bluuebunny/crossref_metadata_2025 huggingface dataset:
The architecture of the sports tribunes of the Second Polish Republic in the interwar period, 1919−1939
Authors: Kocki Wojciech
Published: January 2023

The tribunes are a group of sports facilities accompanying many sports facilities of various disciplines. These objects had many types of architectural forms, from small-scale wooden structures, through medium-sized steel structures, to large brick and reinforced concrete structures. The tribunes, depending on the rank of the sports facility, were designed as open or roofed. In some buildings, the function of the audience was combined with the back of sanitary rooms, cloakrooms, cash registers, entrances, restaurants, etc. Many of these buildings played a representative role. The stands built in the interwar period were one of the first facilities of this type. The later projects of the tribunes referred in their function and form to the examples from the Second Polish Republic.
Mieszkania dla młodych – nowe idee
Authors: Tokajuk Andrzej
Published: January 2023

W niniejszym artykule przedstawiono wyniki badań prowadzonych na Wydziale Architektury Politechniki Białostockiej. Celem badań było opracowanie koncepcji dostępnej zabudowy mieszkaniowej dla osób młodych, przy zaimplementowaniu modułowej metody realizacji takich struktur mieszkaniowych. Jako metody pracy przyjęto „research by design” oraz metodę analityczną, którą wykorzystano do analizy literatury dotyczącej współczesnych standardów mieszkań dostępnych i struktur modułowych. Wybór technologii modułowej był podyktowany koniecznością obniżenia kosztów wznoszenia budynków i struktur mieszkaniowych oraz aspektami energooszczędności i zrównoważonego rozwoju.
Bimbingan dan Penyuluhan Inovasi Media Pembelajaran untuk Guru-Guru SMP Se-Komisariat Telukjambe Karawang
Authors: Sutirna  , Suntoko  , Effendi Beben Zuber , Mukhtar Umar , Nurasiah Yayah
Published: January 2023

The purpose of this service activity is to provide motivation with the aim of relying on boring, tedious, and frightening learning methods through the total use of internet-based learning media. The technique of enforcing network provider is withinside the shape of Work Shop Guidance and Counseling on Learning Media Innovations for Teachers on the Telukjambe Karawang Commissariat. The topics of the provider had been the lecturers of the Public and Private Middle Schools of the Telukjambe Commissariat, Karawang Regency. The provider tool used is a questionnaire approximately motivation in enforcing using net media as an innovation in gaining knowledge of. The effects of this provider had been obtained, namely (1) The belief of instructors in developing gaining knowledge of media turned into commonly very enthusiastic, however wished the guide of centers and infrastructure, (2) The motivation for innovation of instructors in developing gaining knowledge of media turned into very enthusiastic, (3) The motivation to put into effect the coaching and gaining knowledge of method via gaining knowledge of media improvements, it seems that nearly 1/2 of of them said that they had been prepared to perform improvements withinside the gaining knowledge of method, and (4) the incentive for gaining knowledge of improvements to be made into medical writings, evidently this nevertheless has a tendency to now no longer but provide an positive signal.
Augurandoci che sia un buondì
Authors: Serianni Luca
Published: January 2023

Molti nostri corrispondenti pongono quesiti sulla formula di saluto Buondì (Buon dì): si deve scrivere come un'unica parola o come due parole distinte? è un regionalismo meridionale? è un'espressione in disuso? è adeguato dire Buondì invece di Buongiorno salutando una persona che ha un ruolo superiore nel rapporto di lavoro?
Acid Dye Dyeability and Finishing Effect of Oak Wood for Indoor Interior Use
Authors:   Chungbuk National University, Research Institute of Human Ecology, Cho Hang-sung , Shim Eui-jin
Published: January 2023

Background/Objectives: In this study, we compared and analyzed the dye ability of oak-patterned materials with acid dyes, and evaluated their performance as interior materials. Use of processed timber can help reduce environmental damage and the economic burden of resources (important problems with use of raw timber) and can meet the needs of various fields where the sensibility of raw timber is required. Veneer wood is positioned as a high-value-added product due to its luxury and beauty, and it is used in various fields as a building-related material, such as interior decoration, furniture, flooring, building interior materials, and lumber. Dyeing is necessary to enhance the aesthetic appearance of this pattern and to expand its use.
Methods: As the wood used in the experiment, American red oak, which has marketability in the market, was selected. The spectral reflectance of each wavelength band was measured using spectrophotometer to evaluate the apparent concentration and dyeability of the dyed and fixed samples. Durability was evaluated by measuring rubbing and light fastness.
Results: The oak pattern was dyed with 3 types of acid dyes and a comparative analysis was performed. The most suitable conditions are 95℃, 3 hours, and 3% o.w.f. In addition, evaluating resilience to daylight fastness, resilience to rubbing, fire resistance, and flame retardance, yielded results suitable for use as an interior material.
Conclusion/Implications: It was confirmed that veneer can be dyed with acid dyes and used. It is hoped that this study will be used as basic data for dyeing veneer with acid dyes and synthetic dyes in the future. The results of this research are expected to contribute as basic data for the dyeing process of synthetic dyes.
Diagnosing and Suggesting Improved Remuneration Education System for the Welfare Personnel Catering to the Disabled in Accordance with Changes in Disability Policies
Authors:   Chungbuk National University, Research Institute of Human Ecology, Yoon Sang-yong
Published: January 2023

Background/Objectives: Under the rapidly changing service paradigm for the disabled, this study aims to present improvement measures to update the remuneration education and training system for welfare personnel to ensure that they can effectively utilize their professional capabilities to maintain the expertise required to satisfy the needs of the disabled.
Methods: The method followed herein is a nonsystematic literature study, a qualitative secondary research method, used to analyze primary literature such as academic journals, research reports, and Internet data of government and private institutions in depth.
Results: Analysis results reveal that although various curricula for welfare personnel for the disabled are being used in the public and private sectors, the lack of quality education, lack of connection between curricula, and the focus on irregular education are inherent problems therein.
Conclusion/Implications: To improve the remuneration education system for welfare personnel for the disabled, first, a core of their competencies should be established along with the principles and values that should be applied to the welfare practice process to be followed for the disabled. Second, the curriculum pertaining to services for the disabled in the public sector should be strengthened. Third, professional instructors must be trained to guarantee the quality of the curriculum . Finally, diversify both the online and field-led curricula.
Penerapan Metode Failure Mode, Effect Analysis, dan 5W1H untuk Menurunkan Reject pada Mesin Rolling Tiga di PT XYZ
Authors: Alma Boby , Sodikun Sodikun
Published: January 2023

Perkembangan teknologi yang cepat merupakan salah satu faktor yang mempengaruhi kemajuan dunia industry. Salah satu yang terpenting dalam produksi disebuah perusahaan ialah sebuah mesin, jika sebuah mesin itu baik proses produksinya pun akan berjalan dengan baik. PT. XYZ industry yang bergerak dibidang manufaktur yang memperoduksi berbagai jenis baut. Dalam melakukan kegiatan produksi PT. XYZ menggukana mesin rolling untuk proses membuat ulir baut. Mesin rolling setiap bulannya dalam perjalanan produksi ada masalah reject yang tinggi yaitu bentuk ulir yang tidak sesuai dengan standar. Penelitian ini dikasud kan untuk mengetahui nilai Overall Equipment Effectivenesss (OEE), mengetahu penyebab yang sering terjadi dan membuat usulan perbaikan. Dari hasil penelitian ini didapatkan bahwa rata-rata mesin rolling 3 ini masih dibawah standar Word Class OEE (85%) dan berdasarkan FMEA, rendahnya nilai OEE tersebut disebabkan oleh berbagai faktor salah satunya metode dengan nilai RPN 448 yaitu pisau pemotong rusak. Sebaiknya membuat jadwal pengecekan komponen mesin yang rutin dilakukan agar terhindar dari pisau pemetong rusak. PT. XYZ menetapkan penjadwalan pengecekan komponen dan pemeliharaan mesin secara berkala.
Analisis Risiko Penyebaran Covid-19 Melalui Fasilitas dan Kegiatan di Universitas Sahid Menggunakan Metode HIRADC
Authors: Atmariyani Siti Azahra I. , Sukwika Tatan , Gusdini Ninin
Published: January 2023

Coronavirus Disease 19 (COVID-19) is an infectious disease caused by acute respiratory syndrome coronavirus 2 (SARS-CoV-2). Facilities and activities at Sahid University Jakarta have the potential to spread Covid-19, so an assessment of the risk and hazard control level is carried out. This study aims to identify activities that have the potential to spread COVID-19, assess the level of risk of spreading COVID-19, and determine controls for the risk of spread and transmission at Sahid University. The probability and impact assessment method for 16 activities with 34 variables uses the Hazard Identification, Risk Assessment, and Determining Control (HIRADC) method. Processing the data to obtain results, variable risk 15%, high, low risk 6%, and 79% moderately high risk. The study's conclusion found that the main activities that potentially spread the Covid-19 virus are face-to-face lectures, administration, finance, and laboratory learning. Measures to control the risk of transmission through engineering and reorganization of work, administrative controls, and use of PPE. The research suggests that each need be aware to remind each other and carry out obligations in the health protocol for the sake of realizing a Covid-19 free environment at Sahid University Jakarta and its surroundings.
Thyroid Dysfunction among the Patients with Critical COVID-19
Authors: Ozportakal Hande , Menekse Sirin , Altinay Ece , Ogus Halide , Kirali Kaan
Published: January 2023

Objective: Since the angiotensin-converting enzyme (ACE) is the functional receptor for SARS-CoV-2, predominantly expressed by the alveoli, SARS-CoV-2 primarily involves the lungs. Aside from the lungs, ACE is expressed in other organs, including the thyroid gland. This study aimed to evaluate the incidence of thyroid dysfunction (TD) in patients admitted to the intensive care unit (ICU) with critical COVID-19, with inflammatory markers and disease severity, compared to patients with normal thyroid function.

Materials and Methods: This retrospective study included 52 patients admitted to the ICU with PCR-confirmed critical COVID-19 between April 2020 and September 2021. Thyroid function tests were obtained within the first three days after ICU admission. TD was defined as the detection of any abnormal level in thyroid-stimulating hormone (TSH), free thyroxine hormone (FT4), and free triiodothyronine hormone (FT3). None of the patients had a prior history of thyroid disease or received medications related to thyroid diseases.

Results: TD was detected in 34 patients (65.4%). The majority of patients (67%) required extracorporeal membrane oxygenation (ECMO), with a higher frequency in patients with TD (74%). Patients with and without TD were similar concerning age, gender, and the need for ECMO. Patients with TD had significantly decreased levels of TSH, FT3, and FT4 (p=0.002, <0.001, =0.005, respectively); a significantly greater acute physiology and chronic health evaluation II (APACHE-II) score (p=0.048); a significantly higher white blood cell count (p=0.031) and elevated levels of procalcitonin (p=0.003), C-reactive protein (p=0.049) and cardiac troponin T (p=0.025). Other parameters, such as ICU stay, sequential organ failure assessment [SOFA] score, and mortality, did not differ significantly (p=0.449, p=0.315, p=0.142, respectively).

Conclusion: Our findings suggest that patients admitted to the ICU with critical COVID-19 are at an increased risk for the development of TD, which should also be taken into account in relation to inflammatory markers, cardiac troponin T levels, and APACHE-II scores.

Keywords: COVID-19, thyroid dysfunction, euthyroid sick syndrome, inflammatory markers, cardiac troponin T, APACHE II score
Vector-borne Endemic Viral Infection in Antalya Region: Sandfly Fever
Authors: Ozkaraman Yusuf , Seyman Derya , Seremet-Keskin Aysegul , Deniz Mustafa , Adıguzel Zafer
Published: January 2023

Objective: Sandfly fever (SF) is a self-limited vector-related viral infection caused by the SF virus and is spread by phlebotomine sandflies (PSF). Fever, headache, myalgia, arthralgia, loss of appetite, weakness, nausea, and vomiting are the most common symptoms. Laboratory findings include leukopenia, thrombocytopenia, and elevated liver transaminase enzymes. We aimed to examine the demographic, clinical, and laboratory data of patients who were followed with SF diagnosis.

Methods: Patients who were followed with SF diagnosis in our hospital between January 2011 and December 2018 were included. The data were obtained retrospectively.

Results: A total of 64 patients were included in the study. The mean age was 33.1 ± 9.7(min:19-max:58) years and 35(54.7%) of them were male. Although 53.1% had a history of contact with PSF, 92.2% had a bite mark. 91.6% of the patients were living on the ground and first floor. Fever was the most common symptom in 95.3% of the patients; 89% had myalgia-weakness, 79.6% had a headache, and 50% had a conjunctival rash. Increased transaminase enzyme levels were observed in approximately 93% of the patients. The average of ALT and AST were 284.7 U/L and 243.5 U/L, respectively. Leukopenia was observed in 79.6% (51/64) of them, and thrombocytopenia in 78% (50/64). CK elevation was 54% ratio (35/64). Samples were tested from 19 patients for the serological diagnosis of SF. IgM was positive in 15 (78.9%) of 19 patients and negative in 4(21%) patients. IgG was positive in 10 (52.6%) of 19 patients. Both IgG and IgM were positive in 9 patients. Only IgG positivity was detected in one patient.

Conclusion: SF should be considered in patients presenting with complaints such as fever, headache, muscle joint pain, nausea-vomiting, redness in the eyes, leukopenia, thrombocytopenia, elevated transaminase enzyme, CK level, and living in or having a history of travel to subtropical regions, especially during the summer season and a history of PSF contact.
Theoretical and experimental research of two-chamber pneumatic suspension with air damping
Authors:   Chernyshov K.V. Novikov V.V. Pozdeev A.V. Chumakov D.A.
Published: January 2023

A mathematical model of a two-chamber air suspension with internal air damping is described, and the results of theoretical and experimental studies of the vibration-protective properties of a two-chamber air suspension with internal air damping are presented.
Keywords: pneumatic suspension, air damper, internal air throttling, air spring, pressure, chamber, volume, sprung mass, resonance.
nvv_60@mail.ru
Peculiarities of balancing in-line two and four-cylinder piston engines
Authors:   Gusarov V.V. Apelinskiy D.V. Val’ekho Maldonado P.R.
Published: January 2023

The balancing of the kick reactive torque (KRM) in in-line two- and four-cylinder internal combustion engines is considered. It is shown that these internal combustion engines can be balanced by a special arrangement of the axes of the balancing shafts, which ensure the balance of the inertia forces of reciprocating moving masses. With the help of the developed programs, a comparative analysis of the possibilities of balancing the kick reactive torque with different layouts of the balancer shafts for the considered internal combustion engines was carried out. It is established that this balancing method is the most effective for two-cylinder internal combustion engines. The expediency of developing devices for regulating the position of the balance shafts axes is shown.
Keywords:
in-line two-cylinder and four-cylinder internal combustion engines, balance, balance shaft, kick moment.
gusarov39@yandex.ru, apelinskiy_mami@mail.ru, prvm@rambler.ru
PENENTUAN JUMLAH TENAGA KERJA OPTIMAL BERDASARKAN WAKTU BAKU PADA PROSES PRODUKSI BATIK CAP DI WORKSHOP BATIK KARAWANG
Authors: Nana Rahdiana  , Ari Kusumawardani
Published: January 2023

Workshop Batik Karawang merupakan salah satu UKM batik tradisional yang memproduksi batik cap dan batik tulis, dengan berbagai jenis motif khas Karawang. Strategi produksi yang dijalankan yakni make to order, belum  ada pedoman waktu produksi untuk setiap stasiun kerjanya. Pada bulan Januari 2020 jumlah pesanan batik yang diterima sudah masuk antrian produksi bulan Juli 2020, dengan kata lain sudah terjadi penumpukan pesanan dengan antrian 7 bulan. Jika hal ini terus dibiarkan, dapat memiliki dampak buruk pada UKM tersebut. Tujuan dari penelitian ini adalah untuk menentukan waktu baku dan jumlah tenaga kerja optimal pada setiap tahapan proses, dengan menggunakan metode pengukuran waktu langsung “metode jam henti”. Dari hasil penelitian dan perhitungan didapatkan waktu baku untuk masing-masing stasiun kerja, yaitu pemotongan 2,05 menit, pengecapan 34,03 menit, pewarnaan 22,10 menit, penglorodan 10,12 menit, dan Pengemasan 8,11 menit. Dan usulan tenaga kerja yang optimal untuk masing-masing stasiun kerja adalah pemotongan 1 orang, pengecapan 4 orang, pewarnaan 3 orang, penglorodan 2 orang, dan pengemasan 1 orang.

Kata Kunci: metode jam henti, waktu baku, tenaga kerja

 

Workshop of Batik Karawang is one of UKM traditional batik that produces stamp batik and written batik, with various types of typical motifs (legacy) from Karawang. The production strategy undertaken for making orders, there is no production schedule for each work station. In January 2020 the number of batik orders received had entered the queue in July 2020, in other words there had been a buildup of orders with a queue of 7 months. If this continues, it can have a bad impact on the UKM.

 

The purpose of this research is to determine the optimal standard time and workforce at each stage of the process, using the direct time measurement with stopwatch time study. From the results of research and calculations obtained standard time for each work station, ei cutting 2,05 minutes, tasting 34,03 minutes, coloring 22,10 minutes, washing 10,12 minutes, and packaging 8,11 minutes. And the optimal workforce proposal for each work station is cutting 1 people, tasting 4 people, coloring 3 people, washing 2 people, and packing 1 people.

Keywords: stopwatch time sudy, standard time, manpower
ANALISIS GAYA PADA SILINDER UNTUK ALAT ANGKUT TIPE HYDRAULIC SCISSOR LIFT KAPASITAS 1.000 KG
Authors: Ana Fitriani  , Muchammad Chusnan Aprianto  , Mochamad Abdul Muftinur  , Dadang Amir Hamzah
Published: January 2023

Penelitian ini bertujuan untuk menganalisis gaya yang bekerja pada bagian silider pada perancangan alat angkut dengan tipe scissor lift yang saat ini banyak digunakan di dunia industri. Alat yang dirancang mampu mengangkat beban 1000 kg berdasarkan perhitungan menggunakan standar ANSI MH29.1-2012. Selain dirancang secara perhitungan manual, simulasi model juga digunakan untuk mengkonfirmasi hasil perhitungan secara manual. Berdasarkan hasil perhitungan diperoleh gaya silider pada posisi terendah sebesar 23.641,74 N. Selain itu, beban gaya silider pada posisi tertinggi sebesar 74.473,03 N. Berdasarkan hasil perhitungan tegangan manual yang didapat dapat disimpulkan bahwa tegangan yang dihitung tidak melebihi tegangan normal yang diijinkan sehingga desain scissor lift kapasitas 1.000 kg berdasarkan standar ANSI MH29.1-2012 dinyatakan bisa dibuat untuk difabrikasi.
EVALUASI KEKUATAN UJI TARIK PADA PROSES PENGELASAN BUSUR LISTRIK BEDA MATERIAL SPHC DAN S30-C
Authors: Abdurahman  , Sukarman  , Apang Djafar Shieddieque  , Safril  , Dibyo Setiawan  , Nana Rahdiana
Published: January 2023

Paper ini membahas tentang pengaruh pengauh parameter pengelasan busur listrik (shielded metal arc welding-SMAW) terhadap kekuatan pengujian tensile strength. Proses pengelasan shielded metal arc welding merupakan salah satu teknik penyambungan logam yang banyak digunakan. Pada proses pengelasan, beerapa variable yang harus diperhatikan adalah penggunaan kuat arus pengelasan, voltase/tegangan dan diameter filler yang digunakan. Penelitian ini menggunakan metode ekperimental dengan menggunakan material baja carbon rendah SPHC dengan ketebalan 3.0 mm yang digabungkan dengan matrial S30-C. Peneitian dilakukan dengan menggunakan mesin las dengan input power 4.6 kVA. Hasil pengujian mengkonfirmasi bahwa nilai tensile strength tertinggi dicapai pada penyetingan parameter pengelasan kuat arus 135 A, tegangan/ voltase 8 volt dan diameter filler 3.2 mm didapatkan nilai tensile strength tertinggi yaitu 481.74 N/mm2. Sedangkan untuk nilai tensile strength terendah dicapai pada penyetingan pengelasan kuat arus 110 A, tegangan/ voltase 9 volt dan diameter filler 3.2 mm dengan nilai 232.21 N/mm2.
TRADITIONAL AND SPECIFIC FORMS OF FINANCING INNOVATION IN THE REAL SECTOR OF THE ECONOMY
Authors:   Saint Petersburg State University of Aerospace Instrumentation, Saint Petersburg, Russia, Luneva Evgeniya I.
Published: January 2023

One of the promising areas of the economy in recent decades is innovation. To date, a significant advantage in the economic environment has been given to developments in the field of innovation. The development of new innovative projects and technologies, as well as the results of scientific research, come to the forefront in the confrontation between states. But the financing of innovation activities in the Russian Federation is one of the primary difficulties faced by scientific and innovative organizations. This article discusses the traditional and specific forms of financing innovation in the real sector of the economy. The positive and negative aspects of each of the forms are given. Also given are examples of factors for the most effective management of innovation activities and recommendations for the effective use of forms of financing.
NEW OPPORTUNITIES TO EASE THE TAX BURDEN OF SMALL BUSINESSES
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Topchi Julia A.
Published: January 2023

The article explores new opportunities to ease the tax burden of citizens registered as an individual entrepreneur and not using the labor of employees, and citizens who are not registered as such and do not pay tax on their income. These opportunities are realized thanks to the introduction on a pilot basis of a new special regime “Tax on professional income”, calculated for the period until December 31, 2028. For three and a half years (2019–06/30/2022). The number of self-employed citizens exceeded 5.2 million people.
FORMATION OF A COST ACCOUNTING SYSTEM MODEL FOR CONSTRUCTION ORGANIZATIONS
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Algabin Ayman
Published: January 2023

The article discusses the concept and model of the accounting system, as well as its place in the information system of a modern organization. Based on this, a model of the accounting system was developed in relation to cost accounting in construction organizations, as well as specific features of this system were presented. Based on the principles of a general systematic approach, the principles of forming information about costs in the accounting of organizations in the construction industry are determined. The author comes to the conclusion that the cost accounting system of organizations in the construction industry differs from the standard one. These features are due to the need to compile specific documentation, the presence of specific cost items, as well as a clear justification of their volumes in the established norms.
PROBLEMS OF DISCLOSURE OF INFORMATION IN CORPORATE ACCOUNTING STATEMENTS, TAKING INTO ACCOUNT PERMISSIBLE RESTRICTIONS
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Kozhukhov Vladimir L. , Korchagina Lyudmila M. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: January 2023

Completeness and reliability of corporate accounting information are critical requirements that largely determine the quality of management and financial decisions made on its basis. Accounting legislation, as well as corporate legislation, establish rather strict requirements and define in detail the criteria for assessing the completeness and reliability of financial disclosure. However, recently, a significant methodological and institutional innovation has been made in the Russian regulatory system of accounting regulation, based on the introduction of permits for voluntary restriction of disclosed information in cases established by law. The article discusses the concept of limited permissible disclosure, analyzes the conditions of its applicability in practice and makes suggestions regarding the internal design and procedure for approving professional judgment for deciding on the scope and scope of permissible limited disclosure of information in corporate accounting.
FORMATION OF THE ACCOUNTING POLICY OF THE ORGANIZATION IN CONJUNCTION WITH THE APPLICATION OF FEDERAL STANDARDS
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Mikheev Maxim V.
Published: January 2023

The article discusses changes in the accounting policy of the organization, due to the introduction of federal accounting standards. From January 1, 2022, federal standards for fixed assets, capital investments, rent, as well as for documents and workflow in accounting became mandatory.
METHODOLOGICAL ISSUES OF THE INTRODUCTION LEAN ACCOUNTING METHODS INTO THE MANAGEMENT ACCOUNTING PRACTICE OF RUSSIAN BUSINESS
Authors:   TM GROUP Audit Company, Moscow, Russia, Smirnova Yuliya V. , Nesvetailov Vasyliy F. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: January 2023

The article discusses some key issues related to the introduction of lean accounting. Special attention is paid to the parallel use of classical management and lean accounting methods. The necessity and possibility of creating a combined management accounting system that allows you to effectively track expenses based on traditional accounting methods, simultaneously identifying and assessing losses due to inefficient business processes, unproductive operations, violations of their deadlines, etc. are substantiated.
CONCEPTUAL APPROACHES TO THE IMPLEMENTATION OF INTERNAL CONTROL IN STATE AND MUNICIPAL INSTITUTIONS
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Turishcheva Tatiana B. ,   Financial University under the Government of the Russian Federation, Moscow, Russia
Published: January 2023

The problem of providing effective and legitimate functioning of public finance system causes considerable interest of all scientists-economists and specialists of this sphere without exception. This is explained, first of all, by the fact that both the level of development of economic systems of different levels and the well-being of each individual citizen depend on the effective turnover of finances in the state. At the same time, financial control, an integral part of which is internal control in budget institutions, remains the main lever of influence on the state of discipline in the sphere of public finance. It should be noted that taking into account negative tendency of growth of offences in the sphere of public finance, the problem of provision, correctness and rationality of building of internal control system in various institutions maintained at the expense of budgetary funds raises no doubts. In this context the conducted research is devoted to consideration of conceptual approaches to introduction of internal control in state municipal institutions. The article pays separate attention to the categorical essence of internal control in the budgetary sphere. The process of forming of internal control system is presented as three interrelated stages: development and approval of internal documents regulating the preparation and carrying out of internal control, organization and realization of internal control, making changes in internal control system. Within the framework of the first stage a special attention is paid to preparation and drawing up of internal documents, the obligatory ones being Regulations on the Internal Control Department and Regulations on Procedures of Internal Control. It is also indicated that the above documents should be specified and expanded at the level of the heads of structural subdivisions by adopting the administrative documents on the procedure for performance of the functions entrusted to them. In the description of the second stage the main blocks in the context of which the internal control in the municipal institution should be carried out. The third stage of implementation highlights the grounds for changes in the internal control system of the municipal institution.
THE ROLE OF EXPERT EVALUATION IN THE FIGHT AGAINST FRAUDULENT SCHEMES IN THE FIELD OF PROCUREMENT
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Zhivko Alexander B. , Kovalenko Svetlana N. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: January 2023

The main purpose of this study is to study the role of expert evaluation in the fight against fraud in the field of procurement. The current state of the procurement system and the factors affecting it are analyzed. The signs of the main fraudulent and corruption schemes are revealed, the role of expert assessment in the fight against illegal schemes in the field of procurement is evaluated. The main legislative and regulatory acts affecting the organization and conduct of procurement activities have been identified. The factors affecting the procurement system are investigated. An overview of the dynamics of the volume of government contracts in the Russian Federation over a number of years is given; the concept and essence of corruption. The specifics of fraud are established, the main corruption schemes are considered. Special signs of collusion between the customer and the participant of the purchase are highlighted. The assessment of the actions of the internal controller when checking a potential customer for successful participation in the procurement process of the supplier and avoiding fraud is given. The role of expert evaluation in the fight against fraud in the field of procurement is shown. The procedure for such an assessment at different stages of the procurement procedure in accordance with the federal law is considered. The procedure for conducting an audit in the field of procurement is presented.
ANALISIS METAPHOR PADA RATATOUILLE: PENDEKATAN SEMANTIK
Authors: Indah Mutiara , Mustaqim Asrul
Published: January 2023

The research title is An Analysis of Metaphor In Ratatouille’s Movie: Semantic Approach. Semantics is generally designed as the study of meaning in semantics there is a figurative language that compares and exaggrate the word and the metaphor is part of figurative language. Metaphor is an understanding and experience of one kind of thing in terms of another, the conceptual metaphor classified as three part namely: structural metaphor, orientational metaphor, and ontological metaphor. The object of this research is Ratatouille’s movie. the objective of this research is describe type of metaphor (1) to know what the dominant metaphor in this movie (2) To find the meaning of metaphor, The study of this research is using descriptive qualitative with the researcher is the instrument itself. The data of this research is the utterance which contains metaphor. Then the writer classified and study find the meaning by using source and target domain. The result of this research shows that this research have three types of metaphor there are 8 structural metaphors, 16 orientational metaphors, and 23 ontological metaphors. In conclusion, the dominant metaphor is ontological metaphor because the character of this movie usually compares an object with a human motivation, activities, and characteristic, they also use a human as a container.
FORMATION OF THE STRUCTURE OF SUSTAINABLE FINANCIAL RELATIONS IN THE ECONOMIC SPACE
Authors: Bystryakov Igor , Klynovyi Dmytro
Published: January 2023

The article is aimed at outlining theoretical and methodological approaches and practical recommendations for the formation of the structure of sustainable financial relations in the economic space of the country. The growing dynamics of the development of sustainable financial relations in the world has been identified. It is established that at each of the spatial levels, special conditions should be created to ensure the financial sustainability of economic entities, based on the task of building sustainable state finances as a component of the sustainable management system. The need to form an innovative structure of sustainable financial relations through properly organized business activities is substantiated in the investment sector, banking, insurance and the stock market. The main factors in the formation of the structure of sustainable financial relations are determined as the criteria of profitability, liquidity of assets, solvency of participants in financial relations and their credit and financial stability simultaneously with the recommended UN Environment Program Financial Initiative environmental, social and managerial ESG – criteria of financial activity. A typical scheme for the formation of the structure of sustainable financial relations in the economic space is proposed on the basis of the project-process approach and the principles of robust management. Typical business processes in the formation of the structure of sustainable financial relations have been identified, including the organization of a system of sustainable financial institutions, stakeholder communication platforms, corporate asset management structures, infrastructure support for sustainable finance, etc. The typical structure of sustainable financial relations is proposed, which includes, among other things, blocks for ensuring the profitability, liquidity of assets and solvency of stakeholders, as well as credit and financial stability with the relevant components of the system of sustainable finance, which support the sustainability of the country's financial system and at the same time ensure the sustainability of the country's economic system as a whole.
Obesidad como factor de riesgo en enfermedades cardiovasculares: un impacto en la sociedad
Authors: Urdánigo Cedeño Johnny Jesús , Orellana Rosado Joshua Misael , Pérez Valle Gladys Patricia , Castro Jalca Jazmín Elena
Published: January 2023

Las enfermedades cardiovasculares (ECV) son un conjunto de desórdenes del corazón y de los vasos sanguíneos que se ve incrementada por la baja ingesta de frutas, vegetales, consumo alto de sal, azucares y grasas. Por otra parte, la obesidad es una enfermedad sistémica, crónica y de múltiples causas considerada como un cuadro progresivo que afecta la salud general y la calidad de vida del individuo. En el mundo, cada cuatro segundos ocurre un infarto agudo de miocardio y cada cinco segundos un evento vascular cerebral, y por lo menos una de cada tres personas pierde la vida por alguna enfermedad relacionada con patologías cardiovasculares.  El riesgo de sufrir una muerte súbita en los obesos es tres veces mayor que en los no obesos, y es el doble para el desarrollo de enfermedades cardiovasculares, es por eso que esta revisión bibliográfica sistemática tuvo como objetivo: Indagar sobre obesidad como factor de riesgo en enfermedades cardiovasculares: un impacto en la sociedad. Se realizó la búsqueda de artículos publicados dentro de los años 2011-2021 en las bases de datos: PubMed, ScienDirect, SemanticScholar, Scielo, Google Academico, Redaclyc, Dialnet, y Elsevier. De los artículos analizados se evidencio una alta prevalencia de la obesidad en comparación con los otros estados nutricionales, por cada estudio. Siendo este el principal factor de riesgo para las ECV, concluyendo que el impacto de la obesidad tiene un efecto significativo en la tasa de enfermedades del tipo ECV y que representa un riesgo significativamente elevado de morbilidad.
Prevalencia y factores de riesgo de dislipidemias: un estudio de la situación actual
Authors: Moreira Cevallos Wendy Jessenia , López Bailón Alisson Nahomi , Moreira Loor Cindy Stefany , Castro Jalca Jazmin Elena
Published: January 2023

La dislipidemia es una enfermedad asintomática causada por la alteración de lípidos en sangre, está caracterizada por hipercolesterolemia, el cual es un incremento de los niveles de colesterol y por hipertrigliceridemia, cuando se incrementan los niveles de triglicéridos, de la misma manera también se caracteriza por una disminución de los niveles de colesterol asociado a lipoproteínas de alta densidad (HDL).

El objetivo en este artículo fue demostrar la prevalencia y factores de riesgo de dislipidemias: un estudio de la situación actual. Se empleó como metodología un diseño narrativo documental. Mediante una elaboración de tablas y base de datos, se realizó la selección de artículos científicos, se tomó en cuenta artículos de Scielo, Elsiver, Pubmed, Redalyc.

Los resultados demostraron como factor de riesgo la prevalencia de obesidad, seguida por sobrepeso, sedentarismo, diabetes, cambios hormonales, abuso de alcohol, enfermedades renales, hipertensión, entre otros. El país con mayor prevalencia en el año 2019, fue España con un porcentaje de 85,3%, no obstante, Ecuador se encuentra en el segundo lugar con un porcentaje muy cercano del 82%, además, se determinó, que Colombia es el país con el porcentaje más bajo de prevalencia con el 1,3%.
Factores que influyen en la cronología de erupción y su relación con las maloclusiones
Authors: López Torres Guillermo , Salame Ortiz Verónica , Núñez Hernández Mishell , Armijos Briones Marcelo
Published: January 2023

Las maloclusiones son conocidas como el problema de salud bucal más frecuente después de las caries y la periodontitis, su importancia radica en las consecuencias que trae al paciente, ya que no solo afecta estéticamente sino funcionalmente. Existen factores que influyen en la correcta formación de los órganos dentales como son: Nutrición, género, hipodoncia e hiperodoncia. El objetivo fue Determinar los distintos factores locales, sistémicos y etiológicos, que influyen en la cronología de erupción temporal y permanente y su relación con el desarrollo de las maloclusiones en niños y jóvenes de ambos sexos entre los 6 meses y 17 años. Se realizó una búsqueda de artículos científicos en inglés y español, utilizando las bases de datos Pubmed, Scielo, Redalyc, Google Scholar y Elservier. De la búsqueda inicial se obtuvieron 150 artículos científicos de los años 2013 al 2020; utilizando criterios de inclusión y exclusión se seleccionaron 45 entre revisiones sistémicas, metaanálisis, revisiones bibliográficas y ensayos clínicos. Los niños con bajo peso presentaron retraso en la erupción mientras que los niños con obesidad mostraron erupción adelantada. Se evidenció mayor frecuencia de erupción precoz en las niñas atribuible a factores hormonales. La cronología de erupción es un proceso secuencial que al ser alterado por cualquier factor sea sistémico o local provoca varias patologías.
Esquema de Vacunación regular en Menores de 2 años
Authors: Hernández Castro Mirian Isabel , Saltos Bazurto Gema Elizabeth , Bravo Cedeño Irina Patricia , Luzuriaga Cabrera Jhon Javier
Published: January 2023

Las drogas son un problema a nivel mundial, muchos adolescentes comienzan a consumirla por curiosidad, influencia del grupo de amigos, depresión u otros problemas dentro de la sociedad, los riesgos que puede ocasionar el consumo de estas sustancias se transforman en problemas familiares, económicos, muchos de los consumidores llegan a cometer actos ilícitos, dentro de la sociedad para poder adquirir estas sustancias En el presente trabajo de investigación, se analizan los diferentes modelos interpretativos que pretenden comprender y dar explicación a la problemática del consumo de drogas. Para ello, se estudian varias interpretaciones teóricas como: modelo jurídico, modelo de la distribución del consumo, modelo médico tradicional, modelo de reducción del daño, modelo de la privación social, modelo de los factores socio estructurales, modelo de educación para la salud, modelo psicológico individualista y modelo socio ecológico. En cada caso se expone su particular perspectiva interpretativa, sus aportaciones más relevantes y una discusión sobre sus limitaciones. El modelo de abordaje integral para la intervención de conductas adictivas, se presenta como una alternativa de abordaje ante la problemática del consumo de drogas y para intervenir eficazmente sobre ella, dada su vocación integradora.
Desarrollo de profesionales con discapacidad: obstáculos, retos e inclusión en el entorno laboral y social
Authors: Fierro Ortiz Katherine Estefanía , Vaca Altamirano Gabriela , Molina Ramón José Arturo , Armijos Briones Marcelo
Published: January 2023

La presente investigación evidencia que en los ultimos años las personas con discapacidad se han abierto un espacio de participación activa dentro de la sociedad, suponiendo un gran reto tanto para el entorno en el que se desarrollan y para ellos mismos debido a la forma en que estos llevan a cabo su desempeño total dentro de la sociedad, con todo y sus limitaciones, se constituyen como aquellos por medio de los cuales se logra forjar una sociedad equitativa e inclusiva, en la que impera el respeto hacia el otro sin discriminación de su condición, de forma en que estos decidan y se desarrollen en una sociedad que les preste todas las oportunidades adecuadas al caso. Los resultados evidencian que las personas con discapacidades se enfrentan a obstáculos y adversidades reflejados en estereotipos, falta de apoyo laboral, familiar, de amera que afecta su desarrollo profesional y emocional.
Prácticas de bioseguridad de enfermería asociada a Neumonía a ventilación mecánica en terapia intensiva
Authors: Holguín Macias Miguel Angel , Carvajal Cabrera Ivonne Vanessa
Published: January 2023

La neumonía asociada a ventilación mecánica (NAVM) constituye una de las infecciones nosocomiales más frecuentes en la Unidad de Cuidados Intensivos (UCI) y es la primera causa de morbilidad dentro de las infecciones asociadas a la atención sanitaria. Objetivo: analizar la literatura acerca de las prácticas de bioseguridad aplicadas por el personal de enfermería asociadas a la neumonía por ventilación mecánica. Metodología: investigación de tipo documental, no experimental, cualitativa. Para el estudio, se recopilaron 131 investigaciones en diferentes bases de datos: Pubmed, Redalyc, Redib, Scielo y Bvsalud publicados al periodo comprendido entre el año 2017 al 2022. Con una muestra final de 50 artículos relacionados con el tema. Resultados: Entre las prácticas de bioseguridad realizadas por el personal de enfermería relacionadas con la neumonía asociada a la ventilación mecánica se encontraron la falta de aplicación de los 5 momentos del lavado de manos, la técnica incorrecta de aspiración de secreciones y la escasa limpieza bucal como las actividades mayormente asociadas a la enfermedad. Conclusiones: La importancia del cumplimiento de técnicas asépticas durante la atención del paciente ventilado con un correcto lavado de manos y la aplicación de sus 5 momentos constituyen un factor determinante en la prevalencia de IAAS.
Epidemiología de los problemas mentales: Factores de Riesgo y Causas en Habitantes de Latinoamérica
Authors: Tuarez Sosa Genesis Katherine , Mero Véliz Génesis Yelene , Saldarriaga Alcívar María Fernanda , Castro Jalca Jazmín Elena
Published: January 2023

Las enfermedades mentales son aquellas que incluyen una amplia variedad de afecciones como en el comportamiento, pensamiento y estado de ánimo de las personas. Adicionalmente diversos factores y causas contribuyen al riesgo de sufrir una enfermedad mental. Bajo este contexto, el objetivo general del presente trabajo fue analizar la epidemiologia de los problemas mentales: factores de riesgo y causas en habitantes de Latinoamérica. El diseño del estudio documental narrativo es de tipo descriptivo con enfoque cualitativo, puesto que se realizó una revisión bibliográfica en bases de datos científicas como Science Direct, Redalyc, Scielo y Dialnet, además, se emplearon ecuaciones de búsqueda de los descriptores MESH como “epidemiología” “trastornos mentales” “factores de riesgo”. En la búsqueda preliminar se encontraron 87 artículos, fueron evaluados con los criterios de inclusión y exclusión mediante lectura crítica para eliminar los artículos duplicados, quedando como resultados 61 artículos. Se obtuvieron en los resultados que la ansiedad y depresión son unos de los principales problemas mentales en habitantes de Latinoamérica, las causas que conllevan a padecer las mismas son formas de vida, traumas infantiles y disposiciones biológicas. Los factores de riesgo que contribuyen a sufrir enfermedades mentales son el consumo de alcohol, violencia doméstica, edad, aspectos socioeconómicos, genéticos, psicológicos, y cognitivos. En conclusión, los problemas mentales que repercuten a los habitantes de Latinoamérica son la ansiedad y depresión por causas como hábitos tóxicos, formas de vida, disposiciones biológicas y factores de riesgo tales como la economía, estrés, etc.
Metodologías de testeo de redes de datos
Authors: Villa Palma Cristhian Marcony , Morales Carrillo Jessica
Published: January 2023

El objetivo de esta investigación es proporcionar un enfoque general de las metodologías de testo de redes de datos que permitan identificar errores de seguridad y vulnerabilidad de las redes y definir la metodología que mejor se adapte. La metodología de trabajo utilizada fue la Revisión Sistémica de Literatura. En primer lugar, se definieron los criterios de búsqueda, luego se efectuó la búsqueda seleccionando los trabajos que cumplían con estos criterios, para luego identificar los campos que se analizarían y clasificarlos en una tabla, por último, se analizaron los criterios identificados en las metodologías y herramientas de testeo. Como resultado se pudo identificar que la metodología más empleada y efectiva para realizar testeo de redes es la OSSTMM (Open Source Security Testing Methodology Manual) con uso del 66,67% de los artículos analizado en esta revisión.  La metodología OSSTMM, es la más usada entre las metodologías de testeo de redes y análisis de vulnerabilidades, siendo esta de uso libre y permite evaluar riesgo, que ayudan diferenciar y clasificar los diferentes problemas de seguridad de las organizaciones, así mismo permite a los profesionales contribuir con nuevas seguridades basadas en la metodología.
Estrategias creativas, innovadoras y futuristas para el cuidado, mantenimiento y promoción ambiental
Authors: Navarrete Párraga Edison Franklin , Zambrano Montes Lubis
Published: January 2023

La investigación tiene como objetivo determinar la influencia de las estrategias creativas en la promoción ambiental en los estudiantes del nivel bachillerato en Portoviejo, Ecuador. La metodología aplicada tuvo un enfoque cuanti-cualitativo de tipo exploratoria y descriptiva, tomando la postura de varios autores y la opinión de autoridades y docentes de nivel bachillerato. Al investigar a docentes en base a encuesta realizada se evidencia que la mayor parte de los encuestados demuestran conocimientos relacionados sobre el tema de promoción ambiental; por otro lado, los directivos consultados evidencian altos niveles de sensibilización hacia los temas ambientales y consideran en su gestión prácticas innovadoras como la implementación de programas ambientales, mediante clubes, charlas y uso te tics.  Se concluye que existe una marcada insuficiencia de estrategias educativas para el cuidado del medio ambiente y que las funciones de la educación ambiental son necesarias en la formación estudiantil, por aquello es  preciso incluir la promoción ambiental en los programas de estudios.