bluuebunny/crossref_metadata_2025 huggingface dataset:
Kebijakan Akuntansi Kas UMKM Apotik AA Teh Desa Cipicung Kabupaten Sumedang
Authors: Widilestariningtyas Ony
Published: January 2023

Kebijakan akuntansi merupakan kebutuhan penting dalam menyusun sistem akuntansi. Kas sebagai salah satu akun yang sensitive pada setiap entitas bisnis memerlukan kebijakan akuntansi yang disusun sesuai standar akuntansi keuangan. Standar akuntansi yang digunakan adalah Standar akuntansi UMKM. Apotik AA Teh di Desa Cipicung Kabupaten Sumedang sebagai tempat melaksanakan Pengabdian Kepada Masyarakat,(PKM) sangat memerlukan penyusunan kebijakan akuntansi sebagai awal desain sistem akuntansi. Desain kebijakan akuntansi kas sangat dibutuhkan karena sangat mempengaruhi going concern bisnis Apotik AA Teh. Metode yang digunakan adalah metode ceramah, metode tutorial, metode diskusi dengan cara FGD (Forum Group Descussion) antara user dengan Tim PKM. MS Excel sebagai media penyusunan semidigital sistem akuntansi kas. Hasil PKM adalah dokumen nama perkiraan, transaksi, standar jurnal, saldo normal dan siklus akuntansi kas yang terdiri dari form jurnal, form buku besar, form neraca saldo, form laporan keuangan yang terkait dengan kas. Form laporan keuangan yang dibutuhkan saat ini adalah Laporan Posisi Keuangan (Neraca), Laporan Arus Kas.. Kesimpulan PKM ini adalah dokumen kebijakan akuntansi telah disusun dan disosialisasikan kepada pemangku kepentingan di entitas bisnis Apotik AA Teh. Rekomendasi dari PKM ini adalah dibuatkan desain sistem akuntansi kas. Standar keuangan yang digunakan adalah Standar akuntansi UMKM.
Implementasi Sistem Informasi Akuntansi Pembelian Kredit pada PT Athaya Mutiara Gemilang Berbasis Web dan PostgreSQL
Authors: Septiani Yola , Yunanto Rio
Published: January 2023

ABSTRACT
This practical work aims to determine the procedures and internal controls for purchasing goods on credit at PT Athaya Mutiara Gemilang. The practical work will be carried out on October 10, 2021 until November 12, 2021.
The basic methods used in this practical work are observation, field practice, interviews, and literature study. Meanwhile, the location of practical work is taken intentionally. PT Athaya Mutiara Gemilang was chosen because the company is a company engaged in the procurement of goods and services, especially when the purchase of goods is made on credit.
After doing practical work, it is known that the company always makes credit purchases for the goods needed. The process of recording credit purchase transactions and repayment of credit purchases is still carried out through paid websites and requires substantial funds. Therefore, tools are needed to make reporting easier, automatic, effective, and efficient. This web-based application can make it easier to record transactions and make reports, especially those related to purchasing credit for goods and make it easier to make supplier and vendor selection decisions before making credit purchases of goods.
IMPLEMENTASI SISTEM INFORMASI KAS KECIL (STUDI KASUS PADA BAGIAN ADMINISTRASI PAMDES TIRTA WANGI, DESA CIGUGURGIRANG, KABUPATEN BANDUNG BARAT, KOTA BANDUNG)
Authors: Rahayu Syifa Siti , Widilestaringtyas Ony
Published: January 2023

Kas kecil mempunyai permasalahan dalam input data harian transaksi ke dalam bukti transaksi baik secara manual maupun terkomputerisasi. PAMDES Tirta Wangi mempunyai permasalahan dokumentasi kas kecil. Tujuan magang ini yaitu 1) Mengetahui alur sistem akuntansi kas kecil, 2) Merancang sistem akuntansi kas dalam bentuk Microsoft excel, 3) Merancang aplikasi sistem informasi kas kecil. Metode magang yang digunakan adalah metode penelitian deskriptif, eksperimental, dan eksplanatori. Teknik pengumpulan data menggunakan studi lapangan ( wawancara, observasi, dokumentasi) dan studi pustaka  ( Jurnal dan buku ). Unit analisis pada bagian keuangan PAMDES Tirta Wangi. Jenis data yaitu data sekunder berupa dokumen bukti transaksi periode 2021. Metode analisis menggunakan analisis deskriptif. Rekomendasi untuk laporan keuangan yaitu melakukan sosialaisasi dan pelatihan terkait penggunakan aplikasi SIA kas kecil Hasil magang menunjukan 1) Alur sistem akuntansi kas kecil belum terdokumentasi dalam bentuk flowchart, 2) Rancangan sistem akuntansi kas kecil disusun menggunakan media Microsoft excel guna kemudahan dalam logika akuntansi, 3) Rancangan aplikasi sistem informasi kas kecil dibuat untuk memudahkan penerapan sistem akuntansi kas kecil. Kesimpulan magang ini adalah 1) Mendokumentasikan sistem akuntansi kas kecil dalam bentuk gambar flowchart dokumen, 2) Sistem akuntansi kas kecil dalam bentuk Microsoft excel sebagai media control sebelum dibuat aplikasi, 3) Rancangan aplikasi sistem informasi akuntansi guna mendukung user friendly pada aplikasi input data.
Pengendalian Pengeluaran Pada DRM Jaya Dengan Menerapkan Sistem Informasi Akuntansi Pembelian Kredit Berbasis Website
Authors: Khoerunisa Bilqis , Yunanto Rio
Published: January 2023

Tujuan dari penelitian ini adalah untuk mengetahui system apa yang digunakan pada perusahaan dalam pengolahan transaksi pembelian secara kredit. Penelitian ini menggunakan metode deskriptif, survei dan wawancara dengan pengumpulan jenis data kualitatif dikarenakan jenis data yang digunakan berupa gambar, peneliti melakukan survei ke perusahaan secara langsung untuk mendapatkan informasi-informasi yang dibutuhkan. Perusahaan dagang ini bergerak dalam menjual berbagai jenis besi, dalam pengolahan transaksinya masih secara manual belum memenuhi standar akuntansi sehingga sering terjadi kesalahan perhitungan data. Perusahaan dalam pembelian barang yang dilakukan sebanyak 2 minggu sekali. Proses transaksi tersebut dicatat secara manual, hal tersebut menimbulkan kasus perusahaan dalam menentukan berapa keuntungan yang didapat oleh perusahaan dalam setiap periodenya. Penerapan system informasi akuntansi pada perusahaan yang tepat dalam pembelian secara kredit dan pengolahaan transaksi dapat mempermudah perusahaan untuk pengambilan keputusan dalam proses bisnisnya.
PROSEDUR REGISTER SURAT DESA
Authors: Fadila Nurhaliza Sukma , Yulianto Hery Dwi
Published: January 2023

Kantor Pemerintahan Desa Kabupaten Garut. Di Kantor Pemerintahan Desa melakukan pencatatan register surat masuk dan surat keluar sehari-hari, masih menggunakan penyimpanan manual, sehingga sering terjadi permasalahan dalam pencatatan maupun pelaporannya. Berdasarkan permasalahan tersebut, penulis mengambil judul Penelitian “Prosedur Register Surat Desa”. Metode penelitian yang dipakai penulis adalah melakukan observasi dengan ikut berpartisipasi bekerja di Kantor Pemerintahan Desa pada Bagian Urusan Pelayanan. Hasil dari pelaksanaan Penelitian ini adalah perancangan aplikasi Register Surat berbasis web dengan menggunakan aplikasi Visual Studio Code, sedangkan bahasa pemrograman menggunakan PHP, Xampp yang digunakan untuk menjalankan servernya, Dbeaver digunakan untuk pengelolaan database. Dengan adanya pencatatan register surat maupun dalam penyimpnan surat secara paperless, kesalahan yang terjadi selama ini dapat diminimalisasi. Tujuan pembuatan aplikasi Register Surat ini untuk membuat suatu sistem informasi yang mengolah data secara lebih mudah dan sudah terkomputerisasi.
Green human resource management
Authors: Wielewska Izabela , Kacprzak Marzena , Król Agnieszka , Czech Artur , Zuzek Dagmara K. , Gralak Katarzyna , Marks-Bielska Renata
Published: January 2023

Green human resource management means taking action and shaping and promoting pro-ecological attitudes in the working environment. The purpose of this study is to investigate the role of green Human Resource Management (HRM) and green corporate policies in environmental sustainability. Research in this area was carried out among 346 employees employed in enterprises from various industries in Poland in 2021. An online questionnaire was used in the study. The obtained results were subjected to statistical analysis; a logistic regression model was applied using the Statistica computer package. The conducted research showed that the employees' awareness of green competencies and the employer's activities in environmental training and education are statistically significant. Still, employers should emphasise the environmental education of employed staff in conjunction with their job position.
Adaptive reuse of buildings
Authors: Broniewicz Elżbieta , Broniewicz Mirosław , Skubiak Beata , Bryliński Artur , Grabowska Paulina
Published: January 2023

The article aims to evaluate criteria that should be considered when deciding on the adaptive reuse of existing buildings. Reusing a building by means of renovation is in line with the concept of sustainability, as it makes it possible to extend the useful life of a building without incurring significant financial expenses. The concept is related to the theory of the circular economy, which maintains that by designing a system of closed-loop processes – in which waste from one process is used as raw material for another – the consumption of raw materials, the amount of waste and energy losses can be minimised. The article discusses criteria that local governments, municipalities, architects, and designers should consider when deciding whether to reuse a building. The criteria were classified as technical, economic, social, spatial and environmental. To achieve the main objective, we looked into the preferences of current and potential practitioners who might be involved in the adaptive reuse of buildings with regard to the criteria. The most significant criteria were validated using a survey method.
La revocación de las disposiciones testamentarias. Un análisis comparativo del derecho peruano y el derecho cubano
Authors: Pelegrino Toraño Luis Andrés
Published: January 2023

En el artículo se realiza un estudio comparativo entre el derecho peruano y el derecho cubano sobre la institución de la revocación de las disposiciones testamentarias. Se estudia, en ese orden, en ambos ordenamientos, y desde un enfoque que combina lo exegético con el análisis doctrinal y comparativo, la revocación como institución jurídica, sus características y sus formas, así como las falencias o lagunas normativas que existen en la materia en ambos sistemas normativos. El estudio arroja las notables diferencias entre ambos ordenamientos en la regulación de la revocación, pese a la cercanía temporal de sus Códigos Civiles, así como la necesidad de modificaciones normativas en el caso cubano.
Los originarios mitayos en las minas coloniales del altiplano peruano boliviano
Authors: Calizaya Roger , Quispe Alex , Yabar Percy
Published: January 2023

El artículo tuvopor finalidad dar cuenta sobre la actividad laboral de los mitayos originarios de Puno y Bolivia, que laboraban como obreros en los centros mineros coloniales del altiplano, tales como: Potosí, Carabaya, San Antonio de Esquilache y Laycacota; la investigación por ser de carácter descriptivo e histórico, para su desarrollo se ha ceñido al método hermenéutico, ya que la razón fue analizar de forma minuciosa las fuentes directas (documentos inéditos de la época colonial) y bibliográficos con el uso de guías yfichas. Luego al desarrollo y haber concretizado los objetivos, se llegó a la conclusión, considerando que la mita bajo el dominio español perdió todo significado religioso y político, es más se convirtió en la explotación de un individuo por otro, con tratativas muy crueles e inhumano sin respeto a los derechos de la vida, el español no supo cuidar la integridad física del indígena a pesar que los indios fueron el único factor de la producción que llevo al enriquecimiento de los españoles y como también ala potencialización de los países industriales de Europa Occidental, ese hecho llamó atención a los levantamientos indígenas para una próxima liberación que se concretizó con los movimientos libertadores y luego pasar a un nuevo sistema político, social yeconómico denominado República.
Diseño metodológico para determinar estrategias de ahorro de energía en la infraestructura física educativa
Authors: Tapia Franco , Carbajal Jazmin , Rodríguez Juan , Muñoz Aristóteles , Olea Magdaleno
Published: January 2023

El artículo buscó determinar las estrategias de ahorro de energía en la infraestructura física educativa, tomando como caso de estudio el Colegio Zumárraga en Acapulco Guerrero, México.Se realizó un diseño metodológico, como primera etapa se realizó el análisis de los espacios arquitectónicos y consumos de energía eléctrica, la segunda etapa consistió en la selección de la fuente de mayor consumo de energía eléctrica, la tercera etapa mediante el método exegético se escrudiñó la normatividadque emite el Instituto Nacional de Infraestructura Física Educativa (INIFED), la cuarta etapa se determinó el rango de confort térmico, en la quinta etapa se determinó los impactos ambientales mediante la aplicación del factor de emisión del Sistema Eléctrico Nacional en México, en la sexta etapa se realizó propuestas de mitigación de impactos ambientales y económicos mediante 2 alternativas de ahorro de energía y en la parte económica se aplicó el método de costo beneficio mediante el costo anual equivalente a 20 años. Parte de las conclusiones indican que para determinar la factibilidadde un proyecto debe evaluarse en sus esferas social, ambiental y económica, para hacer más eficiente la alternativa 2 es necesario primero la aplicación de estrategias activas y pasivas para la iluminación, ventilación y acondicionamiento de aire.
NUMERICAL AND EXPERIMENTAL ANALYSIS OF A CENTRIFUGAL PUMP WITH DIFFERENT ROTOR GEOMETRIES
Authors: SEMKŁO Łukasz , GIERZ Łukasz
Published: January 2023

The paper presents a comparative analysis of the operation of two variants of centrifugal pump rotors, a description of the main parameters, and the influence of the blade geometry on the performance characteristics obtained. Rotors have been designed using the arc and point method. Based on the developed 3D CAD models, the rotors were printed using the rapid prototyping method on a 3D printer in FFF (Fused Filament Fabrication) technology, in order to experimentally verify the performance, by placing them on the Armfield FM50 test stand. The analysis part of the CFD includes a fluid flow in Ansys Fluent. The process of creating a flow domain and generating a structural mesh was described, along with the definition of boundary conditions, the definition of physical conditions and the turbulence model. The distribution of pressures and velocities in the meridional sections is shown graphically. The chapter with the experimental analysis contains a description of the measuring stand and the methodology used. The results obtained made it possible to generate the characteristics, making it possible to compare the results received. The results allowed to note the influence of geometry on the behavior of the rotors during operation in the system and to indicate that the arc rotor gets a 7% higher head and 2% higher efficiency than the point method rotor, which gives the basis for its commercial use in industry.
Painting in the exhibition space, interactions
Authors: Stefańska Joanna
Published: January 2023

The article is based on the author's search for the relationship between painting and architecture and experiencing the space in the context of using its potential for painting exhibition. This is a summary of research carried out in 2017- 2019 at the Faculty of Architecture of Poznań University of Technology, entitled "Artwork in architecture".
This project aimed to explore the relationship between art and architectural space. Participation in the collective exhibitions, as a part of the first research stage, and the implementation of individual exhibitions in the second stage of the project, have become the basis for author's decisions in this field. The research findings were included in two monographs by a two-person research team, made up of prof. dr hab. Andrzej Maciej Łubowski and dr hab. Joanna Stefańska, titled "SPACES, artwork in architecture" and "RELATIONS, artwork in architecture", PUT Publishing House 2019, 2020. Searching for the best means of recording meaning and emotions connected with the theme of landscape undertaken by the author as well as the thoroughly analysed issue of the functioning of paintings series in the context of the exhibition space, translate into the process of  exploration a relationship between artwork and architecture. The exhibition of paintings and selection  of proper exhibition space affect an artwork’s reception. The exhibition’s design should exhaust the relationship between contemplation and dialogue in both the painting space and the broader architectural context. It can be stated that the mutual relationship of the artwork and the architectural space surrounding it affects the artwork’s meaning and aesthetics as well as the architecture’s perception.
Tourist accommodation of castles and palaces located within the Lower Silesian Voivodeship
Authors: Adamska Agnieszka
Published: January 2023

Properly prepared accommodation base, apart from specific tourist values, world situation and advanced infrastructure, has a great impact on contemporary tourism development. The paper focuses on main features of Lower Silesian tourist accommodation establishments founded in entered into the heritage register castles and palaces. As observed, tourist base is subject to dynamic changes and stands out with susceptibility to various factors, hence new types of lodgings with specific characteristics appear. One of the tendencies is growing interest in historical landmarks overnight stays. Simultaneously, the voivodeship, as the only one in Poland, despite ongoing pandemic, recorded increase in the number of accommodation enterprises. Therefore, it seems that there is a great need for further research aimed at understanding the potential and trends in such complexes creation.
Evaluation of remote learning at technical universities during a pandemic – the perspectives for the future
Authors: Gaweł Dariusz
Published: January 2023

This article is a summary of a research conducted in the conditions of remote teaching of undergraduate and postgraduate students at technical university. The research referred to the effectiveness and perspectives of web-based education (under the conditions of lockdown) during the COVID-19 pandemic. The aim of the research was to assess the quality of courses and involvement of students in the learning process. One year after the introduction of this form of learning at universities, certain phenomena can be observed, which allow us to draw the first conclusions. In the final part of the study, the author discusses the possibility to continue and use this form of education once the pandemic has passed. The familiarisation and adaptation of students to this specific character of courses in the conditions of a pandemic was a stimulus to interpret this state as a long-term form of education that can change future ways and forms of teaching at universities, including technical universities
Ocena jakości wykonania dotychczasowych termomodernizacji i próba klasyfikacji charakterystycznych problemów za pomocą dwupoziomowej termografii
Authors: Ostańska Anna
Published: January 2023

W badaniach zastosowano termografię dwuetapową. Oznacza to, że termogramy w pierwszym etapie badań termograficznych wykonano z wykorzystaniem transportu lotniczego (oblot osiedla helikopterem). Następnie, po wytypowaniu nieszczelnych termicznie budynków, w drugim etapie badań termograficznych dokonano obserwacji z poziomu terenu (obchód i oględziny elementów budynków wytypowanych w pierwszym etapie).

Celem badań w podczerwieni, sukcesywnie prowadzonych od 2006 do 2020 roku, była bieżąca ocena jakości izolacji termicznej budynków wielorodzinnych metodą nieniszczącą oraz próba określenia niezbędnych zaleceń naprawczych, których celem jest wyeliminowanie pozostałych lub nowo powstałych nieszczelności termicznych w powłoce budynku oraz zrównoważona eksploatacja budynku wielorodzinnego.

W artykule przedstawiono wyniki badań termograficznych oraz zaproponowano trzy sposoby analizy (wstępną, jakości i statystyczną).
The truth of contemporary architecture and aesthetics categories
Authors: Tokajuk Andrzej
Published: January 2023

In modern architecture, the issue of the truth and lie can be considered in several aspects (form, idea, material, etc.), also in terms of beauty and aesthetics. The purpose of this article is to analyse some works of architecture in identified categories of aesthetics and to refer them to the issue of the truth. As the research methods the author used the analytical method, critical discussion and the case study. The result of the research is a certain image of contemporary architecture in the context of aesthetics categories, the truth and the matter of idea.
Large critical field of Li-doped NiO investigated by p+-NiO/n+-Ga2O3 heterojunction diodes
Authors: Danno Katsunori , Kado Motohisa , Hara Toshimasa , Takasugi Tatsuki , Yamano Hayate , Umetani Yusuke , Shoji Tetsuya
Published: January 2023

Critical electric fields (E
C) of lithium-doped p+-nickel oxide (NiO) were investigated by the capacitance (C)–voltage (V) and current (I)–V measurements using p+-NiO/n+-gallium oxide (Ga2O3) heterojunction diodes. The E
C was estimated by device simulations using the net acceptor concentrations (N
A) obtained from C–V measurements and breakdown voltages obtained from reverse I–V characteristics. The E
C of NiO depended on the N
A of the NiO and ranged from 5.4 to 10.1 MV cm−1. Large E
C was obtained for high N
A. NiO was confirmed to be one of the promising p-type oxides to realize high-power p-n heterojunction devices with Ga2O3 due to the high E
C.
Implementasi Peningkatan Kompetensi Dalam Memenuhi Standar Kualifikasi Pendidikan Bagi Guru ASN Di Kabupaten Lumajang
Authors: Kasih Kiki Darma , Kriswibowo Arimurti
Published: January 2023

Penelitian ini mempunyai tujuan dalam  menganalisis serta menjelaskan informasi mengenai implementasi program peningkatan kompetensi bagi guru ASN yang ada di Kabupaten Lumajang. Berpacu dalam Peraturan Daerah Nomor 2 tahun 2015 tentang penyelenggara Pendidikan pasal 17 yang menyebutkan bahwa pendidik harus memiliki kualifikasi akademik dan kompetensi pendidik, sehat jasmani dan rohani serta memiliki kemampuan untuk melaksankan tugasnya. Penelitian ini menggunakakan 4 indikator dalam implementasi dari Edward III. Metode peneletian ini menggunakan kualitatif deskriptif dengan teknik purposive sampling dan snowball sampling yang menggunakan teknik analisis data. Hasil penelitian menunjukkan bahwa Dinas Pendidikan dan Kebudayaan Kabupaten Lumajang sudah melaksanakan implementasi dengan baik. Dibuktikan dengan adanya komunikasi melalui program terkait melalui whatsaap grup, sumberdaya yang sudah dirancang semaksimal mungkin, disposisi dengan target yang ingin dicapai dalam pelaksanaan program, serta stuktur birokrasi yang sesuai dengan Standar Operating Procedures (SOP)..
Analysis of the performance level of megaprojects in Cameroon: the case of the second Wouri bridge construction project
Authors: Momo Kountchou Arthur , Song Antoinette
Published: January 2023

De nombreuses organisations et praticiens de la gestion de projet se concentrent sur la performance du projet. Ces dernières années, le Cameroun s'est lancé dans d'importants projets de construction qui pourraient potentiellement être considérés comme des mégaprojets, comme la construction du deuxième pont sur le fleuve Wouri. L'objectif général de cette étude était d'analyser le niveau de performance du deuxième projet de construction de pont sur le fleuve Wouri. Cette recherche a été développée à partir d'une approche qualitative et quantitative. Cette recherche a choisi l'entretien semi-directif à travers un questionnaire et la recherche documentaire comme instruments de collecte de données. Les participants étaient constitués d'un représentant du maître d'ouvrage, d'un représentant du maître d'ouvrage, d'un représentant du chef de service maîtrise d'ouvrage, d'un représentant de l'ingénieur maître d'ouvrage, un représentant de l'assistant à maîtrise d'ouvrage, et deux représentants de l'entreprise réalisant les travaux. Les données recueillies ont été analysées à l'aide du logiciel d'analyse de données Statistical Package for the Social Sciences (SPSS) et du logiciel EXCEL. Les résultats montrent que les délais et les coûts d'exécution n'ont pas été respectés mais que le niveau de qualité initialement prévu a été respecté. Les résultats de cette recherche sont similaires aux conclusions d'OPS (2011), du groupe Standish (2018) et de PMI (2015) concernant la recherche sur la performance des projets qui a un pourcentage élevé d'échec dans les mégaprojets. Les résultats montrent que les délais et les coûts d'exécution n'ont pas été respectés mais que le niveau de qualité initialement prévu a été respecté. Les résultats de cette recherche sont similaires aux conclusions d'OPS (2011), du groupe Standish (2018) et de PMI (2015) concernant la recherche sur la performance des projets qui a un pourcentage élevé d'échec dans les mégaprojets. Les résultats montrent que les délais et les coûts d'exécution n'ont pas été respectés mais que le niveau de qualité initialement prévu a été respecté. Les résultats de cette recherche sont similaires aux conclusions d'OPS (2011), du groupe Standish (2018) et de PMI (2015) concernant la recherche sur la performance des projets qui a un pourcentage élevé d'échec dans les mégaprojets.
Análisis y mejores prácticas proyectuales de una obra civil hidroeléctrica de Honduras
Authors: Mazzetto Matías Ariel , Ramírez López Ana Mellissa
Published: January 2023

Actualmente la gestión de proyectos cuenta con muchas herramientas y metodologías que buscan desarrollar proyectos exitosos, no siempre es posible cumplir con los objetivos fijados desde su concepción. Una gran parte de los proyectos de construcción son ejecutados sin ser evaluados y documentados adecuadamente a lo largo de su ciclo de vida, aumentando las probabilidades de ser un proyecto fallido y de no cumplir con la rentabilidad o uso esperado. El caso de estudio es sobre un proyecto hidroeléctrico que fue iniciado con personal propio de una empresa privada hondureña (EPH)[1], que al poco tiempo empezó a presentar una serie de inconvenientes que generaron desfases en costos y en tiempo. Cuando se había utilizado el 85% del presupuesto original estimado y se observa un avance de obra menor al 50%, la EPH decidió contratar a una empresa supervisora externa (ESE) para darle seguimiento al proyecto, revisar el diseño del mismo y que se asegurara que el proyecto fuera culminado. El proyecto fue culminado con un año y ocho meses adicionales de construcción y el costo del total final superó en 7.5 millones de dólares americanos del presupuesto original. El objetivo principal de esta investigación es la de analizar la eficiencia y sostenibilidad del proyecto para obtener lecciones que posibiliten la identificación de las fallas y aciertos en los desvíos alcanzados a lo largo del mismo y, a partir de ellos, generar recomendaciones que le permitan a la organización corregir y mejorar su actual metodología para sus futuros proyectos.
An ML-Based Recognizer of Exfiltration Attack over Android Platform: MLGuard
Authors: Morcos Martina , Gala Mirko , Al Hamadi Hussam , nandyala sivaprasad , mcgillion brian , Damiani Ernesto
Published: January 2023

As Android smartphones continue to rise in popularity, the number of malicious programs targeting the platform has increased dramatically. Methods for efficiently detecting and preventing the spread of Android malware have become a subject of increasing urgency. The exfiltration of sensitive data from smartphones is one of the sophisticated security threats that need to be addressed. In this paper, we analyzed the 3-grams of system calls, and developed a framework for identifying malicious Android applications that engage in network data exfiltration. Androzoo, a recently made public database, serves as the foundation for our exfiltration dataset. The majority of published works rely on data acquired from Android emulators and user input simulation. As part of our research, we collect data on the behavior of exfiltration attempts only in real-world interaction, as opposed to data from emulators or virtual environments. Using these dynamic variables, we employ cutting-edge machine learning and deep learning classifiers, including Random Forest and deep neural network. It obtains an exfiltration detection accuracy of 98.9 percent using 20s time windows for detection. In addition, we applied our trained model on Android phones and attained minimal latency and high detection accuracy for unknown exfiltration applications.
Effect of Market Mavenship on Fashion Mobile App Characteristics, Satisfaction, and Continued Shopping Intention
Authors:   Chungbuk National University, Research Institute of Human Ecology, Park Sookyeong
Published: January 2023

Background/Objective: This study aims to examine the effect of market mavenship on fashion mobile app characteristics, satisfaction, and continued shopping intention.
Methods: In this study, data on 234 individuals in their 20s and older were collected through a questionnaire-based survey. The data were analyzed through frequency, factor, reliability, cluster, t-test, ANOVA, Ducan test, and regression analyses using SPSS 27.0 statistical program.
Results: First, two factors, including speed and ease of use, for fashion product mobile shopping app were extracted, and consumer satisfaction, including product, app, and overall satisfaction, was thoroughly examined. Second, groups with high market mavenship had higher perception of fashion mobile app characteristics and higher overall satisfaction, including product and app, and mobile shopping persistence than groups with low market mavenship. Third, this study examined how market mavenship influences the speed and ease of using apps and the relationship between market mavenship, app characteristics, satisfaction, and continued shopping intention. App satisfaction had a great influence on the order of market mavenship, speed, and ease of use, which, in turn, influenced mobile shopping persistence. Fourth, there was a difference between demographic variables and app usage in terms of job and app-down status. Additionally, when downloading and using a fashion app, market mavenship, speed, ease of use, satisfaction, product satisfaction, app satisfaction, and continued shopping intention were higher than for those who did not download the app.
Conclusion/Implications: These results concluded that fashion mobile app characteristics and market mavenship are useful variables for understanding mobile consumer behavior.
Relationship between Emotional Intelligence, Teacher Efficacy, Resilience, and Teacher-Child Interactions of Kindergarten Teachers
Authors:   Chungbuk National University, Research Institute of Human Ecology, Lee Chae-ho
Published: January 2023

Background/Objectives: It is well known that children gain skills and develop ideas and values from play, which is why play-oriented curricula are based on new understandings of learning through play. However, concerns have been raised about whether children can learn when playing on their own. It has therefore been suggested that early childhood teacher-child interactions should be focused on ensuring that child play is centered on learning and development. To examine this more closely, this study explored the relationships between emotional intelligence, teacher efficacy, resilience, and teacher-child interactions in kindergarten teachers.
Methods: The participants; 219 kindergarten teachers in U-city; completed questionnaires on emotional intelligence, teacher efficacy, resilience, and teacher-child interactions. Descriptive statistics were first used to summarize and describe the variables, after which the data were analyzed using correlations and stepwise multiple regressions.
Results: Statistically significant positive correlations were found between emotional intelligence, teacher efficacy, resilience, and teacher-child interactions. Emotional interactions were predicted by resilience, teacher efficacy, and the teachers’ emotional intelligence, linguistic interactions were predicted by resilience and teacher efficacy, behavioral interactions were predicted by resilience and teacher efficacy, and teacher- child interactions were predicted by emotional intelligence, teacher efficacy, and teacher resilience.
Conclusion/Implications: Resilience has a greater influence on teacher-child interactions than teacher efficacy and emotional intelligence.
Strategi Pembelajaran dalam Proses Membaca dan Menulis Permulaan
Authors: Susanti Yeti
Published: January 2023

Tujuan yang ingin dicapai dalam pembahasan ini adalah untuk mengetahui:  1) langkah-langkah pelaksanaan pembelajaran membaca dan menulis permulaan, 2) metode pelaksanaan pembelajaran membaca dan menulis permulaan, 3) pemakaian media bergambar dalam pelaksanaan pembelajaran membaca dan menulis permulaan, 4) pelaksanaan evaluasi pembelajaran membaca dan menulis permulaan, dan 5) hambatan-hambatan yang dirasakan guru dalam pelaksanaan pembelajaran membaca dan menulis permulaan. Metode yang digunakan dalam pembahasan ini adalah metode konstruktivisme dan metode kualitatif, metode multisensori dengan pengumpulan data pengamatan. Membaca merupakan sarana yang tepat untuk mempromosikan suatu pembelajaran sepanjang hayat (life long learning). Menurut Doman waktu terbaik untuk belajar membaca kira-kira bersamaan waktunya dengan anak belajar bicara, dan masa peka belajar anak terjadi pada rentang usia 3 hingga 5 tahun. Metode multisensori berhasil digunakan untuk mengatasi kelemahan membaca pada penderita disleksia, namun belum diketahui pengaruhnya jika diterapkan pada anak-anak di sekolah formal yang kurang menunjukkan peningkatan kemampuan membaca, dan meningkatnya minat juga motivasi siswa untuk membaca dan menulis permulaan.
Pengaruh Perubahan Iklim Terhadap Timbulnya Gugatan Warga Negara (Studi Kasus Putusan Samarinda dan Palangkaraya)
Authors: Fitriana Desy Nor , Mahrunnisa Desy Rizky
Published: January 2023

Perubahan iklim telah membawa bumi pada peningkatan suhu yang semakin lama semakin tinggi. Laporan Penilaian Keenam IPCC yang diterbitkan pada tahun 2021, mengemukakan bahwa emisi gas yang dihasilkan manusia telah menghangatkan iklim dunia. Isu perubahan iklim menjadi masalah yang kompleks. Hal ini karena, dampak dari perubahan iklim pada berbagai sektor masyarakat saling terkait. Dari fenomena tersebut timbulah gugatan dari warga negara yang menuntut sikap serta kebijakan dari pemerintah. Untuk mengkaji putusan gugatan warga negara, peneliti menggunakan metode yuridis normatif sehingga menghasilkan analisis yang bersifat deskriptif. Sebagai acuan pembahasan, peneliti menggunakan kasus gugatan yang hadir di Samarinda dan Palangkaraya. Dalam kasus Samarinda, warga negara menuntut tindakan pemerintah yang lalai dalam evaluasi perusahaan tambang, sehingga aktivitas tambang itu lambat laun menjadi penyumbang emisi terbesar yang merugikan masyarakat sekitar. Tidak jauh dari itu, kasus Samarinda pun berisi gugatan terhadap tindakan pemerintah yang melakukan pembiaran pada pembukaan lahan dengan cara dibakar hingga menyebabkan kebakaran hutan yang berlanjut. Kedua kasus tersebut menjadi cerminan bahwa warga negara dapat menuntut pemerintah atas tindakannya yang merugikan kepentingan umum. Oleh karena itu, pemerintah dalam melakukan tindakannya haruslah cermat dan tepat.
Financial Distress: Studi pada Jumlah Dewan Komisaris, Karakteristik CEO, dan Leverage Perusahaan Manufaktur di Indonesia
Authors: Mahardini Nikke Yusnita , Framita Dien Sefty
Published: January 2023

This study aims to determine the impact of the board size of commissioners, CEO characteristics and leverage in the potential of financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research is done using quantitative methods. The research population of 192 companies and was taken samples by 72 companies using purposive sampling. The analysis technique used is panel data regression analysis. Based on the result of the research can be concluded that the measure of the board size of commissioners, gender CEO and leverage has a significant effect on the potential of financial distress. Whereas, CEO education does not have a significant effect on  the potential of financial distress.
Analysis of the Prophylactic use of Hydroxychloroquine at the Beginning of the COVID-19 Pandemic Among Physicians
Authors: Gonenli Mehmet Gokhan , Kayi Ilker , Alpay-Kanitez Nilufer , Baydas Tuba , Kose Murat , Nalbantoglu Emine Ayca , Keskinler Mirac Vural , Akpinar Timur Selcuk , Ergonul Onder
Published: January 2023

Objective: Throughout the pandemic, physicians working at the frontlines have embarked on various quests to protect themselves, and many physicians preferred using hydroxychloroquine (HQN) as a prophylactic agent. This study aimed to investigate the reasons leading physicians to use HQN and its effects on them.

Materials and Methods: This study is cross-sectional with a target population of physicians working in pandemic hospitals in İstanbul, Turkey. We invited participants from seven hospitals via email between May 14 and June 13, 2020. An online questionnaire, including 57 questions, was sent to physicians.

Results: A total of 148 (26%) physicians out of 564 participants had used hydroxychloroquine for prevention. Older physicians and those with a history of exposure to COVID-19 patients without protection used prophylactic HQN more frequently. The use of HQN did not differ statistically in terms of being infected among the exposed physicians (p=0.52). Nineteen (13%) physicians using HQN developed side effects related to the drug. Diarrhea and nausea were the most common.

Conclusion: Prophylactic HQN use was more common among physicians older than 40 years and with higher exposure rates to a COVID-19 patient without protection. The physicians working on the front line had the highest rate of infection. HQN was not effective in the prophylaxis of COVID-19 among the exposed physicians.

Keywords: COVID-19, hydroxychloroquine, prophylaxis, physicians
Fasciola hepatica in the Differential Diagnosis of a Patient with Obstructive Jaundice and Eosinophilia
Authors: Mumcu Necati , Idemen Celal , Cerrah Serkan , Uysal Ibrahim
Published: January 2023

Fasciola hepatica is a trematode that is visible to the naked eye. The diagnosis can be made by serology or by clinical improvement and decrease of eosinophilia after triclabendazole treatment or by finding parasite eggs in the stool. Sometimes the diagnosis is possible during unnecessary surgery, laparoscopic cholecystectomy, and endoscopic retrograde cholangiopancreatography (ERCP). F. hepatica infection should be considered in patients with typical clinical findings; the elevation of liver enzymes indicating cholestasis, eosinophilia, and characteristic computed tomography (CT) or ultrasonography (USG) findings. Here, we presented a case with the preliminary diagnosis of choledocholithiasis and diagnosed with F. hepatica infection by ERCP procedure.

Keywords: Fasciola hepatica, obstructive jaundice, eosinophilia
Bending of sheets and profiles on a four-roll machine for rocket bodies, tubular and frame products. Part 9
Authors: Zharkov V.A.
Published: January 2023

The theory of stamping is developed taking into account the anisotropy and hardening of the workpiece, the calculation of the parameters of the strain-stress state of the workpiece is carried out using the example of bending on a roller machine or in a stamp. Deformations, stresses and forces acting on the workpiece from rolls or die tools are studied by CAD/CAE modeling. The criteria for crack formation, low accuracy and excessive springback of the part after processing are determined, recommendations for their elimination are given.
Keywords: stamping, workpiece anisotropy, bending, roll machine, CAD/CAE. modelingdr_zharkov_v_a@mail.ru
Determination of the concept of accuracy of the final dimension of a product using simulation modeling
Authors:   Denchik A.I. Kasenov A.J. YAnyushkin A.S. Musina J.K. Abishev K.K. Tkachuk A.A.
Published: January 2023

The possibility of using a probabilistic approach to determine the accuracy of the executive dimensions of a manufactured product is considered, which integrally takes into account the random nature of the influence of many factors on the formation of accuracy, regardless of the physical and mechanical properties of materials, the method of shaping, and the features of a metal-cutting tool. The proposed method is based on the results of simulation modeling.
Keywords: accuracy, scale factor, probabilistic model, simulation modeling, functionally significant technological disturbance.
asylbek_kasenov@mail.ru
Production of cold-resistant metals by nanomodification in 3D printing by electric arc welding using quantum mechanical and neural network modeling
Authors:   Kabaldin Yu.G. Anosov M.S. Shatagin D.A. Kolchin P.V.
Published: January 2023

A methodology is developed for nanomodification of carbon steels during 3D printing by electric arc welding to improve their mechanical properties and cold resistance. The alloying chemical element is selected on the basis of quantum mechanical calculations and optimization of the content of nanoparticles introduced into the melt using neural network modeling.
Keywords: 3D printing, cold resistance, mechanical and fatigue properties, 09Г2С steel.
uru.40@mail.ru
CROSS-LEVEL BALANCE OF MESOECONOMIC SYSTEMS
Authors:   Central Economics and Mathematics Institute of the RAS, Moscow, Russia, Financial University under the Government of the Russian Federation, Moscow, Russia, Rybachuk Maksim A.
Published: January 2023

The sanctions pressure under which the Russian economy has found itself at the moment has shown the urgent need for consolidation and coherence. In this regard, it is essential to increase coordination and ensure intra-level and cross-level system balance of sectoral and intersectoral complexes. The mesoeconomic level is considered in the paper, on the one hand, as a driver for activating economic growth from a strategic perspective, and on the other hand, as a platform for redistributing resources between the macroeconomic and microeconomic levels. Based on system economic theory, a methodology has been developed for quantitative assessment of the cross-level system balance of sectoral and intersectoral complexes of the meso- and microeconomic levels, taking into account the dynamics of object, environmental, process, and project factors. The mechanism of redistribution of system resources between levels is described in general terms, and formulas for calculating the interlevel balance index for the case of two and three levels are proposed. The developed methods can be used in strategic planning, tactical monitoring, and operational control of the industrial development of Russia.
THE MAIN SOCIO-ECONOMIC INDICATORS OF THE REPUBLIC OF TATARSTAN: ASSESSMENT OF DYNAMICS AND STRUCTURE
Authors:   Kazan National Research Technological University, Kazan, Russia, Alekseeva Yulia A.
Published: January 2023

The article discusses the main socio-economic indicators of the Republic of Tatarstan, the causes and features of the formation of the current dynamics. The structure of the administrative-territorial structure, the population in the largest cities, the analysis of the demographic situation in the region are given. The factors determining the indicators of the natural movement of the population, the distribution of employed by type of economic activity, the value of the average accrued wages, etc. are presented. The assessment of the dynamics of indicators is given for 2017–2020.
EVOLUTION OF THE DEVELOPMENT OF STATE REGUIATION OF THE ECONOMY
Authors:   Russian State Social University, Moscow, Russia, Parasotskaya Nataliya N. , Lutovinova Nataliya V. ,   Russian State Social University, Moscow, Russia, Ilyin Viktor A. ,   College of the Russian State Social University, Moscow, Russia, Chizhikova Vera V. ,   College of the Russian State Social University, Moscow, Russia
Published: January 2023

The article deals with the problems of state regulation of the economy, since an important role belongs to the state to ensure the normal functioning of any modern economic system. One of the trends of modern economic thought is the rejection of defining the position of the state in relation to the national economy as an external entity and recognizing it as an integral part of the economic system.
NON-TAX METHODS TO STIMULATE ECONOMIC DEVELOPMENT IN THE CONDITIONS OF COVID-19
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Koltchin Sergey P. , Gordienko Mikhail S. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: January 2023

COVID-19 has turned out to be a serious challenge for the economic well-being and development of states. Restrictions aimed at combating the disease have seriously destabilized the previously established balance of economic relations. In this regard, in order to maintain the previous rates of economic growth and the stability of financial systems, the states needed to apply non-tax methods of influence. The article is devoted to the consideration of the main methods of stimulation in the conditions of quarantine restrictions, to which the authors attributed: financing of the healthcare sector; household support; tax incentives; financial support for the corporate sector; financial stimulation of the corporate sector; assistance from international and supranational organizations; liquidity transactions; debt transactions. The author's version of the scheme for supporting the liquidity of the business sector during the crisis period is presented. The publication cannot claim to be an academically exhaustive list of methods for stimulating economic development, however, it is one of the sources for summarizing and analyzing them under the conditions of the past quarantine restrictions.
ANALYSIS OF REGULATORY REQUIREMENTS FOR ASSESSING THE FINANCIAL STABILITY OF AN INSURANCE COMPANY, TAKES EFFECT IN 2023
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Malinina Elena A. , Prodanova Natalya A. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: January 2023

The new requirements of the Bank of Russia regulating the assessment of the financial stability of insurance organizations was analyzed. This specified regulatory legal act takes effect from January 2023. A comparative analysis of the new and current regulatory acts was carried out, were revealed changes in approaches to the classification of assets and the definition of "good" ones (are taken into account with a non-zero value in the calculation of the solvency), the rules for assessing insurance reserves and the reinsurer's share in them, the methodology for assessing market and credit risks.
ACCOUNTING AND ANALYTICAL SUPPORT FOR THE DEVELOPMENT OF MANAGEMENT REPORTING IN ACCORDANCE WITH THE REQUIREMENTS OF IFRS IN ECONOMIC ENTITIES
Authors:   Moscow State University for the Humanities and Economics, Moscow, Russia, Mozhina Elena L.
Published: January 2023

The development of management reporting in accordance with the requirements of IFRS in various fields of activity of economic entities increases the requirements not only for the organization of a continuous process of maintaining this information, its constant relevance, updating, but also ensuring the required data analytics for business. Thus, the requirements for both the process and the content are increased, which in general are concomitant factors for the successful development of management reporting of an economic entity as a whole, including taking into account the requirements of IFRS. In this connection, this problem was investigated in two directions: the organization of the process of automatic management accounting and the formation of management reporting in accordance with the requirements of IFRS; ensuring the required analyticity of the data of automatic management accounting to meet the requirements of IFRS.