far, UD. SeloAlam has not used any analysis to be used as a reference in profit planning.
The sampling technique in this study used a saturated sampling technique. Data collection was carried out by interview and documentation methods. The analysis technique used is the classic assumption test, multiple linear regression test, and hypothesis testing. Based on the test results of the coefficient of determination or R Square, the sales variable can be explained by 92.8% by the variables of production costs and employee salaries, then the remaining 8.2% comes from other variables outside of this study such as working capital, product prices, consumer maintenance costs , social costs, business credit costs, and others.
Keywords: Production Costs, Employee Salaries, Sales.
ANALISIS KINERJA KEUANGAN UNTUK MENGUKUR KESEHATAN KOPERASI
Authors: Melia Anggun Prida , Naruli Akhmad , Suaidah Imarotus 
Published: January 2024

Penelitian ini bertujuan untuk menjelasakan bagaimana kinerja keuangan koperasi dan untuk mengetahui tingkat kesehatan koperasi serta untuk mengetahui perkembangan tingkat kesehatan koperasi. Penelitian ini merupakan penelitian deskriptif dengan penedekatan kuantitatif, karena dalam penelitian ini hanya memamparkan kinerja keuangan untuk mengukur tingkat kesehatan dalam laporan keuangan. Penelitian ini menggunakan teknik pengumpulan data berupa wawancara dan dokumentasi. Teknik analsis yang peneliti gunakan adalah teknik kuantitatif. Hasil dari penelitian ini diketahui bahwa BTM Surya Kencana mengalami penurunan kinerja keuangan dari segi profitabilitas pada tahun 2020 dan 2021 akibat pandemi COVID-19 yang menyebabkan penurunan pendapatan dan peningkatan biaya. Rasio likuiditas pada tahun 2019-2021 buruk (lebih besar dari 325%), sementara rasio solvabilitas baik dan baik sekali, menunjukkan modal koperasi mampu menutupi hutang yang dimilikinya. Perhitungan tingkat kesehatan koperasi menunjukkan skor kesehatan yang cukup baik pada tahun 2019 (68,8), tetapi pada tahun 2020 skor menurun dan masuk dalam predikat dalam pengawasan (54,45). Pada tahun 2021 skor kesehatan koperasi mengalami peningkatan menjadi 65,95 dan masih dalam predikat dalam pengawasan meskipun tidak mencapai predikat cukup baik. Koperasi butuh rencana kerja jangka pendek dan panjang sebagai acuan KSP/USP. Perbaikan pada Kualitas Aktiva produktif, Efisiensi, Likuiditas, Kemandirian dan pertumbuhan untuk kesehatan koperasi yang lebih baik.

Kata Kunci: kinerja keuangan, kesehatan koperasi.
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA DENGAN RETURN ON ASSET SEBAGAI VARIABEL MODERATING
Authors: Kiantoni Andaya , Srihastuti Eni , Selviasari Rike 
Published: January 2024

Penelitian ini merupakan penelitian deskriptif kuantitatif yang bertujuan untuk mengatahui bagaimana pengaruh modal sendiri dan modal pinjaman terhadap sisa hasil usaha dengan return on asset sebagai variabel moderating. Pengumpulan data pada penelitian ini menggunakan teknik dokumentasi dan studi pustaka. Teknik analisis yang digunakan dalam penelitian ini adalah analisis Moderate Regresion Analisiys (MRA). Berdasarkan hasil penelitian yang dilakukan, ditemukan bahwa modal sendiri dan modal pinjaman berpengaruh signifikan terhadap sisa hasil usaha koperasi. Return on asset (ROA) memperkuat pengaruh modal sendiri dan modal pinjaman terhadap sisa hasil usaha koperasi. ditunjukan oleh nilai t sebesar 5,717 dengan signifikansi 0,000 dan 3,215 dengan signifikansi 0,002 dengan kedua signifikansi yang lebih kecil dari 0,05 maka dapat disimpulkan bahwa Return On Asset akan memperkuat pengaruh modal sendiri dan modal pinjaman terhadap sisa hasil usaha koperasi.

Kata Kunci : modal sendiri ; modal pinjaman ; sisa hasil usaha ; return on asset
Prospects and problems of YouTube and virtual video channels in agricultural content dissemination
Authors: Farabi Tasnim , Islam Md Matiul , Ahmed Mohammad Bashir 
Published: January 2024

Farmers need new technologies and information to cope with the challenges and difficulties of agricultural extension. YouTube, a low-cost tool, offers opportunities for farmers' feedback, interaction, and networking. In order to utilize this tool for the benefit of farmers, it is necessary to learn the prospects and problems of YouTube and virtual video channels in agricultural content preparation and dissemination. Data were collected from 105 respondents under the Khulna Metropolitan Agriculture Office (both Metro 1 and 2) and from the 3 content creators from February to May 2023. However, the majority of respondents (94.30%) perceive YouTube as a promising tool for agricultural content dissemination. Besides, the majority of the respondents (64.80%) perceive problems with YouTube and virtual video channels in agricultural content dissemination. Age, farm size, experience, extension media contact, and training received positively impact respondents' perceptions of YouTube. The findings suggest that the public extension system and policymakers may consider reducing internet costs and providing low-cost devices for both respondents and content creators. Additionally, other virtual video platforms like YouTube can be made more accessible, allowing audiences to access information from diversified virtual video channels.
Int. J. Agril. Res. Innov. Tech. 13(2): 31-40, Dec 2023
Profitability analysis of cut flower cultivation in Bangladesh: Constraints and opportunities
Authors: Kaysar Md Imrul , Islam Md Shofiqul , Hoq Mohammad Shamsul , Mukta Sultana Parvin , Kausar A K M Golam 
Published: January 2024

Bangladesh has immense potential for cut flower production and export to the world market. Although the export earnings from cut flower cultivation are gradually increasing in our country, production and profitability are hindered by some constraints. The present study was undertaken in Jashore (Jhikargachha) and Dhaka (Savar) districts to examine the financial profitability, constraints, and opportunities of cut-flower cultivation in Bangladesh. A total of 120 cut flower cultivating farmers were selected for interview in 2019, taking 60 sample farmers from each location. Multi-stage random sampling method was followed to collect primary data. For profitability analysis, two cut flowers, namely gladiolus and rose, were selected for the study. The result indicates that per hectare total cost, net return, and benefit-cost ratio (BCR) were Tk. 687439, Tk. 261509 and 1.38, respectively, for gladiolus cultivation. On the other hand, net present value (NPV), internal rate of return (IRR), and BCR of rose cultivation were Tk. 2325762, 146%, and 1.46, respectively, indicating that rose production is highly profitable to the farmers of the study areas. Despite such potentialities, cut flower cultivation was constrained by the requirement of high initial investment, lack of modern varieties, lack of credit facility, lack of storage facility, attack by pests & diseases, and uncertain market price. However, there is a huge scope to increase cut flower production by removing constraints in Bangladesh that can boost up livelihoods, incomes, and living conditions of rural people.
Int. J. Agril. Res. Innov. Tech. 13(2): 41-48, Dec 2023
Revision of the genus Gampsocera Schiner (Diptera: Chloropidae: Oscinellinae) from India with descriptions of seven new species
Authors: Cherian P.T. 
Published: January 2024

Seven new species of Gampsocera Schiner namely, keralensis,Â khasiensis, lutea, nongpohensis, pentastriata, spindulata and trimaculataÂ from India are described. Besides this longicosta (Cherian) and luteopilosaÂ (Cherian) are transferred (n. comb.) from Elachiptera Macquart to GampsoceraÂ Schiner. Elachiptera bengalensis Cherian and Gampsocera mutata var. grandisÂ Lamb are synonymised with G. mutata (n. syn.). A key to and additional notesÂ on all species of Gampsocera known from India are given. All seven new andÂ two of the known species, longicosta (Cherian) and luteopilosa (Cherian) areÂ endemic to India.
Description of four new species of Dipara Walker (Hymenoptera: Pteromalidae) from India, with records of some species and a key to the Oriental species
Authors: Sureshan P.M. , Farsana V.K. Raseena , Nikhil K. 
Published: January 2024

Four new species of Dipara Walker, 1833 (Hymenoptera:Â Pteromalidae) are described and material pertaining to six known species isÂ recorded. The new species described are: Dipara andamanensis Sureshan &Â Raseena, sp. n., D. angulata Sureshan & Nikhil, sp. n., D. kannurensis SureshanÂ & Raseena, sp. n., and D. yercaudensis Sureshan, sp. n. Of the six speciesÂ recorded, D. gastra (Sureshan & Narendran) is newly recorded from India. AÂ revised key to the Oriental species of Dipara is also given.