bluuebunny/crossref_metadata_2025 huggingface dataset:
Programme «The translator in the field of professional communication» as one of the types of further vocational training
Authors: Trofimenko Marina P. , Osipova Natalia N. , Ezhukova Arina V. , Tumanov Vyacheslav I.
Published: December 2021

Further vocational education is one of the priorities of Ministry of Education and Science of the Russian Federation. Nowadays professional retraining is of special interest for those who wish to get further vocational education. The article examines the relevance of the Translator in the Field of Professional Communication programme in the context of further vocational education at the present stage in a classical university setting. The authors describe the experience of implementing the above-mentioned programme at Nizhnevartovsk State University. The programme provides an opportunity for getting additional qualifications that allow for a combination of professional knowledge and translation competences in the area of professional interest. The authors emphasize the importance of the programme aimed at the university self-presentation at the regional level. The programme is designed for students with higher professional education and university students of non-linguistic specialties. The article sets out the legal basis on which the programme was developed, presents the main provisions of the program, the content and form of, the technology and teaching methods used, as well as the planned results of the programme. The article stresses that in accordance with the objectives of the programme and FSES 3++, students should develop universal, general professional and vocational competencies, which allow graduates to implement a new type of professional activity in the field of translation. The factors conditioned viability and demand for this professional retraining programme are pointed out. In conclusion the authors underline the students realization of a foreign language command pragmatic value while pursuing the programme.
Assessing the quality of distance learning in the discipline “physical culture and sports” in the educational process of the university
Authors: Sokolova Inna V.
Published: December 2021

The pandemic announced in the world requires non-standard solutions from teachers to implement a full-fledged educational process in the higher education system of the Russian Federation. The academic discipline Physical Culture and Sports is no exception. The use of accessible and modern wellness programs in the classroom is necessary for the full maintenance and strengthening of students ' health, increasing their motor activity during the day. Special responsibility is assigned to teachers who are able to organize a competent educational process in the context of distance learning, while observing all the principles of teaching. Modern information technologies have made it possible to conduct training sessions online on the Mirapolis platform. To do this, we used selected wellness programs published on YouTube, the Fitify program and the Pacer pedometer. Students studied under the guidance of a teacher, using a video link. Thus, the teacher could not only control the correctness of the exercises, but also adjust the programs. At the end of the semester of distance learning in the discipline Physical Culture and Sports, a survey of students was conducted, the purpose of which was to analyze the degree of their satisfaction with the organization and methodology of classes. The greatest difficulties in physical education (6.3% of respondents) were caused by 1st year students, nevertheless, the motivation for physical education has not changed. More than 50% of respondents are satisfied with the received physical activity in distance classes. Among the positive aspects of distance learning were noted: the absence of the need to spend time on the way to and from the place of study and, as a result, the availability of more free time 79%, low risk of infection (71%), the opportunity to study at an individual pace (56%). For 40% of respondents, it is an opportunity to use modern technologies. Thus, the results showed that the majority of students adapted well to the organization of distance learning at SPbGUP, including in the discipline physical culture and sports.
Preparation of dietary fiber concentrate from Tunisian lemon (Citrus limon L.) by-products: Physico-chemical, functional and antioxidant properties
Authors: Masmoudi Manel
Published: December 2021

Dietary fibers constitute an important element of a healthy diet. This study is a contribution to valorize Tunisian lemon (Citrus limon L.) by-products (LB) by preparation of a lemon fiber concentrate (LFC). The suitability of this by-product as a source of dietary fiber for food enrichment was investigated. Lemon fiber concentrate was prepared by LB washing in water at 90 °C for 5 min and then characterized by studying its physico-chemical, functional and antioxidant properties, in comparison with the original LB.
The extraction method led to a total dietary fiber yield of 54.42 g/100g. LFC had higher content in total fibers than LB (71.20 versus 63.87 g/100g dry matter (DM), respectively), with predominance of the insoluble fraction (53.58 g/100g DM). LFC had also better functional properties, with higher water holding capacity (13.92 versus 8.51 g/g, respectively), swelling capacity (14 versus 8.75 ml/g, respectively) and oil retention property (6.6 versus 4.43 g/g, respectively). LFC had high content in bioactive compounds, particularly for phenolics (561.09 mg GAE/100 g DM) and flavonoids (408.42 mg QE/ 100 g DM), which gave it good antioxidant properties (antiradical activity: 45.57 % and reducing power: 0.18). The results of this study suggested that LFC may have potential applications for food enrichment.
Analisis Deskriptif tentang Tampilan Kinerja Aparatur Sipil Negara di Sekretariat Pemerintah Kota Kupang Nusa Tenggara Timur Indonesia
Authors: Habaora Fellyanus , Riwukore Jefirstson Richset , Yustini Tien
Published: December 2021

The purpose of this research was to determine the performance of state civil servants at the Secretariat of the Government of Kupang City, East Nusa Tenggara, Indonesia through the effectiveness of performance indicators, namely quantity, quality, timeliness, cooperation, and self-quality. The research was conducted for 6 months, namely September 2019-February 2020. The total population and research sample were 370 ASN which were determined by purposive stratified proportional sampling based on the position, class, and rank of the ASN. The type of data used is primary data and secondary data obtained by means of questionnaires, observation, and documentation. Data analysis was carried out on performance indicators using descriptive analysis based on the average value of the Likert scale classification. The results showed that in general, the performance of ASN in the Regional Secretariat of the Kupang City Government was effective as indicated by the average performance score of 3.71 or high. This result is because the performance indicators show the results of high-value categories which include quantity (3.79), quality (3.71), timeliness (3.67), cooperation (3.70), and self-quality (3.69).Keywords: quantity, quality, timeliness, cooperation, self-quality, performance
Analisis Biaya Lingkungan PT Pupuk Sriwidjaja Palembang
Authors: Ratu Mutiara Kemala , Meiriasari Vhika
Published: December 2021

Environmental costs incurred from the company's activities in order to maintain the environment is one form of information on environmental management accounting. With the use of environmental management accounting, companies can make efficiency and improve service quality in a sustainable manner. In addition, the environmental costs incurred on each product can be calculated accurately so that the calculation of the cost of the product can be more realistic and humane. However, in itâ€™s implementation there are still many companies that have not been able to disclose it so that mostly of the cost was hidden in overhead costs which would then make it biased and unclear allocation. This research was conducted to determine the implementation of environmental costs from PT PUSRI Palembang as the object. PT PUSRI Palembang which has a close relationship with the community environment in its corporate activities is indeed an interesting object in this research. The results showed that PT PUSRI doesnâ€™t have an external failure costs which presage that the company is good enough to prevent waste produced discharge to the environment. By comparing the environmental costs incurred from the years 2012-2014 showed percentage reduction of environmental costs toward operating costs, which is 0.01% annually. With the information provided in the environmental costs report it aimed to be able to help financial statements users (investors, management, creditors) in companyâ€™s decision making policies and programs related to environmental preservation in the future.Keywords: Enfironmental Cost, Waste, Company
Analisis Sistem Antrian di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Karawang
Authors: Khoirunnisa Gina , Martini Nelly
Published: December 2021

This study aims to clarify the phenomenon of the use of service facilities and find the level of optimization of the queuing system and total costs. The queuing system is a process related to waiting for people to get services efficiently. The study was conducted at the birth certificate registration queue system using 2 (two) facilities at the Karawang Regency Population and Civil Registry Office using the multiple lane queue model (M / M / S). the population in this study were visitors who came to the birth certificate registration counter. The data collection time for one month is July 2019 at 10:00 - 11:00 WIB. Based on the results of research, simulations, and discussion it can be concluded that the actual condition queuing system in the Karawang Regency's Population and Civil Registration Service uses 2 (two) lane facility counters, the optimal queuing system at the Karawang Regency's Population and Civil Registration Service uses 3 (three) counter facilities following the M / M / S queuing model. the cost efficiency obtained is Rp. 75,531, - per hour or Rp. 13,897,667 per month with a percentage of 75%.Â
Efecto de la pandemia por COVID-19 en la salud mental de los otorrinolaringólogos en Hispanoamérica
Authors: Osorio-Anaya Steven , Molina-Villar Honell , Uribe-Escobar Alejandro , Ochoa-Martelo María del Carmen
Published: December 2021

Introducción: La pandemia puede generar compromiso en la salud mental, especialmente del personal de salud expuesto directamente al virus. La Otorrinolaringología es una de las especialidades con mayor riesgo de exposición y contagio por SARS-CoV-2. Objetivo: Evaluar la salud mental en los otorrinolaringólogos de Hispanoamérica ante la actual pandemia COVID-19. Diseño: Estudio de corte transversal. Métodos: Se evaluaron variables socioeconómico/demográficas en otorrinolaringólogos y su asociación con las escalas PHQ-9 y GAD-7. Resultados: Se estudiaron 256 otorrinolaringólogos de Hispanoamérica. La escala PHQ-9 presentó una media de 5.45 (DE 4.22). La escala GAD-7 presentó una media de 4.55 (DE 3.457). La prevalencia de depresión mayor y ansiedad fue de 14.8% y 7%, respectivamente. En el análisis multivariado, los otorrinolaringólogos a los que se les ha realizado prueba con hisopado nasofaríngeo tienen una predicción significativa para presentar una puntuación alta en la escala PHQ-9 (p = .027). En la puntuación de la escala GAD-7, los individuos con mayor edad tienen una predicción significativa de menor puntuación en la escala (p = .002). Los otorrinolaringólogos con más años de experiencia (p = .037) y aquellos que les han realizado prueba de RT-PCR con hisopado nasofaríngeo para SARS-CoV-2, tienen una predicción significativa para presentar una puntuación alta en la escala GAD-7 (p = .027). Conclusión: La exposición a la prueba de hisopado nasofaríngeo para el diagnóstico de COVID-19 fue la única variable independiente que se asoció con aumento de las puntuaciones en las escalas GAD-7 y PHQ-9.
Manejo del tinnitus con estimulador de sonido con especificidad frecuencial
Authors: Guzmán Durán José Eduardo , Ordóñez Ordóñez Leonardo Elías , Beltran Henríquez Juanita María , Valderrama Penagos Johanna Ximena , González Marín Néstor Ricardo , Forero Llinás Mónica , Forero Acosta Alix
Published: December 2021

Introducción: El tinitus tiene efectos deletéreos sobre la calidad de vida de un paciente. Cuando la lesión está a nivel coclear se puede usar acondicionamiento acústico para su tratamiento.

Objetivo: Determinar el cambio en la percepción del tinitus antes y después de la intervención terapéutica.

Metodología: Se planteó un estudio de serie de casos. Pacientes con tinitus no-pulsátil de moderado a catastrófico tratados con estimulador REVE 134™. Se incluyeron pacientes que no mejoraron luego de 3 meses con tratamiento médico. Se les practicó microaudiometría (67 frecuencias) para definir la región coclear afectada. Se excluyeron pacientes con umbrales audiométricos >60dB, aquellos con lesiones retrococleares y quienes no desearon participar. Las variables de desenlace fueron THI (“Tinnitus Handicap Inventory”), EVA (Escala Visual Análoga) y TQR (“Tinnitus Reaction Questionnaire”), que se midieron pretratamiento, 3/6meses postratamiento.

Resultados: 11 pacientes (hombres=5, mujeres=6) fueron incluidos. En 5 casos el tinitus fue bilateral y en 6 unilateral. Los valores pretratamiento fueron: THI=61.4±27.4, EVA=6.9±2.7 y TQR=43.2±31.9 (Kolmogorov-Smirnov, p>0.05). Hubo mejoría estadísticamente significativa con el tratamiento, THI (3meses=30.6±21.1; 6meses=19±19.2), EVA (3meses=5.6±2.3; 6meses=3.5±2.0), TQR (3meses=25.6±20.0; 6meses=14.3±19.9); ANOVA de medidas repetidas (p=0.007, p=0.027, p=0.037; respectivamente).

Conclusión: El tratamiento con REVE 134™ fue efectivo en pacientes con tinitus no pulsátil de moderado a catastrófico.
2020 Sosyoekopolitik Gençlik Araştırması: İstanbul İli Örneğinde Gençlerin Ekonomik ve Siyasal Eğilimleri
Authors: YAŞAR İbrahim Halil , DEMİRKOL Fırat , DAŞDEMİR Esat , GÜR TÜRKDOĞAN Tuğçe
Published: December 2021

Türkiye Cumhuriyeti gündemini meşgul eden konulardan biri de gençlerin görüş, düşünce ve tercihleridir. Sosyal, politik ve ekonomik alanda alınacak karar ve tercihlerin uygulanabilirliği ve sürdürülebilirliği için gençlerin görüş ve düşüncelerine hitap etmesi elzemdir. Bu çalışma devlet kurumlarına güvenmeyen ve politik kararsız olan gençlerin demografik, sosyal ve ekonomik profillerini çizerek; ilgili grubun beklentilerini ortaya koymaktadır. Böylece uzun vadeli planlar için politika yapıcılara referans olmak amaçlanmıştır. 18-30 yaş arası İstanbul’da yaşayan gençlerin siyasal seçimlerde oy kullanmayan ya da kararsız kalan kısmı içerisinde bulunan ve genel olarak güvensizler ya da tercihsiz politikler olarak adlandırılabilecek olan kişilerin 2020 Sosyoekopolitik Gençlik Araştırması sorularına verdikleri cevaplar değerlendirilmiştir. Çalışma kapsamında İstanbul ilinde ikamet eden gençlerdeki kurumlara güvensizlik ve politik kararsızlık eğilimi ve bunun sosyal, siyasal ve ekonomik nedenleri incelenmiştir. Çalışma kapsamında kararsız ve güvensiz olarak ayrılan grupların gençler arasında dağılımları verilmiştir. Elde edilen verilere göre “Güvensiz” ve “Kararsız” olarak adlandırılan kesimlerin gençler arasında önemli bir grubu temsil ettiği ve bu grubun benzer eğilimler gösterdiği anlaşılmaktadır. Bu benzerlik, “Güvensiz” ve “Kararsız” bireylerin ayrı bir grup olarak değerlendirilmesini gündeme getirmektedir. Dolayısıyla bu iki grubun davranışlarının tespiti, bu grupları anlamak adına önemli bir hal almaktadır. Çalışma içerisinde karar alıcıların, bu gruplara yönelik gerekli politikalar uygulayarak güvensizlik duygusunu azaltması ve böylece grupların ülkelerine ve yaşadıkları topluma bağlılıklarının yükseltmesi önerilmiştir.
Barriers to Development of Selected Municipalities of Sulu Province
Authors: Tahil Abdurahim S. , Tahil Shernahar K.
Published: December 2021

This study was conducted to determine the barrier to the development of selected municipalities of Sulu province.  It aimed to find out the Suluanos’ concept of development in terms of political, economic, socio-cultural, technological, and ecological aspects, including how these perceived barriers affect the development of Sulu. This research utilized the descriptive method where the Quantitative aspect gathered the data from 400 adults of ten big municipalities using a checklist questionnaire. The respondents were selected through systematic sampling.  For the qualitative part, the collected data were from 90 participants through focus group discussions. The statistical tools used were frequency, percentage, mean, standard deviation, and group means. The finding revealed that the Suluanos’ concept of development upheld the development policies which are participatory, equitable, appropriateness, concertizing, and environment friendly and the corresponding functions of development such as the political, economic, socio-cultural, technological, and ecological aspects. Of the five development functions, the economic aspect (2.95) was the main barrier to development.  It is followed by the technological aspect (2.91), the political (2.79), and ecological (2.42) as the fourth rank. On the other hand, the socio-cultural part (2.21) was the least encountered barrier. The perceived barriers that affected the development of Sulu were related to lack of high ethical standards, transparency, accountability, effectiveness, and lack of respect for and commitment to social justice, human rights, environmental life protection, and people's empowerment. Based on the data gathered, the findings made the researcher conclude that the political, economic, technological, socio-cultural, and ecological aspects in Sulu were considered barriers to development.  They were not within the bounds of good governance.   Bureaucracy was weak due to the leaders' personalities, who were neither transactional nor transformational. At the same time, they were not within the context of the alternative model of development. To minimize if not eliminate the barriers to development, the government's efforts should be geared towards accountability to improve the quality of governance and dispensation of justice. Further studies are recommended to determine other predictors that can similarly evaluate the development conditions of Sulu Province.
METAL WELDING TRAINING FOR SKILLS PROVISION FOR MECHANICAL ENGINEERING EDUCATION STUDENTS, PALANGKA RAYA UNIVERSITY
Authors: Jhonni Rentas Duling  , Topan Eka Putra
Published: December 2021

Community empowerment activities in general aim to form individuals and communities to become independent. Independence is a condition experienced by a person which is characterized by the ability to think, decide and do something that is deemed appropriate in order to achieve solving the problems faced by using the power/ability possessed. The training activities aim to equip participants with metal welding skills. The activity was carried out at the Mechanical Engineering Education Laboratory, FKIP UPR. The purpose of these activities is in line with the higher education functions and objectives mandated in Law no. 12 of 2012 Article 4 paragraph 3; namely to "Develop Science and Technology by paying attention to and applying the values of Humanities". With this activity, it is hoped that participants will have more knowledge about metal welding. The training methods used are lectures with presentation techniques, direct guided practice and evaluation.
Effect of Repeated Exposure to Contrasting Temperatures on the Body of Working Age Men with Different Types of Autonomic Regulation
Authors:   Federal Research Centre “Tyumen Scientific Centre of Siberian Branch of the Russian Academy of Sciences”, Fisher Tat’yana A. , Kolyvanova Svetlana S.
Published: December 2021

The aim of this paper was to study changes in the haemodynamic and psychophysiological parameters of working age men as a result of repeated exposure to contrasting temperatures, depending on the type of autonomic regulation. Materials and methods. The research involved 14 men (aged 34.77 ± 5.66 years; office workers) divided into two groups according to Kérdö index: those with the sympathetic (n = 8) and parasympathetic (n = 6) types of self-regulation. Cold conditioning followed a certain plan of exposure to contrasting temperatures. The haemodynamic and psychophysiological parameters as well as adaptive potential were assessed 20 minutes before and 20 minutes after the exposure (alternating temperature cycles). We examined the following parameters: heart rate, systolic and diastolic blood pressure, pulse and mean arterial pressure, stroke volume, cardiac output, vascular resistance, and adaptive potential according to Baevsky. Integral psychophysiological parameters were determined using the Lüscher express method. Results. Subjects with predominance of sympathetic regulation both before and after the exposure to contrasting temperatures had higher values of heart rate and cardiac output and lower vascular resistance than the parasympathicotonic group. Individuals with predominance of parasympathetic regulation showed decreased cardiac output and a significant increase in vascular resistance after the exposure compared with the initial data. We found statistically significant differences in the integral parameters “heteronomy/autonomy” and “balance of personal traits” between the groups under study before the conditioning procedures. The research indicates that repeated exposure to contrasting temperatures not only affects the haemodynamic parameters, but also changes the psychophysiological parameters, motivated behaviour in particular. For citation: Fisher T.A., Kolyvanova S.S. Effect of Repeated Exposure to Contrasting Temperatures on the Body of Working Age Men with Different Types of Autonomic Regulation. Journal of Medical and Biological Research, 2021, vol. 9, no. 4, pp. 394–404. DOI: 10.37482/2687-1491-Z077
First record of intact equisetalean strobili from the Wealden (Lower Cretaceous) of the Isle of Wight, southern England
Authors: Pott Christian
Published: December 2021

Two excellently preserved small strobili were obtained from a Wealden plant debris bed in the Lower Cretaceous (Barremian) Wessex Formation, south-east of Chilton Chine, on the Isle of Wight, southern England. The strobili are preserved as compressions and show the characteristic morphology of sporangiophore heads of Equisetales. Based on the morphology of the strobili, attribution to a certain species is not warranted. Therefore, the strobili have been left unassigned in the fossil-genus Equisetostachys which is commonly used for isolated strobili of fossil sphenophytes. From their size, shape and constitution, the strobili are interpreted as immature; the absence of preserved sporangia and spores is consequently not unexpected. Affiliation with Equisetum burchardtii might be an option. The strobili represent the first record of any equisetalean or sphenophyte remains from the Wessex Sub-basin of the English Wealden and are thus of considerable importance. The find is especially significant because previously known specimens from the Weald Sub-basin and the German Wealden are confined to subterranean rhizomes, adventitious roots, tubers and bases of aerial shoots, commonly preserved in situ, together with only fragmentary remains of sporangiophore heads from disarticulated strobili. These strobili finds are thus the first intact equisetalean reproductive structures from the Wealden of either England or Germany.
Stratigraphy, chronology and palaeontology of the Tertiary rocks of the Cheringoma Plateau, Mozambique
Authors: Bamford Marion , Pickford Martin
Published: December 2021

The discovery of fossil plants, marine molluscs and mammals in the Mazamba Formation, Cheringoma Plateau, Mozambique, opens a new chapter in the study of this part of the African Rift System. The evidence suggests that the Mazamba Formation is older than previously reported, probably late Eocene rather than Miocene. The fossil wood and stems indicate a frost-free tropical humid environment and a high water table soon after deposition, and the marine molluscs and mammals indicate proximity to the sea. There is also evidence for the occurrence of pans in the area during the late Eocene which also suggest a near-surface water table.
This paper discusses the history of interpretation of the geology of the Cheringoma Plateau and describes and interprets the fossil plants, molluscs and mammals collected in 2012 and 2013. It is concluded that the Mazamba Formation, which overlies the fully marine Lutetian-Bartonian Cheringoma Limestone, is a coastal facies (fluvio-deltaic, lagoonal and onshore deposits) that accumulated on top of the marine limestones as sea level dropped late in the Bartonian. Mammalian bones from the White Patch sites represent a heavily built species about the dimensions of a pygmy hippopotamus, probably belonging to the order Embrithopoda. If so, then the Mazamba Formation is likely to correlate to the latest Bartonian or early Priabonian rather than to the Miocene as previously assumed.
Features of the process of European integration of the Czech Republic
Authors: ROHOZIN Denys , KOMAROVA Tetiana
Published: December 2021

This paper is devoted to highlighting the stages through which the Czech Republic went on its way to full membership in the European Union. At the beginning of the work, attention is paid to the works of Ukrainian, Russian and Czech scientists analyzed in this context, on which the work is based. Further, an introduction to the historical discourse of events in the political and social spheres in the Czechoslovak Republic after the Second World War is carried out. Attention is drawn to the process of division of the Czech and Slovak Republics in the first half of the 90s. The article tells about the choice by the Czech Republic of the political and social vector for «returning to Europe». Other problems of the Czech Republic on the path of European integration are analyzed, among which one can note the conflict with the Federal Republic of Germany over the forced eviction of the German population from the country in the post-war period, based on the decrees of the President of the Czech Republic Edward Benesh, as well as the solution of this problem through diplomatic means. Attention is also drawn to another problem, which was expressed in the conflict with the government of the Austrian Republic regarding the construction of the Temelin nuclear power plant in the South Bohemian region, in the immediate vicinity of the Austrian borders. The Melk Protocol was analyzed, on the basis of which this conflict was resolved. The general conclusions on this work are summarized, in which the success of the Czech strategy for European and Euro-Atlantic integration is stated. Problems that may arise for Ukraine on the same path are predicted, taking into account the consolidation of the European and Euro-Atlantic vectors of development in the preamble of the Constitution of Ukraine.
Impact of COVID-19 pandemic on assessment of companies activity within international standards of financial reporting
Authors: TSYHAN Raisa , ONYSHCHENKO Oksana , SOLODKOV Denys
Published: December 2021

Introduction. During crises like the current one, induced by a global pandemic of the COVID-19, the most relevant aspects for the majority of businesses are a continuity of their operating, assessment for impairment and assessment of expected credit losses. These factors impact accounting and financial reporting which, in turn, impact decision-making. A business survival in such conditions is highly dependent on how efficiently managers assess these aspects.
The purpose of the paper is to determine particular actions management should undertake in order to prevent business bankruptcy as a result of the pandemic and the pandemic-related restrictions.
Results. It terms of assessment of continuity of business operating, the main issue is the fact that the budgets approved in 2019 for the year 2020 turned to be irrelevant in the context of expected prices, sales volumes, total net profit, working capital and the effects of exchange difference, whereas the key solution is an estimation of a company’s liquidity to be able to cover liabilities within the deadlines. In terms of assessment for impairment, there two indicators of the impairment: external changes with significant impact on a company or its environment and a situation when a book value of net assets exceeds company’s market capitalization whereas a solution is to determine amount of expected compensation either with a traditional approach or with an approach based on expected cash flows. In terms of credit losses assessment, among the factors that should be accounted there are, for instance, additional economic scenarios that address high uncertainty, an impact on particular groups of clients, industries or regions and actions taken by governments and central banks whereas among the targets of the assessment there are, for instance, an ability to include changes of a default risk into evaluation of default probability in time.
Conclusions. COVID-19 pandemic and the risks related to it caused a significant impact on accounting and financial reporting, regardless of a company’s industry, size and region where it is located which is expressed in the dynamic of the Global SEMs bankruptcy index and PMI.
Humanization Trends Pertaining to the Correction and Physical Rehabilitation of Children with Developmental Disabilities
Authors: Порфирьев И.В. , Фархутдинова Г.В. , Гербутова М.Н.
Published: December 2021

В статье рассматриваются тенденции гуманизации в специальной педагогике и психологии, физической реабилитации детей с нарушениями развития. По мнению авторов, в силу социокультурных и исторических предпосылок в России тенденция гуманизации процесса их физической реабилитации только зарождается в исторической перспективе, но является неизбежной и будет развиваться. Цель исследования состояла в изучении этих тенденций для их последующей аппроксимации в процессе физической реабилитации детей с нарушениями развития.
Актуальность рассматриваемой в статье проблемы обусловлена необходимостью учета во время проведения реабилитационных мероприятий неоднородного психоэмоционального состояния детей с нарушениями развития и широкого спектра последствий, включая психотравмы и физические увечья детей и травмирующие переживания родителей.
Рассмотрение методик работы с детьми, имеющими нарушения в развитии, проходило через систему координат, которая базируется на философской антитезе целей и средств. Эта антитеза позволяет более структурно представить учет психоэмоционального состояния в процессе реабилитационных мероприятий и потенциальную пользу, что составляет научную новизну работы.

The article deals with humanization trends in special pedagogy and psychology pertaining to the physical rehabilitation of children with developmental disabilities. The authors maintain that in Russia due to sociocultural and historical prerequisites, humanization trends pertaining to the physical rehabilitation of children with developmental disabilities are a recent phenomenon which will undoubtedly provide stimulus for new developments. The aim of the research is to investigate the humanization trends and their relation to the physical rehabilitation of children with developmental disorders.
The relevance of the investigated issue is accounted for by the fact that during rehabilitation procedures it is necessary to take into account the emotional instability of disabled children resulting in psychological trauma and physical impairments in children and depression and anxiety in parents.
The rehabilitation procedures for children with developmental disabilities should be viewed in relationship to the means and the end goals. Relying on the antithetical principle of means and ends, one can better monitor disabled children’s emotional state, promote their physical rehabilitation, which accounts for the novelty of the research.
PARTICULAR ASPECTS OF THE NECESSITY OF LEGAL REGULATION OF ARTIFICIAL INTELLIGENCE IN UKRAINE
Authors: Zhyhalova Kseniia
Published: December 2021

The purpose of the study was to demonstrate particular legal and objective reasons for necessity and expediency of legal regulation advancement, development and usage of Artificial Intelligence (AI) in Ukraine. Chapter 1 «Understanding of Artificial Intelligence» gives examples of AI applications, doctrinal and diverse legal definitions of AI. Chapter 2 «Necessity and Expediency of legal regulation of Artificial Intelligence in Ukraine» shows the necessity of legal regulation, exemplifies the gaps in current legislation. This Chapter demonstrates that it is paramount to establish protection of IP rights within AI legal relationships in Ukraine. Also, Chapter 2 analyzes particular issues in AI and national, international and social security, questions of data protection. Chapter 3 «Conclusion» demonstrates that absence of specific AI regulation could potentially lead to numerous problems in public/private sectors, for economics, businesses, civilians.

Key words: Artificial Intelligence (AI), legal regulation of AI, intellectual property (IP) protection, national security, protection of human rights and freedoms, data protection.
Comparación valorativa del jornal agrícola entre las Regiones Amazonas y Lima Metropolitana, Perú; periodo 2018-2020
Authors: Chávez Wilmer
Published: December 2021

El pago que reciben los trabajadores por mano de obra agrícola no es homogéneo en las diferentes regiones del Perú, por lo que es objeto de análisis y reflexión. En este contexto, el objetivo del estudio fue establecer las diferencias valorativas de la mano de obra agrícola entre la región Amazonas y la región Lima Metropolitana desde el año 2018 al 2020. Se desarrolló mediante una revisión bibliográfica, consultando el portal web del MIDAGRI. Se discuten los resultados según la base de datos de ScienceDirect y Google Scholar. Se analizaron los datos en tablas y gráficos de frecuencias, utilizando el programa Excel, versión 2016. Los resultados muestran que el año 2018 en Amazonas el valor del jornal agrícola estuvo por debajo del promedio de la región Lima Metropolitana en S/ 18.39 (Amazonas S/ 37.49 y Lima S/ 55.88); el año 2019, S/ 11.17 por debajo (Amazonas S/ 41.00 y Lima S/ 52.17) y el año 2020, S/ 10.25 menos que Lima (Amazonas S/ 42.25 y Lima S/ 52.50). Se concluye que el valor del jornal agrícola en la región Amazonas está por debajo del promedio en comparación a la región Lima Metropolitana.
PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT DI MEDIASI PROFESIONALISME
Authors: Luter Marten , Setiyowati Supami Wahyu , Yogivaria Doni Wirshandono
Published: December 2021

Penelitian dilakukan untuk menunjukkan pengaruh kompetensi, independensi dan integritas auditor terhadap mutu audit dimediasi profesionalisme. Populasi yang digunakan adalah auditor yang bekerja di KAP Kota Malang, jumlah sampel yang digunakan 95 sampel, perolehan data dengan kuesioner. Penganalisisan data menggunakan SmartPLS. Hasil pengaruh langsung yang didapat kompetensi dan independensi berpengaruh terhadap kualitas audit, integritas tidak berpengaruh terhadap kualitas audit. Kompetensi, integritas auditor dan independensi berpengaruh terhadap profesionalisme. Profesionalisme auditor berpengaruh terhadap kualitas audit. Hubungan tidak langsungnya kompetensi tidak berpengaruh terhadap kualitas audit melalui profesionalisme auditor. Independensi dan integritas auditor berpengaruh terhadap kualitas audit melalui profesionalisme auditor.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA
Authors: Astriah Siti Wulan , Akhbar Rizky Trinanda , Apriyanti Erma , Tullah Dewi Sarifah
Published: December 2021

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap manajemen laba perusahaan manufaktur yang terdaftar di BEI. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2019. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh melalui teknik dokumentasi yang berupa laporan keuangan perusahaan yang diterbitkan oleh website Indonesia Stock Exchange (IDX). Metode analisis data yang digunakan dalam penelitian ini analisis deskriptif, uji asumsi klasik dan analisis regresi linear berganda dengan menggunakan aplikasi statistik EViews versi 11 sebagai alat uji. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan tidak berpengaruh terhadap manajemen laba, profitabilitas berpengaruh positif terhadap manajemen laba dan leverage tidak berpengaruh terhadap manajemen laba. Sedangkan, secara simultan hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas dan leverage mempengaruhi manajemen laba. Hendaknya para investor dan kreditor sebaiknya lebih berhati-hati dalam menginvestasikan dan meminjamkan dana yang dimilikinya, karena perusahaan dengan profitabilitas yang tinggi terbukti melakukan manajemen laba yang tinggi.
Supraventricular tachycardia: modern methods of diagnosis and treatment (мethodical recommendations)
Authors: Sychov O. S. , Borodai A. O. , Solovyan G. M. , Mikhaleva T. V.
Published: December 2021

Methodical recommendations are devoted to one of the most pressing problems of cardiology – paroxysmal heart rhythm disorders in clinical practice. The recommendations consider the basic principles of determining supraventricular tachycardias (SVT) and their electrophysiological mechanisms. The clinic and features of ECG diagnostics of separate forms of tachycardias are stated. Emergency care and long-term therapy for SVT with narrow and wide QRS complexes are presented. Methods of treatment and algorithms for the management of patients with SVT in accordance with the updated in 2019 recommendations of the European Association of Cardiologists for the management of patients with SVT, antiarrhythmic drugs and their use, the principles of catheter treatment of tachycardia. Recommendations are addressed to cardiologists, therapists, doctors of functional diagnostics, general practitioners and family medicine, interns.
Connective tissue dysplasia: features of clinical manifestations, diagnosis and treatment
Authors: Bentsa T. M.
Published: December 2021

Connective tissue dysplasia (CTD) is one of the complex issues of modern medicine. It is a unique developmental anomaly that includes a large heterogeneous group of conditions. The systemic nature of the lesion is due to the wide distribution of connective tissue in the body. Dysplastic changes in the connective tissue of various organs and systems are diagnosed when a patient has a set of signs that do not fit into any of the differentiated diseases. The article presents a review of the literature on the definition, causes of development, clinical forms, general approaches to the diagnosis and treatment of CTD.
The frequency of the main factors of cardiovascular risk and the presence of comorbidity in patients with chronic ischemic disease is the heart of the elderly and senile age
Authors: Zharinova V. Yu. , Voynarovskaya G. P. , Shapovalenko I. S.
Published: December 2021

The purpose of the work is to study the frequency of the main factors of cardiovascular risk (CWR) and the presence of comorbidity in patients with coronary heart disease (CHD) in elderly and senile age.

Materials and methods. A retrospective assessment of the case histories of 454 patients with coronary artery disease who underwent inpatient treatment at the cardiology department of the State Institution «Dmitry F. Chebotarev Institute of Gerontology of the National Academy of Medical Sciences of Ukraine» for the period from 1997-2017. All the examined patients were hospitalized for the first time and later were observed with the main diagnosis of IHD: stable angina of I–IV FC. The diagnosis of the underlying disease was established on the basis of general clinical examinations and special instrumental and laboratory methods in accordance with current recommendations for the diagnosis of coronary artery disease at the stage of examination of patients. Monitoring patients lasted from 5–20 years. Cardiovascular death was taken as the end point.

Results. According to the data obtained in the elderly, the most common cardiovascular risk factors (CVR) are: arterial hypertension (AH), hypercholesterolemia (HChol), obesity, and diabetes mellitus (DM) are largely associated with the possibility of drug correction. In 70.2 % of IHD patients over 60 years old, a simultaneous combination of three or more CVR factors was detected.

Conclusions. 1. The most common cardiovascular risk factors in IHD patients over 60 years old were hypertension (66.9 %), HChol (60.7 %), Obesity (23.9 %), and diabetes (14.3 %) are largely associated with the possibility of medical correction. 2. In the elderly, there is comparable data with the control group for the prevalence of the main factors of CVR. In older patients, the prevalence of smoking, obesity, and dyslipidemia was significantly lower than in the comparison groups. 3. In 70.2 % of IHD patients over 60 years old, a simultaneous combination of three or more RFs was revealed, which indicates the need for an active integrated approach to their correction at a younger age
Minimal Data Fidelity for Stellar Feature and Companion Detection
Authors: Agarwal Sahil , Wettlaufer J. S.
Published: December 2021

Technological advances in instrumentation have led to an exponential increase in exoplanet detection and scrutiny of stellar features such as spots and faculae. While the spots and faculae enable us to understand the stellar dynamics, exoplanets provide us with a glimpse into stellar evolution. While the ubiquity of noise (e.g., telluric, instrumental, or photonic) is unavoidable, combining this with increased spectrographic resolution compounds technological challenges. To account for these noise sources and resolution issues, we use a temporal multifractal framework to study data from the Spot Oscillation And Planet 2.0 tool, which simulates a stellar spectrum in the presence of a spot, a facula or a planet. Given these controlled simulations, we vary the resolution as well as the signal-to-noise ratio (S/N) to obtain a lower limit on the resolution and S/N required to robustly detect features. We show that a spot and a facula with a 1% coverage of the stellar disk can be robustly detected for a S/N (per pixel) of 35 and 60, respectively, for any spectral resolution above 20,000, while a planet with a radial velocity of 10 m s−1 can be detected for a S/N (per pixel) of 600. Rather than viewing noise as an impediment, our approach uses noise as a source of information.
The Phantom Dark Matter Halos of the Local Volume in the Context of Modified Newtonian Dynamics
Authors: Oria P.-A. , Famaey B. , Thomas G. F. , Ibata R. , Freundlich J. , Posti L. , Korsaga M. , Monari G. , Müller O. , Libeskind N. I. , Pawlowski M. S.
Published: December 2021

We explore the predictions of Milgromian gravity (MOND) in the local universe by considering the distribution of the “phantom” dark matter (PDM) that would source the MOND gravitational field in Newtonian gravity, allowing an easy comparison with the dark matter framework. For this, we specifically deal with the quasi-linear version of MOND (QUMOND). We compute the “stellar-to-(phantom)halo mass relation” (SHMR), a monotonically increasing power law resembling the SHMR observationally deduced from spiral galaxy rotation curves in the Newtonian context. We show that the gas-to-(phantom)halo mass relation is flat. We generate a map of the Local Volume in QUMOND, highlighting the important influence of distant galaxy clusters, in particular Virgo. This allows us to explore the scatter of the SHMR and the average density of PDM around galaxies in the Local Volume, ΩPDM ≈ 0.1, below the average cold dark matter density in a ΛCDM universe. We provide a model of the Milky Way in its external field in the MOND context, which we compare to an observational estimate of the escape velocity curve. Finally, we highlight the peculiar features related to the external field effect in the form of negative PDM density zones in the outskirts of each galaxy, and test a new analytic formula for computing galaxy rotation curves in the presence of an external field in QUMOND. While we show that the negative PDM density zones would be difficult to detect dynamically, we quantify the weak-lensing signal they could produce for lenses at z ∼ 0.3.
Effects of the Nuclear Equation of State on Type I X-Ray Bursts: Interpretation of the X-Ray Bursts from GS 1826–24
Authors: Dohi 土 A. 肥明 , Nishimura 西村 N. 信哉 , Hashimoto 橋本 M. 正章 , Matsuo 松尾 Y. 康秀 , Noda 野田 T. 常雄 , Nagataki 長瀧 S. 重博
Published: December 2021

Type I X-ray bursts are thermonuclear explosions on the neutron star (NS) surface caused by mass accretion from a companion star. Observations of X-ray bursts provide valuable information on X-ray binary systems, e.g., binary parameters, the chemical composition of accreted matter, and the nuclear equation of state (EOS). There have been several theoretical studies to constrain the physics of X-ray bursters. However, they have mainly focused on the burning layers above the solid crust of the NS, which brings up issues of the treatment of NS gravitational and internal energy. In this study, focusing on the microphysics inside NSs, we calculate a series of X-ray bursts using a general-relativistic stellar-evolution code with several NS EOSs. We compare the X-ray-burst models with the burst parameters of a clocked burster associated with GS 1826–24. We find a monotonic correlation between the NS radius and the light-curve profile. A larger radius shows a higher recurrence time and a large peak luminosity. In contrast, the dependence of light curves on the NS mass becomes more complicated, where neutrino cooling suppresses the efficiency of nuclear ignition. We also constrain the EOS and mass of GS 1826–24, i.e., stiffer EOSs, corresponding to larger NS radii, are not preferred due to a too-high peak luminosity. The EOS and the cooling and heating of NSs are important to discuss the theoretical and observational properties of X-ray bursts.
On the Dynamics of Overshooting Convection in Spherical Shells: Effect of Density Stratification and Rotation
Authors: Korre Lydia , Featherstone Nicholas A.
Published: December 2021

Overshooting of turbulent motions from convective regions into adjacent stably stratified zones plays a significant role in stellar interior dynamics, as this process may lead to mixing of chemical species and contribute to the transport of angular momentum and magnetic fields. We present a series of fully nonlinear, three-dimensional (3D) anelastic simulations of overshooting convection in a spherical shell that are focused on the dependence of the overshooting dynamics on the density stratification and the rotation, both key ingredients in stars that however have not been studied systematically together via global simulations. We demonstrate that the overshoot lengthscale is not simply a monotonic function of the density stratification in the convective region, but instead it depends on the ratio of the density stratifications in the two zones. Additionally, we find that the overshoot lengthscale decreases with decreasing Rossby number Ro and scales as Ro0.23 while it also depends on latitude with higher Rossby cases leading to a weaker latitudinal variation. We examine the mean flows arising due to rotation and find that they extend beyond the base of the convection zone into the stable region. Our findings may provide a better understanding of the dynamical interaction between stellar convective and radiative regions, and motivate future studies particularly related to the solar tachocline and the implications of its overlapping with the overshoot region.