bluuebunny/crossref_metadata_2025_split huggingface dataset:
RECYCLING AND UPCYCLING IN THE ELECTRO-MECHANICAL DOMAIN: A REVIEW OF CURRENT PRACTICES
Authors: Emmanuel Adikwu Ukpoju  , Ayodeji Abatan  , Oladipo Adekoya  , Bartholomew Obehioye Obaedo  , Obe Destiny Balogun  
Published: January 2024

This study provides a comprehensive review of current practices, challenges, and future prospects in recycling and upcycling within the electro-mechanical domain, with a particular focus on the role of recyclable electronic components in sustainable system design. The primary objectives were to assess the effectiveness of existing recycling techniques, explore innovative upcycling approaches, and evaluate the integration of recyclable components in system design. The methodology employed a systematic literature review, drawing data from peer-reviewed journals, industry reports, and government publications. Key databases such as IEEE Xplore, ScienceDirect, and Google Scholar were utilized, with a focus on literature published between 2018 and 2023. The findings revealed that while current recycling techniques are effective, they face technical and economic barriers that hinder widespread adoption. Upcycling approaches show promise in enhancing the value and utility of electro-mechanical systems. The integration of recyclable electronic components is pivotal for sustainability, though it requires more efficient recycling processes and innovative design strategies. Emerging technologies, such as IoT and AI, offer potential solutions but are underexplored in practical applications. The study concludes that sustainable practices in the electro-mechanical domain significantly impact environmental conservation and resource management. However, supportive policy and regulatory frameworks are crucial for enhancing these practices. Future research should focus on developing more efficient recycling techniques, exploring the economic viability of sustainable practices, and integrating emerging technologies. Addressing these areas is essential for advancing sustainability in the electro-mechanical domain.
Keywords: Recycling, Electromechanical systems, Upcycling, Sustainable Design.
SMART GRIDS IN INDUSTRIAL PARADIGMS: A REVIEW OF PROGRESS, BENEFITS, AND MAINTENANCE IMPLICATIONS: ANALYZING THE ROLE OF SMART GRIDS IN PREDICTIVE MAINTENANCE AND THE INTEGRATION OF RENEWABLE ENERGY SOURCES, ALONG WITH THEIR OVERALL IMPACT ON THE INDUSTRI
Authors: Chinedu Alex Ezeigweneme  , Chinedu Nnamdi Nwasike  , Adedayo Adefemi  , Abimbola Oluwatoyin Adegbite  , Joachim Osheyor Gidiagba  
Published: January 2024

This study provides a comprehensive analysis of the integration and impact of smart grids in the industrial sector, focusing on the evolution from traditional grids, the role of predictive maintenance, and the integration of renewable energy sources. The primary objectives were to understand how smart grids are reshaping industrial energy management and to assess their impact on efficiency, sustainability, and operational practices. A systematic literature review was employed as the methodology, utilizing electronic databases and academic journals to gather relevant literature from 2018 to 2023. The search strategy involved keywords related to smart grids, predictive maintenance, and renewable energy integration. Inclusion and exclusion criteria were established to ensure the relevance of the selected literature, which was then thematically synthesized to identify key trends and insights. Key findings indicate that smart grids mark a significant shift in energy management, offering enhanced efficiency, reliability, and sustainability. The integration of renewable energy sources addresses challenges like intermittency, contributing to environmental sustainability. Predictive maintenance within smart grids has emerged as a crucial strategy for improving operational efficiency and reducing maintenance costs. The study also highlights the economic and environmental impacts of smart grid technologies, underscoring their potential in promoting sustainable industrial practices. Finally, smart grids represent a pivotal advancement in industrial energy management. The study recommends continued innovation and strategic implementation to realize their full potential, with future research focusing on AI applications, emerging renewable sources, and policy frameworks in smart grid technologies.
Keywords: Smart Grids, Predictive Maintenance, Renewable Energy, Industrial Efficiency.
ISO 27001 IN BANKING: AN EVALUATION OF ITS IMPLEMENTATION AND EFFECTIVENESS IN ENHANCING INFORMATION SECURITY
Authors: Sarah Kuzankah Ewuga  , Zainab Efe Egieya  , Adedolapo Omotosho  , Abimbola Oluwatoyin Adegbite  
Published: January 2024

As the banking industry becomes increasingly reliant on digital technologies and faces evolving cyber threats, the adoption of robust information security frameworks is imperative. ISO 27001, a globally recognized standard for information security management systems, has gained prominence as a comprehensive framework for safeguarding sensitive data. This study explores the implementation and effectiveness of ISO 27001 within the banking sector, evaluating its impact on enhancing information security. It delves into the specific challenges and considerations unique to the banking industry, where the confidentiality, integrity, and availability of financial information are paramount. It examines the motivations behind adopting ISO 27001, the process of implementation, and the associated organizational changes required to align with the standard's principles. A critical aspect of the evaluation involves assessing the tangible benefits and outcomes resulting from ISO 27001 implementation. This includes improvements in risk management, incident response capabilities, and the overall resilience of information security controls within banking environments. The study also investigates the role of ISO 27001 in fostering a culture of security awareness among banking employees and stakeholders. Ethical considerations, compliance challenges, and the balance between security and operational efficiency are examined to provide a holistic perspective on the standard's impact. It concludes with insights into the future of ISO 27001 adoption in the banking sector, considering emerging technologies, regulatory developments, and the evolving nature of cyber threats. This research contributes valuable insights into the effectiveness of ISO 27001 as a strategic framework for information security in banking, offering practical implications for industry practitioners, policymakers, and stakeholders invested in fortifying the digital resilience of financial institutions
Keywords: ISO 27001, Banking, Information Security, Ethical, Financial Institution.
A COMPREHENSIVE REVIEW OF ETHICAL PRACTICES IN BANKING AND FINANCE
Authors: Ejuma Martha Adaga  , Zainab Efe Egieya  , Sarah Kuzankah Ewuga  , Adekunle Abiola Abdul  , Temitayo Oluwaseun Abrahams  
Published: January 2024

This paper presents a thorough examination of ethical practices within the dynamic landscape of banking and finance. As the financial industry plays a pivotal role in global economic systems, the need for stringent ethical standards becomes increasingly apparent. This comprehensive review encompasses various dimensions of ethical considerations, ranging from corporate governance and risk management to customer relations and social responsibility. The banking and finance industry occupies a vital role in society, wielding immense power over financial stability, development, and individual well-being. However, its ethical practices have consistently faced scrutiny and criticism. This review aims to provide a comprehensive understanding of the current landscape of ethical practices in banking and finance, analyzing both shortcomings and advancements. The study delves into the historical evolution of ethical norms in banking and finance, tracing the development of codes of conduct and regulatory frameworks that shape the industry's ethical landscape. It analyzes the impact of technological advancements on ethical considerations, exploring the challenges and opportunities presented by digitalization, fintech, and blockchain technologies. Furthermore, the review evaluates the role of leadership and organizational culture in fostering ethical behavior within financial institutions. It examines case studies of ethical lapses and their repercussions, shedding light on the importance of accountability and transparency in maintaining public trust. The paper also discusses the ethical implications of financial decision-making, considering issues such as fair lending practices, responsible investing, and the ethical dimensions of risk assessment. It scrutinizes the role of financial education in promoting ethical awareness among stakeholders and addresses the ethical considerations associated with emerging financial products and services. This comprehensive review synthesizes key insights into the ethical practices within banking and finance, offering a holistic perspective on the challenges and opportunities faced by the industry. By understanding and addressing ethical concerns, financial institutions can contribute to the development of a sustainable and responsible financial ecosystem that benefits both the industry and society at large.
Keywords: Ethical, Banking, Cybersecurity, Big Data, Banking Regulation.
Combining lime and organic amendments based on titratable alkalinity for efficient amelioration of acidic soils
Authors: Iticha Birhanu , Mosley Luke M. , Marschner Petra 
Published: January 2024

Abstract. Ameliorating soil acidity using a combination of lime and organic amendments (OAs) can be an alternative to lime alone, but determining the appropriate OA rates can be difficult. We developed a new method for calculating the combined application rate of lime and OAs (wheat straw, faba bean straw, blended poultry litter, biochar, and compost) that is based on the titratable alkalinity of OAs and the equilibrium lime buffer capacity (LBCeq) of acidic soils. The effect of calculated soil amendment rates on soil pH was validated at soil water contents of 60 %, 100 %, and 150 % of field capacity (FC). The soil used to develop and validate the method was a sandy loam with a soil pH in deionised water (pHW) of 4.84 and a soil pH in 0.01 M CaCl2 solution (pHCa) of 4.21. The LBCeq of the soil was 1657 mg CaCO3 kg−1 pH−1 (where “CaCO3 kg−1 pH−1” denotes the amount of lime required to raise the pH of 1 kg of soil by one unit). The titratable alkalinity of the OAs ranged from 11.7 cmol Heq+ kg−1 for wheat straw to 357 cmol Heq+ kg−1 for compost. At 60 % FC, faba bean and wheat straw amendment increased the soil pHW to 6.48 and 6.42, respectively, but lower pH values were reached in soil amended with less biodegradable or resistant OAs (ROAs) (i.e. blended poultry litter, biochar, and compost). At 150 % FC, the two straws increased the soil pHW to only 5.93 and 5.75, respectively, possibly due to slower decomposition under submerged conditions, resulting in limited alkalinity production, whereas amendment with ROAs produced pHW values close to 6.5. With an increasing lime-equivalent value (LEV) of the OA, from 5.8 g CaCO3 kg−1 (wheat straw) to 179 g CaCO3 kg−1 (compost), the lime requirement to reach pHW 6.5 in lime–OA combinations decreased from 2.72 to 0.09 g CaCO3 kg−1. The developed method was shown to be effective in determining the appropriate rates of OAs (with or without additional lime) for the management of acidic sandy loam soils in this study and highlights the importance of the soil water content with respect to its acid-neutralising effect.
WhatsApp Communication in Tanzanian Organizations
Authors: Issa Faisal , Makubi Sospeter Manyasi 
Published: January 2024

Public sector performance and service delivery is less than optimal in most countries of Africa including Tanzania. There are main issues that are attributed to such state of affairs. However, technological developments that are Information and Communication Technology related offer the opportunity to improve public sector performance. Among the social media platforms is WhatsApp that has gained popularity in Tanzania a head of other social media tools. This study assesses the extent to which WhatsApp is used in organizations in Tanzania and implications there from. The study deployed qualitative in-depth and analytical methodology through an electronic questionnaire administered through WhatsApp communication platforms of selected groups and interviews with CEOs of public sector organizations. The result shows WhatsApp is widely used due to its benefits including leading to possible positive contexts for performance improvements that is despite the lack of formal authorization for its use.
Pakistan in the Crosshairs and the Rising Stakes of Strategic Information Warfare
Authors: Muhammad Usman Dr. Sahibzada 
Published: January 2024

Over the past two decades, information and communication technologies (ICTs) have reaped significant attention from security experts, computer scientists, intelligence agencies, and governments for their potential applications in conflict scenarios. Using ICTs for offensive or defensive purposes to instantly invade, disrupt, or control the opponent's resources is known as strategic information warfare (SIW). Although SIW is as ancient as military history, the communication sciences revolution has altered its character. It has evolved into a double-edged weapon that is equally crucial for strong nations, technically underdeveloped states, non-state entities, and individual software experts. Some nations, most notably the US, Russia, and China, have taken the SIW technology seriously and compared it to the danger posed by WMDs. In the south Asian context, Pakistan faces a direct threat from India, which collaborates closely with Israel, by the use of SIW.
Additionally, the Western media portrays a highly negative picture of Pakistan's administration, law and order, and economy. The national media, suitably supported by foreign players, has begun a propaganda warfare effort against Pakistan's military forces and intelligence institutions. However, SIW is now a global danger, necessitating a worldwide response. Pakistan must create a proactive national strategy to prepare for the problems erupted from SIW strike on the communication network, which is crucial for the operation of its nuclear facilities.
Determinan Faktor Yang Memengaruhi Minat Wajib Pajak Dalam Penggunaan E-Filing (Studi Empiris Pada KPP Pratama Jayapura)
Authors: Muslimin Ulfah Rizky , Falah Syaikhul , Tandililing Elia Madatu , Puspitasari Esti Diah 
Published: January 2024

This research aims to determine the influence of perceived usefulness, perceived convenience, perceived security and confidentiality on taxpayer interest in using e-filing at KPP Pratama Jayapura City. The dependent variable used in this research is taxpayer interest in using e-filing, while the independent variables are perceived usefulness, perceived convenience, perceived security and confidentiality. The respondents are individual taxpayers who have used e-filing and have not used e-filing at KPP Pratama Jayapura City. This research uses multiple linear regression analysis with a sample of 100 respondents. The results show that perceived usefulness influences taxpayers' interest in using e-filing, perceived ease influences taxpayers' interest in using e-filing, perceptions of security and confidentiality influence taxpayers' interest in using e-filing, as well as perceived usefulness and ease of use. , perceptions of security and confidentiality jointly influence taxpayers' interest in using e-filing.
Keywords ; Confidentally, Convenience, E-filling, Perceived Usefulness, Security, and Taxpayer
Analisis Faktor-Faktor Kinerja Keuangan Yang Mempengaruhi Harga Saham Dimasa Pandemi Covid-19
Authors: Siburian Martupa J. S , Simanjuntak Aaron M. A. , Sesa Pascalina V. S 
Published: January 2024

The Covid-19 pandemic has had long, medium-, and short-term impacts on the manufacturing sector listed on the Indonesia Stock Exchange. Pressure on the manufacturing sector was caused by policies made by the government by violating PSBB and policies issued by companies, namely laying off their employees, which impacted decreasing company production. This certainly affects the share price of companies in the manufacturing sector on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine whether Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Debt to Equity (DER) have an effect. The population in this study were all manufacturing companies listed on the IDX for the 2020-2022 period, totaling 181 companies; 52 companies were obtained using purposive sampling. The analytical method used is multiple linear regression analysis with the help of SPSS 29 software. The results of this study indicate that Net Profit Margin, Earning Per Share, and Equity Ratio have a significant effect on stock prices. At the same time, Return On Assets and Return On Equity are not significant on stock prices. The stock price is significantly influenced by the following factors at the same time: Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earnings Per Share (EPS), and Debt To Equity Ratio (DER).
Keywords: NPM, ROA, ROE, EPS, DER, Stock Price.
Analisis Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi
Authors: Diningsih Novelya A , Waromi Juliana , Bleskadit Novalia Herlina 
Published: January 2024

This study aims to examine the influence of Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior on the Level of Understanding of Accounting for Accounting Students of Cenderawasih University Jayapura. The study sample used purposive sampling method. The sample was 120 students. The approach used in research is a quantitative approach. The analysis tool used is a multiple linear regression analysis method using the help of SPSS software.
The results of this study show that Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior affect the Level of Understanding of Accounting of Cenderawasih University Students. For future research, it is expected that research can be carried out with more expanded sampling, and further research can replace independent variables to be wider and can also add other variable models. The object in this study only focuses on students of Cenderawasih University Jayapura, so the results of the study cannot be generalized to a wider sample. In addition, the independent variables used in this study are only three, namely intellectual intelligence, spiritual intelligence and learning behavior, so there are still other variables that are not studied that might affect the level of understanding of student accounting.
Pengaruh Penerapan E-Faktur Dan E-SPT Pajak Pertambahan Nilai (PPN) Terhadap Kepatuhan Pengusaha Kena Pajak Yang Terdaftar Di KPP Pratama Jayapura
Authors: Liing Yose Maria Fabiola Da , Allolayuk Paulus K. , Seralurin Yohanes C 
Published: January 2024

This research aims to provide empirical evidence of the influence of implementing e-invoices and e-SPT Value Added Tax (VAT) on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura. Data collection in this research used a questionnaire distributed directly to Taxable Entrepreneurs (PKP) registered at KPP Pratama Jayapura. The sampling technique used in this research was purposive sampling with a total of 73 respondents taken. The data analysis method used in this research is a survey method by giving a number of questionnaires to taxable entrepreneurs at KPP Pratama Jayapura which are then analyzed with the help of SPSS 25.
Based on the tests carried out, the research results show that, partially the implementation of E-invoicing has a significant effect on the compliance of taxable entrepreneurs, and the E-SPT Value Added Tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura while simultaneously (together) the implementation of E-invoices and E-SPT value added tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered with KPP Pratama Jayapura.
La veracidad histórica del relato de Abgar en la obra de Eusebio de Cesarea
Authors: López Calero Sergio 
Published: January 2024

En el presente artículo se analiza el relato sobre la supuesta correspondencia mantenida por Jesús y el rey Abgar V de Edesa, presente en la obra Historia Eclesiástica de Eusebio de Cesarea. Desde sus inicios, la leyenda gozó de mucha fama debido a la consideración de los fieles de que se trataba de uno de los pocos testimonios existentes sobre un texto escrito por el mismísimo Jesús. Este hecho provocó que esta tradición se tradujese a numerosas lenguas y recibiera varias influencias distintas, lo que sin duda favoreció su desarrollo y su pervivencia en el tiempo. A pesar de los numerosos estudios sobre su popularidad y sobre las distintas versiones existentes, el origen de esta leyenda sigue sin estar claro y está lejos de llegar a un consenso académico. Por tanto, en este trabajo se estudian las distintas perspectivas sobre el inicio de esta tradición, analizando aquellas teorías que se centran en sugerir que la obra se trata de una invención del autor, pero también buscando algún matiz histórico que pudo servir como fuente de inspiración para Eusebio de Cesarea.
Refleksi dalam dua proses karya Fotografi: “Interaksi Subjektif Dalam Fotografi (Melihat Kehidupan Individu Autis Dari Sudut Pandang Fotografi)” & “Soul of Autism”
Authors: Malik Hakim Amran 
Published: January 2024

Refleksi atas dua proses pengkaryaan fotografi yang berinteraksi dengan anak dengan Autism Spectrum Disorder (anak ASD), satu sebagai subjek pemotret, lalu yang kedua sebagai pengajar dan pengarah foto, yang menghasilkan sebuah kesadaran akan tindakan kuratorial fotografi untuk anak ASD.
Studi Perbandingan Wacana Film Dokumenter dengan Film Dokumentasi, Jurnalistik Televisi, dan Video Blogging
Authors: Hermansyah Kusen Dony 
Published: January 2024

Dalam produksi film, peristilahan dokumenter seringkali sudah begitu saja (taken for granted) tanpa ada pengamatan lebih lanjut. Hal ini terkadang menyebabkan kegaduhan saat ada yang mempertanyakan perbedaannya dengan dokumentasi, pemberitaan di televisi atau video blogging (vlog). Bagaimanapun, produk-produk tersebut memang memiliki kemiripan dengan film dokumenter. Tulisan ini berusaha memperjelas kepada khalayak agar tidak kebingungan saat harus membedakan dokumenter dengan produk audio-visual di atas. Terkadang pembuat film kebingungan ketika diminta menjelaskan perbedaannya dengan produk audio-visual lainnya. Perbedaan pengertian ini akan diamati dari sudut pandang ilmu bahasa dan keilmuan yang mendasar dalam film terutama film dokumenter serta ilmu komunikasi. Metode penelitian yang akan digunakan dalam pengamatan ini metode penelitian kualitatif dengan pendekatan studi kepustakaan. Sumber datanya adalah produk-produk audio-visual yang telah disebutkan. Teknik pengumpulan datanya akan didapatkan dari studi kepustakaan dan dokumen. Sedangkan analisis datanya akan menggunakan metode analisis deskriptif kualitatif dengan teori yang digunakan adalah teori film dokumenter, teori jurnalistik televisi dan teori tentang webloging. Walaupun memiliki banyak kemiripan seperti fakta sebagai objek materi dan ideologi sebuah karya, film dokumenter tetap memiliki aspek dasarnya yang tidak dimiliki produk audio visual lainnya.