bluuebunny/crossref_metadata_2025 huggingface dataset:
SELANİK TÜRKÜLERİNİN SÖZ VARLIĞI VE KÜLTÜREL MOTİFLER AÇISINDAN DEĞERLENDİRİLMESİ
Authors: BAHŞİ Bahtiyar
Published: March 2023

Türküler genel olarak Türk insanın yaşam biçimini, sosyo- kültürel özelliklerini, tarihsel süreç içerisinde yaşadıklarını, dini inanışlarını, gelenek ve göreneklerini yansıtan kültürel ögelerden biridir. Ayrıca türküler toplumun yaşadığı olaylar karşısındaki tepkilerini, duygularını yansıtan sözlü edebiyat ürünüdür. Bu yüzden Türküler hem halkın sosyal hayatını hem de müziğini ve şiirini ilgilendirdiğinden halk bilimi incelemelerinde önemli bir yer tutar. Türk tarihinin önemli şehirlerinden biri olan Selanik yöresinde de Türk folkloru günümüze kadar yaşatılmıştır. Bu folklor içerisinde yer alan türkülerin önemi oldukça fazladır. Türk dilinin söz varlığı edebi eserler, şiirler, tarihi metinler gibi yapıtların yanı sıra şifahi kültüre at olan türkülerden hareketle de ortaya konulmaktadır. Şimdiye kadar Selanik ile ilgili çalışmalar yapılmış fakat türkülerde söz varlığına dair bir çalışma yapılmamıştır. Bu eksiklikten yola çıkılarak yapılan bu araştırmada Selanik türkülerindeki söz varlığını ve kültürel motifleri tespit edebilmek amaçlanmıştır. Çalışmada betimsel yöntem kullanılmıştır. Bu kapsamda Türkiye Radyo Televizyon Kurumu (TRT) kaynaklarından ulaşılan Selanik yöresine ait yirmi altı türkü doküman incelemesi yapılarak incelenmiştir. İncelenen Selanik türküleri konuları bakımından bir tasnife tabi tutulmuş ve yapılan tasnife uygun düşen türkü örnekleri verilmiştir. Ayrıca türkülerde kültürel motiflere yörenin yer şekilleri ve dış mekân unsurları, iklim, hayvanlar, bitkiler, dinî ögeler, renkler, kadın ve erkek adları, akraba, giyim eşyaları ve takılar, kullanılan eşyalar, yiyecek ve içecek ve organ isimlerinin kullanıldığı görülmektedir. Araştırmanın sonucunda Selanik yöresi türkülerinde yer alan söz varlığının yöreye ait kültürel dokuyla yakından ilişkili olduğu saptanmıştır. Bu türkülerin okulların farklı kademelerinde kültür aktarımı amacıyla kullanılması faydalı olacaktır. Selanik türküleri hakkında özellikle muhteva, ses, kelime ve cümle incelemesi açısından yapılan çok fazla çalışmanın ve yazılı kaynağın olmaması çalışmanın sınırlı kalmasına sebebiyet vermiştir.
МЕТОДИЧНІ АСПЕКТИ ТРАНСФОРМАЦІЇ МАРКЕТИНГУ ВЗАЄМОДІЇ ТА МАРКЕТИНГУ ВЗАЄМОВІДНОСИН В ПРОЦЕСАХ ЦИФРОВОЇ ЕКОНОМІКИ
Authors:   Alfred Nobel University, Dubnytskyi Volodymyr I. , Mishustina Tetiana S. ,   Alfred Nobel University, Ovcharenko Olha V. ,   Alfred Nobel University
Published: March 2023

To form a common platform for research on the impact of digital transformation of the economy, theoretical, methodological aspects of interaction marketing and relationship marketing in the system of economic mechanism of enterprises, business entities, it is logical to turn to their genesis, since the economic situation in Ukraine and its regions demonstrates the origins of all modern problems of production and services. The relevance of the topic is due to a wide range of competing marketing concepts, the inconsistency of which has only increased over the past 20 years of the XXI century. The analysis of scientific positions carried out in this work showed their limitations, focus on solving specific problems and insufficiency for the formation of a common research platform. The work sets and substantiates the following tasks of linkage marketing and relationship marketing: aspects of the formation and development of the concept of holistic interaction marketing within the framework of using linkage marketing and relationship marketing (partnership marketing) are considered; the stages of marketing evolution in the context of digitalization are substantiated, components of marketing in authoritarian and market systems are presented; the client-model of the life cycle of relationships with the buyer is shown; the author’s conceptually deployed model of the relationship with the buyer is developed. It also considers a client-model of influence of information technologies upon interaction between a seller and a buyer and reveals discrepancies between the desired and actual degree of satisfaction of the parties with relations, which arise as a result of introduction of an information system when using information and communication technologies, by the method of R. Vlosky and D. Winston. It is concluded that with a certain variety of scientific positions of domestic and foreign scientists, including: H. Hokasin, J. Johansson, K. Gronros, L. Stern and Anne Coughlan, G.L. Bagiev, I.M. Akimova, E. Gumesson, R. McKenna, V.P. Pleskach, N.S. Struk, V.V. Stadnik, T.B. Reshetilova and T.V. Kuvaeva, I.O. Tarlapov, etc. common to all is a value-oriented approach, long-term mutually beneficial cooperation of the enterprise, company, firm with consumers using the tools of interaction marketing, relationship marketing in the process of joint creation of economic value in combination with the formation of consumer utility.
СУЧАСНІ ТЕНДЕНЦІЇ ДІЯЛЬНОСТІ ТРАНСНАЦІОНАЛЬНИХ БАНКІВ У СВІТОВІЙ ЕКОНОМІЦІ
Authors:   Odesa National Economic University, Tarasevych Nataliia V.
Published: March 2023

The article defines modern trends of transnationalization in the international banking sphere. The prerequisites for the formation and development of globalization processes in the financial and banking sphere are considered: economic factors, technological and international legal factors. The general definition of a transnational bank is substantiated, the essence of which can be considered in the context of quantitative and qualitative aspects of its definition. A general definition of a transnational bank is provided as a bank that carries out operations in more than one country. The most characteristic trends in the development of transnationalization of the international banking business are outlined, which include the universalization of bank activity, the growth of competition in the banking sector, the liberalization of banking operations, and the growth of innovative activity of banks. The negative consequences of the development of international banking operations are also determined. The characteristic trends of transnationalization in the banking sphere were studied and the leading transnational banks were selected by the level of market capitalization. The peculiarities of the development of the domestic banking system, which is considered as an attractive host area for transnationalization processes, are evaluated. The influence of transnational banks on the economy of the host country and its banking system is considered from the point of view of the consequences of financial liberalization of the world economy as a whole and the development of the domestic financial sector. Identified obstacles on the way to the formation of Ukrainian transnational structures: the instability of the economic and political situation in the state; underdevelopment of the legislative framework in matters of the status and activities of transnational corporations; strong competition from existing global multinational corporations; lack of an appropriate innovation base that could compete with the technologies of foreign multinational corporations; relatively low level of management; high «tinization» of the economy; high level of inflation, etc. The main reasons that caused the changes in the banking sector in modern globalization conditions are proven: the unification of the activities of the real sector of the economy and the financial system of the countries of the world, convergence of the rules for regulating internal and external operations; formation of a network of branches of transnational companies; transformation of the international capital market into an independent factor in the development of the world economy; increase in the share of international operations of banks in the total volume of operations. On the basis of the conducted analysis, suggestions are provided regarding the further development of the activities of transnational banks in the world economy.
ЕКОНОМІЧНА ВЗАЄМОЗАЛЕЖНІСТЬ, ГЛОБАЛІЗАЦІЯ ТА БЕЗПЕКОВА КРИЗА В ЄВРОПІ ХХІ СТОЛІТТЯ
Authors:   Alfred Nobel University, Fedulova Svitlana А.
Published: March 2023

The development and functioning of the concepts of economic interdependence and globalization under the influence of Russia’s military aggression in Ukraine has been researched in the article. The main idea of the article is focused on determining the impact of Russian military aggression in Ukraine on the formation of the modern European security system of the 21st century. The war in Ukraine became a decisive factor in the security crisis in Europe. In order to achieve the stated purpose, further prospects for the functioning of the concepts of economic interdependence and globalization in the conditions of Russian military aggression in Ukraine has been researched in the article and the impact of Russian military aggression in Ukraine on the depth of the security crisis in Europe has been researched in the article. Russia’s attack on Ukraine showed the inadequacy of previous efforts to build a sovereign Europe. It is proven that the unforeseen risks of Russia’s economic interdependence with European countries have led to tectonic shifts in world geopolitics and the worst security crisis in Europe since World War II. Expanding trade with a country that has significant control over critical resources has caused interstate conflict. The article focuses on the fact that reliability is more profitable than unpredictability today. The Russian invasion of Ukraine has affected all regions of the world, contributing to slower economic growth, faster inflation, disruptions in supply chains, fuel and food shortages, and increased poverty. It has been proven that such actions are the basis of another wave of deglobalization. which will reorient the world economy and cause a re-planned economic order. It has been updated that the idea of European strategic autonomy as a replacement for American participation in European security is currently invalid. It can be stated that the world is in a dangerous and very uncertain state. The global security environment is becoming increasingly contested, complex and interconnected. It has been proven that cooperation with the transatlantic alliance remains the most successful and powerful tool in ensuring collective security for the EU in today’s conditions. Russia’s invasion of Ukraine revealed important differences in European visions of future security. Consequently, the world is expecting a likely reformatting of the international order that the EU and many other countries have been trying to build over the past few decades.
Experimental study on thermal performance of ethanol loop heat pipe with flat evaporator under gravity – assisted condition
Authors:   Ho Chi Minh City University of Technology (HCMUT), VNU-HCM, Huynh Hien Phuoc , Vo Quoc Kien ,   Ho Chi Minh City University of Technology (HCMUT), VNU-HCM, Phan Nhan Thanh ,   Ho Chi Minh City University of Technology (HCMUT), VNU-HCM, Htoo Kyaw Zin ,   Graduate School of Science and Engineering, Saga University, Kariya Keishi ,   Department of Mechanical Engineering, Saga University, Miyara Akio ,   Department of Mechanical Engineering, Saga University
Published: March 2023

Nowadays, extreme growing of telecommunication and information technology causes the significant changes in the electronics belonging to the high-performance computer, data centers that are miniaturizing in their size and increasing the heat power dissipation. As a result, it is important to study on new cooling methods rather than conventional air cooling to warrant electronic device operate durably and stably. Besides, saving electricity power consumed by cooling systems is another considerable concern. Loop heat pipe, a passive heat transfer device which functions based on phase change processes and natural forces like gravity or capillary force, has been being one of potential solutions for the above challenges. In this paper, a loop heat pipe with flat evaporator was fabricated to investigate its cooling characteristics during start-up, stable operating period at different heat loads under gravity–assisted condition. This loop heat pipe was charged with ethanol whereas sintered stainless steel wick was the capillary structure. Time for successful start-up shortened from 13 minutes to 4 minutes as heat load increased from 30 W to 225 W. When heating power supplied to loop heat pipe’s evaporator was adjusted from 30 W to 400 W (14.8 W/cm2), the heating block surface’s temperature increased from 33oC to 133oC. This temperature could be maintained below 85oC, electronics limitation temperature in industry, if heat power released from the heating block is smaller than 220 W (8.14 W/cm2). Besides, the change of different types of thermal resistance such as total thermal resistance, evaporator and condenser thermal resistances with heating power is discussed detail in this paper.
Overview of lightning location systems
Authors:   Department of Power Systems, Faculty of Electrical and Electronics Engineering, Ho Chi Minh City University of Technology (HCMUT), 268 Ly Thuong Kiet Street, District 10, Ho Chi Minh City, Vietnam, Nguyễn Nhật Nam ,   Vietnam National University Ho Chi Minh City, Linh Trung Ward, Thu Duc District, Ho Chi Minh City, Vietnam, Vũ Đức Quang ,   TR&D Centre, Power Engineering Consulting Joint Stock Company 2, 45 Street No.2, Truong Tho Ward, Thu Duc City, Ho Chi Minh City, Vietnam
Published: March 2023

Lightning location systems provide valuable and vital data for study of lightning on the earth. Developed nations already built not only one but aslo many lightning location networks in their territories in order to collect highly reliable national dataset of lightning. Moreover, these national lightning detection systems are linked together to increase both the collecting range and the accuracy. However, in Vietnam, lightning location systems are not payed enough attention on. Therefore, the authors attempt to provide an overiew of lightning location systems and their importance to the field of lightning protection in this research. The paper provides an overview of the operating principles of popular lightning location systems in the world. Besides, typical lightning activity data extracted from Blitzortung lightning location system in Vietnam are presented. In addition, a number of studies around the world using lightning data from these location systems to improve the lightning protection performance of transmission lines are briefly introduced. These results and information show the vital role of lightning location systems not only in lightning protection but also in analyzing the causes of failures on power systems.
Electronic properties of defective graphene functionalized with oxygen and hydroxyl groups for molecular sieve
Authors:   Ho Chi Minh City University of Technology (HCMUT), 268 Ly Thuong Kiet, Ward 14, District 10, Ho Chi Minh City, Viet Nam, Vuong Vinh-Dat ,   Vietnam National University Ho Chi Minh City, Quarter 6, Linh Trung Ward, Thu Duc City, Viet Nam,   Graduate University of Science and Technology, 18 Hoang Quoc Viet, Cau Giay, Hanoi City, Viet Nam, Pham Thi Tan ,   Ho Chi Minh City University of Technology (HCMUT), 268 Ly Thuong Kiet, Ward 14, District 10, Ho Chi Minh City, Viet Nam; Vietnam National University Ho Chi Minh City, Quarter 6, Linh Trung Ward, Thu Duc City, Viet Nam, Vu Anh Quang ,   Ho Chi Minh City University of Technology (HCMUT), 268 Ly Thuong Kiet, Ward 14, District 10, Ho Chi Minh City, Viet Nam; Vietnam National University Ho Chi Minh City, Quarter 6, Linh Trung Ward, Thu Duc City, Viet Nam, Le Thang Van ,   Ho Chi Minh City University of Technology (HCMUT), 268 Ly Thuong Kiet, Ward 14, District 10, Ho Chi Minh City, Viet Nam; Vietnam National University Ho Chi Minh City, Quarter 6, Linh Trung Ward, Thu Duc City, Viet Nam
Published: March 2023

Sub nanometer-defective-graphene, such as graphene with vacancies and graphene oxide, is promising candidates to overcome the water permeability of membrane materials for reverse osmosis technology, which is the leading technology for desalination and water treatment. The advantage of graphene-based materials in this area is attributed to their ability to adsorb contaminants by oxygen-containing functional groups at defects on graphene sheets. In this study, the interaction mechanism between water molecules and defective graphene, including pyridine defective graphene and pyridine graphene oxide, is described through electronic properties by a DFT calculation. The calculation was performed using the pseudopotential plane-wave method by Quantum Espresso with cut-off energy of 40 Rdy and supercell of 4x4 with in-plane periodicity containing 32 atoms. The orbital hybridization of C atom changed from sp2 to sp3 when it bonded to the O atom instead of neighboring C atoms in the graphene structure, led to the formation of a negative charge on the graphene sheet. In particular, hybrid sp2/sp3 orbitals was created on C atoms, which formed the epoxy group with the adsorption energy of -5.80 eV. In the models of monovacancy of graphene (defective graphene) and various positions of oxygen on defective graphene (graphene oxide), charge re-arrangement due to vacancy or presence of oxygen atom and weak binding energy between graphene and water molecules are responsible for attracting cations and allowing water molecules to pass through. The negative charge areas were thought to help increase the spacing of the functionalized defective graphene sheets, creating a path for water molecules to pass through. In addition, the computational model also showed the (non)-magnetic moment of the functionalized defective graphene depending on the functional group attached at the defect position.
Analysis of the Stamping Speed for Sheet Metal Forming of Aluminum Alloy 5052-H112
Authors:   Department of Engineering Mechanics, Faculty of Applied Sciences, Ho Chi Minh City University of Technology, 268 Ly Thuong Kiet Street, District 10, Ho Chi Minh City, Vietnam, Do Minh Dung , Vu Cong Hoa ,   Department of Engineering Mechanics, Faculty of Applied Sciences, Ho Chi Minh City University of Technology, 268 Ly Thuong Kiet Street, District 10, Ho Chi Minh City, Vietnam; Vietnam National University Ho Chi Minh City, Linh Trung Ward, Thu Duc District, Ho Chi Minh City, Vietnam
Published: March 2023

Deep drawing is the most advanced sheet metal forming technique. In today’s demanding environment is the global environment and energy saving, the process has been supposed to play a vital role in light-weight component industry. Light-weight, high strength, low density and extreme corrosion aspects must be almost guaranteed in a deep drawn product. However, due to those requirements, thinning and wrinkling and other defects will be increased also. Numerous elements such as blank-holder pressure, punch force, speed of punch, blank shape, thickness variation, surface-to-surface friction coefficient, material characteristic,…influenced to the success of methods as well as the quality of the products. In addition, worldwide manufacturers keep getting the most goods done in less time. Indeed, the increasing of productivity should be also dealt because it proportionally relates to the stamping speed. This paper investigates the influence of punch velocity on deformation behavior of aluminum alloy 5052–H112. Finite Element Method was used to perform Nakajima test at several of punch velocities of specimen widths and monitor fluctuations in magnitude of von Mises stress, the major strain and minor strain. Forming Limit Curve (FLC) was obtained at different velocities and almost uniform. Stretching and sliding across the top of the punch resulted in thinning of sheet metal. Beside this, the action of punch stroke resulted in the production of more von Mises concentrated stress and the largest specimen in widths had shown the peak value of von Mises stress compared with the other specimens at all different velocities. Furthermore, the ratio of the major strain to the minor strain is influenced by the mass of material at the contact area and keeps consistent over the variation in velocities of punch. This will pave the way for future studies of the optimization of the stamping speed in deep drawing.
Mâtürîdî’nin Düşünce Sisteminde Toplumun Temel Yapıtaşı Olarak Aile Kurumunun Korunması ve Devamı İçin Alınabilecek Tedbirler
Authors: ÖNAL Recep
Published: March 2023

Bu çalışmada toplumun çekirdeğini oluşturan aile kurumunun sağlam zemin üzerine kurulması, fonksiyonları ve sağlıklı bir biçimde devamı için alınabilecek tedbir ve önlemlerin neler olduğu Ebû Mansûr el-Mâtürîdî (ö. 333/944) perspektifinden tespit edilmeye çalışılacaktır. İmam Mâtürîdî, aile kurumuna insan neslinin çoğalması; dünya ve ahiret mutluluğunun kazanılması, dinî ve ahlakî değerlerin gelecek nesillere aktarılması vb. birey ve topluma yönelik fonksiyonundan dolayı büyük değer atfetmektedir. Bu anlamda telif ettiği eserlerinde huzurlu ve mutlu bir aile ortamının oluşturulması ve sürekliliğinin sağlanması için ne tür tedbirlerin alınması gerektiğine dair konulara yer vermektedir. Bu kapsamda Kur’an’da insanların nesillerini meşru yollarla çoğaltmaya ve evliliklerin meşru yollarla yapılmasına teşvik edildiğine dikkat çeken Mâtürîdî, aile kurumunu temelden sarsan, soy ve nesillerin bozulmasına sebep olan iffetsizlik, zina, eşcinsellik, livâta gibi gayr-i meşru ilişkilerin yasaklandığını, bu yönde sert ve katı müeyyideler ortaya konarak (Mâide 5/5 ve Nûr 24/3) aile kurumun korunmasına büyük önem verildiğini söylemektedir.
Özel Gereksinimli Çocuğu Olan Ebeveynlerin Psikolojik İyi Oluşları İle Bakım Verme Yükleri Arasındaki İlişkinin İncelenmesi
Authors: Sav Seher , Arasan Doğan İdil , Keskin Remziye
Published: March 2023

Bir çocuğun doğumu tüm aile sistemi içindeki bireyler için dönüm noktası olmakla birlikte ailelerin en temel beklentisi ise sağlıklı bir çocuğa sahip olmaktır. Derecesi ve tanısı ne olursa olsun çocuğun özel gereksinimli olduğunu öğrenmek, ailedeki tüm dinamikleri etkileyen travmatik bir süreç olarak kabul edilmektedir. Aile üyelerinin duyguları, düşünceleri, davranışları ve yaşam alanlarının tümü çocuğun tanı almasıyla olumsuz etkilenebilmektedir. Özel gereksinimli çocuğu olan ebeveynlerin psikolojik iyi oluşları ile bakım verme yükleri arasındaki ilişkiyi incelemek amacıyla gerçekleştiren bu araştırmada; iki ya da daha fazla değişken arasındaki ilişkiyi inceleyen, nicel araştırma türünde, tanımlayıcı ve kesitsel tarama modeli kullanılmıştır. Araştırma örneklemini özel gereksinimli çocuğu olan %15,6’sı (21) erkek ve %84,4’ü (114) kadın olan 135 ebeveyn oluşturmaktadır. Katılımcılara Bilgilendirilmiş Gönüllü Onam Formu, Sosyodemografik Bilgi Formu, Psikolojik iyi olma ölçekleri (PİOÖ) Kısa Formu, Zarit Bakım Verme Yükü Ölçeği uygulanmıştır. Elde edilen verilerin analiz edilmesi sonucunda ebeveynlerin algıladıkları bakım yükü ile psikolojik iyi oluşları arasında negatif yönde anlamlı bir ilişki saptanmıştır. Çalışmanın bir diğer bulgusu ise katılımcıların Psikolojik İyi Oluş düzeylerinin cinsiyete göre farklılaştığıdır. Erkeklere kıyasla kadınların psikolojik iyi oluş düzeyleri daha yüksek bulunmuştur.
Yaşam Kalitesi Terapisi ve Bağımlılıkta Kullanımı: İki Olgu Örneği
Authors: Başabak Bhais Aslı Zeynep
Published: March 2023

Dünya Sağlık Örgütü tarafından yapılan tanıma göre yaşam kalitesi “bir bireyin değerleri ve yaşadığı kültür içerisinde, hedefleri, beklentileri, standartları ve istekleri ile ilişkili olarak yaşamında bulunduğu noktaya dair algısıdır” (WHOQOL Group, 1995). Kişinin sadece hastalık durumunun olmaması değil, bedensel, zihinsel ve sosyal açıdan ihtiyaçlarının karşılandığı “iyi olma hali”nde olmasıdır. Bu tanımıyla yaşam kalitesi kişinin subjektif değerlendirmesine bağlıdır. Yani kişinin yaşamının gerçek koşullarından çok yaşamına dair öznel değerlendirmelerine bağlı olduğu ifade edilmektedir. Buna göre yaşam kalitesini arttırmak için kişinin yaşam standartlarından memnun olması beklenir (Bobes vd, 1997). Yaşam kalitesi ve yaşam doyumu birbiriyle yakından ilişkili iki kavramdır. Genel olarak yaşam kalitesi kişinin iş, ilişkiler, keyif alanları, yaşam standartları gibi alanlarda olmak istediği ile var olan durumu arasındaki farka bağlı yaşadığı doyuma bağlıdır. Kişinin bu alanlara bakışı, değerleri ve hedefleri, yaşamdan alacağı doyumu etkilemektedir (Frisch, 2006). Bu tanıma göre mutluluğu belirleyen şey sadece kişinin gerçek yaşam koşulları değil aynı zamanda bu koşulları algılama şekli, beklentileri ve hedefleridir. Bu yazıda yaşam kalitesinin önemi ve yaşam kalitesini arttırmaya yönelik geliştirilen Yaşam Kalitesi Terapisi hakkında bilgi vermek ve bu terapinin kullanıldığı iki farklı olgu örneğini aktarmak amaçlanmıştır.
LINGUISTIC TEXT ANALYSIS AS A METHOD OF TEACHING FUTURE TEACHERS OF LANGUAGE AND LITERATURE
Authors: Стиркіна Юлія
Published: March 2023

The article determines the theoretical questions connected with linguistic analysis of the text, its linguistic and linguodidactic peculiarities, structure and role in the training of future teachers of language and literature. In the article the opportunity and necessity of usage the linguistic analysis of the text in the training of future teachers of language and literature is stated. With the help of linguistic analysis, one can learn the language units in their relationships and relations in the structure of the text: phonemic, phonetic, orthographic, orthographic, graphic, lexical, phraseological, morphemic, word-forming, etymological, morphological, syntactic, orthographic and stylistic. Linguistic analysis as a teaching method, in our opinion, must meet such requirements as scientificity, accuracy, logic, consistency, depth, systematicity, versatility, as the presence of these features during text analysis will ensure effectiveness of its implementation and realization of the set goal.
ПРАВОВЕ ПІДҐРУНТЯ ВИКОРИСТАННЯ ЦИФРОВИХ ТЕХНОЛОГІЙ У БУХГАЛТЕРСЬКОМУ ОБЛІКУ В УКРАЇНІ
Authors: Дерун Іван , Цвігун Неля
Published: March 2023

У статті проаналізовано українське законодавство в аспекті правового регулювання використання цифрових продуктів при організації бухгалтерського обліку. Розкрито особливості імплементації у правову площину застосування цифрових технологій в бухгалтерському обліку за допомогою детального аналізу цифрових продуктів. Підсумовано, що правова сфера регулювання використання цифрових технологій в Україні та світі лише формується, що пов’язано із стрімким розвитком технологічних продуктів. Разом з тим, правове підґрунтя у видозмінені веденні бухгалтерського обліку із запровадженням новітніх технологій присутнє. Значною мірою воно охоплює трансформацію власне самого документообігу та форм документів, необхідності застосування кібернетичної гігієни, новітніх правил ідентифікації та комунікації.
ВІДМІННОСТІ КОНЦЕПТУАЛЬНОЇ ОСНОВИ ФІНАНСОВОЇ ЗВІТНОСТІ ЗА МСФЗ ТА НП(С)БО
Authors: Засадний Богдан , Чубук Дарина
Published: March 2023

У статті розглянуто дві основні системи стандартів фінансової звітності – Національні стандарти бухгалтерського обліку (НП(С)БО) та Міжнародні стандарти фінансової звітності (МСФЗ) – та порівняно їхні концептуальні основи. Стаття наголошує на важливості впровадження МСФЗ, оскільки вони надають єдиний стандарт для фінансової звітності, підвищують рівень довіри до неї, знижують ризики та витрати, сприяють залученню інвестицій та покращують конкурентоспроможність компаній. Визначено ключові відмінності між концептуальними основами НП(С)БО та МСФЗ, що можуть вплинути на фінансові результати компаній та їхню фінансову стійкість.
ORAL VACCINATION AGAINST YERSINIA RUCKERI: OXIDATIVE STRESS BIOMARKERS IN THE GILLS OF RAINBOW TROUT (ONCORHYNCHUS MYKISS WALBAUM)
Authors: Tkachenko Halyna , Kurhaluk Natalia , Grudniewska Joanna , Pękala-Safińska Agnieszka
Published: March 2023

The aim of this study was to assess the effect of oral vaccination against Yersinia ruckeri based on oxidative stress biomarkers in the gills of rainbow trout (Oncorhynchus mykiss Walbaum). The vaccine consisted of three Y. ruckeri strains (O1 serotype) that originated from rainbow trout cultured on different farms, where fish exhibited clinical signs of enteric redmouth disease. The concentrated vaccine was incorporated into the fish food; treatment was delivered three times at one-day intervals. Two months after immunization, gills were sampled. The vaccination against Y. ruckeri resulted in non-significant changes in TBARS level as lipid peroxidation marker, aldehydic and ketonic derivatives of oxidatively modified proteins level in the gills of trout at the second month after immunization against Y. ruckeri. A significant decrease in superoxide dismutase activity (by 36%, p = 0.002) compared to untreated controls occurred. The alterations in markers of oxidative stress suggest that antioxidant defenses may contribute to the balance between oxidative modification of proteins and antioxidant defenses in the gills of trout vaccinated against Y. ruckeri. We did not find any alterations in the gills after 60 days of immunization. This is likely a result of long-term adaptation to immunization. Understanding the role of oxidative stress in the tissues of vaccinated trout has important implications for the understanding of the complex physiological changes that occur in immunization and also for improving aquaculture practices to maximize tissue growth and health of vaccinated trout. The oxidative stress biomarkers in the gills were sensitive to vaccination against Y. ruckeri and may potentially be used as biomarkers in evaluating vaccine toxicity in rainbow trout. From a practical point of view, the results may be useful in relation to studies of infections and the development, administration, and uptake of new vaccines applicable to large amounts of fish.
Speaker Recognition through Deep Learning Techniques
Authors: Shome Nirupam , Sarkar Anisha , Ghosh Arit Kumar , Laskar Rabul Hussain , Kashyap Richik
Published: March 2023

Deep learning has now become an integral part of today's world and advancement in the field of deep learning has gained a huge development. Due to the extensive use and fast growth of deep learning, it has captured the attention of researchers in the field of speaker recognition. A detailed investigation regarding the process becomes essential and helpful to the researchers for designing robust applications in the field of speaker recognition, both in speaker verification and identification. This paper reviews the field of speaker recognition taking into consideration of deep learning advancement in the present era that boosts up this technology. The paper continues with a systematic review by firstly giving a basic idea of deep learning and its architecture with its field of application, then entering into the high-lighted portion of our paper i.e., speaker recognition which is one of the important applications of deep learning. Here we have mentioned its types, different processing techniques, challenges that come across in this technology, performance evaluation criteria, deep learning implementation frameworks, and lastly various databases used in the field of speaker identification (SI) and Speaker Verification (SV).
Discourse Analysis of Moral Values in Little Mom Movie
Authors: Ratna Sari Devi  , Ayuni Desianti  , Yusni Khairul Amri
Published: March 2023

This research discusses about the moral values of the characters in the “Little Mom” movie. The purpose of this research is to identify the types of moral values in the “Little Mom” movie. The research was conducted by applying descriptive qualitative research. The data sources are taken from the entire “Little Mom” movie and the transcript of the “Little Mom” movie which focuses on the use of moral values and types of moral values. The findings of moral value used Linda and Richard Eyre theory this research, in the “Little Mom” movie are; honesty, bravery, peace ability, confidence, self-discipline, pureness, hard work, respect, love and affection, sensitive and unselfishness, friendly, smart, creative, and gratitude. Then, the most dominant type of moral value found in this movie is self-confidence. From this research, the researcher hopes that after reading this research, the reader can understand about moral values.
Las lesiones de incapacidad permanente frente a los siniestros de tránsito
Authors: Rodríguez Mendoza Jomaira Liset , Arroba López David Alejandro
Published: March 2023

Introducción: de acuerdo con los datos proporcionados por la Organización Mundial de la Salud, manifiesta que cada año se pierden aproximadamente 1,3 millones de personas como consecuencia de los siniestros de tránsito en el que como consecuencia sufren traumatismos y se provoca discapacidad. Objetivos: El objetivo principal es el estudio de las lesiones de incapacidad permanente frente a los siniestros de tránsito. Metodología: La investigación propuesta se desarrolló con base del método cuantitativo analizando la estadística descriptiva de porcentajes sobre la siniestralidad de accidentes de tránsito de la provincia de Chimborazo. Resultados: Se ha recabado información con respecto a la siniestralidad de accidentes de tránsito en la provincia de Chimborazo producidos en el año 2018 al 2021. Conclusiones: Es indispensable que el ecuatoriano utilice los medios alternativos a la solución de conflictos como lo es la mediación en los casos de tránsito que exista lesiones graves que causen incapacidad permanente. Área de estudio general: mecanismos alternativos en la solución de conflictos. Área de estudio específica: mediación.
Hepatitis C: Present Status and Management
Authors: Rowshon AHM
Published: March 2023

Abstract not available
J Bangladesh Coll Phys Surg 2023; 41: 100-101
Undiagnosed Wilson Disease Presented as Liver Failure after Hepatitis A Virus Super infection
Authors: Akram Lubana , Jannat Tasfia , MD Rukunuzzaman  , Khan Lamia Nahid
Published: March 2023

Hepatitis A super infection can cause severe or even fatal illness in patients with chronic liver disease. Here, we describe a ten-year-old boy who was admitted for acute hepatitis A virus infection but later on he was diagnosed with Wilson disease. Wilson disease was diagnosed on the basis of low ceruloplasmin, high urinary copper excretion, and the presence of K-F ring. Hepatitis A was diagnosed by the presence of antibody in the blood. This case report suggests that acute hepatitis A virus infection may play a role in acute decompensation in diagnosed or undiagnosed chronic liver disease.  
KYAMC Journal Vol. 13, No. 04, January 2023: 261-263
Bangla Version of Lymphedema Life Impact Scale Version 2: Reliability and Validity
Authors: Mohammed Emran  , Md Israt Hasan  , Md Nazmul Alam  , Neelufar Rahman  , Md Zulfikar Ali
Published: March 2023

Background: The use of disease-specific scales would be more valuable for the evaluation of the effects of lymphedema. To manage accordingly, and maintain the optimum quality of life of lymphedema patient, a validated outcome measure is helpful.Objective: To investigate the reliability and validity of Bangla Version of Lymphedema Life Impact Scale Version 2 (B-LLIS V2).Materials and Methods: A structured process that included translation, verification, compromise assessment, reverse translation, feedback, and final correction. B-LLIS V2 reliability and validity were conducted on 52 lymphedema patients. The reliability was evaluated by performing internal consistency and test–retest analyses. Its validity was assessed by comparing the B-LLIS V2 with other scales implying Pearson’s correlation.Results: Internal consistency with Cronbach’s alpha was 0.92 for total score and 0.79, 0.82, 0.80 and 0.78 for physical, psychosocial, functional, and infection respectively. The calculated overall tool score in Intra-class correlation co-efficient (ICC) for test-retest reliability was 0.94 and among subscales, the scores were 0.92, 0.95, 0.91 and 0.93 for physical, Psychosocial, functional, and infection respectively, which signified substantial reliability. The overall values of Pearson’s correlation coefficient for the construct validity were 0.91, 0.78 and 0.86 against reference standard Bengali SF-36 Health Survey, Bangla version of the Boston Carpal Tunnel Questionnaire and Bangla Start Back Screening Tool, and they all were statistically significant.Conclusions: B-LLIS V2 is a valid and reliable tool for the assessment of impairment due to lymphedema.

KYAMC Journal Vol. 13, No. 04, January 2023: 198-203
Evaluation of Multilateral Based Elementary School Students' Athletic Sports Development Program
Authors: Suratmin Suratmin , I Putu Panca Adi  , I Putu Darmayasa  , Wasti Danardani  , Ratna Kumala  , Hanik Liskustyowati  , Muhammad Fakhrur Rozi
Published: March 2023

The purpose of the study was to evaluate the multilateral development-based elementary school athletic sports development program in the province of Bali. Evaluation research uses survey methods with qualitative and quantitative descriptive approaches. The number of samples of elementary school students as student sports week athletes (Porjar) in athletic competitions amounted to 55 athletes, while the number of coaches was 13 people. Data were obtained through questionnaires, interviews, observations, archives, and documentation. Data analysis used triangulation of data sourced from elementary school students, coaches, sports stakeholders, archives, and researcher observations. The conclusions obtained are (1) collaboration is formed through a memorandum of agreement (MoA) between the Department of Education and Culture of Elementary Education with the Health and Recreation Physical Education Study Program (PJKR) and the Sports Training Education Study Program (PKO) of the Faculty of Sports and Health (FOK) Undiksha and the All-Indonesian Athletics Association (PASI) in the regency/city of Bali province, (2) setting targets for developing athletic sports for elementary school students according to their developmental age, by balancing academic/non-academic aspects, sports interests/talents, and program adjustments training, (3) developing a recruitment system for gifted students with tests and measurements (anthropometry, bio motor, medical examination, and psychological tests) according to developmental age, (4) competent, reliable trainers, and graduates of sports coaching education, understanding the philosophy of coaching, students’ development, experienced in coaching, and licensed according to the sport they are engaged in, and an (5) form sports class/athletic sports club as the implementation and program of the Regency/City Educational Youth and Sports Office of the province of Bali.
A Case Study of Athletes' Physical Condition Before the DKI Jakarta Pelatda for Water Ski and Wakeboard
Authors: Uzizatun Maslikah  , Fahmy Fachrezzy  , Masnur Ali  , Endy Safadilla  , Haris Nugroho  , Mansur Jauhari
Published: March 2023

The descriptive method employs a qualitative sort of research methodology. 16 water ski and wakeboard athletes 9 men and 7 women made up the study's population and samples. Tests and measurements are used in data gathering techniques, including the measuring of weight using scales. physical condition tests: flexibility using the sit-and-reach test, agility using the shuttle run test, muscle endurance using sit-ups and push-ups, limb explosive power performing vertical jump tests, arm power testing with the use of throw medicine balls, test balance using the standing stroke, an aerobic using a 300 meter sprint, and endurance performing the bleep test. Overall data analysis utilizing Microsoft Excel 2019 and quantitative descriptive analysis methodologies According to the study's findings, physical fitness is a crucial aspect in determining an athlete's success, especially for DKI Jakarta Provincial Water Ski and Wakeboard Athletes who are training to become DKI Jakarta Regional Athletes for PON 2024. To improve athlete performance, more research must be done on environmental influences, psychological issues, athlete psychology, and related topics.
Pengolahan Abon Ikan Lele di Rumah Sajada, Tinjauan Penghilangan Bau Amis Dengan Perlakuan Jeruk Nipis dan Daun Jinten
Authors: Tamaroh Siti , Purwani Tyastuti , Yuliyanto Wisnu Adi
Published: March 2023

Rumah Sajada adalah sebuah Yayasan yang bergerak untuk menyatukan anak yatim dan duafa yang berlokasi di Wirokraman, Sidokarto, Godean, Sleman, Yogyakarta. Salah satu kegiatan ekonominya adalah berternak ikan lele, sebagai suatu usaha pembentukan karakter anak dalam pembentukan kemandirian. Produksi ikan lele jika hanya dikonsumsi segar akan sangat menyulitkan karena ikan akan segera mengalami kemunduran mutu. Pada kegiatan ini dilakukan penyuluhan, praktek pembuatan abon ikan lele, dan bantuan alat untuk pengolahannya. Ikan lele mempunyai sifat yang memunculkan bau amis. Pemberian perlakuan pendahuluan ditujukan untuk pengurangan bau amis tersebut. Pada kegiatan ini dilakukan perlakukan pendahuluan dengan air jeruk nipis dan air daun jinten. Dari hasil pembuatan dengan perlakuan tersebut menunjukkan bahwa perlakuan dengan daun jinten menghasilkan abon ikan lele yang lebih disukai dibandingkan dengan perlakuan dengan air jeruk nipis. Abon ikan lele yang diperlakukan dengan air daur jinten memiliki tekstur lebih baik dibandingkan perlakuan dengan jeruk nipis.
O modelo incremental no desenvolvimento de software: uma maneira estruturada e interativa de entregar produtos de qualidade
Authors: Lima Caio Ryann Conceição , Carr Caroline Nunes , Margarido Jean Jerome Pereira , Silva Ryan Dias da
Published: March 2023

Este artigo visa explorar o modelo incremental de desenvolvimento de software, abordando seus prós e contras, além de propor discussões sobre aprimoramentos potenciais para aumentar sua eficiência. O modelo incremental é uma metodologia ágil e iterativa que possibilita a entrega de resultados em etapas e em um curto espaço de tempo, permitindo que os clientes monitorem atentamente o progresso do projeto e realizem ajustes ou alterações, se necessário. Porém, o modelo também pode enfrentar desafios, como a possibilidade de retrabalho e a exigência de uma gestão de mudanças eficaz. Ao final do artigo, questione-se se o modelo incremental é uma alternativa adequada para o atual cenário profissional, que exige cada vez mais agilidade e entregas dinâmicas de projetos. Serão examinadas melhorias possíveis que poderiam ser integradas no modelo para torná-lo ainda mais ágil às demandas do mercado. Utilizando uma abordagem que busca informações qualitativas para validar a problemática apresentada, conclui-se que o modelo incremental é uma excelente opção para empresas que almejam entregar produtos de alta qualidade em um curto período, desde que seja realizada uma gestão de mudanças eficiente e que previna aprimoramentos sejam integrados ao modelo conforme as necessidades do mercado.
Abordagem contemporânea do uso de mini-implante ortodôntico na reabilitação temporária: relato de caso
Authors: Fernandes Bianca Maria Santos , Fontes Thamires Resende , Ribeiro Thiago José Gomes , Caetano Roberta Mansur , Oliveira Dagoberto Martins de , Silva Cláudio Luis de Melo
Published: March 2023

Esse estudo teve como objetivo ressaltar a abordagem contemporânea de utilização do mini-implante ortodôntico associado à coroa provisória, na reabilitação temporária em casos de perda de dente anterior permanente nos pacientes jovens. Foi realizada revisão de literatura atualizada para subsidiar e complementar o relato de caso de paciente com 10 anos e 5 meses de idade, diagnosticado com anquilose e reabsorção radicular externa do elemento 21. Foi realizado tratamento ortodôntico e cirúrgico, em 3 etapas:alinhamento dos elementos permanentes da arcada superior, com correção da linha média e obtenção de espaço na região do elemento 21; remoção cirúrgica do elemento 21; reabilitação provisória fixa, com mini-implante ortodôntico e coroa de dente de estoque. Concluiu-se que a versatilidade de uso dos mini-implantes ortodônticos permite sua utilização nas reabilitações temporárias de dentes anteriores permanentes de pacientes em fase de crescimento ou com potencial de crescimento residual, com rápida restauração da função e estética, e principalmente, a preservação do osso alveolar, como no caso apresentado.
HUBUNGAN PENGETAHUAN PERAWAT TENTANG KESELAMATAN PASIEN DENGAN PELAKSANAAN ASESMEN PENCEGAHAN RISIKO JATUH
Authors: ZUNAEDI ROSLY , RIRIHENA JUNETH , RAMADHANI RAHMANIAH
Published: March 2023

Latar Belakang: Pengetahuan perawat akan keselamatan pasien sangat diperlukan untukmencegah kesalahan atau tindakan yang tidak diinginkan. Untuk itu perlu adanya pengetahuanyang baik bagi perawat untuk bisa menghasilkan suatu tindakan yang baik kedepannya. TujuanPenelitian ini bertujuan untuk mengetahui hubungan pengetahuan perawat tentang keselamatanpasien dengan pelaksanaan asesmen pencegahan risiko jatuh di RSI Unisma Malang. MetodeDesain penelitian ini menggunakan studi deskriptif analitik dengan pendekatan cross sectional.Teknik pengambilan sampling yang digunakan adalah purposive sampling, yaitu sejumlah 67orang. Intrumen yang digunakan dalam penelitian adalah kuesioner. Uji statistik yang digunakandalam penelitian ini adalah perhitungan Somers’d. Hasil Data penelitian menunjukkan bahwapengetahuan perawat tentang keselamatan pasien baik sebanyak (83,6%) dan cukup (16,4%).Sedangkan pelaksanaan asesmen pencegahan risiko jatuh ditemukan baik sebanyak (89,6%) dancukup (10,4%). Hasil analisa statistik menggunakan uji Somers’d diperoleh p value 0,002 (<0,05).Kesimpulan: Terdapat hubungan antara pengetahuan perawat tentang keselamatan pasien denganpelaksanaan asesmen pencegahan risiko jatuh di RSI Unisma Malang.
Design of Steel Fibre Reinforced Concrete Structures According to the Annex L of the Eurocode-2 2023
Authors: De la Fuente Albert , Monserrat-López Andrea , Tosic Nikola , Serna Pedro
Published: March 2023

The Annex L of the new Eurocode – 2 gathers -for the first time- provisions for the design of Steel Fibre Reinforced Concrete (SFRC) structures. This response to the necessity of the construction sector for provisions and regulations of this composite material within the European space and this Annex is supported by the solid background derived from consistent research and experiences carried out along the last two decades. The existence of these design provisions could both favour competitiveness and enhance sustainability performance within the construction sector since new concrete reinforcement alternatives could be considered while ensuring the structural reliability level accepted for traditional reinforced concrete structures. This paper is aimed to cover -not exhaustively- all those features concerning SFRC included into the EC-2 and complement those -when considered necessary- with scientific literature.
Selection of a Sustainable Strategy Using DSS for Students in Selecting the Faculty of Economics and Business with the Topsis Method
Authors: Mardjono Enny Susilowati , Hariyadi Guruh Taufan , Ratnawati Juli
Published: March 2023

Universities must be able to predict opportunities and challenges with the right interest in the students choosing majors in higher education in the digitalization era. This study provides the right strategy for FEB UDINUS by proposing a structural hierarchical model to analyze changes in student decision-making patterns in choosing the Faculty of Economics and Business at Dian Nuswantoro University in the digital market era by taking the context of sustainable value. The data collection techniques used in-depth interviews to determine student’s decision-making criteria in choosing FEB majors. The analysis of decision making factors was processed using TOPSIS (Technique for Order Preference by Similarity to Ideal Solution). The results of this study show the ranking strategy of the most appropriate ranking such as the strategy to find credible partner, the strategy to provide additional community benefits, the strategy to educate the community, the strategy for building collaboration between students, the strategy for creating iconic brands, the strategy for building collaboration between faculty and students, the strategy for building new learning models, and the strategy for building a new learning culture. Keywords:Sustainable strategy, DSS, Topsis Method