bluuebunny/crossref_metadata_2025 huggingface dataset:
Pandemic Drones
Authors: Hildebrand Julia M. , Sodero Stephanie
Published: September 2021

When the novel coronavirus moved around the planet in early 2020, reconfiguring, slowing down, or halting everyday mobilities, another transport mode was mobilized: the pandemic drone. We highlight the increasing prominence of this aerial device by surveying international media coverage of pandemic drone use in the spring of 2020. To address a range of pandemic drone affordances and applications, we organize manifold cases under two broad categories: sensing and moving with the pandemic drone. Here we ask: what roles do, and could, drones play during the pandemic? Following the empirical examples and related mobilities research, we theorize the drone versus virus and the drone as virus. As such, the work identifies avenues for mobilities research into pandemic drones as a growing mobility domain. Moreover, in thinking through the pandemic drone, we demonstrate creative extensions of mobilities thinking that bridge biological and technological, as well as media and mobility frameworks when multiple public health and safety crises unfolded and intersected.
Syringomyelia intermittens: highlighting the complex pathophysiology of syringomyelia. Illustrative case
Authors: Van Der Veken Jorn , Harding Marguerite , Hatami Saba , Agzarian Marc , Vrodos Nick
Published: September 2021

BACKGROUND

Chiari Type I malformation (CM1) is a disorder recognized by caudal displacement of the cerebellar tonsils through the foramen magnum and into the cervical canal. Syringomyelia is frequently found in patients with CM1, but the pathophysiology of syringomyelia remains an enigma. As a general consensus, symptomatic patients should be treated and asymptomatic patients without a syrinx should not be treated. Mildly symptomatic patients or asymptomatic patients with a syrinx, on the other hand, pose a more challenging dilemma, as the natural evolution is uncertain. For many surgeons, the presence of a syrinx is an indication to offer surgery even if the patient is asymptomatic or mildly symptomatic.

OBSERVATIONS

The authors describe an illustrative case of a 31-year-old female with an incidental finding of a CM1 malformation and cervical syrinx in 2013. Conservative management was advocated as the patient was asymptomatic. Monitoring of the syrinx over a course of 8 years showed resolution, followed by reappearance and finally a complete resolution in 2021. A review of the literature and the possible pathophysiology is discussed.

LESSONS

The unusual course of this patient highlights the importance of guiding treatment by clinical symptoms, not radiological findings. Furthermore it reflects the complexity of the pathophysiology and the uncertain natural history of syringomyelia.
Successful management of spinal cord ischemia in a pediatric patient with fibrocartilaginous embolism: illustrative case
Authors: Fedaravičius Augustinas , Feinstein Yael , Lazar Isaac , Gidon Micky , Shelef Ilan , Avraham Elad , Tamašauskas Arimantas , Melamed Israel
Published: September 2021

BACKGROUND

Fibrocartilaginous embolism (FCE) is a rare cause of ischemic myelopathy that occurs when the material of the nucleus pulposus migrates into vessels supplying the spinal cord. The authors presented a case of pediatric FCE that was successfully managed by adapting evidence-based recommendations used for spinal cord neuroprotection in aortic surgery.

OBSERVATIONS

A 7-year-old boy presented to the emergency department with acute quadriplegia and hemodynamic instability that quickly progressed to cardiac arrest. After stabilization, the patient regained consciousness but remained in a locked-in state with no spontaneous breathing. The patient presented a diagnostic challenge. Traumatic, inflammatory, infectious, and ischemic etiologies were considered. Eventually, the clinical and radiological findings led to the presumed diagnosis of FCE. Treatment with continuous cerebrospinal fluid drainage (CSFD), pulse steroids, and mean arterial pressure augmentation was applied, with subsequent considerable and consistent neurological improvement.

LESSONS

The authors proposed consideration of the adaptation of spinal cord neuroprotection principles used routinely in aortic surgery for the management of traumatic spinal cord ischemia (FCE-related in particular), namely, permissive arterial hypertension and CSFD. This is hypothesized to allow for the maintenance of sufficient spinal cord perfusion until adequate physiological blood perfusion is reestablished (remodeling of the collateral arterial network and/or clearing/absorption of the emboli).
METHOD OF DEVELOPMENT OF ISOEFFICIENT HETEROGENEOUS SYSTEM USING MACHINE LEARNING FOR THE PROBLEM OF DISCRETE TRANSFORMATION OF FOURIER
Authors:   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Rusinov V. , Cherevatenko O. ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Pustovit L. ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Pustovit O. ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
Published: September 2021

In this paper, the isoefficiency of MPP systems and heterogeneous CPU-GPU systems on the problem of discrete Fourier transform is considered. The development of parallel applications as its goal can not only reduce execution time, but also provide opportunities to solve problems of a larger dimension. The peculiarity of algorithm parallelization includes the efficient use of hardware while increasing the dimension of the problem is an important characteristic of parallel computing. However, currently heterogeneous systems have not been researched extensively to determine isoefficiency characteristics and build application-specific systems around said method, although there are articles that show potential using isoefficiency to design the system and using heterogeneous approach to accelerate performance of different tasks. Discrete Fourier Transform algorithm lets build systems that discretize analogue and digital signals and it can serve as a benchmark to test different systems. Algorithms suited for MPP systems can use analytical approach to find out issoefficiency function and to determine how scaling the system or changing the size of the task will change its performance metrics. One of the most popular approaches to linking up processing units in MPP systems is using hypercube topology. MPP system that is connected using this topology will be analyzed. CPU-GPU heterogeneous system will be analyzed using an approach based on polynomial regression. Due to the nature of heterogeneous systems, analytic approach used in MPP system is impossible. Predictive model based on polynomial regression will use modelling results from using CPU and GPU separately to estimate how much time it will take for heterogeneous system to finish the task. To ensure accuracy of the experiment, several systems will be used to model the task. Using this approach, resulting issoefficient heterogeneous system will be analyzed using performance metrics s
OXIDATIVE DESULFURIZATION OF PETROLEUM PRODUCTS
Authors: RUDENKO VIRA , CHUMAK VITALY , YEFIMENKO VALERIY , KOSENKO OLENA , SPAS’KA ОLENA ,   National Aviation University
Published: September 2021

The modern world market makes stringent requirements for the quality of motor fuels, in particular for sulfur content in them. The main classes of sulfur-containing compounds in petroleum fractions are thiols, dialkyl and cycloalkyl sulfides, alkylaryl sulfides, as well as heteroaromatic compounds – benzothiophene, dibenzothiophene and their alkyl derivatives. They have a negative impact on the quality of petroleum products. Growing demands on the quality of oil and petroleum products have led to the search for ways to reduce the sulfur content in oils and which would not lead to deterioration of physicochemical parameters of oil, such as viscosity, density, acidity, elemental and fractional composition, etc. Among the existing methods of desulfurization of oils and their fractions, special attention is drawn to oxidation methods that allow organic sulfur compounds to be converted into sulfoxides and sulfones which are easily removed by conventional separation methods, in particular by extraction or adsorption. The prospects of the oxidation method are due to the possibility of practical use of sulfoxides and sulfones in various sectors of the economy. The most common oxidants in the processes of oxidative desulfurization of petroleum fractions are hydrogen peroxide and alkylhydroperoxides in combination with catalysts that provide high selectivity and speed of the process. Transition metal compounds (Mo, V, W,) are most often used as catalysts because they are able to form peroxocomplexes in the presence of peroxides. Heterogeneous catalytic systems consisting of various solid carriers (salts, oxides, activated carbon, zeolites) and peroxide oxidants (hydrogen peroxide or alkyl hydroperoxides) are actively developing. Molybdenum-containing catalysts are one of the most efficient heterogeneous systems for oxidative desulfurization of diesel fuel. There is proved the effectiveness of oxidative desulfurization, which is a combination of catalytic oxidation of sulfur-containing compounds in the presence of a heterogeneous catalyst and adsorption on activated carbon. Methods of oxidative desulfurization with their advantages and disadvantages can be logical addition to large-tonnage hydrotreating processes, and also potentially can be used as an independent method of deep purification of oil and petroleum products from sulfur-containing compounds.
COMPARISON OF OBJECT-ORIENTED AND FUNCTIONAL PROGRAMMING PARADIGMS IN SOFTWARE DESIGN
Authors: KOVAL ANDRIY , YASHYNA OKSANA , RADELCHUK GALINA , FORKUN YURII ,   Khmelnytskyi National University
Published: September 2021

This article describes two types of paradigms – object-oriented and functional paradigms. Paradigm stands for a style and an approach to perform any kind of coding activities. Relevance of usage for each of them as well as their differences and benefits were analyzed. Regardless of ever-changing tendencies in popularity of both paradigms it is impossible to acknowledge any of them to deprecate another one. Although object-oriented programming as well as functional programming are essential in their approaches they have the same goal – to make comprehensive programs without possible mistakes. OOP follows imperative programming model which is based on a set of primitives the given language provides. Functional paradigm is intertwined with declarative style which imply what is to be done, but not how to do it. We may come to conclusion that the consensus is that object oriented paradigm and functional paradigm can be effective in a peculiar situation. Therefore, developers are to choose and pick the programming paradigm for a given task to make a process as simple and productive as it can be. Object-oriented programming languages are a good choice when you have a fixed set of operations on things and you add new things for your code to evolve. You can achieve it by adding new classes that implement existing methods while existing classes remain the same. Functional languages may be a better choice if you have a fixed set of things and you add new operations on existing things for your code to evolve. You can achieve it by adding new functions which are to be computed with existing data types while existing functions remain the same. Object-oriented programming as well as functional programming has its place in modern approaches to software development. Meanwhile the functional programming is being reconsidered and used much more often due to Big Data Technologies while object-oriented programming remains popular to perform representation of real-life objects in the code.
ANALYSIS OF THE BMA K2400 VERTICAL CENTRIFUGE TURBINE IN TERMS OF BALANCING AND VIBRATION DIAGNOSTICS
Authors: SZYCA MIKOŁAJ
Published: September 2021

Physical damage to a material is a diffuse defect in the form of vacancies, microcracks, micro-voids or damaged micro-volumes, which reduce the effective or load-bearing part of the material. Surface fatigue defects, such as deformation and cracks, occur in the bearing during the load transfer. Imbalance is a practical problem in the operation of many rotating machines, causing not only increased vibration of the machine, but also leading to accelerated wear of the rotor bearings. The subject of this work is the analysis of the dynamics of the BMA K2400 centrifuge in terms of the possibility of correcting the balance in the given dynamic state. The paper describes the individual stages of solving the problem of excessive machine vibrations, assuming that its bearings were replaced before the diagnostic test. As a result of the lack of effects after replacing the motor bearings and after analyzing the vibration measurement results presented in article, a decision was made to inspect the centrifuge bearings. The diagnostics was performed again, but it concerned only the bearing node No. 1 with the disassembled basket. The measurements were performed using the DIAMOND 401 AX device, equipped with Wilcoxon 780B acceleration sensors with a sensitivity of 100mV/g. The appearance of a technological defect on the outer ring of the bearing, which is a friction pair with a housing, is not a typical damage for this type of machines and was an interesting problem. The consequence of the occurrence of bearing defects may be an increase in statistical values of the vibration signal and the appearance of new amplitudes in the FFT spectra. A vicious circle is created here, where bearings in poor dynamic condition increase the transmission of vibrations through the machine, and high vibrations accelerate the degradation of the bearings. The poor condition of rolling bearings may also prevent dynamic balancing of the rotor, and thus – lead to further propagation of bearing damage caused by an increased level of the machine’s own vibrations.
Enhancing Children’s Critical and Inquisitive Skills in Culturally Informed Communities of South Africa
Authors: Omodan Bunmi Isaiah
Published: September 2021

ABSTRACT Evidence exists that young learners in culturally inclined communities of South Africa lack critical thinking and inquisitive skills. These learners are assumed to be culturally beguiled into believing that it is an abomination to question elders, and those who did so are tagged rabbles. Therefore, this study used the perspectives of community elites to expose the challenges young children/young one’s face in gaining critical and inquisitive skills along with possible solutions. The study is underpinned by Sociocultural Theory within the transformative paradigm. The study was designed using participatory research and unstructured interview to elicit information from the participants. The data collected were analysed using thematic analysis. The study revealed that children/young ones are being demonised as rebels, and stereotyped as uncultured, untrained and disrespectful, hence deprived of skill development. The study recommends organisational advocacy and curriculum restructuring, alongside strong school advocacy and awareness towards children/young ones’ skill development.
Bezugspunkte für Interkulturalität im Rahmenlehrplan für den Ausbildungsberuf Hauswirtschafter und Hauswirtschafterin
Authors: Noack Anne , Markert Jana
Published: September 2021

Vor dem Hintergrund zivilgesellschaftlicher Heterogenität fokussiert der vorliegende Beitrag das Thema ‚Interkulturalität‘ in der berufsschulischen Bildung. Ausgehend von einem Rahmenlehrplan des Berufsfelds Ernährung und Hauswirtschaft wird das Potential von Berufsschulunterricht zur (Weiter)Entwicklung interkultureller Kompetenz betrachtet.
GENERAL SOCIAL AND SPECIAL-CRIMINOLOGICAL MEASURES TO PREVENT CRIMINAL OFFENSES IN THE FIELD OF ROAD SAFETY
Authors:   Donetsk State University of Internal Affairs, Epryntsev Pylyp ,   Donetsk State University of Internal Affairs, Zhuchenko Yevhenii
Published: September 2021

In the article the authors consider general social and special-criminological measures of prevention of criminal offenses in the field of road safety. It is pointed out that, for the most part, such criminal offenses are the result of criminally unlawful negligence and arrogance. Therefore, it cannot be said that the lion's share is committed by drivers with direct intent in order to obtain socially dangerous consequences. There are still cases caused by traffic violations by pedestrians, which significantly complicates the forecasting of such illegal acts, and therefore the timely creation of precautionary measures. The author points out that conditionally all the reasons related to the violation of traffic rules can be divided into: 1) the reasons due to the negligent attitude of the driver to perform their duties on the road (intoxication, loss of attention, etc.); 2) the reasons caused by careless attitude of pedestrians to traffic rules; 3) the reasons caused by the careless attitude of employees of service centers of the Ministry of Internal Affairs to performance of the duties. Thus, the main unifying factor is the negligence of the subjects involved in the organization of traffic. It is concluded that a number of criminological strategies for the prevention of criminal offenses in the field of traffic have been successfully implemented in our country. However, most of these strategies do not meet the requirements and realities of today, and therefore the criminological picture of traffic accidents remains consistently negative. This indicates the need to revise general social and special criminological measures and means of prevention, which will not only reduce the number of such socially dangerous acts, but also improve the general criminal law and criminological statistics.
THE CHILD AS AN OBJECT OF OPERATIONAL AND SEARCH PREVENTION OF CRIMINAL POLICE DIVISIONS
Authors:   Donetsk State University of Internal Affairs, Pekarskyi Serhii
Published: September 2021

Theoretical and legal aspects of providing operative and search prevention among persons under the age of eighteen by criminal police units have been researched in the article. Scientific provisions of operative and search prevention as a form of operative and search activity have been analyzed. It has been proved that children commit criminal offenses in the social environment under the influence of negative factors. The influence of adult instigators upon involvement of children into commission of criminal offenses has been stated. The range of subjects authorized to carry out operative and preventive measures among children has been identified. The normative and legal basis of implementing operative and search prevention measures among children has been analyzed. The tasks of criminal investigation units, migration police, drug enforcement units, cyber police to prevent the involvement of children into illegal activities have been clarified. The research has established the relationship between the elements of operative and search prevention among children. Based on the analysis of theoretical developments in the field of operative and search activities, the need for a comprehensive approach to solving the problem of preventing criminal offenses among children is indicated. Attention is drawn to the importance of initiative search activities of criminal police units among children. It is concluded that a child is the object of operative and search prevention of criminal police units.
PUBLIC SERVICE OF JUDGES IN UKRAINE: ADMINISTRATIVE AND LEGAL REGULATION
Authors:   Dnipropetrovsk State University of Internal Affairs, Holobutovskyi Roman
Published: September 2021

The article examines the problems of administrative and legal regulation of the service of judges in Ukraine. The legislation on public service in the judiciary has been studied. It is determined that public service in the judicial bodies of Ukraine is a complex state-legal and social institution, which covers the formation of administrative, procedural and socio-psychological foundations of employees in the courts; construction and legal description of the hierarchy of positions; identification, selection, training, development, promotion, evaluation, promotion and responsibility of public servants. That is, this service exists in order to exercise the powers of an employee in court in a constructive and effective methods. Based on the analysis of the main provisions of regulations governing the organizational and legal framework of the civil service, the content of administrative and legal regulation of the public service of judges in Ukraine is clarified. It is determined that despite the legislative consolidation of the order of service in the judiciary, today remains unresolved a number of problematic issues, which include the following: features of public service in court, special requirements for skills and qualifications of court staff compared to other employees, and there is also no list of positions of the court staff that must be attributed to the public service. The author's definition of the term «administrative and legal regulation of judicial activity» is formulated. It is proposed to understand the activity of the state, which consists in the implementation of state-authoritative, normative-organizational, purposeful influence of funds on public relations, arising during the performance of courts assigned to them, which are implemented through a set of administrative law. Conclusions on the current state of administrative and legal regulation of the public service of judges in Ukraine have been formed. It is determined that the conduct of public service by judges is associated with the implementation of a specific in its meaning and content function - the administration of justice. Administrative and legal regulation of the public service reflects the objective principles and normative enshrinement of rules and administrative procedures that ensure the procedure for selection, appointment, passage and termination of public service by judges. Further scientific investigations require the status of judges' implementation of administrative and legal status.
Ancient West-Coastal Bantu Banana Vocabulary: Testing Linguistic Method for Reconstructing Musa History in Africa
Authors: Van Acker Sifra , Pacchiarotti Sara , De Langhe Edmond , Bostoen Koen
Published: September 2021

Lexical data has been key in attempts to reconstruct the early history of the banana (Musa sp.) in Africa. Previous language-based approaches to the introduction and dispersal of this staple crop of Asian origin have suffered from the absence of well-established genealogical classifications and inadequate historical-linguistic analysis. We therefore focus in this article on West-Coastal Bantu (WCB), one specific branch within the Bantu family whose genealogy and diachronic phonology are well established. We reconstruct three distinct banana terms to Proto-West-Coastal Bantu (PWCB), i.e. *dɪ̀‑ŋkòndò/*mà‑ŋkòndò ‘plantain’, *dɪ̀‑ŋkò/*mà‑ŋkò ‘plantain’ and *kɪ̀‑túká/*bì‑túká ‘bunch of bananas’. From this new historical-linguistic evidence we infer that AAB Plantains, one of Africa’s two major cultivar subgroups, already played a key role in the subsistence economy of the first Bantu speakers who assumedly migrated south of the rainforest around 2500 years ago. We furthermore analyze four innovations that emerged after WCB started to spread from its interior homeland in the Kasai-Kamtsha region of Congo-Kinshasa towards the Atlantic coast, i.e. dɪ̀‑kòndè ‘plantain’, kɪ̀‑tébè ‘starchy banana’, banga ‘False Horn plantain’, and dɪ̀‑tòtò ‘sweet banana’. Finally, we assess the historical implications of these lexical retentions and innovations both within and beyond WCB and sketch some perspectives for future lexicon-based banana research.
The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables
Authors: Saragih Muhammad Rizal , Rusdi Rusdi
Published: September 2021

A high increase in company value is a long-term goal that must be achieved by a company, which is reflected in the market price of its shares because investors' assessment of the company can be seen through the movement of the stock prices of companies listed on the stock exchange. stock exchange for companies that have gone public. This has an impact on shareholders to maintain their investment and potential investors are interested in investing in the company. This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018, totaling 166 companies, while the sample of this study was 18 companies with a purposive sampling method. The research method used is descriptive statistics, classic assumption testing and hypothesis testing multiple linear regression analysis. The results show that tax avoidance is not significant to firm value, dividend policy has a significant effect on firm value, leverage does not moderate tax avoidance on firm value, leverage. does not moderate dividend policy on firm value, and tax avoidance and dividend policy affect firm value
The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements
Authors: Kuncoro Adris , Suryandari Dhini
Published: September 2021

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.
Pengaruh Kompetensi Auditor, Komitmen Profesional dan Etika Profesi terhadap Perilaku Disfungsional Auditor
Authors: Pura Rahman
Published: September 2021

Abstract The research problem is related to the dysfunctional behavior of auditors in performing audit tasks. The research objective was to measure and analyze the influence of auditor competence, professional commitment and professional ethics on the dysfunctional behavior of auditors at the Representative Audit Board of South Sulawesi Province. The data collection method used a questionnaire technique with a total of 54 auditors as respondents. Data analysis using multiple regression analysis techniques. The results showed that auditor competence and professional ethics have a negative and significant effect on auditors' dysfunctional behavior. Meanwhile, professional commitment has no effect on auditors' dysfunctional behavior.AbstrakMasalah penelitian terkait dengan perilaku disfungsional auditor dalam melakukan tugas audit. Tujuan penelitian untuk mengukur dan menganalisis pengaruh kompetensi auditor, komitmen profesional dan etika profesi terhadap perilaku disfungsional auditor pada Badan Pemeriksa Keuangan Perwakilan Propinsi Sulawesi Selatan. Metode pengumpulan data menggunakan teknik kuesioner dengan jumlah responden sebanyak 54 auditor. Analisis data menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa kompetensi auditor dan etika profesi berpengaruh negatif dan signifikan terhadap perilaku disfungsional auditor. Sedangkan komitmen profesional tidak berpengaruh terhadap perilaku disfungsional auditor.
Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating
Authors: Sanulika Aris , Hidayati Wahyu Nurul
Published: September 2021

ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies listed on the IDX. With a sample of 16 publicly traded companies engaged in financial and banking institutions and were listed on the Indonesia Stock Exchange in 2014-2017. The results of this study indicate that of 64 samples there were 12.5% which indicated that the financial statements had been manipulated. Auditor opinions can increase the influence of Financial Stability, external auditor quality, change in auditor, change of directors, days sales in receivables index, sales gross margin Index, Asset Quality Index, growth index, depreciation index, sales, and general administration expenses index, leverage index, total accrual to fraudulent financial reporting. Beneish Ratio affects Fraudulent Financial Reporting while Fraud Pentagon does not affect Fraudulent Financial Reporting
Pengaruh Leverage, Likuditas, Perputaran Modal Kerja dan Inflasi Terhadap Profitabilitas pada Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018
Authors: Pande Christine Refina Malinda , Isynuwardhana Deannes
Published: September 2021

ABSTRACTOil palm companies are one of the sectors that have an impact on the economy. Indonesia has a climate that is very suitable for planting oil palm. The company's goal is to make a profit. Then the company will improve its financial performance in order to achieve its goals. Basically, the goal of the company is to be able to increase the company's profitability. The company's profitability will reflect a company's financial condition, and illustrate the effectiveness and efficiency of the company in managing its operations. The purpose of this study is to determine the significant effect of leverage, liquidity, working capital turnover, and inflation that affect the profitability of oil palm companies listed on the Indonesia Stock Exchange in the 2015-2018 period with a large sample of 11 companies. The results of the study with panel data analysis using the E-views 9 application. The data collection method used a secondary data source in the form of an annual financial report document. Based on the research results, it is found that simultaneously leverage, liquidity, working capital turnover, inflation have an effect on profitability. Partially leverage, liquidity has a positive effect on profitability, and working capital turnover, inflation has no effect on profitability.
Gender, Religiusitas, Love of Money, dan Etika Penggelapan Pajak
Authors: Nurachmi Dekeny Agustina , Hidayatulloh Amir
Published: September 2021

ABSTRACT The purpose of this research was to determine the effect of gender, religiosity, and Love of Money on tax evasion ethics. The population of this research is individual taxpayers in Daerah Istimewa Yogyakarta. The sampling technique in the research used purposive sampling, with criteria (1) individual taxpayers in Gunungkidul regency, and (2) individual taxpayers who have taxpayer-identification numbers (NPWP). The sample in this research is an individual taxpayer in Gunungkidul regency who has an NPWP. The research data collection was carried out by distributing questionnaires directly to respondents who met the criteria. Data analysis techniques in the research used multiple linear regression analysis with SPSS tools. This research obtained 80 respondents who were dominated by male respondents (41 respondents), while 39 respondents were female. This research found that the ethics of tax evasion influenced by gender and Love of Money. Meanwhile, religiosity does not affect the ethics of tax evasion.
Language norm vs. literary norm: orthological analysis
Authors:   A. Baitursynov Institute of Linguistics, Aldash Aimankul
Published: September 2021

In connection with the transition of the Kazakh alphabet to the Latin script, further improvement of the orthological codification of the Kazakh language becomes relevant. As you know, the system-centric object of the science of orthology is the norm / linguistic norm / literary norm. In passing, we note that there are still unresolved issues in the definition of a linguistic norm / literary norm in linguistics. In recent years, the problems of orthology have been actively developed in Kazakh linguistics, incl. special attention was paid to the study of spelling, orthoepic, lexical norms of the modern Kazakh literary language. First of all, there is a need to define the essence of the norm as an ontological category and the creation of an integral orthological theory, which will contribute to a deeper understanding of the phenomenon in general of the linguistic norm, its systemic properties and functioning features, in particular. And also the unification and codification of the language norm will have an effective impact on further improving the language culture and the development of language capital will contribute to ensuring the full activity of the Kazakh language as a state language. The article analyzes the relationship and difference between the concepts of norm – linguistic norm – literary norm and the characteristic features of norms – regulatory function, tradition and internal dynamism.
The Relationship Between Maximum Jump Performance and Force-time Variables of Block Landing Skill in Junior Elite Volleyball Players
Authors:   Department of Sports Biomechanics, Faculty of Physical Education and Sports Science, Central Tehran Branch, Islamic Azad University, Tehran, Iran., Fatahi Ali Fatahi , ousefian Molla Razieh Y ,   Department of Sports Biomechanics, Faculty of Physical Education and Sports Science, Central Tehran Branch, Islamic Azad University, Tehran, Iran., Ameli Mitra ,   Department of of Physical Education and Sports Science, Faculty of Physical Education and Sports Science, Payame-E-Noor University, Karaj, Iran.
Published: September 2021

Purpose: Frequent and powerful jumps and landings in volleyball exert significant stresses on lower extremities which can be determinant of injury prevalence. This study aimed to investigate the possible correlation between Maximum Jump (MJ) performance and force-time variables of volleyball block landing. Methods: Thirty elite junior volleyball players (Mean±SD of age: 18.140±1.125 y, sports background: 4.390±0.957 y, and height: 197.100±3.161 cm) performed three block jumps, and best of trials was considered for further analysis. The study data were collected by the KISTLER force platform (1000 Hz). Force-time, velocity-time, and displacement-time were obtained using the Excel program. The Kolmogorov-Smirnov and Pearson correlation coefficient were used for assessing data normality and possible correlations between variables using SPSS v. 21 (P<0.05). Results: Peak vertical impact forces were reported in a range of 1.8-3.5 BW (F1, F2) during 27 to 83 ms of peak times (T1, T2). Significant positive correlations were obtained between temporal variables of time of peaks (T1, T2), the time elapsed between peaks (TP), and end of landing time (Tf). A significant negative correlation was found between F2 and T2 and a significant positive correlation between MJ performance with peak vertical forces (F1, F2). Conclusion: According to the findings, T1 has little impact on shock absorption. Coaches and volleyball players should consider the importance of soft landing through increasing T2, which decreases F2, not only for performance improvement but also for reducing injuries.
Neuromuscular Electric Stimulation Versus Traditional Treatment on Harris Hip Score in Cases of Avascular Necrosis of Femoral Head After Kidney Transplantation
Authors:   Physical Therapy, Cairo University Hospitals, Giza, Egypt., Youssef Manal
Published: September 2021

Purpose: Usually, about 25% of the patients treated with corticosteroids after kidney transplantation suffer from the complication of Avascular Necrosis (AVN) of the femoral head. This study aims to compare the effect of Neuromuscular Electric Stimulation (NMES) and traditional treatment (infrared and decrease weight-bearing) on Harris hip score. Methods: Twenty patients who developed AVN of the femoral head after kidney transplantation were divided into two groups. The first group was treated by NMES and stretching and strengthening exercises 3 sessions a week for 3 months. The second group was treated by Traditional Treatment (TT) and stretching and strengthening exercises 3 sessions a week for 3 months. Results: Harris hip score component was measured before the intervention and then three months after the intervention using the t-test. After the intervention, significant differences were found between both groups in pain, support, distance walked, limping, putting on shoes and socks, climbing stairs, sitting, flexion (all P<0.001), external rotation (P=0.014), abduction (P=0.030), adduction (P<0.001), public transportation (P=0.010), and total hip score (P<0.001). Conclusion: TT exercises accompanied by NMES were more effective than TT alone for AVN of femoral head patients and could stop the progressive worsening of hip joint mobility.
Effect of Toe Only Rocker at 10 and 15 Degrees on Balance and Walking Speed in Elderly Adults
Authors:   Department of Orthotics and Prosthetics, School of Rehabilitation Sciences, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran, Hashemi Hoda , Bahramizadeh Mahmoud ,   Department of Orthotics and Prosthetics, School of Rehabilitation Sciences, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran, Arazpour Mokhtar ,   Department of Orthotics and Prosthetics, School of Rehabilitation Sciences, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran, Aboutorabi Atefe ,   Department of Orthotics and Prosthetics, School of Rehabilitation Sciences, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran
Published: September 2021

Objective: Balance is one of the indicators to determine independence in performing daily activities in the elderly. One of the influential factors in postural control and balance is walking speed. This study aims to evaluate the effect of rocker soles at two degrees of 10 and 15 on the walking speed and balance of the elderly. Materials & Methods: The study participants were 19 older adults aged 60 years or older (13 women and 6 men; mean age=66.1 years, mean height=1.63 m, mean weight=70.3 kg). Three models of shoes were used: shoes with a 10-degree rocker sole angle, shoes with a 15-degree rocker sole angle, and control shoes. Walknig speed was evaluated with 10-m walking test, while balance and dynamic postural control were assessed with the Berg balance Scale (BBS) and Star Excursion balance test, respectively. The Shapiro-Wilks test was used to examine the normality of data distribution, and repeated-measures ANOVA and Wilcoxon test were used to compare the effects of different rocker angles on balance and walking speed. The obtained data were analyzed in SPSS v. 22. Results: There was no significant difference in walking speed (P= 0.993), dynamic postural balance at anterior (P= 0.835), posterolateral (P= 0.86), and posteromedial (P= 0.598) directions and balance obtained from BBS (P= 0.625) among the groups using three shoe models. Conclusion: It seems that the use of rocker sole shoes does not affect the balance and walking speed of the elderly. This study supports the administration of shoes with toe-only rocker soles to the elderly.
The Strategies Used by Visually Impaired and Blind People in Iran to Cope With Difficulty Performing Daily Living Activities
Authors:   Department of Optometry, School of Rehabilitation, Iran University of Medical Sciences, Tehran, Iran., Aghazadeh Faezeh , Riazi Abbas ,   Vision Research Center, Iran University of Medical Sciences, Tehran, Iran., Kamali Mohammad ,   Department of Health Education & Promotion, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran.
Published: September 2021

Objective: This study was conducted to investigate the strategies used by visually impaired and blind people in Iran to cope with difficulty performing daily living activities. Materials & Methods: This research is a qualitative study using a content analysis method. The participants were 18 visually impaired and blind people who were purposefully selected from those referred to the Visual Aid Research Center of Iran University of Medical Sciences in Tehran City, Iran. A semi-structured interview was first used using general questions about some daily living activities to discover the participants’ experiences. Attempts were made to allow participants to express their experiences independently without the help of the interviewer. The interviews were recorded as an audio file. After the interview, the audio files were transcribed and analyzed using thematic content analysis. The key sentences were extracted from the main texts, and the strategies or concepts extracted from those sentences were identified. Common strategies were put under one category. After the data saturation, when no new concept was found in the sentences, the interviews ended. By examining similar strategies in a category, subcategories were defined, and finally, similar subcategories were placed in a more general category, and the main themes or strategies were identified. Results: The Mean±SD age of the participants was 39.5±11 years, ranging from 22 to 66 years. Of 18 participants, 7 were blind, 7 had severe visual impairment, and 4 had moderate visual impairment. Their duration of blindness or visual impairment was more than five years. In terms of education, 7 had no high school diploma, and 11 had a high school diploma or higher degree. Vision loss was congenital in some subjects and acquired in others. We extracted 8 main themes or strategies used by the subjects to cope with difficulty performing daily living activities. These themes are trust in others, use of alternative senses, efficient vision care, use of technology, optimization of the living environment, avoiding a specific activity, increasing emotional intelligence, and use of intelligence and memory. Conclusion: The strategies used by the visually impaired and blind people in Iran are entirely personal and innovative and play an influential role in increasing their quality of life. According to their own statements, these strategies can solve their many problems in performing daily living activities.
Farmers Suicide Causes and Remedies to avoid of Hingoli District in Maharashtra State : A Geo-Political View
Authors: Ade Vikas V.
Published: September 2021

The present research carried out with an exploratory design of social research on farmer’s suicide of Hingoli District in Maharashtra State . These districts were The Hingoli consists of the Five Talukas (Hingoli, Kalamnuri, Basmat, Aundha, Sengaon). The average rainfall in the district is 895 mm. About 83% of the rainfall occurs during June to September and July is the rainiest month. The maximum temperature of the district is 42.6 degree Celsius and minimum temperatures are 10.6 Degree Celsius. Over 192 farmers have committed suicide in Hingoli District between 2008 and 2017. In Hingoli District the farmer 56.25per cent, The majority of the farmers had medium extension contact 38.75per cent, Medium level of cropping intensity 83.75per cent, Medium level of economic motivation 57.50%, deferred gratification were found 70.00 per cent in middle category, management orientation of the farmer is middle level 67.50per cent, farmers found in middle level of the indebtedness 80.00per cent, Majority of the farmer engaged in farming and farm labours 72.50per cent. Indebtedness is negative significant. The relationship was significant at 0.05 level. Major causes of farming distress is failure of crops due to drought/ lack irrigation, failure of crop due to insect disease. Indebtedness related causes increase in indebtedness is major region of distress. Major Social causes of farmer dowry and marriageable age of daughter and sister. Farmer suggests that there should be minimum support price for all crops.
Hospitality ERP Education in the Age of Rapidly Evolving Information Systems
Authors: Adusumilli Uday Kumar , Pandeya Rajneesh , Sebastian Arvind , Ashwin Nanda
Published: September 2021

Hospitality and tourism are rapidly growing industries and are a major source of employment globally as well as in India. Tourism and hospitality industry in India will benefit more if we encourage the creation of significant numbers of jobs both directly in the hospitality sector where tourists spend their money and in related industries. Hospitality is constantly changing and progressing, creating various job opportunities. Many of them, however, are low-skilled and poorly paid. For the studies conducted as part of this research, hotel and chain hotel data was collected from a representative sample. The constructs used were limited by the metrics and instruments implemented by the company under study. Several hotel establishments were sampled for two similar studies in 2003 and 2017. An objective of the study was to determine how Enterprise Resource Planning (ERP) and e-business systems have evolved over this time period. The shortage of skilled staff can be effectively addressed by increasing the number of hotel management colleges that offer industrial training along with technology training pertaining to hospitality operations, where students can see examples of high-paying, in-demand hotel careers in action and make decisions about their future careers. A skilled, motivated hotel staff will help the industry to progress. Students need to be acquainted with technology aspects, and they need to be able to utilize digital tools, systems, and technologies in order to ensure positive perceptions towards hospitality.