bluuebunny/crossref_metadata_2025_split huggingface dataset:
Análise da viabilidade das atividades agrícolas desenvolvidas em uma propriedade rural
Authors: Kruger Silvana Dalmutt , Lopes Ana Claúdia , Gotardo Rudimar 
Published: October 2023

O estudo tem por objetivo de comparar o resultado econômico-financeiro das culturas de tabaco, trigo e soja desenvolvidas em uma propriedade rural do município de Rio Dos Índios, Rio Grande do Sul. Quanto à metodologia utilizada, trata-se de uma pesquisa descritiva, realizada por meio de estudo de caso e análise de abordagem qualitativa. A partir das visitas realizadas, identificou-se o patrimônio e os custos inerentes à cultura da soja, trigo e tabaco. Elaborou-se a partir do levantamento patrimonial e dos custos a demonstração de resultado exercício, referente a dois períodos: safra 2019/2020 e 2020/2021. Posteriormente, realizou-se a análise dos investimentos, por meio do playback, taxa interna de retorno e valor presente líquido. Os resultados indicam na safra 2019/2020, que a cultura do tabaco apresentou margem líquida de 55,44%, o trigo 31,50% e a soja de 50,44%. Na safra 2020/2021, a cultura do trigo apresentou margem de 56,52%, o tabaco de 16,31% e a soja de 53,04%. Com relação ao tempo de retorno dos investimentos, a soja apresentou payback de 1,65 anos, o trigo de 5,65 anos e o tabaco 16,88 anos, e embora as 3 culturas demonstrem a viabilidade econômico-financeira, o retorno dos investimentos é menor na produção de soja e trigo. De modo geral, os resultados indicam, a importância da contabilidade como suporte para controle e gestão dos custos no meio rural, permitindo a identificação dos resultados por atividade desenvolvida e a análise dos investimentos realizados.
Penerapan Metode Tanya Jawab Berbantuan Sketchfab Meningkatkan Hasil Belajar Peserta Didik Kelas XI MIPA 3 Tahun Ajaran 2022/2023
Authors: Sembung Fransiska Yunita , I Nengah Suka Widana 
Published: October 2023

Penelitian ini bertujuan untuk mengetahui untuk penerapan metode tanya jawab berbantuan Sketchfab meningkatkan hasil belajar peserta didik kelas XI MIPA 3 tahun ajaran 2022/2023. Jenis penelitian ini yaitu penelitian metode penelitian yang digunakan yakni Penelitian Tindakan Kelas yang terdiri dari tahapan (1) Perencanaan, (2) Tindakan, (3) Pengamatan, (4) Refleksi. Penelitian tindakan kelas yang dilakukan menggunakan metode tanya jawab berbantuan Sketchfab bertempat di SMA Negeri 11 Denpasar terdiri dari 2 Siklus yang terdiri dari asinkronus dan sinkronus dengan subjek peserta didik kelas XI MIPA 3. Analisis dilakukan secara kuantitatif dan deskriptif. Hasil belajar dikatakan terjadi peningkatakan jika hasil belajar dikatakan berhasil bila rata-rata hasil belajar biologi peserta didik ≥ 75. Pada data awal didapati bahwa hasil nilai rata-rata yaitu 55 didapati 11 orang peserta didik tuntas (34%) dikategorikan kurang dan sebanyak 21 orang peserta tidak tuntas (65%). Pada siklus I nilai rata-rata sebesar 81 dengan 26 orang peserta didik tuntas (81%) dikategorikan baik sekali dan sebanyak 6 orang peserta tidak tuntas (18%). Siklus II nilai rata-rata sebesar 75 dengan 25 orang peserta didik tuntas (78%) dikategorikan baik sekali dan sebanyak 7 orang peserta tidak tuntas (21%). Saran dari penelitian ini adalah soal yang dibuat harus menyesuaikan dengan topik pembahasan saat pembelajaran dan level kognitif harus disesuaikan dengan waktu pembelajaran dan di kontestualkan berdasarkan permasalahan yang ada. Berdasarkan hasil tersebut penerapan metode tanya jawab berbantuan Sketchfab dapat meningkatkan hasil belajar peserta didik kelas XI MIPA 3 Tahun Ajaran 2022/2023
Kata-Kata Kunci: Metode Tanya Jawab, Hasil Belajar, Sketchfab
Contabilidad en la Antigüedad y la Edad Media
Authors: Sánchez Thayiris 
Published: October 2023

La contabilidad antigua comenzó como toda ciencia, por la necesidad del hombre esta se realizaba antiguamente a través del intercambio de mercancías, más conocido como trueque.
La primera herramienta, y de manera objetiva que se utilizó para los registros contables fueron las tablas de barro, en estas se registraban los recibos, gastos, contratos de trueques, ventas, prestamos de dinero y otras operaciones de índole comercial, con la finalidad de tener evidencias . Estas tablillas tenían mucha dificultad al momento de ser usadas, es por eso por lo que las personas decidieron inventar el papiro de mano, con esta herramienta se logró que la contabilidad avanzara a grandes pasos, obteniendo registros más favorables, operaciones de las cosechas, cuentas y los recibos de pagos de las bodegas de manera más ordenada y precisa, tomando como control para futuras toma de decisiones.
A review of the impact of individual self-acceptance and self-efficacy on academic achievement
Authors: Song Chaowei 
Published: October 2023

Social intelligence has become a hot topic of research today, and the impact of social intelligence on individual academic performance is being widely studied. This study focuses on self-identity and self-efficacy in social intelligence. It reviews their implications for academic burnout to help predict academic achievement and generate methods that may alleviate academic burnout and improve academic performance.
Cyber Policies Are Needed
Authors: Liu Jiachen 
Published: October 2023

The anarchic nature of cyberspace makes it difficult to effectively control cyber attacks targeting civilians and even national facilities. This uncontrollable and potentially explosive danger must be immediately contained from realists’ perspective. In addition, weaponized cyber attacks can also become a means for hostile forces to weaken the strength of other countries, posing an imminent threat to the country’s survival. Given the invisible nature of cyber attacks, a country should have policies and means to proactively detect and destroy potential cyber threats.
Perencanaan dan Partisipasi Penyusunan Anggaran Berperspektif Gender pada Pemerintah Daerah
Authors: Pradnya I Made 
Published: October 2023

The Regional Revenue and Expenditure Budget (APBD) is a tool for regional financial management for the welfare of the community. The budget must be sensitive to gender issues because budget is used as a measure to determine equality and fairness. This study aims to prove the effect of planning and budgetary participation on budget performance with a gender perspective. The population is the compiler APBD with probability sampling techniques. Calculations using the Slovin formula yielded 47 respondents. The details are 9 members of DPRD Commission B, and 38 heads of agencies. The analysis technique used is multiple regression analysis. The test results prove that the budget planning process affects the budget with a gender perspective. This implies that women's involvement in the budget planning process will determine a more equitable budget. Conversely, budgetary participation does not affect the budget with a gender perspective. The lack of participation in budgeting is likely due to the lack of comparisons between women and men in this study. Therefore, further research is expected to increase or equalize the number of male and female respondents.

Anggaran Pendapatan dan Belanja Daerah (APBD) merupakan sarana untuk pengelolaan keuangan daerah bagi kesejahteraan masyarakat. Anggaran harus peka terhadap isu gender karena anggran digunakan sebagai ukuran untuk menentukan kesetaraan dan keadilan. Penelitian ini bertujuan untuk membuktikan pengaruh perenanaan dan partisipasi penyusunan anggaran terhadap kinerja anggaran berperspektif gender. Populasi adalah para penyusun APBD dengan teknik probability sampling. Perhitungan dengan rumus slovin menghasilkan 47 orang responden. Rinciannya adalah anggota Komisi B DPRD berjumlah 9 orang, dan 38 orang Kepala-kepala instansi. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil pengujian membuktikan bahwa proses perencanaan anggaran mempengaruhi anggaran yang berperspektif gender. Hal ini mengimplikasikan bahwa keterlibatan perempuan dalam proses perencanaan anggaran akan menentukan anggaran yang lebih adil. Sebaliknya, partisipasi penyusunan anggaran tidak mempengaruhi anggaran berperspektif gender. Tidak berpengaruhnya partisipasi penyusunan anggaran kemungkinan disebabkan oleh sedikitnya perbandingan perempuan dengan laki-lai dalam penelitian ini. Oleh karena itu, penelitian selanjutnya diharapkan untuk menambah atau menyetarakan jumlah responden laki-laki dan perempuan.
Faktor-Faktor Determinan Yang Mempengaruhi Pengambilan Keputusan Etis Auditor Dengan Sensitivitas Etika Sebagai Variabel Intervening
Authors: Gabriella Yosyefa , Suryaningrum Diah Hari 
Published: October 2023

This research purpose to know that Ethical Orientation, Familiarity threat, Intimidation threat has influence on the Ethical Decision-making through Ethical Sensitivity as the intervening variable. Population in this research including 60 auditors who working in the registered Accounting Public Office on the Badan Pemeriksa Keuangan (BPK) Republic of Indonesia. Sampling technique in this research used purposive sampling with 36 samples and used primary data which result by spread questionnaires. Analysis technique and hypothesis trial on this research used Part Least Square (PLS). Result of this research show that there is positive influence from Ethical Orientation, Familiarity threat and Intimidation threat as the independent variable to the Ethical Sensitivity and there is positive influence from Ethical Sensitivity to the Auditors Ethical Decision making. With the result show that Ethical Sensitivity is the Intervening Variable. For the auditors this research can be referenced to give the ethical action on them decision making and also keep on guard against every threat which can be independence overthrow For the student who want to be a professional auditor this research give a reference to apply professional’s code of ethics so they can have the high ethical sensitivity to give the ethical decision.
The Influence of Blueprints on Internal Audit Monitoring System (IAMS) Application Development
Authors: Sal-Sabilla Narita Kusnadi  , Nanda Wahyu Indah Kirana  
Published: October 2023

The Digitalization era shows increasing application developments, both at the individual, group, and corporate levels. One of the corporations or companies involved in this Digitalization development is PT Pelindo Terminal Petikemas. The need for auditing activities arises to ensure that the company's business processes comply with regulations and policies. To fulfill the audit working papers, the Internal Audit Division of PT Pelindo Terminal Petikemas has developed IAMS (Internal Audit Monitoring System), a web-based application that plays a role in digitizing the auditing process. However, the absence of a blueprint or master plan for this application has become a constraint in its development, as there are still features that are not fully optimized when used. This research is conducted to identify the deficiencies in the application caused by the absence of a blueprint and to emphasize the importance of creating a blueprint in the application development process. The research adopts a descriptive qualitative approach and tends to use analysis. The primary data for this research were obtained through interviews and literature studies, and bibliographic references were used to compile the literature. The research findings conclude that the IAMS (Internal Audit Monitoring System) application must still be fully optimized to assist the company's internal auditing activities. One of the reasons for its suboptimal performance is the lack of a blueprint, which would facilitate the application's development and serve as a direction and master plan for designing an application.

DOI: https://doi.org/10.5281/zenodo.8415610
The Effect Of Working Capital Management And Fixed Assets Investment On Profitability (Study On Automotive And Component Companies Listed On The Indonesian Stock Exchange)
Authors: Arifin Bustanul , Farli Fadillah Adnan 
Published: October 2023

Purpose - This study aims to analyze the influence of working capital management and investment in fixed assets towards profitability.

Design/methodology/approach - This research was implemented in the automotive and part companies listed on the Indonesia Stock Exchange for the period 2006 – 2014. The sample was taken using the method of purposive sampling. Eight companies were selected for a sample. Used multiple regression analysis as statistical method

Finding - The results of the research show that CCC and AP have negative and considerable influence on ROA, AR have positive and not considerable influence on ROA, while IVR and FAT have positive and considerable influence on ROA. LVR as a control variable has a negative and not significant effect on ROA, while NPM has a positive and considerable influence on ROA

Originality -

Keyword - working capital management, investment in fixed assets, profitability, return on assets, cash conversion cycle, average collection period, average payment period, inventory conversion period, leverage, net profit margin.

Paper Type – Research Paper
A design tool for globally developable discrete architectural surfaces using Ricci flow
Authors: Zhang Jingyao , Ohsaki Makoto 
Published: October 2023

AbstractThis paper presents an approach for the design of discrete architectural surfaces that are globally developable; that is, having zero Gaussian curvature at every interior node. This kind of architectural surface is particularly suitable for fast fabrication at a low cost, since their curved geometry can be developed into a plane. This highly non‐linear design problem is broken down into two sub‐problems: (1) find the member lengths of a triangular mesh that lead to zero Gaussian curvature, by employing the discrete surface Ricci flow developed in the field of discrete differential geometry; (2) realize the final geometry by solving an optimization problem, subject to the constraints on member lengths as well as the given boundary. It is demonstrated by the numerical examples that both of these two sub‐problems can be solved with small computational costs and sufficient accuracy. In addition, the Ricci flow algorithm has an attractive feature—the final design is conformal to the initial one. Conformality could result in higher structural performance, because the shape of each panel is kept as close as possible to its initial design, suppressing possible distortion of the panels. This paper further presents an improved circle packing scheme implemented in the discrete surface Ricci flow to achieve better conformality, while keeping its simplicity in algorithm implementation as in the existing Thurston's scheme .
Acquisition of land by foreigners in Kobe zakkyochi during the Meiji era
Authors: Yamasaki Yoshika 
Published: October 2023

AbstractThis study identifies some of the distinctive characteristics of the land acquired by foreigners in the zakkyochi (mixed‐residential areas) of Kobe, Japan, during the Meiji era, and explores the various means by which foreigners were able to acquire this land. The primary focus is on Kitano‐cho and Yamamoto‐dori, a well‐known residential area for foreigners, where ijinkan (historical Western‐style residences) still stand to this day. By law, foreigners in zakkyochi were given only the right to lease land from Japanese citizens and the Japanese government. Nonetheless, foreigners such as E.H. Hunter expanded the area available to them by using the names of Japanese relatives. Although Japanese women who married foreigners were also prohibited from owning land, this restriction did not apply to their children. Thus, in the case of E.H. Hunter, a significant portion of the land he acquired was acquired in the name of his children, primarily in areas adjacent to the mountains, excluding the sites of graveyards and villages. Indeed, it was generally the case that the land used by foreigners in Kobe was concentrated in the hilly areas with good views that did not serve as graveyards or village sites.
Data‐driven performance metrics for neural network learning
Authors: Alessandri Angelo , Gaggero Mauro , Sanguineti Marcello 
Published: October 2023

SummaryEffectiveness of data‐driven neural learning in terms of both local mimima trapping and convergence rate is addressed. Such issues are investigated in a case study involving the training of one‐hidden‐layer feedforward neural networks with the extended Kalman filter, which reduces the search for the optimal network parameters to a state estimation problem, as compared to descent‐based methods. In this respect, the performances of the training are assessed by using the Cramér‐Rao bound, along with a novel metric based on an empirical criterion to evaluate robustness with respect to local minima trapping. Numerical results are provided to illustrate the performances of the training based on the extended Kalman filter in comparison with gradient‐based learning.
Nature‐Inspired Strategies for the Treatment of Osteoarthritis
Authors: Wu Mingzhou , Zheng Kai , Li Wenhao , He Weiming , Qian Chen , Lin Zhixiang , Xiao Haixiang , Yang Huilin , Xu Yaozeng , Wei Minggang , Bai Jiaxiang , Geng Dechun 
Published: October 2023

AbstractArticular cartilage is devoid of nerves and blood vessels, and its nutrients must be obtained from the joint fluid; therefore, its ability to repair itself is limited. Manufactured materials such as artificial cartilage or synthetic materials are typically used in traditional approaches for knee cartilage repair. However, durability, postimplant rejection, and tissue incompatibility are the problems associated with these materials. In recent decades, tissue engineering and regenerative medicine have focused on the development of functional substitutes, particularly those based on naturally inspired biopolymers. This review focuses on sustainably produced biopolymers based on materials derived from natural sources. Furthermore, these materials have many advantages, including low antigenicity, biocompatibility, and degradability. Of course, there are also many challenges associated with natural materials, such as the lack of clinical studies and long‐term follow‐up data, unstable mechanical properties of the materials, and high demands placed on preparation and molding techniques. In this review, an overview of natural and nature‐inspired polymers that are the subject of research to date, as well as their structural designs and product performances is provided. This review provides scientific guidance for enhancing the development of naturally inspired materials for treating cartilage injuries.
Self‐Limited Epitaxial Growth of Patterned Monolayer Organic Crystals for Polarization‐Sensitive Phototransistor with Ultrahigh Dichroic Ratio
Authors: Chen Jinhui , Wang Jinwen , Chen Shuai , Pan Jing , Jia Ruofei , Wang Chaoqiang , Wu Xiaofeng , Jie Jiansheng , Zhang Xiujuan 
Published: October 2023

AbstractMonolayer organic crystals provide an unprecedented opportunity for studies on the intrinsic charge transport of organic semiconductors because of their 2D nature that is free of grain boundaries with fewer defects. However, due to the spatially stochastic molecular nucleation and the difficulty in controlling monolayer assembly, large‐scale growth of monolayer organic crystals remains a formidable challenge. Here, a self‐limited epitaxial growth strategy is proposed to realize large‐area patterned growth of monolayer organic crystals via physical vapor deposition process. Specifically, this approach confines the molecular nucleation and crystallization in defined wetting patterns, whose sizes are smaller than the mean free path of the molecules on substrate, enabling the formation of a single nucleus in wetting pattern. Meanwhile, the intermolecular lattice mismatch between 2,7‐dialkyl[1]benzothieno[3,2‐b][1]benzothiophene (Cn‐BTBT, n = 8 and 10) derivatives inhibits vertical molecular stacking, thereby promoting the monolayer assembly of organic molecules. Using this approach, centimeter‐sized patterned growth of mixed Cn‐BTBT monolayer organic crystals is achieved. Polarization‐sensitive phototransistors based on the monolayer organic crystals exhibit ultrahigh dichroic ratio up to 4.6 × 103, on par with the commercial polarizers (103). This work sheds light on large‐scale patterned growth of monolayer organic crystals toward high‐performance optoelectronic devices.
Freestanding Perovskite Oxide Membranes: A New Playground for Novel Ferroic Properties and Applications
Authors: Han Lu , Dong Guohua , Liu Ming , Nie Yuefeng 
Published: October 2023

AbstractTransition metal perovskite oxide membranes and their unique properties have attracted great attention recently and have been developed into one of the research frontiers in condensed matter physics and materials science. Free of constraint imposed by the underlying substrate, freestanding membranes exhibit extraordinary structural tunability and flexibility far exceeding the bulk materials and epitaxial films clamped on substrates, which substantially extends the explorable regime in the phase diagrams. Moreover, high‐quality oxide membranes, even down to a single unit cell, can be synthesized and stacked/integrated with any materials for novel artificial heterostructures and electronic applications. The exceptional structural tunability and stacking ability in oxide membranes provide new knobs to explore the spontaneous symmetry breaking in oxides, providing a fertile playground for emergent primary ferroic/multiferroic properties and electronic applications. Here, the recent progress is briefly reviewed and the promising outlook for future research in ferroic perovskite oxide membranes and their applications is discussed.
Transforming Li3PS4 Via Halide Incorporation: a Path to Improved Ionic Conductivity and Stability in All‐Solid‐State Batteries
Authors: Poudel Tej P. , Deck Michael J. , Wang Pengbo , Hu Yan‐Yan 
Published: October 2023

AbstractTo enhance Li+ transport in all‐solid‐state batteries (ASSBs), harnessing localized nanoscale disorder can be instrumental, especially in sulfide‐based solid electrolytes (SEs). In this investigation, the transformation of the model SE, Li3PS4, is delved into via the introduction of LiBr. 31P nuclear magnetic resonance (NMR)unveils the emergence of a glassy PS43− network interspersed with Br−. 6Li NMR corroborates swift Li+ migration between PS43− and Br−, with increased Li+ mobility indicated by NMR relaxation measurements. A more than fourfold enhancement in ionic conductivity is observed upon LiBr incorporation into Li3PS4. Moreover, a notable decrease in activation energy underscores the pivotal role of Br− incorporation within the anionic lattice, effectively reducing the energy barrier for ion conduction and transitioning Li+ transport dimensionality from 2D to 3D. The compatibility of Li3PS4 with Li metal is improved through LiBr incorporation, alongside an increase in critical current density from 0.34 to 0.50 mA cm−2, while preserving the electrochemical stability window. ASSBs with 3Li3PS4:LiBr as the SE showcase robust high‐rate and long‐term cycling performance. These findings collectively indicate the potential of lithium halide incorporation as a promising avenue to enhance the ionic conductivity and stability of SEs.