bluuebunny/crossref_metadata_2025 huggingface dataset:
The Perceived Stress, Coping of Nursing Students Effect on Academic Self-Efficacy
Authors:   Korean Society of Nursing Research, Jang Young Eun , Park Byung Jun
Published: October 2023

Purpose : This study was conducted to determine what factors influence the academic self-efficacy of the nursing students exposed to a contactless classroom environment due to COVID-19.
Method : This is a descriptive research study conducted to determine the effect on the academic self-efficacy after grasping the perceived stress and degree of coping of the nursing students.
Results : As a result of the study, the subject's perceived stress was 1.80±0.62 points, coping ability was 2.84±0.22 points, and academic self-efficacy was 3.16±0.53 points on average. Factors affecting academic self-efficacy are perceived stress, coping, and personality type. The lower the perceived stress and the more coping strategies are used, the higher the academic self-efficacy. As for personality types, extroverted, intuitive types and judging type have high academic self-efficacy. In addition, the judging type has the greatest influence on academic self-efficacy. The explanatory power of these variables was 36.9%.
Conclusion : Based on the results of this study, education should be provided to improve academic self-efficacy. It is necessary to develop various extracurricular programs that improve stress management, coping skills, and personality strengths. Continuous management from freshmen to graduates should be carried out, which will help nursing students who will grow into nurses in the future understand and manage themselves.
The Impact of University Start-up Culture on Nursing Start-up Attitude : Mediating Effect of Entrepreneurial Efficacy and Entrepreneurship
Authors:   Korean Society of Nursing Research, Park Min Kyoung , Shin Hwa Jin
Published: October 2023

Purpose : This study aimed to confirm the mediating effect of entrepreneurial self-efficacy and entrepreneurship in the relationship between university start-up culture and nursing start-up attitude by nursing students.
Methods : The study participants were 138 nursing students. The data were collected through a questionnaire survey in December 2022 and analyzed using the IBM SPSS/Win 26.0 program. The mediating effect was analyzed by applying the SPSS PROCESS macro model 6.
Results : In the relationship between university start-up culture and nursing start-up attitude, entrepreneurial self-efficacy had a complete mediating effect, whereas entrepreneurship had no mediating effect.
Conclusion : To improve nursing start-up attitude of nursing students, it is necessary to determine ways to increase entrepreneurial self-efficacy by positively recognizing university start-up culture.
Nurse’s Caring Experience for Inpatients with Respiratory Tract Disease
Authors:   Korean Society of Nursing Research, Kim Hye Won
Published: October 2023

Purpose : This study aimed to explore nurses’ caring experience for inpatients with respiratory tract diseases in hospital settings.
Methods : This qualitative research employed focus group interviews to collect data. Two focus groups comprising of 11 nurses were interviewed from January 11 to 18, 2022.
Results : The data analysis derived two theme clusters and six sub-themes. The two main themes from the analysis were ‘Pay close attention and deal with sensitively to changes in the patient's condition’ and ‘Continuous efforts to enhance respiratory patient care capacity’.
Conclusion : This study provides valuable insights that can contribute to the development of education programs and policies aimed at enhancing the competency of clinical nurses and nursing students in caring for respiratory patients.
Application of Intravenous Injection Training Program -Using Action Research Method
Authors:   Korean Society of Nursing Research, Kim Hyo Youn , Kim Yun Hee
Published: October 2023

Purpose : This study aims to verify the effectiveness of intravenous injection training program while analyzing its influence on nursing practice.
Methods : Twenty nurses and researchers collaboratively developed intravenous injection training program following Kemmis and McTaggart’s implementation research model. The process involved planning, implementation, observation, and reflection, with each step repeated twice. During the initial planning phase, the training program was developed by analyzing existing infusions and intravenous training programs and assessing the specific educational needs of nurses. The program was then executed and observed, with a focus on investigating nurses’ intravenous injection performance and their satisfaction with the education, along with individual interviews. The reflection stage involved maintaining a reflection diary. In the second cycle, the program was refined, re-implemented, and its impact measured while maintaining reflective diary recording.
Results : The study demonstrated notable improvements in nurses’ intravenous injection skills and overall satisfaction with the education program Moreover, these changes in the nursing field facilitated personal growth among nurses by enhancing self-esteem in the process of continuous learning. Additionally, this study provided the researchers with an opportunity to evolve into proficient field educators.
Conclusion : This study developed and validated an effective intravenous injection training program. The study’s findings can serve as fundamental data for In the future developments of practical intravenous injection training program for nurses.
Nursing education based on AR(Augmented Reality): Review Literature as Topic(2013∼2023)
Authors:   Korean Society of Nursing Research, Choo Hyeon Jae , Park Sang Yong , Song Ye Bin
Published: October 2023

Purpose : This scoping review aims to explore research on augmented reality in nursing student education within domestic academic journals or theses published between 2013 and 2023. The study analyzes augmented reality- based educational interventions and evaluations to establish effective educational strategies in nursing.
Method : The research methodology of this study involves a qualitative research approach utilizing a literature review within the scope of the topic.
Results : Examining 10 papers on augmented reality in nursing education published between 2013 and 2022, a significant upward trend in publications emerged starting from 2021, with both years seeing four papers each. The potential of augmented reality to enhance nursing education through interactive and innovative learning experiences is evident, suggesting the integration of real augmented reality encounters into the nursing curriculum.
Conclusion : This review suggests the incorporation of augmented reality experiences in nursing education to enhance learning outcomes and students’ overall educational experiences. Implementing a curriculum that embraces augmented reality can offer nursing students valuable and interactive learning opportunities.
The Factors Influencing Frailty Among Korean Elderly
Authors:   Korean Society of Nursing Research, Lee Hanyi , An Jiyeon
Published: October 2023

Purpose : This study is to identify the factors influencing frailty among the elderly population in South Korea by gender.
Methods : This study conducted a secondary analysis using data from the 8th National Health and Nutrition Examination Survey to investigate factors affecting frailty in the Korean elderly. A total of 1,467 elderly people aged 65 years and older were included in the study. Frailty was assessed by five items: weight loss, decreased vitality, decreased muscle strength, slow walking speed, and low physical activity. Multivariate logistic regression was used to analyze factors affecting frailty by gender.
Result : The prevalence of frailty was 10.9% for male elderly and 13.7% for female elderly. In the logistic regression analysis, age, level of education, perceived health status, and pain were significant factors in both male and female elderly. The only significant factors for male elderly were level of education, employment status, chronic diseases, while the only significant factor for female elderly was habitual exercise behavior and anxiety.
Conclusion : Gender-specific interventions to prevent frailty are needed to extend the healthy life span of older adults.
Técnicas de anestesia em procedimentos minimamente invasivos
Authors: Coelho Luiza Rocha Pinto , De Carvalho Bernardo Tolentino , Peixinho Anna Luiza Santos Schulze , De Oliveira Pedro Aquino , Bessa Fernanda Lopes
Published: October 2023

Objetivo: O presente artigo visa explorar e analisar as técnicas de anestesia utilizadas em procedimentos minimamente invasivos, destacando os métodos mais eficazes e seguros, e identificando possíveis desafios e limitações.Metodologia: Foi realizada uma extensa revisão da literatura, abrangendo artigos, livros e diretrizes de anestesiologia e cirurgia minimamente invasiva. Além disso, dados coletados de estudos de caso serviram para uma análise prática das técnicas de anestesia empregadas. Resultados: Os procedimentos minimamente invasivos geralmente requerem uma abordagem anestésica cuidadosa para garantir a segurança e o conforto do paciente. Técnicas de anestesia local e regional são frequentemente utilizadas, mas a anestesia geral também pode ser empregada, dependendo do procedimento específico. Desafios comuns incluem a seleção da técnica anestésica apropriada e o manejo eficaz da dor pós-operatória.Conclusões: A escolha adequada da técnica anestésica é crucial para o sucesso dos procedimentos minimamente invasivos, impactando diretamente no bem-estar do paciente e nos desfechos clínicos. O entendimento profundo das diversas opções de anestesia e sua aplicação apropriada é essencial para otimizar os resultados e minimizar os riscos associados.
Tratamento clínico para piometrite aberta: relato de caso
Authors: Pereira Paola Cardoso de Brum , Cardozo Katie Cristine Pescador , Gomes Vanessa Teresinha de Souza , Carvalho Isabella Michels , Moreira Milena de Melo , Recuero Michelle , Gorczak Rochelle
Published: October 2023

A piometra é uma infecção uterina de suma importância na rotina clínica de pequenos animais, conhecida também por síndrome hiperplasia endometrial cística. Caracterizada por atingir fêmeas com maturidade sexual, sendo matrizes ou não, tem como sinais clínicos apatia, perda de apetite, secreção vulvar pode ser presente ou ausente, devido ao tipo de infecção, aberta ou fechada, e ainda sobre este último pode ter colorações diferentes, sanguinolenta e purulenta. É de caráter emergencial, podendo levar o animal ao óbito. O tratamento se dá de duas maneiras, sendo o primeiro e de eleição o método cirúrgico, com realização da ovariohisterectomia (OH). O segundo tratamento difundido por criadores a fim de manter sua matriz em funcionamento, é denominado de tratamento conservativo, uma vez que a resolução se dá por terapia medicamentosa, porém nem sempre seguro ao paciente. O presente relato tem como objetivo descrever um caso de infecção uterina uma cadela com tratamento conservativo medicamentoso. Visando o estudo aprofundado sobre esta doença, foi atendido um canino, fêmea, da raça Fila Brasileiro utilizada como matriz reprodutora, que apresentou sintomas de secreção sanguinolenta vaginal, inapetência e apatia. Foram realizados exames complementares, sendo que a ultrassonografia abdominal total foi compatível com infecção uterina aberta, iniciando assim o tratamento clínico com antibioticoterapia.
Comparing of CFD Contours Using Image Analysing Method: A Study on Velocity Distributions
Authors: ERDOĞAN Ahmet , DAŞKIN Mahmut
Published: October 2023

Contour plotting, a widely utilized graphical technique for visualizing CFD (Computational Fluid Dynamics) outcomes, is highly valuable. It provides an effective and practical approach to analysing distributions of magnitudes belonging to fluid domains such as; velocity, temperature, pressure, volume fraction, etc. Nevertheless, when analysing multiple contours, especially showing similar distribution, identifying the ideal contour can be difficult and open to speculation. In this research, the issue was addressed by employing the Image Analysis Method for the classification of velocity distribution contours. This led to determining which picture has the best distribution among a few of the contour’s pictures. Firstly, velocity distribution contours downstream of the diffuser located in Air Handling Unit (AHU) unit were obtained by using CFD. The contour pictures were then transferred to MATLAB environment. With pixel analysis in MATLAB, the pictures were able to be classified based on which parameters had an effect on the velocity distribution. Variable parameters are the length of the fan channel (x) and the ratio of cross-sectional areas of the AHU (A/Ao). The results showed that x=250 mm and A/Ao=0.5 improved velocity distributions by 6% and 20%, respectively.
Value and Future Tasks of Green Buildings: Focusing on Cost Method
Authors:   Korea Real Estate Research Institute, Kwon Hyun Jin
Published: October 2023

As environmental pollution and climate change intensify, many buildings are increasingly adopting equipment and materials that affect their energy efficiency. However, there are insufficient tools, guidance materials, and studies for determining the value of green buildings. When comparing the cost of green buildings and eco-friendly certification systems, we must consider whether the certification system is viewed from a regulatory or a benefit perspective. This study is a foundational study for the appraisal of eco-friendly buildings. It focused on building energy efficiency certification among eco-friendly certification systems and the construction cost factors that affect the cost method from a regulatory standpoint. Accordingly, we conducted a theoretical review focusing on research data pertaining to the domestic and international construction costs of eco-friendly buildings, as well as appraisal standards and guidelines. Additionally, examples of construction costs were applied and compared to reflect the value of eco-friendly buildings from the perspective of cost method. It is necessary to differentiate between use value and capital premium when calculating reconstruction costs and facility prices. In addition, an expert council must discuss cases in which the certification validity period has expired.
Zona Franca- Nº 11/12 (2003) [Parte III]
Authors: CEIM UNR
Published: October 2023

Zona Franca- Nº 11/12 (2003) [Parte III]
Zona Franca- Nº14 (2005) [Parte I]
Authors: CEIM UNR
Published: October 2023

Zona Franca- Nº14 (2005) [Parte I]
Zona Franca- Nº 8 (1999) [Parte I]
Authors: CEIM UNR
Published: October 2023

Zona Franca- Nº 8 (1999) [Parte I]
Zona Franca- Nº 8 (1999) [Parte III]
Authors: CEIM UNR
Published: October 2023

Zona Franca- Nº 8 (1999) [Parte III]
Zona Franca- Nº 9/10 (2001) [Parte V]
Authors: CEIM UNR
Published: October 2023

Zona Franca- Nº 9/10 (2001) [Parte V]
Управление с гарантией заданного качества регулирования в установившемся и переходном режимах
Authors:   ,   Institute for Problems in Mechanical Engineering of the Russian Academy of Sciences, Gushchin Pavel
Published: October 2023

Целью работы является разработка новых методов и алгоритмов управления, гарантирующих заданное качество регулирования в установившемся и переходном режимах в условиях неопределенностей. Предложена многошаговая схема прогнозирования регулируемой величины и возмущений с принципом компенсации возмущений, которая позволяет улучшить качество регулирования в условиях больших по амплитуде возмущений. Далее метод развивается на объекты, которые подвержены не только возмущению, но и у которых присутствуют помехи (или ошибки) в измерениях. Также в работе предложен новый метод компенсации возмущений и помех измерения, что позволяет улучшить качество регулирования. Результаты, полученные для систем с сосредоточенными параметрами, распространяются на распределенные системы параболического и гиперболического типов при наличии параметрической интервальной неопределенности и внешних ограниченных возмущений. Далее в работе рассмотрено применение нелинейного закона управления, который позволяет реализовать локальные управления с меньшими затратами ресурсов на регулирование, что важно в инженерной практике. Эти методы развиты для гарантии нахождения регулирующих и регулируемых переменных в заданных разработчиком множествах в любые моменты времени. Кроме того, в работе предложены новые дивергентные методы исследования устойчивости динамических систем, которые позволяют анализировать устойчивость замкнутых систем наряду с использованием метода функций Ляпунова.
Acción del nitrato mercurioso sobre diversos cianuros metálicos
Authors:   , Pérez Horacio
Published: October 2023

El objeto de la tesis es aportar una contribución al estudio de la interpretación del mecanismo de reacción del nitrato mercurioso sobre las sustancias denominadas "activas" como así mismo, explicar el fundamento de la Técnica del Dr. Zappi para investigar halógeno y nitrógeno en meteria orgánica.
Exploring the Foundational Aspects of Campus Culture in Chinese Vocational Colleges
Authors: Liu Fengcun , Li Shumei
Published: October 2023

A comprehensive understanding of the connotation and basic characteristics of campus culture in vocational colleges is a prerequisite for ensuring their sustainable development. Campus culture in vocational colleges is a concentrated reflection of their educational philosophy, ideal beliefs, and value pursuits. It possesses basic characteristics such as practicality, vocational orientation, ethics, contemporaneity, integration, and regionality.
THE SUCCESS RATE OF THE ONLINE LEARNING SYSTEM IN THE MIDST OF THE COVID-19 PANDEMIC IN SOCIAL STUDIES SUBJECTS: A CASE STUDY OF MTS STUDENT NURUL JADID RANDUBOTO SIDAYU GRESIK
Authors: Amalia Ade Fitri , Adi Depict Pristine
Published: October 2023

Covid-19 is a virus that is very wary of all countries in the world. This epidemic can damage human life systems, one of it is the educational system. The aim of this study isto learn how to achieve the success of the Online learning system, specifically in social studies (Social Sciences) subjects. This research used descriptive qualitative method with interview technique. The results of this study are presented in the form of words or descriptions. Students are little more like the offline system (at school) than the online system. This is because of the ambiguity of the learning procedure, the lack of understandingand error in implementing the results of learning, and some internal and external factors that cause confusion in the learning process.
THE ROLE OF SOCIAL STUDIES EDUCATION IN THE FORMATION OF SOCIAL BEHAVIOR AND SOCIAL RESPONSIBILITY IN THE 21ST CENTURY ERA
Authors: Guchi Muslim
Published: October 2023

The purpose of this study is to explain the education of IPS in the formation of social behavior and social responsibility of the 21st century. The authors use qualitative research methods with a descriptive approach and literature study or library research. The results of this study show that: 1) The Life of the 21st century is a life full of change as a result of the development of disruptive thinking, rapid technological advancement, the development of the industrial world as well as an increasingly open national life with the influence of unfiltered information in a new order of global life. 2) IPS education has a significant role in the development of social behavior and social responsibility of the 21st century by developing the social skills and competencies that exist in the learning of IPS, and by mastering social skills. The competencies that exist in learning IPS students are expected to have social behavior and social responsibility that is good in parents, teachers at school, and with the surrounding community environment and also can live more functionally and meaningfully in the 21st-century era.
Budget policy of Ukraine under the conditions of marital state: challenges and prospects
Authors: Buhel Yuliia
Published: October 2023

Introduction. The article examines the peculiarities of implementation of the budget policy of Ukraine during the period of martial law. The main challenges for the budget policy are identified and proposals for improving the budget policy in the context of stimulating the economic development of Ukraine in the conditions of the war and post-war reconstruction of the state are substantiated.
Goal. The purpose of the article is to study the challenges for the budgetary policy of Ukraine in the conditions of the war with Russia and to develop the vectors of its transformation to create basic positions regarding the post-war restoration of the state.
Methods (methodology). The work uses general scientific research methods, namely: methods of content analysis of scientific literature and statistical information on the implementation of the state budget; statistical and graphic methods - for comparing existing trends in the implementation of the state budget of Ukraine; logical and empirical methods - to form an assessment of budget policy in the conditions of martial law; methods of systematization and generalization - for the formation of scientifically based proposals for improving the budget policy of Ukraine.
The results. The main challenges for the budget policy of Ukraine in the conditions of martial law are identified, which are associated with a decrease in the number of enterprises, the introduction of tax benefits, the blockade and destruction of the logistics and energy infrastructure, and the choice of vectors of state budget expenditures. Directions for improving budget policy under martial law by transforming expenditures for the development of the processing industry, military-industrial complex, reconstruction and construction of new infrastructure of the national economy by attracting external and internal sources of financial funds are proposed.
Accounting measures carried out by a professional accountant
Authors: Sherstiuk Oleksandr
Published: October 2023

The subject of the research is methodical approaches used by professional accountants to implement the functions of the accounting system.
The purpose of the work is to identify the content of the tasks, the solution of which is entrusted by society to a professional accountant based on the performance of functions delegated to accounting.
The methodology of the research is based on the use of general scientific and specialized methodological techniques. The analysis method was used to identify the tasks that a professional accountant must solve to implement the functions of the accounting system. On the basis of bibliographic research, relevant approaches proposed by scientists and practicing specialists to ensure the conditions for the development of the accounting profession were identified. The method of abstraction ensured the establishment of algorithmic features of measures that are implemented to achieve accounting goals. On the basis of modeling, the essence of the accounting interpretation of economic processes is revealed, which contributes to the disclosure of data that stakeholders of enterprises are interested in obtaining.
The results of the research, their use and conclusions. It was established that the activity of professional accountants involves the implementation of a complex of identification, interpretation and evaluation measures. The result of identification measures is recognition by a professional accountant of the fact of the existence of the grounds necessary for the identification of the components of the subject area of accounting (assets, liabilities, equity, income and expenses).
The above gives reason to state that the content of business operations in the context of accounting consists in changing the amount of assets and sources of their formation. Based on this interpretation, a professional accountant discloses both the company's activity itself and its results in reporting forms for a wide range of users. At the same time, any changes in accounting objects take place due to the recognition of their impact on the elements of equity capital based on the recognition of income and expenses.
Evaluation measures performed by a professional accountant are aimed at obtaining characteristics of the volume of information that must be registered in the accounting system, its content and value, as well as its compliance with user’s expectations.
The implementation of the specified measures by a professional accountant contributes to the implementation of behavioral, analytical and evaluation functions of the accounting system.
The obtained research results can be used both in the practical activities of professional accountants and at various stages of their professional training and professional development.
The role of budget policy in ensuring the economic security of Ukraine during the conditions of the state of martial law
Authors: Shein Oleksandr
Published: October 2023

Introduction. The article analyzes the peculiarities of implementation of the budget policy of Ukraine in the context of ensuring the economic security of the state in the conditions of martial law. The main positive and negative aspects of the implementation of the budget policy in the conditions of martial law were determined and proposals were developed to increase its role in ensuring the economic security of the state.
The purpose of the article is to study the effectiveness of the mechanisms of the application of budget policy tools of Ukraine in the context of ensuring the economic security of the state during the period of martial law.
Research methods. The article uses traditional methods of scientific research: empirical and logical methods for determining the essence of the main concepts of research; statistical, graphic and comparison method for researching the main trends in the use of budget policy instruments of Ukraine in the conditions of martial law; methods of content analysis of normative legal acts on budget policy issues; methods of generalization and abstraction - to form research conclusions.
The results. The effectiveness of the use of qualitative and quantitative instruments of the budgetary policy of Ukraine in the conditions of martial law is analyzed. The positive impact of tax benefits introduced under martial law on the economic security of firms, households, markets and the state as a whole has been proven. The main miscalculations in the system of budget policy have been identified, which consist in the non-fulfillment of budget expenditures for economic activity, the absence of state target programs for the development of the economy under martial law, in particular in the context of the development of logistics infrastructure, the military-industrial complex, etc. The vectors of optimizing the budget policy strategy in the context of ensuring the economic security of Ukraine by creating fiscal conditions for the development of processing industry enterprises, localization of public procurement, relocation of enterprises, logistics enterprises and logistics infrastructure as a whole are proposed.
Methodology of assessing the readiness of the enterprise to export activities
Authors: Blyzniuk Kseniia
Published: October 2023

Introduction. Russia's full-scale war against Ukraine has a significant impact on the foreign economic activity of Ukrainian enterprises. An overview of the situation inside the Ukrainian market and the presented statistical information about changes in the export sector provide a clearer picture of the situation today, namely how the war affected the volume of exports and changed the leaders among the importing countries of Ukrainian products. Comparison of the export market before and after the start of the full-scale invasion, changes in the structure of supplies of Ukrainian products abroad. The sectoral analysis of Ukraine's export reduction is presented. In order to determine the readiness and possibility of expanding the company's activities to the export market, criteria are proposed with a detailed description of issues for evaluating and analyzing its goods or services.
The purpose of the article is to highlight the state of foreign economic activity in Ukraine and the impact of the full-scale Russian invasion on export activity. Also, the purpose of the article is to determine the criteria that will help the company assess its readiness to enter foreign markets.
The method (methodology) of research includes a number of general scientific research methods, namely: the method of theoretical generalization, the abstract-logical method, and the method of grouping.
The results. The described criteria are considered through the lens of martial law, which is quite relevant today. Every enterprise in Ukraine has suffered losses, one of the most effective ways to compensate material losses is to enter new markets. Namely, the conquest of foreign consumers. Thanks to the listed criteria, the company can become competitive with the least amount of time and minimal material costs.
Tax credit for tax on added value: current state of accounting and electronic administration
Authors: Tsiutsiak Ihor , Tsiutsiak Andriy , Tsiutsiak Vladyslav
Published: October 2023

The article highlights the economic essence of the value added tax and characterizes the dates of the tax credit for various transactions. The norms of the current legal acts regarding the recognition of the tax credit for the value added tax have been analyzed. The accounting accounts intended for the systematization and accounting display of the investigated tax are characterized. The procedure for the accounting display of the tax credit for the value added tax upon receipt of goods and material values on the terms of subsequent payment has been disclosed. The procedure for displaying in the accounting system of VAT-paying enterprises acquisition of tangible assets on the terms of advance payment is given. The process of displaying on accounting accounts the write-off of tax credit for tax documents that were not received from counterparties before the deadline for registration is highlighted. The process of accounting for the tax credit for value-added tax when performing other operations (settlements with accountable persons for the funds issued in the sub-report; import of tangible assets; services received from a non-resident in the customs territory of Ukraine; receiving an object under financial leasing) has been disclosed. It is proposed to improve the analytical accounting of the tax credit for value added tax. The procedure of electronic administration of value added tax and the procedure of registration of incoming tax documents in the ЕРПН are highlighted.
Goal. Elucidation of the accounting display of the tax credit for the value added tax and the development of proposals for the introduction of analytical accounts for the detailed accounting of the investigated tax.
Method (methodology). General scientific methods (analysis, synthesis, induction and deduction), empirical theoretical (formalization, hypothetical) and empirical methodological methods of research (calculation-analytical, implementation of results in practical activities, reporting display of economic activity).
The results. For the purpose of reliable accounting display of information regarding the tax credit for the value added tax, it is proposed to display the operations, conditional formation of the investigated tax in the section of the following analytical accounts: 6441 "Tax credit confirmed"; 6442 "Tax credit not confirmed"; 6443 "Tax credit for prepayment"; 6444 "Tax credit deferred"; 6445 "Adjustable tax credit". This approach will allow for more accurate control of tax settlements with counterparties and to compare unconfirmed (expected) and confirmed VAT, and thus effectively manage obligations to the budget.
PENGARUH ANALISIS JABATAN TERHADAP KINERJA PEGAWAI PADA SEKRETARIAT DAERAH KABUPATEN PASER
Authors: Alfansyah  , Dian Herdiana  , Sudirah
Published: October 2023

This study aims: (1) to analyze the effect of job description on employee performance at the Regional Secretariat of Paser Regency; (2) To analyze the effect of job specifications on employee performance at the Regional Secretariat of Paser Regency; (3) To analyze the effect of job descriptions and job specifications on employee performance at the Regional Secretariat of Paser Regency. This study uses an explanatory research method with a quantitative approach. Sampling of the population from the Regional Secretariat of Paser Regency was determined using the slovin formula with an error rate of 10% and obtained a total sample of 64 respondents. Data collection techniques used are questionnaires and documentation with descriptive analysis methods, Validity test, regression equation test, correlation coefficient test and determination, simultaneous f test and t test. The results of the constant multiple linear regression equation test of 0.183 has meaning  that employee performance will stay as big as 0.183 if variable job description  (X1) and specification position (X2) constant or fixed . coefficient correlation r is as big as 0.954 numbers this have meaning  that connection Among job description (X1) and specification position (X2) with employee performance is very strong . There is an effect of job description and specification position against performance on District Regional Secretariat Pasers can be accepted.
Effect Inulin Addition on The Proximate Content of Low Glycemix Index Growol Cookies
Authors: Sari Puspita Mardika , Puspaningtyas Desty Ervira , Styaningrum Silvia Dewi , Nidyarini Anita , Anita Tirza Frelly
Published: October 2023

Background: Growol is traditional fermented cassava which potentially developed as snack for diabetic patient. Previous study found that modification of growol cookies with addition of inulin were decreased glycemic index and glycemic load. However, information nutrition content of this modification were not known yet. Purpose: This study examined the effect of addition inulin on proximate content of growol cookies. Method: Observational laboratory of three formulas consists of addition with 5 gram inulin (A); 10 gram inulin (B); and control/ without inulin (C). Nutrition content of growol cookies were analyzed by using proximate analysis, consists of water and ash (thermogravimetri); protein (Kjeldahl); fat (Soxhlet); and carbohydrate (by difference). Data were analyzed using SPSS software with ANOVA followed LSD for ash, protein, and carbohydrate, while fat and water content were using Kruskal Wallis. Results: There were significant differences of proximat content between control group (growol cookies) and its modification (growol cookies with inulin addition) (p<0,001). Modification of growol cookies with inulin addition significantly decrease calorie (p<0,001) and fat (p=0,001) content, as well as increase protein content (p<0,001). Conslusion: Addition of inulin affected on decreased of calorie and fat content, also increased of water, ash, protein and carbohydrate content. Development and evaluation in scale up production were needed to fullfill the requirement for SNI standart of cookies.
Il punto sulla compatibilità delle “freezing injunction” con l’ordine pubblico italiano (App. Roma, 1 marzo 2023)
Authors: Grassi Michele
Published: October 2023

Massima
Ai fini del riconoscimento di una sentenza straniera, pronunciata dal giudice del Baliato di Guernsey in una causa di risarcimento dei danni derivanti dall’inadempimento di un mandato di riorganizzazione di società riferibili a un trust, la possibile violazione dell’ordine pubblico processuale italiano per effetto di misure cautelari adottate in altro ordinamento deve essere verificata in concreto. Nel caso in esame, la freezing injunction e il disclosure order adottati nell’ambito del procedimento straniero non comprimono in modo manifesto e smisurato il diritto al contraddittorio, potendosi piuttosto individuare in alcune loro caratteristiche finalità del tutto simili e sovrapponibili a quelle perseguite nell’ordinamento italiano, sebbene raggiunte con modalità diversificate. Egualmente, uno dei parametri con cui valutare detti strumenti è l’esigenza di consentire la circolazione delle sentenze in ambito europeo, con la conseguenza che seppure gli ordinamenti scelgano di attuare con modalità diverse strumenti cautelari e sanzioni coercitive indirette, ciò di per sé non determina una disparità delle armi tra le parti.
Imposte in misura fissa sul passaggio dei beni a nuovo trustee (Cass., 28 febbraio 2023, n. 6049)
Authors: Monaci Andrea
Published: October 2023

Massima
L’atto di revoca e nomina del trustee è esente da imposizione proporzionale in quanto la sostituzione del trustee non configura alcun trasferimento in favore del suo successore, così come nessun trasferimento di ricchezza si è realizzato al trasferimento formale dei beni al primo trustee.
Revocatoria dell’atto di conferimento di beni in trust: il vademecum del Tribunale di Milano (Trib. Milano, 23 gennaio 2023)
Authors: Buffoni Marta
Published: October 2023

Tesi
Quando l’azione revocatoria è diretta contro un atto di conferimento beni in trust, l’interpretazione dell’art. 2901 cod. civ. deve essere modellata sui caratteri specifici di questo istituto. Ciò sia con riferimento all’individuazione dei legittimati passivi (che sono il debitore ed il trustee), sia con riguardo all’oggetto della domanda (che è rappresentato dall’atto di conferimento, non da quello istitutivo, essendo, quest’ultimo, un mero atto programmatorio). Va eseguita, poi, la chiamata in giudizio dei beneficiari. Quali soggetti direttamente interessati alla buona amministrazione dei beni in trust, essi sono litisconsorti necessari, indipendentemente dai loro rapporti – onerosi o gratuiti – con il disponente. Con riguardo, infine, alla prova dalla scientia fraudis del debitore, l’onere di prova in capo al creditore si atteggia diversamente a seconda che l’atto dispositivo sia compiuto precedentemente o successivamente all’insorgenza del credito. Nel primo caso sarà sufficiente dimostrare il dolo generico; nel secondo sarà necessario provare il dolo specifico, ossia l’intenzione del debitore di danneggiare il creditore futuro.
The author’s view
If the revocatory action is directed against a transfer of assets to a trust, art. 2901 of the Civil Code will be construed taking into account the specific characteristics of the trust in question. Attention must be paid both to the identification of the sueable persons (who are both the settlor-debtor and the trustee) and to the petitum (which concerns the deed of transfer and not the declaration of trust). Then summons must be served on the beneficiaries: as interested in the good administration of trust assets, they are compulsory joint parties, regardless of their relationship with the settlor. With regard to the proof of the settlor-debtor’s scientia fraudis, the proof’s burden on the creditor diverges depending on whether the deed of transfer is performed either before or after the inception of the credit. In the first case it will be sufficient to demonstrate a generic intent; in the latter it will be necessary to prove an intention to damage the future creditor.
La giurisdizione sull’azione di nullità di un contratto di conto corrente con una banca svizzera stipulato in Italia e la disciplina speciale a tutela del consumatore (Cass. 12 aprile 2023, n. 9782)
Authors: Maoli Francesca
Published: October 2023

Tesi
Nell’ambito dell’azione di nullità di due contratti di conto corrente conclusi presso una banca svizzera, l’uno intestato personalmente al trustee (domiciliato in Italia) e l’altro intestato al trust, la competenza giurisdizionale spetta al giudice dello Stato di domicilio del consumatore, qualora l’istituto bancario abbia diretto la propria attività verso tale Paese ai sensi dell’art. 15, par. 1, lett. c) della Convenzione di Lugano del 2007 in materia civile e commerciale. Qualora sussista un rapporto di dipendenza tra i due contratti, di modo che la nullità del conto corrente intestato al trustee è suscettibile di estendere i propri effetti al conto intestato al trust, la questione di giurisdizione deve essere valutata rispetto al primo contratto.
Il requisito della “direzione dell’attività” verso lo Stato membro di domicilio del consumatore, sulla scorta della giurisprudenza della Corte di giustizia dell’Unione europea relativa alla corrispondente disciplina di cui al regolamento (CE) n. 44/2001 (oggi regolamento (UE) n. 1215/2012), deve ritenersi soddisfatto anche nell’ipotesi in cui il commerciante/professionista si sia avvalso di agenti o mediatori che presentino con esso un collegamento adeguatamente stretto o, a vario titolo, una connessione sostanziale (ancorché non formale).
The author’s view
In the context of an action for nullity of two current account contracts concluded with a Swiss bank, one in the personal name of the trustee (domiciled in Italy) and the other in the name of the trust, jurisdiction lies with the court of the consumer’s state of domicile, if the banking institution has directed its activities to that country pursuant to Article 15(1)(c) of the 2007 Lugano Convention on Civil and Commercial Matters. If there is a relationship of dependence between the two contracts, so that the nullity of the current account in the name of the trustee is likely to extend its effects to the account in the name of the trust, the question of jurisdiction must be assessed with respect to the former contract.
The requirement of the “direction of the activity” to the Member State of the consumer’s domicile, on the basis of the case law of the Court of Justice of the European Union relating to the corresponding regulation in Regulation (EC) No. 44/2001 (now Regulation (EU) No. 1215/2012), must be deemed to be satisfied even where the trader/professional has used agents or brokers who have a suitably close connection with it or, in various ways, a substantial (albeit not formal) connection.
The verification of quality indicators in MRI (automatic analysis vs manual analysis of the images of a standard phantom)
Authors: Gusella Stella , Gava Marcello , Marchetto Giovanni
Published: October 2023

After the entry into force of the Ministerial Decree 10/08/2018 and subsequent Ministerial Decree 14/01/2021 which determine the need to specify in the Magnetic Resonance Safety Regulation the methods and frequency provided for the quality checks, a corporate RM quality assurance program has been realized and attached to the Safety Regulations itself. After a review of the indications in the literature, the PRO-Project PRO-MRI phantom built following the criteria and requirements of the ACR was identified.
Images were acquired with standard SpinEcho sequences (T1-T2 weighted) verifying the Uniformity – Ghosting – geometric distortion – spatial resolution – low contrast resolution – slice positioning accuracy – layer thickness – SNR (FAT-WATER) indicators.
The images were analyzed automatically using the Pro-Project Pro-Control software and manually using the ImageJ software.
The results highlighted the need for a very accurate positioning of the phantom inside the reel to overcome problems of non-recognition of the inserts in the automatic analysis and the appearance of artifacts.
The conclusions from the automated analysis were then compared with the manual measurements.
The checks showed an overlap between the two sets of analyzes but also the evidence that these checks fail to bring out, from the point of view of the pass/ fail criteria, the real quality of the images acquired.
The MR safety expert, in agreement with the Physician Responsible for Clinical Safety, is considering decreasing the range of acceptability of some limits suggested by the documentation with particular regard to artifacts (ghosting).
Incidence of COVID-19 accidents among healthcare workers OO.RR. Vittoria Comiso
Authors: D’Arrigo Angela , Costanza Agnese Maria , Drago Giuseppe , Algieri Giuseppe , Di Natale Giovanni
Published: October 2023

The infections at work from Covid-19 reported to Inail as of August 31 are 52,209. Information relating to harmful events was obtained from the analysis of the INAIL files and from the certificates of the competent doctor.In the period from April 2020 to January 2021, 72 accidents involving employees of the P.O. Guzzardi di Vittoria, infected with coronavirus (SARS-CoV-2).The beginning of the epidemiological wave among employees was found in a crescendo that goes from the middle of which goes from mid-October 2020 to the end of November 2020, divided as follows: 43% with the beginning of an injury in the second half of October 2020,33.3% in the first ten days of November, and significant reduction of 15.27% in the first ten days of December to then witness a further reduction in the number of cases in January 2021, equal to 5.5%.The days of illness attributable to the COVID infection gave an average of no. 32 days with a disastrous outcome only by chance. The observational analysis is aimed at studying the incidence of COVID-19 accidents among employees who have served in the COVID assistance modules, specifically U.O. Medicine-COVID, U.O. First Aid, Pre-triage Area, U.O. Radiology, equal to 29 injuries (40.3%).The percentage indicators that emerged from the epidemiological survey, essential for arriving at assessments on containment measures relating to the world of hospital work, made it possible to highlight not a few points for reflection and appropriate, if not due, changes to the work organization.
Biomechanical models in the lower-limb exoskeletons development: A review
Authors: Firouzi Vahid , Seyfarth Andre , Song Seungmoon , stryk oskar von , sharbafi maziar ahmad
Published: October 2023

A comprehensive review of the applications of the biomechanical gait models in the development of lower-limb exoskeletons.
ANALISIS RESIKO KESELAMATAN DAN KESEHATAN KERJA DENGAN MENGGUNAKAN RISK ASSESSMENT PADA DOCK SYSTEM AIRBAGS DI PT. MERANTI NUSA BAHARI BALIKPAPAN
Authors: Noeryanto Noeryanto , Siboro Impol , Widodo Agung Subaki
Published: October 2023

Analisis bahaya merupakan bagian dari program keselamatan dan kesehatan kerja untuk mengetahui bahaya yang ada pada setiap tahapan pekerjaan yang dilakukan, sehingga dapat dilakukan pengendalian dari bahaya dan risiko yang ada untuk mencegah terjadinya kecelakaan kerja. Tujuan dari penelitian ini adalah untuk mengetahui apa saja bahaya yang dapat ditimbulkan terkait pekerjaan docking kapal dengan menggunakan sistem airbag dan pengendalian dari bahaya tersebut dengan menggunakan metode Hazard Identification Risk Assesment and Risk Control. Metode penelitian yang digunakan oleh peneliti adalah menggunakan metode kualitatif yang bersumber dari AS/NZS 4360. Lokasi dan waktu penelitian adalah PT. Meranti Nusa Bahari dan obyek penelitian berupa airbags, dan pekerja pada saat docking kapal. Hasil penelitian yang diperoleh dari analisis bahaya pada pekerjaan docking kapal memiliki 4 tahapan proses menggunakan metode Hazard Identification Risk Assessment and Risk Control, dengan nilai 60% pekerjaan docking kategori Sangat tinggi, 44% pekerjaan docking kategori besar dan dapat diterima 20% pekerjaan docking dari 15 bahaya dan risiko pada proses pekerjaan docking kapal menggunakan sistem airbag.

Kata kunci : Airbag, Analisis bahaya, Docking kapal
ANALISIS PENGELOLAAN PENYIMPANAN BAHAN BAKU MENTAH RESTORAN THE KOREAN EATERY DI BALIKPAPAN
Authors: Setyawati Nur Falah , Maslina Maslina , Apiliani Irma Wulan
Published: October 2023

Penyimpanan bahan baku mentah yang baik dan bersih dan pencatatan yang baik dari pekerja restoran merupakan standar dari peraturan menteri kesehatan RI tentang higiene dan sanitasi jasa boga. Penelitian ini adalah penelitian kombinasi antara Kualitatif dan kuantitatif. Jumlah sample pada penelitian ini sebanyak 2 sample. Pengambilan data sample ini melalui wawancara dan observasi. Data analisis di gunakan untuk menghitung persentase dari hasil observasi. Hasil dalam penlitian ini menunjukkan 80% pengelolaan penyimpanan bahan baku makanan di restoran The Korean Eatery memenuhi standar dari Permenkes RI No.1096/Menkes/per/VI/2011. Dan hasil lain dari penelitian ini adalah menunjukkan 20% dimana pengelolaan Penyimpanan bahan baku mentah di restoran tersebut tidak sesuai dengan Permenkes. Ketidaksesuaian tersebut antara lain adalah tidak adanya kegiatan First in First out dan Kelembaban ruangan yang terlalu lembab.Hasil penelitian menunjukan bahwa 80% sesuai dengan Permenkes dan 20% tidak sesuai adalah tidak adanya first in first out dan suhu ruangan yang lembab.