International Journal of Scientific Research and Management (IJSRM)最新文献_第2页

The Role of Artificial Intelligence in Dental Diagnosis 人工智能在牙科诊断中的作用

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-21 DOI: 10.18535/ijsrm/v12i07.mp05

Sabira Arefin

引用次数: 0

The Phonetic Challenges of Vowel Elision for Nigerian Students of French for Specific Purpose (FOS) 尼日利亚专门用途法语（FOS）学生元音消除的语音挑战

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-21 DOI: 10.18535/ijsrm/v12i07.el02

Awodeha Akpotoghogho, Jimoh Junior Braimoh

引用次数: 0

Effects of passion fruit peel powder concentration and baking temperature on the physicochemical, antioxidant, and sensory characteristics of the made biscuits 百香果果皮粉浓度和烘焙温度对制成饼干的理化、抗氧化和感官特性的影响

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-19 DOI: 10.18535/ijsrm/v12i07.nd01

Nguyen Van Toan, Nguyen Ngoc Minh Han

{"title":"Effects of passion fruit peel powder concentration and baking temperature on the physicochemical, antioxidant, and sensory characteristics of the made biscuits","authors":"Nguyen Van Toan, Nguyen Ngoc Minh Han","doi":"10.18535/ijsrm/v12i07.nd01","DOIUrl":"https://doi.org/10.18535/ijsrm/v12i07.nd01","url":null,"abstract":"Passion fruit (Passiflora edulis) which belongs to the family Passifloraceae, is an attractive high-value crop. Among varieties of tropical fruit, purple passion fruit peel has been increasingly paid attention to the basis of the nutritional aspects as they are excellent sources of powerful natural antioxidants that provide various health-beneficial effects. Then consequently, a successful combination of Passion fruit peel flour with wheat flour for biscuits production would be nutritionally advantageous. In this study, purple passion fruit peel was incorporated with wheat flour in ratios of 0%, 5%, 10%, and 15%. The physicochemical analysis and sensory evaluation were conducted to know the acceptability of developed biscuits. Based on nutritional value, biscuits containing 15% passion fruit peel flour had significantly higher ash, fiber, amount of antioxidant, and total phenolic content than those in the control samples. As a result, baking always resulted in a general decrease in TPC, even at 160 °C, and the loss of antioxidant activity of Passion fruit peel flour during bread baking was avoided by heating at high temperatures. Besides, 5% and 10% passion fruit peel flour-biscuits also predominated the most in sensorial acceptability. The collected results of this study witnessed an improvement in terms of nutritional value, health benefits, and a high potential of being accepted by consumers of developed biscuits.","PeriodicalId":503013,"journal":{"name":"International Journal of Scientific Research and Management (IJSRM)","volume":"122 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141822165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Evaluating Ideal Capital Structure through WACC And ROA Analysis: Research on IDX-Listed Indonesian Drug Retailers and Distributors (2019-2023) 通过 WACC 和 ROA 分析评估理想资本结构：印尼IDX上市药品零售商和分销商研究报告（2019-2023年）

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-17 DOI: 10.18535/ijsrm/v12i07.em15

Naomi Reza, Jerry Heikal

{"title":"Evaluating Ideal Capital Structure through WACC And ROA Analysis: Research on IDX-Listed Indonesian Drug Retailers and Distributors (2019-2023)","authors":"Naomi Reza, Jerry Heikal","doi":"10.18535/ijsrm/v12i07.em15","DOIUrl":"https://doi.org/10.18535/ijsrm/v12i07.em15","url":null,"abstract":"This study conducts a thorough investigation into the ideal capital structure for companies operating within the drug retail and distribution sub-sector in Indonesia, specifically targeting those that are listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The research compares the Weighted Average Cost of Capital (WACC) with the Return on Assets (ROA) as the value of the firm. The primary objective is to identify the most efficient blend of debt and equity financing that can minimize capital costs while maximizing firm value. The findings reveal that only one company out of the sample has achieved an optimal capital structure, whereas the other two companies have not. For this particular sub-sector, the optimal capital structure is characterized by having more than 68% equity and 0% debt. This paper provides critical insights into strategic financial management and sustainability for companies within this evolving industry. It offers substantial academic contributions and practical guidance that can inform financial decision-making processes within the context of the Indonesian pharmaceutical market. By highlighting these optimal structures, the study aims to guide companies in achieving better financial health and enhancing their competitive edge in the market.","PeriodicalId":503013,"journal":{"name":"International Journal of Scientific Research and Management (IJSRM)","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141828535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Reviewing the Ruling of the Constitutional Court Number 90/PUU-XXI/2023 Concerning the Requirements for President and Vice President Candidates in the Perspective of Progressive Law 从进步法的角度审查宪法法院第 90/PU-XXI/2023 号关于总统和副总统候选人条件的裁决

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-17 DOI: 10.18535/ijsrm/v12i07.lla01

Imas Rosidawati Wiradirja, Hadi Purnomo, Antonius Wantri Yulianto, Eko Susanto Tejo, Verawati Gunawan, Shinta Intan Sari, Muhamad Rivaldi

{"title":"Reviewing the Ruling of the Constitutional Court Number 90/PUU-XXI/2023 Concerning the Requirements for President and Vice President Candidates in the Perspective of Progressive Law","authors":"Imas Rosidawati Wiradirja, Hadi Purnomo, Antonius Wantri Yulianto, Eko Susanto Tejo, Verawati Gunawan, Shinta Intan Sari, Muhamad Rivaldi","doi":"10.18535/ijsrm/v12i07.lla01","DOIUrl":"https://doi.org/10.18535/ijsrm/v12i07.lla01","url":null,"abstract":"Indonesia is both a legal state and a democratic state, characterized by sovereignty being in the hands of the people. One form of democracy is the election of the president and vice president who are directly elected by the people. Approaching the 2024 general election, there is a phenomenon that is really attracting the attention of the Indonesian people, namely regarding the judicial review of one of the requirements for presidential and vice presidential candidates as regulated in Article 169 letter q of the Election Law. In this article, the author will analyze whether the Constitutional Court has the authority to examine, decide and change the requirements for presidential and vice presidential candidates? Apart from that, what is the decision of the Constitutional Court’s number 90/PUU-XXI/2023 when viewed from a progressive legal perspective? This article uses a normative juridical method, namely by examining approaches to theories, concepts, and reviewing related laws and regulations. The results of the discussion concluded that the Constitutional Court had the authority to try this case. As a result, one of the requirements for a presidential or vice presidential candidate is to be “at least 40 years old or have/are currently holding positions elected through general elections, including regional elections”. From a progressive legal point of view, the decision of the Constitutional Court’s number 90/PUU-XXI/2023 is a form of rule breaking and social conditions also require that presidential candidates and/or vice presidential candidates do not have to be at least 40 years old, but must also pay attention to experience factors. Therefore, this is a new form of law and it must be useful for achieving justice, well-being and human happiness.","PeriodicalId":503013,"journal":{"name":"International Journal of Scientific Research and Management (IJSRM)","volume":" 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141828453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

What Causes Anxiety in Emerging Adulthood? : A Sytematic Review 青春期焦虑症的成因是什么？系统综述

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-17 DOI: 10.18535/ijsrm/v12i07.gp01

Nadhila Annifa Ichsan, Miqdad Ihkamuddin, Ni’matuzahroh

引用次数: 0

Tolerance of Gadget Use in Children as a Preventive Measure for Nomophobia 儿童对小工具使用的宽容度是预防 "厌物症 "的措施之一

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-17 DOI: 10.18535/ijsrm/v12i07.mp03

Ellen Prima, Negeri Prof. K.H, Saifuddin Zuhri, Indonesia Purwokerto

{"title":"Tolerance of Gadget Use in Children as a Preventive Measure for Nomophobia","authors":"Ellen Prima, Negeri Prof. K.H, Saifuddin Zuhri, Indonesia Purwokerto","doi":"10.18535/ijsrm/v12i07.mp03","DOIUrl":"https://doi.org/10.18535/ijsrm/v12i07.mp03","url":null,"abstract":"Rapid developments in the field of science and technology have given birth to the phenomenon of \"nomophobia\", where people feel anxious and afraid if they cannot access their mobile phones. This also has an impact on children, where excessive use of gadgets can trigger negative behavior patterns and consumptive traits. In childhood, the brain develops rapidly and becomes the foundation for future activities and quality of life. Excessive use of gadgets in children can interfere with brain development and trigger behavioral changes. This study, with a qualitative method, examines the tolerance of gadget use in children as a preventive effort for nomophobia. From 20 child samples, it was found that four children were not addicted to gadgets and had good sleep quality, two children were not addicted to gadgets with poor sleep quality, two children were addicted to gadgets with poor sleep quality, and one child was addicted to gadgets with very poor sleep quality. These findings suggest that excessive use of gadgets can have a negative impact on children's sleep quality. Therefore, it is important for parents to limit the use of gadgets in children and encourage other activities that are more beneficial to their development.","PeriodicalId":503013,"journal":{"name":"International Journal of Scientific Research and Management (IJSRM)","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141828044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Review of Tax Indirect Auditing Methods against Tax Evasion:The case of Greece 针对逃税的间接税务审计方法综述：希腊案例

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-17 DOI: 10.18535/ijsrm/v12i07.em17

D. Stasinopoulos, C. Kastanioti

{"title":"A Review of Tax Indirect Auditing Methods against Tax Evasion:The case of Greece","authors":"D. Stasinopoulos, C. Kastanioti","doi":"10.18535/ijsrm/v12i07.em17","DOIUrl":"https://doi.org/10.18535/ijsrm/v12i07.em17","url":null,"abstract":"This paper aims to review and analyze the indirect auditing methods that were applied in Greece for the first time at the beginning of 2012 as a tax auditing tool, for the more comprehensive identification of taxable items. By employing the use of indirect auditing methods (mark up method, net worth method, source & application of funds technique, unit & volume method and bank deposits/cash expenditure technique) an attempt is made to determine withheld taxable items, other than those measured by the tax forms and the official accounting books and taxpayers’ tax data, by utilising the information from various sources and bodies.\u0000The implementation of indirect auditing methods by the Tax Authority is gradually taking precedence among other methods as on the one hand it can provide more effective monitoring and disclosure of withheld tax liabilities and on the other hand it requires proper utilization and feedback with data and information from public and non-public bodies. The full digital restructuring, the systematisation of process flows, the automatic digital recording of data on a single platform and, above all, the multi-level 'interoperability' of the public services involved can become an 'effective tool' for the successful implementation of indirect auditing methods.","PeriodicalId":503013,"journal":{"name":"International Journal of Scientific Research and Management (IJSRM)","volume":" 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141829856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Influence of Spirituality Leadership Cultures Cognitive Processes Personal Attitude To Leadership Integrity Through Decision Making In Lembang District Tana Toraja And Toraja – North, Indonesia 印度尼西亚兰邦地区塔纳托拉贾和北托拉贾的领导文化认知过程中个人对领导诚信的态度对决策的影响

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-17 DOI: 10.18535/ijsrm/v12i07.th01

Matius Goti

引用次数: 0

The purchasing habits of consumers concerning online shopping: An empirical study on Dhaka city residents 消费者的网购习惯：对达卡市居民的实证研究

International Journal of Scientific Research and Management (IJSRM) Pub Date : 2024-07-17 DOI: 10.18535/ijsrm/v12i07.em16

Shimun Nahar

{"title":"The purchasing habits of consumers concerning online shopping: An empirical study on Dhaka city residents","authors":"Shimun Nahar","doi":"10.18535/ijsrm/v12i07.em16","DOIUrl":"https://doi.org/10.18535/ijsrm/v12i07.em16","url":null,"abstract":"Online shopping has gained immense popularity and importance all over the world. Online shopping across the globe has gained tremendous importance and popularity. When you think about all the ways a chatbot can be used to market to your customers and improve your customer service, it is no wonder why it is positioned as a leading tool for marketing. The research takes a look at consumer behavior in internet shopping on top of this to recognize elements influencing consumers to shop online. It is an empirical research design study. This study was done in Dhaka City, Bangladesh, for a whole month from May 1, 2024, to May 31, 2024. A sampling technique called Convenience Sampling is used to collect 212 samples through Google Forms. The study used both primary and secondary data. The data is shown using bar diagrams, pie charts, and percentages. It was found that people shop online rather than offline. They shop once a month, mainly for electronic gadgets and clothes. And the customer feels super comfy and safe buying stuff online. It was also found that online shopping is cheaper, and the quality of products is good. The research concludes that customer behavior towards online shopping is influenced by various factors like age, gender, price satisfaction level & more. Basically, people’s habits and different things affect how they shop online.","PeriodicalId":503013,"journal":{"name":"International Journal of Scientific Research and Management (IJSRM)","volume":" 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141830200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0