bluuebunny/crossref_metadata_2025_split huggingface dataset:
The concept of quantitative accounting of factors of reduction of long-term accounts receivable cost
Authors: Kunin V. A. , Konkova S. G. 
Published: August 2023

Aim. To propose the concept of quantitative accounting of factors of long-term receivables cost reduction and to develop a methodical approach to the realization of the mentioned concept.Tasks. To identify the factors of cumulative decrease in the value of long-term receivables. To propose a methodology of its quantitative assessment for each of the factors. To study the sensitivity of cumulative decrease in the value of long-term receivables to changes in each of the factors.Methods. The research utilized a systematic approach to identifying and assessing the factors of long-term receivables cost reduction. The methods of factor and correlation-regression analysis, as well as analytical dependencies determining quantitative estimates of individual factors were applied.Results. The concept on quantitative accounting of factors of receivables value decrease in the framework of the cumulative reduction factor φ methodology is proposed, where the generalized formula of its decomposition by four factors is given. In the study, the factors of receivables value reduction factors involved in the formula are digitized in terms of the impact on the value of receivables of each of them. In determining the factors K1 and K3, a five-factor regression equation and a two-factor regression equation are constructed respectively. The obtained results can be applied in the concept of development and realization of innovation policy of the enterprise. Two variants of calculation of the K2 factor, which give a quantitative assessment of debt obligations security, are proposed. The formula for calculating the factor K4, which reflects the cost of attracted short-term credit resources to cover cash gaps resulting from accounts receivable, is proposed. As a result of quantitative assessment of influence factors, the formula for calculating the determination of the value of receivables is derived, the application of which will provide a fair result of market value assessment, which will ensure the most effective management of long-term receivables in conditions of economic instability.Conclusions. Qualitative accounting of factors of decrease in the value of long-term receivables necessitates the use of a methodical approach for their quantitative assessment. Practical application of the proposed approach will give the most reliable result of determining the market value of accounts receivable, which, in turn, will allow market participants to improve the efficiency of asset management of the enterprise.
THE CORRELATION OF STUDENTS’ MOTIVATION AND ENGLISH LEARNING ACHIEVEMENT
Authors: Eki Saputra  , Putri Agnes zayananda , Dian Susyla  , Waslurachim Safitri  
Published: August 2023

The objective of this study was to figure out whether there is any correlation between students’ motivation and English learning achievement at Grade XI Madrasah Aliyah Negeri 1 Kota Bengkulu. In this research, the researcher used Correlational research in a quantitative design. In correlational method, the researcher used the correlation statistical test to describe and measure between two variables. The population of this study was the whole students of XI grade MAN 1 Bengkulu City with total students 355. The researcher took all of population as the sample of the research. Therefore, the sample of this research was about 350 students at eleventh grade MAN Model Bengkulu. To obtain the data, the researcher used questionnaire and documentation as the instruments of this research. The questionnaire of students’ motivation was adopted from The Attitude / Motivation Test Battery by R. C Gardner cited in (Rafasah, 2019). Moreover, the students’ learning achievement was identified by collecting the students’ English score in UTS or UAS or daily test. After collecting and analyzing the data, the researcher found that the sign. (2-tailed) Pearson correlation = 0.00 > 0.05 which means that there was a correlation between students’ motivation and English learning achievement at XI A students of SMAN 1 Kota Bengkulu. The researcher suggested for English teachers in developing some strategies to facilitate the students to have a good motivation. The researcher also suggested for the students to be more active in practicing English even though this research findings showed that the students’ motivation was good.
Keywords: The Correlation, Students’ Motivation, English Learning Achievement
THE EFFECT OF AUDIO LIGUAL METHOD (ALM) IN MANDALORIAN MOVIES ON LISTENING ABILITY IN 11TH STUDENT OF SMA 12 BENGKULU UTARA
Authors: Sawitriyansyah Aji , Waslurachim Safitri  
Published: August 2023

Nowadays, teaching media is developed well in many kinds especially for English listening skill. Listening is the first communication skill human acquired. It is an important process which has vital role in the daily activity. The example of teaching media to be used in listening class is English Movie. The researcher conducted watching English movie activity in the class and he realize that the teaching media is interesting to be used because students are easy to get bored when they have listening activity without visual media. Then, he wants to know the students’ perception about the use of this method, The objective of the research was to find out the Effect of Audio Lingual Method (ALM) In Mandalorian Movies On Listening Ability and it was using quantitative experimental research. The population of this research was the students in SMA 12 Bengkulu Utara. It takes 60 students consisted of 30 as experimental and 30 as a control class. The result of t-test value of the post test was greater than t-table value (116,0>2.042). The hypothesis testing above showed that the listening comprehension scores of the students in experimental group had a significant difference after the use ALM (Audio Lingual Method) in Mandalorian movies, strategy was done in compared to the control’s group achievement who did not receive the ALM (Audio Lingual Method) in Mandalorian movies as on the experimental group, it showed Audio Lingual Method (ALM) In Mandalorian Movies On Listening Ability was effective to be used to improved students’ ability in listening. By using this strategy, it maybe improves students to learn proper English by using a movie as a learning method so the student can enjoy studying a English by watching a movie.
Keywords: Listening Ability, Audio Lingual Method (ALM), Mandalorian Movie
AN ANALYSIS STUDNTS’ ABILITY IN READING COMPREHENSION AT THE SECOND SEMESTER AT EDUCATION PROGRAM OF MUHAMMADIYAH UNIVERSITY OF BENGKULU
Authors: Anggun Cahaya Febrianti  , Fetriani  
Published: August 2023

The research was aim to describe about students’ ability levels in reading comprehension at the second semester Muhammadiyah University of Bengkulu. This method of this study was descriptive qualitative. The research instrument was a reading comprehension test to show the students’ reading ability based on the theory of (Roe, 2011). There were; main idea, specific information, reference, inference, and vocabulary. The results of the study, it was only analysis reading ability in vocabulary got very high score with the percentage 90.90%. And the four rest abilities got very low score. To be considered, reading is an important part for English language students. It is obvious that we have to be good reading ability in reading comprehension because reading is each part four language skills. The researcher are hoped to teach the students about strategy in reading subject, specially to improve reading ability in main idea, specific information, reference, inference.
Keywords: Reading Ability, Levels, Comprehension
THE ARCS MOTIVATIONAL MODEL IMPLEMENTED BY ENGLISH TEACHERS IN TEACHING ENGLISH AS FOREIGN LANGUAGE AT SMAN 1 KOTA BENGKULU
Authors: Rossy Ananda Putri Lubis  , Kasrawati  
Published: August 2023

The objective of this research was to investigate the implementation of the ARCS Motivational model in TEFL at SMAN 1 Kota Bengkulu. The design of this research was descriptive qualitative research. The subject of the study was all of the English teachers who teach English at SMAN 1 Kota Bengkulu. There were three English teachers who become the subject of this research. The researcher used observation checklist and interview to obtain the data. This research finding showed that there were 93% of attention indicator, 84% of relevance indicator, 53% of confidence indicator, and 67% of satisfaction indicator implemented by English teachers as ARCS Model in teaching English Foreign Language at SMAN 1 Kota Bengkulu. Attention indicator of ARCS models dominantly implemented by the teachers with percentage 93%. It was suggested for English teachers to implement more the confidence indicator since all of indicators of ARCS models is important to improve and encourage the students’ motivation in learning English. For further research, it will be better if other researchers can continue this research by conducting other design of research, such as; quasi experimental research or action research related to the implementation of ARCS models in teaching English at SMAN 1 Kota Bengkulu.
Keywords: : ARCS Motivational Model, Teaching English as Foreign Language
A STUDY OF STUDENTS LEARNING MODALITIES AT ENGLISH EDUCATION PROGRAM AT MUHAMMADIYAH UNIVERSITY OF BENGKULU
Authors: Angelia Tya Joice , Epi Wadison  
Published: August 2023

The objective of this research was to find students learning modalities in learning English at English education program. Design of the research in this research, the researcher used descriptive qualitative method and the research includes collecting and analysis of non-numeric data to understand concept and experiences. Subject of the research was students of the English education program. Researchers conducted research in semesters 3rd and 5th of the 2022/2023 academic year. Semester 3th consists of 29 students and semester 5th consists of 18 students, so the entire subject numbered 47 students. The research instrument is a questionnaire. The questionnaire was adapted from (Ldpride, 2021). The finding of this research showed that learning modalities in the 3rd semester was kinesthetic with percentage 44%. While in the 5th semester learning modalities was kinesthetic with percentage 36%. And learning modalities in the 3rd and 5th semesters are kinesthetic with a percentage 36%. It was suggested that the importance of knowing the appropriate learning modalities for the way they carry out learning activities will have a positive impact, such as being able to make it easier for students to absorb information so as to increase their interest and learning achievement.

Keywords: Learning Modalities, English Education Program
An Analysis of Student’ Writing Difficulties in Online Learning During COVID-19 Pandemic At 4TH Semester in Muhammadiyah University of Bengkulu
Authors: Ananda Ririn Putri , Muhammad Rezy Astriyadi  , Feny Martina  
Published: August 2023

Writing is a complex and essential skill that plays a significant role in communication, education, and professional endeavors. However, many students encounter various difficulties when engaging in writing tasks, especially in covid-19 pandemic. The aim of the research is to find out student’s writing difficulties in online learning during COVID-19 pandemic at 4TH semester in Muhammadiyah University of Bengkulu. The design of this research was descriptive method. The instrument of the research was questionnaire. The result showed that there are four factors that make fourth semester students have writing difficulties in online learning during pandemic Covid 19, namely : organization, content of the text, grammar and vocabulary mastery. The dominant factor of the students writing difficulties is vocabulary mastery. It implies that the students need to practice regularly and set aside dedicated time for writing practice. In addition, the students can seek support if they are still facing persistent challenges in writing, consider seeking additional support from lecturers, counselors, or professionals specializing in learning writing difficulties to help them in personalizing strategies and interventions tailored to the students' specific needs especially enhancing their knowledge about organization, content, grammar and add their vocabularies.

Key words: Writing, Online Learning, Writing Difficulties
مدينة وبذة Huete الأندلسية (93-568هـ / 711-1172م)
Authors: الدرويش جاسم , العلياوي ر  حسين 
Published: August 2023

وبذة مدينة أندلسية تقع إلى الشرق من طليطلة وإلى الغرب من شنتبرية ضمن منطقة الغر الأوسط الأندلسي ، فتحها المسلمون بقيادة طارق بن زياد سنة 93هـ / 711م ، واستوطنها المسلمون وغالبيتهم من البربر وعمروها ، ثم تحولت إلى أحد مدن الثغر المهمة ، تعاقب على حكمها كل من أسرة بني ذي النون وأسرة بني لبون ، وسقطت بيد النصارى سنة 478هـ/ 1085م .
وبعد سقوط طليطلة سنة 478هـ/ 1085م ، تحولت إلى ساحة للصراع الإسلامي النصراني ، ذلك أن المواجهات فيها استمرت حتى منتصف القرن السادس الهجري / الثاني عشر الميلادي ، عندما حُسم الصراع نهائياً لصالح النصارى بحيث تعد هزيمة الموحدين فيها سنة 567هـ/ 1172م بداية الانحدار التدريجي للدولة الموحدية ، وسيطرة النصارى على معظم مناطق الثغر الأوسط الأندلسي .
تجليات المقدرة الشعرية في الشعر العربي المعاصر (موازنة السياب واحمد مطر ومحمد الماغوط)
Authors: شهبازي محمود , خزاعل قيس 
Published: August 2023

تظهر المقدرة الشعرية عند الشعراء وتتجلي في مدي استطاعتهم في خلق الصور الشعرية واكتسائهم بالمفاهيم والأفكار والأحاسيس التي يريدون نقلها إلي ذهن المتلقين بالخيال والبديل العاطفي. فإنهم أحيانا وفي لحظة الإبداع الشعري تكون اللغة طوع أيديهم تنصهر في سياق خاص يعبَّر به ومن خلاله إلي حقيقة أخري بعيدة عن ذلك النسق الذي رُتِّبَت به المفردات ورُصِفت داخل دائرته. تقوم المقدرة الشعرية علي ركائز رئيسة لايستغني الشاعر المُجيد عن توظيفها في تكوينة نصوصه بشكل واعٍ منها البدائل العاطفية والصورة الفنية وخلق الأجواء الإيحائية في القصيدة. فالشعر هو فن اللغة وصياغتها والتعبير بها عن خلجات النفس والأفكار لكن بوشاح من الخيال والمجاز و التصوير. فكلما كان الشاعر متمكنا من لغته كان أجدر وأقدر على صياغة هذا الفن والابتعاد عن التعابير السطحية والوقوع فيها.
إنّ هذا المقال حسب المنهج الوصفي التحليلي، عمد إلي دراسة عيّنات من شعر السياب وأحمد مطر ومحمد الماغوط وقد توصّلت نتائج هذا البحث إلي أنّ شعر السياب يمتاز عن سائر الشعراء باستخدام التقنيات الشعرية التي أبعدت شعره عن الوقوع في المباشرة والتقريرية ومكنته من الإتيان بالتعابير الإيحائية غير المباشرة التي تدعو المتلقي إلي التفاعل العقلي والشراك الفكري مع الشاعر بينما لم يحظَ شعراء أمثال محمد الماغوط وأحمد مطر بهذه الخاصية.
PENGARUH PENURUNAN PAJAK DAN PENAMBAHAN MODAL TERHADAP PERCEPATAN ECONOMIC GROWTH
Authors: Eni Minarni  , Desy Yulia Santi  
Published: August 2023

AbstractAfter the enactment of Law No. 7 of 2021 concerning Harmonization of TaxRegulations, it is hoped that it will be the answer to the sustainability of MSMEs. Theissue that will be looked at in this study is how industrial centers will be affected bylower tax rates and more investment. The purpose of this study is to ascertain theimpact of raising capital and lowering taxes for those responsible for the tempe kripikindustrial hub in the Tamanan Trenggalek region. Utilizing statistical data analysis,the research methodology is quantitative. Based on the findings of the analysis that wasdone, it is known that the decrease in the final income tax rate for MSMEs with aturnover of not more than Rp. 500,000,000 from 0.5% to 0%, this rate reduction has apositive impact on MSMEs
AbstrakPasca pemberlakuan UU No 7 Tahun 2021 tentang Harmonisasi PeraturanPerpajakan diharapkan dapat menjadi jawaban atas keberlangsungan UMKM.Permasalahan yang akan dikaji dalam penelitian ini ialah bagaimanakahdampak penurunan tarif pajak dibarengi dengan pertambahan modal terhadapsentra industri. Penelitian ini bertujuan untuk mengetahui pengaruhpenurunan pajak serta pertambahan modal bagi para pelaku sentra industritempe kripik daerah Tamanan Trenggalek. Metode penelitian yang digunakanadalah metode penelitian kuantitatif dan menggunakan analisis data statistik.Dari hasil analisis yang telah dilakukan diketahui bahwa penurunan tarif pajakpph final bagi UMKM yang memiliki omzet tidak lebih dari Rp.500.000.000yang semula 0,5% menjadi 0%, penurunan tarif ini berdampak positif bagiUMKM. Terdapat kenaikan yang signifikan terhadap pertumbuhan ekonomiUMKM.
Pengaruh Lingkungan Fisik Rumah Dan Perilaku Terhadap Kejadian Penyakit Infeksi Saluran Pernapasan Akut (ISPA)
Authors: Hariningsih Susiani , Prasetyo Aries , Sujangi  
Published: August 2023

ISPA adalah infeksi yang terjadi di saluran pernapasan bawah ataupun atas dan bisa berdampak pada berbagai penyakit, baik infeksi ringan sampai penyakit berat yang parah, tergantung dari patogen, faktor inang, dan faktor lingkungan. Melalui data yang dihimpun terdapat 4 (empat) juta orang meninggal akibat dari infeksi saluran pernapasan akut, kemudian ketika di perinci didapat infeksi saluran pernapasan ataslah penyebab utamanya dengan menyumbang data 98%.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh lingkungan fisik rumah dan perilaku terhadap kejadian penyakit ISPA di Wilayah Puskesmas Pangkur. Penelitian di sini menggunakan penelitian exposed facto dengan pendekatan crosssectional. Populasi dalam penelitian ini merupakan semua kepala keluarga yang ada pada Wilayah Kerja Puskesmas Pangkur. Metode penentuan titik sampling dengan fixed disease sampling adalah metode pengambilan sampel berdasarkan status penyakit ISPA data Bulan Juni, Juli, Agustus yang ada di Wilayah Kerja Puskesmas Pangkur. Hasil penelitian tentang kejadian penyakit ISPA di Wilayah Kerja Puskesmas pangkur menunjukkan bahwa penghitungan resiko prevalensi komponen fisik rumah tehadap kejadian penyakit ISPA sebesar 8,636 dengan nilai r sebesar 0,020. Penghitungan resiko prevalensi perilaku penghuni rumah terhadap kejadian penyakit ISPA sebesar 2,017 dengan nilai r sebesar 0,124. Komponen rumah dan perilaku memiliki besar pengaruh 55,3% terhadap kejadian ISPA. Penelitian yang dilakukan dapat disimpulkan bahwa ada pengaruh antara lingkungan fisik rumah dan perilaku penghuni rumah terhadap kejadian penyakit ISPA. Diharapkan bagi penderita ISPA ada upaya perbaikan lingkungan fisik rumah dan menerapkan perilaku sehat.
Parazytoidy złoży jaj pająków
Authors: Jabłońska Urszula , Kostro-Ambroziak Agata 
Published: August 2023

Złoża jaj pająków, pomimo różnych form ich ochrony przez samice, są atakowane i niszczone przez parazytoidy, które realizując swój rozwój przedimaginalny kosztem jaj pająków, częściowo lub całkowicie redukują sukces reprodukcyjny pająków i mogą stanowić jeden z głównych czynników ograniczających liczebność populacji pająków. Celem pracy był przegląd danych literaturowych i podsumowanie informacji dotyczących parazytoidów jaj i złoży jaj pająków. Omówiono biologię zarówno parazytoidów rozwijających się kosztem pojedynczego jaja pająka (owady błonkoskrzydłe z Platygastridae), jak i tych rozwijających się na złożu jaj pająka (owady z różnych rodzin błonkoskrzydłych, muchówek, sieciarek i łuskoskrzydłych).
Analiza danych literaturowych pokazała, że interakcje parazytoidów z pająkami wciąż są słabo poznane, szczególnie w kontekście mechanizmów odnajdywania przez parazytoidy kokonów gospodarza, specyficzności wyboru gospodarza czy nawet samego rozwoju parazytoida w kokonie.
Pasożyty i parazytoidy pająków
Authors: Jabłońska Urszula , Kostro-Ambroziak Agata 
Published: August 2023

Pasożytnictwo stanowi główny czynnik selekcyjny i ma duże znaczenie w kształtowaniu bioróżnorodności na Ziemi. Do grupy pasożytów włączane są również parazytoidy, które ze względu na stopień ingerencji w rozwój gospodarza, dzieli się na koinobionty i idiobionty. Ich gospodarzami są także pająki, pełniące rolę kluczowych drapieżników w ekosystemach lądowych. Celem pracy był przegląd danych literaturowych i podsumowanie informacji dotyczących pasożytów i parazytoidów pająków. Omówiono biologię zarówno organizmów rozwijających się na zewnętrznej powierzchni pająka (błonkoskrzydłe i roztocza), jak i tych, które żyją i rozwijają się w jego wnętrzu (bakterie, grzyby, muchówki, nicienie, wirusy).
Analiza danych literaturowych pokazała, że najlepiej poznanymi pasożytami pająków są owady z rzędu błonkoskrzydłych i muchówek. Pasożyty i parazytoidy wywołują u pająków zmiany morfologiczne oraz behawioralne zwiększające szanse przeżycia i realizacji ich cyklu życiowego. Jednak wciąż mało wiemy o interakcjach obu komponentów tego związku.
Predicting teachers’ intent to use inquiry-based learning in the classroom after a professional development
Authors: Harmon Kasey , Ruth Taylor , Reiling Bryan , Conner Nathan W. , Stripling Christopher T. 
Published: August 2023

In the United States, there is an increasing need for high school students to enhance their science proficiency. Inquiry-based learning (IBL) can serve as a teaching strategy to increase students’ science proficiency levels, but it is critical that teachers are equipped with the knowledge needed to teach IBL. In this study, we aimed to describe the impact that a professional development (PD) about integrating IBL into curricula has on science and agriscience teachers’ intent to use IBL. The theory of planned behavior, as well as confidence, guided this evaluation. A paper survey was distributed to the PD participants after the in-person part of a prolonged PD. Survey questions were related to respondents’ confidence, attitude, perceived behavioral control, subjective norms, and intent in using the IBL animal science concepts. Findings from this study indicate that teachers developed an increased confidence, possessed positive attitudes, were influenced by subjective norms, and felt that barriers could be controlled. However, attitude was the only significant predictor of intent to integrate the IBL animal science concepts. We recommend pursuing a follow-up with the teachers after implementation of the IBL lessons to gain a better understanding of the practicality of IBL in the classroom.
Cultivating Agricultural Evolution: Revolutionizing Farming Through The Power of AI And Technology
Authors: Rattan Punam 
Published: August 2023

Objective: The objective of this study is to explore the current and potential role of Artificial Intelligence (AI) in the agricultural sector. We aim to analyze the adoption and impact of AI solutions in farming, identify challenges, and discuss the prospects for its future integration.
Method: We conducted a comprehensive review of existing literature and ongoing research projects related to AI applications in agriculture. We also examined case studies, technological developments, and AI pioneers in the field.
Results: Our analysis reveals that while AI solutions are being researched and applied in agriculture, there is a gap in widespread industry adoption. Large-scale research projects are underway, and some AI applications are available in the market. However, the development of predictive solutions to address real farming challenges is in the early stages. AI's influence extends across various sectors, contributing to the advancement of technologies such as big data, robotics, and the Internet of Things.
An illustrative example is the styrofoam container device, which utilizes machine learning and computer vision to detect and categorize "safety occurrences." Although not all-encompassing, this technology gathers significant data, such as driver behavior, speed, and surroundings. IFM's system promptly alerts supervisors to safety breaches, enhancing both safety and productivity.
Conclusion: The future of AI in agriculture hinges on the widespread adoption of AI solutions. The agricultural industry remains underserved in terms of AI integration, and the development of predictive solutions is in its early stages. However, AI's impact across sectors underscores its importance. Pioneers like IFM and IBM's patent statistics demonstrate the expanding scope of AI innovation.