The research aims to demonstrate the extent to which international accounting standards can be applied in the public sector. IPSAS And its impact on the quality of financial reporting in Iraq and providing a theoretical framework on the concept of international accounting standards in the public sector IPSAS The quality of financial reporting in Iraq and identifying the economic and social benefits of implementing it IPSAS In Iraqi government institutions and evaluating the positive impact of the application IPSAS on the local economy and society and studying the most important challenges that may hinder the implementation IPSAS and to provide recommendations to overcome them, the deductive approach was relied upon in building the proposed framework for the research by moving from the general to the specific and relying on the inductive approach by moving from the specific to the general by generalizing the conclusions and recommendations to the research community. The research community is represented by all government departments and institutions in Iraq. As for the research sample, the Financial Supervision Bureau was chosen because of the effective role of this body in imposing accounting and control systems on government departments and institutions, preserving public money, supporting public accountability and strengthening the economy. The most significant of the researcher's findings, however, was that the Iraqi Accounting Standards Board had failed to implement international accounting standards. the public sector and issue local standards that are consistent and compatible with the above standards to bridge the large gap between international and Iraqi standards because the current local rules are insufficient to address accounting practices.

This research aims to reveal stability Friedrich Carl Von Savigny’s thoughts on the existence of annual sale and purchase customary love establishment. This research uses legal research methods, namely research carried out on legal norms that develop in society. The approach used is a conceptual and historical approach. The types and sources of data used in this research are primary and secondary data. The results of this research show that the teachings of the historical school initiated by Von Savigny emphasize that law is a reflection of the soul of the people that grows together with the people’s growth of the people and becomes strong together with the people’s strength. Furthermore, in the end, it dies if the nation loses its nationality. Thus, adherents of the historical school reject the view that law is made by an authorized institution, such as by making laws. Meanwhile, customary law that exists in Madurese society as the customary law of the Madurese people in some villages, such as “annual purchase and sale,” as the customary law of the community is maintained in the practice of annual purchase and sale of a plot of land that is perhaps not found in other areas in Indonesia. It is similar to the historical school, namely that law grows together with the growth of society and becomes strong together with the strength of society. Furthermore, in the end, it dies if the nation loses its nationality. This condition is recognized as existing by the constitution of the Indonesian legal state as regulated in Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia.

Diarrhea can be defined as a condition in which a person defecates with more liquid feces than usual and with a frequency of three or more times in 24 hours. Diarrhea is closely related to the occurrence of stunting cases. Diarrhea generally attacks toddlers because their immune systems are still weak and vulnerable. WHO and UNICEF policies in the treatment of diarrhea are the provision of oralit and zinc, based on research over 20 years. Iron plays a role in various physiological processes of the body, one of which is the immune system. The purpose of the study was to determine the relationship between hemoglobin levels and compliance with zinc intake with the incidence of recurrent diarrhea in toddlers at the Jaury Jusuf Putera Makassar Academic Hospital. The research design used was a non-experimental analytical cross-sectional study, namely a study conducted observationally to see the relationship between hemoglobin levels and compliance with zinc intake with the incidence of recurrent diarrhea, without providing treatment to the research subjects. The sample in the study was toddlers who experienced recurrent diarrhea at the Jaury Jusuf Putera Makassar Academic Hospital in March - May 2024 as many as 32 people. The results of the study showed that there was a relationship between hemoglobin levels and the incidence of recurrent diarrhea (p = 0.015). And there was a relationship between compliance with zinc consumption and the incidence of recurrent diarrhea (p = 0.004). It is recommended that health workers provide more education and control over the use of zinc drugs given in the management of diarrhea, as well as educate to maintain normal hemoglobin levels in toddlers. So that it can reduce the prevalence of recurrent diarrhea.

Acne is a common skin problem caused by the accumulation of oil that blocks the hair follicles. Factors contributing to acne include bacterial colonization by Staphylococcus epidermidis and Propionibacterium acnes, increased sebum production, and follicle disturbances. Generally, acne treatment aims to reduce sebum production, address inflammation, decrease bacterial colonization, and improve skin conditions. The commonly used therapies include antibiotics and retinoids, although challenges such as antibiotic resistance and side effects exist. As an alternative, clove (Syzygium aromaticum) contains eugenol, which has antibacterial properties that are effective against the growth of Propionibacterium acnes. A combination of emulsion and gel (emulsisponge) can be a stable and effective formulation for acne treatment. This study aimed to formulate clove leaf oil into an emulsified gel preparation, evaluate the formulation, and test its antibacterial activity. The study began with distillation of clove leaf oil and its formulation into an emulsion gel. Evaluation of the emulsion included organoleptic, homogeneity, pH, viscosity, particle size, skin irritation, and antibacterial activity tests. The results showed that The emulsified gel was white, aromatic, thick, and homogeneous. The emulsion has pH (4.5-6.5), viscosity (6500-9500 mPa.s), and particle size (8.3-14.1 µm), and remains stable for 12 weeks at room temperature, low temperature, and high temperature, without causing skin irritation. Antibacterial test results indicated that the emulsion exhibited a highly active inhibition zone.

Early introduction to the marine environment is one of the activities to introduce and maintain the marine ecosystem for children. This community service activity was carried out at PAUD YPPK Kristus Juruslamat Kotaraja by means of socialization, watching videos related to marine biota and direct Q&A with children. The results of this community service activity were that the children were very enthusiastic about learning in the introduction of marine biota using English, increasing children's English vocabulary, increasing children's concern for the marine ecosystem

Stunting is a public health problem caused by chronic malnutrition and recurrent infections, especially in toddlers. This study aims to analyze the relationship between giving additional blood supplements (TTD) during pregnancy and the incidence of Stunting in toddlers at the District Health Center, Tasikmalaya West Java. The research used a correlational design with a cross-sectional approach on 133 respondents from pregnant women and toddlers aged 24–35 months. The research results showed that 52.6% of toddlers experienced Stunting, while 72.2% of mothers did not comply with taking TTD during pregnancy. Data analysis using the Chi-Square test did not find a significant relationship between adherence to TTD consumption and the incidence of Stunting (p-value = 0.568). This study emphasizes the importance of a holistic approach in dealing with Stunting, including nutritional education, pregnancy monitoring, and increasing awareness of the importance of consuming TTD.

Liver damage induced by hepatotoxic compounds such as N-acetyl-p-aminophenol (N-APAP) remains a significant global health concern. Hepatotoxicity caused by N-APAP, particularly in cases of overdose or prolonged use, can lead to a reduction in glutathione levels in the liver, resulting in oxidative stress and cellular damage. This condition contributes to an increased incidence of liver diseases, including toxic hepatitis and acute liver failure, which can lead to serious complications and even death. Although various pharmacological therapies, such as N-acetylcysteine (NAC), are available to address N-APAP-induced liver damage, limitations such as side effects, high costs, and variable efficacy have driven the search for safer and more affordable therapeutic alternatives. Therefore, research on natural hepatoprotective agents, such as extracts from the rhizomes of fingerroot (Boesenbergia rotunda), has become increasingly relevant in addressing this issue. The aim of this study was to evaluate the hepatoprotective potential of ethanol extract from fingerroot rhizomes (Boesenbergia rotunda) in protecting the liver from N-acetyl-p-aminophenol (N-APAP)-induced damage. Specifically, this research focuses on measuring glutathione levels as a key indicator of the liver's protective mechanism against oxidative stress. In this study, 30 male White rats were randomly divided into six groups, each consisting of five rats. All rats were orally administered the extract at predetermined doses for 10 consecutive days, except for the negative and positive control groups. On the 10th day, all groups (except group 1) were treated with paracetamol (800 mg/kg body weight) to induce liver damage. Twenty-four hours after induction, the rats were sacrificed and liver samples were collected. Glutathione levels were measured using the ELISA immunosorbent assay. Statistical analysis showed that administering the ethanol extract of Fingerroot rhizomes (EERTK) for 10 days prior to N-APAP induction significantly increased the average antioxidant enzyme GSH-Px levels in the liver homogenate of rats in the EERTK 250 mg/kg BW (43.36 ± 1.34 U/mg protein), EERTK 500 mg/kg BW (55.70 ± 2.15 U/mg protein), and 750 mg/kg BW (53.14 ± 2.57 U/mg protein) group compared to the negative control group (N-APAP 800 mg/kg BW), which had the lowest average antioxidant enzyme GSH-Px level (33.86 ± 3.52 U/mg protein).

This study aims to determine the effect of liquid biofertilizer and biochar on the growth and yield of mustard greens (Brassica juncea). This study was conducted from November to December 2023 in the Agrotechnology practicum field, Faculty of Science and Technology, Nias Raya University. The experimental design used was a 3 x 4 factorial Randomized Block Design (RAK) with 3 replications. There were two factors studied, namely the concentration of liquid biofertilizer consisting of three levels, namely Control (P0), 75 ml (P1), and 150 ml (P2), and biochar consisting of 4 levels, namely Control (B1), 1kg (B2), 2kg (B2) and 3kg (B3). The variables observed included plant height, number of leaves, and leaf length, leaf width, and wet weight. The concentration of liquid biofertilizer had a significant effect on leaf length, leaf width, and wet weight of plants aged 35 HST, had no significant effect on plant height, number of leaves aged 7, 14, 21, and 28 HST. The best dose of liquid biofertilizer treatment was at a concentration of 150 ml (P2). The provision of biochar had a significant effect on leaf length, leaf width, and plant wet weight at the age of 35 HST, had no significant effect on plant height and number of leaves at the ages of 7, 14, 21, and 28 HST. The results showed that there was a significant interaction on leaf length, leaf width, and plant wet weight, a significant interaction on leaf length, leaf width, and plant wet weight at the age of 35 HST, while other parameters had no significant effect. The interaction between the concentration of liquid fertilizer 150 ml (P2) with 3 kg of biochar (B3) was the best treatment combination.

Smart Door Lock is a development of a conventional manual home door lock or padlock. This study aims to create alternative technology at home by utilizing available lock technology. This study uses an Arduino Uno Microcontroller as the brain of the solenoid and as a power supply for the fingerprint scanner, and an esp 32 microcontroller as a tool for sending fingerprint data to firebase. The fingerprint scanner is run using the Arduino Ide to add fingerprints. Arduino programming is done using the Arduino IDE. The results of the study are described in the form of designing an automatic home door lock using a fingerprint scanner and Arduino as a solenoid control. The fingerprint data results will be visible in firebase

The current study aims to determine the role of strategic foresight through its dimensions (environmental scanning capabilities, strategic choice capabilities, integration capabilities) in achieving the pioneering social orientation through its dimensions (adopting social risks, social proactivity, and social relations). This is because the research problem was represented by a number of questions that were designed to identify the intellectual frameworks of its variables, diagnose the level of interest in them in the field, and identify the appropriate procedures. The organization's main method for collecting information about the field component of the study was a questionnaire form, and the sample size was 149. By examining the link between these variables, two primary hypotheses were established, from which a number of subhypotheses were derived to gauge the degree of association and influence. With the help of (university leaders) in the subject, private universities in the Middle Euphrates region were selected for the study and testing of its theories. SPSS.V.29 The study came to a number of recommendations. Several results were reached with the program (Amos.V.26), but the most important one is that strategic foresight has a link of association and effect Moral in the social entrepreneurial orientation.