bluuebunny/crossref_metadata_2025 huggingface dataset:
Topical issues of environmental pollution in the area of municipal cemeteries
Authors: Ushakova Olga V. , Sabirova Zulfya F. , Evseeva Irina S. , Vodianova Maria A.
Published: January 2023

Introduction. Taking into account the prevailing urban planning situation, the residential area has almost come close to the burial sites. Justification of the possibility of a safe interposition for the population of residential and “zones with special conditions for the use of territories”, to which the sanitary protection zones (SPZ) are referred, requires scientific and methodological study due to the lack of normative fixation of the procedure. The purpose of the study was the hygienic assessment of burial sites as sources of environmental pollution, the development and practical testing of methodological approaches to substantiating the size of the sanitary protection zone, the admissibility (inadmissibility) of placing normalized, in accordance with the requirements of sanitary legislation, objects in the SPZ cemeteries. Materials and methods. The design and technical documentation were studied, the analysis and assessment of the obtained data on the quality of environmental objects on the territory and boundaries of the SPZ of the cemetery for compliance with sanitary and epidemiological requirements and hygienic standards was carried out. Results. To substantiate correctly the hygienic requirements for the conditions of burial and the safe operation of cemeteries, excluding the possibility of their negative impact on the health of the population, a comprehensive sanitary and chemical assessment has been developed with the determination of the degree of influence of burials on environmental objects. An algorithm for the formation of the evidence base for the absence (presence) of the negative impact of the fact of the location of residential buildings in the sanitary protection zone of cemeteries is proposed. A step-by-step assessment mechanism has been worked out including identification of hazards, instrumental measurements of the quality of environmental objects, selection of priority pollutants and objects (sources) that pose a threat to public health. Limitations. The research was carried out for the territories of cemeteries, it includes an assessment of the sources of environmental pollution specific to this type of burial. The methods used for this study are used to assess soil, groundwater, and atmospheric air. Conclusion. The proposed procedure, tested in real conditions of a large city, makes it possible to form the criteria and priorities of the evidence base for making a decision on the assessment of the hazard (safety) of the placement of residential buildings and other standardized territories within the boundaries of the existing sanitary protection zones of cemeteries.
Changes in the biochemical indicators of metabolism in employees of the oil company
Authors: Zemlyanova Marina A. , Peskova Ekaterina V. , Koldibekova Juliya V. , Pustovalova Olga V. , Ukhabov Viktor M.
Published: January 2023

Introduction. Due to the constant presence of harmful chemical components in the air of the working area at an oil-producing enterprise, the length of work experience exacerbates their negative impact on the human body, which can lead to dysmetabolic disorders. The purpose of the work is to assess changes in the biochemical parameters of metabolism in workers of an oil producing enterprise. Materials and methods. A study and assessment of the content of polycyclic aromatic hydrocarbons in the bioenvironments of workers, biochemical indicators of metabolic processes, statistical analysis, modelling of cause-and-effect relationships were carried out. Results. In oil and gas production operators, benzene and o-xylene are identified in the blood, the concentration of which is up to 1.5 times higher than that of workers not associated with the oil production process. There is and gain in the level of benzene in the blood up to 1.4 times, depending on the increase in work experience. Significant differences were found in the content of C-peptide, glucose, total cholesterol, HDL cholesterol, LDL cholesterol and triglycerides in oil and gas production operators relative to similar indicators in workers not exposed to chemical production factors of the enterprise. Among workers involved in oil and gas production, a dependence of an elevation of glucose and C-peptide in the blood serum on an increase in the concentration of benzene in the blood and the length of work experience was established; an increase in the level of total cholesterol, LDL cholesterol, triglycerides in the blood serum - only depending on the increase in work experience. Limitations. The conducted study takes into account the influence of only chemical factors and the duration of work experience on the health of oil production workers. Conclusions. The constant presence of polycyclic aromatic hydrocarbons in the air, in particular benzene and O-Cixille (up to 1.5 times higher than the MPC of the working area), leads to their increased concentration in the blood. In operators of oil and gas production there was established an increase in the level of a number of biochemical indicators of the negative effects of metabolic syndrome, which are dependent on the length of service and the content of benzene in the air of the working area.
Evaluation of the interrelationships of indicators characterizing neurofunctional activity in vibration disease
Authors: Shevchenko Oxana I. , Lakhman Oleg L. , Katamanova Elena V. , Rusanova Dina V. , Pyatkov Yuri S. , Kodinets Irina N.
Published: January 2023

Introduction. The results of studying the relationship between the bioelectrical activity of the brain, neuroenergetic exchange, the state of extracranial vessels, cognitive functions, in case of vibration disease caused by the effect of combined local and general vibration (CLGV) are presented. Materials and methods. Constant potential levels (CPP), characteristics of somatosensory evoked potentials (SSEPs), doppler ultrasound (USDG) and electroencephalography (EEG), neuropsychological features were studied in thirty eight patients exposed to CLGV, 32 persons of the comparison group. Results. Under CLGV topical disorganization and inhibition of alpha and beta activity, an increase in pathological delta activity, in the level of constant potential (DC-potential level) in the left frontal, right temporal and posterior parts of the brain, an increase in the latency of the N13, N20 components, the duration of the N18 interval -N20 are associated with an increase in the tone of the main extracranial arteries, a decrease in associative-logical thinking, short-term and long-term memory, dynamic praxis, and reciprocal coordination. Indicators of impaired neurofunctional activity (NFA) are an increase in the linear blood flow velocity (LBFV) in the internal carotid artery (ICA), the circulatory resistance index of the ICA, the DC-potential level of the occipital, central right, and parietal left leads; decrease in indices of theta - rhythm in the anterofrontal and parietal right, occipital left leads, indices of beta1, beta2 - rhythms in the occipital left lead. Limitations. The limitations of the work are presented in the form of a small number of individuals in groups, insufficient depth of the study of foreign literature materials on the issue under study. Conclusion. The interdependence of indicators characterizing the decrease in the tone of the cerebral cortex, cognitive functions, the state of the hypothalamic-stem connections, the increase in the tone of the extracranial arteries, as well as diagnostic signs that make it possible to detect changes in NFA in CLGV.
A role of technogenic chemical risk factors in the development of cognitive dysfunctions in children in a zone of exposure to the non-ferrous metallurgic enterprises
Authors: Valina Svetlana L. , Ustinova Olga Yu. , Savinkov Maksim A. , Osheeva Larisa V. , Kobyakova Olga A. , Eisfeld Daria A.
Published: January 2023

Introduction. Cognitive disorders in children reduce their social abilities and abilities to learn; therefore, correct diagnostics and prevention of such disorders is a pressing medical and social issue. Materials and methods. The test group was made of two hundred sixty eight 4-7 years children lived and attended preschool children facilities in a zone exposed to emissions from a non-ferrous metallurgic enterprise. The reference group included 97 unexposed children of the same age. We analyzed ambient air quality on both territories. Cognitive processes were estimated by using a series of tests. Laboratory tests were aimed at estimating peroxidation-antioxidant balance, levels of neuromediators and neurotrophic factors in blood serum. Results. The children from the test group had chemicals in their blood and urine in concentrations being both higher than the reference values and those detected in the reference group. Thus, manganese contents in their blood were by 1.3 times higher and aluminum contents in urine were by 1.7-2.2 times higher (p<0.001). Tests applied to estimate development of perception, logical thinking, attention and sensorimotor coordination, revealed that the exposed children were by 1.2-2.0 times less efficient in doing them than their counterparts from the reference group (p = 0.001-0.034). We established a relationship between likelihood of poorer perception and thinking and contents of manganese and aluminum in biological media (R2 = 0.28-0.33). The children in the test group had by 1.2-1.5 times higher contents of malonic dialdehyde (25% contributed by aluminum and 31% contributed by manganese) and lipid peroxides (71% contributed by aluminum) in blood plasma. Antioxidant activity of blood plasma was by 1.2 times lower in the test group, nurotropin-3 contents were higher (13% contributed by manganese) and neuron-specific enolase in blood serum tended to decrease (58% contributed by aluminum). Limitations. Age-related limitations concerning the applied series of tests. Conclusion. Poorer perception and logical thinking, intensified lipid peroxidation and impaired balance of neurotrophic factors are target indicators necessary when developing relevant medical and preventive activities for children in a zone exposed to a non-ferrous metallurgic enterprise.
Actual medical and social problems of education and vocational training for children with intellectual disorders
Authors: Shubochkina Evgenyia I. , Ibragimova Evgenyia M.
Published: January 2023

The Fifty-eighth World Health Assembly, having considered the report on disability, provides for “the need to invest in health and rehabilitation services necessary to ensure equality of opportunity and a good quality of life for people with disabilities.” The Convention on the Rights of the Child and the Law on Education of the Russian Federation include the possibility of obtaining education, vocational guidance and vocational training for persons with disabilities. Objective is to assess the medical and social problems of adaptation of children with intellectual disabilities in educational institutions, vocational guidance for choosing the appropriate profession, training and employment. Review of current data on the problems of education and health care of children with mental retardation, their professional orientation, vocational training. Assessment of the modern regulatory framework for teaching children and adolescents with disabilities. The search for information was carried out using the eLibrary information portals.RU, PUBMED, Web of Science and Scopus. It is shown that there are problems of attracting adolescents with mental retardation in the management of vocational education, where the number of students remains minimal. New regulatory documents are presented, which define the conditions and training loads for persons with disabilities in educational institutions. The necessity of improving the quality of medical, psychological and pedagogical support of students with disabilities with the involvement of doctors of the appropriate profile has been established. The development of the material and technical base for the upbringing, training and rehabilitation of children with mental retardation is shown. The problems with the readiness of teachers to work with children with disabilities in the implementation of the State program “Accessible Environment” are noted. The “Concept of the development of education of children with disabilities”, developed by teachers-defectologists, is considered. The modern regulatory framework for vocational training and employment of persons with disabilities is presented. Conclusion. The results of the review are aimed at identifying problems with professional orientation and training of adolescents with mental retardation. They can be useful for specialists dealing with such children and adolescents.
Diagnosis of insomnia disorders in chronic mercury intoxication
Authors: Korchuganova Elena N. , Katamanova Elena V. , Kudaeva Irina V. , Slivnitsyna Natalya V.
Published: January 2023

Introduction. It is now known that insomnia has a high comorbidity with various somatic and neurological diseases. In patients with chronic mercury intoxication, sleep disturbances are significantly more common than in the general population. The purpose of the study is to identify the most significant diagnostic criteria for insomnia disorders in patients with occupational chronic mercury intoxication. Materials and methods. The study involved thirty patients with occupational chronic mercury intoxication (CMI), who worked at Usolekhimprom LLC, whose mean age was 56±0.71 years, and 30 patients in the comparison group, whose mean age was 54±0.66 years, who complained of disorders sleep without contact with toxic production factors. A neurophysiological (polysnography), psychological (anxiety and depression level) study was carried out, as well as a quantitative determination of some neurotransmitters in the blood. Results. Polygraphic registration of biopotentials in CMI patients revealed an increase in the time to fall asleep (35.0 (30.5-47.0) min; a decrease in the duration of sleep (total sleep time, 339.5 (305.0-374.0) min); increase in the number of activations (2.9 (1.9-3.6)% of RVO) and total wakefulness during sleep (18.7 (11.3-23.5)%); decrease in the number of sleep cycles (3.0 (2.0-4.0)); decreased sleep efficiency index (70.95 (60.7-78.2)%) and integrative sleep quality index - IISQ (17.8 (13.4-27 ,5)), in the control group, an increase in total wakefulness within sleep (12.2 (8.4-18.6)%); an increase in the latent period of the REM stage (93.0 (72.0-117.0) min); decrease in the number of sleep cycles (3.0 (3.0-4.0)); decrease in the sleep efficiency index (78.4 (73.9-81.5)%) and the integrative sleep quality index - IISQ ( 14.1 (10.9-20.6)). dopamine levels in the blood, compared with the control group. Limitations of the obtained results. The results cannot be generalized to workers as the group included only men. Conclusion. A certain set of diagnostic criteria can be used for the differential diagnosis of insomnia in occupational CMI.
PEMBERDAYAAN MASYARAKAT UNTUK MENINGKATKAN KESEHATAN SECARA MANDIRI MELALUI TAMAN OBAT KELUARGA ( TOGA) DI RW 2 KELURAHAN BALASKLUMPRIK
Authors: Sari Ethyca , Astuti Eny
Published: January 2023

Pengobatan tradisional dengan menggunakan tanaman obat tidaklah asing bagi masyarakat Indonesia, karena sebelum rakyat Indonesia merdeka pun, masyarakat pelosok desa sudah menggunakan tanaman obat tersebut hingga sekarang, pengobatan tradisonal masih diakui keberadaannya di kalangan masyarakat luas. Ini sejalan dengan kebijakan pemerintah yang terus membina dan mengembangkannya, penanganan/pelayanan kesehatan primer (PKP), baik sebagai obat preventif maupun sebagai pengobatan tradisonal . Pengembangan TOGA bertujuan untuk meningkatkan pendapatan keluarga Pembudidayaan taman obat keluarga pada hakekatnya adalah penanaman tanaman yang berkhasiat sebagai obat dalam rangka memenuhi keperluan keluarga akan obat-obatan. Metode yang digunakan dalam pelaksanaan ipteks bagi masyarakat kelompok tani dan Ibu PKK RW 2 melalui kegiatan pelatihan dan aplikatif secara langsung tentang pembudidayaan tanaman obat keluarga sebagai sarana pembelajaran kelompok dalam upaya meningkatkan pengetahuan masyarakat khususnya Kelompok tani dan Ibu PKK dalam upaya memandirikan keluarga dalam mengatasi permasalahan yang terjadi dalam keluarga tersebut sebelum diberikan tindakan lanjutan yang ada di instansi kesehatan . Yang diharapkan keberhasilan dari kegiatan ini adalah terbentuknya di kelompok tani dan Ibu PKK dalam membantu menurunkan angka kematian serta meningkatkan derajad kesehatan masyarakat dan keluarga melalui pembudidayaan taman obat keluarga dan tersosialisasikannya taman obat keluarga yang bisa membantu masyarakat dalam mengatasi masalah kesehatan yang terjadi serta tersosialisasikannya bebarapa jenis tanaman yang bisa dimanfaatkan untuk usaha kecil bagi keluarga atau masayarakat melalui pembudidayaan taman obat keluarga . Sebagai panduan masyarakat dalam melakukan kegiatan penenaman obat keluarga beserta manfaatnya akan dibuatkan modul tentang jenis tanaman obat serta bagaimana cara melakukan pengeloalaan tanaman dan pendistribusiannya.
PENERAPAN 3M PADA ANAK DI MASA PANDEMI COVID-19
Authors: Mahayati Lina , Santiasari Retty Nirmalasari , Artini Budi , Yosky T. Veronica Laura
Published: January 2023

Covid-19 merupakan penyakit yang menyerang sistem pernapasan yang disebabkan oleh severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) yang menyerang seluruh lapisan masyarakat termasuk anak-anak. Upaya pengendalian pandemi COVID-19 yang dapat dilakukan adalah 3M (Mencuci tangan, Memakai, melepas, dan membuang masker, dan Menjaga jarak). Anak-anak usia dini baik pra sekolah maupun usia sekolah dasar merupakan sasaran utama yang mendapat perhatikan khusus dalam penerapan hidup sehat. Hal ini dikarenakan anak-anak sangat aktif beraktifitas bersama teman-teman dan sering mengabaikan kebersihan tangan. Tujuan dari kegiatan pengabdian ini adalah untuk memberikan pengetahuan kepada anak-anak usia 6 -10 tahun tentang 3M (Memakai masker, Mencuci tangan, dan Menjaga jarak), yang dapat mengurangi kejadian infeksi virus Covid-19 pada anak-anak. Metode yang digunakan pada kegiatan pengabdian ini adalah penyuluhan kesehatan melalui webinar tentang pelaksanaan 3M.  Sebanyak 20 anak usia 6 – 10 tahun terlibat dalam kegiatan ini.  Hasil kegiatan pengabdian ini didapatkan bahwa pengetahuan anak-anak usia 6 – 10 tahun meningkat yaitu : (1) pengetahuan tentang mencuci tangan dari 12 responden kategori baik menjadi sangat baik yaitu 15 responden, (2) pengetahuan cara memakai, melepas dan membuang masker sebagian besar katogeri kurang yaitu 13 responden menjadi sangat baik yaitu 17 responden, (3) pengetahuan menjaga jarak kategori kurang dan baik masing masing 10 responden menjadi sangat baik yaitu 20 responden. Kesimpulan dari kegiatan ini adalah perlu dilakukan penyuluhan kesehatan secara berkala sehingga penyebaran virus Covid-19 pada anak-anak dapat berkurang.
PENDIDIKAN KESEHATAN PENTINGNYA POSYANDU LANSIA
Authors: Dewi Erika Untari , Widari Ni Putu , Halawa Aristina , Amalia Tikky Dea , , Hastotanoyo , Widjanarko Dimas
Published: January 2023

Meningkatnya jumlah lansia sebenarnya adalah indikator yang menunjukkan semakin sehatnya penduduk Indonesia karena usia harapan hidupnya meningkat, meskipun disisi lain produktivitas mereka menurun. Program pengembangan kesehatan lansia tidak akan berjalan dengan baik tanpa adanya dukungan dan partisipasi yang baik dari lansia itu sendiri. Hasil kegiatan yang didapatkan dari kegiatan program “Penyuluhan tentang Pentingnya Posyandu Lansia” yaitu kegiatan yang dilakukan antra lain seperti pemberian penyuluhan kesehatan tentang Posyandu Lansia di wilayah masyrakat binaan ners 2020. Hasil yang didapat yaitu diantaranya : Setelah diberikan penyuluhan kesehatan di masyarakat binaan ners 2020 terjadi peningkatan pengetahuan pada lansia tentang posyandu lansia, terbukti dari pada kegiatan penyuluhan posyandu lansia di masyarakat binaan ners 2020 didapatkan pengetahuan baik setelah penyuluhan 71% dari 15 orang yang datang. Selama kegiatan yang ada keikutsertaan lansia dalam kegiatan mengalami peningkatan dibuktikan dari kegiatan yang pertama di masyarakat binaan ners 2020 dari jumlah total lansia sebanyak 21 orang yang hadir saat itu sebanyak 21 (100%) orang. Manfaat yang didapat dari kegiatan tersebut diatas bagi masyarakat yaitu diantaranya sebagai berikut: Lansia dapat meningkatkan derajat kesehatannya dan produktivitas agar tidak memperparah kondisi. Lansia dapat mempererat hubungan tali silaturahmi dari kegiatan yang dijalankan pada program, selain itu dengan adanya kegiatan ini lansia dapat bertukar pikiran antara satu dengan yang lain dan petugas kesehatan yang ada. Meningkatkan kesadaran lansia untuk selalu menjaga kesehatannya dengan kontrol rutin baik di puskesmas maupun posyandu.
PENERAPAN TEKNIK RELAKSASI OTOT PROGRESIF PADA LANSIA
Authors: Tono Sendy Firza Novilia , Dinarsi Herisa
Published: January 2023

Tujuan dari kegiatan pengabdian kepada masyarakat ini untuk memberikan edukasi tentang Teknik melakukan relaksasi otot progesif dalam masalah kesehatan yang dialami lansia. Sasaran dari kegiatan ini adalah bapak/ibu lanjut usia (LANSIA). Target peserta dari kegiatan ini sejumlah 15 orang lansia dengan masalah kesehatan. Metode kegiatannya adalah ceramah, diskusi dan Praktik melalui video edukasi. Langkah- langkah kegiatan yang dilakukan meliputi persiapan, dan pelaksanaan. Indikator keberhasilan ini ada dua yaitu lebih dari 75 % peserta memahami dan dapat melakukan secara mandiri relaksasi otot progresif. Hasil pelaksanaan kegiatan menunjukkan bahwa kegiatan pendidikan kesehatan yang berupa ceramah, diskusi diikuti oleh 15 peserta sesuai dengan target awal. Sedangkan hasil pre test dan post test tentang pemahaman menunjukkan adanya peningkatan. Ini berarti kriteria yang ditetapkan tercapai, karena persentase penguasaan materi lebih dari 75%. Dan dari hasil pendidikan kesehatan peserta telah mampu menyampaikan tentang pengertian, penyebab, pencegahan hingga mempraktikkan. Berdasarkan hal tersebut maka kegiatan penerapan teknik relaksasi otot progresif ini telah berhasil mencapai tujuan yaitu terpenuhinya dua indikator keberhasilan di atas. Secara khusus kegiatan ini mampu mendorong para lansia untuk menyampaikan pengetahuan yang telah mereka dapat kepada masyarakat lain yang belum bisa hadir dalam acara tersebut di sekitar rumah mereka. Adanya empati yang tinggi dari peserta dan timbul kepedulian dari pemerintah desa terhadap kegiatan ini.
Resource Allocation Practice and Devolved Administrative Structures in Selected Semi-Arid Counties in Kenya
Authors: Jumanne Andrew Shangarai , Njoroge Jane , Moi Edna Jemutai
Published: January 2023

Purpose: Since the inception of devolution in Kenya, proper operationalization of devolved administrative structures ought to be in place. The problem lies in the operationalization of devolved administrative structures that has led to poor service delivery. This study intended to bridge the gap by investigating the effect of resources allocation practices on theidevolved administrative structures.

Methodology: The study adopted a descriptive research design with aniobjective to determineiwho, what, where, when, and howimuch.iItiwasiconsidered appropriate because itisoughttto generate accurate profiles for ifactors, events and circumstances. The study incorporated transformational leadership theory that was poled as the creation of positive changes within an organization.

Findings: This study found that, an epitomized rise in strategic leadership practices leads to enhanced operationalization of the devolved administrative structures, and institutionalization that stood to be helpful on devolved administrative structures operations, ensuring information movement should be done continuously and efficiently. As such, significant effect of resources allocation practices on the devolved administrative structures were found to exist.

Recommendation: The research recommends that top leadership in Counties must lucidify the stratagems that project ideas which are persuasive and create improvement of devolved administrative structures that give persuasive transformation.
Кўчмас мулк объектлари жойлашган ер участкаларини хусусийлаштириш асослари ва тартиби
Authors: Рахматиллаев Жасурбек
Published: January 2023

Тадқиқот мавзусини танлашнинг асослари хусусийлаштириш тўғрисидаги амалдаги қонунчиликни сезиларли даражада ислоҳ қилиш зарурати билан боғлиқ. Хусусийлаштириш энг янги юридик институтларга тегишли, шунинг учун хусусийлаштириш муносабатларини ҳуқуқий тартибга солишнинг муаммоли жиҳатларини назарий тушуниш зарурати, айниқса, миллий иқтисодиётни ривожлантириш учун хусусийлаштиришнинг муҳим ролини ҳисобга олган ҳолда, шубҳасиз зарурдир. Бу хусусийлаштириш институтининг ҳуқуқий моҳиятини, унинг фуқаролик ҳуқуқи тизимидаги роли ва ўрнини ўрганишни ва хусусийлаштириш соҳасидаги амалдаги ички қонунчиликни ислоҳ қилиш бўйича аниқ таклифларни ишлаб чиқишни долзарб ва зарур қилади.
Analysis of issues related to the scientific and conceptual basis of legal responsibility for violation of tax discipline
Authors: Ergashev Ikrom
Published: January 2023

This scientific article provides a systematic analysis of the legal basis of legal responsibility for violation of tax discipline. So far, the scientific basis for legal responsibility for tax discipline violations has not been thoroughly studied. Therefore, practice in this sphere was observed. In recent years, the issue of legal responsibility for violations of tax discipline in Uzbekistan has not been sufficiently studied from a legal and economic point of view. The author tried to illuminate the issue on the theoretical aspects of legal liability for violations of tax discipline. The author also analyzes the content of the concepts of “financial responsibility for tax violation”, “administrative responsibility for violation of tax discipline” and “criminal responsibility for violation of tax discipline”, which are relevant today. The author’s comparative analysis of the legislation of foreign countries served to reflect the special characteristics of the article. This article discusses the possibility of reducing the number of violations of tax discipline in Uzbekistan through the introduction of artificial intelligence in the taxation system and the actions to be taken in the near future, based on the improvement of existing legislation. The author argues that the main direction in finding a legal solution to these issues should be to ensure tax discipline, develop the tax culture and expand the use of information technology. In addition, the article develops suggestions and recommendations based on the analysis of existing problems in this sphere
Mobile-Based Course Learning Modules in a University in Eastern Samar, Philippines
Authors: Dialogo Gil G.
Published: January 2023

The Covid-19 pandemic turned educational institutions from face-to-face to modular learning modality. Through the implementation of distance learning scheme in the Philippines, Eastern Samar State University (ESSU) also adapted this new normal learning strategy through development of mobile-based course modules for distance learning as an alternative to its present modular distance learning approach. Paper-based modules seemed to be expensive and sometimes texts are not clear and readable. Thus, students get bored and perform low at school. As a response, a mobile-based course learning module is developed for offline learners. This study employs Waterfall model in the development of the application. This model follows several phases from designing, developing and testing the application to ensure its quality. The findings of the study show that the application is highly usable and functional after series of tests conducted. Moreover, it gained 88.75 overall score in the System Usability test conducted. This implies that the application is usable, user-friendly, functional, and portable. A further study may be conducted on the effectiveness of the mobile application in the instruction.
The contribution of Civil Society Organizations in pro-poor budgeting processes: A review on Local Governments in Uganda
Authors: Ogwang Okello Godfrey , Obici Gilbert Obici , Mwesigwa David Mwesigwa
Published: January 2023

Purpose: This study aimed to analyse the contribution of CSOs in pro-poor local government budget processes, with Dokolo District as a case study. The study addressed four questions, namely; (i) what is the extent to which CSOs contribute to local government revenue enhancement? (ii) What is the magnitude to which CSOs influence the enactment of pro-poor local government budget allocations/priorities? (iii) to what extent do CSOs promote pro-poor implementation of enacted local government budgets? And (iv) to what extent do CSOs prevent leakages to local government budget resources?

Methodology: The study adopted a review of secondary literature gotten from journals, documentaries, periodicals, annual reports and statistical analyses

Findings of the study: The findings suggest that CSOs contribute to local government revenue enhancement, building the capacity of local governments in revenue mobilization, providing off-budget and on-budget support to local governments; that CSOs promote pro-poor local government budget allocations through forums such as budget conferences and budget dialogues; that CSOs influence local governments to implement their budgets in ways that serve the best interests of the poor and/or the underprivileged and/or their priorities; by pressurizing local governments to implement pro-poor priorities that local governments would otherwise not implement and by speeding up or reducing delay in the implementation of pro-poor priorities or projects; and that CSOs promote pro-poor local government budgets by preventing leakages to pro-poor local government resources by among others checking shoddy work in pro-poor projects.

Recommendations: From the findings, it is encouraged that local governments should leverage CSOs as an important resource in enhancing their revenue; that local governments should involve CSOs in all phases of the budget circle; that local governments should embrace the use of social accountability forums and tools such as barazas, Public Expenditure Tracking Surveys (PETS) and social movements for checking local government budget resource leakages to enhance decentralized service delivery.

Unique contribution to policy and/or practice: The results of this study are relevant to practitioners of civil society organisations seeing that the level of corruption in governments as well as the magnitude to which vulnerable sections continue to be marginalised is growing hence the need for the civil society to offer checks and balances in budget processes.
THE RIGHTS OF PERSONS WITH DISABILITIES TO WORK: CHALLENGES AND SOLUTIONS
Authors: Tsetsegmaa Ts. , Ariunbileg S. MA
Published: January 2023

The issue of the right of persons with disabilities (PWD) to work through working age is guaranteed by law. As as a result, targeted measures, programs, and projects aimed at setting quotas for businesses, encouraging the self-employment of PWD, and rewarding employers have been implemented for some time in Mongolia. Implementation has been poor and this has led to violations of the rights of PWD to work. The main factors contributing to this are the lack of coordination, reconciliation, and management practices between line ministries ensur the implementation of the law and the public administration bodies that coordinate their activities. Therefore, there is an urgent need to establish a coherent system to ensure the rights of PWDs to work in Mongolia, to implement better management methods, and to improve the effectiveness of ongoing activity. One of the decisive actions to address this is to study the regulatory mechanisms of developed countries and to practice advanced methods and technologies suitable for the conditions of Mongolia through benchmarking. In this article, we aim to develop recommendations for policymakers and implementers on how to create effective and equitable employment and work opportunities for PWDs. This involves the use of primary and secondary sources to provide meaningful answers through an evidence-based study. Survey data has been collected from relevant public administration employees and representatives of PWDs who are currently employed or wish to work, questionnaires, and interviews. The organizational system is compared with other countries, and the logical sequence of activities is analyzed. According to the survey results, the provisions of the legal documents for PWDs are not specified, other related legal documents are unconsolidated. There is no integrated database, and insufficient access to employment and career counseling services. Social psychology is not ready. It is concluded that the coordination and organizational backwardness of state organizations have a negative impact on the employment of PWDs. Accordingly, their rights are being violated.
The Effect of Short-Term Debt on Profitability among Deposit-Taking Microfinance Institutions. A Critical Literature Review
Authors: Kinyua Jane Njeri
Published: January 2023

Purpose:  Very few deposit-taking microfinances institutions are profitable. Most of them report loses in every financial year. The making of the losses may be a result of inefficiency in short term debts. The overall objective of this study was to examine influence of equity financing on the growth of micro, small and medium enterprises.

Methodology: The paper used a desk study review methodology where relevant empirical literature was reviewed to identify main themes and to extract knowledge gaps.

Findings: From the findings of the study, the study concludes that short term debt had a positive and significant association on the profitability of the deposit-taking microfinance. The study also concludes that short term debt has a positive and significant relationship on the profitability of the deposit-taking microfinance. This means that profitability would increase with a proportionate increase in in the level of the short-term debt when all other factors affecting the profitability of the organizations are held constant. The study showed that when the company borrows, availability of sufficient funds to finance the available assets of the company, which in return improves in the level of performance.

Unique Contribution to Theory, Policy and Practice: Based on the coefficients of determination, the study recommends that policymakers in the microfinance institutions should use short term debt for the financing of the activities. The cost of the short-term debts is minimal and generally offers lower interest charges, and most lenders do not charge interest until all credit allowance period is breached and therefore becomes useful for companies
Manejo odontológico de paciente con Síndrome de Hallervorden-Spatz: relato de caso clínico
Authors: Araujo de Lucena Lira Gerana , De S.Amaral Bernini Ivelyse , Floriano Isabela , Cavalcante Monteiro de Oliveira Suzana , K.Tedesco Tamara , P.Imparato José Carlos
Published: January 2023

Enfermedad neurodegenerativa rara que, en ambulatorios, requiere el conocimiento del cirujano. El Síndrome de Hallervorden-Spatz es una afección neurodegenerativa rara, autosómica recesiva, caracterizada por depósitos en gran cantidad de hierro en los ganglios de base, lo que ocasiona gran pérdida motora y mental. Presenta dos formas de manifestación: la clásica, que aparece en la infancia a lo largo de la primera década de vida, y la atípica, cuyas manifestaciones clínicas aparecen de forma tardía, entre la segunda y tercera décadas de vida. El objetivo del presente estudio fue describir un caso clínico de tratamiento endodóntico, en ambulatorio, de una paciente del sexo femenino, de 28 años, con manifestaciones clásicas de dicho síndrome, con cambio de color en el elemento 11 y lesión periapical, que justifica la indicación de endodoncia. La atención odontológica de una enfermedad neurodegenerativa rara, realizada en ambulatorio, requiere el conocimiento del dentista para que se conduzca de forma eficiente y segura.
Handling Small Scale Indian Businesses using an ERP Solution
Authors: Sarika U. Kadlag  , Neelima K. Chaudhari  , Nilesh D. Navale  , Mahesh S. Kurhe  , Sushma L. Wakchaure
Published: January 2023

An ERP software, also referred only as Enterprise Resource Planning System, has evolved into one of the most functional and beneficial deployments. ERPs are extremely capable of providing a robust institutional structure and streamlining the entire enterprise. ERPs had also grown in popularity well over previous couple years as a result to considerable cost reductions and better management of an organization’s entire commercial procedures. Because of the extensive and complete interconnection, ERP maintenance is an enormously expensive process, but that's why most of that has been concentrated on large enterprises. That's also why nearly every one of these innovative concepts have remained out of budget for small and medium enterprises. Owing to the increase expense of these innovations, plenty other academics were also banned from examining them and making extensive changes. As a consequence, an efficient way for developing a complete strategy to ERP for those relating to the administration of small to medium-sized businesses is necessary. In the next parts, this scientific study gives an effective technique that allows the management and employees to employ this programs to make transactions, manage management and employee information, check achievement graphs, and so on.
Ad Fraud Detector for Mobile Applications
Authors: Mr. Aniruddha Ambekar  , Mr. Hrithik Kucheria  , Ms. Nikita Aher  , Mr. Hrishikesh Sidwadkar  , Mr. G. J. Navale
Published: January 2023

Ad fraud happens in cost per click ad networks where publishers charge advertisers for each click. Ad fraud is posing the huge loss to the mobile advertising industry. The conventional technologies use ensemble machine learning methods, neglecting the cost of incorrect classification for a fraud publisher is higher than a normal publisher. An effective classification model for variable ad fraud is proposed in this paper. Cost-sensitive Back Propagation Neural Network is combined with the novel Artificial Bee Colony algorithm in this research (CSBPNN-ABC). Feature selection is synchronously optimized with BPNN connection weights by ABC to reduce the interaction between features and weights. Cost Parameters are added to BPNN by correcting the error function. Experiments on real world click data in mobile advertising show that its superior classification performance compared with the state-of-the-art technology.
Strategic Entrepreneurship: Goat Rearing
Authors: Mr. Hanumant Vishnu Shingade  , Dr. Suresh Dharane
Published: January 2023

Goat Farming is an emerging agri-business opportunity for all businessmen, professionals, educated, uneducated, skilled, semi-skilled and unskilled people. before the 19th Century goat farming is just a source of additional income for marginal labour, landless workers and small-scale farmers. But in now’s day goat farming concept is totally changed because of the demand for meat and high returns in the goat farming business. but when newcomers have entered this business so strategic planning is needed, when you plan your farm effectively then businesses can easily grow and farmers can earn more and more profit from the same. in goat farming to many areas where we need to make some strategic plans like housing, feeding, marketing, financing and labour management.
Matthiessen geht bei Edeka Nord von Bord
Authors: Tewes Werner
Published: January 2023

Bei Edeka Nord bricht eine neue Ära an: Der langjährige Aufsichtsratschef Wolfgang Matthiessen geht in den Ruhestand. Der Abschied erfolgt in unruhigen Zeiten.
Edeka Minden dreht an Öffnungszeiten
Authors: Tewes Werner
Published: January 2023

Edeka Minden-Hannover hat in zahlreichen Regie-Märkten die Ladenöffnungszeiten gekürzt – und fährt damit offenbar gut. Dabei hatte sich die Edeka-Zentrale klar gegen einen solchen Schritt ausgesprochen.
Tegut-Kunden kaufen weniger Bio
Authors: Knosala Nadine
Published: January 2023

Tegut kämpft mit sinkenden Verkaufszahlen bei Bio-Ware. Der Lebensmittelhändler konnte seinen Gesamterlös im Geschäftsjahr 2022 zwar halten. Bereinigt um die Preissteigerungen ist der Umsatz aber gesunken.
Amazon trimmt Geschäft auf Ertrag
Authors: Shinde Sonia , Klug Denise
Published: January 2023

Amazon-CEO Andy Jassy hat die Lupe ausgepackt. Er will das Unternehmen profitabler und durch automatische Prozesse effizienter machen. Chancen sieht er bei den Dienstleistungen des US-Konzerns.
Schlecker-Urteil liegt vor
Authors: Bender Hanno
Published: January 2023

Der Bundesgerichtshof (BGH) hat die Urteilsbegründung zur Kartellschadensklage des Schlecker-Insolvenzverwalters veröffentlicht. Es handelt sich um ein Grundsatzurteil zum Informationsaustausch.
Aldi Süd rüstet Filialen mit SB-Kassen aus
Authors: Giuri Maurizio
Published: January 2023

Aldi Süd will den Checkout verbessern. In städtischen Filialen stellt der Discounter SB-Kassen als Ergänzung auf. Doppelkassen sollen zudem mehr Zeit zum Einpacken bieten und gleichzeitig den Kassiervorgang beschleunigen.
Eckes baut integriertes Planungssystem
Authors: Rode Jörg
Published: January 2023

Die Eckes-Granini Group ist dabei, ihre Supply-Chain-Planung auf ein deutlich höheres Niveau zu heben. Als erster deutscher FMCG-Hersteller nutzt Eckes dafür Software des Anbieters O9 Solutions.
Landwirtschaft zwischen Realität und Anforderung
Authors: Hillemeyer Judit
Published: January 2023

Unter dem Motto „Ernährung sichern und Natur schützen“ zeigen Aussteller auf der Grünen Woche, wie es der Landwirtschaft gelingen kann, die Versorgung mit Lebensmitteln sicherzustellen und gleichzeitig Tierschutz umzusetzen.
Märkte starten verhalten
Authors: Lachmann Filip
Published: January 2023

Frankfurt a.M. Auch wenn das Handelsjahr 2023 erst knapp zwei Wochen alt ist, lassen sich erste Tendenzen auf den globalen Märkten bereits erkennen.
„Tierhalter brauchen endlich Perspektive“
Authors: Schirmacher Henrike
Published: January 2023

Der schleswig-holsteinische CDU-Agrarminister Werner Schwarz übernimmt in diesem Jahr den Vorsitz der Agrarminister:innenkonferenz von Bund und Ländern. Auf seiner Agenda stehen der Umbau der Tierhaltung, die Anpassung des Düngerechts und die künftige Ausrichtung der Gemeinsamen Agrarpolitik sowie die Pläne der EU-Kommission zur Reduzierung von Pflanzenschutzmitteln.
Oh shit, ein Storm!
Authors: Vetter Bernhard
Published: January 2023

Frankfurt a. M. Wie stark Ernährungsfragen polarisieren, mussten dieser Tage die LVM-Versicherung in Münster und ein Edeka-Markt in Brandenburg erfahren. Dabei kam der Shitstorm in den sozialen Medien aus zwei ganz verschiedenen Richtungen.
Ceuta y Melilla: Medidas fiscales para consolidar su posición como hubs tecnológicos y digitales
Authors: García Valera Alberto , Masa Sánchez-Ocaña Felipe
Published: January 2023

Este trabajo analiza los antecedentes históricos y la situación actual del régimen fiscal de las ciudades autónomas de Ceuta y Melilla, desgranando con detalle las bonificaciones y singularidades existentes en cada una de las figuras tributarias. Ambas ciudades autónomas tienen un régimen fiscal diferenciado del resto del territorio nacional, introducido para favorecer el desarrollo económico y social de dichos enclaves. Los orígenes de dicho régimen fiscal se sitúan a mediados del siglo XIX.
El artículo se completa con una reflexión de los objetivos estratégicos a raíz de los últimos acontecimientos vividos desde el año 2019 y las propuestas de reforma que sugerimos para poder hacer aún más atractiva la localización de un proyecto empresarial que genere valor en cualquiera de los dos territorios.
PENGARUH ENVIRONMENT DISCLOSURE, GOOD CORPORATE GOVERNANCE, DAN ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE
Authors: Alifah Fauzi  , Dirvi Surya Abbas  , Imam Hidayat  , Triana Zuhrotun Aulia
Published: January 2023

Sehubungan dengan banyaknya terjadinya bencana alam, perubahan iklim, dan permasalahan lingkungan merupakan masalah yang penting dan menjadi pusat perhatian pada saat ini. Ketiga masalah tersebut merupakan dampak dari pencemaran lingkungan yang salah satunya disebabkan oleh semakin berkembangnya kegiatan di setiap negara. Meskipun pertumbuhan ekonomi meningkat karena adanya kegiatan industri di  lain pihak industri juga merupakan penyebab pencemaran lingkungan. Isu lingkungan menjadi masalah penting di berbagai negara khususnya di Indonesia. Permasalahan lingkungan terus menjadi sorotan serta perbincangan dan saat ini dalam dunia bisnis terjadi peningkatan usaha dalam hal pengelolaan serta pelestarian lingkungan, hal ini disebabkan adanya dorongan dari luar perusahaan. Beberapa tahun terakhir ini Indonesia mengalami peningkatan permasalahan pencemaran lingkungan hidup (Suratno, 2006) Dalam Putra & Utami (2017)
PENGARUH LEVERAGE, KINERJA LINGKUNGAN, MEDIA EXPOSURE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE
Authors: Mudi Susilo  , Dirvi Surya Abbas  , Imam Hidayat  , Hamdani Hamdani
Published: January 2023

Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage, kinerja lingkungan, media exposure dan growth terhadap carbon emission disclosure pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan di Bursa Efek Indonesia periode 2017-2021 Teknik pengambilan sampel menggunakan teknik purposive sampling Berdasarkan kriteria yang telah ditentukan diperoleh 100 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa leverage dan pertumbuhan tidak berpengaruh terhadap pengungkapan emisi karbon, sedangkan kinerja lingkungan dan paparan media berpengaruh terhadap pengungkapan campuran karbon.
PENGARUH NON PERFORMING LOAN DAN DANA PIHAK KETIGA TERHADAP RETURN ON ASSETS PT BANK CIMB NIAGA TBK PERIODE 2013-2020
Authors: Nur’aini Indah Kusumaningrum  , Eko Widodo  , Kukuh Harianto
Published: January 2023

Perbankan merupakan salah satu penopang terkuat dalam perekonomian Indonesia. Kegiatan bank yang dapat meningkatkan perekonomian negara salah satunya berasal dari tingkat pemberian kredit yang dilakukan oleh bank kepada pihak ketiga dan kepada bank lain. Wabah Covid 19 yang terjadi pada tahun 2020 tentunya berdampak pada sektor perbankan. Salah satu bank swasta yang terdampak adanya pandemi covid 19 adalah PT Bank CIMB Niaga Tbk. Disamping mengalami pertumbuhan pada kredit ritel, Bank CIMB Niaga juga mengalami kredit bermasalah yang cukup tinggi mencapai 2,5% dibanding dengan kondisi normal.  Tujuan dari penelitian ini adalah untuk menjelaskan apakah ada pengaruh signifikan antara non performing loan dan dana pihak ketiga terhadap return on asets PT Bank CIMB Niaga Tbk tahun 2013-2020. Hasil penelitian menunjukkan bahwa non performing loan berpengaruh negatif dan signifikan terhadap return on asets dengan nilai t hitung -2,115 dan nilai signifikasi 0,043. Sedangkan dana pihak ketiga berpengaruh positif tidak signifikan terhadap return on asets ditunjukkan dengan nilai t hitung 0,240 dan tingkat signifikasi 0,812. Dan diketahui juga non performing loan dan dana pihak ketiga secara simultan tidak memiliki pengaruh signifikan terhadap variabel terikat dengan nilai 0,109 atau tidak lebih besar dari 0,05.