bluuebunny/crossref_metadata_2025 huggingface dataset:
НАЛОГОВЫЙ МОНИТОРИНГ КАК НОВАЯ ФОРМА НАЛОГОВОГО КОНТРОЛЯ
Authors: Попова Л.В. , Баснукаев М.Ш. , Ильясов Д.М.
Published: November 2021

В статье представлена сущность проведения налогового мониторинга, рассматриваются основные положительные и отрицательные стороны проведения налогового контроля (налоговый мониторинг). Также в работе анализируется понятие «налоговый мониторинг», «налоговый контроль», «налоговая проверка».
Система проведения налогового анализа, контроля и оценки представляет собой совокупность налоговых мероприятий, направленных на выявление и предотвращение налоговых правонарушений на ранних стадиях, что способствует увеличению налоговой собираемости, сокращению числа административных, уголовных преследований по отношению к налогоплательщикам.
УПРАВЛЕНИЕ КОМПАНИЕЙ В УСЛОВИЯХ ПАНДЕМИИ
Authors: Мусостова Д.Ш. , Шахгираев И.У.
Published: November 2021

В статье подробно изложена, определена и описана бизнес-концепция современной компании, взаимосвязь между структурными подразделениями организации и работой отдельных лиц; рассмотрена структура улучшения бизнес-процессов и симптомы кризиса.; нарушение целостности взаимоотношений между структурными подразделениями компании, что приводит к ее прекращению коммерческой деятельности. В статье описаны современные типы бизнес-процессов и анализа, важность каждого из которых зависит от добросовестности компании. Предложены ключевые решения для улучшения процессов корпоративного управления в условиях современной пандемии.
EXACT LASER FLUENCE FOR SUCCESSFUL TREATMENT OF FACE AND LEG TELANGIECTASIA
Authors: Mustafa Muna B. , Hamoudi Wailed K. , Jaber Ghufran. S. , Abbas Mohammed Y. , Abdulhameed Noor R.
Published: November 2021

The aim: Facial and leg telangiectasia are usual cosmetic concern for females who have different skin phototypes and ages. Until now, the various treatments for these problem have frequently failed or led to unwanted side-effects. Based on approved pre-calculated doses, the present study highlights the clinical effects and safety of treatment after using the exact laser parameters from 1064-nm Nd: YAG laser.
Materials and methods: Twenty people with facial and leg telangiectasia underwent a single laser treatment, based on pre-calculated laser parameters for each case.
Results: All subjects showed visible improvement, with 95–100% clearance of face telangiectasia directly after the first treatment, and 50–100% clearance of the lower extremity vessels after one to three days; with minimal side-effects.
Conclusions: Treatment of facial and leg telangiectasia by using true, exact, and mathematically pre-calculated parameters of long pulse 1064 nm Nd: YAG laser was an effective and safe procedure of clearing face and leg telangiectasia.
Pemetaan Base Transceiver Station Berbasis WebGIS: Studi Kasus Kecamatan Jatinegara
Authors: Arif Zaeni , Nugroho Feri , Ekawati Risma
Published: November 2021

Abstrak
WebGIS merupakan salah satu pemetaan digital yang berbasis website yang saat ini tengah berkembang pesat. Pemanfaatan webgis dapat digunakan sebagai pemetaan sebuah lokasi bangunan yang nantinya memberikan informasi kepada masyarakat. Salah satunya yaitu sebagai pemetaan lokasi BTS di kecamatan Jatinegara. Pemetaan BTS tersebut, diharapkan dapat memberikan informasi secara public yang dapat di akses oleh masyarakat khususnya di kecamatan Jatinegara. Dalam webgis tersebut juga menampilkan keterangan berupa alamat BTS secara lengkap. Dalam pengembangan sistem webgis ini, peneliti menggunakan metode waterfall dan untuk perancangan sistem menggunakan Unifed Modeling Language (UML). Serta dalam pengujiannya menggunakan blackbox testing untuk mengetahui apakah sistem yang dikembangkan sudah sesuai kegunaan dan fungsinya. Dari hasil pengujian tersebut webgis yang kembangkan telah berjalan sesuai kebutuhan dan tidak terdapat kesalahan syntak.
Abstract
WebGIS is a website-based digital mapping which is currently growing rapidly. Utilization of webgis can be used as a mapping of a building location which will later provide information to the public. One of them is as a mapping of BTS locations in Jatinegara sub-district. The BTS mapping is expected to provide public information that can be accessed by the public, especially in the Jatinegara sub-district. The webgis also displays information in the form of a complete BTS address. In developing this webgis system, researchers used the waterfall method and for system design using the Unified Modeling Language (UML). As well as in the test using blackbox testing to find out whether the system developed is in accordance with its uses and functions. From the test results, the webgis that was developed has been running as needed and there are no syntax errors.
Environmental plasticity of sunflower lines for valuable economic traits
Authors: Andriienko VV , Kolomatska VP , Kyrychenko VV , Syvenko VI
Published: November 2021

Our aim was to study the environmental plasticity of female sunflower lines for valuable economic traits, to select lines for heterosis breeding - sources of valuable economic traits with different categories of environmental plasticity.
Results and Discussion. Expression of economically valuable traits and their environmental plasticity were studied in female maternal sunflower lines, including lines bred at NAAS institutions. Analyses of variance and regression showed that the lines were ranked according to the genotypic effect and the regression coefficient of these traits. Sunflower lines, which give relatively high yields and demonstrate optimal responses to the year conditions, are recommended to use in breeding for adaptability: short-season line Skh 1006 A (1.48 t/ha), early ripening line Skh 503 A (1.56 t/ha) and mid-early line Od 1042 A (1.60 t/ha). Early ripening line Skh 1002 A (50.4%) and mid-early line Od 1024 A (50.1%) are recommended to use in breeding programs as sources of high oil content and optimal expression of this trait across the years. Line Skh 51 A with a consistently high 1000-achene weight is a valuable source of large seeds. Mid-early line Od 1024 A is noticeable for a stable 1000-achene weight across the years and can serve as a valuable source in breeding programs to achieve a desirable level of this trait. A stable diameter of head was noted in early ripening lines Skh 1010 A and Skh 503 A and in mid-early line Skh 1012 A, which can be used as sources of this trait.
Conclusions. The levels and environmental plasticity of the valuable economic traits were evaluated in the female sunflower lines. The lines were grouped in ranks according to the genotypic effect and the regression coefficient of the traits. Short-season, early ripening and mid-early sunflower lines have been identified as sources of valuable traits with different categories of response to the year conditions. The sunflower lines combining relatively high yield, oil content, 1000-achene weight and head diameter with an optimal response to the year conditions are recommended to use in breeding for adaptability.
Sources of valuable traits for perennial grass breeding
Authors: Baistruk-Hlodan LZ , Кhomiak MM , Zhapaleu HZ
Published: November 2021

Aim. The purpose was to identify collection accessions – sources of valuable traits to use as starting material for creating varieties of perennial grasses in Western Ukraine.
Results and Discussion. Perennial grasses play an essential role in improving the efficiency of forage production. They produce a fodder mass that contains major macro- and micronutrients, minerals, vitamins, amino acids, and other nutrients in available forms, with a high energy protein saturation. Practice shows that due to the introduction of varietal crops into production in combination with optimal technologies of their cultivation, which allows revealing the potential of each variety, it is possible to additionally obtain 20-30% higher yields of fodder mass annually and harvest 2 to 3-fold seed yields.
In 2016-2020, a search was carried out and 570 new accessions of perennial grasses were recruited, of which 201 were legumes and 369 were graminaceous grasses. The collection contains 1,319 accessions, of which 232 are Trifolium pratense L., 115 are Trifolium repens L., 49 are Trifolium hybridum L., 107 are Lotus corniculatus L., 80 belong to other legume species (Medicago, Galega orientalis L. Galega orientalis L. and Trifolium species), 131 are Phleum pratense L., 187 are Dactylis glomerata L., 146 are Lolium perenne L., 53 are Arrhenatherum elatius (L.) J. et C.Presl., 67 are Festuca rubra L., 28 are Festuca trachyphylla L., 32 are Bromopsis inermis (Leyss.) Holub, 92 belong to other species of other types of graminaceous grasses (Festuca pratensis Huds., Festuca arundinacea Schreb., Agrostis alba L. etc.). Accessions that enter the Department are registered and sown for propagation in the field. After examination, valuable accessions are transferred to the National Depository and registered in the National Catalogue; the rest of the obtained seeds are used in working collections.
Conclusions. The best collection accessions were identified by a set of economically valuable traits: sources of daily growth of shoots (30), winter hardiness (28), plant height (22), yield of green mass upon haymaking (28) and pasture (19) use, forage productivity (15), seed productivity (25), foliage (21), and disease resistance (23). They can be recommended as starting material to create varieties of perennial grasses with high yields of forage mass and seeds for various applications.
Basteln, matschen und toben während der Coronakrise
Authors: Bertram Henriette , Hennecke Stefanie , Million Angela , Niesen Johanna
Published: November 2021

Mit der Sperrung von Spielplätzen und Parkanlagen bei zeitgleicher Schließung aller Einrichtungen der Kinderbetreuung zu Beginn der Coronapandemie wandelten sich Bedeutung und Nutzung des öffentlichen Raums. Maßnahmen und Empfehlungen wie das Abstandhalten, die Schließung von Schulen und Betreuungseinrichtungen und das Arbeiten von zu Hause veränderten den Kinder- und Familienalltag von einem Tag auf den anderen. Viele sonst alltäglich genutzte öffentliche Freiräume standen nicht mehr zur Verfügung; das „Austoben“ auf dem Spielplatz fiel ebenso weg wie Treffen mit Freund_innen oder Großeltern im Park. In unserem Artikel betrachten wir die pandemiebedingten Einschränkungen im Alltag von Kindern und Familien sowie individuelle Kompensationsstrategien: Wie haben sich die Wohn- und Freiraumpraktiken von Kindern verschoben und wie hat sich das im Raum niedergeschlagen? Was bedeutet der an die Wohnung angrenzende private und öffentliche Freiraum für die Kinder und ihre Familien? Welche Bedarfe an öffentlichen und wohnungsnahen Freiräumen ergeben sich in Zeiten der Pandemie und darüber hinaus? Mithilfe narrativer Landkarten analysieren wir Bewegungsradius, Tagesrhythmus und Freiraumpraxis von Kindern. Befragt werden Kinder zwischen acht und zwölf Jahren sowie deren Eltern in zwei kleineren Großstädten in Westdeutschland.
Stadt der Zukunft
Authors: Dubrovsky Nika
Published: November 2021

In diesem Buch geht es darum, wie sich die Vorstellungen der Menschen von Städten im Laufe der Geschichte und in verschiedenen Kulturen verändert haben. Hier findet Ihr mittelalterliche Stiche, Zitate und Illustrationen aus der Science-Fiction, Standbilder aus Filmen und Architekturzeichnungen von Sam Chermaeff und mir (Nika Dubrovsky). In diesem Buch werdet Ihr viele verschiedene Grundrisse von Städten sehen – sowohl von Kindern ausgedachte als auch reale. Wie in allen Büchern unserer Serie gibt es jede Menge Platz für Dich zum Zeichnen, Träumen und kreativ sein. Fang an, die Stadt zu entwerfen, in der Du leben möchtest!
POLÍTICAS DE SAÚDE E EDUCAÇÃO PARA JUVENTUDE NO BRASIL: INTERSETORIALIDADE E ATUAÇÃO DA ENFERMEIRA
Authors: Muniz Emanoel Avelar , Queiroz Maria Veraci Oliveira , Dutra Francisco Clécio Da Silva , De Araújo Aretha Feitosa , Silva Lucilane Maria Sales da , Torres Raimundo Augusto Martins
Published: November 2021

Experiências internacionais mostram que as enfermeiras realizam intervenções na escola para promover a saúde e o sucesso acadêmico dos estudantes. Este estudo objetiva refletir sobre a intersetorialidade das políticas de saúde e educação para juventude no Brasil e atuação da enfermeira na saúde escolar com jovens. Trata-se de um ensaio teórico fundamentado em políticas brasileiras de saúde e educação para jovens e em estudos científicos. No Brasil, políticas que integram saúde e educação para juventude foram construídas, essencialmente, ao final da década de 1980 pautadas na atenção integral aos jovens. Mais recentemente, a criação do Programa Saúde na Escola e do Programa Nacional de Assistência Estudantil vem propiciando aos profissionais de enfermagem assumir mais diretamente ações de proteção e promoção à saúde dos jovens em ambientes educacionais. Apesar de alguns programas incluírem diretrizes que articulam as políticas de saúde e educação no Brasil, há fragilidade nas ações intersetoriais e, notadamente, na atuação da enfermeira com jovens em ambientes educacionais, por conseguinte, é necessário ampliar as práticas de enfermagem escolar.
JUDICIALIZAÇÃO DO ACESSO A MEDICAMENTOS NO BRASIL: REVISÃO INTEGRATIVA DA LITERATURA
Authors: Araújo Letícia Costa de , Moita Marina Pereira , Silva Lielma Carla Chagas da , Mesquita Karina Oliveira de , Vasconcelos Francisco José Leal de , Dias Maria Socorro de Araújo
Published: November 2021

O acesso a medicamentos tornou-se parte do direito à saúde da população, garantido constitucionalmente mediante a instituição do Sistema Único de Saúde (SUS). Todavia, observa-se um crescimento da busca dos usuários do SUS pelo Poder Judiciário para efetivar tal direito, fenômeno denominado judicialização da saúde. Neste estudo, analisaram-se as evidências científicas acerca da judicialização do acesso a medicamentos no Brasil. Trata-se de uma revisão integrativa, realizada no período de abril a junho de 2020, na biblioteca digital SciELO e nas bases de dados indexadas à BVS, por meio dos descritores “Judicialização da Saúde”, “Assistência Farmacêutica” e “Direito à saúde”, sendo selecionados 11 estudos para a análise, utilizando-se a estratégia PRISMA. Evidenciaram-se a insuficiência financeira, dificuldades na oferta de medicamentos e a ausência de protocolos para as prescrições médicas como principais motivos das ações judiciais. Além disso, observaram-se impactos na gestão da assistência farmacêutica do SUS quanto à sua estrutura e organização, advindos de gastos não previstos no orçamento. Ademais, sugere-se a inclusão de suporte de profissionais de saúde para os operadores do direito para a tomada de decisões baseadas em evidências científicas. Constata-se que a judicialização da saúde tem ocasionado impactos nas políticas públicas de saúde.
Status stock and Sustainable Management Measures for Moroccan Sardines
Authors: Mounir Abdelaziz , Znari Mohammed , Elmghazl Hayat , Alahyane Hassan , Chouikh Noreddine , Hichami Nawal
Published: November 2021

This article summarizes the state of stocks of sardine, sardina pilchardus in Moroccan waters at the end of 2016 and 2018. These stocks varies according to the region,They are now in a sustainable exploitation situation:Atlantic sardine, but also stocks that have reached or are still in over-exploitation levels: Mediterranean sardine. The fi shing pressure exerted on the sardine stock exceeds the optimal level by 40%. Due to the degradation of the fragile marine environment of the Mediterranean region, generated by pollution of various origins, the overexploitation of juveniles in the coastal strip, non-responsible practices and the use of non-fi shing gearselective, it is imperative to take the necessary measures to protect the marine environment and ensure rational and sustainable exploitation of the resource. (High commission plan 2006 report).
Present Status of Aquatic Resource and Its Catch of Mogra River in Bangladesh
Authors: B. K. Chakraborty, , A. K. Verma , S. Muniya,
Published: November 2021

Bangladesh is very rich in aquatic fauna with a biodiversity. The present study, conducted during 2015 to 2019, recorded a total number of 131 spe cies (104 fish, 09 prawn, 01 snail, 04 crabs, and 13 turtles) belonging to 26 families were identified from the Mogra River and its flood plain. About ten types of fishing gears, different crafts, hook and line were found oper ative in the river. Increasing rates of using current jal (16.0-26.40%) and Kapuri jal (11.0-16.70%) were identified as detrimental gears destroyingdifferent species. The fish productivity was decreased dramatically from 170.63±10.81mt to 134.75±8.02 mt with a decreasing percentage of 6.26 to 21.03% within five years. Three important aquatic species turtiles (Cyclemys oldhami, Melanocheelys trjuuga and Morenia petersi) became rare and 17 commercially important aquatic species were at the edge of extinction (critically endangered, CR). From the study, 67 species were recorded inthe endangered (EN) category, 20 species vulnerable status (VU), 11 species lower risk (LR), 07 species Least concern (LC) and 04 Data deficient (DF). To save the existing aquatic species in the studied riverine ecosystem and ensure better livelihood of the fishes, a team of local management committee, similar to the Hilsa fisheries management technology is needed.
The Image of Woman in English Proverbs: A Stylistic Analysis
Authors:   The Academy of the FPS of Russia, Alekseeva Tat’yana E. , Fedoseeva Larisa N.
Published: November 2021

This article deals with the English proverbs containing the concept of woman. The aim of the research was to analyse the means of expression used to portray the woman in her various social roles, to describe her personal traits and to reveal the attitude towards women in the society. The novelty of this paper lies in systematizing the stylistic devices used in proverbs about women and discovering a device that has not been included in the existing classifications of expressive means. In the course of the research, the authors selected English proverbs with the lexeme woman and analysed them from the point of view of stylistics. The fact that such proverbs are highly numerous indicates the importance of gender relations in a society, while their subject matter demonstrates an arrogant and often dismissive attitude towards women in a world dominated by men. The stylistic analysis found metaphor, simile and epithet to be the most productive lexical devices in creating a negative image of women, while parallelism, antithesis and repetition seem to be the most frequent syntactic devices serving to emphasize the connotations of the proverbs. Irony and paradox render the sarcastic, condescending attitude towards women; this function is also performed by intentionally illogical sequences of homogeneous parts of the sentence, when women are placed on a par with animals, inanimate objects, and the elements (the stylistic device for the first time described by the authors). It should be noted that the characteristic features of proverbs as a genre of folk art, i.e. rhythmic, intonational, and phonetic, are inherent in English proverbs about women as well. The material obtained can be used in linguistics courses at universities.
Active Learning Discourse: Specifics of Construction (Illustrated by Academic Discourse in English)
Authors:   Kuban State University, Khоutyz Irina P.
Published: November 2021

This article dwells on the construction of active learning discourse. The material is comprised of six videos in English, which demonstrate how the active learning format can be applied to a university lecture. These videos were chosen due to their popularity on YouTube and because they present fragments of real university classes accompanied by lecturers’ explanations. The discourse analysis applied found a correlation between lecturers’ linguistic choices and their communicative aim. In addition, the methods of systematization and classification were used. Prior to the analysis, all the videos were transcribed. As a result of the research, typical features of active learning discourse were identified and communicative means of its construction were determined. It was established that this type of discourse can be described as academic and institutional. Frequent use of means of dialogicity and high level of emotionality are among its distinctive features. The study found that when constructing the discourse of active learning, lecturers use factual information, questions, direct address to the audience, repetitions, as well as discourse markers of encouragement and solidarity. As this type of discourse is aimed at motivating students to actively participate in the process of learning, а conclusion is made that active learning discourse can also be described as motivational.
Responsibility as a Social Phenomenon
Authors:   Moscow State Linguistic University, Kayumov Aydar T.
Published: November 2021

This article focuses on the philosophical understanding of responsibility as a social phenomenon. Based on the analysis of classical and modern works on social responsibility, the authors conclude that this phenomenon is multifaceted and multidimensional. It is also considered to be an integral part of all spheres of social life since it is included in all types of activities and is present at all the stages of society’s development. The article shows social responsibility from the point of view of the social actor’s essential forces, that is, responsibility is considered to be a result of the manifestation and development of essential forces, ultimately, through the self-realization of social actors. Cooperation of labour is shown as the material basis of responsibility. The authors argue in favour of the activity approach to studying social responsibility. In this case, it becomes not only a regulator, but also a constituent element of human activity, which emphasizes both the retrospective aspect of responsibility and its positive, operational aspect. In addition, the article explores the connection between responsibility and social relationships, which give rise to reciprocal demands placed by subjects of responsibility on each other. These demands are expressed in the traditions of society and state, in morality, laws and other aspects. Thus, only the activity that is related to attitudes towards these demands can be considered responsible. The demands, in turn, become objective conditions underlying responsible activity. Further, the paper points out the need to study social responsibility in the unity of the objective and the subjective. According to the authors, the main criterion of socially responsible relations is the result of activity. It should be used to evaluate society’s level of responsibility both in the historical context and in modern conditions.
BRAND HERITAGE, CORPORATE REPUTATION AND BRAND IMAGE ON BUYING INTENTION
Authors: Raharjo Guntur Pradipto Aji
Published: November 2021

This study aims to prove empirically how these three factors can influence purchasing decisions. This research model involves several variables of brand heritage, corporate reputation, purchase intention and brand image as additional variables. This research proves that brand heritage is still an important driver of customer purchase intentions or intentions. Similar results also occur in corporate reputation that supports this view that corporate reputation has a positive influence on buying intentions for Datsun products, and brand image that also influences consumers to buy Datsun products.
CLIENT RETENTION STRATEGIES AND CUSTOMER LOYALTY DEVELOPMENT
Authors: Mujayana Marya
Published: November 2021

Since satisfied clients are the most significant resources of an organization, organizations have been concentrating on creating client maintenance and dedication programs. The key reason for client maintenance endeavors is to guarantee keeping up associations with esteem including clients by diminishing their abandonment rate. Making client satisfiedness is basic for the endurance of the organization in exceptionally serious markets. In this manner, this section begins with demonstrating the noteworthiness of client maintenance promoting procedures for the organization by uncovering the financial aspects of maintenance advertising programs. Prerequisites for creating powerful client maintenance systems are clarified. At last, in the wake of talking about kinds of responsibility, this section finishes by clarifying faithfulness projects and win-back systems.
Family Support Relationship with Self Concept of Lepers Elly Uyo Public Health Centre (Puskesmas)
Authors: Suweni Korinus , Kristina Yunita , Bitasari Princess , A Agussalim
Published: November 2021

Family support for leprosy patients in the Working Area of Puskesmas Elly Uyo is low. In the early days the patient suffered from leprosy, there was absolutely no family support for 2 to 4 months. The concept of leprosy in the working area of Puskesmas Elly Uyo is still low; they often isolate themselves from the community as well as to the family. Every month the puskesmas collect lepers to be given medicine and counseling, but only about 10 lepers come. Based on this background, researchers want to know the relationship of family support to the concept of self-leper. This study aims to find out the relationship between family support and the concept of self-leper in the working area of Puskesmas Elly Uyo. This research is a quantitative correlational research with cross sectional approach. The research population is leprosy patients in Puskesmas Elly Uyo Ardipura Village as many as 60 people. Research instrument was in the form of questionnaires. Data analysis techniques are using Chi Square test.
Vaccine Protection Efficiency Compared with the Smart Application of Common-Sense Pandemic Control Measures
Authors: Popa-Simil Liviu
Published: November 2021

Most recent NIH studies and CDC publication were able to estimate the vaccine efficacy variation overtime, and to remove the previous vail of ultimate and absolute protection against SARS-CoV-2, known as COVID-19 with respect to delta variant, propagated in the USA. The statistical data shows clear that Vaccines as Pfizer ad Moderna works, in spite their efficacies are decreasing with about 5%/month, are still able to protect in a more complex manner than masks and nano-engineered aerodynamics based protection measures. If these measures are referring to preventing inhalation of any hazardous material, no matter the type of viruses, the vaccine is dealing with the effects of virus inside the body after the intake took place. These vaccines were considered an ultimate protection and praised as such, as being in fact big pharma business, easy to be understood by masses with a real nature hazard mitigation IQ level much lower than the one made at national level based on the actual IQ tests customized to keep happy Caucasians, but fit well on Pacific Rim Asians. The problem with engineered protection is that one needs a smart population, cooperating synergistically, and be knowledgeable on when and how to use the protection in order to stop pandemic, insulate aggressor virus, create a vaccine and terminate the hazard. The current US practice is dominated by high-level mis-information and politicization of pandemic, where the actual spike in delta variant is due to CDC suppression of masks, without reaching a heard immunity, praising and enforcing vaccination aggravated by the incompetence of conservatives, who do not understand that a sick or dead person cannot enjoy constitutional freedoms, and do not distinguish between a life threat and a right, simply opposing to government without coming with alternate measures, having a disastrous effect on US population which with only 4% of world’s population delivered more than 25% of world’s causalities. The current milestone of 610,000 deaths and 40 million infected made the world leery about US exceptionalism and its planetary leadership.
How to Wash Out a Knee
Authors: Ike Robert W
Published: November 2021

Observations that some patients with knee arthritis feel better after a simple diagnostic arthroscopy date to the earliest days of American orthopedists using the procedure [1]. While arthroscopy was not widely employed for another half century, washout of the knee through an arthrotomy was among the procedures applied to osteoarthritis in the pre-total joint arthroplasty era [2].
Modeling of the Number of Cold Fronts in Cuba Using the Objective Regressive Regression (ROR) Methodology; Impact of Sunspots
Authors: Rodriguez Ricardo Oses , Duarte Rigoberto Fimia , Meneses Alfredo Gonzalez
Published: November 2021

The objective of this work is to model the variable number of cold fronts that affect the Cuban territory in a winter season for a long series of data, to establish if the trend is significant and to see which are the main statistics of the model, to observe the impact of prediction using the number of sunspots with the help of Objective Regressive ROR modeling. In this work, the series of cold fronts per season that affect the Cuban territory was modeled in the years from the 1916-1917 seasons to the 2006-2007 seasons. There are more moderate cold fronts than any other front, on average there are more classic fronts than any other type, on average 19 fronts can be presented per season with a standard deviation of 4.8 Sunspots and they only have a significant linear correlation with sunspots. In moderate fronts, as the stains increase, the number of fronts decreases. The ROR model explains 98% of the variance with an error of 4.2 cases and depends on the fronts returned in 5 seasons, which could coincide with the ENSO event, and also depends on the number of sunspots returned in 12 years. From 1916-1917 approximately the 1952-1953 season, moderate fronts predominated, later from 1953-1954 to the end of the data, weak fronts predominate over the rest with some exceptions throughout history. No significant trend was observed in the model. It is concluded that forecasts of the number of cold fronts can be made with the variable number of sunspots.
Determinants of corporate cash holdings: evidence from Vietnamese materials firms
Authors: Tran Hue Chi , Phan Tran Trung Dzung
Published: November 2021

This paper investigates factors affecting cash holdings of materials firms listed on Vietnamese stock exchanges. By analyzing data collected from 51 companies in a period of 7 years (from 2013-2019), using FGLS procedure based on fixed effect estimation, the study shows that leverage, profitability, cash conversion cycle, cash flows, and growth opportunities significantly affect the level of cash holdings of Vietnamese materials companies. This study adds more insights in the field of liquidity management in general and cash management in particular by determining factors influencing cash holdings. Outcomes from this research would help managers, investors, and consultants in making corporate governance decisions.
Earnings quality measurements and determinants: the case of listed firms in Vietnam
Authors: Pham Minh Hieu , Nguyen Do Quyen
Published: November 2021

The study aims to review different measurements of earnings quality and investigate its determinants which are mainly derived from firm characteristics of Vietnamese listed companies from 2011 to 2019. Panel data analysis is implemented, and fixed-effect regression is employed along with post-estimation tests to achieve robust findings. The research results indicate that dividend yield and firm size are positively related to earnings quality while financial leverage, growth, profitability, and accounting losses have negative impacts on earnings quality. Meanwhile, firm age as well as the Circular 200 have positive partial impact on the quality of earnings of listed firms in Vietnam.
Perception of digital transformation effect on audit quality: the case of Vietnam
Authors: Tran Thi Kim Anh , Hoang Ha Anh
Published: November 2021

Digital transformation has been progressively attracting attention with its important influence on accounting and auditing in recent decades. This study aims at understanding the perception of digital transformation effect on audit quality to find out the digital challenges in auditing works at all stages. This study explores the perception of the effect of digital transformation on audit quality on four aspects, which are audit users’ perception, regulations related to audit, auditors’ work, and auditors’ professional profile. A quantitative method is applied with data collected from a survey with 136 specialists in auditing. The results show a positive relationship between perception of digital transformation and audit quality. Recommendations from the findings are proposed for auditors, audit firms, and policymakers to adapt with the evolution of technology.
SELF-SIMILARITY TECHNIQUES FOR CHAOTIC ATTRACTORS WITH MANY SCROLLS USING STEP SERIES SWITCHING
Authors: Doungmo Goufo Emile Franc , Ravichandran Chokkalingam , Birajdar Gunvant A.
Published: November 2021

Highly applied in machining, image compressing, network traffic prediction, biological dynamics, nerve dendrite pattern and so on, self-similarity dynamic represents a part of fractal processes where an object is reproduced exactly or approximately exact to a part of itself. These reproduction processes are also very important and captivating in chaos theory. They occur naturally in our environment in the form of growth spirals, romanesco broccoli, trees and so on. Seeking alternative ways to reproduce self-similarity dynamics has called the attention of many authors working in chaos theory since the range of applications is quite wide. In this paper, three combined notions, namely the step series switching process, the Julia’s technique and the fractal-fractional dynamic are used to create various forms of self-similarity dynamics in chaotic systems of attractors, initially with two, five and seven scrolls. In each case, the solvability of the model is addressed via numerical techniques and related graphical simulations are provided. It appears that the initial systems are able to trigger a self-similarity process that generates the exact or approximately exact copy of itself or part of itself. Moreover, the dynamics of the copies are impacted by some model’s parameters involved in the process. Using mathematical concepts to re-create features that usually occur in a natural way proves to be a prowess as related applications are many for engineers.
ON SINGULAR SOLUTIONS OF THE STATIONARY NAVIER-STOKES SYSTEM IN POWER CUSP DOMAINS
Authors: Pileckas Konstantinas , Raciene Alicija
Published: November 2021

The boundary value problem for the steady Navier–Stokes system is considered in a 2D bounded domain with the boundary having a power cusp singularity at the point O. The case of a boundary value with a nonzero flow rate is studied. In this case there is a source/sink in O and the solution necessarily has an infinite Dirichlet integral. The formal asymptotic expansion of the solution near the singular point is constructed and the existence of a solution having this asymptotic decomposition is proved.
ON THE MAXIMUM NUMBER OF PERIOD ANNULI FOR SECOND ORDER CONSERVATIVE EQUATIONS
Authors: Gritsans Armands , Yermachenko Inara
Published: November 2021

We consider a second order scalar conservative differential equation whose potential function is a Morse function with a finite number of critical points and is unbounded at infinity. We give an upper bound for the number of nonglobal nontrivial period annuli of the equation and prove that the upper bound obtained is sharp. We use tree theory in our considerations.
THE INTERNET AS A DETERMINING FACTOR IN ECONOMIC CONVERGENCE ACROSS COUNTRIES
Authors: Perez-Trujillo Manuel , Lufin Marcelo , Lacalle-Calderon Maricruz
Published: November 2021

This paper examines whether the Internet is a determining factor in explaining economic growth and convergence across countries when it acts as a channel of information and knowledge diffusion. Literature has identified around 140 possible growth factors, therefore given the contradictory results obtained from previous empirical studies it is crucial we understand the actual role of the Internet. Using the conditional convergence theory and a Bayesian panel data model averaging method from a sample of 100 countries between 1994 and 2017, our results demonstrate that an increase in access to the Internet is a non-determinant factor in economic convergence, being its probability of inclusion in the true growth model conditioned by the regressors included in the estimates and the time span analysed.
The TESS–Keck Survey. VI. Two Eccentric Sub-Neptunes Orbiting HIP-97166
Authors: MacDougall Mason G. , Petigura Erik A. , Angelo Isabel , Lubin Jack , Batalha Natalie M. , Beard Corey , Behmard Aida , Blunt Sarah , Brinkman Casey , Chontos Ashley , Crossfield Ian J. M. , Dai Fei , Dalba Paul A. , Dressing Courtney , Fulton Benjamin , Giacalone Steven , Hill Michelle L. , Howard Andrew W. , Huber Daniel , Isaacson Howard , Kane Stephen R. , Mayo Andrew , Močnik Teo , Akana Murphy Joseph M. , Polanski Alex , Rice Malena , Robertson Paul , Rosenthal Lee J. , Roy Arpita , Rubenzahl Ryan A. , Scarsdale Nicholas , Turtelboom Emma , Zandt Judah Van , Weiss Lauren M. , Matthews Elisabeth , Jenkins Jon M. , Latham David W. , Ricker George R. , Seager S. , Vanderspek Roland K. , Winn Joshua N. , Brasseur C. E. , Doty John , Fausnaugh Michael , Guerrero Natalia , Henze Chris , Lund Michael B. , Shporer Avi
Published: November 2021

We report the discovery of HIP-97166b (TOI-1255b), a transiting sub-Neptune on a 10.3 day orbit around a K0 dwarf 68 pc from Earth. This planet was identified in a systematic search of TESS Objects of Interest for planets with eccentric orbits, based on a mismatch between the observed transit duration and the expected duration for a circular orbit. We confirmed the planetary nature of HIP-97166b with ground-based radial-velocity measurements and measured a mass of M

b
= 20 ± 2 M
⊕ along with a radius of R

b
= 2.7 ± 0.1 R
⊕ from photometry. We detected an additional nontransiting planetary companion with M

c
sini = 10 ± 2 M
⊕ on a 16.8 day orbit. While the short transit duration of the inner planet initially suggested a high eccentricity, a joint RV-photometry analysis revealed a high impact parameter b = 0.84 ± 0.03 and a moderate eccentricity. Modeling the dynamics with the condition that the system remain stable over >105 orbits yielded eccentricity constraints e

b
= 0.16 ± 0.03 and e

c
< 0.25. The eccentricity we find for planet b is above average for the small population of sub-Neptunes with well-measured eccentricities. We explored the plausible formation pathways of this system, proposing an early instability and merger event to explain the high density of the inner planet at 5.3 ± 0.9 g cc−1 as well as its moderate eccentricity and proximity to a 5:3 mean-motion resonance.
Measuring the H i Content of Individual Galaxies Out to the Epoch of Reionization with [C ii]
Authors: Heintz Kasper E. , Watson Darach , Oesch Pascal A. , Narayanan Desika , Madden Suzanne C.
Published: November 2021

The H i gas content is a key ingredient in galaxy evolution, the study of which has been limited to moderate cosmological distances for individual galaxies due to the weakness of the hyperfine H i 21 cm transition. Here we present a new approach that allows us to infer the H i gas mass M
HI of individual galaxies up to z ≈ 6, based on a direct measurement of the [C ii]-to-H i conversion factor in star-forming galaxies at z ≳ 2 using γ-ray burst afterglows. By compiling recent [C ii]-158 μm emission line measurements we quantify the evolution of the H i content in galaxies through cosmic time. We find that M
HI starts to exceed the stellar mass M
⋆ at z ≳ 1, and increases as a function of redshift. The H i fraction of the total baryonic mass increases from around 20% at z = 0 to about 60% at z ∼ 6. We further uncover a universal relation between the H i gas fraction M
HI/M
⋆ and the gas-phase metallicity, which seems to hold from z ≈ 6 to z = 0. The majority of galaxies at z > 2 are observed to have H i depletion times, t
dep,HI = M
HI/SFR, less than ≈2 Gyr, substantially shorter than for z ∼ 0 galaxies. Finally, we use the [C ii]-to-H i conversion factor to determine the cosmic mass density of H i in galaxies, ρ
HI, at three distinct epochs: z ≈ 0, z ≈ 2, and z ∼ 4–6. These measurements are consistent with previous estimates based on 21 cm H i observations in the local universe and with damped Lyα absorbers (DLAs) at z ≳ 2, suggesting an overall decrease by a factor of ≈5 in ρ
HI(z) from the end of the reionization epoch to the present.
Spectral Evolution of the X-Ray Remnant of SN 1987A: A High-resolution Chandra HETG Study
Authors: Ravi Aravind P. , Park Sangwook , Zhekov Svetozar A. , Miceli Marco , Orlando Salvatore , Frank Kari A. , Burrows David N.
Published: November 2021

Based on observations with the Chandra X-ray Observatory, we present the latest spectral evolution of the X-ray remnant of SN 1987A (SNR 1987A). We present a high-resolution spectroscopic analysis using our new deep (∼312 ks) Chandra HETG observation taken in 2018 March as well as archival Chandra grating spectroscopic data taken in 2004, 2007, and 2011 with similarly deep exposures (∼170–350 ks). We perform detailed spectral model fits to quantify changing plasma conditions over the last 14 yr. Recent changes in electron temperatures and volume-emission measures suggest that the shocks moving through the inner ring have started interacting with less dense circumstellar material, probably beyond the inner ring. We find significant changes in the X-ray line-flux ratios (among H- and He-like Si and Mg ions) in 2018, consistent with changes in the thermal conditions of the X-ray-emitting plasma that we infer based on the broadband spectral analysis. Post-shock electron temperatures suggested by line-flux ratios are in the range ∼0.8–2.5 keV as of 2018. We do not yet observe any evidence of substantial abundance enhancement, suggesting that the X-ray emission component from the reverse-shocked metal-rich ejecta is not yet significant in the observed X-ray spectrum.
Discovery of Molecular-line Polarization in the Disk of TW Hya
Authors: Teague Richard , Hull Charles L. H. , Guilloteau Stéphane , Bergin Edwin A. , Dutrey Anne , Henning Thomas , Kuiper Rolf , Semenov Dmitry , Stephens Ian W. , Vlemmings Wouter H. T.
Published: November 2021

We report observations of polarized line and continuum emission from the disk of TW Hya using the Atacama Large Millimeter/submillimeter Array. We target three emission lines, 12CO (3–2), 13CO (3–2), and CS (7–6), to search for linear polarization due to the Goldreich–Kylafis effect, while simultaneously tracing the continuum polarization morphology at 332 GHz (900 μm), achieving a spatial resolution of 0.″5 (30 au). We detect linear polarization in the dust continuum emission; the polarization position angles show an azimuthal morphology, and the median polarization fraction is ∼0.2%, comparable to previous, lower frequency observations. Adopting a “shift-and-stack” technique to boost the sensitivity of the data, combined with a linear combination of the Q and U components to account for their azimuthal dependence, we detect weak linear polarization of 12CO and 13CO line emission at a ∼10σ and ∼5σ significance, respectively. The polarization was detected in the line wings, reaching a peak polarization fraction of ∼5% and ∼3% for the two molecules between disk radii of 0.″5 and 1″. The sign of the polarization was found to flip from the blueshifted side of the emission to the redshifted side, suggesting a complex, asymmetric polarization morphology. Polarization is not robustly detected for the CS emission; however, a tentative signal, comparable in morphology to that found for the 12CO and 13CO emission, is found at a ≲3σ significance. We are able to reconstruct a polarization morphology, consistent with the azimuthally averaged profiles, under the assumption that this is also azimuthally symmetric, which can be compared with future higher-sensitivity observations.
Statistical Measurements of Dispersion Measure Fluctuations in Fast Radio Bursts
Authors: Xu Siyao , Weinberg David H. , Zhang Bing
Published: November 2021

Extragalactic fast radio bursts (FRBs) have large dispersion measures (DMs) and are unique probes of intergalactic electron density fluctuations. By using the recently released First CHIME/FRB Catalog, we reexamined the structure function (SF) of DM fluctuations. It shows a large DM fluctuation similar to that previously reported in Xu & Zhang, but no clear correlation hinting toward large-scale turbulence is reproduced with this larger sample. To suppress the distortion effect from FRB distances and their host DMs, we focus on a subset of CHIME catalog with DM < 500 pc cm−3. A trend of nonconstant SF and nonzero correlation function (CF) at angular separations θ less than 10° is seen, but with large statistical uncertainties. The difference found between SF and that derived from CF at θ ≲ 10° can be ascribed to the large statistical uncertainties or the density inhomogeneities on scales on the order of 100 Mpc. The possible correlation of electron density fluctuations and inhomogeneities of density distribution should be tested when several thousands of FRBs are available.
Profile of Double of Undernutrition Problem, Coexistence with Anemia among Pregnant Women Indonesia 2018: A Cross Sectional Survey
Authors: Kusrini Ina , Kristanto Mulyantoro Donny , Tjandrarini Dwi Hapsari , Ashar Hadi
Published: November 2021

BACKGROUND: Anemia is the most common type of malnutrition in pregnant women, and when combined with another nutritional problem, it would increase the risk of adverse pregnancy outcomes.

AIM: This study aims to analyze the risk of double undernutrition in pregnant women with anemia.

MATERIALS AND METHODS: We used secondary data from the 2018 National Basic Health Survey as well as biomedical anemia samples. Anthropometric measurements were maternal body height, middle–upper circumference (MUAC) for chronic energy malnutrition (CEM); anemia was predicted using hemoglobin levels. The number of samples is 484, considering the minimum sample size for each undernutrition proportion.

RESULTS: Anemia in pregnant women is not a single malnutrition issue. Almost one–third of pregnant women with anemia also had another form of undenutrition. In this study, the prevalence of anemia among pregnant women (%) is 35.7; stunted is 35.9, and CEM is 16.7. The malnutrition was identified as double nutritional problems coexistence to anemia, such as prevalence stunted–anemia (%) 12.5; anemia–CEM 9.2; and anemia–stunted–CEM 4.4. Overall, CEM is associated with anemia with p < 0.05 and AOR 2.25 (CI; 1.38–3.66), adjusted to height and type of residence, education, and occupation. Urban areas have a similar risk to rural areas with AOR for CEM to anemia, 2.29 (CI; 1.12–4.69); rural areas 2.23 (CI; 1.14–4.33), respectively. Moreover, women with double of undernutrition stunted–CEM in rural areas have a risk of anemia with AOR 2.75 (1.14–6.65).

CONCLUSION: The risk of anemia in pregnant women with chronic energy malnutrition has increased more than twice in rural and urban areas.