Study Conclusion Research Articles

Occupational radiation exposure among medical personnel in university and general hospitals in Japan.

This study aimed to compare the occupational radiation exposure of medical workers between general hospitals and university hospitals. Radiation exposure data from three hospitals in Hiroshima city, including one university hospital and two general hospitals, were collected using personal dosimeters. Monthly radiation doses were analyzed, and the annual sum of radiation exposure dose was calculated for 538 subjects in general hospitals and 1224 subjects in the university hospital. To assess the impact of locality, additional data from Nagasaki University Hospital and Fukushima Medical University Hospital were included for comparative analysis. Professional affiliations, such as doctors, nurses, and radiological technologists, were considered in the evaluation. The study revealed slight but significant differences in radiation doses between general and university hospitals. In general hospitals, except for radiological technologists, a slightly higher radiation dose was observed compared to university hospitals. Despite the annual increase in the use of medical radiation, the majority of hospital workers in both settings adhered to safety guidelines, with occupational radiation exposure remaining below the limit of detection (LOD). Workers who involved in fluoroscopic procedure, whether at university or general hospitals, had higher radiation doses than those who did not. The study's primary conclusion is that workers in general hospitals experience a slight but significantly higher radiation dose and a lower percentage below the LOD compared to university hospitals. The observed difference is attributed to the greater workload at general hospitals than at university hospitals, and also may be due to the different nature of university hospital and general hospital. University hospitals, characterized by greater academic orientation, tend to benefit from comprehensive support systems, specialized expertise, and advanced technology, leading to more structured and regulated radiation control. These findings provide a basis for targeted interventions, improved safety protocols.

Improvement of Liver Function (AST and ALT) and Liver Tissue Catalase levels of Wistar rats induced with Alloxan by consuming Catfish oil extract

Background: Background: Type 2 Diabetes Mellitus (T2DM) is characterized by disrupted glucose metabolism, leading to hyperglycemia and insulin resistance, often associated with Secondary Hypertension (SH). Over 80% of SH patients exhibit glucose intolerance, with nearly 30% developing T2DM. There is a strong interaction between T2DM and NAFLD, representing a complex two-way relationship that influences the prognosis of the two diseases. Catfish oil extract boasts unsaturated fatty acids, including DHA, EPA, omega-3, vitamins A, B6, B12, D, and amino acids. Objective: This study aims to assess the impact of Pangasius sp. (catfish) oil extract administration on serum AST and ALT levels, as well as liver tissue MDA and CAT levels in alloxan-induced Wistar rats (Rattus norvegicus). Materials and Methods: Employing a pure experimental approach with a post-test-only control group design, three groups of 9 white male rats (Rattus norvegicus), along with one extra male rat, were included.K1 served as the negative control group (Wistar rats not subjected to any treatment). K2 acted as the positive control group (Wistar rats subjected to alloxan-induced diabetes at 150mg/kg BW). K3 represented the treatment group (diabetic model rats treated with catfish oil extract at 73mg/kg BW). Serum AST and ALT levels, as well as MDA and CAT levels in liver tissue, were measured at the study's conclusion. Results: The highest mean MDA levels in white rat liver tissue were K2 (3034.00 + 525.25 nmol/g), and the lowest was K3(2909.33+351.01nmol/g); the mean CAT liver tissue levels in rats the highest was K1 (1063.42+133.36U/mg), and the lowest was K3(894.78+132.93U/mg), the highest mean serum ALT levels of white rats was K2(230.34+63,58 U/L), and the lowest was K1(151.54+23.12 U/L) and the highest mean serum AST level in rats was K2(448.79+618.90U/L), and the lowest was K1(61.01+14.70U/L). Conclusion: Giving catfish oil supplementation can repair the damage in liver tissue, as evidenced by reductions in MDA levels and serum ALT and AST levels in diabetic model rats within the treatment group. Alloxan induction did not affect liver tissue CAT levels, as evidenced by a consistent decrease in liver tissue CAT levels in both the positive control and treatment groups.

Enhancing aviation English competency: A simulation-based approach for aspiring pilots

Aviation English (AE) represents a noteworthy area of investigation within the realm of English for Specific Purposes (ESP), aimed at fostering English language competency among aspiring pilots. In this study, a simulation-based aviation English course was designed and implemented for improved learning gains. The present study took place at a tertiary educational institution, focusing on the analysis of AE vocabulary development, the readback performance of student pilots, and the examination of participants' perceptions of simulation-based training. Employing a mixed-methods sequential explanatory research design, data were gathered from 21 ab-initio pilots enrolled in the Pilotage Training program. The quantitative results showed that participants significantly improved their readback performance and AE vocabulary knowledge over the course of a semester. With regard to the qualitative results, student pilots overall perceived the simulation-based training as an innovative and effective method. The present study, therefore, constitutes a notable advancement in the AE research domain by documenting, for the first time, the application of simulation-based training in the aviation context. Moreover, the study offers insights into the implications for ESP practitioners and stakeholders in the aviation sector, along with recommendations for future research, which are delineated in the study's conclusion.

The Effect of Job Stress on Employees Engagement with Mindfulness as a Moderation Variable

Workers in Bandar Lampung's coffee shop sector are particularly susceptible to stress. The purpose of this study is to ascertain how job stress affects employee engagement while controlling for mindfulness. Stress at work is the independent variable that is employed. Employee involvement is employed as the dependent variable. Mindfulness is the moderating variable employed. All of the Generation Z workers in the Bandar Lampung coffee shop sector made up the study's demographic. Purposive sampling was the technique employed, and the sample size consisted of 133 workers from coffee shops. A Likert-scaled questionnaire was employed as the data collection tool in this investigation. Simple linear regression and moderation regression analysis are used in this research analysis technique. The study's findings suggest that work stress has a substantial and detrimental impact on employee engagement and that mindfulness does not mitigate this effect in the case of Generation Z workers in Bandar Lampung's coffee shop sector. The study's conclusion is that the coffee shop should focus more on the responsibilities assigned to its staff members' tasks and modify the workload in accordance with their skill levels. The coffee shop has to learn more about the needs that its employees have at work.

Do bitcoin electricity consumption and carbon footprint exhibit random walk and bubbles? Analysis with policy implications

One of the main current focuses of global economies and decision-makers is the efficiency of energy utilization in cryptocurrency mining and trading, along with the reduction of associated carbon emissions. Understanding the pattern of Bitcoin's energy consumption and its bubble frequency can greatly enhance policy analysis and decision-making for energy efficiency and carbon emission reduction. This research aims to assess the validity of the random walk hypothesis for Bitcoin's electricity consumption and carbon footprint. We employed both traditional methods (ADF and KPSS) and recently proposed unit root techniques that account for structural breaks and non-linearity in the data series. Our analysis covers daily data from July 2010 to December 2021. The empirical results revealed that traditional unit root techniques did not confirm the stationarity of both bitcoin's electricity consumption and carbon footprint. However, novel structural break (SB) and linearity tests conducted enabled us to discover five SB episodes between 2012 and 2020 and non-linearity of the variables, which informed our application of the newly developed non-linear unit root tests with structural breaks. With the new methods, the results indicated stationarity after accommodating the SB and non-linearity. Furthermore, based on Phillips and Shi (2019)'s test, we identified certain bubble episodes in the bitcoin energy and carbon variables between 2013 and 2021. The major drivers of the bubbles in bitcoin energy consumption and carbon footprint are variables relating to the bitcoin and financial markets activities and risks, including the global economic and political risks. The study's conclusion based on the above findings informs several policy implications drawn for energy and environmental management including the encouragement of green investments in cryptocurrency mining and trading.

RESEARCH DATA COLLECTION

This research examines data collection methods in quantitative and qualitative approaches, with a focus on in-depth understanding of the data collection, analysis and validation processes. The main objective of this study is to increase understanding of effective data collection techniques and identify methods that can increase the validity and reliability of research data. The methodology applied is a literature study, which involves theoretical analysis of data collection techniques, research instruments, and data validity. The research results show significant differences in data collection methods between quantitative and qualitative research, each with its advantages and disadvantages. The study's conclusion emphasizes the importance of selecting appropriate data collection methods to ensure data validity, which is crucial for analysis in follow-up studies.

Exploring Perceived Usefulness and Ease of Use of Facebook as a Tool for Continuous Assessment in a Sri Lankan State University

This study aimed to explore how a group of English as a second language students (ESL) of a Management Faculty at a state university in Sri Lanka perceived the usefulness and ease of use of Facebook (FB) as a tool for Continuous Assessment (CA). It was imperative to assess students' perceptions regarding the implementation of FB for CA, as it represents a novel concept within the institute where this study took place. The study involved 257 participants, 191 females and 66 males. Data were collected through two open-ended questions, and the measurement scales developed and validated by Davis (1989) were used to analyze the usefulness and ease of use of FB. Findings indicate that most of the participants perceive FB as a useful tool for CA. As for its ease of use, only a few participants commented. The study's conclusion suggests that while FB has potential as a tool for CA, improvements are necessary regarding its ease of use. This study contributes to the current debate on the use of social media platforms as tools for CA, in higher educational contexts.

Investigating the Impact of Wound Edge Approximation with Skin Grafting on Hypertrophic Scar Reduction: A Randomized Controlled Clinical Trial.

In modern burn care, the focus extends beyond mere patient survival to encompass long-term functional and cosmetic outcomes. Research suggests that the technique and manner of suturing during skin grafting play a significant role in scar formation. This study aimed to explore the effectiveness of wound edge approximation with skin grafting compared to the conventional approach, where the graft edge exclusively interacts with the wound edge, in reducing hypertrophic scar development. Seventy-four burn unit patients eligible for grafting were randomly allocated into two groups: those receiving grafts with overlapping edges (Group A) and those receiving grafts with edges tailored to the burn wound (Group B). Evaluation of graft sites occurred immediately post-surgery and at 1 and 6 months post-operatively using the standardized Vancouver Scar Scale (VSS) administered by trained surgeons. The findings of this study revealed that there was no statistically significant difference between the two examined groups regarding the average duration of hospitalization and the mean thickness of wounds (P>0.05). Similarly, the mean scores for pain, vascular index, and pigmentation index immediately post-surgery, at 1 month, and 6 months later, as well as the scar height index and flexibility immediately and at 1 month post-surgery, and the Vancouver Scar Scale index at the study's conclusion, showed no significant variation between the two groups (P>0.05). However, at the 6-month follow-up, the mean scar height score (P=0.004) in the overlapping group and the mean flexibility score (P=0.017) in the non-overlapping group were significantly lower compared to the respective alternative group. This indicates a notable improvement in scar height and wound flexibility in the overlapping group over the non-overlapping group after 6 months.

Digital Image Noise Reduction Based on Proposed Smoothing and Sharpening Filters

In order to reduce noise in digital photographs, this paper provides a thorough analysis of sophisticated sharpness enhancement and image smoothing approaches. The research compares and contrasts different approaches, including well-known filters like Gaussian filter, Mean filter, Weighted Averaging filter, Laplacian filters, and Unsharp mask, with suggested strategies aimed at achieving optimal efficiency. The performance of these techniques is evaluated in several circumstances with speckle noise and Gaussian noise corrupted images. The results show how well the suggested strategy performs in terms of reducing noise, preserving image features, and improving overall image quality. The comparative advantage of the suggested technique over conventional filters is highlighted by comparative analysis. The study's conclusion offers information on the possible uses and future developments of these methods in practical image processing situations.

The contribution of quality management practices to student performance: Mediated by school culture

School management is responsible and accountable for implementing educational policies into practice effectively and efficiently to provide quality education. Simultaneously, school management can grasp the core features of the whole school process and identify the relationship among three variables: quality management practices, school culture, and student performance. The current study aims to explore the school principals' perception about quality management practices and its relationship with school culture and student performance in the public secondary schools of Punjab province, Pakistan. In order to achieve the objectives of the study, the study adopted an exploratory sequential mix-methods research design. The researcher conducted a systematic literature review of sixty-three previous studies and interviews with eleven school principals for the qualitative data. Based on results obtained from the qualitative phase, a questionnaire was prepared and dispatched to 150 school principals to get quantitative data. Successively 120 valid responses were received. SEM analysis was performed to get quantitative results. The study's preliminary conclusion demonstrated a positive connection between quality management and student performance in public secondary schools, and quality management was also a significant predictor of school culture. Further, school culture served as a complete mediator between quality management and student performance.

Eksplorasi Implementasi Laboratorium Fisika Berbasis Inquiry Di SMAN 1 Kejayan

This study aims to identify and analyze the impact of the implementation of inquiry-based Physics Laboratory on the quality of learning and student learning outcomes in SMAN 1 Kejayan. Specifically, the purpose of this study is to understand how inquiry-based approach affects the understanding of physics concepts, students ' learning motivation, as well as the challenges and opportunities that arise in the process of its implementation. This article explores the implementation of inquiry-based Physics Laboratory in SMAN 1 Kejayan which was previously dominated by qualitative methods that focused on memorization and limited application of physics concepts. The implementation of this method offers the potential to improve the quality of physics learning and students ' learning outcomes by engaging them in hands-on exploration of physics concepts, which increases understanding and motivation for learning. The school supports teachers with the necessary training and laboratory facilities. Research uses a qualitative approach and demonstrates the positive impacts of this approach, such as improved student understanding and learning motivation, although challenges remain, including time management adjustments, teacher training, and resource provision. The implementation of inquiry-based Physics Laboratory in SMAN 1 Kejayan showed a positive impact on the understanding of physics concepts and student learning motivation. Despite challenges in terms of teacher training and resource provision, ongoing support from schools through training and investment in laboratory facilities has proven effective in strengthening these methods. The results indicate that inquiry-based approach can improve the quality of physics learning and student learning outcomes, as well as encourage active participation and involvement of students in the learning process. The study's conclusion states that despite the challenges, this approach supports better learning quality and improved student learning outcomes, with schools continuing to invest in teacher training and laboratory resources to strengthen the application of these methods.

Integration of Waste Management in Textile Industries of India

The foundation of India's economic growth, the textile sector, has experienced unheard-of growth in recent decades, along with a rise in environmental issues brought on by significant waste generation. This comprehensive study sets out to look into and analyze how waste management techniques are incorporated into the rich history of the Indian textile sector. The study offers a thorough review of current waste management techniques, environmental impact evaluations, and creative solutions influencing the path toward sustainability, bridging the gap between qualitative and quantitative analysis. The introduction sets the context by outlining the mutually beneficial relationship between the expansion of the textile industry and its subsequent environmental load. The clothing industry has gained prominence due to the increase in demand for its products, however, a paradigm shift is required due to the waste generated by this industry. The study aims to perform a thorough analysis of waste management processes, conduct a quantitative assessment of the environmental implications, and investigate comprehensive strategies for sustainable waste management. The chapter on qualitative analysis explores the complex aspects of waste management in the textile industries of India. This section explains the nuances of waste generation at different phases of textile production by carefully examining existing methods, case studies, and industry dynamics. A thorough grasp of the qualitative landscape is revealed, encompassing everything from yarn and fabric waste to the difficulties presented by chemical residues and the disposal of end-of-life textiles. The importance of awareness and corporate responsibility in influencing waste management methods is also highlighted in this section. Case studies of top textile producers present creative approaches and offer insights into the possibilities of technological developments, cooperative efforts, and models of the circular economy. Nonetheless, difficulties ranging from technology constraints to cultural obstacles highlight how difficult it is to smoothly integrate sustainable practices throughout the sector. The chapter on integration strategies looks at potential directions that could change the way waste is managed in the textile industry in India. Models of the circular economy take center stage because they provide a comprehensive approach to production and disposal. Case studies from real-world applications highlight the revolutionary potential of upcycling and sophisticated recycling technology, offering insights into how these strategies could lessen the industry's environmental impact. Co-processing in cement kilns is a two-pronged method that solves waste disposal issues and produces useful resources. The potential for improved trash sorting and identification is demonstrated by the combination of artificial intelligence and data analytics, opening the door to increased process efficiency in waste management. The study's conclusion emphasizes that although the study has been helpful, the search for India's sustainable textile waste management is still an ongoing project. The industry is at a turning point in its evolution, and the factors pushing it in that direction will be sustained research and innovation leading the way toward a time when environmental stewardship and economic prosperity coexist together. Every thread woven into the fabric of the Indian textile industry offers a story of sustainability, adaptability, and responsible International Journal of Scientific Research in Engineering and Management (IJSREM) Volume: 08 Issue: 07 | July - 2024 SJIF Rating: 8.448 ISSN: 2582-3930 © 2024, IJSREM | www.ijsrem.com DOI: 10.55041/IJSREM36458 | Page 2 growth; therefore, the success of this journey will depend on the collective duty of industry stakeholders, policymakers, and consumers. Essentially, the goal of this extensive study is to serve as a compass for the Indian textile sector, offering a path forward to a time when environmental conservation and economic growth coexist peacefully.

The effect of synbiotic supplementation on plasma levels of advanced glycation end products and cardiovascular risk factors in hemodialysis patients: A double‐blind clinical trial

AbstractThere is increasing evidence supporting the relationship between imbalance of gut microbiota and development of chronic kidney and cardiovascular diseases. This study aimed to investigate the effect of synbiotic supplementation on plasma levels of advanced glycation end products (AGEs) and cardiovascular risk factors in hemodialysis (HD) patients. In this randomized, double‐blind, placebo‐controlled clinical trial, 36 HD patients were randomly allocated into two groups to receive two synbiotic supplements (n = 19) or placebo (n = 17) daily for 12 weeks. Levels of AGEs, fibrinogen, hemoglobin A1c (HbA1c), and other measures were assessed at the beginning and end of the study. The data were analyzed using independent t‐tests, paired t‐tests, and analysis of covariance (ANCOVA). At the end of the study, the plasma levels of AGEs increased significantly in both the synbiotic (p < .001) and control (p = .001) groups, but the difference between the groups was not significant (p = .272). Plasma levels of fibrinogen decreased specifically within the synbiotic group (p = .007), and a statistically significant disparity between the groups persisted at the study's conclusion (p = .016). The mean levels of blood urea nitrogen (BUN) decreased (p < .05) in both groups, but there was no difference between the two groups at the end of the study (p = .116). No significant differences were observed in other measured biomarkers. Synbiotic supplementation improved plasma fibrinogen and BUN levels in HD patients, but did not significantly improve AGEs and HbA1c. Further investigations are needed to investigate the effect of probiotics on AGEs in HD patients at different stages of kidney disease.

Experimental research on Bayesian methods in large-scale datasets

The current study systematically examines the application of the Bayesian approach or Bayesian estimation methods in large-scale datasets, emphasizing their adaptability as well as predictive prowess across various domains. The study navigates the challenges inherent in the computational efficacy and scalability of these techniques to offer insights into their application in the fields of text analysis, image processing, recommendation systems, and social network analysis. The study uses experimental designs that highlight how well Bayesian methods perform in comparison to more conventional methods, emphasizing how much better they are able to handle uncertainty and incorporate prior knowledge. The future directions and possible enhancements of Bayesian techniques are also discussed, especially with regard to overcoming computational limitations by integrating machine learning and developing sophisticated algorithms. As a crucial tool for modern data analysis and predictive modelling, the study's conclusion upholds the critical role that Bayesian estimation plays in the world of big data.

EXTENDING THE CONCEPT LEARNING STATAGEY TO INCREASE THE STUDENTS’ READING COMPREHENSION AND THEIR SELF-DETERMINATION

This study set intended to determine whether or not students' reading comprehension may be improved by using the concept learning method technique. This study used a mixed method of methodology. Triangulation—questionnaires, interviews, and documentation—was used as a data collection method. The author employed data reduction, display data, and conclusion or verification data to analyze the data. Based on the conducted research, the study's conclusion was: (1) Based on the results of the questionnaire and interview, it can be concluded that using the Concept Learning Strategy technique in the learning process was beneficial. When studying reading comprehension, the idea learning strategy technique is more effective than the traditional teaching approach. Furthermore, there existed a discrepancy in the reading proficiency of students instructed through the concept learning strategy approach when analyzed from the perspective of self-determination. Additionally, there existed a relationship between the concept learning strategy approach and self-determination concerning students' reading comprehension when teaching reading comprehension skills through the principled learning strategy.

EFL Teachers’ Voices in Differentiated Instruction

Abstract: All children in Indonesia have an equal right to education at their level, and the curriculum acknowledges the diversity of Indonesian classrooms. Teachers must consequently incorporate this into the design of their lesson plans. In order to give students alternative possibilities for obtaining information, differentiated instruction involves rearranging classroom instruction and learning methodologies. Teachers may be familiar with the idea of varied education, but they frequently struggle to incorporate difference in terms of content, method, and output in their classrooms. In the framework of differentiated education, this thesis investigates the points of view and experiences of EFL (English as a Foreign Language) teachers. The purpose of this study is to hear these teachers' voices as they discuss the opportunities and difficulties that varied education methodologies in various classroom contexts bring. The study highlights the perspectives of EFL teachers on how differentiated instruction should be implemented. The results show how different educational approaches, assessment methods, and classroom management strategies are used by teachers to meet the various learning demands of their students. The study reveals the struggles and obstacles faced by EFL teachers as they attempt to strike a balance between the demands of a standard curriculum and the particular needs of each of their students. It also underlines how important professional development is in giving teachers the abilities and information required for successfully implementing differentiated instruction. The study's conclusion emphasizes the importance of administrative policies, administrative support systems, and teamwork in determining the overall success of courses for differentiated instruction. Keywords: differentiated instruction, challenges, EFL Classroom, Professional Development.

GRAMMATICAL PROBLEMS IN THE DISCUSSION SECTION OF MASTER THESES

The discussion section is the portion of the thesis that presents the research findings by demonstrating an in- depth understanding of the findings, interpreting the findings, and emphasizing their contribution to current knowledge. Additionally, the discussion section is the most difficult component of the thesis. This study sought to identify the most prevalent grammatical errors and their causes in the discussion sections of theses written by English Education postgraduate students at the University of Bengkulu. This study analyzed its data using a mixed methodology. The majority of grammatical problems were investigated quantitatively, while their causes were investigated qualitatively. This study's corpus consisted of thirty master's theses written by English postgraduates who graduated in 2021. The findings revealed that incorrect verbs comprised 65.4%, or 121, of the grammatical errors found in the discussion section of the thesis. These errors were dominated by tense confusion and subject-verb agreement. First-language interference caused the grammatical errors found in the discussion section of the thesis. This study's conclusion provides information about the most common grammatical errors and their possible causes in the thesis discussion section in order to raise the writer's awareness of the significance of grammatical writing in this section.

The Impact of Folklore-Based Storytelling on Empathy Behavior in Kindergarten Children

The purpose of this study is to understand the impact of using folklore as a storytelling method on the empathy behavior of children in Group B kindergarten. The study uses quantitative methods, specifically the Non-Equivalent Control Group Design technique, involving Group B Harapan Gandok Bopkri Kricak Kindergarten. The sample consists each of 10 childrens in the experimental group and in the control group, selected using total sampling strategy. This study analyzed the data on behavioral empathy gathered through observation using the Wilcoxon Mann-Whitney tests. The results showed that the pretest score for the experimental class was 15,50. After the treatment, the score increased to 28,70. In comparison, the control class had a pretest score of 16.10 and a posttest score of 16,90. The Wilcoxon test yielded a score of Asymp.Sig (2-tailed) = 0.005. The hypotheses test conducted resulted in a significant score of 0.005, which means that Ho is rejected (p 0.05). This study's conclusion can help other schools helped the problems that students going through.

Determinants of PBB P-2 Compliance Level in Kendit Village, Kendit District, Situbondo District

Tax literacy is the ability to understand and access tax regulations, this means dealing with taxpayers who have knowledge, awareness and tax compliance. Compliance with the payment of Land and Building Tax in Kendit Village, Kendit District, Situbondo Regency, in this village there is still a lack of public awareness regarding PBB payments. This is proven by the need to be reminded of awareness regarding the time for PBB payments by the village which is enforced by the hamlet head of each hamlet, but when reminded they immediately pay. The first aim of this research is to find out the factors that influence the level of tax compliance literacy on taxpayer compliance. Earth and Buildings. Second, to find out the factors that influence Land and Building Taxpayers. The methodology used in this research is Tax Compliance theory. Tax complaints can be identified from tax compliance in registration, tax compliance in returning notification letters, tax compliance in calculating and paying unpaid taxes and tax compliance in settling arrears. So a Tax Complaint is when a taxpayer fulfills his or her tax obligations and rights. By using hypothesis testing with a significant value of 0.04 to test the findings, it is established that the degree of education affects the factors that determine the literacy level of Land and Building Tax compliance. This study's hypothesis testing with a significant value of 0.45 demonstrates how socioeconomic status affects the factors that determine the literacy level of Land and Building Tax compliance. Hypothesis testing with a significant value of 0.001 in this study demonstrates that taxpayer compliance impacts the factors that determine the literacy level of Land and Building Tax compliance. Through hypothesis testing, this study demonstrates that tax fines have an impact on the factors that determine the literacy level of Land and Building Tax compliance, with a significant value of 0.023. The study's conclusion, which is based on the data examining the effects of socioeconomic status, education level, taxpayer compliance, and tax sanctions on the compliance literacy of P2 Land and Building Taxpayers in Kendit Village, Kendit District, Situbondo Regency, demonstrates that compliance literacy levels rise in direct proportion to socioeconomic status, education level, taxpayer compliance, and tax sanctions.

Preparation of Pinoresinol and Dehydrodiconiferyl Alcohol from Eucommiae Cortex Extract by Fermentation with Traditional Mucor.

Eucommiae Cortex (EC) is frequently used alone or in combination with other active ingredients to treat a range of illnesses. An efficient technical instrument for changing cheap or plentiful organic chemicals into rare or costly counterparts is biotransformation. It combines EC with biotransformation techniques with the aim of producing some novel active ingredients, using different strains of bacteria that were introduced to biotransform EC in an aseptic environment. The high-quality strains were screened for identification after the fermentation broth was found using HPLC, and the primary unidentified chemicals were separated and purified in order to be structurally identified. Strain 1 was identified as Aspergillus niger and strain 2 as Actinomucor elegans; the main transformation product A was identified as pinoresinol (Pin) and B as dehydrodiconiferyl alcohol (DA). The biotransformation of EC utilizing Aspergillus niger and Actinomucor elegans is reported for the first time in this study's conclusion, resulting in the production of Pin and DA.