bluuebunny/crossref_metadata_2025 huggingface dataset:
El control de inventario y su repercusión en la rentabilidad económica en la empresa Edicar Autos E.I.R.L., distrito de Los Olivos, Lima, 2021
Authors:   , Rocha Paucarpura Margarita
Published: August 2023

La investigación tuvo por objetivo determinar la repercusión del control de inventarios en la rentabilidad económica de la empresa Edicar Autos E.I.R.L., Los Olivos, 2021, es una investigación de tipo básico, nivel descriptivo, diseño no experimental correlacional causal. La población estuvo representada por los trabajadores de dicha entidad y la muestra estuvo conformada por los siete trabajadores, elegidos de forma intencional, no probalística. La técnica que se aplico fue la encuesta y se emplearon dos cuestionarios de tipo Likert. De la misma manera, los instrumentos han sido validados mediante juicio de profesionales expertos y presentan un grado aceptable de confiabilidad para los instrumentos de medición el control de inventarios y rentabilidad. Las dimensiones que se consideran de la variable independiente son: ambiente de control y actividad de control. Las dimensiones de la variable dependiente son: recursos propios y rendimiento económico. Los resultados de la investigación, reportan que el control de inventarios repercute significativamente en la rentabilidad económica de la empresa, con una significancia bilateral de 0,008 la que es explicada según el estadígrafo de Nagelkerke con un 86% confianza y un margen de error del 14%. Se concluye la investigación que el control de inventarios se encuentra en un nivel deficiente, porque no se tiene un buen ambiente de control y una supervisión adecuada en las actividades de control, ocasionando una repercusión significativa en la rentabilidad económica de la empresa Edicar Autos EIRL., que se halla en un nivel medio esto ocurre porque la organización no invierte en tecnología, personal idóneo y estrategias en el área del almacén.
As características da gestão de tesouraria nas organizações da região carbonífera de Santa Catarina
Authors:   Universidade Regional de Blumenau, Ritta Cleyton de Oliveira , Silva Cristina Rui da , Cittadin Andréia ,   Universidade do Extremo Sul Catarinense
Published: August 2023

O objetivo geral da pesquisa consiste em investigar as características da gestão de tesouraria nas empresas que compõem a Associação dos Municípios da Região Carbonífera – AMREC de Santa Catarina. Para alcançar tal objetivo, realizou-se uma pesquisa descritiva de caráter qualitativo e quantitativo por meio de questionário do tipo fechado, aplicado em 192 empresas por acessibilidade. Os resultados apontaram que a maioria das empresas: a) é de natureza jurídica Ltda.; b) atua no comércio e prestação de serviços; c) é de micro e pequeno porte; d) possui práticas adequadas de gestão de tesouraria de curto prazo; e) tem poucas aplicações e empréstimos no mercado financeiro; f) realiza financiamentos para veículos, máquinas e equipamentos; e g) capta recursos em bancos múltiplos/comerciais e bancos de desenvolvimento. Conclui-se que as organizações pesquisadas possuem uma situação organizacional de gestão adequada de tesouraria de curto prazo; entretanto, nas atividades de tesouraria de longo prazo, muitas empresas não realizam controles de orçado/realizado e de planejamento financeiro com políticas de investimentos, empréstimos e financiamentos. Essa situação representa importante fragilidade de gestão financeira, pois evidencia que algumas entidades não possuem visão de longo prazo.
Habilidades e competências requeridas pelo mercado de trabalho para o profissional de contabilidade em Minas Gerais
Authors:   Universidade Federal de Uberlândia, Alves Polliany Maisa , Silva Rayne Martins , Santos Simone Silva , Neto Isolfi Vieira Rocha , Pinheiro Daniel Roberto Ochoa , Costa Joyce Elen da Silva , Leal Edvalda Araújo
Published: August 2023

O presente estudo objetiva investigar as competências e habilidades requeridas pelo mercado de trabalho para o profissional de Contabilidade, no Estado de Minas Gerais, nos níveis operacional, gerencial e estratégico, na óptica dos empregadores. A classificação da pesquisa é de caráter descritivo, com abordagem qualitativa e utilizou-se a pesquisa documental para a coleta de dados. A amostra é composta por 172 anúncios de quatro sites especializados de empresas de recrutamento e seleção: Michael Page, Catho, InfoJobs.com e Manager. Os resultados obtidos demonstram que, nos anúncios analisados, predomina a busca por profissionais para nível auxiliar, estando esses anúncios voltados para quem está iniciando a carreira. Além disso, verificou-se uma baixa representatividade no nível gerencial se comparada com os outros níveis. Também, foi identificado um percentual relevante de demanda por experiência prévia na área contábil. Dentre os grupos de conhecimento mais exigidos aos profissionais da contabilidade, destacam-se “experiência profissional”, “tecnologia de informação” e “áreas não específicas da contabilidade”; já o grupo “normas contábeis internacionais e convergência das normas brasileiras” foi aquele que obteve menor frequência de exigência. Espera-se, com este trabalho, que os discentes de Ciências Contábeis conheçam as habilidades requeridas pelo mercado de trabalho, instigando-os a buscar mais informações sobre o perfil exigido do profissional contábil, estimulando, desse modo, que os futuros profissionais da área se qualifiquem no decorrer do curso de graduação.
Conhecimentos técnicos em atuária para contadores: a perspectiva dos agentes gestores do mercado de trabalho das EFPC’S de Santa Catarina
Authors:   Universidade Federal de Santa Catarina, Dutra Marcelo Haendchen , Cunradi Leila
Published: August 2023

Este estudo tem o objetivo de identificar o nível de importância que os conhecimentos técnicos inerentes à área atuarial possuem para a formação e atuação dos profissionais da área contábil das Entidades Fechadas de Previdência Complementar (EFPC’s) localizadas no estado de Santa Catarina (SC), a partir da percepção dos agentes gestores deste mercado de trabalho. Para tanto, foi enviado questionário aos gestores de recursos humanos e gestores da área de contabilidade das 12 EFPC’s sediadas neste estado, sendo obtidas 18 respostas. Os resultados da pesquisa evidenciam que os principais conhecimentos técnicos apontados pelos respondentes são “Gestão de Riscos”, “Modalidade de Planos de Benefícios” e “Contabilidade Atuarial Aplicada”, classificados por estes como “essenciais” (Nível Primário) para a formação e atuação dos profissionais contábeis em Fundos de Pensão. Verifica-se, também, que os agentes gestores das EFPC’s localizadas no estado de SC apontam como principais deficiências técnicas dos profissionais da área contábil, na fase inicial de carreira, respectivamente as seguintes temáticas: “Contabilidade Atuarial Aplicada” (61,1%), “Governança Corporativa” (55,6%), “Gestão Atuarial” (55,6%) e “Gestão de Riscos” (50%).
MANUAL DE PROCEDIMIENTOS ADMINISTRATIVOS
Authors: ESTEVES FAJARDO ZILA ISABEL , Noroña Medina. Joaquín Ángel , ALFONZO CHUNGA. PATRICIA JACQUELINE , PONGUILLO QUINDE NORMA ELIZABETH , CHENET ZUTA. MANUEL ENRIQUE
Published: August 2023

Los manuales son fundamentales para enseñar utilizar adecuadamente un proceso, son usados para mostrar toda la experiencia adquirida sobre el tema. Es necesario que todos los productos y áreas tengan manuales para al momento de utilizarlos o manejar cada área sea más fácil de hacerlo. En la actualidad las organizaciones a nivel mundial se mueven mediante procesos y nace la necesidad de controlar cada proceso para que este se desarrolle de una manera eficiente por lo que es importante el control interno aplicado a manuales de procedimientos, los que al mismo tiempo son guías operativas para el proceso que se asigna a una persona o actividad dentro de una organización. El presente texto es una recopilación de información basados en el control interno de procedimiento como herramienta del mismo. Esto va a dar una visión general de la importancia de estas dos herramientas, posibilitan el encuentro de la base teórica del control interno y los manuales de procedimiento. Se ofrece, además, una guía de los eslabones que tiene un manual óptimo y cómo se compactan estas dos teorías, al ser el control interno base fundamental para desarrollar un manual de procedimientos en una entidad. El control administrativo incluye, pero no se limita al plan de organización, procedimientos y registros que se relacionan con los procesos de decisión que conducen a la autorización de operaciones por la administración. Esta autorización es una función de la administración asociada directamente con la responsabilidad de lograr los objetivos de la organización y es el punto de partida para establecer el control contable de las operaciones. Los manuales de procedimientos son una herramienta eficaz para transmitir conocimientos y experiencias, porque ellos documentas la tecnología acumulada hasta ese momento sobre un tema. El manual de procedimientos es un instrumento de apoyo en el que se encuentran de manera sistemática los pasos a seguir, para ejecutar las actividades de un puesto determinado y/o funciones de la unidad administrativa. Un manual de procedimientos se encarga de describir de forma detallada, y enfatiza en cada paso de una determinada actividad, entonces, dicho documento adquiere mucha relevancia para las personas que pertenezcan a una organización. El manual de procedimientos es un documento del sistema de Control Interno, el cual se crea para obtener una información detallada, ordenada, sistemática e integral que contiene todas las instrucciones, responsabilidades e información sobre políticas, funciones, sistemas y procedimientos de las distintas operaciones o actividades que se realizan en una organización (Paola et al., 2023).
Research on Social Work Service Intervention in the Social Communication Needs of Urban Empty Nest Elderly: A Case Study of Community A in Kunming
Authors:   Yixin Publisher, Zhao Rujuan , Li Zhihao
Published: August 2023

With the development of the economy and the improvement of medical standards, the material life of community empty nest elderly people has been basically satisfied, but their psychological problems are gradually increasing. Taking the urban community in Kunming as an example, the group work is involved in the social interaction services of the empty nest elderly in the community. Combining the actual situation of the social interaction of the empty nest elderly in the city, the group work is carried out to tap the resources around the empty nest elderly and meet the social needs of the empty nest elderly. Research has found that most empty nest elderly people are in a state of severe or moderate loneliness, eager to gain access to their activity and social circles. Group work can help empty nest elderly people establish a sense of belonging, increase social interaction opportunities, expand social interaction content, enhance social adaptability, and help empty nest elderly people alleviate their sense of loneliness.
การประเมินปริมาณแบคทีเรียโคลิฟอร์มและฟีคัลโคลิฟอร์มในแหล่งนํ้าผิวดินเขตกรุงเทพมหานครและปริมณฑล
Authors: ทองศรี เทพวิทูรย์ , เพชรเกษม สุรัตน์ , ม่วงแก้ว กัญญา
Published: August 2023

การตรวจวัดปริมาณแบคทีเรียโคลิฟอร์มและฟีคัลโคลิฟอร์ม ในแหล่งนํ้าผิวดินเขตกรุงเทพมหานครและปริมณฑล เพื่อประเมินความสะอาดและความปลอดภัยของแหล่งนํ้าในช่วงเดือนมิถุนายน-กันยายน 2555 โดยสุ่มเก็บตัวอย่างนํ้าจาก แม่นํ้าเจ้าพระยา ลำคลอง และแหล่งนํ้า จำนวน 64 ตัวอย่าง ทดสอบตามวิธี Multiple-tube fermentation technique for members of the coliform group และประเมินปริมาณโคลิฟอร์มเป็นค่า Most Probable Number (MPN) index ต่อนํ้า 100 มล. ผลการวิเคราะห์ปริมาณแบคทีเรียโคลิฟอร์มและฟีคัลโคลิฟอร์มด้วยวิธี MPN พบว่า การปนเปื้อนของแบคทีเรียโคลิฟอร์มและฟีคัลโคลิฟอร์มมีค่า MPN index ต่อนํ้า 100 มล. อยู่ระหว่าง <1.8 ถึง 1.6 X 107 เมื่อเทียบกับมาตรฐานคุณภาพนํ้าในแหล่งนํ้าผิวดินประเทศไทย พบว่า ตัวอย่างร้อยละ 15.6 มีปริมาณโคลิฟอร์มและฟีคัลโคลิฟอร์มเกินค่ามาตรฐานคุณภาพนํ้าผิวดิน ประเภทที่ 2 และตัวอย่างร้อยละ 39 มีปริมาณโคลิฟอร์มและฟีคัลโคลิฟอร์มเกินค่ามาตรฐานคุณภาพนํ้าผิวดิน ประเภทที่ 3 งานวิจัยนี้บ่งชี้ภาพรวมคุณภาพของแหล่งนํ้าผิวดินเขตกรุงเทพมหานครและปริมณฑลที่สุ่มเก็บตัวอย่างศึกษาว่าอาจจะมีการปนเปื้อนของเชื้อโรคในระบบทางเดินอาหารต้องผ่านการฆ่าเชื้อและปรับปรุงคุณภาพนํ้า ก่อนนำมาใช้ประโยชน์เพื่อการอุปโภคบริโภค
การสำรวจเบื้องต้น: ปริมาณไขมันทรานส์ในอาหารทอด ขนมอบ ไขมันและนํ้ามัน สำหรับบริโภคนมและผลิตภัณฑ์นม
Authors: จิญกาญจน์ กมลกาญจน์ , บุญชู บังอร , ศรีมุข วิภาวรรณ
Published: August 2023

การสํารวจปริมาณไขมันทรานส์ในอาหารเบื้องต้นนี้ เพื่อหาแหล่งอาหารที่มีไขมันทรานส์และเผยแพร่แก่ผู้บริโภคให้ ตระหนักถึงการเลือกอาหารที่เหมาะสม การวิจัยได้สุ่มตัวอย่างจํานวน 110 ตัวอย่างของอาหารที่มีไขมัน จํานวน 4 กลุ่ม ได้แก่ อาหารทอด ขนมอบ ไขมันและน้ํามันสําหรับบริโภค นมและผลิตภัณฑ์นม และทดสอบไขมัน ทรานส์ด้วยเทคนิคแก็ส

โครมาโทกราฟีที่มีตัวตรวจวัดชนิดเฟลมไอออไนเซชัน (Gas Chromatography-Flame lonization Detector, GC-FID) ผลทดสอบพบว่าอาหารแต่ละกลุ่มมีไขมันทรานส์สูงสุด นี้ โดนัทพบร้อยละ 6.20 คิดเป็น 3.41 กรัมต่อหน่วย บริโภค เวเฟอร์พบร้อยละ 5.18 คิดเป็น 0.64 กรัมต่อหน่วยบริโภค ครีมเทียมพบร้อยละ 7.72 คิดเป็น 0.25 กรัมต่อหน่วย บริโภค นมพร้อมดื่ม นมผง และไอศกรีมนม พบในช่วงร้อยละ 0.01 ถึง 0.63 ซึ่งไม่เกิน 0.32 กรัมต่อหน่วยบริโภค ชนิด ของกรดไขมันทรานส์ที่พบปริมาณสูงสุด คือ trans-Octadecenoic acid (C18:1t) และ trans-Linolelaidic acid (C18:2 +) ร้อยละ 77.86 และ 16.56 ของกรดไขมันทรานส์ทั้งหมด ตามลําดับ

จากข้อมูลดังกล่าวข้างต้นสามารถนํามาใช้เป็นข้อแนะนําสําหรับผู้บริโภค ในการหลีกเลี่ยงอาหารที่มีไขมัน ทรานส์สง หรืออาหารที่ใช้ไขมันชนิดผ่านกระบวนการเติมไฮโดรเจนบางส่วน เช่นโดนัท เวเฟอร์ ครีมเทียมและเนยเทียมมาการีนเพื่อลด ความเสี่ยงการเสียชีวิตและเจ็บป่วยจากโรคหัวใจขาดเลือด หัวใจวายเฉียบพลัน
การศึกษานำร่องสถานภาพด้านความปลอดภัยของผู้ปฏิบัติงานในห้องปฏิบัติการ
Authors: เครือนิล ปวีณา , เกตุคุ้ม ณัฎฐกานต์ , คงวิทยา สมบัติ
Published: August 2023

การศึกษานําร่องนี้ เป็นการวิจัยเชิงสํารวจ โดยการสํารวจข้อมูลเบื้องต้นจากกลุ่มตัวอย่างของผู้เข้าอบรม หลักสูตรฝึกอบรมที่เกี่ยวข้องกับความปลอดภัยในการปฏิบัติงานในห้องปฏิบัติการของสํานักพัฒนาศักยภาพนักวิทยาศาสตร์ห้องปฏิบัติการ กรมวิทยาศาสตร์บริการ (พศ. วศ.) ระหว่างปีงบประมาณ 2553-2557 โดยใช้แบบสอบถาม เพื่อเก็บรวบรวมข้อมูลจากผู้ปฏิบัติงานในห้องปฏิบัติการ เพื่อนําไปประมวลผลเป็นภาพรวมและจัดลําดับความสําคัญ ของสถานภาพความปลอดภัยจากการปฏิบัติงานในห้องปฏิบัติการ ที่อาจก่อให้เกิดอันตรายต่อผู้ปฏิบัติงานในห้องปฏิบัติ การและผู้ที่เกี่ยวข้อง ผลการสํารวจพบว่า กลุ่มตัวอย่างเป็นผู้ปฏิบัติงานในห้องปฏิบัติการวิเคราะห์ สอบเทียบวิจัย หรือ การเรียนการสอน ซึ่งสอดคล้องกับเป้าหมายที่กําหนดไว้ โดยกลุ่มตัวอย่างมากกว่าร้อยละ 50 ยังไม่ได้รับการฝึกอบรม ในด้านที่เกี่ยวข้องกับความปลอดภัยในห้องปฏิบัติการที่เพียงพอ ลักษณะการปฏิบัติงานของกลุ่มตัวอย่างส่วนใหญ่ ยังไม่สอดคล้องกับแนวปฏิบัติที่ดี เช่น การปฏิบัติงานตามลําพังในห้องปฏิบัติการ การไม่ศึกษาเอกสารข้อมูลความ ปลอดภัย หรือ Safety Data Sheet ให้เข้าใจก่อนการปฏิบัติงาน การไม่ใช้อุปกรณ์ป้องกันส่วนบุคคลระหว่างปฏิบัติงาน นอกจากนี้ ร้อยละ 87.1 ของกลุ่มตัวอย่างเคยได้รับอันตรายที่เกิดจากการปฏิบัติงานในห้องปฏิบัติการ โดยปัจจัยหลัก ที่มีผลต่ออันตรายหรืออุบัติเหตุในห้องปฏิบัติการ ได้แก่ ความไม่ตระหนักของบุคลากรที่เกี่ยวข้องและการขาดความรู้ ความเข้าใจของบุคลากรในห้องปฏิบัติการ นอกจากนี้ ห้องปฏิบัติการของกลุ่มตัวอย่างส่วนใหญ่ยังไม่มีการจัดการระบบ ความปลอดภัยที่ดี หรือการประเมินความเสี่ยงตามรอบที่กําหนด ซึ่งกลุ่มตัวอย่างส่วนใหญ่มีความคิดเห็นว่า ควรมีการพัฒนาระบบความปลอดภัยในห้องปฏิบัติการของหน่วยงานเพิ่มขึ้น และตนเองควรได้รับการฝึกอบรมที่ครอบคลุมด้านความปลอดภัยในห้องปฏิบัติการ ข้อมูลที่ได้สามารถนําไปใช้ประกอบการเรียนการสอนในหลักสูตรฝึกอบรมที่เกี่ยวข้องกับความปลอดภัยในห้องปฏิบัติการ และนําไปเสนอต่อสาธารณะในเชิงวิชาการเพื่อเสริมสร้างความตระหนักใน การปฏิบัติงานอย่างปลอดภัยต่อไป
Communication Skills and their Relationship to Quality of Life and Aggressive Behavior Among a Sample of Adolescent Female Students in Zarqa Governorate
Authors: Al-Adwan Fatimah , Al-Sarhani Lina
Published: August 2023

The study aimed to find out the level of each of the communication skills, the quality of life, and the aggressive behavior of a sample of adolescent female students in Zarqa Governorate. The study sample consisted of (1127) female students. To achieve the objectives of the study, the two researchers developed a measure of communication skills, quality of life, and aggressive behavior. The results of the study showed a medium level of communication skills, quality of life, and aggressive behavior. Moreover, the results showed that there are statistically significant differences in the level of each of the communication skills due to the variable of adolescence in favor of the late stage; and in the quality of life in favor of the early stage; and in aggressive behavior in favor of the middle stage. The results indicated a positive correlation between communication skills and quality of life, and a negative relationship between communication skills and aggressive behavior. With regard to the variables that predicted the female students' communication skills, it was found that the predictive variables are: quality of life, followed by aggressive behavior. The study recommends developing the communication skills of female students in general and adolescent girls in particular, in addition to holding counseling courses for adolescent girls that work to develop the quality of life, and conducting treatment counseling programs for students who suffer from a high level of aggressive behavior.
Academic Motivation Level in the Light of Corona Virus Pandemic among Secondary School Students in Irbid City due to some variables (gender and school branch)
Authors: Al-Abedly Semhan
Published: August 2023

This study aimed to reveal the academic motivation level in the light of COVID-19 pandemic among secondary school students in Irbid city due to some variables (gender and school branch). To achieve the study objectives, the descriptive survey method was used through preparing an electronic questionnaire consisting of (27) items divided into two domains (Intrinsic and Extrinsic Motivation) to reveal the academic motivation level. The study sample consisted of (456) students, of whom (187) and (269) female students who were selected by the available method. The study results showed that the academic motivation level among secondary school students was moderate. The results also showed that there were no statistically significant differences in the academic motivation level among secondary school students in Irbid city due to the gender variable, there were statistically significant differences in the academic motivation level among secondary school students in Irbid city pandemic due to school branch, in favor of the scientific branch.
Influence of Drying Temperature on Drying Characteristics and Moisture Diffusivity of Custard Apple Pulp
Authors: Soni Narotam , Mudgal V. D. , Kumar Ashok
Published: August 2023

Custard apple is multi-nutritional fruit with uncountable benefits to human health as well as honoured with delicious test. The custard apple pulp scooped hygienically from the fruits was dried in a thin layer of 4 mm thickness, temperatures of 50, 55, 60 and 65°C and an air velocity of 2 m/s in a tray dryer. Dehydration characteristics were found in terms of moisture content, dry matter, moisture ratio, drying rate to determine moisture diffusivity and activation energy using standard methodologies. The result data revealed that the custard apple pulp drying process was in falling rate period only. There was a maximum 22.22% decrease in drying time from 60 to 65°C temperature increase while drying rate was recorded to varied from 0.00052 to 0.0008 g water per g dry matter per sec for the selected temperature range. Variation of moisture diffusivity was recorded from 3.20 × 10-9 m2/s to 4.80 × 10-9 m2/s, and activation energy for complete drying experiment was noted as 29.436 kJ/mol. The above result show that as the drying temperature increased the effective moisture diffusivity also increased and linear relationship obtained between reciprocal of absolute temperature and logarithm of diffusivity.
Intercropping of Quality Protein Maize and toria as Influenced by under Different Nutrient Levels and Planting Density in NEH Region of India
Authors: Sarma Meghna , Kurmi Khagen , Kumar Manoj
Published: August 2023

A field experiment was conducted at the Instructional- cum- Research Farm of Assam Agricultural University, Jorhat, Assam during the rabi season of 2017-18 and 2018-19. The experiment was laid out in factorial randomized block design with treatment combination of three fertility levels (60:40:40 kg NPK ha-1, 90:60:60 kg NPK ha-1 and 120:80:80 kg NPK ha-1), three paired row spacing, 55 cm x 25 cm, 65 cm x 25 cm,75 cm x 25 cm with two methods of sowing (Normal sowing and paired row sowing) and replicated thrice. Results revealed that the growth, yield attributes and yield were recorded with higher levels of fertility in maize and toria crop during both the years. Similarly paired row intercropping of 65 cm x 25 cm recorded significantly highest yield attributing characters, grain and stover yield of quality protein maize and toria along with significantly higher maize equivalent yield. Highest uptake values were recorded under 120:80:80 kg NPK ha-1 during both the year. In case of nutrient uptake by maize and toria crop in quality protein maize, Also NPK uptake by maize and toria crop were significantly higher due to paired row spacing of 65 cm x 25 cm for both the years.
Foliar Application of Growth Regulators and Nutrients for Better Quality Aspects of Guava Cv Lalit
Authors: Darshan Devi , Hota Debashish , Yadav Saurabh , Kumar Vipin
Published: August 2023

The guava has tendency to bears flowers and fruits throughout the years but quality of fruits is highly influenced improper crop management practices and bahar season. The fruits of ambe bahar is poor in quality due to lack of nutrients availability and irregular orchard management practices. To carry out this new strategy to sustain the quality of guava through combination of nutrients and growth regulators, the present study was carried out during 2018-19 in 20-years-old orchard on mrig bahar season using foliar application of zinc sulphate (0.5%), borax (0.5%), GA3 (50 ppm), and NAA (40 ppm) either alone or in combinations, comprised of 9 treatments and 3 replications under Randomized Block Design. The results revealed that plants treated with 0.5% Borax along with 50 ppm GA3 significantly increased the leaf nutrient composition (1.09% leaf N, 0.014 % leaf P, 0.89% leaf K, 28.50 ppm Zn and 23.70 ppm B). The qualitative parameters of guava fruits also increased by borax and GA3, over untreated control.
New Record of Rapala iarbus (Fabricius) (Lepidoptera: Lycaenidae) from Jharkhand, India
Authors: Chattopadhyay Sailesh
Published: August 2023

Rapala iarbus (Fabricius) was sighted in the mixed plantation area of Birsa Agricultural University campus, Ranchi, Jharkhand and this Lycaenid butterfly species documents a new record from Jharkhand, India.
Effect of Irrigation Regimes on Biochemical Studies of Red Cabbage (Brassica oleracea L. var. capitata f. rubra) under Mulch and Non-mulch Condition
Authors: Yadav Shweta , Sarma Pranabjyoti , Singh Ram Preet , Kumar Shailendra , Singh Alok
Published: August 2023

A field experiment was conducted at College of Horticulture and Forestry, Central Agriculture University, Pasighat, Arunachal Pradesh during 2019-20 to assess the “Effect of Irrigation Regimes on Biochemical Studies of Red Cabbage (Brassica oleracea L. var. capitata f. rubra) under Mulch and Non-mulch Condition”. The experiment was done in a randomized block design (RBD) with seven treatments and three replications as control, 100% CPE with drip irrigation, 80% CPE with drip irrigation, 60% CPE with drip irrigation, 100% CPE with drip irrigation under mulch, 80% CPE with drip irrigation under mulch, 60% CPE with drip irrigation under mulch. From the present investigation, it was observed that biochemical parameters like TSS (6.75 °B), total carbohydrates (3.30 g/100g) and anthocyanin (23.66 mg/100g) were maximum at control. While total protein content (2.84 g/100g) and ascorbic acid (102 mg/100g) were recorded higher in 60% CPE with drip irrigation. The findings demonstrated that using irrigation water at a lower rate than full drip irrigation rate can assist increase in TSS, total carbohydrate, anthocyanin, total protein and ascorbic acid concentrations in red cabbage.
Water Wars, Talking Water: Art, Activism and the Eco-politics of Whitman’s Walk to the Water
Authors: Harris Stephen
Published: August 2023

'Babble on, O brook, with that utterance of thine … I will learn from thee, and dwell on thee – receive, copy, print from thee' (Specimen Days 1882). Walt Whitman, in lyrical communion with a mountain stream (Timber Creek, New Jersey), pledges a reverence towards the natural world that is as instructive in the 21st century as it was in late 19th century America. Whitman 'sings' as poet-activist. in listening to the water, he voices a call to human beings to practice what is now referred to as ecological consciousness – or, in Timothy Morton's words, the 'radical openness of ecological thought'. That the waters of the stream 'minister' to the poet is doubly significant; for it is the degradation of rivers and streams worldwide that so graphically marks the despoliation of fresh water supplies globally, and, both geographically and symbolically, maps the battlelines of the looming water wars of our time. In this essay, I will trace connections between Whitman’s Transcendentalist conceptions of the poet (and artist) as prototypical political 'eco-activist' and the later writings of figures such as Rachael Carson (Silent Spring 1962) and Edward Hoagland (Sex and the River Styx 2011). Comparative reference will also be made to the 'wars' over water in Australia and the United States, and the role of rivers in the cultural imagination of both nations.
'Global Warming is a headf**k': using cultural journalism and oral history to engage with the lived experiences of climate change
Authors: Doig Tom
Published: August 2023

Climate change is arguably the most mind-bendingly complex of all conundrums the world has to contend with. It presents an urgent, yet paralysing, situation that simultaneously demands and eludes all manner of totalising solutions. Even the phrase ‘super wicked problem’ with its hyperbolic compound adjective, however, fails to fully convey the visceral and ambivalent effects/affects that climate change provokes in people on a daily basis. Using long-form cultural journalism, oral history and case studies as the primary methodological practice, this paper investigates climate change responses from interviewees belonging to the segment of society that Leiserowitz et al describe as ‘the Alarmed’ (5). Furthermore, I contend that there is a vulgar neologism that better captures how ‘ordinary people’ often experience the super wicked problem of life under climate change: headfuck.
Reflections on Environmental History and the Work of Deborah Bird Rose
Authors: O'Gorman Emily
Published: August 2023

I have been engaging with Deborah Bird Rose’s work in a project that aims to bring together environmental history and the broader environmental humanities to examine the past and possible futures of wetlands in the Murray-Darling Basin, Australia. I have particularly been engaging with two concepts she developed in conversation with others: ‘will-to-destruction’ and ‘deep colonising’ (‘Angel’ 67-78; ‘Land’ 6-13). These concepts are connected through histories of British colonisation and are relevant to environmental historians more widely, in Australia and other places.
The Edges
Authors: Adams Michael
Published: August 2023

My personal introduction to Debbie was through learning about writing: twenty years ago she stood in front of a diverse group of postgrads and read from work in progress. She lyrically described driving across the Alligator River Flood Plain in Kakadu National Park in the late afternoon with an Aboriginal man, who says a version of ‘Hey Debbie, if you look out the window to the east you’ll see a cool thing’. She looks out the window of the Toyota, and the dark edge of Burrungkuy – the Nourlangie Rock escarpment – is lit up with tiny glittering sparkles of light. The man laughingly explains that it is tourists’ camera flashes, as they photograph the sunset from one of the most famous Indigenous rock art galleries in the world.
Ineluctable Resolve
Authors: Satchell Kim
Published: August 2023

The legacy of Deborah Bird Rose’s scholarship and life has come into focus at a critical moment when the ecological crisis no longer appears to the mainstream as a future threat but is increasingly becoming understood as a current reality. Debbie loomed in my life as an exemplary figure and consummate thinker, who became influential in my nascent understanding of the riddle that had troubled my adolescent intuition, in the form of the unfolding ecology of the Anthropocene. Firstly, as a person in print, then through an invigorating correspondence as a mentor and colleague, finally and more importantly as a dear friend and confidant.
Encounters with Indigenous Forest and Intuitive Painting
Authors: Upson Leighton
Published: August 2023

Ko te mahinga toi ka hono i te hinengaro, te tinana me te waahi. The practice of art connects mind, body and place. Painting is a great connector of being and place. It can promote strong connection to a particular forest. The process of painting is ideal for thinking with and elaborating an expression of human-plant-life relations. It animates the intensity of every exchange; it is an expression of being with the conditions. Through a painting-based art practice I have become very close to a particular site inside a fragment of an old growth forest named the Rātāpihipihi Scenic Reserve on the edge of Ngāmotu/New Plymouth city. Here, on the west coast of Te Ika-a-Māui, the North Island of Aotearoa New Zealand. It is in this place that I have spent a number of years painting alongside a group of centuries-old kohekohe (Dysoxylum spectabile), pukatea (Laurelia novae-zelandiae) and tawa (Beilschmiedia tawa) trees. Through the materiality and process of painting and being with these trees, I have come to articulate a concept of forestness. It is a deepening of my art practice as kotahitanga: practising “togetherness with forest.”
The Impact of Poverty on Sustainable Economic Development in Nigeria
Authors:   Akwa Ibom State University, Obio-Akpa Campus, Akwa Ibom State, Nigeria, Okon UTUK Ime
Published: August 2023

Poverty alleviation is today a principal yardstick for measuring sustainable development. The soundness of economic policy and quality of a countries institution ultimately can be seen by the extent to which they contribute to the alleviation of poverty and sustainable development. The impact of poverty on sustainable development in Nigeria is devastating. The inability of the poor people to harness the resources that will improve their living conditions has helped to dismantled their hopes of life. The unsustainable use of natural resources inevitably cause poverty. To solve the problem, policy must be focused on environmental policies and not poverty alleviation policies. In addition, environmental degradation can be caused by poverty. Hence, to resolve the problem, the first objective is to identify if it is indigenous poverty, then policies must be focused on environmental policies. On the other hand, if it is exogenous poverty, then poverty alleviation policies need to be formulated and implemented. Furthermore, for poverty to be reduced to a bare minimum the economy must be diversified to remove the overdependence on oil revenue. The greater Nigerian population practice agriculture, which in spite of its neglect, feeds the nation and contributes significantly to the nations GDP. Therefore, the necessary condition for the upliftment of the living standard of the masses of Nigerians is improvement in agricultural production
Motives and Challenges Faced by Multinational Companies Entering the Haitian Market
Authors:   Université Chrétienne du Nord d’Haïti Business School, Université Roi Henri Christophe, Haiti, BREVIL Junior , C. NWACHUKWU Chijioke ,   Business School, Horizons University Paris, France, Centre for Multidisciplinary Research and Innovation Abuja, OMOFOWA Shadrach ,   Global Polytechnic, Benin, Shadrach OMOFOWA Mary ,   University of Benin
Published: August 2023

Nowadays, many countries are setting up strategies allowing them to attract more Foreign Direct Investment. Besides, it becomes an obligation for any country to have a competitive economy for its development and its growth. Haiti as one of this category of country is very late in making necessary to attract foreign investments. Such situation contributes greatly to the poverty of the Haitian’s population. The main objective of this study is to explore the motives and challenges faced by multinational companies entering the Haitian manufacturing industry. To achieve the study objective, a rigorous methodology oriented towards the qualitative approach was employed. Structured interviewees were used in the data collection process. The study population was made up of employees of two companies located in the Northeast of Haiti. The data collected makes it possible to identify the main challenges such as: corruption, lack of skilled labor, complexity in negotiations with the authorities, complexity of the legal process, infrastructure problems, etc. New strategies should be implemented to create a stable and competitive business environment. However, other studies in the same field are encouraged with the aim of better studying the problem of Haiti’s attractiveness to make the proposals much more suitable.
The Influence of Bank Liquidity on Lending Behaviour of Deposit Money Banks (DMBs) in Nigeria (2006 - 2020)
Authors:   Department of Accounting, University of Uyo, O. JEREMIAH Ofonime , AKPANUKO Essien ,   Department of Accounting, University of Uyo, ACHA Ikechukwu ,   Department of Banking and Finance, University of Uyo
Published: August 2023

The relevance of DMBs and their lending activities in Nigeria necessitates concern about the liquidity condition of these banks. This is particularly pertinent, given the spate of recurring unpalatable incidences in the Nigerian banking sub-sector even after the 2005 consolidation. The objective of the study was to examine the influence of bank liquidity on lending behaviour of DMBs in Nigeria. Twelve (12) listed DMBs were selected using the convenience sampling technique. The ex post facto research design was adopted and secondary data drawn from the sampled DMBs from 2006 to 2020 were used for analysis. The data were analyzed using descriptive statistics and regression analysis. The results revealed that bank liquidity significantly influences lending behaviour of DMBs. However, the loan to total assets ratio was found to exert the highest relative influence on lending behaviour of DMBs. It was therefore recommended that DMBs should prioritize the maintenance of a dynamic loan to total assets ratio. Also the Central Bank of Nigeria and other regulatory bodies should be more proactive in ensuring DMBs’ liquidity and sustainability.
Innovative Administration and Service Delivery for Sustainable Civil Service in Nigeria
Authors:   Department of Public Administration, Faculty of Management Sciences, Akwa Ibom State University, Clifford ATAIRET Atairet
Published: August 2023

Every government relies on its civil service for effective and efficient formulation and implementation of governmental policies/programmes. No nation can advance administratively and otherwise beyond the innovative capacity of its civil service who serves as the engine room. The absence of effective innovation hinders sustainability, effective and efficient service delivery in the civil service. The level of service delivery is a function of the innovative capability of the civil service. Innovation therefore remains very vital for the sustainability of the civil service. The focus of this paper is to assess how innovative administration has impacted on service delivery for sustainable civil service in Nigeria. Modernisation theory was adopted as the theoretical framework. The paper is qualitative in nature, relying on secondary sources of information. The findings indicate that there are innovative efforts in checking corruption and truancy in the civil service as well as commencement of digitalization processes for effective and efficient and sustainable service delivery. Also, civil servants are not properly rewarded to be innovative. Furthermore, civil servants sometimes find it difficult to adapt to changes occasioned by innovative ideas amongst others. Accordingly, the paper recommends that present digitalization process should be sustained. Also, civil servants should be encouraged and rewarded to be innovative. The introduction of every innovation should be properly communicated to civil servants before they are put to use.
Earnings Quality of Healthcare Companies in Nigeria Before and After IFRS Adoption
Authors:   Department of Accounting Faculty of Business Administration University of Uyo, Jacob OKECHUKWU Itoro
Published: August 2023

The major objective of this study was to examine the effect of the adoption of IFRS on the reported earnings quality of listed healthcare companies in Nigeria. It was prompted by the adoption of the IFRS where objectives include ensuring a true and fair presentation of financial statements to enable informed decision making. Using a census sampling technique, seven listed healthcare companies were selected for study. It covered a period of 18 years, 2003 to 2020, nine years each of pre and post adoption of IFRS. Earnings quality (EQ), the dependent variable, was measured by using the Gullet, Kilgore and Geddie (2018) model. Secondary data were extracted from published accounts of the companies for the pre and post IFRS adoption period. The results of the analyses showed that mean EQ scores for post IFRS adoption period were greater than that of pre adoption period. Further analyses, using paired sample t test statistics indicated that the difference in mean EQ score was statistically significant. It was therefore concluded that the adoption of IFRS has a positive significant effect on the quality of reported earnings of healthcare sector companies listed in the Nigerian Stock Exchange. It was recommended that the adoption of IFRS be encouraged and diligently enforced by regulators in Nigeria.
Sosialisasi Pengembangan Modul Ajar Matematika pada Materi Trigonometri di SMK Parulian 1 Medan
Authors: Panjaitan Hendrikson R , Sihaloho Binner , Simamora Lusiana
Published: August 2023

Pengabdian masyarakat ini bertujuan untuk: (1) Memberikan pendidikan dan pelatihan tentang pengembangan modul ajar kepada peserta pelatihan (bapak/ibu guru), (2) Meningkatkan motivasi dan sikap mental yang baik, untuk menyusun sendiri modul ajar. Pengabdian masyarakat ini dilakukan di SMK 1 Parulian Medan Kediri, mitra pada kegiatan ini, yaitu SMK Parulian 1 Medan. Metode dalam pengabdian masyarakat ini, yaitu: pertama, menganalisis situasi dan kebutuhan; kedua, setelah menganalisis siatusi dan kebutuhan maka selanjutnya adalah menetapkan tujuan PKM; ketiga, mendesain model pelatihan, pendampingan dan workshop; keempat, validasi ahli; kelima, implementasi; dan keenam evaluasi. Hasil pada kegiatan ini, meliputi: (1) para peserta memahami dan bisa membuat bahan ajar berupa modul dan lembar kerja siswa; serta (2) motivasi para peserta untuk membuat modul ajar sendiri meningkat.
Development of Economics Teaching Materials Using Android-Based Mit App Software
Authors: Fahrurrozi Muh. , Mispandi Mispandi , Jauziati Baiq
Published: August 2023

The purpose of this research is to develop Android-based economic teaching materials using App Inventor Software. To find out the effectiveness of Android-based economic teaching materials using the App Inventor Software for student independence in learning. The method used in this research development is a modified Borg & Gall model with four steps of initial product development, design validation, product trials and validation. The results of the study showed that the validation of the material expert was workable with an average score of 84%. The assessment of the validator of the media expert is quite decent with an average score of 83.3%. After the validation process was carried out, then continued to a small group trial consisting of 5 students of class X by 92.2% and economics teachers. The results obtained are feasible with an average score of 95%. For field trials also received a decent rating of 88.1% of the responses of 15 students. 100% of teacher responses in economics. The development of Android-based economic teaching materials is declared feasible to improve student learning outcomes because the results of the classical completeness analysis is over 85% which is 93%.
Reabsorción de hernia discal sin tratamiento quirúrgico
Authors: Villaroel Rovere Hugo Ernesto , Jaramillo Becerra Carlos Alberto , Machado De La Rosa Gabriel Eduardo , Encalada Espinoza Manuel Delfilio , Tapia Jéssica
Published: August 2023

Introducción: La hernia de disco lumbar es una enfermedad que afecta a más del 5 % de la población, la prevalencia de hernia discal está en el rango de 1-3 % de dolores crónicos, en los que solamente el 15 % de todos los casos de LDH tuvieron intervención quirúrgica. Entre las principales opciones de planes terapéuticos, incluyen el tratamiento quirúrgico y en algunos casos se mantienen con tratamiento conservador.
Caso clínico: Mujer de 33 años, con antecedentes de dorsalgia y lumbalgia por 3 años; 6 meses antes, posterior a la realización de una maniobra de valsalva presentó dolor intenso 10 /10 en la zona lumbar, irradiado a la parte interna del muslo derecho y hacia la ingle. La dificultad para caminar y realizar actividades diarias fue importante. El dolor se modificó muy poco con la ingesta de AINEs. Al examen físico la paciente tenía obesidad grado 1, presión arterial normal. Se evidenció disminución leve de la fuerza del pie derecho a la dorsiflexión.
Taller diagnóstico: Tras realización de estudios de imagen, se observó una hernia expulsa a nivel L4-L5 en resonancia magnética de columna lumbar, localizada central e insinuándose hacia el cuerpo de S1.
Evolución: se realizó un bloqueo facetario L3-L4, L4-L5, L5-S1 bilateral, en los controles posteriores refirió notable disminución del dolor progresivo; a los tres meses disminuyo de peso al índice de masa corporal normal alta y con rehabilitación recibió educación para ergometría de columna en actividades diarias (escuela de columna), el dolor disminuyó en un 90 %, refiriendo solamente debilidad. Las lesiones discales desaparecieron entre 6 a 12 meses en control de resonancia magnética.
Conclusiones: Los detalles del presente caso de una hernia discal, existieron factores modificables como la obesidad y la mala ergonomía que una vez corregidos contribuyeron para la desaparición de las lesiones de columna y la mejoría de la sintomatología.
Tumor de células gigantes de comportamiento agresivo
Authors: Villarroel Rovere Hugo Ernesto , Jaramillo Becerra Carlos Alberto , Machado De La Rosa Gabriel Eduardo , Encalada Espinoza, Manuel Delfilio , Jiménez Benavides Pablo
Published: August 2023

Introducción: El tumor óseo de células gigantes (TCG) es una patología formada por la proliferación de células gigantes multinucleadas de tipo osteoclasto mezcladas con células mononucleares de comportamiento benigno. Puede presentarse localmente de forma agresiva y con tendencia a la recidiva local. Este estudio tiene como objetivo describir dos casos clínicos quirúrgicos de tumores de células gigantes con comportamiento agresivo y tratamiento individualizado.
Casos: Presentamos dos casos de tumores de células gigantes de alta agresividad localizados en radio distal y tibia proximal, y los resultados fueron comparados con la literatura. La edad varió de 40 a 70 años, y se registró el sexo masculino y femenino.
Discusión: Los tumores de células gigantes son neoplasias benignas localmente agresivas que pueden afectar la estructura ósea local y circundante. El tratamiento estándar es la cirugía. Las opciones terapéuticas dependerán del grado de afectación.
Conclusión: los TCG de hueso comprenden aproximadamente el 3 % y el 5 % de los tumores óseos primarios; su comportamiento es benigno, pero puede presentarse localmente de manera agresiva. El tratamiento estándar es la cirugía.
Análisis de la evolución del tratamiento quirúrgico versus el implante de válvula aórtica transcatéter en pacientes con estenosis valvular aórtica severa.
Authors: Arellano Rojas Eliezer , Barrio Nuñez Eduardo , Buchelli Salazar Armando , Quinsaga Jaqueline
Published: August 2023

Introducción: La cirugía de reemplazo valvular aórtico (CRV) ha demostrado conseguir una reducción significativa de la mortalidad en pacientes con Estenosis Valvular Aórtico severo (EVAS). El implante valvular aórtico transcatéter (TAVI), es una nueva alternativa. La hipótesis de estudio es que los pacientes sometidos a TAVI tienen menores complicaciones y menor tiempo de hospitalización que CRV.
Métodos: El presente estudio observacional se llevó a cabo en el Hospital Alcívar de Guayaquil, Ecuador, en forma retrospectiva se revisó el período 2017 a 2020 de pacientes con EVAS. Las variables fueron sexo, edad, clase funcional NYHA, comorbilidades, complicaciones, mortalidad y días de hospitalización. La muestra fue no probabilística. Se utilizó estadística inferencial.
Resultados: Se analizan 12 casos con TAVI y 30 con CRV. No hubo diferencias demográficas y clínicas previas al tratamiento. Las complicaciones fueron mayores en el grupo CRV 3 (25 %) versus 21 (70 %) en TAVI (P<0.001). La mortalidad fue igual entre ambos grupos. La estancia hospitalaria fue mayor en el grupo de CRV 10.7 días versus 6.33 en el grupo de TAVI (P<0.01).
Conclusiones: los pacientes sometidos a TAVI tuvieron menor tiempo de hospitalización, menores complicaciones no letales pero igual mortalidad que el grupo sometido a CRV.
Uso de morfina intratecal en artroplastia de rodilla en pacientes mayores de 50 años.
Authors: Moscoso Solórzano Emilio , Narváez María Fernanda
Published: August 2023

Introducción: La artroplastia total de rodilla causa dolor postoperatorio intenso. El objetivo de este estudio es evaluar la eficacia de la anestesia intratecal con clorhidrato de morfina a dosis bajas en pacientes sometidos a artroplastia total de rodilla.
Métodos: El presente estudio experimental realizado en el Hospital Alcívar de Guayaquil, Ecuador, de enero a diciembre de 2022 con pacientes mayores de 18 años que se sometieron a cirugía de artroplastia total de rodilla quienes fueron aleatorizados a recibir una inyección intratecal de morfina a una dosis de 0.1 ug/kg de peso (grupo 1) o morfina a dosis de 0.2 ug/kg (grupo 2). La analgesia se evaluó utilizando la escala de valoración analógica del dolor (EVA). Se midieron efectos secundarios. Las proporciones se compararon con el chi cuadrado y las medianas con la U de Mann-Whitney.
Resultados: Fueron 22 mujeres (55 %) y 18 hombres (45 %). La edad promedio 68.9 años. La morfina intratecal a dosis bajas tuvo un tiempo de analgesia significativamente más largo (20 horas frente a 24 horas) y un tiempo de anestesia significativamente más corto (210 minutos frente a 300 minutos). Los pacientes que recibieron morfina intratecal a dosis bajas también tuvieron una puntuación EVA igual para el dolor intraoperatorio (1 frente a 1), el dolor postoperatorio inmediato (1 frente a 1) y el dolor postoperatorio a las 24 horas (2 frente a 1). La incidencia de hipotensión, náuseas, vómitos y prurito fue similar en ambos grupos.
Conclusiones: la morfina intratecal a dosis bajas es una opción segura y eficaz para el control del dolor postoperatorio en pacientes sometidos a artroplastia total de rodilla.