bluuebunny/crossref_metadata_2025_split huggingface dataset:
დამოუკიდებლობა, როგორც შიდა აუდიტორების სავალდებულო პრინციპი
Authors: Shalimova Nataliia , Kuzmenko Halyna 
Published: June 2022

ნატალია შალიმოვა
ცენტრალური უკრაინის ეროვნული ტექნიკური უნივერსიტეტი კროპივნიცკი, უკრაინა
Email: nataliia.shalimova@gmail.com
https://orcid.org/0000-0001-7564-4343
გალინა კუზმენკო
კიევის ვადიმ გეტმანის ეროვნული ეკონომიკური უნივერსიტეტი კიევი, უკრაინა
Email: galina.leda@gmail.com
https://orcid.org/0000-0003-2792-1320
მოკლე აღწერა
კვლევის მიზანია შიდა აუდიტორების მიერ დამოუკიდებ­ლობის პრინციპის დაცვის მოთხოვნების დადგენა.
კვლევის თეორიულ და მეთოდოლოგიურ საფუძველს წარმოადგენს ზო­გა­დად აუდიტის და კონკრეტულად შიდა აუდიტის სფეროში უცხოელი და ეროვნული მეცნიერების შრომების მეცნიერული და შემოქმედებითი გააზრება.
კვლევის საინფორმაციო ბაზას წარმოადგენდა საერთაშორისო პრო­ფე­სიული ასოციაციებისა და ბუღალტერთა და აუდიტორთა ორგანი­ზა­ციების ოფიციალური დოკუმენტები, სტანდარტები და ეთიკის კოდექ­სები.
მიზნის მისაღწევად, გამოყენებულია ზოგადი სამეცნიერო მეთოდების (ანალიზი, სინთეზი, ინდუქცია, დედუქცია). დასაბუთებულია შიდა აუდი­ტორთა ეთიკის დეტალური კოდექსისა და შიდა აუდიტის სერვისების სპეციფიკური რეგულაციების შემუშავების აუცილებლობა, რომელიც გააერთიანებს ოფიციალური სტანდარტებისა და კოდექსების მოთხოვ­ნებს და გამოავლენს მკაფიო ზომებს ინტერესთა კონფლიქტისა და სიფრთხილის ზომების შესაფასებლად.
განისაზღვრა შესაბამისი სიფრთხილის ზომების შემუშავების ძირი­თადი ეტაპები ისეთ დონეზე, როგორიცაა აუდიტორის დონე, ჩართულო­ბის დონე, ფუნქციონალური დონე და ორგანიზაციული დონე. დადას­ტურდა, რომ აზრისა და ქცევის დამოუკიდებლობა, როგორც გარე და შიდა აუდიტორების დამოუკიდებლობის კომპონენტები, უნდა ჩამოყა­ლიბდეს აუდიტის შესრულების პროცესში ჩართული ყველა მხარის გათვალის­წინებით, სამი მხარის ურთიერთობის შინაარსის გათვალისწი­ნებით.
შემოთავაზებული თეორიული მიდგომებისა და პრაქტიკული რეკო­მენ­დაციების პრაქტიკული გამოყენება გააუმჯობესებს შიდა აუდიტორე­ბის მიერ შესრულებული სამუშაოების ხარისხს.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR INDUSTRI MAKANAN DAN MINUMAN DI BEI PERIODE 2017-2019
Authors: Mulia Clara 
Published: June 2022

This study aims to test empirically the factors that affecting.the firm’s.performance. The object of the research is a manufacturing company food and beverage industry listed on.Indonesia Stock.Exchange for the.period 2017 – 2019. The sampling uses purposive sampling methods with predefined criteria. Overall sample was 18 companies and 54 observational data. Data.analysis technique performed is multiple.linear regression. The result obtained in this.study there is enough evidence that the independent.board of.commissioners variables have a significant positive effect while the audit committee and the size of company have a significant negative.effect.on financial.performance.The results of this study are expected to be useful for users of the company’s..financial statement and investors .in. making final decisions and this study can contribute to future research.
Keywords: Firm performance, Independent Board of Commisioners, Audit Committee, Size of Company.
References:
Effendi, M. A. (2017). The Power of Good Corporate Governance.
Erawati, T., & Wahyuni, F. (2019). Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia ( Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 ). 1(2), 129–137.
Gunawan, I. ., Darmawan, N. A. ., & Purnamawati, I. G. . (2015). No Title. Jurnal Akuntansi Program S1 Universitas Pendidikan Genesha, 3.
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Kasih, A. P. (2014). Pengaruh Good Corporate Governance.
Lestari, W. D., & Yulianawati, I. (2012). Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan ( Studi Pada Perusahaan Manufaktur Yang Terdaftar BEI Tahun 2011 - 2012). 127–135.
Nofitasari, N. (2015). Pengaruh good corporate governance dan kinerja perusahaan terhadap nilai perusahaan (studi pada badan usaha milik negara yang terdaftar di bursa efek indonesia tahun 2010 - 2013). Jurnal Administrasi Bisnis, 25, 108–117.
Novitasari, D. P. (2016). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan. 106–119.
Purwani, T. (2001). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan.
Rahmawati, I. A., Rikumahu, B., & Dillak, V. J. (2017). Pengaruh Dewan Direksi, Dewan Komisaris, Komite Audit dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. 2(2), 54–70.
Sarafina, S., & Saifi, M. (2017). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dan Nilai Perusahaan ( Studi pada Badan Usaha Milik Negara ( BUMN ) yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015 ). 50(3), 108–117.
Scott, W. R. (2015). Financial Accounting Theory (7th ed.).
Ula, F., Sochib, & Ermawati, E. (2018). Pengaruh Ukuran Perusahaan Dan Stuktur Kepemilikan Publik Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI. Progress Conference Vol. 1, No. 1, 1(1), 861–869.
PENGARUH KUALITAS LAYANAN DAN PROMOSI PENJUALAN TERHADAP KEPUASAN KONSUMEN ALFAMART DI SUNTER
Authors: Harjati Lily 
Published: June 2022

High customer satisfaction will benefit companies because the company becomes efficient and effective, The more aware that the customer is an asset for the company. In general, the definition of Quality of Service is all forms of activities undertaken by the company to meet consumer expectations. Sales Promotion is an activity that is intended to help get consumers and awaken consumers to the existence of a company's products or services. Consumer Satisfaction is a perception evaluation of the difference between initial expectation and actual product performance as perceived after consuming product Theory used to support this research is definition along with indicators of service quality, sales promotion, and consumer satisfaction. The object of this research is consumers who are and have been shopping at Alfamart Sunter Jakarta. This study used questionnaires for data collection, while for sampling using non-probability sampling technique with accidentaly sampling technique (accidental selection). Data processed by using software SPSS 23. The results showed that (1) Quality of Service have a positive effect on Consumer Satisfaction (2) Sales Promotion has a positive effect on Consumer SatisfactionÂ Keywords: Servqual, Promotional Product, Customer Satisfaction
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LOAN TO DEPOSIT RATIO (LDR), NON PERFORMING LOAN (NPL) DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2015 â€“ 2017
Authors: Harrison Christian 
Published: June 2022

Banking companies can endure the competition in the business world and can be a good example for companies in other industries in maintaining firm value in the eyes of investors. The variables tested in this study consisted of company values measured using Tobin's Q ratio, good corporate governance mechanism proxied through institutional ownership, audit committee, the board of commissioners, managerial ownership, independent commissioners, and the size of the board of directors, measured loan to deposit ratio with the percentage of lending loans with third-party funds, non-performing loans as measured by the percentage of non-performing loans compared to lending, and the size of the company as measured by the total assets owned by the company. The research sample is a banking company that is listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study uses a purposive sampling method in determining the number of samples used and obtained 39 companies used as samples. While the method of data analysis uses the classical assumption test, hypothesis testing, and multiple linear regression analysis. The results of this study indicate that the mechanism of good corporate governance has a significant effect on firm value while the loan to deposit ratio, non-performing loans, and firm size have no significant effect on firm value.
Keywords: Firm value, good corporate governance, institutional ownership, audit committee, the board of commissioners, managerial ownership, independent commissioner, size of the board of directors, loan to deposit ratio, non-performing loans, company size.
Strategic decisional beliefs: Conceptualization and empirical research
Authors: Simamora Bilson 
Published: June 2022

Extant studies hold that the decision quality at the very moment of choice indicates future task accomplishment. However, regarding individual-making, the decision’s strategic nature still received little attention from scientists so far. For that reason, the author utilizes the strategic decision dimensions of justifiability, confidence, and satisfaction to form a new concept called strategic decisional beliefs. Making self-efficacy, motivation, subjective well-being, loyalty, and switching likelihood as the concept’s consequences under investigation, the author tests the concept using data from 350 new students chosen judgmentally. As expected, exploratory factor analysis with maximum likelihood extraction offers only one latent variable for the three underlined dimensions. Further investigation with confirmatory factor analysis indicates that all items are internally valid, reliable, and solidly merged into a single construct with a close fit measurement model. Good-fit structural equation modeling with Lisrel 8.8 successfully confirms that strategic decisional beliefs predict the specified consequences strongly. Interestingly, the construct has better structural validity in a unidimensional than a multidimensional form. This study still relies on a single cross-sectional design. Hopefully, further research can utilize a longitudinal design to investigate how strategic decisional beliefs predict individuals’ actual performance, satisfaction, and loyalty.
Original Article | Turnitin
O PLANEJAMENTO DO PROCESSO DE MANUTENÇÃO NA ERA DA INDÚSTRIA 4.0:MÉTODO PROKNOW-C
Authors: Silva Natália Aragão , Servare Junior Marcos Wagner Jesus 
Published: June 2022

O presente artigo tem como propósito apresentar a utilização do método de estudo científico ProKnow - c, no qual consiste na seleção e composição de um portifólio bibliográfico, que tem por objetivo direcionar e otimizar a pesquisa de artigos considerados relevantes, de acordo com o tema pesquisado. Este método é composto em 3 etapas: seleção do portifólio, análise bibliométrica e análise sistêmica. No decorrer deste artigo, será feita a exposição desta análise que possibilitou, através de filtros, a seleção de 10 artigos científicos que estavam direcionados ao tema: O planejamento do processo de manutenção na era da indústria 4.0.
Locus of control, personality temperaments, and coping strategies of marine transportation students
Authors: Fernandez Riza M. , Magallanes Celo I. 
Published: June 2022

The globalization of the shipping industry necessitates improving maritime students' ability to operate under pressure. This descriptive-comparative-correlational study aims to determine 239 marine students' locus of control, personality temperaments, and stress-coping strategies. It examines correlations among the aforementioned variables, and differences in coping in terms of year level, family structure, religion, locus of control (LOC) and temperament. The findings indicate that there is a plenitude of externals and phlegmatics among maritime students. They used coping strategies moderately across all three coping categories, namely avoidance, emotion-oriented, and task-oriented approaches, which is most preferred. Family structure, religion, and LOC do not affect their coping abilities. Choleric students coped better than sanguine and melancholic students; second-year students coped better than first-year students. Moreover, there is a link between temperament and coping, but not between temperament and LOC, nor between LOC and coping. As for externals, students would tend to believe that life circumstances or outcomes in school or elsewhere are influenced by external forces. As restrained, and sensitive phlegmatics, suppressing feelings of stress leads to more susceptibility to physical and mental stress, requiring effective coping techniques. Thus, recognizing and understanding their locus of control and temperaments will help them cope with stress more successfully.
Analyzing education based on metaverse technology
Authors: Mustafa Bahaa 
Published: June 2022

The Metaverse is a post-reality universe, a perpetual multi-user environment that combines physical reality and digital virtuality. It is based on the convergence of technologies that enable multisensory interactions with virtual environments, digital objects, and people, such as virtual reality (VR) and augmented reality (AR). As a result, Metaverse is a web of social, networked immersive environments on persistent multi-user platforms. It allows for real-time, embodied user communication and dynamic interactions with digital artifacts. Its first incarnation was a web of virtual worlds between which avatars could teleport. The modern Metaverse includes social, immersive VR platforms that are compatible with massive multiplayer online video games, open game worlds, and AR collaborative spaces.
The aim of the research is to thoroughly examine the perceptions and educational requirements of Metaverse-based education and to investigate its educational applicability. Using a mixed research method, the study investigated instructors' and students' perceptions of the use of the Metaverse in education, as well as the support system for classes that use the Metaverse. And determining the implications for action. plans and directions for its application in education.
Lattice Ordered Neutrosophic Soft Set and Its Usage for a Large-Scale Company in Adopting Best NGO to Deliver Funds During COVID-19
Authors: Vimala J. , Rajareega S. , Preethi D. , Al-Tahan M. , Mahalakshmi P. , Jeevitha K. , Ashma Banu K. 
Published: June 2022

Soft sets, fuzzy sets, lattices, and their generalisations have always been significant for research on uncertainties. By combining the parameterization tool and neutrosophic logic, neutrosopic soft sets are developed to overcome uncertainty in terms of falsity, indeterminancy and truth membership vaules. In this study, we generalised the concept of lattice(anti-lattice) ordered neutrosophic soft set and some results are demonstrated by using restricted union, restricted intersection, extended union, and extended intersection. Using this theory, an application is developed to assist decision makers in selecting an NGO to use the Covid-19 fund of a large scale company where some order exists among the elements of parameter sets.

Received: 23 March 2022 | Revised: 20 April 2022 | Accepted: 7 June 2022

Conflicts of Interest
The authors declare that they have no conflicts of interest to this work.
A Chemical Design Example of Hydraulic Fracturing Fluids in High-Temperature Hydrocarbon Reservoirs: Case Study
Authors: Jatykov Temirlan , Bimuratkyzy Kuralay 
Published: June 2022

Production optimization problem in hydrocarbon reservoirs has garnered prime importance in the last few years. There are numerous methods to achieve the requisite and desired production rates. One such method is hydraulic fracturing, which has been used since the 1940s. Like many other technologies, hydraulic fracturing considers the usage of various chemicals for formulating the fracturing fluid. It has a concomitant challenge of optimal selection of such fluid as per the given conditions. The objective of this study was to validate the composition of hydraulic fracturing fluid for fracturing jobs in high-temperature Jurassic oil and gas reservoirs located in Western Kazakhstan.
A series of laboratory tests were conducted to select suitable chemicals on a scientific and practical basis. Methods used were fluid thermal stability tests, shear test and stability test - all executed on Chandler 5550 rotational viscometer. Several other tests such as emulsion break test, water analysis, crosslinking time, pH measurement and gel tests were also performed. Herein, justifications from known sources are provided alongside the enumerated laboratory tests. Thus, gelling agents, crosslinkers, breakers and various additives such as demulsifiers, pH buffers, clay inhibitors and biocides were selected. Each component has its own chemical equivalent with the desired concentration.
The formulated hydraulic fracturing fluid was successfully implemented in 20-ton hydraulic fracturing job in the Jurassic sandstone deposits with bottom-hole temperature up to 105 ℃ and a permeability about 3 mD. The operation was successful and resulted in production increase and promising long-lasting effects.
HIGHLIGHTS

One of the common problem in hydraulic fracturing jobs is a proper fracturing fluid design in compliance with well and formation conditions
Series of lab testing such as fluid thermal stability tests, shear test and stability test, emulsion break test, water analysis, crosslinking time, pH measurement and gel tests were performed for the proposed fracturing fluid composition
The optimal formulation of the hydraulic fracturing fluid was selected for operations at high temperatures of the Jurassic clastic formations, in particular at 105 ℃ at depths of more than 2,000 m

GRAPHICAL ABSTRACT
Adsorption Characteristics of Thioflavin T on Activated Carbon from Oil Extracted Elaeocarpus hygrophilus Kruz Seeds
Authors: Umpuch Chakkrit , Jaroennit Konthong , Thummaporn Prapachuen , Chaithongsri Rattiyaporn , Puchongkawarin Channarong 
Published: June 2022

The adsorption of Thioflavin T (TT) dyes, cationic dyes, from aqueous solution using activated carbon (AC) from oil extracted Elaeocarpus hygrophilus Kurz seeds was studied in this work. The precursor, water olive seed, was ground for oil extraction by hexane, and then carbonized at 450 °C. The char and KOH were mixed at a mass ratio of 1: 3 and then activated at 780 °C. The carbonization and activation were done under a nitrogen atmosphere. The investigation was divided into 3 sections. The AC was firstly characterized by various techniques such as N2 adsorption-desorption isotherm, FTIR, SEM and EDS. The batch adsorption tests were secondly conducted to study the effects of process parameters such as initial pH, contact time, initial dye concentration, and temperature on the performance of the adsorption. The highest dye uptake of 57.34 mg/g was observed under a certain condition: pH of 8.0, contact time of 60 min, initial dye concentration of 250 mg/L, and temperature of 60 °C. Finally, the experimental data were fitted to the adsorption models. The experimental data followed the pseudo-second-order reaction model and Langmuir and Freundlich isotherm equations. The AC from oil extracted Elaeocarpus hygrophilus Kurz seeds is an effective adsorbent for TT dye removal from wastewater.
HIGHLIGHTS

Activated carbon derived from an Elaeocarpus hygrophilus Kruz seed, a naturally abundant and cheap resource, was used to adsorb Thioflavin T dyes
The adsorbent was characterized using a gas sorption analyser, FTIR, EDS, and SEM
The optimal condition was determined by varying four parameters: contact time, initial pH solution, initial dye concentration, and temperature
The adsorption process was aided by electrostatic interactions and van der Waals forces

GRAPHICAL ABSTRACT
Dapagliflozin for Chronic Kidney Disease
Authors: Khangura Sara D. , Severn Melissa 
Published: June 2022

Recent, large, high-quality trials have demonstrated some benefits of dapagliflozin for the treatment of chronic kidney disease (most often in patients with Type II diabetes) as compared to placebo.
Data describing the clinical effectiveness of dapagliflozin has identified both relative benefits and no differences compared to placebo in various measures of renal and cardiovascular health and function, as well as health care utilization, mortality and adverse events.
A large proportion of the available data has been generated from the same randomized controlled trial that has recently been reported in multiple publications describing various patient subgroups and outcomes.
No evidence was identified describing the cost-effectiveness of dapagliflozin for the treatment of patients with chronic kidney disease.
Performance characterization of low-cost air quality sensors for off-grid deployment in rural Malawi
Authors: Bittner Ashley S. , Cross Eben S. , Hagan David H. , Malings Carl , Lipsky Eric , Grieshop Andrew P. 
Published: June 2022

Abstract. Low-cost gas and particulate matter sensor packages offer a compact,
lightweight, and easily transportable solution to address global gaps in air
quality (AQ) observations. However, regions that would benefit most from
widespread deployment of low-cost AQ monitors often lack the reference-grade
equipment required to reliably calibrate and validate them. In this study,
we explore approaches to calibrating and validating three integrated sensor
packages before a 1-year deployment to rural Malawi using colocation data
collected at a regulatory site in North Carolina, USA. We compare the
performance of five computational modeling approaches to calibrate the
electrochemical gas sensors: k-nearest neighbors (kNN) hybrid, random forest
(RF) hybrid, high-dimensional model representation (HDMR), multilinear
regression (MLR), and quadratic regression (QR). For the CO, Ox, NO,
and NO2 sensors, we found that kNN hybrid models returned the highest
coefficients of determination and lowest error metrics when validated.
Hybrid models were also the most transferable approach when applied to
deployment data collected in Malawi. We compared kNN hybrid calibrated CO
observations from two regions in Malawi to remote sensing data and found
qualitative agreement in spatial and annual trends. However, ARISense
monthly mean surface observations were 2 to 4 times higher than the remote
sensing data, partly due to proximity to residential biomass combustion activity
not resolved by satellite imaging. We also compared the performance of the
integrated Alphasense OPC-N2 optical particle counter to a filter-corrected
nephelometer using colocation data collected at one of our deployment sites
in Malawi. We found the performance of the OPC-N2 varied widely with
environmental conditions, with the worst performance associated with high
relative humidity (RH >70 %) conditions and influence from
emissions from nearby residential biomass combustion. We did not find
obvious evidence of systematic sensor performance decay after the 1-year
deployment to Malawi. Data recovery (30 %–80 %) varied by sensor and season
and was limited by insufficient power and access to resources at the remote
deployment sites. Future low-cost sensor deployments to rural, low-income settings would benefit from adaptable power systems, standardized sensor
calibration methodologies, and increased regional regulatory-grade
monitoring infrastructure.