bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND MENGGUNAKAN MODEL FRAUD SCORE (F-SCORE) PADA PERUSAHAAN BUMN SEKTOR BASIC MATERIAL DAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2023
Authors: Putri Annisa , Santoso Budi 
Published: January 2025

This study aims to detect the level of risk of fraud in the company's financial statements. The variables used to achieve the research objectives were accrual quality which was proxied with RSST, financial performance proxied by change in receivable, change in inventory, change in cash sales and change in earnings. To detect the risk of financial statement fraud as a dependent variable in this study, the F-Score value is used which is the sum of the variables of discretionary accrual and financial performance. The population of this study is state-owned companies in the Basic Materials & Infrastructure Sector listed on the Indonesia Stock Exchange from 2019 to 2023. In this study, the sample used was as many as 12 state-owned companies in the Basic Materials & Infrastructure Sector listed on the Indonesia Stock Exchange from 2019 to 2023. The type of data used is secondary data in the form of annual financial statements of state-owned companies listed on the Indonesia Stock Exchange from 2019 to 2023. Hypothesis testing was carried out by multiple linear regression methods. The results of this study show that the variables of financial target and external pressure have an effect on financial statement fraud. This study does not prove that financial stability, ineffective monitoring nature of industry, total accrual to total assets, change in auditor and change in director have an influence on financial statement fraud. Therefore, it can be concluded that the variables in fraud diamond can be used in detecting financial statement fraud.
EFEKTIVITAS PROGRAM PENYEDIAAN AIR MINUM DAN SANITASIBERBASIS MASYARAKAT (PAMSIMAS) DI DESA INANKECAMATAN PARINGIN SELATAN KABUPATEN BALANGAN
Authors: Aulia Titania , Gunade Djayeng Turano , Salim H.Hasbi 
Published: January 2025

Pasal 5 Undang-Undang Nomor 7 Tahun 2004 tentang Sumber Daya Air menetapkan bahwa negara menjamin hak semua individu atas akses air. PAMSIMAS adalah inisiatif pemerintah yang bertujuan untuk meningkatkan pengetahuan masyarakat Penelitian ini bertujuan untuk mengevaluasi keampuhan program penyediaan air minum dan sanitasi berbasis masyarakat (PAMSIMAS) di Desa Inan, Kecamatan Paringin Selatan, Kabupaten Balangan, beserta variabel penghambatnya. Penelitian ini menggunakan metodologi kualitatif yang bercirikan pendekatan deskriptif. Pendekatan pengumpulan data yang digunakan meliputi wawancara, observasi, dan pendokumentasian. Sumber data untuk mengidentifikasi informan meliputi seleksi selektif terhadap 17 individu. Setelah agregasi data, data disintesis dan diteliti menggunakan metode reduksi data, penyajian data, inferensi, verifikasi, dan pada akhirnya ditarik kesimpulan. Temuan penelitian ini sangat berhasil, seperti yang ditunjukkan oleh indikator-indikator berikut: Keberhasilan program, indikator kemampuan melaksanakan program cukup efektif, Indikator mekanisme kegiatan cukup efektif. Keberhasilan sasaran , indikator sasaran program cukup efektif, sasaranan pamsimas untuk seluruh masyarakat desa Panggung. Kepuasan terhadap program, indikator keberhasilan program cukup efektif, Indikator kepuasan pengguna sudah efektif, banyak masyarakat sudah puas dengan pamsimas. Tingkat input dan output keuntungan dari bulan april sampai oktober 2024 sebanyak Rp.450.000 di tambah duit kas Rp15.230.000 jadi total keseluruhan uang kas Pamsimas adalah Rp 15.680.000. Sehingga dalam pengelolaan pamsimas dapat disimpulkan sudah mendapatkan keuntungan dan tidak ada kerugian. pencapaian tujuan menyeluruh program sudah cukup baik, untuk mengembangkan program ini selalu dievaluasi. Faktor utama pengelolaan yang efektif dalam menjawab tantangan masyarakat terkait aliran air adalah kepuasan banyak masyarakat terhadap Pamsimas, yang menyediakan air bersih dan menyenangkan untuk penggunaan sehari-hari. Faktor penghambat Batasan oleh subsidi tentang sambungan rumah (SR) sehingga membuat masyarakat yang ingin menggunakan pamsimas tidak bisa sepenuhnya menggunakan hanya tersedia 80 sambungan rumah (SR), penggunaan pipa utama ada masih adaa yang bocor. Dalam penelitian ini peneliti akan memberikan saran untuk kepala desa dan pengelola pamsimas yaitu: untuk kepala desa agar mengganti pipa lama jadi baru,membeli tong guna menambah kapasitas air,menambah sambungan rumah (SR),kepada pengelola selalu memantau keadaan pipa apakah ada bocor sering membersihkan tong suapaya tetap terjaga dan bersih
Disgust and Other Negative Emotions in the Relationship between Mental Contamination and Post-Traumatic Stress Disorder: A Systematic Review
Authors: Jiménez-Ros Antonia María , Marques Beatriz , Delgado-Pardo Gracia , Martins Ana Teresa 
Published: January 2025

Background: Mental contamination (MC) refers to feelings of internal filthiness associated with contamination obsessions. Ego-dystonic memories and thoughts can trigger MC, although it can also be activated by trauma, which is associated with the onset of post-traumatic stress disorder (PTSD). Research shows that MC, negative emotions and PTSD can occur simultaneously. Despite considerable interest from researchers and clinicians, to the best of our knowledge, no systematic review has been carried out on the relationship between disgust and other negative emotions with MC and PTSD. Therefore, we conducted this systematic review to summarise and synthesise the current understanding of these constructs in PTSD. The main objective of this study was to review the association between MC, post-traumatic stress disorder and trauma; the role of disgust and other negative emotions in these associations; and whether the relationship between MC and trauma is limited to traumatic sexual experiences.
Method: We searched PsycINFO, Psychology and Behavioural Sciences Collection, Scopus, Web of Science, Medline, PubMed, ProQuest Dissertations and Theses, Cochrane Library, APA PsycNet, and the Online Library of the University of Algarve. We also included grey literature published in Google Scholar. The Mixed Methods Appraisal Tool was used to assess the methodological quality of the included studies.
Results: Twenty studies met the inclusion criteria for the review. Among these, six studies used a randomised methodology, nine used a non-randomised methodology, and five used a descriptive methodology. The results showed that MC is associated with all types of interpersonal trauma, although the relationship with sexual trauma was the strongest. Both basic emotion and disgust sensitivity appear to be significantly associated with MC and the severity of PTSD symptoms. Similarly, other negative emotions are positively associated with MC, although the experience and reappraisal of negative emotions may potentially attenuate the experience of MC.
Conclusions: Based on the findings, MC, disgust and negative emotions are important clinical constructs associated with trauma and PTSD. These results may contribute to our understanding and treatment of PTSD.
مروری بر روش‌های تدریس فعال در کورس‌های فارمکولوژی
Authors: سادات سید شیرشاه 
Published: January 2025

فارمکولوژی از جمله مضامین علوم تطبیقی در ساحه‌ی طب وترنری، طب انسانی، طب دندان و فارمسی است. این مضمون در دوره‌های لیسانس و ماستری برای محصلان آموزش داده می‌شود تا آن‌ها را قادر به شناخت علمی دواها، میکانیزم اثر، سرنوشت دوا و کاربرد‌های مصئون در روند‌های تداوی کمک ‌نماید. روند آموزش اکثراً در تحصیلات عالی کشور از دیر زمانی به شکل لکچر و جنبه‌ی تیوری و غیر فعال ‌داشته که تنها با شنیدن اکتفا شده است. در روند تدریس غیر فعال، نقش استادمحوری نسبت به شاگردمحوری برجسته‌تر است. تدریس فارمکولوژی که پهنه‌ی وسبع‌تر و شاخه‌های متعددی ‌داشته، مستلزم کاربرد روش‌های فعال به‌منظور آموزش بهتر می‌باشد. آموزش فعال محصلان را در رسیدن به اهداف آموزشی کمک می‌نماید. در روش‌های فعال تدریس سهم‌گیری محصلان لازمی بوده و این روش‌ها عمدتاً در برگیرنده‌ی آموزش بر مبنای موردی، آموزش بر مبنای مشکل، طوفان مغزی، مناقشه، بازی نقش و ارائه پاورپاینت می باشند. در نتیجه انتقال دانش علمی از طریق آموزش فعال مؤثرتر می‌باشد.
Os Códigos de conduta privados no cumprimento dos direitos fundamentais do trabalhador
Authors: Araújo Carolina Lobato Goes de 
Published: January 2025

Trata dos códigos de conduta privados que são documentos do compromisso público que as empresas assumem para funcionar obedecendo às diretrizes de responsabilidade social e ética. Pontua que a empresa se obriga a respeitar as recomendações em matéria trabalhista, emanadas, em regra, pela Organização Internacional do Trabalho (OIT) e a não destruir, pelo menos tão irresponsavelmente, o meio ambiente do modo como antes o fazia, além de outros compromissos de notória carga social. Reflete sobre a globalização que se disseminou por todo o planeta de forma irrefreável, as empresas multinacionais e transnacionais têm adquirido poderes que escapam à sua esfera exclusivamente econômica e que Estado, por sua vez, pouco pode fazer além de aceitar a proposta, quase sempre irrecusável, de instalação de uma transnacional numa certa região do país, que garantirá emprego a boa parte da população local, além de ser uma mola propulsora do crescimento da economia local. Conclui dizendo que Apesar da triste constatação de que grande parte das empresas é adepta dos pseudocódigos de conduta, ainda permanece válida a ideia original de real implantação de políticas de crescimento social e da promoção da comunidade e dos trabalhadores, efetivadas por algumas empresas.
A nova reforma do CPC e a sua aplicação no âmbito da Justiça do Trabalho
Authors: Menezes Cláudio Armando Couce de 
Published: January 2025

Trata este artigo da nova reforma do CPC e seus impactos na Justiça do Trabalho. Desenvolve o estudo comentando que a lei pretende dar continuidade à reforma processual em andamento, dentro do objetivo de assegurar o direito dos jurisdicionados a um processo judicial com “duração razoável”, nos termos previstos no art. 5º, inciso LXXVIII, da CF. Conclui ser animador notar a busca do legislador pela efetividade do processo civil através de reformas profundas que o tornem célere, adaptando-se aos reclamos da sociedade. É particularmente satisfatório perceber que o legislador tem buscado inspiração no processo do trabalho, que prima pela informalidade e rapidez e que por muito tempo foi considerado de menor importância frente ao processo civil, mais “técnico”.
A ciência do Direito: uma visão epistemológica
Authors: Silva José Antonio Parente da 
Published: January 2025

Analisa alternativas ao processo de conhecimento da ciência do Direito, apontando para o profundo sono dogmático em que ele de há muito está mergulhado, sem se preocupar com os avanços científicos obtidos em outras áreas do conhecimento. Dar ênfase aos princípios das modernas epistemologias dialéticas no estudo do Direito, principalmente as contribuições de Bachelard e Karl Popper. Esses autores propuseram reformular os conceitos científicos existentes, assim como os conceitos filosóficos a respeito da ciência. Para eles, a ciência está em constante transformação, ou melhor, em permanente retificação, não podendo nenhuma teoria científica ser considerada como verdade absoluta, visto que uma teoria científica é verdadeira, apenas enquanto aceita como tal (POPPER). Afirma que o cientista constrói seu objeto, enquanto a ciência evolui quando o cientista não se deixa seduzir pelo saber já estratificado, dogmatizado, mas o questiona, sempre partindo de novas hipóteses (BACHELARD) que a exemplo do que acontece em outras disciplinas científicas, em que tal enfoque desses episte-mólogos tem sido exitoso, acredita-se que no campo jurídico ele possa produzir bons frutos e contribuir para a evolução da ciência do direito. Finaliza dizendo que o modelo epistemológico de fundo dialético, no qual o Direito positivado e a vida se comunicam, rejeita o arredamento dos aspectos fáticos e axiológicos no estudo do fenômeno jurídico.
Salário mínimo proporcional à jornada. Validade aferida pelo coligamento dos prismas jurídico e social
Authors: Maranhão Ney Stany Morais 
Published: January 2025

Introduz considerações acerca da legitimidade do pacto de percepção de salário mínimo proporcional à jornada praticada, sem que se possa entrever, nesse contexto, qualquer tipo de afronta, oblíqua ou frontal, aos ditames constitucionais.Com efeito, no plano constitucional, dispõe o artigo 7º, incisos IV e V, da Carta da República, ser direito dos trabalhadores urbanos e rurais, além de outros que visem à melhoria de sua condição social, a percepção de um patamar salarial mínimo como contraprestação pelo labor. Acentua a Constituição, em seu artigo 7º, incisos XIII e XIV, que a jornada padrão é de 8 (oito) horas diárias e 44 (quarenta e quatro) horas semanais, salvo para aqueles que laboram em regime de turnos ininterruptos de revezamento, para quem se aplica a jornada padrão de 6 (seis) horas diárias. Afirma que a Carta Magna, nesses casos, ressalva a possibilidade de pactuação em contrário, desde que perpetrada por meio de chancela sindical e em um contexto hígido de manifestação da autonomia privada coletiva, tudo no desiderato de fomentar a autogestão social, a descentralização política e a democratização do poder. Conclui que o ajuste originário - tácito ou expresso - quanto à percepção de salário mínimo proporcional à jornada praticada pelo empregado, desde que a dinâmica laborativa implementada detenha o condão de oportunizar ao trabalhador o alcance de outra fonte de renda, coligando-se ao prisma jurídico, dessa forma, um importante prisma social, a ponto de congraçar os interesses patronal e obreiro, haja vista que o valor social do trabalho está erigido no mesmo patamar axiológico da livre iniciativa (Constituição Federal, artigo 1º, inciso IV).
A atuação do Ministério Público do Trabalho em causas com interesse de menor
Authors: Calsoni Roque Messias 
Published: January 2025

Trata da obrigatoriedade de intervenção ou não do Ministério ´Público do Trabalho nas causas em que haja interesse do menor. Inicia expondo duas situações processuais em que o menor pode figurar, quais sejam: quando ele não se encontra representado no processo por seu genitor, tutor ou curador e quando se encontra representado por algum destes. Quando o menor não dispõe das pessoas habilitadas a representá-lo em juízo (genitor, tutor, curador), a situação não comporta maiores elucubrações, pois solucionável à luz dos expressos ditames do artigo 793 da CLT, restando claro, que ele não deixará de exercitar seu direito de ação trabalhista à falta dos representantes legais, pois que poderá fazê-lo por meio de um dos demais entes arrolados no texto desse artigo. Finaliza dizendo que a participação do Ministério Público do Trabalho como custos legis nas causas em que o menor esteja devidamente representado é desnecessária, não gerando tal ausência qualquer nulidade.
RANCANG BANGUN SISTEM INFORMASI PARIWISATADI KABUPATEN MINAHASA UTARA
Authors: Susanty Kumayas  , Kamasi Nadya V. V. , Aotama Reynaldo Ch 
Published: January 2025

ABSTRAK- Kabupaten Minahasa Utara merupakan salah satu lokasi di Provinsi Sulawesi Utara yang memiliki beragam destinasi wisata menarik mulai dari bukit, situs sejarah,gunung, air terjun, hingga pantai-pantai yang indah. Penelitian ini bertujuan untuk membuat sistem informasi pariwisata di Kabupaten Minahasa Utara supaya memudahkan bagi wisatawan dalam mengakses informasi mengenai destinasi wisata di Kabupaten Minahasa Utara seperti wisata pantai Maleo Koki, Pantai Lilang, Pantai Mangket, Pantai Firdaus, Kaki Dian, Air terjun Tunan, Air terjun Masongsor, Pantai Paal, Pantai kalinaun, Pulau Lihaga, Taman purbakala Waruga, Raewaya Hils, Bendungan Kuwil Kawangkoan, dan kolam Pancuran Tumatenden. Penelitian ini menggunakan metode pengembangan RAD (Rapid Application Development) yang meliputi tahapan perencanaan kebutuhan, desain, pengembangan, dan Implementasi. Sistem informasi yang dibuat menghasilkan informasi pariwisata di Kabupaten Minahasa Utara terkait tempat wisata, hotel dan penginapan, transportasi, tempat makan serta peta lokasi yang ada di Kabupaten Minahasa Utara.
IMPLIKASI HUKUM PUTUSAN PAILIT TERHADAP JABATAN NOTARIS DAN AKTA YANG DI BUATNYA (Studi Putusan Nomor 20/Pdt.Sus-Pkpu/2020/Pn Niaga Sby)
Authors: Narenggar Daranindra Pasca Archqueta  
Published: January 2025

Article 9 paragraph (1) letter a of Law No. 30 of 2004 combined with Law No. 2 of 2014 regarding the functions of notaries when the notary is temporarily dismissed due to “bankruptcy proceedings or postponement "obligation" repayment, according to this regulation, for a notary who is in bankruptcy proceedings or has delayed payments, that notary will only be temporarily suspended until there is a court decision. permanent legal effect. This study addresses the legal situation of a notary who was temporarily suspended by the MPD due to bankruptcy proceedings and the effect of the statute brought by the notary in bankruptcy proceedings. The research method used is normative research, using a statutory approach, a conceptual approach and a case approach, using secondary data that will be analyzed using descriptive analysis. The results of this study are the legal status of notaries temporarily suspended by the MPD due to bankruptcy proceedings, unable to exercise their notary rights, and the validity of documents drawn up by notaries during the process. Bankruptcy is not valid.
MicroPulse Transscleral Diode: An Effective Non-Surgical Treatment Alternate for Glaucoma
Authors: Mohammad Afzal Bodla  , Maria Afzal Bodla  , Nalain Syedah  , Syed Imtiaz Ali  
Published: January 2025

Aim: To determine the efficacy and safety of MicroPulse transscleral laser therapy (MP-TLT) in different types of glaucoma.
Study design: Interventional case series.
Duration and Settings of the study: This study was conducted from October 2022 to May 2023 at Bodla Eye Care, Multan, Pakistan.
Methods: Patients with various types of glaucoma, such as open-angle glaucoma, closed-angle glaucoma, neovascular glaucoma, and pseudophakia glaucoma, with varying degrees of severity from mild to severe, were recruited. Pre- and post-treatment records included best-corrected visual acuity (BCVA), intraocular pressure (IOP), and number of glaucoma drugs taken. Records were kept on the number of therapy sessions, success rates, and postoperative complications. The follow-up records were recorded from October 2022 to June 2023.
Results: Twenty eyes from 20 patients were included in the final analysis. Fourteen (70%) patients were males and their ages ranged from to 20-65 years in the study group. The average IOP reduction rate was 43 % at 12 weeks of follow, which was statistically significant (p<0.001). MP-TLT is partially effective in patients with closed-angle glaucoma. In 4 of 15 patients, posterior uveitis developed in 3rd week which resolved with the use of topical and systemic steroids in the 5th week.
Conclusion: MicroPulse TLT is safe and effective for lowering IOP in a variety of glaucoma types with different severities. MicroPulse TLT had a lower complication rate.
Impact of Covid-19 Pandemic on Cataract Surgeries in the Community and Referral Hospitals in Bali
Authors: Angelo  , Ni Made Ari Suryathi  , Ni Made Suryanadi  
Published: January 2025

Aim: This study aimed to investigate the impact of the COVID-19 pandemic on the rate of cataract surgeries in the community and referral hospitals.
Study Design: Cross-sectional mixed-methods research.
Duration and Settings of the Study: Three months, Sanglah General Hospital, Denpasar, Bali, Indonesia.
Methods: The data for this study was obtained from a secondary source of cataract surgery data in Bali during the pandemic era. Data was also collected using a qualitative method through interviews with health practitioners and policymakers. Apart from that, a literature search was also carried out. The analysis of quantitative data was done using SPSS version 20. Thematic analysis was undertaken on the interview responses obtained from participants.
Results: The cataract surgical rate (CSR) was significantly lower in 2020 (CSR = 586) during the COVID-19 pandemic as compared to 2015 (CSR = 1,624) (p = 0.00). Better screening systems, patient selection, lowering exposure time, and isolation were strategies for preoperative cataract patients. The use of povidone-iodine eye drops, smaller phaco tip sizes, and restricted surgery personnel were used for intraoperative strategies. Selective postoperative patients and telemedicine were also used to minimize exposure to COVID-19. In this period, priority was given to the safety of healthcare providers as well as patients.
Conclusion(s): There is no denying that a greater backlog of cataract surgeries has resulted from the COVID-19 pandemic. However, good cooperation between patients, healthcare providers, and policymakers was observed to face this challenge.
Les besoins des groupes francophones en contexte minoritaire en matière de recherche en immigration francophone1
Authors: Cardinal Linda , Deschênes-Thériault Guillaume , Cyr Lori-Ann 
Published: January 2025

Les besoins de recherche des groupes francophones offrant des services directs ou indirects en immigration sont peu étudiés et connus. Le texte présente les résultats d’un sondage sur le sujet réalisé pour l’Observatoire en immigration francophone au Canada en 2024. Les données montrent que la majorité des organismes utilise des données de recherche pour mettre en place de nouveaux services, organiser de nouvelles activités, adapter l’offre de services et d’activités existantes et élaborer leur planification stratégique. Les résultats révèlent aussi que près de la moitié des répondants ont des priorités de recherche dans leurs plans stratégiques ou plans d’action. Ces priorités portent sur l’ensemble du continuum en immigration, incluant les étapes du recrutement et de la sélection ainsi que la rétention. Cependant, les deux tiers des répondants considèrent les données de recherche comme étant peu accessibles ou pas du tout accessibles. Les données révèlent ainsi l’existence de défis majeurs en matière de rayonnement et de diffusion des connaissances en immigration francophone auprès des milieux communautaires. Ainsi, le sondage permet de confirmer l’importance de mieux comprendre les besoins de recherche en immigration francophone des groupes travaillant dans ce secteur afin de leur permettre de faire avancer leurs dossiers.
Participative Leadership Practices and Professional Development of Language Teachers in Public Secondary Schools
Authors: Morimoto Rizlyn Joy C. , Baguio Josephine B. 
Published: January 2025

This study determined and described the participative leadership practices and professional development of language teachers in public secondary schools in Calinan District Cluster 7, Division of Davao City. This study used the non-experimental quantitative research design utilizing the correlational method. The respondents of this study were composed of 131 teachers in public secondary schools using universal sampling. The data analysis utilized the mean, Pearson r and regression analysis. The findings disclosed that the participative leadership practices were high. Thus, participative leadership practices were oftentimes demonstrated by the teachers. Moreover, professional development is high. Thus, the professional development was oftentimes manifested by the teachers. It was found that there was a significant relationship between participative leadership practices and the professional development of teachers. Based on the findings, the public-school teachers may attend conferences and training from the DepEd for a proficient growth program in participative leadership practices and professional development of teachers. This may provide skillful improvement for teachers with the goal of building capability through supported education opportunities for learners and simultaneously learning the content of better academic rehearses.