bluuebunny/crossref_metadata_2025 huggingface dataset:
SYNTHESIS AND BIOLOGICALLY ACTIVE PROPERTIES OF ASCORBATE AND NANOASCORBATE CHITOSAN
Authors:   Junior Researcher  Institute of Chemistry and Physics of Polymers of the Academy of Sciences of the Republic of Uzbekistan, Pirniyazov K. K. , Rashidova S. Sh. ,   Doctor of Сhemical Sciences, Professor, Academician, Director of the Institute   Institute of Chemistry and Physics of Polymers of the Academy of Sciences of the Republic of Uzbekistan
Published: February 2024

Сhitosan derivatives, in particular, ascorbate chitosan and nanoascorbate chitosan, which are not toxic to the environment and have bactericidal, growth-promoting and antifungal properties, are the subject of great interest in the world. Modern scientific literature has been studied, highlighting the preparation and physicochemical properties of these derivatives of chitosan. The optimal synthesis conditions were determined by ionotropic gelation of nanoascorbate chitosan as a cost-effective one. For the first time, the principal possibilities of obtaining ascorbate and nanoascorbate chitosan based on chitosan Bombyx mori are shown. Based on the published and own experimental data, the pronounced biological activity of ascorbate chitosan and nanoascorbate chitosan Bombyx mori is shown to suppress human and plant pathogens during the presowing treatment of agricultural seeds with innovative encapsulation technology.
OVÁRIOS POLICÍSTICOS E SUAS COMPLICAÇÕES: UMA REVISÃO DE LITERATURA
Authors: Flores Kevillyn Maria Nava , Macedo Thays Queiroz , Pessoa Rayane Muniz , Antunes Renato Martins , Gonzaga Wemerson Philipe Ferreira , Macedo Thamirys Queiroz , D’Angelis André Moreira , Santos Luciana ferreira dos , Pereira Jorge Igor Balduino , Oliveira Lucas Avinner Afonso de , Amaral Luisa Pandolfi Ermita , Formiga Renata Leão , Ravazoli Stephany Neres , Flores Kimberlly Nava
Published: February 2024

A síndrome de Stein-Leventhal, atualmente conhecida como síndrome do ovário policístico (SOP), é uma desordem ovulatória comum entre as mulheres, afetando aproximadamente 6-19% da população feminina que estão em menacme. Caracteriza-se por apresentar modificações hiperandrogênicas, reprodutivas e metabólicas. Embora sua origem seja complexa, é comprovada a ligação entre a predisposição genética e fatores do ambiente na patologia. Além disso, os mecanismos fisiopatológicos que levam à SOP são variados e acredita-se em uma desordem complexa multigênica, incluindo alterações no eixo hipotálamo-hipofisário, na produção de esteroides e na resistência à insulina. O objetivo do tratamento para a SOP é reduzir os sintomas do hiperandrogenismo, regularizar os ciclos menstruais e corrigir as alterações metabólicas. Este trabalho consiste em uma análise sistemática da literatura, onde foram encontrados 47 artigos, sendo utilizados apenas 16. Os critérios de inclusão foram artigos que abordassem a síndrome dos ovários policísticos, em português e inglês. No início da pesquisa, foram selecionados 47 artigos que se encaixavam nas palavras-chave, dos quais 31 (65,9%) foram excluídos por não tratarem da síndrome dos ovários policísticos. Neste trabalho, apresenta-se a definição da SOP, suas causas, mecanismos fisiopatológicos e critérios diagnósticos. Além disso, este artigo destaca a importância do exercício físico e da orientação nutricional como formas de tratamento para a SOP, visando a melhora dos sintomas da síndrome. Por fim, enfatiza-se a importância do diagnóstico e tratamento precoces, com o objetivo de prevenir as alterações metabólicas, hiperandrogênicas e reprodutivas que afetam a qualidade de vida das pacientes com SOP.
Assessment of pneumonia rates associated with mechanical ventilation in a covid-19 unit after insertion of the dentist into the multidisciplinary team
Authors: Veras Pedryna Maria Oliveira , Sampaio Eliane Ferreira , Filho Edson Luiz Cetira , Matos Ylana Rosa , Carvalho Aristéa Ribeiro , Henrique Isabela Freire , Nottingham Tatiane Andrade Figueiredo Rojas , Sousa Kalil de Castro , Pinheiro Islla Ribeiro , Costa Francisco Rogério Rodrigues , Feitosa Alinne Patierry Oliveira Pacífico
Published: February 2024

The aim of this research is to evaluate whether there was a difference after the insertion of the dental surgeon in an Intensive Care Unit (ICU) that cares for patients with COVID-19 in relation to ventilator-associated pneumonia (VAP) control, length of stay and mortality. The dentist was added to the multidisciplinary team for three months. A training session with the nurses and nursing technicians was held at the start of every month. The Hospital Infection Control Service gathered data on VAP, hospital stay length, and ICU mortality in the three months before and three months after the dentist joined the team. After statistical analysis, the hospitalization rate increased in the period in which the dentist was working in the COVID-19 unit, but the p value was not significant in this variant (p > 0.062). The percentage of VAP in the period before and after the dentist's intervention in the COVID-19 unit decreased with a significant difference between the evaluated periods (p < 0.0001). Regarding mortality, it was found that there was an increase in the number of deaths over time, however without statistical significance (p > 0.2790). The pandemic came to confirm the importance of dental care in the hospital environment and the integration of the professional dentist in the health team, contributing to the oral health and quality of life of critical patients.
Cuidados paliativos no Brasil: uma revisão de literatura
Authors: Alves de Brito Cleidiana , Nunes Diniz Adriane , Augusto Cavalcanti braz Ricardo , Rocha Pinon Teixeira de Araújo Gabriel , Mendonça Raphael Braz João Pedro , Avila Gomes Cibele , Carneiro Leal Mariana , Barbosa Holanda Henrique , Santos de Souza Uilma , Lacava Letuivinski Santos Jeniffer , Queiroz de Magalhães Lorena , Daniel Zanoni Rodrigo
Published: February 2024

Este artigo tem por objetivo realizar uma varredura da literatura médica vigente sobre os cuidados paliativos no Brasil. Trata-se de uma revisão integrativa utilizando como base de dados a BVS, a SciELO, o LILACS e o PubMed, nos últimos 5 anos. Foram avaliados 252 artigos sobre o tema com ênfase em uma síntese dos conhecimentos mais recentes e de maior consistência científica. Originalmente, a atenção dos Cuidados Paliativos centrava-se em pacientes na fase final da vida. Hoje, se considera que eles vão além dessa prática: devem estar disponíveis para pacientes e seus familiares durante todo o processo de doença ameaçadora à continuidade da vida e no transcurso do luto. Conclui-se que o cuidado paliativo visa oferecer cuidados adequados e dignos aos pacientes com e sem possibilidade curativa.
Petites mains féminines, vulnérabilité professionnelle et pratiques conjointes de compensation financières dans l’administration publique universitaire au Cameroun
Authors: Assiene Bissossoli Prisca Hélène
Published: February 2024

This article aims to conduct an ethnographic study on small female hands in the administration of the University of Yaoundé II in order to see to what extent the use of the concept of financial resilience makes sense. As a result, located in positions of administrative inferiority, small female hands, temporary administrative contract workers or with default status, seem more exposed to the pressures resulting from the various socio-political, health, economic and management hazards that may be faced the university institution. By taking into account the Covid-19 crisis as a temporal reference point, this study highlights the different financial strategies and practices mobilized by these agents to circumvent and confront the difficulties to which their socio-professional condition predisposes them. As such, it must be considered that these income compensation practices reflect the capacity of this category to adapt to the degrading developments which determine their precarious working conditions. They provide good information about their realities as resilience entrepreneurs. We can therefore link the financial resilience of small hands to legitimate socio-professional conditioning. One that promotes, as a position of action, the compensation of their income through the diversification of income-generating activities and the establishment of mutual aid and solidarity systems within the institution.
Old Age Poverty
Authors: Masuku Sikanyiso , Nkala Sizo , Benhura Abigail
Published: February 2024

Despite having over 500 000 pensioners, Zimbabwe is far from guaranteeing its elderly an effective social security system. The National Social Security Authority (NSSA) – is embroiled in numerous cases of corruption. Similar criticisms have also been levelled against personal pension schemes with the living potential of pensioners in Zimbabwe (who receive in some cases less than US$1 monthly), continuing to deteriorate. In contributing new data to the understudied phenomenon of the old age pensions industry in Zimbabwe, this study interviewed a purposively drawn sample of bureaucrats from NSSA and pensioners in three provinces. Profound challenges in decommodification – attributes of a zero accountability status quo and a tokenistic, non-transformative old age social security regime were noted with numerous recommendations being proffered. Old age pension administrators failure to define and maintain measurable social indicators was argued in the study as partly contributing to their inability to ensure compliance to their primary mandate of providing a social security net for pension contributors.
THE EFFECT OF PROFITABILITY, LEVERAGE AND COMPANY SIZE ON TAX AGGRESSIVENESS
Authors: Siti Sarpingah  , Sri Purwaningsih
Published: February 2024

This study aims to determine and analyze the effect of profitability, leverage, and company size on tax aggressiveness in mining sector companies in Indonesia listed on the IDX in the 2018-2022 period. This research uses secondary data obtained from the annual report of mining companies listed on the IDX for 2018-2022. The design of the research data was carried out using a causal research test. The sample in this study was obtained using the purposive sampling method, which is based on predetermined criteria. Based on this method, 24 mining sector companies were listed on the IDX in the 2018-2022 period. The analysis method used is multiple linear regression analysis. The results of this study show that leverage has an effect on tax aggressiveness, while profitability and company size have no effect on tax aggressiveness.
KEYWORDS: Tax Aggressiveness; Profitability; Leverage; Company size
MARKET TRENDS AND FUTURE PROSPECTS: A FORECAST OF THE GPS TRACKER INDUSTRY
Authors: Maksoor Sheikh  , Chandresh Chakravorty
Published: February 2024

The GPS tracker industry has witnessed significant growth and innovation in recent years, driven by advancements in technology and increasing demands for efficient asset tracking and management. This research paper provides a comprehensive analysis of the market trends shaping the GPS tracker industry and explores future prospects through a forecast model. Utilizing a combination of primary research, industry reports, and market analysis, the study aims to present an in-depth understanding of the current state of the GPS tracker industry and its potential trajectory. Insights from this research will guide stakeholders, policymakers, and industry players in navigating the evolving landscape of GPS tracking technologies.
Urban Tourism: Designing a Tourism Space in the Post-war City Context for Sustainability
Authors: Balachandran Cavitha
Published: February 2024

Tourism is viewed as a tool for poverty alleviation, economic diversification and regeneration, multilateral integration and peace, post-conflict stability, and socio-economic recovery in many post-conflict nations. Urban tourism is one of the forms that has emphasized the importance of supporting urban sustainability while considering all of the city's dynamic change processes, such as natural resource protection, culture, architecture, and environmental management. The purpose of this study is to assess the issues and challenges that confront urban tourism development and to make recommendations for developing sustainable urban tourism in Jaffna City. This study incorporated both primary and secondary data. Direct field observation, structured questionnaire surveys, focus group discussions, and key informant interviews were used to collect the necessary primary data. Secondary data was gathered from authorized statistical reports. The collected data was analyzed using descriptive statistical methods, and a SWOT analysis was performed to determine Jaffna's strengths, weaknesses, opportunities, and threats to sustainable urban tourism development. The maps for the study were created using the ArcGIS 10.4 software. According to the study's findings, ineffective green environmental protection systems, inadequate infrastructure facilities, a lack of industrial professionalism, cultural barriers to tourism promotion, ineffective marketing promotional strategies, a lack of institutional coordination, and a lack of tourist product diversification are the factors posing challenges to Jaffna city's sustainable urban tourism development. Based on the strengths, weaknesses, opportunities, and threats of Jaffna's urban tourism development, this study provided recommendations for sustainable tourism development that will assist different stakeholders in rethinking Jaffna's urban tourism in a sustainable manner.
FEATURES OF IMPLEMENTING DIGITAL NATIONAL CURRENCY IN RUSSIA
Authors:   Institute of Economics of Kazan State Agrarian University, Amirova Elmira F. ,   Institute of Management, Economics and Finance Kazan (Volga Region) Federal University, Kazan, Russia, Potapov Andrey A. ,   Kazan State Energy University, Kazan, Russia, Islamgereeva Yakhita S. ,   Chechen State University to A. A. Kadyrov, Grozny, Russia
Published: February 2024

The article considers the peculiarities of the introduction of the national currency in Russia. The key aspects of the transition to a digital financial instrument are analyzed. The article also examines the readiness of citizens to the new form of currency, noting that one third of the population expresses readiness, but there is resistance and lack of awareness.
OBLIGATIONS FOR ASSETS DECOMMISSIONING AND ENVIRONMENTAL RESTORATION AS A SPECIAL TYPE OF VALUATIONAL OBLIGATIONS: PROCEDURE FOR FORMATION AND REFLECTION IN REPORTING
Authors:   Financial University under the Government of Russia, Trushina Anastasia A.
Published: February 2024

Most of the environmental obligations of mining enterprises are represented by obligations to decommission assets and restore the environment. Within the framework of this article, the features of these obligations that have an impact on the choice of accounting methodology are considered, and a generalization of legislative acts that are the basis for the emergence of environmental obligations is presented. Approaches to determining the discount rate in accordance with various accounting systems are also analyzed, and the procedure for calculating the discount rate in the absence of risk-free instruments with a maturity close to the term of the estimated liability is considered. The problem of providing financing for liquidation work is identified.
RUSSIAN FEDERATION AS A CENTER OF SCIENTIFIC AND TECHNICAL COOPERATION OF THE EAEU MEMBER STATES: ANALYSIS OF PUBLICATION ACTIVITY AND DEVELOPMENT PROSPECTS
Authors:   Ural State University of Economics, Yekaterinburg, Russia, Sokolova Elizaveta V. , Blaginin Victor A. ,   Ural State University of Economics, Yekaterinburg, Russia
Published: February 2024

The study examines the representation of scientific research outcomes from member countries of the Eurasian Economic Union (EAEU) within the Russian scientific database eLIBRARY.RU in the field of economics and economic sciences. Methods of scientometric and bibliometric analysis were employed to analyze metadata from over 12 publications available in the scientific databases eLIBRARY.RU, Scopus, and Crossref. Recommendations have been formulated for the overall development of the Russian Federation and, specifically, for the eLIBRARY.RU platform as a center for scientific and technical cooperation among EAEU member countries. The results show that among the authors registered on the platform from the EAEU countries (other than the Russian Federation), the share of authors-economists from Belarus is higher than from Kyrgyzstan, Kazakhstan and Armenia, however, it is generally small. The authors from Kazakhstan, Kyrgyzstan and Armenia have a similar distribution of average values in terms of published materials, however, unlike Belarus, there are almost no registered economic authors with a significant number of publications in these countries. A significant absence of previously published works, archival data and an extremely small number of indexed economic scientific peer-reviewed publications from the EAEU member states were also revealed on the platform. None of the journals of Russia’s EAEU counterpart countries presented on the eLIBRARY.RU, is not included in the list of the Higher Attestation Commission, the core of the RSCI, Web of Science or Scopus. In addition, it was determined that in the EAEU countries there is a wide range of thematic areas of economic and interdisciplinary research covering education, digital technologies, agriculture and other areas. Among them there are general thematic areas that unite science in the EAEU countries, including globalization, digital transformation, agriculture, sustainable development, innovation, education and others. Based on the results obtained, the team of authors formed recommendations for the development of the Russian Federation as a whole, and the eLIBRARY. RU, in particular, as a center for scientific and technical cooperation of the EAEU member states.
TRENDS AND PROSPECTS FOR PORTFOLIO MANAGEMENT OF FINANCIAL ASSETS IN CONSTRUCTION
Authors:   St. Petersburg University of Management Technologies and Economics, St. Petersburg, Russia, Abbasov Elfak U. ogly , Ivlevа Elena S. ,   St. Petersburg University of Management Technologies and Economics, St. Petersburg, Russia, Sintsova Elena A. ,   St. Petersburg University of Management Technologies and Economics, St. Petersburg, Russia; St. Petersburg State University of Economics
Published: February 2024

Target. Conduct a research analysis of trends and prospects for a portfolio of financial assets in construction, where transformational changes are taking place due to the negative impact of international trade and economic sanctions, as well as an increase in the key rate in Russia. Tasks. Consider the practical significance of financial assets for the development of construction enterprises. Analyze the dynamics and structure of the main indicators that reflect the economic state of the financial assets of enterprises in the Russian construction industry. Identify current problems and difficulties that form barriers to the development of financial assets of enterprises in the construction industry. Methodology. As part of the conducted scientific research, the following methods were used: scientific observation, comparison, private and special methods: economic-statistical, analytical-calculation and expert. Results. Indicators of the development of portfolios of financial assets of enterprises in the Russian construction industry demonstrate an increase in capital investments, however, the degree of depreciation of fixed assets does not decrease, but, on the contrary, increases. This inverse correlation reflects the low efficiency of financial assets, which are not enough to create high competitiveness of enterprises in the construction industry. Conclusions. The authors substantiate the conclusions that the trends and prospects for the development of portfolios of financial assets of construction enterprises in Russia are characterized by economic instability in the external environment, which is caused by the adoption of large-scale international trade and economic sanctions in 2022.
A STUDY OF THE STRATEGIC EFFECTIVENESS OF ACHIEVING THE GOALS OF SUSTAINABLE DEVELOPMENT OF DEFENSE INDUSTRY ENTERPRISES
Authors:   Kazan Federal University, Kazan, Russia, Kireeva-Karimova Alfia M. , Haziakhmetova Guzel A. ,   Kazan Federal University, Kazan, Russia, Haydarova Aigul R. ,   Kazan Federal University, Kazan, Russia
Published: February 2024

The article diagnoses the strategic efficiency of enterprises of the military-industrial complex (DIC) of the Russian Federation for the period 2020-2022. The reasons for the influence of strategic efficiency in the process by enterprises of the defense industry of the Russian Federation have been identified. The financial and economic indicators of defense industry enterprises are analyzed. For selected enterprises of the military-industrial complex of the Russian Federation, the position of their productivity on the strategic efficiency matrix was examined, the current position in 2022 and the position of the enterprise in the past 2020 and 2021 were identified. Analysis of the elasticity of indicators of defense industry enterprises made it possible to identify factors of elasticity and their impact on the indicators of enterprises.
The Influence of Design and Arousal on Impulse Purchase in Mobile Travel Applications
Authors: Wang Xiaoxu , Stienmetz Jason , Petrick James F.
Published: February 2024

Since consumers’ impulse buying intentions can be easily completed via mobile platforms, impulse buying of travel products has become more common. Hence, this study aimed to understand how mobile tourism applications affect travelers’ impulse purchase behaviors. Utilizing
the S-O-R framework and distinguishing environmental stimuli and consumer behaviors, this study proposed a conceptual model and hypotheses to investigate the relationship between usability, information effectiveness, emotional arousal, and impulsive purchase intentions in the context of mobile
applications. Based on 63 responses, the experiment applied neuroscience methods and found that information effectiveness positively affected impulsive purchase intentions, while usability and emotional arousal did not have significant effects. Hence, results offer practical insights into
the development of travel applications and extend the S-O-R framework with the inclusion of emotional arousal.
Evaluation of Vaccine Stock Management at the Karanganyar Regency Health Service Indonesia
Authors: Kurniawan Andre , Jason Merari Peranginangin  , Samuel Budi Harsono
Published: February 2024

Vaccines are very susceptible to damage, so vaccine management requires special handling, this is done to maintain vaccine quality. The aim of this research is to find out the description and evaluate suitability vaccine management at the Karanganyar Regency Health Service (DKK) in 2022 based on Minister of Health Regulation No. 12 of 2017. This research is a qualitative descriptive non-experimental research. These research methods cross sectional by using approach, observation or data collection. The sampling technique uses accidental sampling by reviewing and evaluating vaccine management, which includes planning, procurement, receipt, storage, and distribution at the Karanganyar Health Service. The method used for data collection uses checklist suitability and in-depth interviews with the Head of Installation and pharmacy officers. Vaccine planning is adjusted to the usage index and needs in the previous year using a combined method system top to bottom and bottom up. Vaccine procurement is centralized at the Provincial Health Service, where requests are made by method bottom up. Receiving the vaccine is not immediate drop from the center/province, but the Karanganyar DKK takes the needed vaccines to the Provincial Health Service using the provisions for good drug distribution methods. Vaccine storage and distribution at DKK Karanganyar is in accordance with Minister of Health Regulation number 12 of 2017 and also in accordance with vaccine management guidelines from the Ministry of Health in 2021. Vaccines at DKK Karanganyar are in accordance with Minister of Health Regulation number 12 of 2017 and also in accordance with vaccine management guidelines from the Ministry of Health in 2021, both in planning, procurement, receipt, storage and distribution.
Predictive Nursing Under the MEWS Combined Shenmai Injection Enhances the Success Rate and Life Cycle of Emergency Care for Patients in Septic Shock
Authors: Song Dandan , Yang Haiyan
Published: February 2024

This study aimed to analyze the effect of predictive nursing using the Modified Early Warning Score combined with Shenmai injection on the resuscitation success and life cycle of patients with septic shock. First, 98 septic shock patients were randomly divided into: the treatment group (n = 49), which received predictive nursing according to the MEWS, and the control group (n = 49), which received standard care. After analysis, we found that the treatment group had a higher success rate of resuscitation than the control group. The mechanical ventilation, antibiotic use, and duration of stay in the intensive care unit were all lower in the treatment group compared to the control group (P < 0.05). The treatment group exhibited greater compliance with medication, diet, and fluid intake throughout treatment and reported fewer adverse effects than the control group (P < 0.05). Prognostic follow-up revealed that overall survival was higher in the treatment group than in the control group (P < 0.05). The post-care nutritional status was better in the treatment group than in the control group (P < 0.05). These results suggested that predictive nursing under the MEWS combined with Shenmai injection can improve the resuscitation success rate and nutritional status of septic shock patients.
МЕЛАТОНІН ТА МОЖЛИВОСТІ ЗАСТОСУВАННЯ У ПАЦІЄНТІВ КОМОРБІДНОГО ПРОФІЛЮ
Authors: Kozak Nataliia , Kozak Bohdan
Published: February 2024

У статті наведено огляд новітніх результатів клінічних досліджень по застосуванню плейотропного гормону мелатоніну у пацієнтів різного терапевтичного профілю та з коморбідністю. Приведені дані про застосування мелатоніну для нормалізації сну, покращення емоційної сфери, а також як препарату, що чинить протизапальний, імуномодулюючий та антиоксидантний ефекти.
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN NON CYCLICAL YANG TERDAFTAR.DI BURSA EFEK.INDONESIA.TAHUN 2018-2021)
Authors: Sabhrina Tiara , Murtanto Murtanto , Henny Deliza
Published: February 2024

This research aims to analyze the effects of Fraud Diamond, which is divided into pressure, opportunity, rationalization, and capability, on fraudulent financial reporting with the audit committee as a moderating variable in the consumer goods industry sector in manufacturing corporations listed on the Indonesia Stock Exchange (BEI). In this research, purposive sampling was used to select 24 samples focused on corporations in the non-cyclical consumer goods industry sector during the 2018-2021 period. The data used came from secondary sources, such as financial reports and corporate annual reports downloaded from corporate websites and the Indonesian Stock Exchange website. Data analysis was carried out using a multiple regression model through the SPSS (Statistical Program for Social Science) data processing application. The research results indicate that there is a positive influence of rationalization factors on fraudulent financial reports. However, pressure and opportunity factors do not have a positive influence on fraudulent financial reports. Apart from that, the capability factor has a negative influence on fraudulent financial reports. It is important to note that the audit committee was unable to reduce the influence of pressure, opportunity, capability and rationalization factors on fraudulent financial reports.
PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2017-2021
Authors: Al - Faraby Tjakraprajitna Raja Fadhel , Murtanto Murtanto , Pohan Hotman Tohir
Published: February 2024

The purpose of this study is to examine and explain the effect of tax planning, leverage, and company size on manufacturing companies in the consumer goods industry sector which are listed at the Indonesian Stock Exchange in 2017-2021. This research was conducted at the Indonesia Stock Exchange for manufacturing companies in the consumer goods industry sector using secondary data and a purposive sampling method. The data analysis method used is quantitative analysis using descriptive statistics, panel data regression analysis, and hypothesis testing using E-views version 10. The results of this research show that tax planning and firm size have no significant effect on earnings management. Leverage have a no significant effect on earnings management. Simultaneously tax planning, leverage, and firm size affect earnings management.
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (STUDI PADA UMKM KECAMATAN KALIDERES)
Authors: Hijriyanah Atikah , Yanti Harti Budi
Published: February 2024

The aim of this research is to study how the level of education, accounting knowledge, and use of information technology affect the quality of financial reports of small and medium enterprises (MSMEs). This research involved 460 MSMEs in Kalideres, and 40 respondents were selected as data samples. This research was conducted using quantitative methods. The IBM SPSS Statistics 25 application is a program used to analyze data. The research results show that the quality of financial reports is not influenced by the level of education; On the contrary, accounting knowledge using information technology has a positive effect on the quality of financial reports.
ANALISA SISTEM INFORMASI PERSEDIAAN MASUK DAN KELUAR BARANG GUDANG PADA CV. CIPTA USAHA NAGARI
Authors: Tunu Jibrael Yutomo , Pusparini Nur Nawaningtyas
Published: February 2024

Any business, whether manufacturing, trading, or providing services, needs to have inventory to do business. A company's production performance is usually stored temporarily before being sent to consumers. So storing goods in a warehouse is very important because it greatly influences customer satisfaction (Olivia Audrey et al., 2019). Service is a type of facility that all businesses offer to keep their customers there. Good service has a positive impact on a business because when consumers are satisfied with the services provided by a business, these consumers will make repeat purchases and consumers can recommend business locations that offer these services (Sihombing, 2020). The methodology in this research is descriptive and qualitative. Descriptive research is the main focus used to investigate a condition, situation, or other event. Qualitative research is a main focus used to understand human or social phenomena through a way of creating or making comprehensive and complex pictures that can also be explained using words and to provide an overview. This research aims to observe the system scheme that runs for the process of entering oil goods at the CV warehouse. Create Nagari Business. Conclusion From the results of observations made by the author, it can be concluded that the activities of receiving and releasing goods and the recording process may not be in harmony because the existing system is not capable of carrying out these activities. This can happen due to several factors such as poor service systems, lack of access to outgoing information, and incoming information, storage of goods, as well as inappropriate physical environmental conditions for the goods being stored.
PRONOUCIATION BASED SECOND LANGUAGE LERNERS’ USE
Authors: ELBARRANI IMAN.WANEES
Published: February 2024

The current study is an attempt to examine the extent of the students ‘applying of some aspects of English pronunciation relating to vowels, consonants, stress, connected speech and homophones. The sample of the study is 23 students enrolled in the seventh and eighth semesters in the English Department in Almarj Faculty of Education during the academic year, 2022. The aim of this study is to discover the extent of applying the aspects of vowels, consonants, stress, connected speech and homophones when speaking in English language. Data were collected through using a recording oral test, which consists of some questions relating to the topic of the study, that was applied to the whole sample of the study. Date were analyzed according to the assessment criteria posited in the study. The results of the study revealed that the majority of the participants showed a low level of performance when using the basic elements of English pronunciation. Some recommendations were offered to help both the teacher and the students in improving and highlighting the quality of learning and teaching the basic components of English pronunciation.
العوامل المؤثرة في تجويد القرارات الإدارية دراسة حالة رؤساء الأقسام في الكلية الجامعية للعلوم التطبيقية-غزة
Authors: عاشور أ.د. يوسف , البحيصي د. منال إسماعيل , حرز د. إيمان صلاح سعيد , الفرا سمر رياض
Published: February 2024

هدفت الدراسة إلى اختبار العوامل المؤثرة في تجويد القرارات الإدارية لدى رؤساء الأقسام في الكلية الجامعية للعلوم التطبيقية -غزة

ولتحقيق الهدف اعتمدت الدراسة المنهج الوصفي التحليلي, باستخدام الاستبانة كأداة لجمع البيانات, حيث تم توزيع84  استبانة على مجتمع الدراسة بعد التأكد من صدق وثبات الاستبانة باستخدام معامل ألفا كرونباخ. وأمكن استرداد 82 استبانة صالحة للتحليل.

وبينت نتائج التحليل الاحصائي  للاستبانة باستخدام البرنامج الإحصائي Spss وجود أثر ايجابي ذو دلالة احصائية للعوامل الشخصية والانسانية والعوامل الإدارية والتنظيمية على تجويد القرارات وعدم وجود أثر دال احصائيا للعوامل الاجتماعية والبيئية على تجويد القرارات الإدارية.
تأثير بعض أساليب التدليك على استعادة الشفاء لدى ناشئي كرة القدم تحت (19) سنة بنادي المروج
Authors: الشامخ أ. جلال محمد سالم , الواعر أ. جمعة يوسف إبراهيم , الغزالي أ. الشريف عبدالجليل , محمد د.مصطفى فرج
Published: February 2024

تهدف هذه الدراسة إلى التعرف على تأثير برنامج مقترح باستخدام بعض أساليب التدليك ( التدليك المسحي العميق التدليك العجني الدائري – التدليك الاحتكاكي – التدليك الاهتزازي ) وتكونت عينة البحث من مجموعة واحدة والبالغ عددها (20) لاعباً من ناشئي كرة القدم تحت (19سنة) بنادي المروج ومن اهم النتائج : - البرنامج المقترح يؤثر تأثير إيجابيا على المتغيرات الفسيولوجية لدى ناشئي كرة القدم تحت (19سنة) بنادي المروج .
طبيعة العلاقات الأسرية بين انخفاض الدخل وارتفاع الأسعار ( دراسة ميدانية على عينة من ارباب الاسرة بمدينة مصراتة )
Authors: الشويهدي د. مفتاح علي بالحاج
Published: February 2024

يتمحور الموضوع حول دراسة طبيعة العلاقات الأسرية في ظل المتغيرات المترتبة على ارتفاع الأسعار المفاجئ وضعف القدرة الشرائية نتيجة انخفاض الدخل لتوفير المتطلبات الأسرية في ظل الظروف التي يمر بالمجتمع الليبي، حيث أصبح رب الأسرة يواجه عبئا كبيرا، فرض وضع اقتصادي جديد فاق مردوده الاقتصادي وقدرته على إيفائه بمتطلبات أسرته مما يضطر لجوئه إلى زيادة ساعات العمل والبحث عن مصدر آخر للدخل . فالورق تسعى الكشف العلاقات الارتباطية بين متغيرات انخفاض الدخل وارتفاع الأسعار وما ينعكس عن طبيعة العلاقة الأسرية التكيف معه.

     ولتقديم رؤية نظرية، عن تأصيل التضخم بأنه عملية تزايد مستمرة وملموسة في المستوى العام للأسعار والخدمات. وما يشكله من حالات عدم التوازن في البنيان الاقتصادي. ومعرفة المتغيرات الأكثر تأثيرا .

     واتجه التركيز نحو وصف انخفاض الدخل وارتفاع الأسعار وانعكاسه على طبيعة العلاقات الاسرية  متخذا من أرباب الأسر القاطنة ببعض محلات مدينة مصراتة نموذجا باستخدام المسح الاجتماعي بالعينة. على العاملين بالقطاع الحكومي، وباستمارة المقابلة المقننة بالاتصال الشخصي ومن اهم النتائج :

- وصف (خصائص العينة) . أن أغلب مفردات العينة في الفئة العمرية من (31- 40) سنة. أن وأغلبهم تعليم جامعي، ومدة فترة الزواج تقع (10سنوات- فما فوق). ينتمون إلى أسر نووية كبيرة الحجم، بخلفية حضرية متشابهة بمستويات اقتصادية متوسطة  و منخفضة  ويعيشون في ظروف سكنية ملائمة .

- تشير النتائج على مقياس  التدرج الخماسي لدرجات طبيعة العلاقات الأسرية. إلى عدم وجود علاقة بين انخفاض الدخل وارتفاع الاسعار نحو طبيعة العلاقات الأسرية. على المقياس . فالرغم من جشع التجار وغياب الجهات الضبطية والرقابية لحماية المستهلك، وارتفاع الأسعار، وما تشكله المناسبات الاجتماعية من عبء على الدخل، أبقى طبيعة علاقات أسرية مترابطة وقوية.
عادات العقل المنتجة وعلاقتها بجودة الأداء التدريسي لدى طلبة التدريب العملي بجامعة بنغازي في ضوء مجموعة من المتغيرات
Authors: التارقي د. ميرفت خميس عبد القادر
Published: February 2024

هدف البحث الحالي الى التعرف على العلاقة بين عادات العقل المنتجة وجودة الأداء التدريسي لدى طلاب التدريب الميداني في كليات التربية بجامعة بنغازي، ومعرفة دلالة الفروق في عادات العقل المنتجة وفقا للتخصص، والنوع، كذلك التعرف على مستوى عادات العقل المنتجة وجودة الأداء التدريسي لدى الطلبة. واستخدمت الباحثة مقياس أبورياش وخالد الجندي (2019)  لعادات العقل المنتجة ومقياس أحمد بن بيه (2016) لجودة الأداء التدريسي وتكونت عينة الدراسة من (116) طالب وطالبة وتوصلت النتائج الى أن الطلاب يستخدمون عادات العقل المنتجة بصورة مرتفعة بالإضافة الى ارتفاع مستوى الجودة في أدائهم التدريسي، كذلك لم توجد هناك فروق ذات دلالة إحصائية في عادات العقل المنتجة تعزى لمتغيري النوع والتخصص، كذلك وجود علاقة دالة احصائيا بين عادات العقل المنتجة وجودة الاداء التدريسي كما انه يمكن التنبؤ بجودة الاداء التدريسي من خلال عادات العقل المنتجة بنسبة( 12.9).
Local Structure of Atactic Polystyrene Investigated by Molecular Dynamics Method
Authors: Komolkin Andrei V. , Polushin Sergey G. , Rogozhin Vyacheslav B. , Lezova Alexandra A. , Polushina Galina E. , Silanteva Irina A.
Published: February 2024

Molecular dynamics computer simulation of three substances ethylbenzene (EB), pentastyrene (PS-5), and polystyrene-25 (PS-25) was performed to investigate the local order of the phenyl rings in monomers and side-chain polymers. Monomer molecules (EB) tend to be in T-configuration, which corresponds to isotropic local structure. Phenyl rings in chained molecules PS-5 and PS-25 partly cooperate in both parallel-displaced and “sandwich” configuration with π–π stacking. These configurations are locally anisotropic and lead to the increasing of Kerr constant K. Analysis of the local structure was performed by calculating the cylindrical distribution function.
Kecepatan Tendangan Ikan Terbang Menjulang ke Angkasa dan Harimau Membuka Jalan Peserta Ekstrakurikuler Tapak Suci
Authors: Refi Zukifli Mohammad , Galih Priyambada
Published: February 2024

Penelitian ini bertujuan untuk mengetahui tingkat kecepatan tendangan ikan terbang menjulang ke angkasa dan harimau membuka jalan peserta ekstrakuriler Tapak Suci SMP Muhammadiyah 5 Samarinda. Penelitian ini merupakan penelitian deskriptif kuantitatif dan metode yang digunakan ialah survey dan teknik tes pengukuran. Populasi penelitian ini ialah siswa-siswi peserta ektrakurikuler Tapak Suci SMP Muhammadiyah 5 Samarinda yang berjumlah 165 peserta, teknik pengambilan sampel pada penelitian ini menggnukan teknik purposive sampling dengan jumlah sampel sebanyak 30 peserta putra. Variabel penelitiannya adalah teknik tendangan ikan terbang menjulang ke angkasa dan harimau membuka jalan. Untuk mengetahui kecepatan tendangan tersebut digunakan instrumen berupa tes tendangan ikan terbang menjulang ke angkasa dan harimau membuka jalan. Berdasarkan data hasil analisis keseluruhan tendangan ikan terbang menjulang ke angkasa dan harimau membuka jalan menunjukan bahwa 1 peserta (3%) dalam kategori baik sekali, 0 peserta (0%) dalam kategori baik, 10 peserta (33%) dalam kategori cukup, 17 peserta (57%) dalam kategori kurang, dan 2 siswa (7%) dalam kategori kurang sekali. Maka dari hasil tersebut dapat disimpulkan bahwa tingkat kecepatan tendangan ikan terbang menjulang ke angkasa dan harimau membuka jalan peserta ekstrakurikuler Tapak Suci SMP Muhammdiyah 5 Samarinda berada pada kategori kurang.
Profil Kemampuan Vo2 Max Ektrakurikuler Sepak Bola Siswa
Authors: Anggara Suganda Mikkey , Insan Kamil
Published: February 2024

Kebugaran jasmani ektrakurikuler sepakbola siswa Madrasah Aliyah Alhasaniyyah masih rendah. Peneliti melihat masih banyak siswa yang pada saat pertandingan merasa cepat kelelahan, ketahanan aerobik maksimalnya bertahan seimbang paling lama di menit ke 40 dari 90 menit waktu normal. Penelitian ini bertujuan untuk mengetahui kemampuan volume oksigen maksimal (Vo2max) yang dimiliki siswa ektrakurikuler sepakbola. Jenis penelitian ini merupakan penelitian survey peneliti tidak memberikan perlakuan pada subyek penelitian, populasi pada penelitian ini ialah seluruh siswa yang mengikuti ektrakurikuler sepak bola yang berjumlah 30 siswa, Instrumen yang dipergunakan pada penelitian ini ialah tes bleep test atau tes multi tahap dengan cara lari 20 meter. Analisis data menggunakan deskriptif kuantitatif dalam presentase di perangkat lunak microsoft excel. hasil penelitian di ektrakurikuler sepakbola siswa Madrasah Aliyah Alhasaniyyah. dari 30 siswa diperoleh nilai tertinggi 37 dan nilai terendah 24, sebanyak dua siswa (7%) memiliki kebugaran jasmani yang rendah, 17 siswa (57%) memiliki kebugaran jasmani di kategori sedang, 11 siswa (37%) memiliki kebugaran jasmani di kategori cukup dan tidak terdapat siswa pada kategori bagus serta tinggi. Frekuesi terbanyak di kategori sedang yaitu sebanyak (57%). kesimpulan ditinjau dari besarnya rerata volume oksigen maksimal (vo2max) ialah 31,57. Jika pada kondisi tersebut tidak ada upaya yang diberikan kepada siswa maka pada saat latihan sampai pertandingan resmi siswa akan merasa cepat lelah dan kurangnya fleksibilitas di dalam lapangan hal ini akan semakin sulit untuk mencapai tujuan permainan sepakbola.
Pengaruh Latihan Zig-Zag Run Terhadap Kelincahan Menggiring Bola pada Atlet Tim Sepakbola
Authors: Anhar Anhar
Published: February 2024

Sesuai hasil temuan dilapangan pada saat proses latihan berlangsung masih banyak ditemui atlet yang kurang dalam hal mempraktekan teknik-teknik dasar sepakbola, khususnya pada saat menggiring bola. Hal ini dapat dilihat pada saat atlet melakukan praktek dilapangan, atlet hanya memiliki kemampuan menggiring bola lari lurus ke depan dan waktu menggiring bola secara zig-zag membutuhkan waktu yang lama dan penyesuaian gerakan menggiring bola untuk melewati kun relatif kesulitan. Tujuan yang dicapai dalam penelitian ini adalah mengetahui pengaruh latihan zig-zag run terhadap kelincahan menggiring bola pada tim sepakbola SMPIT Insan Kamil. Metode penelitian ini menggunakan eksperimen designs dengan bentuk one-group pre-test – post-test design dengan populasi sampel sebanyak 15 atlet. Pengumpulan data menggunakan test menggiring bola secara zig-zag run dengan melewati setiap cone, pengukuran serta data dianalisis dengan uji t. hasil penelitian menunjukan bahwa latihan zig-zag run berpengaruh terhadap hasil kelincahan menggiring bola, hal ini dapat terlihat dengan n = 15 dan taraf konkret 0,05 dihasilkan nilai t hitung sebesar 6,043 dan nilai t table sebesar 2,144. dengan demikian Ha diterima, artinya terdapat pengaruh yang signifikan pada latihan zig-zag run terhadap kelincahan menggiring bola pada tim sepakbola SMPIT insan Kamil . dari penelitian ini bisa disimpulkan bahwa latihan zig-zag run efektif dalam meningkatkan kelincahan menggiring bola.
Desarrollo de Competencias Matemáticas en Diversos Contextos Educativos
Authors: Montes Estrada Samir
Published: February 2024

En este artículo se aborda el concepto de competencias en educación, destacando que van más allá de los contenidos académicos y se centran en habilidades como resolución de problemas, comunicación efectiva, pensamiento crítico y trabajo en equipo. Se subraya la importancia de su correcto desarrollo a lo largo de la formación académica y personal, ya que estas competencias son fundamentales para enfrentar los desafíos del mundo laboral y social. Se resalta que el desarrollo integral del individuo, que incluye aspectos sociales y emocionales, como verdadero propósito de la educación.  A pesar de la percepción negativa hacia las matemáticas, es crucial abordar este campo de conocimiento de manera contextualizada, evitando la enseñanza basada en la memorización y fomentando la comprensión. Es necesario identificar las principales que puedan causar aversión hacia las matemáticas, como la falta de conexión con la vida cotidiana, la abstracción percibida, métodos de enseñanza tradicionales y la presión por obtener resultados en tiempo limitado. Se pretende a través de un análisis documental explorar diversos elementos relevantes para el desarrollo de competencias, específicamente en el contexto de las matemáticas. Este enfoque busca comprender los componentes esenciales desde la perspectiva de diferentes autores, contribuyendo así a una visión integral del proceso educativo.
Exploring Links between Pineal Gland Calcification and Central Nervous System Disease
Authors: Liu Xinnan , Liu Haotian
Published: February 2024

Central nervous system disease is globally common with dysfunction of the brain and spinal cord, which significantly affects the quality of life, such as sleep disturbances. Pineal gland is pivotal in regulating sleep cycles and circadian rhythms. And melatonin, secreted by pineal gland, promotes neurodevelopment and maintains neurohomeostasis, which is also pivotal in the modulation of central nervous system disorders. In recent years, studies have found that patients with central nervous system damage often have degeneration of the pineal gland, characterized by a decrease in pineal gland volume, reduced melatonin secretion, and even parenchymal calcification. An increasing number of Alzheimer's disease patients have been observed to exhibit pineal gland calcification. Research suggests that sleep disturbances accompanying central nervous system disorders can be attributed to the degeneration of pineal gland function, indicating a potential contribution of gland calcification to central nervous system diseases. Here, we review the recent research on pineal gland calculi and discuss the potential relationship between pineal gland calcification and various central nervous system diseases, contributing to a deeper understanding of the intricate mechanisms underlying neurological disorders.
Design of Forecasting for Perishable Product with Artficial Neural Network
Authors: Sabhira Chintya Salwa
Published: February 2024

Raw materials are an important part of the manufacturing industry, especially for raw materials that do not last long or have a lifespan. To be able to produce good products, the raw materials used must be of good quality. This happened to company XYZ which operates in the cereal and snack food industry. Inventory control is quite a big challenge for companies. In this year the company experienced losses due to a shortage of finished snacks products, due to finished goods being obsolete due to a lack of accuracy in forecasting snack demand. The research raised forecasting using the Artificial Neural Network method. ANN is known to be able to produce good accuracy values in predicting sales.
The Applications based on Video Motion Magnification Techniques
Authors: Amed Khalida , Lbrahim Abdul-Wahab Sami , Sadiq Asmaa
Published: February 2024

This research study's major goal is to present an important overview of recent work on applications based on Video Motion magnification  (VMM) approaches during the course of the last 10 years. Over the past few years, video motion magnification (VMM) technologies have attracted a lot of attention and research, particularly as applications based on video motion have become more and more necessary. With an increase in the number of recommended procedures, surveying and evaluation become necessary. In this study, we will highlight how the survey was focused on several articles that used motion video augmentation techniques in their applications. We contrast these applications as well.