bluuebunny/crossref_metadata_2025 huggingface dataset:
Effectiveness of Olson’s Enrichment Training Program and Johnson’s Relationship Enrichment on Emotion Regulation and Empathy in Maladjusted Couples
Authors:   Department of Counseling, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran., Zolfaghari Kahkesh Marzieh , Shahbazi Masoud ,   Department of Counseling, Masjed Soleiman Branch, Islamic Azad University, Masjed Soleiman, Iran., Koraei Amin ,   Department of Counseling, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran., Alavi Seyedeh Zahra ,   Department of Psychology, Sosangerd Branch, Islamic Azad University, Sosangerd, Iran.
Published: June 2023

Background: Developing and promoting empathy between couples can help them deal with destructive communication patterns, increase their satisfaction through effective dialogue and conversation, and, as a result, create a safe place to meet emotional needs. The present study aimed to determine the effectiveness of Olson’s enrichment training program and Johnson’s relationship enrichment on emotion regulation and empathy in maladjusted couples in Ahvaz City, Iran. Methods: This study was a quasi-experimental pretest-posttest design with a control group. The research population included all maladjusted couples who were referred to Ahvaz’s counseling centers in 2021. Among them, 45 couples meeting the inclusion criteria were selected via the convenience sampling method. The participants were randomly assigned to two experimental groups and one control group (n=15). The first experimental group participated in eight 90-minute sessions of Olson’s enrichment training program, the second experimental group attended eight 90-minute sessions of Johnson’s relationship enrichment, and the control group received no intervention during this time. The participants responded to the difficulties in the emotion regulation scale (DERS) and basic empathy scale (BES-A). The data were analyzed using multivariable analysis of variance (MANCOVA) and Bonferroni post hoc test in SPSS software, version 26. Results: The results suggested that Olson’s couple enrichment training and Johnson’s training model improved emotion regulation and marital empathy in the couples. The results demonstrated that Johnson’s approach was more effective than Olson’s approach in improving couples’ empathy (P<0.001). Conclusion: Olson’s enrichment training program and Johnson’s relationship enrichment were effective in improving emotion regulation and marital empathy among maladjusted couples. Therefore, Olson’s enrichment training program and Johnson’s relationship enrichment workshops can effectively help maladjusted couples mitigate emotional problems.
Diabetic retinopathy feature extraction images based on confusion neural network
Authors: Ghet Mohamed Elageli M. , Al-Sanjary Omar Ismael , Khatibi Ali
Published: June 2023

The diagnosis of diabetic retinopathy depends on the evaluation of retinal fundus pictures. The current methods have been successful in extracting features from fundus images, but due to the complex blood vessel distribution in these images and the presence of a great deal of noise, simple methods based on threshold segmentation and clustering are vulnerable to feature loss during the extraction process. For example, the small blood vessels in the fundus are lost, and the branches of blood vessels are blurred. In addition, the noise in medical images is mainly distributed in the high-frequency area of the image. The proposed method to segment the retinal fundus vessels in the DRIVE and STARE datasets, the average accuracy of this method is 95.45% and 94.81%, respectively, and the sensitivity and specificity are 73.35%, 75.39% and 97.34%, 95.75%. In addition, compared with related methods, the proposed method has higher segmentation accuracy, and after segmentation, the fundus blood vessels have higher integrity, clear structure, and less loss of small blood vessels.
PENGARUH HARGA DAN PRODUKTIVITAS KELAPA SAWIT TERHADAP PENDAPATAN PETANI KELAPA SAWIT (Studi kasus di desa cahya negri kec.sukaraja kab.seluma)
Authors: Hasan Asad
Published: June 2023

This ttopic discusses and to find out about the effect of Oil Palm Price and Productivity on the Opinion of Oil Palm Farmers in Cahya Negri Village, Sukaraja District, Seluma Regency. The data of this study are primary data obtained directly from the first source either from individuals or individuals such as filling out questionnaires. The method used is multiple linear regression analysis assisted by software SPSS (Statistical Package For Social Science) 16. The results of the research conducted indicate that (1) the price of oil palm has a positive and significant effect on the income of oil palm farmers in Cahya Negri Village, Sukaraja District. Kab. Seluma. (2) oil palm productivity has a positive and significant effect on the income of oil palm farmers in Cahya Negri Kec. Sukaraja Kab. Seluma (3) oil palm prices and productivity have a significant effect on the income of oil palm farmers in Cahya Negri Kec. Sukaraja Kab. Seluma.
Uji Daya Terima dan Kandungan Gizi Abon Jantung Pisang dengan Penambahan Teri Nasi (Stolephorus sp)
Authors: Sammeng Wahyuni , Marsaoly Michran , Ruaida Nilfar
Published: June 2023

Banana flower contains more nutrition. This research is an experimental type of banana blossom processed into shredded 6 samples with the addition of anchovies, using 30 untrained panelists for organoleptic tests. A nutritional content test was carried out to assess protein, fat, carbohydrates, ash content, water content, calcium, zinc, and iron. The results showed that there were differences in acceptability at S1, S2, S3, S4, S5, and S6. In the preference test, the most preferred color is S6, the most preferred taste is S5, the most preferred aroma and texture is S6. The highest water in S3, the highest ash in S2, the highest protein in S6, the highest fat in S5, highest carbohydrate in S1, the highest calcium in S6, the highest zinc in S1 and highest iron in S2. The more anchovies were given in formula, the panelists liked it more and the protein, fat, calcium, and iron content was higher. Conversely, the more banana flower, the higher carbohydrate and zinc content. The water and ash content in shredded beef is affected by the processing. Suggested further research to assess the content of minerals and other vitamins in banana flower shredded products with the addition of anchovies.
Phase transitions of a mixed spin ferrimagnet in high temperatures
Authors: A. Obaid Intesar , Shakir D. Al-Saeedi  , Hadey  K. Mohamad
Published: June 2023

In this research paper molecular mean field theory (MMFT) has been investigated based on Gibbs-Bogoliubov free energy function of a ferromagnetic mixed spin-3 and spin-5/2 Blume-Capel model with different magnetic crystal fields. The free energy of the proposed ferrimagnet has been evaluated depending on the trial Hamiltonian operator. Minimizing the free energy, one may induce characteristic features of the longitudinal magnetizations, phase transitions and spin compensation temperatures, in the ranges of low temperatures, respectively. In particular, we study the effect of crystal field domains on the critical phenomena for the proposed model. The sublattice magnetization dependence of freerenergy function has been discussed as well. Our results predict the existence of multiple spin compensation sites in the disordered Blume-Capel Ising system for a simple cubic lattice.
Seroprvalence of Transforming Growth Factor-β1 and some hormones on Male Infertility in Nasiriya City, Iraq
Authors: Hilal Suaad , Saad S. Hamim
Published: June 2023

Male infertility is a problem that affects 10–15% of males in reproductive age. The current study aimed to detect the role of Transforming Growth Factor-β1 (TGF-β1) cytokine and some hormones in infertility outpatients males at Al-Nasiriya Teaching Hospital/ Infertility Unit/Thi-Qar Governorate, Iraq. During the period from September 2022 to March 2023, 88 Serum samples from  (76 infertility males and 12 control) were collected to assay the levels of TGF-β1, Testosterone, follicle Stimulating and Prolactin hormones by Sandwich-ELISA technique. Infertility patients were distributed to primary and secondary infertility type with a 66(86.84%) and 10 (13.016%) patient, respectively (P≤0.01).  All infertility patients showed an elevated mean sera levels of TGF-β1 with (0.734±0.45 ng/ml), as compared with controls (0.670±0.393 ng/ml). No statistical differences were presented between the two groups included in present study regarding this cytokine (P>0.05). The levels of Testosterone, follicle Stimulating Hormone and Prolactin were (3.12 ± 0.76, 7.69 ± 3.67, 15.65 ± 2.75), (3.69 ±1.15, 5.77 ± 0.89, 13.23 ± 0.57) in primary and secondary infertility types compared to control was (6.08 ± 1.42, 7.08 ± 0.73, 11.37 ± 1.15). The present study results may shed light the role of TGF-β1 and some hormones as a serological and diagnosis tool in male infertility. This finding may be contributes as a useful tool in disease classification and assessment.
Molecular characterization of Klebsiella pneumoniae associated with Thalassemia in Thi-Qar Governorate
Authors: Joudah Rasha , Hamim Saad
Published: June 2023

Klebsiella pneumoniae is a gram-negative, aerobic, non-motile bacilli and is a common cause of a wide range of infections in humans, Klebsiella spp. as a major causative bacteria in Thalassemia patient. The present study aimed to shed light on the supposed  role of bacterial infection in Thalassemia patients during the period of from August 2022 to December 2023 in Genetic Blood Diseases/Thi-Qar Governorate. Forty blood sample were collected from all patients and subjected to Conventional Polymerase Chain Reaction assay by using the Universal gene. Nine PCR product were selected and subjected to partial DNA sequencing for the 16S rRNA gene to follow up their possible relationship between them and what recorded globally in Gene bank.                       The results revealed that 9/40(25%) isolates were                     K. pneumoniae. PCR product of 16SrRNA registered in Gene bank under the official accession numbers of OQ928953.1,OQ929666.1,OQ928950.1,OQ929250.1,OQ927231.1,OQ928942.1,OQ927249.1,OQ927229.1 and    OQ927253.1).                                                                     The phylogenetic tree that was constructed by MEGA-10 software showed that there were different molecular relationships among the local K. pneumonia  isolates with analogous ones around the world.
Nonlinear Quantum Dot Light Emitting Diode Dynamics and Synchronization with Optoelectronic Feedback
Authors: Methag Abdalwahed Kadim  , Ajeel Sadeq , Ali Natheer Tuaimah  , Ali Falah Hassan  , F. Abdalah Sora , Al naimee Kais , Meucci Riccardo , Alkhursan Amin , Ali. H. Khidhir  , ALHusseini Hussein
Published: June 2023

We studies a three-variable dimensionless model for a quantum dot light emitting diode (QD-LED) subject to optoelectronic feedback (OEFB). In dependence of the feedback strength and delay-time we analyze complex bifurcation scenarios for the intensity of the emitted light as well as time series, fast Fourier translate (FFT) and phase plane of all dynamic variables in order to elucidate the dynamics of the light emitting diode. The chaotic dynamic is completely determined by both the variation of the OEFB strength and delay-time of the QD-LED, as evidenced by bifurcation diagram. Our results show that small delay time lead to repeat periodicity of the light emitting towards OEFB. Furthermore, we study chaos synchronization of two QD-LED which are coupled via a unidirectional and bidirectional coupling system. When periodic systems are non-identical, both unidirectional and bidirectional systems depending on the coupling strength parameter the system exhibits completely synchronization. Residual chaos, the mean coherence and entropy are discussed as well.
Isolation and identification of Gram negative bacteria that cause diarrhea
Authors: Mohsen AL-Hilali Riyam , Hanaa Daaj Khalaf Al-Mozan
Published: June 2023

This study was conducted to isolate some types of bacteria that cause diarrhea in humans, and 350 stool samples were collected from all ages of both sexes who suffer from diarrhea in Al-Shatrah General Hospital, Bint Al-Huda Hospital, and the Public Health Laboratory in Thi-Qar province. Morphological traits routine and advanced biochemical tests were adopted in this study, The results showed that the percentage of diarrhea-causing bacteria isolates in stool samples was (5.71%), Salmonella (4) (20%), Aeromonas  (2) (10%), Enterobacter  (14) (70%). Enterobacter had the highest rates of resistance to Cefotaxime/clavulanic acid (28.571%), while Aeromonas had the highest rates of sensitivity to the same antibiotic (50%).
A Human CCL3L1 gene expression in blood donors infected with HIV-1
Authors: Hieran Ahmed , Bushra Jabbar Albadry
Published: June 2023

The CCL3L1 gene plays an important role in regulating immunity against many pathogens. The aim of this study, which was conducted in Thi-Qar province from February 2022 to February 2023, was to estimate the gene expression of the CCL3L1 gene in people infected with HIV compared to the control group. There was an increase in the level of gene expression in patients, where it was (17.02778 ) compared to the control group, which was (1.428108) using qPCR. There is a need for more molecular studies and follow-up of genetic and immunological changes in infected patients.
The Migraine and plant antioxidant: Review article
Authors: Al-Fayyadh Mohanad Salam Majeed , Kefah H. Ismael  , Ali J.R.Al-Saady
Published: June 2023

Even though the pathophysiology of migraine has been the subject of many works, the precise molecular mechanism regarding the disturbances that underlie migraine remains unknown. Additionally, it is thought that oxidative stress contributes significantly to migraine development. For many years, the idea that migraine sufferers experience oxidative stress was addressed. The so-called nutraceutics, which include antioxidants, have received a lot of attention in the last few years among the substances which may be utilized to cure migraines. Antioxidants that are supplied with the food prevent the oxidative stress through suppressing the propagation, initiation, and actual oxidative chain reaction. The agents now being utilized to prevent migraines do in fact have certain antioxidative activity. Antioxidants that have been addressed in this research are growing more regularly utilized through the migraine sufferers not just because of low or even lack of side effects, yet as well due to their efficiency (shortening of an episode duration or reduced frequency of migraine episodes).
Removal of (Crystal Violet, Janus Green) dyes by poly acrylic acid hydrogel beads
Authors: M Ali Nooraldeen
Published: June 2023

Removal of Crystal Violet (C.V) and Janus Green (J.G) dyes was involved when using poly acrylic beads as a surface. The Isotherm of the process were studied and factor that influence  it such as (Temperature, ionic strength , Shaking effect , effect of dry beads ) in addition to mixing  dyes . According to the results it has been found that the adsorption of the two dyes is matched of the friendlish equation more than the Temkin and Langmuir equation. there is an  a positive relationship between the adsorption and increasing of temperature found that the adsorption increasing when the temperature increase . the adsorption increased when the salt added at temperature (20C0). Also, There is a small change when used a wet beads of poly acrylic. adsorption is increasing at shaking when we compare with no shaking of water bath. thermodynamic function were studied (ΔH,ΔG,ΔS) to explain that the process are emitter or absorbent also spontaneous and the random of the process . a kinetic parameter has been studied Lagergren equation ( first order) and by (second order) equations, depending to the results of the experimental, data shown us that the adsorption obeys the pseudo-second order furthermore the first-order equation .
Applications of Hybrid Metal Nanoparticle-Quantum Dot in Biomedical Applications
Authors: Akram Haneen , Muwaffaq Abdullah  , Feddi E. , Al-Khursan Amin , Laura Milena Pérez  , M. Kria
Published: June 2023

Nanomaterials are at the forefront of the fast-paced development of nanotechnology. These materials are outstanding and indispensable in various human activities as long as their size-dependent characteristics. One of the most promising applications of nanomaterials is biomedical. This work reviews the hybrid quantum dot-metal nanoparticle applications in biomedical. An analytical model for the double quantum dot
Hubbard Model Calculations for Zinc Oxide Semiconductor
Authors: Ali Aqeel
Published: June 2023

To investigate the effects of Hubbard on-site Coulombic correction on the structural and electronical characteristics of wurtzite zinc oxide, first-principles calculations using density functional theory (DFT) were carried out. Because of the changes in structural characteristics brought about by the correction of hybridization between Zn 3d and O 2p states, suitable Hubbard terms need to be constructed before one can make an accurate forecast of the properties of ZnO. The computations were carried out by applying Hubbard corrections Ud to Zn 3d states and Up to O 2p states. These adjustments were based on the Wu-Cohen functional. When the Hubbard corrections Ud and Up were introduced to the calculation, the lattice parameters were more comparable to the experimental data and were found to be accurately predicted. The combination of the correction terms Ud and Up was successful in improving the underestimated bandgap of the wurtzite ZnO, which may have solved the difficulties that are associated with the traditional DFT. There is a strong agreement between the experimental bandgap and the best Hubbard parameters that were discovered for GGA-WC+U. These parameters were found to be Ud = 8 eV and Up = 8 eV.
Przepisywanie przygody. Konteksty gatunkowe „Przygód Tomka” Alfreda Szklarskiego
Authors: Forajter Wacław
Published: June 2023

Artykuł koncentruje się na omówieniu serii powieści Alfreda Szklarskiego o Tomku Wilmowskim w kontekście zmieniających się konwencji powieści przygodowych dla młodzieży. W pierwszej części autor skupia się na klasycznych utworach podróżniczych z przełomu wieków oraz polskiej powieści kolonialnej. Następnie analizuje jeden z utworów przygodowych napisanych przez Szklarskiego w okresie okupacji oraz rozpatruje powieść Tomek w tarapatach jako ogniwo pośrednie między twórczością wojenną a cyklem o Wilmowskich. W dalszej kolejności omawia typy utworów przygodowych popularnych w okresie PRL-u. W części ostatniej, wykorzystując kategorie przygody, bohatera i nieprawdopodobieństwa, poddaje refleksji sposób, w jaki na kartach cyklu ujawniają się klasyczne cechy tekstów przygodowych.
Asyndeton – fotopoetyckie doświadczenie podróży
Authors: Gołąb Mariusz
Published: June 2023

Autor artykułu omawia pojęcie asyndetonu jako problem relacji fotografii i literatury. Główny kontekst rozważań stanowią dwie propozycje teoretyczne. Pierwszą z nich jest fotoliteratura François Soulages’a – przedmiot współdziałania obrazu fotograficznego i tekstu. Drugą stanowią praktyki miejskie Michela de Certeau i związana z nimi funkcja asyndetonu jako figury retorycznej, która wyznacza przestrzenny porządek i nadaje znaczenie podmiotowym czynnościom chodzenia. Zdaniem autora obie te teorie łączy semiotyczny proces wytwarzania obrazów. W szerszym znaczeniu artykuł odnosi termin de Certeau do poetyckiego doświadczenia podróży. Przykładami tak rozumianego asyndetonu w zakresie jego funkcji kompozycyjnych i obrazowych są utwory z fotopoetyckich zbiorów Andrzeja Kramarza i Jacka Podsiadły (2022) oraz Marcina Świetlickiego i Wojciecha Wilczyka (1996). Na podstawie omówionych przykładów autor przyjmuje, że rozszerzone na obraz fotograficzny retoryczne znaczenie asyndetonu pozwala widzieć tę figurę jako reprezentację metafory podróży i zabieg kompozycyjny związany z zagadnieniem obrazu poetyckiego.
Review of Staged Folklore: The National Folk Theatre of Ireland, by Susan H. Motherway and John O'Connell
Authors: Dillane Aileen
Published: June 2023

Review of Staged Folklore: The National Folk Theatre of Ireland, by Susan H. Motherway and John O'Connell (Cork: Cork University Press, 2022), 318 pp., ISBN: 9781782055310, € 39 (hardcover)
Review of Bone and Marrow / Cnámh agus Smior: An Anthology of Irish Poetry from Medieval to Modern, by Samuel K. Fisher and Brian Ó Conchubhair (eds)
Authors: Ó Donnchú Ken
Published: June 2023

Review of Bone and Marrow / Cnámh agus Smior: An Anthology of Irish Poetry from Medieval to Modern, by Samuel K. Fisher and Brian Ó Conchubhair (eds) (Winston-Salem: Wake Forest University Press, 2022), 963 pp., ISBN: 9781943667000, $35.95 (paperback)
Business plan for the creation of a processing Company sweet potato (Ipomoea batatas L) in Delicias, Chihuahua, Mexico
Authors: Uranga Valencia Luisa Patricia , Montes-Sierra Valeria A. , Palacios-Monárrez Abdón , Ortega-Montes Fabiola I. , Macías-López María G.
Published: June 2023

El cultivo de camote en el estado de Chihuahua ha incrementado en los últimos años, sin embargo, los agricultores obtienen por su cosecha un precio bajo, motivo por el cual se elaboró un plan de negocios para crear una empresa procesadora en Delicias. Se realizó el estudio de mercado en tres municipios utilizando la metodología de Malhotra para determinar la segmentación de mercado y la guía FIRCO para el análisis de los indicadores financieros. Arrojando para el estudio de mercado que el 77% de la muestra consumen el tubérculo, y de este porcentaje el 85% está dispuesto a consumir los productos que la empresa ofrezca, siendo los de mayor interés el jamoncillo (24%), cubierto (20%) y chips (18%). Los resultados de los indicadores de rentabilidad VAN, TIR y BC a través de una proyección de 5 años, con una tasa de actualización del 12%, indica que es rentable con una VAN de $1,610,875.34, una TIR del 79% y un BC de 1.16, recuperando la inversión inicial con un flujo positivo a partir del tercer año con una ganancia de $463,079.91 pesos. La limitante sería obtener el crédito total del financiamiento para poner en marchar la empresa mientras que los costos fijos y variables correrían por cuenta de los propietarios. El productor tiene la posibilidad de formar su fábrica con una inversión inicial de $422,472 pesos, incrementando sus utilidades, dando valor agregado al cultivo y eliminando intermediarios
Embryonic losses between the early diagnosis and the confirmation of gestation in dairy cows from different farms for one year
Authors: Lammoglia Villagómez Miguel Ángel , Rojas Ronquillo María Rebeca , Cabrera Núñez Amalia , Sánchez Montes Daniel Sokani , Chagoya Fuentes Jorge Luis , Huerta Peña Javier Cruz , Jácome Sosa Edelmira , Marini Pablo Roberto
Published: June 2023

Objective: To determine embryonic losses between the early diagnosis and the confirmation of gestation in dairy cows from different barns for one year.
Design/Methodology/Approach: A total of 3,413 confined Holstein cows from three different dairy barns in the Mexican Altiplano (highlands) were studied. Cows were milked three times a day with an average daily production of 36.5 ± 1.5 L. Gestation diagnosis was performed by ultrasonography at 34 ± 7 d after the artificial insemination, while gestation was confirmed at 60 ± 5 d. Average pregnancy loss was determined and embryonic losses were compared taking into account barn and month.
Results: The overall average of embryonic losses was 18.8%. Neither the month factor nor the month × barn interaction affected the percentage of embryonic losses (p<0.05). Differences per barn (p<0.05) were observed and barns 1, 2, and 3 recorded losses percentages of 4 ± 1.6 %, 11.4 ± 1.6 %, and 22.9 ± 1.6%, respectively.
Study Limitations/Implications: Detailed differences between barns were not studied, since cow management was similar in all three of them. Embryonic losses must be recorded, given their significant impact on the barn.
Findings/Conclusions: There is a high variability among barns regarding embryonic losses between the early diagnosis and the confirmation of gestation. This situation may be the result of management differences, since the breed and environmental conditions were the same in all three barns.
Characterization of Native and Modified Fermented Smoked Cassava for Food Packaging Application
Authors: Funmilayo Deborah Adewumi
Published: June 2023

The goal of this study is to see what changes may be made to fermented smoked cassava (FSC) for use in food packaging. For 5 days, cassava was soaked in water. The fermented cassava was shaped into balls and dried at 50oC d in an oven. The fermented smoked cassava that resulted was milled. The fermented smoked cassava was subjected to chemical modification by pregelatinized phthalation. To make pregelatinized phthalated, FSC, the FSC was pre-gelatinized by heating the solution above 70°C and esterified with phthalic anhydride. The characteristics of modified and native FSC were investigated. The native FSC typical spherical form had vanished, and a fibrous-like irregular structure had replaced it, according to the results of scanning electron microscopy. After some alterations The degree of crystallinity in the native FSC has changed to amorphosity in the modified FSC, according to X-Ray Diffractometry. Thermogravimetry findings demonstrated that the native structural matrix of FSC was totally collapsed at 380oC, whereas the modified FSC structural matrix fully collapsed, leaving just residues at 700 oC. The modified fermented, smoked-dried cassava was discovered to be a promising alternative biopolymer for food packaging applications.
Water Privatization and the Poor-Experiences from Bolivia and Argentina
Authors: Körner Anne
Published: June 2023

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Percepción ambiental de los prestadores de servicios turísticos y el servicio ambiental que presta el arrecife coralino en Bahías de Huatulco, Oaxaca, México.
Authors:   Universidad del Mar, Morales Pulido José Manuel , Pérez Luna Jaime ,   Universidad del Mar, Piedad Cid Rodríguez María del Rosario ,   Universidad del Mar, Zavala García Gabriela ,   Universidad de Guadalajara
Published: June 2023

Este trabajo de percepción ambiental se originó con el fin de determinar la relación entre los guías de turismo de tres localidades de las bahías de Huatulco (La Entrega, San Agustín y Maguey) y el uso que hacen del recurso natural; es decir, el arrecife de coral situado en estas playas. Se diseñaron entrevistas enfocadas en tres diferentes apartados: saber qué conocen, cómo actúan y qué valoran los guías de turismo respecto de los servicios naturales que ofrece el arrecife de coral. Los resultados arrojaron que la percepción ambiental que los guías de turismo de las tres localidades tienen es totalmente diferente; mientras que los guías de las localidades La Entrega y San Agustín muestran un interés en la conservación del recurso, los de la localidad de Maguey están poco interesados en su cuidado. Por último, se busca analizar la posibilidad de la creación de una estrategia de educación ambiental para equilibrar la relación sociedad –naturaleza de este ecosistema marino y la actividad turística que se realiza en él.
The long term effects of federal government debt accumulation on employment in the United States of America
Authors:   Louisiana State University and Agricultural & Mechanical College, García Jiménez Carlos Ignacio
Published: June 2023

Despite the financial benefits of government debt, its effectiveness in the economy and the transmission mechanisms of fiscal policy are still on debate. Given this situation, the general goal of this research article was to empirically assess the effects of debt on labor demand. By assuming that debt changes the foreign exchange value of the currency, and that these deviations in the underlying value of money generate price fluctuations of both output and labor, it was hypothesized that when there is an increase in the stock of accumulated debt, more labor is employed in the economy as the currency depreciates. For the period 1973-2010, using time series econometric methods, it was determined that– in The United States of America–the employed labor of the economy is, in the long run, significantly altered by government debt accumulation.
Про сучасні вимоги до оцінки безпеки атомних станцій щодо зовнішніх впливів природного характеру
Authors: Ryzhov D. , Yehan S. , Shugaylo О-r
Published: June 2023

З метою вдосконалення національної нормативно-правової бази з регулювання ядерної та радіаційної безпеки атомних станцій Державним підприємством «Державний науково-технічний центр з ядерної та радіаційної безпеки» спільно із Державною інспекцією ядерного регулювання України розроблено Вимоги до оцінки безпеки атомних станцій щодо зовнішніх впливів природного характеру, які набули чинності від 04.06.2021 (далі – Вимоги). У цій статті наведено огляд чинних в Україні норм та правил з ядерної та радіаційної безпеки стосовно врахування можливих зовнішніх впливів природного характеру на атомні станції та детально розглянуті вищезазначені Вимоги з акцентом на нових положеннях щодо відбору природних небезпек для виконання поглибленого аналізу, а також урахування як проєктних, так і запроєктних природних впливів, які мають розглядатися під час аналізу розширених проєктних умов та комбінацій впливів. Метою статті є поширення інформації про сучасні вимоги з оцінки безпеки атомних станцій щодо зовнішніх впливів природного характеру та висвітлення основних викликів, що постають перед експлуатуючою організацію щодо необхідності врахування можливих надзвичайних природних катаклізмів, зокрема уроків аварії на атомній електричній станції «Фукусіма-1», спричиненої впливом землетрусу та цунамі, які перевищили прийняті в проєкті значення.
Readymade
Authors: Atkinson Cheryl
Published: June 2023

This paper and speculative design project reconsiders the concept of waste in architecture; not simply the byproducts of construction, but of design itself - the purportedly failed architectural ideas and built form of a previous era.  
Stakeholder and Stockholder Viewpoints of Corporate Ethics: A Comparison among Senior Business Students, MBA Students and Managers
Authors: Spears Russell Ryan
Published: June 2023

To contribute to the ethics literature, this study collects data from senior business students, MBA students, and managers, to assess whether there are within and between group differences in perceived stakeholder and stockholder views, controlling for gender, age and work experience. The results indicate that, for both seniors and MBA students, their perception of the stakeholder view is significantly greater than that for the stockholder view. Conversely, managers identify more closely with the stockholder view, The results also indicate that managers have a significantly lower (higher) perception of the stakeholder (stockholder) view than either of the student groups. Senior business students have a higher (lower) perception of the stakeholder (stockholder) view than MBA students.
The Relationship Internal Accounting Control, Information Process Control and Performance of Accounting Information System
Authors:   Korean Association Of Computers And Accounting, Lee Jang-Hyung
Published: June 2023

Internal accounting controls are the methods and procedures that firms use to ensure the validity and accuracy of their accounting informations. In the information age, businesses process information and are subject to information processing control. Furthermore, information processing control will affect the performance of the accounting information system.
The purpose of this study is to examine the relationship between the components of the internal accounting management system, information processing control and the performance of the accounting information system. To this end, hypotheses were established and a survey was conducted targeting financial institutions. Statistical analysis was performed on the questionnaire of 220 respondents.
The research results are as follows. The components of the internal accounting control system have a statistically significant positive effect on general control and applied control. And General control and applied control have a statistically significant positive effect on accounting information system performance. But General control does not have a statistically significant effect on applied control.
It was found that the level of each component of the internal accounting management system is important and that they affect general control and applied control, and general control and applied control affect the accounting information system. It is expected that it will help the establishment of the internal accounting management system of the company.
A Study on the Active Senior Start-up Support Project using the Senior Local-area Talent Sharing Platform
Authors:   Korean Association Of Computers And Accounting, Kim Yu-Ri
Published: June 2023

The importance of using senior manpower to preemptively respond to the entry into a super-aged society and rapid social change is emerging. Up to now, the job support project for the elderly has remained at a level that is simple and one-time job creation. Accordingly, it is necessary to create jobs that can be actively utilized the specialized skills, knowledge, know-how, past experiences, and careers of seniors. This study intends to propose a support project that provides the basis for sustainable economic activity to seniors by operating a short-distance IT-based platform that can supply talents to those who want to receive the experience and wisdom of seniors in the living area. To summarize the project promotion process, we recruit senior participants and complete the education and training of a startup curriculum specialized for seniors (senior digital competency strengthening education ＋ service education and communication education for activating intergenerational communication ＋ basic entrepreneurship education) education and training to become ‘active seniors’. After that, those who have completed the training course can help start a business by providing 1：1 mentoring on startup items, social media publicity training, and on-site practical experience support, and be registered as a talent seller on the ‘Senior Short-distance Talent Sharing Platform.’ In other words, as a ‘short-distance senior talent sharing platform’, we aim to provide opportunities for ‘active seniors’ to advance into society and provide opportunities for local economic activity at the same time by establishing an official governance system. It is expected that seniors will have an active social participation attitude through work and an opportunity to generate income, and improve health.
The Influence of Theory of Planned Behavior (TPB) on the Perceived Ease of Use and Perceived Usefulness in Accounting Information Users
Authors:   Korean Association Of Computers And Accounting, Park Sang-Bong , Lee Jeong-Eun
Published: June 2023

This study attempted to investigate structural relationships between theory of planned behavior (TPB, attitude, subjective norms, perceived behavioral control) and technology acceptance model (TAM, perceived usefulness：PU, perceived ease of use：PE) in the acceptance of the information technology system, and the results found the followings：First, the hypothesis that perceived norms and perceived behavioral control would affect perceived usefulness was supported. In other words, personnel relating to the acceptance of the information technology system has an influence on perceived usefulness. The perceived behavioral control also revealed a statistically significant effect of perceived usefulness, which means that as people are given more opportunities to experience new technology before they get new information technology system-related education, their perceived usefulness would further increase. Second, the hypothesis that perceived ease of use would have a statistically significant influence on perceived usefulness was accepted. Third, the hypothesis that perceived usefulness would show a statistically significant effect on attitude was adopted while the hypothesis “perceived ease of use would have an influence on attitude with statistical significance” was rejected. From the perspective of usefulness, as usefulness is more perceived, a desire to accept a new information technology system increases. However, no statistically significant causality was found between ease of use and attitude.
Syntactic Complexity Development in English Grammar Pedagogy
Authors: Liu Qianwen
Published: June 2023

In line with the recommendation that syntactic complexity-focused instruction should be provided to EFL learners at the university level, the present study modified the traditional teaching content of English grammar in China into a syntactic complexity-focused syllabus. We examined translations by 52 first-year undergraduate students enrolled in an English Grammar course in pre- and post-tests to determine whether explicit teaching of syntactically complex structures could lead to the development of syntactic complexity. The results demonstrate that the mean length of clauses, the number of appositive clauses and sophisticated structures in the post-test were significantly higher than the ones in the pretest, while the number of clause, adverbial clauses and attributive clauses decreased, which means students used fewer subordinate clauses but more reduced structures. In addition, linguistic descriptions for the differences between two tests as well as students’ responses to syntactic complexity-focused instruction, were provided to fully understand the nature and characteristics of their syntactical change and pedagogical implications are drawn from these findings.
Adaptation of the tax audit to the conditions of the martial law: organizational and methodological aspects
Authors: Klym Nadia , Muzhevich Natalia , Hrytsak Oksana
Published: June 2023

The study considered the economic essence of the definition of tax audit as a consulting service provided by an independent audit firm in certain areas of tax accounting, and also substantiated the feasibility of conducting an independent tax audit of the business entity. The current system of regulatory support for conducting a mandatory audit of activities with the subsequent publication of both the entity's financial statements and the corresponding audit report was analyzed. The main possible directions of conducting an independent tax audit by a business entity have been determined. Emphasis is placed on the recommendations given by the Council of the Audit Chamber of Ukraine for conducting an audit in conditions of military aggression in order to avoid accusations of the economic entity in legalization (laundering) of income obtained by criminal means or financing terrorism. It is substantiated that the professional conduct of an audit requires auditors to know not only the techniques and methods of conducting an audit, conducting an examination of counterparties of a business entity in national or international sanction lists, since the auditor is a special subject of primary financial monitoring. The article provides analytical data of the tax authority regarding the assessed amounts of taxes and fees, and substantiates the expediency of conducting an independent tax audit in certain areas of its activity, in order to avoid financial sanctions that may be applied by the controlling authorities, and also emphasizes the importance of monitoring compliance with payment discipline from paying taxes and fees. It is emphasized that in the conditions of martial law, conducting a tax audit in certain areas becomes extremely relevant, since the violation of tax legislation for a business entity can have an extremely negative impact on its entire economic activity, and in the future even lead to insolvency as a result of additional fines after the end of the grace period or force majeure circumstances, and the presence of significant amounts of overpayments on taxes and fees reflect working capital not actually used by the enterprise for its own development.
Theoretical and methodological aspects of financial risks management of the enterprise
Authors: Lashchyk Iryna , Bondarenko Lidia
Published: June 2023

The article is devoted to the theoretical and methodological aspects of the financial risk management of the enterprise. The paper analyzes approaches of Ukrainian and foreign scientists and economists to the definition of the concept of «financial risk of the enterprise» and highlights the key concepts inherent in them. Based on the identified advantages and disadvantages, it is proposed to interpret the concept of financial risk in broad and narrow aspects. In a broad aspect, financial risk should be understood as the risk of the financial condition deterioration, the threat of bankruptcy and liquidation of the enterprise. In a narrow aspect, financial risk should be considered as the risk of loss of profitability, liquidity, financial stability, solvency, or business activity, as well as the risk of income underachievement or overspending. Furthermore, approaches of scientists and economists to the methods of assessing risks that may arise in the enterprise are summarized. It is determined that the most common methods for analyzing financial risks in domestic practice are such as comprehensive, systematic, statistical, normative, rating, expert, analytical and assessment of financial stability. The specified methods are summarized with the description corresponding to them. The method of financial risk assessment, developed by Prof. Zakablukom G.O. was highlighted and tested. «Mikrokredit» LLC, which has been engaged in lending to individuals for more than ten years, was selected for testing. According to the application results of the financial risk assessment method, it was found that during 2020–2021 the financial risk at the enterprise was low, while in 2022 it was high. Based on that, the strategies that the company's financial risk management system should meet are proposed. Among the most significant of them, it is worth highlighting the following: development and implementation of a risk management system at the enterprise; the monitoring system improvement; improvement of risk management technology at enterprises; formation of an information database necessary for risk analysis and assessment; development and implementation of the financial risk management system in the enterprise; the risk management monitoring system improvement; improvement of the methodology of risk assessment and methods of assessing of risk management effectiveness. A model of financial risk management of the enterprise has been developed, which consists of a clear sequence of interrelated stages and considers the conditions and specifics of domestic enterprises activities.
Assessment of financial and economic security in the system of financial monitoring of enterprise activities
Authors: Yuriі Eduard
Published: June 2023

The article examines the theoretical and applied foundations of the assessment of financial and economic security in the system of financial monitoring of the enterprise's activity. It is emphasized that the financial monitoring of the enterprise's activity characterizes the functional mechanism of constant monitoring of the enterprise's financial indicators, which includes obtaining, systematization, and analysis of financial information in order to establish cause-and-effect relationships, based on the comparison of analytical data of the enterprise's functioning with normative ones. Monitoring of the financial activity of the enterprise must be carried out at various stages of financial management in order to make key managerial financial decisions. It is noted that in the economic literature there are various methods of assessing the level of financial and economic security of economic entities, which are based mainly on the ratio analysis of financial statements. Analyzing these methods, it is advisable not to allow an excessive number of coefficients, since, duplicating each other, they do not bring much benefit to the formation of a holistic picture of the level of financial and economic security. Monitoring of the effectiveness of the financial and economic security of the enterprise is based on methods of assessing the probability of bankruptcy. Based on the obtained results of the use of models for assessing the probability of bankruptcy, it was established that the investigated enterprise is not in danger of bankruptcy. However, there is a gradual decrease in estimated indicators, and if the company does not take measures to maintain financial and economic security in proper condition, it may enter the risk zone. Attention is focused on the fact that in order to diagnose crisis situations, the enterprise needs constant monitoring of factors that cause internal and external threats to financial and economic security. Measures that can be aimed at neutralizing the threat of a financial crisis are proposed. In general, the assessment of financial and economic security as a component of the system of financial monitoring of the enterprise's activity must be considered as an important tool for its sustainable development and successful functioning.
Corporate social responsibility as a factor of forming the companys positive image and business reputation
Authors: Lozova Oksana
Published: June 2023

An enterprise that puts only profit as the basis of its existence is doomed, because today it is not enough just to work within the framework of the law and pay taxes. In particular, the war in Ukraine provoked a new stage in the development of corporate social responsibility of business, since it is no longer enough to be a good taxpayer, the first place is the civic position of the enterprise, with whom it cooperates and what social principles are close to it. A modern company is, first of all, a socio-economic system that functions to meet the needs of society as a whole and its employees in particular. The article examines the essential nature of the enterprise's corporate social responsibility. The influence of the level of corporate social responsibility of the enterprise on its positive image and the formation of business reputation is outlined. The main duties are defined through the prism of corporate social responsibility. The connection between corporate social responsibility and corporate image is established, which can be found in the benefits that socially responsible activities have on the image of the organization. In addition to forming a positive corporate image, CSR gives consumers the opportunity to feel that they have made the right decision by choosing a specific product or service. A positive image allows the organization to attract new customers and increase the benefits and trust of all stakeholders. The image of a socially responsible organization establishes and strengthens competitive advantages, improves brand credibility, increases consumer loyalty, and creates an emotional connection between the organization, customers, and employees. The essence of corporate social responsibility is revealed. The obligations of organizations to society from the point of view of corporate social responsibility are outlined. The impact of CSR on the corporate image is emphasized by the fact that the image consists of factual and emotional factors. The actual aspect of image encompasses the organization's production and financial results. The emotional aspect of the image is related to the corporate personality and the organization's responsibility for the environment and society. They made the right decision by choosing a specific product or service.