bluuebunny/crossref_metadata_2025 huggingface dataset:
Information and analytical support for the management of tangible current assets of the enterprise
Authors: POLOVA Tetiana , SIENIEV Stepan
Published: November 2021

The paper investigates that the realization and control of the implementation of management decisions on tangible current assets is impossible without appropriate information and analytical support of this process. The main prerequisites for creating an effective management system of tangible current assets are indicated. The definition of information-analytical support of tangible current assets management of the enterprise is offered, which allows to consider it as: a component of tangible current assets management system; purposeful set of actions of management staff; the process of forming and transmitting available analytical information. It is established that the technology of accounting and analytical management of tangible current assets involves three stages: previous, basic and final. The characteristics of these stages are given and the tasks, the solution of which is realized within the functional subsystems of accounting, analysis, control, planning and forecasting, are determined. The authors define the object and subject, the purpose of management of tangible current assets, the task is formed, the principles of the system of management of tangible current assets of the enterprise are substantiated. Implementation of stages of technology to create appropriate information and analytical support is possible only with adequate management and technical support. Management support is related to determining the amount and structure of information needed for managers at different levels; clear setting of parameters and settings of the information exchange system; application of reliable methods of protection of the available information; using adapted information to justify and make strategic decisions. Technical support involves the use of computer engineering means, which allows you to filter, verify, duplicate and store information.
Regulatory and analytical changes in the accounting of VAT transactions
Authors: SHYHUN Maria , ZHURAVEL Andrii
Published: November 2021

In order to comply with the norms of the Tax Code of Ukraine in terms of VAT, companies open subaccounts in the chart of accounts to reflect VAT transactions in the accounting. Practice research has shown that there is currently no single acceptable model for using subaccounts to reflect VAT and related transactions in accounting. A critical analysis of the research of domestic scientists also confirms the lack of consensus on the name of subaccounts to account 64 “Calculations for taxes and fees” and on their applying in the reflection of VAT-related transactions.
The presented paper examines the compliance of the provisions of Instruction 291 on subaccounts 643 “Tax liabilities” and 644 “Tax credit” with their essence, practice of use and the current provisions of the Tax Code of Ukraine. The expediency of using the definition of “VAT unconfirmed” in relation to tax liabilities and VAT credit is analyzed and the definition of “VAT unregistered” is proposed to be used in certain cases. The criteria for opening higher-order accounts to subaccount 643 and accounts related to VAT liabilities of transactions are substantiated. The examples of reflection in the accounting of wholesale sales, in-store sales and online sales, demonstrate the benefits of using the proposed subaccounts.
Taking into account the peculiarities of the formation of the VAT reporting indicators and reporting under IAS, a list of subaccounts for accounting tax credit for VAT is proposed and examples of their using in the accounting of relevant transactions are given. Particular attention is paid to the issue of accounting for VAT liabilities and VAT credit arising during transactions for the import of services at a non-resident non-payer of VAT.
The practical application of research results contributes to the systematic integration of accounting in compliance with the current provisions of the Tax Code of Ukraine in terms of VAT.
The strategy of the combined sales as the modern instrument for enhancing the product distribution planning of enterprises on foreign markets
Authors: CHYRKOVA Yuliia , BILETS Lesia
Published: November 2021

Nowadays, sales activities are a determining component of the competitiveness of almost every enterprise engaged in foreign economic activities. In modern economic conditions and the strengthening of the world globalization process, more and more attention is paid to the distribution of export-oriented products as the main component of the enterprise marketing activities. To implement efficient distribution of products, first of all, it must be well planned. It's considered that it is exactly planning, which is the most important condition for the effective implementation of the marketing activities of the exporting enterprise.
The aim of the work is to determine the essence of the combined sales strategy as an up-to-date tool for improving the planning of the products distribution at enterprises in the context of the intensification of activities in foreign markets. The analysis of the latest research and publications has been carried out. The “products distribution” concept is presented as the main component of the enterprise marketing activities. In general, product distribution is an enterprise's activity aimed at overcoming the spatial, temporal and quantitative commodity differences between the production and consumer spheres, which also includes the transfer of ownership of products to meet the needs of consumers and achieve the company's goals in target markets. Meanwhile, the combined marketing implies a combination of direct and indirect methods of the commodities promotion, that is, a manufacturer can form his own sales network, but at the same time does not refuse the services of intermediaries. The advantages and disadvantages of using this method for manufacturing companies were listed. It also describes the conditions under which it is advisable to use the strategy of combined sales, especially it concerns the companies in the conditions of export activation. The factors influencing the implementation of the combined sales strategy by the enterprise in the context of the intensification of activities in foreign markets are presented.
Peculiarities of using tax compliance tools at enterprises engaged in foreign economic activities
Authors: CHYRKOVA Yuliia , BORTNIKOVA Mariana
Published: November 2021

Introduction. It is established that unpredictability of the external environment, complicating the structure of operational, financial, investment processes, necessity of functioning under the sanctions regime and the growing risks of cyber fraud actualize the question of using tax compliance at enterprises, the subjects of foreign economic activities (FEA). International and national theorists and practitioners think the system of compliance control is an effective alternative to further complicating and increasing the number of regulatory and non-regulatory acts in the field of control over the activities of the organization.
Purpose. The legislator makes attempts to stimulate law-abiding behavior of the participants of FEA, gives “white” companies significant advantages. Foreign trade organizations also have interest in reduction of costs, related to the interaction with public authorities. It is found that meeting the expectations of both legal entities and the state contributes to the fundamentalization of the compliance control system. Classification of FEA participants takes place considering their tax and customs reputation. It is resumed, that such classification is necessary for providing maximum customs simplifications for conscientious FEA participants (granting the status of an authorized economic operator).
Results. The process of implementation of compliance control over the FEA participants is considered as a way to get gain the trust of control and supervisory authorities, ability of company to get on the ”white” lists of customs authorities, thereby increasing the efficiency of customs operations. It is summarized that constant changes in legal regulation, growing the role of reputation and significant number of cases of fraud on the part of counterparties necessitate the introduction of the compliance control system in the activities of organizations engaged in FEA. The mentioned system of control allows the FEA entites to buy significant benefits, especially in the conditions of intense competition with analogic organizations in the member states of the European Union.
Conclusion. The effects for FEA participants from tax compliance have been identified as follows: implementation of customs operations in as much as possible short terms and with minimum expenses; minimization of costs for the implementation of customs operations while ensuring the rules established by customs legislation; obtaining the status of a law-abiding FEA participant; reduction of risks arising from the implementation of FEA; reducing the number of inspections by supervisory authorities; emergence of a single standard of implementation of FEA; application of electronic methods for declaring goods.
Methodology for ensuring the formation of marketing strategy of enterprise development
Authors: POIASNYK Heorhii
Published: November 2021

Introduction. Market conditions pose new problems for economic entities. Currently, Ukrainian enterprises develop a plan of their market activity on the long and short term scopes on their own, meaning that all the enterprises independently choose the raw materials suppliers, range and volume of production, consumers, profits range, and the order of profits distribution. Therefore, the important part in the activities of an enterprise is the development and the implementation of the enterprise strategy.
The purpose of the paper is to increase the theoretical and methodological basis for the formation of marketing strategy for enterprise development.
Results. The article analyzes the issues during the formation of marketing strategy for enterprise development, where it can be used for the decision-making on the resources distribution with a goal to achieve the competitive advantages in selected product markets. Enterprises should have a system of constant discussion and reviewing of their own general objectives, but should avoid the frequent and significant changes in the main field of their activities. The process of selection and substantiation for the formation of marketing strategy for the enterprises was studied; which resulted in developing the following stages: evaluation of the existing strategy, formation of the basic strategy, market analysis, choice of strategic alternatives. The principle of choosing the most efficient marketing strategies is to use the different methods, namely: field tests, mathematical analysis, simulation.
Conclusion. It is very important to choose the right marketing strategy, which will choose the main focal point in the enterprise development in today's economic system. Each strategy is characterized by consistency, execution time and efficiency in order to achieve the goals of the enterprise. The analysis of the modern methodological base gives us the chance to offer efficient methods for formation of marketing strategy for enterprise growth. Thus, the purpose of the process of selection and justification of the strategy of marketing-oriented enterprises development is to achieve the competitive advantages which will provide the company with the high profitability and the long-term operation potential in today's market conditions.
Features of cash audit in the conditions of ensuring the enterprise’s cybersecurity
Authors: BULKOT Hanna , MIRKO Iryna
Published: November 2021

Introduction. Today, cash accounting transactions are important in the organization and activities of any enterprise, because they cover almost all areas of its financial and economic activities and require significant attention from the auditor, as during their implementation may occur various violations and overuses by officials of the enterprise. Since cash is the most mobile asset and in today’s business environment, basically, all cash payments are non-cash (electronically), there is a high probability of overuse by third parties. Therefore, performing an audit of cash operations and implementation cybersecurity of data about their calculations is an extremely important issue to increase the efficiency of accounting and management them in enterprises.
The purpose of the paper is to determine the role of cash audit for the company and ways to increase efficiency of its implementation in terms of cybersecurity of the enterprise.
Results. The article acquaints with the work of various economists on the interpretation of the concept of “cash”, so we can say that cash – are the most liquid assets of the company, which are in the form of cash at the box office, cash in the bank accounts and demand deposits. The general strategy and the plan of cash audit in terms of cybersecurity of the enterprise are considered. The main reasons occurrence of problem ensuring of cybersecurity of operations with cash of the enterprise are indicated. An appropriate level of information security for cash transactions has been proposed in order to prevent threats in the enterprise. Ways to damage information security in the process of conducting an audit of cash of the enterprise are improved.
Conclusions. Cash audit must be conducted in conjunction with the implementation of the necessary cybersecurity measures in the enterprise in order to reduce the level of disclosure, leakage and unauthorized access to confidential information about cash and to ensure a high level of protection of the company’s own information sources.
Modernization of the system of formation and use of financial resources of pension insurance in Ukraine
Authors: PETRUSHKA Olena
Published: November 2021

Introduction. Due to the demographic, socio-economic and financial problems facing Ukraine, the need to modernize Ukraine’s pension system is quite acute. The basis for its improvement should be changes that will ensure the creation of a balanced and equitable pension insurance system, which will operate on the basis of transparency and efficiency, the main vocation of which will be to ensure a high standard of living and social integration of existing and future retirees.
The purpose of the paper is to study the problems of the functioning of the pension system of Ukraine and to find ways to improve the system of formation and use of financial resources of pension insurance.
Results. Real and priority steps towards the implementation of the outlined vectors of reform on the way to improving the pension system should be comprehensive systemic measures to de-shadow the economy, create jobs, legalize the labor market, reduce pressure on the payroll and simplify tax administration, ensure adequate wages and income. In order to improve the mechanism of effective use of the pension system, it is necessary to modernize the existing system of administrative, financial and budgetary management. The key point of such modernization is to take into account the completeness of financial security, efficiency and effectiveness of financial flow management. Ensuring the efficient use of budget funds of the pension system is considered as one of the ways to increase the provision of these funds. The use of budget funds should be based on a balance of opportunities and needs for financial resources, analysis of their adequacy, assessment of their effectiveness and manageability, the availability of innovative levers and management schemes, other components of financial management, soundness of financial flows. One of the important activities to solve the problem of formation and use of financial resources is to overcome the problem of distrust and lack of public awareness about private pension provision.
Conclusion. The urgency of the chosen ways to modernize the pension system of Ukraine is increasing due to the fact that it will concern the improvement not only of the pension insurance system, but also of the entire economic system of Ukraine. After all, it will create additional incentives for the economy to emerge from the shadows, will form a great potential of financial resources that will be directed to investment and economic development of the country.
A new species of the genus Nephius Pascoe, 1885 (Coleoptera, Curculionidae) from Indonesia
Authors: Legalov Andrei A.
Published: November 2021

A new species, Nephius kalimantanensis Legalov, sp. nov. from Indonesia (Kalimantan) is described and illustrated. This new species is similar to N. gestroi Pascoe, 1885 from Sumatra but differs in the elytra with distinct humeri, the pronotal sides slightly depressed in the middle, biconcave base of the pronotum, and the subparallel elytra. It is the second record of the genus Nephius Pascoe, 1885 from Kalimantan.
Cascading Models of CNN and GRU with Autoencoder Loss for Precipitation Forecast in Thailand
Authors: Manokij Fuenglada , Vateekul Peerapon , Sarinnapakorn Kanoksri
Published: November 2021

It is a crucial task to accurately forecast precipitation, especially rainfall in Thailand, since it relates to flood prevention and agricultural planning. In our prior work, we have presented a model based on deep learning approach; however, its performance is still limited due to two main issues. First, there is an imbalance issue, where most rainfall is zero or no rain because Thailand has short rainy season. Second, predicted rainfall is still underestimated since moderate and heavy rainfall cases barely occurs. In this paper, we propose an enhanced deep learning model to forecast rainfall in Thailand. Our model is a cascading of CNN and GRU along with exogenous variables, i.e., temperature, pressure, and humidity. There are two stages in our model. First, CNN is specialized for classifying rain and non-rain events. In this stage, an imbalanced issue is alleviated by applying “focal loss”. Second, GRU is responsible for forecasting rainfall. Its predicted range is lifted using “autoencoder loss”. The experiment was conducted on hourly rainfall dataset between 2012 and 2018 obtained from a public government sector in Thailand. The results show that our enhanced model outperforms ARIMA and CNN-GRU in terms on RMSE of most regions in Thailand.
Pomen literarne vede pri izvajanju biblioterapije
Authors: Marinčič Manca
Published: November 2021

Danes se zavedamo pomena branja in njegovih učinkov na bralce, saj jih potrjujejo različne študije vpliva branja. Pomena branja ne raziskuje samo literarna veda, ampak je to raziskovalno področje zanimivo tudi za številne druge vede. Z biblioterapijo se raziskovalci ukvarjajo dobrih sto let, njene zasnove pa lahko opazimo že v Bibliji in pri starogrških filozofih. Sodobne raziskave biblioterapije opravljajo predvsem raziskovalci s področij psihiatrije, psihologije, pedagogike in bibliotekarstva. Čeprav so knjige oziroma literatura osrednja komponenta procesa biblioterapije, je med avtorji člankov in samimi izvajalci biblioterapije le malo strokovnjakov z literarnovednega področja. Članek se posveča vlogi literarne vede pri izvajanju biblioterapije, zlasti vprašanju, kako lahko ta ključno prispeva h kvaliteti izbire besedila za izvedbo biblioterapije. Raziskuje, katere strategije preučevanja literarnih besedil lahko uporabimo pri iskanju besedila, da bo to ustrezno vplivalo na udeležence biblioterapije. Za to je pomemben psihonaratološki pristop k izbiri besedila.
Possible Worlds in Translation: Coleman Barks’s Rendition of a Story from Rumi’s Masnavi
Authors: Medhat Vahid , Pirnajmuddin Hossein , Abbasi Pyeaam
Published: November 2021

This article applies the theory of possible worlds to the field of translation studies by examining the narrative worlds of original and translated texts. Specifically, Marie-Laure Ryan’s characterization of possible worlds provides an account of the internal structure of the textual universe and the progression of the plot. Based on this account, one of the stories from Rumi’s Masnavi is compared to Coleman Barks’s English translation. The possible worlds of the characters and the unfolding of the plots in both texts are examined to assess the degree of compatibility between the textual universes of the original and the translated texts and how significant this might be. It also examines how readers reconstruct the narrative worlds projected by the two texts. The analysis reveals some inconsistencies in the way the textual universes of the original and translated texts are furnished and in the way readers reconstruct the narrative worlds of the two texts. The inability of translation to fully render the main character results in some loss in terms of the pungency and pithiness of the original text. It is also shown that the source text presents a richer domain of the virtual in comparison, suggesting a higher degree of tellability in the textual universe of the Masnavi’s narrative.
The Mapping of Center and Periphery, and the Geography of Otherness
Authors: Hart Jonathan Locke
Published: November 2021

Some literatures, like Canadian literature, may be considered minor because Canada is not a major power. But in reality, Canadian literature and other literatures, large or small, are part of a cultural history that is not merely local or even national, but international. The territories of culture and literature in literal or metaphorical terms shift over time. Using a comparative method, this article examines texts—such as The Saga of Eric the Red and works by Columbus, Verrazzano, Jeannette C. Armstrong, Marie Annharte Baker and Carrie Best—to demonstrate the shifting boundaries of time and space and to explore the connections between cultures and literatures in Canada, Europe and the Atlantic and international worlds as part of a longstanding globalization. The article demonstrates that the hybridity resulting from cross-cultural contact and colonization typically blurs the distinction between center and periphery, revealing the historical fluidity of the political boundaries on which the concepts of national and world literatures are based. In doing so, it focuses on how North America, particularly Canada, and the historical process of its discovery, settlement, and colonization have connected this region to other parts of the world.
Revising Alfred, Lord Tennyson: A Closer Look at Two Color Line Stories “The Wife of His Youth” and “Cecily’s Dream” by Charles W. Chesnutt
Authors: Koy Christopher E.
Published: November 2021

This article explores an African American writer’s revision of a famous English poet Tennyson whose versified medieval portrait of the Arthurian legend appears in Idylls of the King as well as other poems. The Wife of His Youth and Other Stories of the Color Line (1899), a story collection by African American author Charles Chesnutt (1858–1932), addresses parameters contextualized in the aftermath of slavery such as esthetic notions of beauty tied to whiteness and intra-racial inequality. The final failure of two protagonists, a man and a woman, to fulfill their romantic aspirations of whiteness connects the collection’s titular story to “Cecily’s Dream.” In addition to the color-line theme, however, Chesnutt is motivated to refer to the poetry of Alfred, Lord Tennyson (1809–1892), including moments in which chivalric codes of honor, whiteness and flawed courtly love are idealized. Tennyson’s parabolic poems provide Chesnutt’s intertextual scheme to engage the implied reader by renewing, transforming and also subverting the motif of courtly love in these Arthurian idylls.
Metabolic enzyme gene polymorphisms predict the effects of antioxidant treatment on idiopathic male infertility
Authors: Zhang Hong-Yan , Mu Yi , Chen Pan , Liu Dong-Dong , Chen Ke-Hang , Yu Qi , He Jun , Sun Fa , Xing Jun-Ping , Tang Kai-Fa
Published: November 2021

To explore the relationship between genetic polymorphisms of metabolic enzymes such asCYP1A1,CYP2D6,GSTM1,GSTT1, andGSTP1and idiopathic male infertility. By observing the efficacy of antioxidants in the treatment of idiopathic male infertility, the effect of metabolic enzyme gene polymorphisms on antioxidant therapy in patients with idiopathic male infertility was prospectively studied. This case–control study included 310 men with idiopathic infertility and 170 healthy controls. The cytochrome P450 1A1 (CYP1A1), cytochrome P450 2D6 (CYP2D6), glutathione S-transferase M1 (GSTM1), glutathione S-transferase T1 (GSTT1), and glutathione S-transferase P1 (GSTP1) genotypes in peripheral blood samples were analyzed by polymerase chain reaction (PCR) and PCR-restriction fragment length polymorphism (PCR-RFLP). The idiopathic male infertility group was treated with vitamin C, vitamin E, and coenzyme Q10 for 3 months and followed up for 6 months.GSTM1(−),GSTT1(−), andGSTM1/T1(−/−) in the idiopathic male infertility groups were more common than those in the control group. The sperm concentration, motility, viability, mitochondrial membrane potential (MMP), and seminal plasma total antioxidant capacity (T-AOC) level in patients withGSTM1(−),GSTT1(−), andGSTM1/T1(−/−) were lower than those in wild-type carriers, and the sperm DNA fragmentation index (DFI), 8-hydroxy-2’-deoxyguanosine (8-OH-dG), and malondialdehyde (MDA) and nitric oxide (NO) levels were higher. Therefore, oxidative damage may play an important role in the occurrence and development of idiopathic male infertility, but antioxidant therapy is not effective in male infertility patients withGSTM1andGSTT1gene deletions.
Endoscopic gallbladder drainage for acute cholecystitis with high-risk surgical patients between transduodenal and transpapillary stenting
Authors: Nishiguchi Kyouhei , Ogura Takeshi , Okuda Atsushi , Ueno Saori , Nishioka Nobu , Yamada Masanori , Matsuno Jun , Ueshima Kazuya , Yamamoto Yoshitaro , Higuchi Kazuhide
Published: November 2021

Background and Objectives:

EUS-guided gallbladder drainage (GBD) has emerged as an alternative GBD technique, particularly for high-risk surgical patients. To prevent stent migration or to facilitate stent deployment, the lumen-apposing metal stent (LAMS) was recently developed for EUS-GBD. However, LAMS remains unavailable in several countries and is expensive compared with conventional fully covered self-expandable metal stent (FCSEMS). Although several studies have shown the clinical benefits of EUS-GBD using novel FCSEMS or LAMS compared with endoscopic transpapillary GBD (ETGBD), the choice between ETGBD and EUS-GBD using conventional FCSEMS and ETGBD remains controversial. The aim of this study was to evaluate EUS-GBD using conventional FCSEMS compared with ETGBD.

Materials and Methods:

This comparative retrospective study included consecutive symptomatic AC patients who underwent gallbladder drainage by either EUS-GBD or ETGBD between January 2015 and December 2018. The main outcome measures were technical success, clinical success, procedure-related and stent-related adverse events, and recurrence of AC during follow-up.

Results:

Fifty-four patients (44.4% female, 55.6% male) who underwent EUS-GBD (n = 25) or ETGBD (n = 29) were enrolled. Initial technical success rates were 100% with EUS-GBD and 82.7% (24/29) with ETGBD. The median procedure time was significantly shorter for the EUS-GBD group than for the ETGBD group (11.0 vs. 24.0 min, P < 0.05). Procedure-related adverse events did not differ significantly between groups (P = 0.283). During follow-up (median 522 days, range 43 – 1892 days), recurrent acute cholecystitis (AC) was only observed in 4 patients from the ETGBD group. Overall survival did not differ significantly between the EUS-GBD group (mean 1070 days) and ETGBD group (mean 1470 days) (P = 0.292).

Conclusion:

The technical success rate for EUS-GBD using FCSEMS with plastic stent insertion was significantly higher with a shorter procedure time and resulted in a lower rate of recurrent AC.
Development of an Industrial Application with Neuro-Fuzzy Systems
Authors: Sonia Benaicha , Hannane Zermane , Hayet Mouss , Fateh Bencherif
Published: November 2021

In this paper, our objective is dedicated to the detection of a deterioration in the estimated operating time by giving preventive action before a failure, and the classification of breakdowns after failure by giving the action of the diagnosis and / or maintenance. For this reason, we propose a new Neuro-fuzzy assistance prognosis system based on pattern recognition called "NFPROG" (Neuro Fuzzy Prognosis). NFPROG is an interactive simulation software, developed within the Laboratory of Automation and Production (LAP) -University of Batna, Algeria. It is a four-layer fuzzy preceptor whose architecture is based on Elman neural networks. This system is applied to the cement manufacturing process (cooking process) to the cement manufacturing company of Ain-Touta-Batna, Algeria. And since this company has an installation and configuration S7-400 of Siemens PLC PCS7was chosen as a programming language platform for our system.
A Fuzzy Logic Approach for Image Restoration and Content Preserving
Authors: Selmani Anissa , Seddik Hassene , Mzoughi Moussa
Published: November 2021

Image filtering, which removes or reduces noises from the contaminated images, is an important task in image processing. This paper presents a novel approach to the problem of noise reduction for gray-scale images. The proposed technique is able to remove the noise component, while adapting itself to the local noise intensity. In this way, the proposed algorithm can be considered as a modification of the median filter driven by fuzzy membership functions. Experimental results are compared to static median filter by numerical measures and visual inspection. As was expected, the new filter shows better performances.
City Rhythms of Commuter Traffic Decarbonisation of Commuting in Vienna
Authors: Hartl Gerda
Published: November 2021

Today’s distribution of residences and workplaces is a result of availability of cheap oil combined with human preferences for residence in low-density areas. Having reached Peak-Oil nowadays, common motorised mobility is under scrutiny: Not only its massive CO2 output but, most of all, its future scarcity demands urban and regional planning to anticipate the sustainable city of the future. In our work, we have looked at the city of Vienna, in which we have researched patterns of mobility regarding commuters. Our final goal is redensification as a means for transformation of the present state into a walkable city. To make that possible, our analysis provides insights into necessities of mode switching, according to the distances from workplaces. The model which we present is applicable not only to our research area, but to a variety of cities that want to achieve a sustainable settlement structure.
Study of Various Configurations of Hybrid PV/T System
Authors: El Hocine H. Ben Cheikh , Marir-Benabbas M.
Published: November 2021

In this study, an attempt has been made to evaluate the theoretical performance and evaluation of a hybrid PV/thermal (PV/T) collector based on dual heat extraction operation a function of climatic and design parameters. On the first hand, the different configurations of hybrid collectors are considered for the present study which are defined as unglazed PV/T air heaters, with and without tedlar, PVT hybrid water collector, in the second hand two configurations with dual extraction operation (water and air as heat removal fluid) are presented which are defined as dual PV/T model with tedlar, dual hybrid PV/T without tedlar. Analytical expressions for the temperatures of solar cells, back surface of the module, outlet air, and outlet water of those configurations have been derived. Numerical computations have been carried out for composite climate and the results for different configurations have been compared. Our results clearly show the direct impact of various parameters, in particular the solar radiation, ambient temperature, mass flow rate on the variation of outlet and solar cell of the collector.
In vitro Antiproliferative Effects of Cotinus coggygria Scop. on human non-melanoma and melanoma skin cancer cells
Authors: Antov Georgi , Antov Georgi
Published: November 2021

Skin cancer is one of the most frequently diagnosed malignancies worldwide and its incidence constantly increases. The disease divides in two major subtypes: non-melanoma and melanoma skin cancer. The main drawbacks of the traditional skin cancer therapy are primary and acquired drug resistance and serious side effects due to the nonspecific treatments targeting. Despite advances in therapy strategies there is a need of new affordable natural anti-skin cancer agents, which to possess higher efficiency without causing detrimental side effects. Medicinal plants provide great possibility for the discovery of new anticancer therapeutics with preventive and treatment potential. Cotinus coggygria Scop. is a plant species widely applied in phytotherapy predominantly against disorders of the skin and mucosal tissues. The herb has a large range of valuable biological activities but its anticancer properties have not been thoroughly studied. The aim of the present research was to assess the antiproliferative properties of the crude leaf aqueous ethanolic extract from Bulgarian herb C. coggygria and its chloroformic and aqueous fractions on a panel of human skin cancer cell lines: basal cell carcinoma (TE 354.T), squamous cell carcinoma (A431) and malignant melanoma (A375) and to compare them to the cell growth inhibitory potential on normal dermal cell line (BJ). The antiproliferative capacity of the plant substances was investigated using MTT assay and microscopy cell morphology observation after 72 h cell treatment in a wide scale of concentrations. The obtained results showed that the crude extract and both fractions inhibit significant proliferation of A431 squamous cell carcinoma and A375 melanoma cells with the highest cytostatic effect registered for the aqueous fraction on A375 cells with a half maximal inhibitory concentration value of 44.33 ?g/ml. C. coggygria exhibited no cytostatic activity towards TE 354.T basal cell carcinoma cells. The established marked slight
Factors that Influence Consumers’ Future Purchase Intention
Authors:   Shaheed Benazir Bhutto University, Shah Bab
Published: November 2021

The main aim of this study is to examine the key factors that influence future purchase intention and shape the consumers’ attitude towards brand social media pages. Data were collected through a questionnaire survey from Lahore city, Pakistan. A total number of 380 responses were collected from which 274 were analyzed by using structural equation modeling. The outcomes of the study shows that brand credibility, brand familiarity, and attitude towards brand social media page are the key factors of future purchase intention. Moreover, the study found a negative significant association of brand familiarity and e-wom with future purchase intention for the female group. The study further found that involvement is positively significantly associated with consumers' attitudes towards social media. So far; no study examines the factors of future purchase intention based on gender. This study contributes to explaining the inconsistent results between e-WOM and future purchase intention. Implication concerning offers for managerial brand marketers, firms, and research practices and directions for future research presented.
Toxic leadership and collective organizational engagement: Does employee voice mediate the effect?
Authors:   University of Gujrat
Published: November 2021

Drawing upon the theory of planned behavior, this study aims to observe the role of employee voice in abating the impact of toxic leadership on collective organizational engagement. The performance of the firm is highly dependent on employee engagement and leadership plays a vital role in engaging employees towards collective goals. This study used the snowball sampling technique to collect data from the Pakistan service sector. A self-reported questionnaire was used to collect data from the said sector, the sample size was 223 employees working in telecommunication, banks, and insurance companies. Thus, literature proposes that the phenomenon of toxic leadership exists at every workplace and has negative effects on the organization. Previously toxic leadership has been studied only as a predictor of negative outcomes only. Therefore current study argues that even though toxic leadership decreases the collective organizational engagement, however, this relationship can be transformed via employee proactive voice behavior. Results obtained through Structural Equation Modeling (SEM) show that although leaders’ toxicity disengages employees at the workplace they look engaged. Structural relation of toxic leadership with employee voice has proved significant which indicates that employee raises voice against the leader’s bad behavior; it keeps them engaged as they perceive organization cares their voice. Thus, this study recommends that employee voice behavior should be promoted at the organization to neutralize the toxic leadership effect on collective organizational engagement. Present study where advances the literature on toxic leadership has practical implications for the managers as well. As toxic leadership overshadows the effects of positive leadership thus to avoid the negative effects of toxic leadership; top management should promote collective engagement through employee voice behavior to accomplish firm performance. Presently this study attempts to enrich the literature by empirically testing the proposed relationship and also provided future insights on toxic leadership to the researchers.
Students’ Motivation in Learning English Through English Learning Videos Making
Authors: Erlangga Rifqi Aulia
Published: November 2021

Video is a common media to use in teaching English in the past few years. English learning video can be an external factor that influence students’ motivation in studying English. English learning video that was designed by involving students as the actors predicted to have some common sense of belonging. Related to the purpose of the research, the result showed the students were motivated even more by learning English in a class using the video they are involved. Focusing on research methodology, descriptive quantitative research was applied to get the purpose of the research. The result in this study was represented in descriptive percentage.
Accounting Information System Zakat Sfas 109 In Increasing Financial Reporting Transparency
Authors:   Department Accounting Faculty Economic and Business UNISBA, Dean's building, 3rd floor Tamansari 24-26 Bandung, Nurhayati Nunung
Published: November 2021

As a zakat manager who relies on muzakki, transparency and accountability of ZIS (zakat, infaq and shadaqah) is a very important concern to foster muzakki's trust in zakat management institutions. The more transparent the financial reporting of zakat managers, the higher the trust of muzakki which will have an impact on growing public awareness and compliance to distribute their zakat to institutions. zakat management with a case study approach, data obtained by means of observation, interviews and documentation (secondary data). Implementation research results based financial statements SFAS 109 which has a uniformity (uniformity) and dependence (comparability) in the financial statements ready for audit public accountant. Although the system information is still manual.
Assessment of Residential Buildings Condition In Government Built Housing Estates of Port Harcourt Municipality, Nigeria
Authors:   Department of Urban and Regional Planning, Dawaye Ikiriko Tamunoikuronibo
Published: November 2021

A major key indicator for assessing the quality of an urban residential neighborhood is the building condition. A good building condition adds value to a neighborhood in terms of aesthetics, safety, security and comfort. The Rivers State Government has in 1986 - 1998 built 12 residential estates for her staff members in the study area. The responsibility of maintenance of the buildings has been left to the owner occupiers of those houses. What is the state of those houses which has been built for over 30years? It is on this note that this study is poised to ascertain the physical condition of buildings within the public housing estates in Port Harcourt municipality. This study is a quantitative research that belongs to the class called “descriptive research design”. Simple random sampling technique was used to select 108 respondents (household heads) from the six selected housing estates. Questionnaire, physical observation and digital camera were the tools used for data collection. Analysis of findings was presented descriptively in tables, charts and percentages. Among the twelve public housing estates identified within the study area, the simple random sampling method was used to select and study six of the estates which are: 1. Aggrey Housing Estate, 2. Marine Base Govt. Housing Estate, 3. Abuloma housing estate phase, 4. Ndoki Housing Estate, 5. Elekahia housing estate and, 6. Khana Street Housing Estate. The research findings show the physical condition of buildings within the public housing estates, 81.5% of the buildings has good foundation, 92.6% of the windows are in good condition, 95.4% of the buildings have water system. 65% of the respondents considered the overall housing condition of the estates as good (needs no repair) while 35% saw the housing condition as fairly good (needs minor repair).
Online graded assessment of Saudi EFL learners during the Covid-19 pandemic: A successful implication of TAM
Authors: Ahmed Syed Naeem , Rehman Shafiq Ur , Said Muhammad Khan
Published: November 2021

This paper highlights a successful experience of assessing English as a Foreign Language (EFL) learner’s proficiency at Yanbu English Language Institute (YELI), Kingdom of Saudi Arabia during the Covid-19 restrictions. To investigate the existing problem various interventions were introduced such as replacing Google Classroom with Black Board, implementing online proctoring during the exams, and portfolios. The provision of online assessments was a forced response to Covid-19 restrictions, which brought many challenges and risks without any prior experience and precedence. Addressing these challenges and making well-informed decisions that can potentially affect the performance and career of hundreds of learners, requires judicious justification and reasoning. The paper reflects on the well-informed strategy TAM used to deploy and address the challenges of online graded assessments effectively during the current pandemic for EFL learners to continue their progress toward their specializations while maintaining academic rigor and quality. This paper also intends to provide an insight to language teachers, practitioners, and policymakers to tackle similar challenges in the future. One among many other objectives of this research was to address the role of digital assessment for effective teaching, learners’ motivation, achievements, and transferability.
Mujeres en el ombligo del mundo : las educadoras en el Gobierno del DF
Authors: Alaníz Hernández Claudia , Farfán Mejía Enrique
Published: November 2021

La profesionalización de las maestras es una antigua deuda en la política educativa mexicana. La sociedad muestra tener esperanza en las profesoras, pero las condiciones de su ejercicio profesional no son las ideales. Sin embargo, la profesionalización de las docentes implica un proceso de formación que va más allá del dominio curricular, como es el promover los valores cívicos, la dignidad económica y el compromiso con el ejercicio ético de la enseñanza. Este libro ofrece una aproximación a las condiciones de formación y trabajo de las maestras de educación preescolar del gobierno de la Ciudad de México.
A Look into masculine identity in mexican young men
Authors: García Villanueva Jorge
Published: November 2021

It was because of this book that I became acquainted with different concepts such as youth, identity, gender and sex among others. Concepts which by the way I think are fundamental for everyone because they allow us to be aware of our own existence, of our path through the different states of life and about the social attribution of gender. And this book talks about all these things, and in addition helps to enhance the exercise of other disciplines, the social ones and the scientific ones as well.
Ensayos históricos sobre reformas educativas en México
Authors: Vértiz Galván Miguel Ángel
Published: November 2021

La forma que en el texto aborda la Historia, entendida como indagación del pasado, se adhiere a la tesis del movimiento, el cambio y la transformación de los hechos indagados. El centro común de interés que constituye el eje aglutinador de los documentos, es la transformación del sistema educativo nacional y la forma en que las acciones gubernamentales han protagonizado las mismas; particularmente se reflexiona sobre fenómenos que determinaron tales transformaciones, como el papel de las instituciones en las reformas educativas; el efecto del sincretismo de los discursos políticos; y la institucionalización de valores de equidad y democracia.
Dogma de la educación : irrumpir la uniformidad
Authors: Murga Meler María Luisa
Published: November 2021

Este libro invita a sus lectores a reflexionar acerca de las condiciones en las que la paradoja de la educación se polariza en sus cualidades de apertura al diálogo, de potencia creadora y de ejercicio disciplinario, a partir de las transformaciones generadas por la escolarización y la masificación. La reflexión se centra en los procesos por los que algunos planteamientos conceptuales se han convertido en dogmas con los que se ordenan las prácticas y los saberes, esgrimidos como defensas frente a la elusiva condición educativa.
Entramados sociales de la violencia escolar
Authors: Anzaldúa Ace Raúl Enrique
Published: November 2021

En la enorme producción de libros, artículos y publicaciones diversas, en torno a la violencia escolar, algunos de ellos refieren, que es efecto de la violencia social. Sin embargo, son pocos los que intentan explicar, cuáles son los vínculos entre ambas. Sin duda porque es algo muy complejo, más aún si como se observa en estos trabajos, las nociones de violencia que los sustentan, resultan muy heterogéneas y en algunos casos sumamente ambiguas. Bajo estas circunstancias es necesaria una reflexión crítica, no sólo sobre las concepciones de violencia que se han propuesto, sino además se requiere de una construcción de esta categoría, que permita comprender la diversidad de prácticas y relaciones que se engloban en la noción de violencia, tomando como referente las particulares condiciones en las que se presenta en nuestro país.
Anatomía política de la reforma educativa
Authors: González Villareal Roberto , Rivera Ferreiro Lucía , Guerra Mendoza Marcelino
Published: November 2021

La reforma educativa es un dispositivo de gobierno que intenta reconfigurar tendencialmente lo que hemos conocido como el Sistema Educativo Nacional (SEN). No es solo una reforma laboral; la evaluación es también un mecanismo de poder, un poder pedagógico, como su perfil profesional, las prácticas, los contenidos, los métodos y sobretodo, la subjetividad docente y estudiantil. En este texto, los autores siguen, descubren y revelan los efectos de la reforma educativa en los agentes, instituciones, prácticas y organizaciones de la SEN
Prácticas, concepciones y hallazgos de la investigación educativa en educación básica
Authors: Arreola Rico Roxana Lilian , Montiel García Sandra , Solís Calvo Ana
Published: November 2021

La realidad educativa actual se ha enfrentado a una serie de problemáticas y situaciones que han surgido a partir de los constantes cambios y el devenir social. La escuela debe transformarse para atender las necesidades no sólo de la sociedad, sino de los propios educandos que hoy día poseen características que obligan al docente a generar procesos y ambientes de aprendizaje, no sólo propicios para este fin, sino que además resulten atractivos, versátiles, innovadores y vigentes para las necesidades del estudiante actual. Para poder cumplir con este requerimiento es necesario, por un lado conocer las características del contexto y por el otro, identificar las peculiaridades de los estudiantes.