bluuebunny/crossref_metadata_2025 huggingface dataset:
Інтерполяційна задача Ньютона в класі мероморфних функцій із швидкозростаючими
вузлами
Authors: Онисько В. З. , Шепарович І. Б.
Published: June 2024

Нехай (λk) — послiдовнiсть рiзних комплексних чисел така, що

і
 
У роботi отримано асимптотичну оцiнку мероморфної функцiї, поданої у виглядi ряду
рацiональних дробiв:

де (ak) — послiдовнiсть комплексних чисел така, що
 
Також доведено, що мероморфну функцiю, що має нулi в точках {λk, k ∈ ℕ} та полюси в
точках {uλk, k ∈ ℕ}, для якої зовнi кругiв U (uλk, σ) := {|z - uλk| ≤ σ} (σ > 0)
виконується:

можна зобразити у виглядi вказаного функцiонального ряду, де
Inventarisasi dan Kondisi Vegetasi Mangrove di Muara Sungai Cipalawah Cagar Alam Leuweung Sancang, Kabupaten Garut
Authors: Surahmat Reanita Juhaeriah , Chuzaimah Syakirah , Jelita Rikha , Nugraha R. Raffly Yogaswara , Putra Daffa Manggala , Wirawan Arief Mochamad Candra , Hartatik Sri Een
Published: June 2024

Cagar Alam Leuweung Sancang (CALS) adalah kawasan konservasi yang memperoleh tekanan lingkungan dari beberapa sungai, terutama Sungai Cipalawah. Sebagai kawasan konservasi informasi mengenai sebaran, kerapatan, dan kondisi vegetasi mangrove di CALS masih jarang ditemukan. Riset dilaksanakan pada tanggal 1-3 Juli 2022 di muara Sungai Cipalawah CALS untuk mengetahui sebaran, kerapatan dan kondisi vegetasi mangrove dengan menggunakan metode Transect Line Plot (TLP). Stasiun pengambilan data ditentukan berdasarkan perbedaan karakteristik lokasi. Berdasarkan hasil riset, ditemukan 10 spesies mangrove dengan spesies yang paling berpengaruh pada stasiun 1 adalah Sonneratia caseolaris dengan INP sebesar 202.16%, stasiun 2 adalah Bruguiera parviflora dengan INP sebesar 213.25%, dan stasiun 3 adalah Sonneratia alba dengan INP sebesar 225.67%. Kondisi vegetasi mangrove di muara Sungai Cipalawah CALS dikategorikan dalam kondisi rusak dan jarang ditumbuhi vegetasi dengan nilai kerapatan sebesar 366.67 ind/ha – 666.67 ind/ha, sedangkan nilai Indeks Keanekaragaman (H’) berkisar diantar 0.43 – 0.99 termasuk kategori rendah.
Primeros abordajes sobre patologías infecciosas en tejido óseo de poblaciones del Holoceno Tardío en el centro oeste de Argentina
Authors: Da Peña Aldao Gabriela , Fabra Mariana , Novellino Paula
Published: June 2024

Las patologías infecciosas han constituido una de las principales causas de muerte en las sociedades prehistóricas. Su estudio permite conocer el impacto en las dinámicas poblacionales e investigar los patrones de adaptación frente al surgimiento de nuevos patógenos y sus mutaciones. El objetivo de este trabajo es presentar una primera aproximación al análisis de procesos infecciosos en restos bioarqueológicos del Holoceno Tardío (desde ca. 4200 años cal AP hasta el presente) en ambientes de altura y planicies de las provincias de Mendoza y Córdoba (Argentina). Los grupos que ocuparon estas áreas presentan particularidades respecto a su organización social, pero comparten similitudes en los modos de vida y las estrategias de subsistencia, basados en la caza-recolección a comienzos del período, con incorporación de la horticultura hacia momentos finales. Se realizó el análisis paleopatológico de 75 individuos adultos de ambos sexos, mediante la observación macroscópica y el registro sistemático de lesiones óseas. Se calcularon frecuencias por sexo, edad, criterios cronológicos (pre y post 1000/1200 años AP) y ambientales (Sierras/Llanuras y Planicies/Montañas). El 48% de los individuos de la muestra presentó lesiones que podrían asociarse a patologías infecciosas, de los cuales el 46% corresponde a Mendoza y el 58,3% a Córdoba. Se observan mayores prevalencias para Mendoza a inicios del Holoceno Tardío, así como en momentos finales del período para Córdoba; en términos geográficos/ambientales, los grupos que habitaron la zona de Sierras en Córdoba y la Planicie de Mendoza registraron mayores porcentajes de afectación. Estos resultados se discuten según el modelo de transiciones epidemiológicas.
Sitagliptyna w skojarzeniu z metforminą XR w leczeniu pacjentów z cukrzycą typu 2
Authors: Cyganek Katarzyna
Published: June 2024

Sitagliptyna jest pierwszą zarejestrowaną na rynku gliptyną, stąd jest najlepiej spośród nich poznana pod kątem skuteczności, tolerancji i bezpieczeństwa. To selektywny inhibitor enzymu peptydazy DPP-4. W monoterapii obniża stężenie HbA1c o 0,6–0,8%. W porównaniu z placebo i PSM terapia sitagliptyną cechuje się mniejszym ryzykiem hipoglikemii. Sitagliptyna ma największy spośród gliptyn wpływ anorektyczny, co powoduje niewielki spadek masy, a to z kolei jest korzystne u pacjenta z cukrzycą. Stosowanie sitagliptyny korzystnie wpływa także na poprawę innych czynników ryzyka kardiometabolicznego: zmniejszenie stężenia triglicerydów i poprawę profilu lipidowego oraz obniża skurczowe ciśnienie tętnicze krwi. Stosowana może być w monoterapii, w terapii skojarzonej lub jako leczenie uzupełniające w stosunku do insuliny. Dostępne na rynku preparaty dwulekowe (sitagliptyna w połączeniu z metforminą o przedłużonym uwalnianiu) poprawiają dodatkowo tolerancję leczenia metforminą oraz zwiększają komfort pacjenta, umożliwiając stosowanie leku złożonego raz dziennie.
Estimating parameters of the CAPM under generalised asymmetric student-t distribution—The case of the Warsaw Stock Exchange sectoral indices
Authors: Pipień Mateusz
Published: June 2024

This paper analyses selected sub-indices listed on the Warsaw Stock Exchange (WSE) covering seven sectors: construction, IT, media, real estate, fuel, food, and telecommunications, from 3 January 2006 to 29 May 2020. We use daily, weekly, monthly, and quarterly data, resulting in 3600 daily, 751 weekly, 172 monthly, and 56 quarterly observations. The WIG index quotations were used to approximate the market portfolio and the Poland 10Y government bond yields for the risk-free rate. We have estimated the parameter β in CAPM regression using three different stochastic assumptions for the error term. The basic stochastic framework of the model utilises the generalised asymmetric student-t distribution (GAST). We have also estimated the parameter β based on the symmetric version of the GAST distribution and on the Gaussian one. These models can be treated as a special case of the basic framework. The estimates of the β parameter are influenced by the assumptions made about the error term. The data indicates that except for WIG-Paliwa, the Gaussian error term leads to larger β estimates than other non-Gaussian specifications. The inference about the shape parameters is not very certain, and the data does not strongly support the two-piece mechanism that enforces the asymmetry of the error term distribution. Furthermore, the estimates of the β parameter depend strongly on the frequency of the analysed series.
Public-private partnerships for school infrastructure development: International review and recommendations for Saudi Arabia
Authors: Biygautane Mhamed , Clegg Stewart
Published: June 2024

As Saudi Arabia embarks upon a transformative economic journey under the umbrella of its Vision 2030 and National Transformation Plan, the Saudi government plans to implement various initiatives to engage the private sector in meeting new national development goals, including the provision of 1600 schools through the public-private partnership (PPP) route. This article provides an international outlook and review of the use of PPPs to deliver school infrastructure and analyzes Saudi Arabia’s potential to implement this promising program. Effective use of the PPP model can guarantee the timely provision of schools and other infrastructure projects that could fulfill the vision of Saudi Arabia’s political leadership, potentially serving as a catalyst and blueprint for other Gulf states. The case study argues that, while Saudi Arabia’s schools’ program enjoys significant political support, its government needs simultaneously to pursue the parallel objective of developing the necessary institutional, legal, regulatory, and supervisory frameworks essential for successful PPP projects globally. The article concludes with recommendations to mitigate existing challenges and foster the involvement of the private sector in education sector development.
leitura da legítima no direito sucessório sob as lentes da solidariedade
Authors: Oliveira Junior Dalto Marcial Moura de , Ningeliski Adriane de Oliveira
Published: June 2024

O presente artigo científico versa sobre a relevância do limite à autonomia privada no Direito Sucessório Brasileiro, em consonância com o princípio constitucional da solidariedade. Foram analisados os motivos para o resguardo patrimonial da legítima aos herdeiros necessários, situação jurídica fundamentada na base principiológica da Constituição Federal de 1988, em especial na solidariedade familiar. Assim, buscou-se demonstrar que o Direito das Sucessões, um dos ramos que compõem o direito privado pátrio, deve ser norteado pelas normas constitucionais, de forma que a autonomia privada, quanto à disposição testamentária, não implique em prejuízos à legítima sucessória. Em sua formatação contemporânea, o ordenamento jurídico nacional não mais comporta a separação absoluta entre a autonomia do indivíduo e a atuação do Estado. A metodologia utilizada foi a qualitativa, com a observação do método indutivo, empregando-se de diplomas legais e doutrinários como fontes de pesquisa. Nesse sentido, procurou-se demonstrar a necessidade de concretizar a solidariedade preconizada pela Carta Maior. Construir uma sociedade solidária é objetivo constitucional, de forma que a legítima traz ao contexto familiar tal propósito. Conclui-se, portanto, que relevante é pensar a autonomia privada sob as lentes da legítima e do princípio da solidariedade.
liberdade de expressão e o discurso de ódio
Authors: Rucks Cristin Weirich , Galio Morgana Henicka
Published: June 2024

Na presente pesquisa será abordado sobre a Liberdade de Expressão e o Discurso de ódio. Com o desenvolvimento desta pesquisa busca-se trazer à baila a possibilidade deste direito fundamental da liberdade de expressão, ser relativizado em face de outro direito fundamental, ou se a sociedade pode se utilizar deste direito para se eximir de suas atitudes, sem qualquer tolerância. Se é possível haver restrições. O método utilizado foi o Dedutivo, o estudo foi desenvolvido através de pesquisas bibliográficas, utilizando-se de doutrinadores e outros estudiosos da área. O resultado mostrará num geral do que se trata cada um destes direitos discutidos, os limites e restrições que podem vir a ser aplicados em determinados casos, a influência das mídias sociais, bem como o entendimento dos Tribunais Superiores. A Liberdade de expressão é um direito fundamental indispensável para o indivíduo e sociedade, porém é de extrema importância ressaltar que pode esta ser restringida e limitada, não sendo um direito absoluto, que pode ser utilizado sem qualquer cuidado e responsabilidade, quando em colisão com outros direitos fundamentais como o direito à honra, à intimidade e dignidade humana.
Prevalência de quedas e dor musculoesquelética em idosos
Authors: Santana Fabiano Jose , Lima Malu Cristina de Araujo Montoro
Published: June 2024

As que­das estão entre as principais causas de incapacidades e dependência em pessoas acima de 60 anos. Entre as múltiplas causas de queda, a dor pode ser uma delas. O objetivo do estudo foi identificar a prevalência de quedas em idosos com dor musculoesquelética, verificando a incidência de dor crônica e de quedas, apontando os locais de maior ocorrência de dor crônica e verificando a associação entre ocorrência de dor e ocorrência de risco de quedas. A amostra foi composta por 34 idosos de ambos os sexos, do município de Mafra-SC. Foram utilizados o miniteste do estado mental, um questionário com perguntas sobre as características sociodemográficas, percepção de dor, frequência da dor, localização da dor e índice de quedas, a Escala de Equilíbrio de Berg e o Índice de Marcha Dinâmica. 85% da amostra apresentam alguma dor, destes, 93% como dor crônica. Em relação a quedas, 94% da amostra não relataram sofrer quedas do último ano, e apenas dois indivíduos relataram sofrer quedas, totalizando 6% da amostra. Verificou-se que o relato de dor é frequente em idosos, principalmente como dor crônica, os relatos de quedas teve valores baixos. Os desempenhos nos testes de equilíbrio não demonstraram risco para quedas, isto se deve pelo fato da amostra realizar exercícios físicos regularmente. Conclui-se que a dor é encontrada com grande frequência entre pessoas idosas, destacando-se a dor crônica, que esta, pode ser um fator determinante para o risco de quedas, porém, não em praticantes de atividade física regular.
Saúde, desenvolvimento humano e regional
Authors: Bazzanella Sandro Luiz
Published: June 2024

Alguns aspectos do presente artigo foram apresentados no colóquio no I Congresso de promoção à Saúde realizado no dia 16 de Outubro de 2014, na Universidade do Contestado,  Campus de Mafra – Santa Catarina. Participaram do colóquio o professor Dr. Markus Nahas da Universidade Federal de Santa Catarina, na condição de mediador do debate e, a professora Drª. Ana Maria Girotti Sperandio da Faculdade de Jaguariúna – São Paulo. A reflexão proposta se divide em três momentos reflexivos. Num primeiro momento, argumenta em torno da importância e das dificuldades das definições conceituais implicadas no termo desenvolvimento em suas diversas acepções e adjetivações. Num segundo momento, o artigo procura demonstrar de que forma a vida em sua dimensão meramente biológica se tornou o objeto por excelência da razão política, administrativa e jurídica do Estado na modernidade e, de forma mais intensa na contemporaneidade. Na terceira seção do artigo, a reflexão procura articular os conceitos de Estado, desenvolvimento e saúde, apontando para o fato de que o desenvolvimento de uma determinada região, senão do país depende do grau de vitalidade de suas instituições públicas, de seus atores privados e, da sociedade civil organizada.
Acompanhamento zootécnico em duas pequenas propriedades leiteiras no município de Canoinhas-SC: com ênfase em manejo sanitário
Authors: Padilha Gislaine Aparecida Gonçalves , Pedrassani Daniela
Published: June 2024

A atividade leiteira tem grande importância no desempenho econômico e na geração de empregos no país, em Santa Catarina a atividade leiteira é desenvolvida em pequenas propriedades com mão de obra famílias, gerando renda e reduzindo o. êxodo rural. Este projeto desenvolvido teve o objetivo de orientar os produtores de bovinos leiteiros quanto ao manejo sanitário dos animais. Teve início em junho de 2012 e termino em junho 2014. Neste período foram realizadas visitas técnicas, palestras nas propriedades designadas pela Secretaria Municipal da Agricultura do Município de Canoinhas. Além de exames coproparasitológicos, Cultura microbiológica de leite, esfregaços sanguíneos realizados nos laboratórios da Universidade do contestado-Marcilio Dias. Nas propriedades eram realizados os testes da caneca de fundo escuro e California Mastitis test para a verificação da presença ou não da mastite, nestes períodos repassava-se orientações em relação a higiene da ordenha, como a utilização de pré-dipping e pós-dipping com o objetivo de melhorar a qualidade do leite e a sanidade dos animais. Ao termino deste notou-se que os resultados poderiam ser melhores se houvesse uma colaboração maior por parte dos produtores, no entanto a evolução é notável, com a adoção de práticas simples como sistema de piquetes, e melhoramento de pastagens
Characteristics of Indigenous Bacterial Isolates from Cocoa Plantations in Meko Village, Central Sulawesi, with Ability to Degrade Cellulose
Authors: Shchegolkova Nataliya , Kalimutu Putu Krisnawan , Wirawan I Gede Putu , Suada I Ketut
Published: June 2024

Indonesia is the third largest cocoa bean producing country in the world after Ghana and the Ivory Coast with current Indonesian cocoa bean production of 600,000 tons per year. The quality of cocoa is still relatively low compared to the harvest potential that should be obtained, such as the Sulawesi III clone which provides a yield potential of 2-2.4 tons per hectare. This study aims to obtain indigenous bacteria from Meko village so that the role of each bacteria can be further investigated. The results of growing bacteria on LB media found 25 isolates which were observed to have quite varied morphology including round and irregular shapes, having rough and dull and slimy surfaces, opaque, cloudy and colored (yellow and reddish) and having flat and rising elevations. Most of the bacteria obtained were rod-shaped, namely 23 were gram negative and three were gram positive. The shape of the cell is dominated by the shape of the rod, about 19 are rod-shaped and the remaining six are round.
AHP Applied in Choosing a Power System for Autonomous Vehicles
Authors: Nogueira Edison Cesar de Faria , Santos Genildo Nonato , Xavier Marcelle Caruzo , Dantas Gabriel Rodrigo de Souza , Flach Elton
Published: June 2024

Objective: In the present work, a literature review was carried out with the objective of listing and analyzing commercially viable options for battery technologies for application in Automatic Guided Vehicles (AGV) or Autonomous Vehicles in the industrial segment.
 
Theoretical Framework: The literature review made it possible to gather basic information about the concepts that support the study, as well as the data that will be analyzed.
 
Method: For the selection of works and synthesis of information, the PRISMA bibliometric review protocol was used. The research was carried out on the Periódicos Capes platform, finding and analyzing 23 articles. The AHP methodology was used to choose the best alternative using criteria based on “usability” and sustainability.
 
Results and Discussion: From the results of the analyzes carried out, it was possible to verify that the most efficient energy storage technology was Lithium-ion technology, given its moderate performance in all factors considered.
 
Implications of the research: AVGs have their application within industrial environments and the use of batteries is essential for the mobility of these equipment. Storing electric energy in such a way as to optimize such mobility and also to have a minimum impact on the environment and the health of workers is a matter of high relevance for companies concerned with environmental, social and governance issues (ESG).  
 
Originality: As far as we know, there are very few comparative papers published on battery technology that have application in AVG. None of them makes a broad comparison, like the one made in the present study, both in terms of commercial, social and sustainability.
The Psychological Motivations Left by Exile in the Souls of Knight Poets
Authors: Al-Mobaideen Nadeem Yousef Mohammed
Published: June 2024

Objective: The study focused on the key components that analyzed the psychological reasons behind the continuing impact of gossip on the renowned knights.
 
Theoretical Framework: A brief presentation was required where the researcher discusses pre-Islamic poetry and then provides knowledge about the psychological motivation to help readers grasp the book's objective.
 
Method: We examined psychoanalytic theories to comprehend the specific psychological condition of the knightly poet while analyzing his poetry. We proceeded to explore the essence of the study to elucidate the underlying psychological causes, which were the surroundings and emotions.
 
Results and Discussion: Pre-Islamic poetry remains a shining beacon and a pure source of knowledge. It is considered a secret of the Arab genius in the pre-Islamic era. We have reached a stage of ancient heritage that concealed within its folds the secret of intellectual brilliance, which distinguished the pre -Islamic poet, in addition to eloquence and linguistic eloquence.
 
Research Implications: Research suggests that knightly poets require psychological reasons to enhance their creativity.
 
Originality/Value: The text discusses how knightly poets use poetic verses to depict psychological expressions related to dandruff and gray hair among women. It explores the motives behind these expressions in the poets' works.
The Role of Cybersecurity in Enhancing the Effectiveness of Law Against Cybercrimes
Authors: Al-Amaireh Monther Abed-Alrazzaq Musleh
Published: June 2024

Objective: This study aims to understand the nature of cybercrimes and the challenges faced by legal authorities in combating them.
 
Theoretical Framework: The progress in information and communication technology is not limited to the positive aspects related to technology and infrastructure development. It has also revealed a negative side with serious implications for the state and its sovereignty. This negative aspect has eroded privacy and greatly encouraged the proliferation of cybercrimes, posing a threat to international security and peace. The negative aspect is manifested in the phenomenon of cyberattacks that now threaten a nation's security and its citizens, necessitating measures to mitigate these threats.
 
Method: in this study, the descriptive analytical approach was followed by analyzing the texts in Jordanian law and describing each case dealt with in relation to the role of cyber security in enhancing the effectiveness of criminal law against cybercrimes.
 
Results and Discussion: The role of cybersecurity in addressing cybercrimes is of significant importance in ensuring the safety of information and preserving digital security for individuals and institutions, Jordanian legislation has imposed deterrent laws to combat cybercrimes, including the Electronic Crimes Law and the Cybersecurity Law.
 
Research Implications: The study also reached a number of recommendations, including the need to develop a clear legal framework to combat cybercrime, strengthen cybersecurity in all fields, train its employees and raise their efficiency.
 
Originality/Value: The significance of this study arises from the increasing severity of cyber threats and electronic crimes worldwide, which have become a serious threat to individuals, organizations, and nations. As a result, enhancing the effectiveness of criminal law in combating these electronic crimes has become an urgent necessity.
At The Pivot Point of Cultural Education Management, Teaching, and Artistic Practice
Authors: Mayo Sherry
Published: June 2024

Objective: The objective of this paper is to examine the paradigmatic shifts in teaching methodologies, educational, cultural, and artistic practices that occurred during the pandemic and post-pandemic with the aim to provide implications of what will be next for these roles during the recovery phase.
 
Theoretical Framework: The Higher Education system of distributing instruction was disrupted by the COVID pandemic and both crisis and opportunity resulted from these new modalities of learning. New pedagogical approaches were developed, and this paper looks particularly at art education, art making, and cultural management looking at innovation and issues of digital equity. This pivoting caused a paradigmatic shift in the way participants experienced art, culture, and learning with both pros and cons. (Dodson, J. 2021). What is the role of educational and cultural managers, and artists during this next phase of recovery (Leonard, N. 2020)?
 
Method: The primary source of data was empirical observation and exchange with faculty, staff, and students. This is not a research study, but a historical paper based on an educator’s practice. From this perspective, the logic for constructing knowledge is based on research in the literature supporting themes from the field of art education and those proposed by the author.
 
Results and Discussion: The results revealed in the research were derived by the author from both their empirical observations and experience and their research in the literature. In the discussion section, these results are contextualized considering the theoretical framework, highlighting the implications and relationships identified. Possible limitations of the research include that no one really knows what the future may hold.
 
Research Implications: The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied or influence practices in the field of art education. These implications could encompass artistic practice and cultural management as well.
 
Originality/Value: This study contributes to the literature by connecting art education, artistic practice, and cultural management and showing their value as well as projecting the future of emerging technologies and what essential roles art practitioners play in this new world. The relevance and value of this research are evidenced by the implications for education, digital literacy, and equity. I also point the way towards workforce development for arts and technology-related jobs. The paper places a priority on high-end digital skills for every citizen.
The Integrity of soes Financial Statements: CAN GCG, DER, and KAP Reputation Affect it?
Authors: Sayekti Fran , Reschiwati
Published: June 2024

Purpose: This study has three aims First, to analyze whether Good Corporate Governance (GCG) and Leverage Ratio (DER) affect the Financial Reports with integrity (IGFS) of SOE. Second, to examine whether reputation of the Public Accountant Firm (RPAF) can strengthen or weaken the influence of GCG and DER and the effect DER on IGFS. The third is to examine whether DER is intervening variable in the effect of GCG on IGFS.
 
Theoretical framework: This study based on agency theory.  Agency theory shows a conflict of interest and information asymmetry between management as an agent and the stakeholders as a principal. Financial reports is a result from an accounting process can be used as a communication tool between management and stakeholders regarding financial data from company activities
 
Method/design/approach:  The data in this study are 20 SOES listed JSX from 2017-2021. Data processing uses Eviews 13 because the kind of data is a data panel. Indicator of GCG are audit committee (AUDC), the proportion of independent commissioners (PIDC), the proportion of managerial share ownership (PPMO), and the proportion of institutional ownership (PINO). Leverage ratio using DER (Debt to Equity Ratio) and The Reputation of Public Accountant Firm use The Big Four and Non the Big Four. Hance Financial Reports with integrity (IGFS) as a dependent variable was measured by the market-to-book value ratio.
 
Results and conclusion: The results concluded that indicator GCG only AUDC affect the Financial Report with integrity. The result also shows that AUDC and PPMO affected DER. Variable Reputation of Public Accountant Firm (RPAF) weakens the influence of AUDC on DER. The result of this study found that DER effect the IGFS but not as intervening variable.
 
Research implications: This research implies that the policy of selecting audit committees in SOEs is very essential in maintaining the integrity of financial reporting and managing debt.
 
Originality/value:  The novelty in this research includes moderating and intervening variables in one research model.
The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud
Authors: Purwani Tristan Guillermo , Listijo Harto , Listyawati Ika , Santoso Rahmat Budi
Published: June 2024

Purpose: This research aims to explain the influence of fraud diamonds, audit committees, and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period.
 
Theoretical Framework: The study is grounded in the theory of fraud diamond, which identifies pressure, opportunity, rationalization, and capability as the key factors contributing to financial report fraud. The role of the audit committee and leverage is also examined in the context of their potential influence on financial reporting integrity.
 
Method: This research uses a sample of 144 companies selected through purposive sampling techniques. Secondary data obtained from financial reports were analyzed using logistic regression analysis, facilitated by the EViews 10 software application.
 
Results and Conclusion: The results show that fraud diamonds do not have a significant effect on financial report fraud. In contrast, audit committees exhibit a negative effect, indicating that stronger audit committees reduce the likelihood of financial report fraud. Leverage demonstrates a positive effect, suggesting that higher leverage increases the propensity for financial report fraud in Indonesian financial companies. The findings highlight the importance of an optimal audit committee in minimizing fraudulent activities in financial reporting.
 
Originality/Value: This research contributes to the existing literature by providing empirical evidence on the roles of fraud diamonds, audit committees, and leverage in financial report fraud within the context of Indonesian financial companies. It underscores the critical function of audit committees in mitigating fraudulent practices, offering valuable insights for regulators, practitioners, and policymakers aiming to enhance the integrity of financial reporting.
Comparison of the Carbon Footprint in the Manufacturing of Cast Iron and Aluminum Engine Blocks
Authors: Gonçalves Francisco Eduardo , Suski Cassio Aurelio , Bard Vanessa Dafni , Alvim Débora Souza , Passos Pedro Fernando Wengrzyn dos
Published: June 2024

Objective: This study compares the environmental impacts generated by the manufacture of cast iron and aluminum engine blocks.
 
Theoretical Framework: The concepts used are energy expenditure and CO2 emissions throughout the useful life of the blocks, in addition to the relationships between the block's assembly configuration and its efficiency.
 
Method: The Ansys Granta EduPack software was used to extract and compare the values ​​sought, through in-house data collection, in six distinct stages, ranging from the extraction of the raw material to the process of discarding the parts.
 
Results and Discussion: The results found were presented, discussed and compared with works previously carried out by other authors. Aluminum presented the best results in general, due to its lightness, which reduces fuel consumption and, consequently, carbon dioxide emissions.
 
Research Implications: The use of aluminum can drastically mitigate the environmental impacts and pollution caused by the automobile industry, as this material derived from bauxite is also easily recyclable.
 
Originality/Value: This study uses software with recent data, showing more updated and improved results.
Investigating Significance of Biochemical Parameters on Surface Water Acidity/Basicity in Agra, India
Authors: Poddar Soumyadeep , Das Nilabhra Rohan
Published: June 2024

The study aims to investigate the significancy of different biochemical factors which affect surface water quality of Agra, India. The study reveals how various factors like pH, dissolved oxygen (DO), and chemical composition affect surface water quality. Data from 2007-21 was analysed using a multiple linear regression model to understand how these different factors relate to pH. The analysis revealed that Chloride, Fluoride, Dissolved Oxygen, Bicarbonates, Sulphates, Magnesium, and Sodium make significant contributions to determining pH of surface water of Agra. The existence of a non-linear relationship may be explored in future studies.
Evaluation of Service Quality of Diving Tourism in Bali, Indonesia
Authors: Sudiarta I Ketut
Published: June 2024

Bali diving tourism needs to be managed properly to strengthen competitiveness in the face of increasingly fierce competition. Using a set of attributes of diving tourism, this study aims to evaluate the compatibility of the diving tourism attributes that are important to divers and the performance of these attributes and to determine the actual performance of the diving tourism attributes in Bali. Data were collected through a questionnaire survey of 236 respondents regarding the importance of the 20 diving tourism attributes and their satisfaction with these attributes. As many as 13 of the 20 diving tourism attributes in Bali performed positively, meaning that the level of satisfaction exceeded the level of importance, and only one attribute performed negatively, meaning that the level of satisfaction was lower than the level of importance. Importance-Performance analysis shows that the attributes that are the competitive strengths of Bali diving tourism are coral cover, coral diversity, water visibility, dive equipment settings, divemaster competence, safety measures, and pre-dive briefing. The attributes that become weaknesses are the fish abundance, fish diversity, megafauna, and the implementation of the diving code of conduct. Diving tourism stakeholders in Bali must focus on improving the attributes that are weaknesses and maintaining the attributes that are strengths to strengthen the competitiveness of Bali diving tourism in the future.
Empowering the Voice of Heritage: The Evolution and Impact of Tourist Guiding in Saudi Arabia
Authors: Yehia Enas Fares
Published: June 2024

This article explores the development of tourist guiding in Saudi Arabia, tracing its historical roots and analyzing the vital role guides play as cultural ambassadors and educators. It highlights the rigorous training and professional development programs that ensure guides are well-prepared to display Saudi heritage in a way that is both accurate and engaging. In this article, one of the most prominent focuses is on the empowerment and inclusion of women in the profession of tourist guiding. Further investigation into the influence of tourist guides on the preservation of cultural heritage and the promotion of sustainable tourism is presented in this article. Tourist guides are an essential component of the tourism ecosystem in Saudi Arabia, not only do they serve as guardians of cultural heritage, but they also play a significant role in Saudi Arabia's efforts to become a destination of choice for tourists from all over the world. Underscoring the transformative power of tourism that is directed by expertise, passion, and a profound dedication to heritage preservation is the role that they play in linking cultures and generating positive change.
Application of Technology in Educational Management in Rural Schools
Authors: Pradana Muhammad Rafieq Adi , Josiah Trisnowati
Published: June 2024

This study aimed to evaluate the application of technology in educational management in rural schools, focusing on infrastructure challenges, teacher readiness, digital resource integration, and their impact on academic outcomes. Using a qualitative research approach, we analyzed secondary data from various rural schools across Indonesia. Thematic analysis was employed to identify recurring themes and patterns. The findings revealed significant infrastructure barriers, including unreliable internet connectivity, insufficient digital devices, and inconsistent electricity supply. Teacher readiness emerged as a critical factor, with many educators lacking the necessary skills and confidence to integrate digital tools effectively. Despite these challenges, the successful integration of technology in some schools led to improved student engagement and learning outcomes. The study underscores the need for targeted investments in infrastructure and comprehensive professional development programs to equip teachers with digital competencies. Addressing these barriers is essential to harness the benefits of technology, reduce disparities between urban and rural education, and improve overall educational outcomes. The research contributes valuable insights and recommendations for policy interventions and future research in the context of rural education.
Entrevista al Capitán de Navío William Tomás Pedroza Nieto. De los intereses marítimos y fluviales colombianos al fallo de La Haya 2023
Authors: Moreno-Varón Jaime Eduardo
Published: June 2024

Nació en una vereda de Chiquinquirá, Boyacá el 5 de marzo de 1967 e ingresó a la Escuela Naval Almirante Padilla en 1993 al Cuerpo Administrativo, después de haber prestado su servicio militar en el batallón Guardia Presidencial y cursado sus estudios profesionales de Relaciones Internacionales en la Universidad Jorge Tadeo Lozano. Posteriormente, culminó sus estudios de maestría en Gestión y Auditorías Ambientales con énfasis en Ciencia y Tecnología Marina, además es especialista en Pedagogía, especialista en Derecho Ambiental y diplomado en Derecho del Mar.Es candidato a doctor en Ciencias del mar. Investigador invitado de la Universidad de Alcalá (España) en el Área de Derecho Internacional Público, conferencista en escenarios nacionales e internacionales y catedrático en Derecho del Mar, Derecho Internacional Público, Seguridad Marítima Integral, Gobernanza del Océano, Oceanopolítica, Terrorismo Marítimo, Medio Ambiente Marino, entre otros, en diferentes universidades e instituciones castrenses.
A Control Flow Graph Generation Method for Java Projects
Authors: Tran Hoang Viet , Hung Pham Ngoc
Published: June 2024

Many software quality assurance methods depend on the control flow graph (CFG) for theanalyzing process. However, existing methods for Java projects have not described details of the CFGgeneration process, which is critical for having a fully automatic analysis method. This paper presentsa novel method, named CFG4J, for generating CFG associated with a given Java unit. The generatedCFG will be used in many other software quality assurance methods such as test data generation forunit testing, unit debugging, code coverage computation, etc. We have implemented CFG4J in a tooland performed some initial experiments with some common units with potential results. Finally, wegive some discussions about the experimental results at the end of the paper.Keywords: Control flow graph, unit testing, test data generation, Java projects.
La mitologización de Augusto en las Geórgicas de Virgilio
Authors:   Universidad Nacional de La Plata (Argentina), Bisignano Julia Alejandra
Published: June 2024

The ‘Augustan myth’ is an association between divine (mainly Apollo), heroic (Achilles and Hercules) and royal (Romulus, Numa and Alexander) models. Its creation was a social process that occurred progressively and was imposed on the cultural imagination through images, ceremonies, public events, orality, and literature. In Georgics, the inclusion of Augustus as a new god in the proem dedicated to divinities, occupying the thirteenth place in the zodiac (G. 1. 32-35), implies, mainly, the reception of a mediating divinity for men, for its double nature between the divine and the human. In the present work we will observe the elements that allow us to identify the mythologization procedure, which works not only to promote the figure of the ruler among his contemporaries, but as a specifically literary procedure that configures the plot.
Neuroanatomical perspectives on transorbital approaches: A meta-analysis
Authors: Al-Shalchy Ali , Al-Taie Rania H. , Algburi Hagar A. , Ismail Mustafa
Published: June 2024

Background:

Transorbital approaches represent a paradigm shift in skull base surgery, focusing on minimally invasive techniques that prioritize patient outcomes and surgical precision. The scientific community, recognizing the significance of these advances, necessitates a possible review and meta-analysis to encapsulate the collective efficacy, safety, and developmental trajectory of these approaches.

Methods:

This was a literature review targeting literature in the past 10 years to present evidence for studies on surgical approaches transorbital. The included articles were analyzed. In addition, the references list of the included papers was searched for further articles.

Results:

Studies based on the endoscopic endonasal and transorbital approach have emphasized that it is minimally invasive; on the other hand, it offers an advantage to maximal resection success in the case of skull base tumors with advanced endoscopic skills. Transorbital neuroendoscopic surgery was criticized for being highly technical and narrow in its scope, with reduced morbidity. Superior Eyelid Approach involves a direct access with hidden incisions, potential for eyelid complications. Lateral orbitotomy entailed some inherent risks, such as muscle and nerve injury, but it gave excellent exposure to lesions that are lateral in the orbit. The transorbital endoscopic intraconal approach and the transconjunctival approach give direct advantages but are, however, limited to the type of lesion and location.

Conclusion:

The main technique focused on in this overview is the approaches through orbits, which greatly contribute to further innovation brought into the surgical panorama of skull base interventions. All such techniques do have their characteristics and applications, keeping them moving toward less invasiveness.
Machine Learning-Guided Space-filling Designs for High Throughput Liquid Formulations Development
Authors: Chitre Aniket , Woods David , Lapkin Alexei
Published: June 2024

Liquid formulations design typically involves searching a high-dimensional space, owing to the combinatorial selection of ingredients from a larger subset of available ingredients, with a relatively limited experimental budget. Therefore, we need to efficiently select the most informative experiments. These experiments need to optimise the composition of these industrially-manufactured products towards customer defined target-properties. Consequently, we have a mixed discrete-continuous Design of Experiments (DoE) problem, for which there are few computationally efficient solutions, with the exception of maximum projection designs with quantitative and qualitative factors (MaxProQQ). However, such purely space-filling designs can select experiments in infeasible regions of the design space. Here, we explore a system of shampoo formulations, where only stable products are considered feasible. We show a weighted-space filling design, where predictive phase stability classifiers are trained for difficult-to-formulate sub-systems, to guide these experiments to regions of feasibility, whilst simultaneously optimising for chemical diversity through building on MaxProQQ.
AutoDesigner - Core Design, a De Novo Design Algorithm for Chemical Scaffolds: Application to the Design and Synthesis of Novel Selective Wee1 Inhibitors
Authors: Bos Pieter , Ranalli Fabio , Flood Emelie , Watts Shawn , Inoyama Daigo , Knight Jennifer , Clark Anthony , Placzeck Andrew , Wang Jiashi , Gerasyuto Aleksey , Silvergleid Sarah , Yin Wu , Sun Shaoxian , Abel Robert , Bhat Sathesh
Published: June 2024

The hit identification stage of a drug discovery program generally involves the design of novel chemical scaffolds with desired biological activity against the target(s) of interest. One common approach is scaffold hopping, which is the manual design of novel scaffolds based on known chemical matter. One major limitation of this approach is narrow chemical space exploration, which can lead to difficulties in maintaining or improving biological activity, selectivity, and favorable property space. Another limitation is the lack of preliminary structure-activity relationship (SAR) data around these designs, which could lead to selecting suboptimal scaffolds to advance lead optimization. To address these limitations, we propose AutoDesigner - Core Design (CoreDesign), a de novo scaffold design algorithm. Our approach is a cloud-integrated, de novo design algorithm for systematically exploring and refining chemical scaffolds against biological targets of interest. The algorithm designs, evaluates, and optimizes a vast range - from millions to billions - of molecules in silico, following defined project parameters encompassing structural novelty, physicochemical attributes, potency, and selectivity. In this manner, CoreDesign can generate novel scaffolds and also explore preliminary SAR around each scaffold using FEP+ potency predictions. CoreDesign requires only a single ligand with quantifiable binding affinity and an initial binding hypothesis, making it especially suited for the hit-identification stage where experimental data is often limited. To validate CoreDesign in a real-world drug discovery setting, we applied it to the design of novel, potent Wee1 inhibitors with improved selectivity over PLK1. Starting from a single known ligand, CoreDesign rapidly explored over 23 billion molecules to identify 1,342 novel chemical series with a mean of 4 compounds per scaffold. Importantly, all chemical series met the predefined property space requirements. To rapidly analyze this large amount of data and prioritize chemical scaffolds for synthesis, we utilize t-Distributed Stochastic Neighbor Embedding (t-SNE) plots of in silico properties. The chemical space projections allowed us to rapidly identify a structurally novel 5-5 fused core meeting all the hit-identification requirements. Several compounds were synthesized and assayed from the scaffold, displaying good potency against Wee1 and excellent PLK1 selectivity. Our results suggest that CoreDesign can significantly speed up the hit-identification process and increase the probability of success of drug discovery campaigns by allowing teams to bring forward high-quality chemical scaffolds de-risked by the availability of preliminary SAR.
RECENT PROGRESS ON THE DIRECT CONVERSION OF METHANE TO METHANOL
Authors: Edor Godwin
Published: June 2024

Methanol is a valuable industrial chemical that serves as a clean fuel and a precursor to many high-demand chemicals like acetic acid, methyl tertiary butyl ether, dimethyl ether, formaldehyde, methyl halides, and methylamine, among others. Methane on the other hand is an abundant gas that constitutes about 85-96 %wt of natural gas compositions obtained from the cracking of petroleum or as a byproduct of coalification or biomass fermentation process. It is reportedly the second most abundant greenhouse gas emitted into the atmosphere after CO2 and also has 25 times as much greenhouse effect as CO2. Therefore, the conversion of methane to methanol is a transformative approach to creating fuels and important chemical feedstocks and intermediates and also a sustainable way to reduce the emission of greenhouse gases and mitigate global warming. Currently, methanol is manufactured industrially at a commercial scale from methane via the indirect energy-intensive syngas/FTS route which is expensive and environmentally unfriendly and proceeds at high temperatures and pressures. Therefore, direct conversion of methane to methanol is desirable to replace the indirect syngas/FTS with the possible advantages of reduced energy consumption, simplified process routes, and potentially higher selectivity and yield. This mini-review explores the recent advancement in the different direct-methane-to-methanol conversion methods, challenges, and opportunities.
RESPOSTA REFORMADA AO ANTICRISTO
Authors: Soares dos Santos Arthur Henrique
Published: June 2024

Em Crença Cristã Avalizada, o filósofo reformado Alvin Plantinga faz uma resposta às objeções de jure de Freud e Marx contra a crença cristã, mas não responde às objeções de mesmo tipo feitas por Nietzsche. Portanto, o objetivo do presente artigo é estender a resposta epistemológica de Plantinga, a qual é profundamente influenciada pela teologia reformada, às objeções feitas por Nietzsche no Anticristo, de forma a explicitar que o aforista alemão apenas pressupõe a falsidade da crença cristã bem como defender que, se ela for de fato verdadeira, tanto o sensus divinitatis de João Calvino como a fé satisfazem as condições conjuntamente suficientes e individualmente necessárias para que tal crença seja considerada conhecimento.