European Journal of Research Development and Sustainability <p><strong>European Journal of Research Development and Sustainability (EJRDS)</strong> is a Multidisciplinary peer reviewed open access journal which covers the various areas of research and sustainable Development. This journal is monthly published online. </p> <p><strong>ISSN (E): </strong>2660-5570</p> <p><strong>Journal Impact Factor:</strong> 7.455</p> Scholarzest en-US European Journal of Research Development and Sustainability 2660-5570 STRENGTHENING ATTRIBUTES OF LOCAL TOURISM PRODUCTS TO THE EXCELLENCE VALUE OF NATIONAL TOURISM DESTINATION OBJECTS BONGO VILLAGE GORONTALO <p>This research is entitled "Strengthening Local Tourism Product Attributes Towards National Tourism Destinations Bongo Village, Batudaa Beach District, Gorontalo Regency. The purpose of the study was to determine the Strengthening of Local Tourism Product Attributes Towards the National Tourism Destination of Bongo Village. The research method used is a qualitative research method with a descriptive approach and a triangulation model. The results showed that tcount = 7,363 &gt; ttable = 1,989. The test results based on empirical data state rejection of H0 or in other words accept H1. The results of hypothesis testing have a significant effect of the attributes of local tourism products on the superiority value of the destination object. Other elements such as the tourist attraction of Bongo Village Gorontalo according to visitor responses are in the attractive category, the tourist facilities of Bongo Village are in the inadequate category, while the accessibility of the Bongo Village tourist attraction is in the quite available category. Management management (attractions, facilities and accessibility) will have a positive impact on the trust value of visitors to the Bongo Village tourist attraction. If it is improved again, it will be better to present attractions that will provide increased customer value. Facilities have an impact on customer value, meaning that the better the provision of facilities, the greater the customer value. And accessibility also has an impact on customer value, meaning that the better the provision of accessibility will provide increased customer value, so that it will increase the economic income of the community, especially the manager of the Bongo Village tourist attraction. With the superiority value, the increase in visitors obtained from the relatively better value of benefits, but seen from the category both the value of benefits and the value of sacrifices are included in the good category, it becomes the capital that determines the superiority of the religious tourism attraction of Bongo Village.</p> Muchtar Ahmad Djoko L. Radji Copyright (c) 2022 2022-09-05 2022-09-05 3 9 1 8 SYSTEMATIC LITERATURE REVIEW: QUALITY ASSURANCE MODEL IN ORGANIZING E-LEARNING-BASED TRAINING <p>This study is a Systematic Literature Review by applying the Prisma 2009 flow diagram review flow as an identification-screening-eligibility-included/excluded control for the journals and papers being reviewed. The activity begins by predetermining several keyword phrases for the title or content search from the discussion of a research in the form of theses, dissertations, journal studies, and scientific reviews from search engines electronic databases: Google Schoolar, [Research], and Proquest. Obtained many titles for analysis. The author uses the Mendeley Reference Manager for Desktop as a literature collection application to facilitate journal searches in the analysis and synthesis process. The product of this study is an Quality Assurance (QA) System instrument document in the form of a self-assessment instrument for training activities organized by training based e-learning . The author succeeded in developing the study by proposing a QA development model, namely the Development of Internal QA Training through the Adaptation of the Quality Function Deployment (QFD) Model. Furthermore, the author calls this adaptation of QFD development as Quality Assurance Corner (QACorner), which is an adaptation of the term "house of quality" which was developed for quality assurance of the QFD model in higher education. This QA Corner is a quality corner for every training institution that organizes e-learning-based training. The training manager can take advantage of the examples and illustrations of the instruments presented by the authors in this study without closing the possibility to develop and modify them according to the needs of e-learning-based training</p> Asep Iwa Hidayat Copyright (c) 2022 2022-09-05 2022-09-05 3 9 9 24 EVALUATION OF VITAMIN D DEFICIENCY BETWEEN GENDERS IN BAGHDAD/IRAQ <p>Even in sunny nations like Baghdad /Iraq, vitamin D deficiency is not uncommon. Vitamin D insufficiency is brought on by both inadequate oral supplementation and lack of sun exposure. The objective of this study was to measure the prevalence of vitamin D deficiency between genders and determine the variation of percentage between male and female in Baghdad/Iraq. The statistical examining of Vitamin D deficiency in 300 patients of different gender are roughly selected in age between (18-80 years) and the data acquired from different private laboratories in Baghdad through 2019 - 2020. They were separated equally in to two groups (male 150 – female 150) and applied a vitamin D test</p> Noor Fouad M. Ali Copyright (c) 2022 2022-09-06 2022-09-06 3 9 25 27 RECONSTRUCTION CREASE FOR FINGERPRINT IMAGES USING MINUTIA DENSITY DISTRIBUTION: AN EMPIRICAL STUDY <p>Fingerprint recognition is one of the secure techniques for automatic personal identification, and it is one of the safe techniques for automatic personal identification. . It is receiving more and more attention and is frequently used in civil applications like access control and financial security. One of the critical elements in image processing applications that refer to human traits for user verification is the fingerprint. In real terms, wrinkles will split ridgelines and create a string of false minutiae, fatally destroying the structure and texture of a fingerprint. Wrinkles will thereby decrease the accuracy of the fingerprint identification algorithm, especially in the leading technique based on minutiaematching. In this article, we investigate two elements of the treatment of wrinkles and ridge reconstruction using fingerprint photos. To start, we calculate the distance between pseudo minutiae pairing. Then, we reconstruct ridges based on midpoint criteria of a line segment with endpoints. The outcomes are presented in the paper.</p> Firas S. Abdulameer Firas S. Abdulameer Kuba Hasanien Kariem Copyright (c) 2022 2022-09-06 2022-09-06 3 9 28 36 IMPROVING STRATEGIC MANAGEMENT ACCOUNTING OF FINANCIAL RESULTS IN BUSINESS ENTITIES <p>The article identifies the problems of strategic management cost accounting, which are traditionally formed and used in practice, and substantiates the need to develop new effective mechanisms for cost management and cost accounting at enterprises. Based on this conclusion, it is shown that in world practice, three priorities for the organization and maintenance of strategic management accounting of costs, revenues and financial results are used. In the area of strategic management, it was concluded that the use of M. Porter's value chain allows companies to clearly distinguish between individual areas of activity, take into account internal and external costs in these areas and effectively manage them. Based on this conclusion, it is proposed to divide the activities of enterprises into main and auxiliary areas for the effective organization of strategic cost management accounting. As a result of the implementation of this proposal, not only the costs incurred in the activities of enterprises, but also all links from production to delivery to the consumer, as well as the influence of internal and external factors on these links and the ability to account and manage the costs associated with them.</p> Pardaeva Shakhnoza Abdinabievna Copyright (c) 2022 2022-09-11 2022-09-11 3 9 37 41 SOLUBILITY ISOTHERM OF MANGANESE SULFATE - MONOETHANOLAMINE - WATER AT 10ºC Isabayev Z. Zhumanova M.O. Isabaev D.Z. Zhumadullaeva S.K. Isroilov E.T. Sadullayeva G.A. Copyright (c) 2022 2022-09-04 2022-09-04 3 9 42 45 IMPACT OF STRATEGIC INFORMATION SYSTEMS IN BANKING MARKETING: A DESCRIPTIVE AND ANALYTICAL STUDY IN IRAQI PRIVATE BANKS <p>The purpose of the research was to determine the nature of relationships and the impact of strategic information systems in marketing Iraqi banks, where strategic information systems form the basis for all activities and tasks that the institution can undertake to achieve its goals. Framing its working environment and dealing with all the variables related to its activities, banking marketing is one of the challenges that the top management must address in order to help the organization to survive and continue to operate and invest its resources in the best possible way. The research clarifies the problem by asking the existence of a significant shortcoming in the variable of applying strategic information systems in banking marketing. These banks were selected (Iraqi Trade Bank , AL- Taif Islamic Bank , Al- Khaleej Commercial Bank , Baghdad Commercial Bank , Atlas Commercial Bank , Babel Commercial Bank). The research sample was chosen by simple random sampling, where the researchers distributed (70) questionnaires in the above-mentioned banks and obtained (66) questionnaires that were used effectively. Questionnaires, as a tool for obtaining research data, are prepared according to some ready-made criteria, passing the criteria of validity and reliability. And the use of the readymade statistical program (Spss, v.26) in entering and analyzing the research data. The statistical tools resulted in a number of conclusions, most of which confirmed the existence of a clear correlation and impact with a significant significance for strategic information systems in banking marketing. Accordingly, the main and subsidiary hypotheses were accepted.</p> Dr. Asahaq Naser Hussain Dalal jasim musheer Dr. Haneen qasim hasan Copyright (c) 2022 2022-09-24 2022-09-24 3 9 46 55 ALBERT EINSTEIN RECOGNIZED THAT THERE ARE SPEEDS IN NATURE GREATER THAN THE SPEED OF LIGHT IN A VACUUM, AND USED IT IN HIS IMAGINARY EXPERIMENT <p>This article shows that in Albert Einstein's proof of the relativity of lengths in the special theory of relativity, the existence of velocities greater than the speed of light in a vacuum is confirmed. It has been shown to lead to illogicality if the proof is done within the pastulata</p> Bekmatov Khusniddin Dusmatovich Copyright (c) 2022 2022-09-26 2022-09-26 3 9 56 63 METHODS OF TREATMENT OF BURN WOUNDS AT THE PRESENT STAGE OF DEVELOPMENT OF MEDICINE (LITERATURE REVIEW). <p>Over the past decades, new methods of treating burn wounds based on biotechnology have appeared. The review presents the main materials for the treatment of burns, which were created using tissue engineering - biological wound dressings and skin substitutes.</p> Ten Dmitriy Olegovich Copyright (c) 2022 2022-09-26 2022-09-26 3 9 64 68 NONPARAMETRIC ADAPTIVE SMOOTHING WITH PRACTICAL APPLICATION <p>The researcher faces several when estimating the nonparametric regression functions because the estimation methods depend on the data, as these estimates may be inaccurate, or they may not be suitable for the nonparametric model , Therefore, the aim of the research is to find the adaptive estimators in the nonparametric regression through the adaptive bandwidth method, which is known as "Goldenshluger-lepski" to increase the estimation efficiency in the nonparametric regression.. In this paper, adaptive estimations were processed in the nonparametric regression method through the use of kernel smoothing and spline. The adaptive "Goldenshluger-Lepski" was included, and to compare the estimation methods three criteria were used, namely (MSE , MAS, RMSE) to choose the best method after applying the procedure to the simulation in the R Package</p> Noor Salah Hassan Sahera Hussein Zain Al-Thalabi Copyright (c) 2022 2022-09-28 2022-09-28 3 9 69 76 MODELING OF CODE TRANSMISSION PROCESS OF MICROELECTRONIC TRANSMITTER RELAYS <p>At present, microprocessor and microelectronic systems and devices are widely used in railway automation and remote control systems. The use of systems and devices for railway automation and remote control, developed on the basis of microelectronics and microprocessor elements, ensures reliable operation in comparison with systems based on electromagnetic relays. The process of using and maintaining microelectronic and microprocessor systems is simplified</p> Aripov N.M. Mirzarakhmedov Z.F Copyright (c) 2022 2022-09-30 2022-09-30 3 9 77 87 GENEALOGY OF MOHAMMAD HATTA'S ECONOMIC THOUGHT <p>People's economy is a breakthrough that was initiated by Mohammad Hatta to fight the Dutch capitalism system, which is also the third way of the Indonesian economy. One thing that is very fundamental in people's economic activity is common prosperity. gotong royong is a principle that is built in the people's economy to achieve common prosperity, not the prosperity of a few people. Hatta as the founding father of the nation as well as a leading economist has created a form of people's economy in the form of cooperatives as reflected in Article 33 of the 1945 Constitution. The concept of cooperatives is proof of Bung Hatta's concern for the economic conditions of the Indonesian people who were colonized by Dutch capitalism. Hatta's thoughts are related to the concept of sharia economics, namely mutual assistance and justice. Bung Hatta is one of the many prominent economists who devote his ideas to the progress of the nation, through Bung Hatta's people's economic ideas are able to solve economic problems felt by the Indonesian people, so departing from these problems it is necessary to have a comprehensive study of Mohammad Hatta's thoughts. The purpose of this research is to get an overview of the Genealogy of Mohammad Hatta's Economic Thought which is objective, complete and comprehensive</p> Sofhian Wahyudin Nteu Copyright (c) 2022 2022-09-30 2022-09-30 3 9 88 103 COMMUNITY APPRECIATION FOR RURAL COMMUNITY EMPOWERMENT IN SOPPENG REGENCY <p>The main problem highlighted in this study is the level of community participation in realizing the ability to be independent and empowered to manage existing natural resources for better and more developed problems and sustainability of life so that it can help improve community welfare. Communities can determine priority programs needed for progress. The goal achieved is that community empowerment programs implemented by the government can be followed and implemented by the community in realizing prosperity. The method used in this research is participatory observation and in-depth interviews about community appreciation regarding empowerment and the positive impact of rural community empowerment efforts. The number of informants was 5 people who obtained information about community empowerment activities in Jampu Village, Liliriaja District, Soppeng Regency. The conclusion of this study is that the community has the ability and skills to intensify farming, and the community is able to develop other business to obtain value. Moreover, the community understands the safety of children and finds solutions to domestic violence through an approach to empowering cultural values. This means that the community can appreciate empowerment effectively in Soppeng Regency</p> Latang Muhaemin Untung Copyright (c) 2022 2022-09-30 2022-09-30 3 9 104 108 THE WORKING RELATIONSHIP BETWEEN EMPLOYERS AND WORKERS IS BASED ON A WORK AGREEMENT, ELEMENTS OF WAGES AND ELEMENTS OF ORDERS REVIEWED FROM BUSINESS LEGAL PROTECTION <p>During normal conditions and the company is operating well, the interests and rights of workers can be accommodated by the company, but when the company is hit by a crisis and or financial problems that lead to bankruptcy, often the rights of workers cannot be accommodated again by the company. The working relationship between employers and workers occurs based on a work agreement, because there are elements of work, elements of wages and elements of orders. The employment relationship will end due to a certain matter which results in the termination of the rights and obligations between the worker and the entrepreneur. The termination of the employment relationship due to the fact that the company/entrepreneur is declared bankrupt or liquidated based on the applicable laws and regulations, wages owed and other rights of workers are debts whose payment takes precedence as stipulated in the labor regulations. Payment of workers' wages in arrears takes precedence over claims from separatist creditors (banks), labor claims for other wages, state bills for taxes, and other concurrent creditors' claims . Legal protection of labor rights in relation to bankruptcy will be realized , supported by the role of from k curator to avoid existence collision interest with debtor or creditor</p> Bambang Utoyo Ramlani Lina Sinaulan Marsha Angelina Utoyo Sinaulan Copyright (c) 2022 2022-09-30 2022-09-30 3 9 109 116