bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU
Authors: Sunaryo Anastasia Susty Ambarriani , Sunarni Ch Wiwik , Budiharta Pratiwi 
Published: April 2023

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.
Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit.
Gestión organizacional e innovación de PYMES en la industria del acero al Noreste de México
Authors: Luna Mosqueda Sara Sofia , Mendoza Vargas Martha Magdalena , Jasso Arrambide Hilda Margarita 
Published: April 2023

El éxito económico de una nación dependerá en gran medida de su capacidad para innovar y mejorar su gestión organizacional, factores imprescindibles ante la crisis producto de la pandemia por el COVID. Estos generaran alternativas ante esta incertidumbre mundial, así que analizar los factores de la gestión organizacional y su impacto en la innovación de PYMES, concretamente en el caso de la Industria del acero. El objetivo de esta investigación es analizar estos factores, buscando una mejor comprensión sobre los elementos que desarrollan las diferentes empresas al buscar su crecimiento y estabilidad. Partiendo de un diseño no experimental, descriptivo y correlacional, se generó el cuestionario titulado “Factores de la Gestión que impulsan la innovación de las PYMES en la industria del acero”, el cual costaba de 35 items, y fue aplicado a 19 directivos de PYMES ubicados en el área industrial del acero en el noreste de México. Se tomaron 4 factores para la gestión: Pensamiento Innovador, Conocimiento del mercado, Uso de la tecnología, y Acceso al financiamiento; a partir de una regresión lineal múltiple se analizó la relación entre innovación y estos factores, encontrándose que, aunque estos cuatro se relacionaban con la capacidad de una empresa para ser innovadora, las PYMES se enfocan en el pensamiento innovador, dejando de lado los otros factores que apoyarían su crecimiento. Estos datos nos permiten dar un primer vistazo hacia el panorama de las PYMES, sin embargo, se sugiere más investigación para tener una mejor explicación del fenómeno.
Pemetaan Konflik Manusia dengan Orangutan Sumatera (Pongo abelii Lesson 1827) Berdasarkan Informasi Masyarakat di Desa Peunaron Lama, Kabupaten Aceh Timur, Indonesia
Authors: Abdullah Abdullah , Munta Siroh Siti , Khairil Khairil , MD Asiah , Gagarin Yuri , Zulfikar Zulfikar , Nurmaliah Cut , Rusnawati Rusnawati 
Published: May 2023

Orangutan Sumatera merupakan spesies kera besar yang berasal dari pulau Sumatera dan saat ini telah terancam punah. Keberlangsungan hidup Orangutan Sumatera terancam akibat konversi hutan menjadi perkebunan, illegal logging dan fragmentasi habitat sehingga menimbulkan konflik dengan manusia. Sampai saat ini masih kurang informasi ilmiah tentang pemetaan konflik manusia dengan orangutan. Dalam upaya pelestarian dan perlindungan satwa maka perlu dilakukannya pemetaan untuk memetakan masalah yang ada di lapangan. Penelitian ini bertujuan melakukan pemetaan untuk mengetahui peta jalur konflik manusia dengan Orangutan Sumatera. Metode yang digunakan dalam penelitian ini adalah observasi lapangan dan wawancara dengan pendekatan deskriptif kualitatif. Data disajikan dalam bentuk tabel dan gambar secara deskriptif. Hasil penelitian ini menemukan peta jalur konflik orangutan yang meliputi: kawasan pemukiman, perkebunan, hutan sekunder dan kawasan hutan primer. Setiap kawasan tersebut terdiri dari 2 titik jalur konflik
Dynamics of Herbivorous Fish and Its Role in Controlling Algal Coverage in Coral Reef Restoration Area Affected by the Bleaching Phenomenon in 2016
Authors: Rani Chair , Haris Abdul , Faizal Ahmad 
Published: May 2023

Coral reefs in the waters of Liukangloe Island were reported to have experienced a bleaching phenomenon in May 2016 and rehabilitation efforts were carried out in 2019. This study aimed to analyze the structure of the herbivorous fish community and its role in controlling algal cover in the rehabilitation area. Observations of herbivorous fish were carried out using visual census techniques on an area of ​​4m2 and observation of algae in 0.5x0.5 m2 transects on several coral attachment media from dead coral substrates. The results showed that the proportion of herbivorous fish species in the transplant area ranged from 15.81-58.67% and the proportion of individuals ranged from 12.51-34.62%. The dynamics of the number of species and abundance of herbivorous reef fish did not show significant differences between substrates and had the same dynamic pattern in all substrates uses but varied temporally according to the time of observation. The exception is the rubble area which continues to increase until the end of the observation. A high number of herbivorous fish species richness was observed in the branching and natural coral substrates and low in the rubble substrate. The abundance of herbivorous reef fish showed a significant and negative relationship to algal cover and confirmed that the presence of herbivorous reef fish could control or reduce the value of algal cover.
Influence of the PhET Simulation-Assisted Project-Based Learning Model on Students' Ability to Master the Elasticity Concept
Authors: Hadi Dian Faisal , Doyan Aris , ‘Ardhuha Jannatin , Harjono Ahmad 
Published: May 2023

This study aims to determine the effect of the PhET simulation-assisted project-based learning model on students' ability to master the concept of elasticity. The type of research used in this study was a quasi-experimental design with a pre-test and post-test control group design. The population in this study were all students of class XI IPA at SMAN 1 Wanasaba East Lombok, totaling 142 students. The research sample was taken using purposive sampling, so that 31 students were selected in class XI IPA 2 as the experimental class and 31 students in XI IPA 1 as the control class. The independent variable in this study was the PhET simulation-assisted project-based learning model used in the experimental class, while the ability to master the concept became the control variable. The instrument used to measure the students' mastery of the concept is a test instrument in the form of a description test on the material elasticity of 6 questions. The results of the pre-test data analysis showed that the students' initial knowledge was almost the same, but after being given treatment, the average post-test score of the experimental class was 79.22 and that of the control class was 72.64. The results of the t test using the Independent Sample T test on the post-test showed a significance (2 tailed) less than 0.050, so it can be concluded that the project-based learning model assisted by the PhET simulation has an effect on students' ability to master the concept of elasticity.
Покращення показників ефективності з прихованості управління при передачі даних в інформаційно-телекомунікаційних мережах за допомогою методу генерації початкових номерів послідовності TCP-з'єднань
Authors: Чистов В. І. , Осієвський С. В. , Несміян О. Ю. , Самокіш А. В. , Толкаченко Є. А. , Балакірєва С. М. 
Published: May 2023

Аналіз відомих методів побудови мережевих стеганографічних каналів передачі даних показав, що технічна можливість використання особливостей протоколів моделі OSI з метою прихованої передачі даних існує в багатьох випадках. Найбільш ефективними методами, є методи, які засновані на протоколах моделі OSI від транспортного рівня і вище, що обумовлюється високою ресурсоємністю їх стегоаналізу. При розробці методу стеганографічної передачі даних основними вимогами стали: висока скритність процесу передачі повідомлень; достовірність доставки переданих повідомлень; достатня стеганографічна надмірність використаного базового каналу передачі даних; простота реалізації методу. Таким вимогам відповідає протокол транспортного рівня – TCP (Transmission Control Protocol – протокол управління передачею). При використанні протоколів канального та мережевого рівнів моделі OSI, як технологічної основи для організації прихованого каналу передачі даних, приховування здійснюється за рахунок розміщення даних, факт передачі яких повинен бути прихований, у видимих полях заголовків відповідних протоколів, тобто у відкритому вигляді. У зв’язку із тим, що технологія IP-шифрування охоплює лише корисне навантаження протоколів мережевого рівня, то доцільним є використання протоколів транспортного рівня моделі OSI. На даному рівні найпоширенішим є протокол TCP, при цьому він стандартизований і використовується протиборчими сторонами, в тому числі й у військовій сфері. Достовірність доставки повідомлень досягається за рахунок процедури трьохетапного встановлення з'єднання і звітування факту доставки фрагментів. В основу розробленого методу покладено механізм генерації початкового номера послідовності (ISN – Initial Sequence Number) кожного TCP-з'єднання і кореляції байтів переданих (відкритих) даних і байтів повідомлень. Реалізація отриманих результатів забезпечить покращення показників ефективності заходів щодо прихованості управління при передачі даних в інформаційній телекомунікаційній мережі за рахунок розробки стеганографічного методу передачі даних, що використовує особливості протоколів транспортного рівня моделі мережевої взаємодії.
CONTROLLING WATER LEVEL BY USING MODIFIED MODEL FREE ADAPTIVE CONTROLLER
Authors: Mohammed Yousra Abd , H. Karam Ekhlas , N. Kadhim Nahida 
Published: May 2023

This paper investigates a simple mathematical model for a water level system, which consists of a DC motor (water pump), and a Speed to Height transformation block, that relates the speed of the motor, to the height of the water level. The input signal is the applied voltage to the armature of the DC motor, while the output signal is the rotational speed of the shaft. A simple modified model-free adaptive controller is suggested, to control the level of water, by adjusting the rate of the incoming water flow to the container, by changing the speed of the water pump, that fills the container. The suggested controller consists of a conventional model free adaptive controller, combined with the proportional integral derivative controller. The parameters of the controller are tuned using two methods. The overall controlled water level system is simulated through MATLAB R2015a software. The results show the efficiency of the suggested controller, when compared to the tuned PID and the MFAC, due to its least fluctuation peak, fast response with a small settling time, and zero steady-state error.
Nyerere and the African Theory of Democracy
Authors: Masabo Conrad John 
Published: May 2023

Abstract
Statecraft, under democratic principles in Tanzania in particular, is often considered as a total heritage from former colonial masters. Julius Kambarage Nyerere (1922–1999) disputed this by advancing an African theory of democracy, articulated to inform modern statecraft in Tanzania. His theory advances a form of democracy characterized by a merger of some practices from the African past and others from the western world. In this way, he articulated the centrality of democracy in organizing public affairs without compromising its African origin but also acknowledging the influence of other democratic cultures in the modern organization of a polity. This article articulates Nyerere's contribution to African democratic discourse and the extent to which his theory of democracy is relevant in the organization of contemporary politics and democratic trajectories in Tanzania and Africa in particular.
Conceptualizing Difference
Authors: Osterberg-Kaufmann Norma , Stark Toralf , Mohamad-Klotzbach Christoph 
Published: May 2023

Abstract
This article formulates the concept of democracy as a configuration to overcome the rigid universalist, liberal-proceduralist dominated conceptions of democracy that define invariant core elements and combine them with culturally individualistic features. Instead, the approach presented here focuses on the basic principles behind democracy. Lincoln's often-criticized broad definition of democracy as “government by, of, and for the people” provides the opportunity for an open, transglobal approach that focuses on the premise of political self-efficacy for all citizens and portrays democracy not as a mechanism but as a way of life. Political self-efficacy can be institutionalized in different ways, so this contribution refers to specific models of democracy (e.g., liberal, republican, or communitarian).
КВЕСТ-ТЕХНОЛОГІЇ ЯК ФАКТОР ФОРМУВАННЯ УПРАВЛІНСЬКОЇ КОМПЕТЕНТНОСТІ МАЙБУТНІХ ОФІЦЕРІВ ПОЛІЦІЇ
Authors: ТЮРІНА Валентина , РОМАНИШИНА Людмила 
Published: May 2023

Обґрунтовано актуальність проблеми формування і розвитку управлінської компетентності майбутніх офіцерів поліції, які є представниками ризиконебезпечних професій.. Обґрунтовано доцільність впровадження інтерактивних технологій, зокрема квест-технологій, в процес професійної підготовки майбутніх працівників поліції з метою формування управлінської компетентності. Дано визначення понять «управлінська компетентність», «квест-технологія», «освітній квест», «поліцейський квест». Розкрито зміст етапів підготовки і проведення квесту як навчальної гри. Обґрунтовано й експериментально доведено доцільність використання «поліцейського квесту» у процесі професійної підготовки майбутніх офіцерів поліції з метою формування у них управлінської компетентності. Виявлено статистично вірогідну наявність позитивної динаміки за більшістю показників в експериментальних групах після вивчення спецкурсу, написання курсових і творчих робіт, участі у тренінгу з елементами квест-технологій і практичних заняттях у формі «поліцейського квесту».
Peculiarities of the National Agency for the Prevention of Corruption Activities under Martial Law
Authors: Kalienichenko L. I. , Slynko D. V. 
Published: May 2023

In the article, the authors identified and analyzed the main features of the activities of the National Agency for the Prevention of Corruption under martial law.
The authors proved that after the full-scale invasion of Russia, the National Agency for the Prevention of Corruption, as well as most state bodies, has adapted to the changes in the state and society. The authors note that a wide range of powers and rights of the National Agency for the Prevention of Corruption are fixed at the legislative level. In the scientific article, the authors have conditionally divide the entire set of rights and powers of the National Agency for the Prevention of Corruption into types “depending on the scope of their implementation or depending on the function within they are carried out”. It has been emphasized that in the conditions of martial law, the National Agency for the Prevention of Corruption continued to fulfill its powers, using the rights enshrined in Article 12 of the Law of Ukraine “On Prevention of Corruption”. However, taking into account the military and political situation that has led to the emergence of new social relations or the change of existing ones (crossing the border by men of military age under martial law, the activities of charitable and humanitarian funds, etc.), the content of the powers of the National Agency for the Prevention of Corruption has been transformed to a certain extent. In the conditions of martial law, despite the partial temporary suspension of certain functions, the National Agency for the Prevention of Corruption not only continues to fulfill its mandate, but also redistributes resources for wartime needs. It has been proven that the essence of the activity of the National Agency for the Prevention of Corruption in the conditions of martial law has remained unchanged, ensuring the formation and implementation of the state anti-corruption policy, the formation of rules for the prevention of corruption and the improvement of the transparency of the public sector.
Points of Perspective : Research Report on the Federal Needle Exchange Program in Canada
Authors: Chu Sandra Ka Hon , De Shalit Ann , Thomas Rhiannon , van der Meulen Emily 
Published: May 2023

<p>[Introduction]: "People who are incarcerated have long been recognized as disproportionately affected by HIV and hepatitis C, with injection drug use a major contributing factor to the spread of these viruses (OHTN, 2014). In response, prison-based needle and syringe programs have provided people who are incarcerated with access to sterile injection equipment in more than 60 prisons in over 10 countries since 1992 (HRI, 2020; UNODC, 2014). Evaluations over the past three decades have consistently shown that such programs reduce new HIV and hepatitis C infections, reduce injection-related injuries such as abscesses, reduce the sharing of needles, and do not increase in-prison drug use overall (for example, see Lazarus et al., 2018; Moazen et al., 2020; UNODC, 2014). </p>
<p>Prison-based needle and syringe programs tend to employ one of the following four models: distribution via automatic dispensing machines; distribution by health care staff; distribution by peers (i.e. trained fellow prisoners); and/ or distribution by external organizations that specialize in harm reduction (UNODC, 2014). Each model has advantages and disadvantages with regard to anonymity, confidentiality, accessibility, feasibility, ease of implementation, cost, and effects on interpersonal relationships, for example between people who use drugs in prison, and with other prisoners, prison staff, and external staff (PHAC, 2006; Stöver & Nelles, 2003; van der Meulen et al., 2016). </p>
<p>Yet, despite ample empirical evidence demonstrating the effectiveness of needle and syringe programs, the federal Correctional Service of Canada (CSC) refused for decades to implement this essential prison harm reduction program. After years of inaction, in 2012 the HIV Legal Network along with Steve Simons, a man formerly incarcerated in a federal prison, and three HIV organizations — PASAN, CATIE, and CAAN — launched a constitutional challenge to compel CSC to provide people in prison with access to sterile injection equipment.”</p>
Analysing the PKK’s Rebel Governance: Data limitations and some potential solutions
Authors: O'Connor Francis , Akin Kamuran 
Published: May 2023

The content of insurgent movements’ publications can be telling, yet the issues which it decides to exclude or deny can be of even greater illustrative value. Downplaying violence against civilians or sources of illicit funding can be expected, but what of movements who ignore practises of rebel governance, which are not only popular with their supportive constituencies but also bestow legitimacy with the international public? This paper looks at the puzzling case of the PKK whose publications systematically neglected forms of governance – in particular its alternative justice systems - it implemented at the height of its insurgency in Turkey through the 1980’s and 1990s.
Indicadores de sostenibilidad urbana para la ciudad de Cuenca de infraestructura pública reciclada y reutilizada: revisión bibliográfica
Authors: Salto Chabla Juan Fernando , Angumba Aguilar Pedro Javier , Quesada Molina Juan Felipe , Pintado Farfan Julio Cesar 
Published: April 2023

Los indicadores de sostenibilidad urbana han permitido generar metodologías de tratamiento para las soluciones de varios problemas que se tratan en los ODS, y mejorar el hábitat de la sociedad, al no existir un listado unificado internacional se pueden presentar inconvenientes al tratar de solucionar problemas como la reutilización de edificios abandonados. Por lo cual, el objetivo de la investigación fue evaluar los indicadores sostenibles internacionales en infraestructura pública reciclada, reutilizada, y adaptarlos a la ciudad Cuenca para la recuperación urbanística de los sitios abandonados. Utilizando una metodología descriptiva – observacional con un enfoque cualitativo a través de una revisión bibliográfica bajo una línea de tiempo temporal y estudio de caso. Los resultados dieron a conocer que, la situación de abandono de la Plaza de Toros Santa Ana, tiene debe ser analizada a fondo para su intervención mediante los indicadores obtenidos de reciclaje y la reutilización de infraestructuras; por otra parte, en el estudio, se considera prioritario los temas de espacios verdes, el espacio público, la temporalidad de las infraestructuras, indicadores de la movilización y los servicios de mantenimiento urbano como los más factibles en el caso. Concluyendo que, la importancia que tenía la plaza de Toros para la ciudad de Cuenca y el espacio que ocupa se debe considerar la implementación de los indicadores para una adaptación del sitio en beneficio de la colectividad. y regenerar el entorno de la sociedad
A Reflection on Post-Graduate Supervision Practice: Towards a Deeper Understanding of Effective Student Engagement
Authors: Pather Shaun 
Published: May 2023

There can be no debate about the central role of postgraduate studies in the enterprise of the research university. Reflecting on the past and the future of higher education, it is clear that the economic foundations of nations are built on their ability to create new knowledge through research and, in turn, transform the same into innovations and resultant societal impact. In this regard, postgraduate supervision is integral to the foundation of national knowledge creation. The PhD degree is regarded as the capstone entry point for researchers to formally enter the scientific enterprise and the world of academia. However, research shows that many academics undertake the role of postgraduate supervision without any formal training or orientation to the task at hand. This paper reviews the literature in relation to the challenges in higher education with respect to postgraduate supervision. Using a personal reflective lens, the paper highlights the relevance of understanding the locus of disciplinary identity during supervision; the need to embrace plurality in terms of modes of supervision; the importance of knowing the boundaries of power, and how to evade the creation of supervisor dominant relationships; and lastly, that simple pragmatic tools can aid and address what is often perceived by the student to be a terrain of extreme complexity.