bluuebunny/crossref_metadata_2025 huggingface dataset:
СИСТЕМА СОЦІАЛЬНОГО ЗАХИСТУ НАСЕЛЕННЯ В УКРАЇНІ В СУЧАСНИХ УМОВА
Authors:   Вінницький соціально-економічний інститут університету «Україна», Давиденко Ганна , Балахонова Олеся ,   Вінницький соціально-економічний інститут університету «Україна»
Published: May 2023

Досліджено, що соціально-орієнтована держава повинна забезпечувати повноцінне гарантування своєму населенню законодавчо закріплених прав на отримання оплати праці не нижчий за прожитковий мінімум, забезпечення громадян повноцінним медичним обслуговуванням, отримання соціального забезпечення в період втрати працездатності. Головними принципами та напрямками реалізації засад соціальної політики являється захист рівня життя через застосування різних форм компенсації від підвищення цін і проведення індексації, надання допомоги найбіднішим сім’ям, здійснення політики соціального страхування, становлення мінімальної заробітної плати для працюючих громадян, розвиток освіти, охорона здоров’я, навколишнього середовища переважно за рахунок держави, надання допомоги у разі безробіття, проведення активної політики, спрямованої на набуття громадянами кваліфікації. Належні до установи соціального захисту кошти акумулюються у системі Єдиного соціального внеску. Кошти заносяться до рахунків Міністерства доходів та зборів України (згідно умов казначейського обслуговування), і контролюються та розподіляються щодо здійснення необхідних виплат безпосередньо установою соціального захисту. Доходи системи соціального захисту складаються з соціальних страхових внесків, асигнувань державного бюджету, коштів отриманих від фінансових санкцій, прибутку одержаного від тимчасово вільних коштів Фондів, благодійних внесків, та інших надходжень. До видатків системи соціального захисту населення ми можемо віднести страхові виплати, матеріальну допомогу, дотації, відшкодування збитків та витрат, превентивні заходи, та інші видатки. До резервів входять кошти спрямовані на покриття поточних потреб, покриття дефіциту бюджету Пенсійного фонду України в майбутніх періодах, та забезпечення фінансової стабільності соціальних фондів.
СОЦІАЛЬНА СФЕРА ЯК ОБ’ЄКТ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ
Authors:   Вінницький соціально-економічний інститут університету «Україна», Ткаченко Мирослав , Жукова Ольга ,   Вінницький соціально-економічний інститут університету «Україна», Подзігун М.В. ,   Вінницький соціально-економічний інститут університету «Україна»
Published: May 2023

В статті висвітлено сутність, актуальні проблеми та джерела фінансового забезпечення видатків на соціальну сферу в Україні. Проаналізовано фінансування соціальної сфери за напрямами у 2020-2022 роках. Запропоновано напрями підвищення ефективності механізму фінансового забезпечення соціальної сфери.
ТЕОРЕТИЧНІ АСПЕКТИ ОЦІНКИ ЕФЕКТИВНОСТІ МЕНЕДЖМЕНТУ ОРГАНІЗАЦІЇ
Authors:   Вінницький соціально-економічний інститут університету «Україна», Євась Тетяна , Ілініч Світлана ,   ГО «Соціальна перспектива», Довгалюк Єлизавета ,   Вінницький соціально-економічний інститут університету «Україна»
Published: May 2023

У статті досліджено сутність та особливості оцінки ефективності менеджменту організації. Розглянуто принципи здійснення оцінки менеджменту. Визначено напрямки оцінки ефективності менеджменту за складовими потенціалу функціонування підприємства. Проаналізовано підходи до оцінки ефективності менеджменту організації
Utilization of ICT in Higher Education for Islamic Education Lecturers to Innovate
Authors: Rohman Abdul , Tafsir Ahmad , Yunus Badruzaman
Published: May 2023

Taking a theoretical approach, this paper explores the concept of educational innovation within Higher Education and the use of Information and Communication Technology (ICT) as a fundamental tool for achieving it. It aims to demonstrate how universities are now producers of knowledge operating within a new cultural and paradigmatic shift, whereby ICT has facilitated a continuous process of transformation and improvement. Additionally, mobile phones and other devices have become a common feature in the classroom, and can play a vital role in the learning process, however, it falls on teachers to determine how to best utilize them. The challenge of innovation is thus presented to educators. The importance of technological innovation has become a pressing issue in the digital age, with a consensus among the scientific community that educational innovation is inextricably linked to digital technologies.
Pengaruh Metode PQRST dalam Pembelajaran Keterampilan Membaca Teks Deskripsi Siswa Kelas VII SMP Negeri 3 Kota Sungai Penuh
Authors: Aprilia Aprilia , Afnita Afnita
Published: May 2023

This study aims to see the effect of the PQRST method in learning the skills of reading descriptive texts for class VII students of SMP Negeri 3 Kota Sungai Lilin. The type of research used in this research is quantitative research with a quasi-experimental method using a one group pretest-posttest design. The population in this study were 105 class VII students of SMP Negeri 3 Kota Sungai Kunci for the academic year 2022/2023, with a sample size of 26 students who were determined using a purposive sampling technique. Based on the results of the posttest and hypothesis testing, it was found that the average value of skills in reading descriptive texts after using the PQRST method was higher than the average value of skills in reading descriptive texts before using the PQRST method. learning the skills of reading descriptive text after using the PQRST method is in the Very Good (BS) classification with an average value of 96.15. When compared with the learning value of reading skill description text for class VII students of SMP Negeri 3 Kota Sungai Lilin before using the PQRST method it is lower and is in the Less Enough (KC) classification with an average value of 15.38. Based on the t-test it was concluded that the hypothesis (H1) was accepted at a significant level of 95% and dk = (n-1) because tcount > ttable (20.26>1.70). Thus, it can be concluded that there is an effect of the use of the PQRST method on the skills of reading descriptive texts for class VII students of SMP Negeri 3 Kota Sungai Lilin.
Salmonella and Shigella Species Isolated During the Screening of Carriers and Antibiotic Sensitivity
Authors: BAYDAR İbrahim , SIRMATEL Fatma , ŞAKIR Vehbi
Published: May 2023

15 Salmonella and Shigella serotypes were isolated from the stool cultures of the food handlers made for rutin carriage screening in Şanlıurfa Public Health Laboratory within the first three months of 1993. Of the Salmonella bacteria isolated, 10 were s. typhi, 3 were S. paratyphi B, 1 was S. paratyphi A, and 1 was S.typhimurium. Of the Shigella bacteria isolated 9 were Sh.flexneri, 4 were Sh.boydii, and 2 were Sh.sonnei. As a result of the sensitivity test using 14 different antibiotics, it was concluded that the most effective antibiotics were chloramphenicol and ofloxacin.
The Diagnosis of Fetal Gastrointestinal Systems Abnormalities with Prenatal Sonography
Authors: BAYRAM Metin
Published: May 2023

Prenatal sonographt is an useful modality in evaluation of fetal gastrointestinal abnormalities. The sonographic appearance of a healthy fetus's gastrointestinal tract is variable and there are considerable similarities between the normal and abnormal gastrointestinal findings. Therefore one should be a ware of diagnostic pitfalls which may arise from confusion with normal anatomy.
In this review the normal anatomy, anatomic variations, pathologies and potential diagnostic pitfalls of the normal and abnormal fetal gastrointestinal system are examined.
Clinical Profile Of Buruli Ulcer Patients In A Referral Hospital In Anambra State, Nigeria
Authors:   Department of Community Medicine, Nnamdi Azikiwe University / Teaching Hospital, Nnewi, Nigeria:, Ezenyeaku Chijioke A. , Nnebue Chinomnso C. ,   Department of Community Medicine, Nnamdi Azikiwe University / Teaching Hospital, Nnewi, Nigeria:, Ezenyeaku Cyril C. ,   Department of Obstetrics and Gynaecology, Chukwuemeka Odumegwu Ojukwu University / Teaching Hospital, Awka, Nigeria:, Njelita Ifeoma A. ,   Department of Community Medicine, Chukwuemeka Odumegwu Ojukwu University / Teaching Hospital, Awka, Nigeria:, Nwachukwu Chinyerem C. ,   Department of Community Medicine, Chukwuemeka Odumegwu Ojukwu University / Teaching Hospital, Awka, Nigeria:, Obi Darlington C. ,   Department of Community Medicine, Nnamdi Azikiwe University / Teaching Hospital, Nnewi, Nigeria:, Mbanuzuru Ahoma V. ,   Department of Community Medicine, Nnamdi Azikiwe University / Teaching Hospital, Nnewi, Nigeria:, Ajator Chioma C. ,   Department of Community Medicine, Nnamdi Azikiwe University / Teaching Hospital, Nnewi, Nigeria:
Published: May 2023

Background: Buruli ulcer is a chronic, debilitating, necrotizing disease of the skin and soft tissue caused by Mycobacterium ulcerans. Early detection and appropriate treatment of the patients are currently the most important measures for preventing the debilitating consequences of the disease. Objective: To assess the clinical profile of Buruli ulcer patients presenting in a referral hospital in Anambra state, Nigeria. Methods: A cross-sectional descriptive study was carried out among a cohort of 39 Buruli ulcer disease patients referred to a referral hospital in Anambra State between July and December 2021. A semi-structured, interviewer-administered questionnaire was used to collect data on the socio-demographic characteristics and the clinical presentation of the patients. Data were analyzed using SPSS version 22; with alpha set at p-value ≤ 0.05. Results: Twenty one (53.8%) of the study participants were males while 18 (46.2%) were females. Their mean age was 28.41±18.668. Active lesions in the form of ulcers were seen in 38 (97.4%) of the participants while lesions were seen in the lower limbs in 35 (87.2%) of them. Statistically significant association existed between the clinical presentation of Buruli ulcer disease and the occupation of the respondents (p ≤ 0.05). Conclusions: Buruli ulcer still exists in the Nigeria and presents majorly with ulcers on the lower limbs. Public health efforts aimed at patient education and to assist with early detection of the disease to minimize associated morbidity should be instituted.
Effects of ethical leadership and emotional intelligence on organization commitment
Authors: Al-Mualm Jumana Ahmed
Published: May 2023

Ethical leadership is an essential leadership style that positively improves followers’ emotions for favorable organizational outcomes. This study investigates ethical leaders’ effects on employees’ emotional intelligence regarding their organizational commitment in the Kurdistan Region of Iraq. Data for the study was collected from 194 employees and managers from various regional organizations Accordingly, it has been observed that ethical leaders have positive effects on employee’s emotional intelligence and organizational commitment. Hence, emotional intelligence that the leaders can manage to improve their effects on the employee’s organizational commitment respectively. Therefore, emotionally intelligent leaders boost self-awareness, encourage motivation, and use empathy and social skills. Finally, leaders who display integrity, trust, and respect might improve followers’ favorable outcomes in the workplace.
The same name, different things
Authors: Schaarschmidt Gunter
Published: May 2023

Gleicher Name, verschiedene Dinge. – Die vorliegende Arbeit, die etwas verspätet dem Andenken von Prof. Dr. Ernst Eichler gewidmet ist, beschreibt die zwei gegensätzlichen Tendenzen in der Namengebung, einerseits in der identischen Namengebung in den ursprünglichen sorbisch/polabisch/pomoranischen Gebieten Deutschlands, andererseits in der heutigen Umbenennung hauptsächlich britischer Ortsnamen in die ursprünglichen Namen der Erstnationen in Kanada zur Zeit der europäischen Landnahme. Unsere Untersuchung stützt sich vorwiegend auf die Namen im sorbischdeutschen Interferenzgebiet Deutschlands sowie auf die Namen in der Provinz British Columbia in Kanada. Diese Umbenennungstendenz hat damit gleichzeitig auch eine Angleichung der onomastischen Wissenschaftsmethodologie in Kanada an die Methodologie speziell der deutschen Namenforschung in Leipzig zur Folge.
Hungarian digital toponym registry
Authors: Tóth Valéria
Published: May 2023

Das Digitale Ungarische Ortsverzeichnis. Ergebnisse eines Forschungsprojekts. – Im Sommer 2010 wurde unter dem Namen Digitales Ungarisches Ortsverzeichnis ein Forschungsvorhaben begonnen mit dem langfristigen Ziel der Aufnahme und Analyse des vollständigen Ortsnameninventars des Karpatenbeckens. Das Programm wurde in Zusammenarbeit mit Experten verschiedener ungarischer und ausländischer Einrichtungen aufgenommen, es möchte die Geschichte der Ortsnamen von den Anfängen bis heute untersuchen. Das Digitale Ungarische Ortsverzeichnis dient wissenschaftlichen Zwecken, kann aber gleichzeitig für ein allgemeines Publikum von Interesse sein. Die Datenbasis besteht aus zwei Teilen: das Moderne Ortsnamenverzeichnis enthält hauptsächlich Ortsnamen des 18. bis 20. Jahrhunderts, das Historische Ortsnamenverzeichnis erfasst Ortsnamen aus der Zeit bis 1350. Die zugrundeliegende Software-Architektur wird durch das 4D Datenbank-Management-System realisiert, das unter anderem über eine GIS- Komponente verfügt und damit die Visualisierung toponymischer Daten auf Karten ermöglicht: moderne toponymische Daten werden auf Fotografien von Google Earth projiziert, während historische Daten auf rekonstruierten mittelalterlichen Karten eingetragen werden. Dieser Beitrag möchte die allgemeinen und wissenschaftlichen Zielsetzungen des Digitalen Ungarischen Ortsverzeichnisses beschreiben und auf die bereits erreichten Resultate hinweisen. Das Ortsverzeichnis ist verfügbar unter http://mdh.unideb.hu.
Rezension zu Daniel Kroiß, Humanistennamen
Authors: Rolker Christof
Published: May 2023

Daniel Kroiß, Humanistennamen. Entstehung, Struktur und Verbreitung latinisierter und gräzisierter Familiennamen (= Lingua academica, Band 6). Berlin und Boston: de Gruyter 2020. – ISBN: 9783110744347, Preis: EUR 99,95 (DE).
Rezension zu Die Plattform ortsnamen.ch
Authors: Rampl Gerhard
Published: May 2023

Die Plattform ortsnamen.ch – Eine Rezension der Plattform anhand des Zürcher Siedlungsnamenbuches.
Rezension zu Siegfried C. Schoppe, Christian M. Schoppe und Stephan A. Schoppe, Geographische Namen im Hl. Römischen Reich Deutscher Nation
Authors: Bichlmeier Harald
Published: May 2023

Siegfried C. Schoppe, Christian M. Schoppe und Stephan A. Schoppe: Geographische Namen im Hl. Römischen Reich Deutscher Nation (Philologia: Sprachwissenschaftliche Forschungsergebnisse 254), Hamburg: Verlag Dr. Kovač 2021, 624 S. – ISBN 978-3-339-12262-9, Preis: EUR 149,80 (DE).
Rezension zu Onomastica Canadiana 95/1–2 (2016)
Authors: Schaarschmidt Gunter
Published: May 2023

Rezension zu Onomastica Canadiana 95/1–2 (2016)
Rezension zu Onomastica Canadiana 94/1 (2015)
Authors: Schaarschmidt Gunter
Published: May 2023

Onomastica Canadiana, Band 94/1 (Journal of the Canadian Society for the Study of Names/Revue de la Société canadienne d'onomastique). Redaktion: Carol J. Léonard. Edmonton, Alberta: Campus Saint-Jean, University of Alberta 2015, 95 S. – ISSN 0078-4656.
Rezension zu Leopold Schütte, Wörter und Sachen aus Westfalen 800 bis 1800
Authors: Casemir Kirstin
Published: May 2023

Leopold Schütte: Wörter und Sachen aus Westfalen 800 bis 1800. Zweite, überarbeitete und erweiterte Auflage (Veröffentlichungen des Landesarchivs Nordrhein-Westfalen 52), Duisburg: Landesarchiv Nordrhein-Westfalen 2014, 813 S. – ISBN 978-3-932892-32-5, Preis: EUR 19,80 (DE).
Rezension zu Ernst Eichler, Slawische Ortsnamen zwischen Saale und Neiße. Ein Kompendium, Bd. 4: T–Z, Nachträge
Authors: Janka Wolfgang
Published: May 2023

Ernst Eichler: Slawische Ortsnamen zwischen Saale und Neiße. Ein Kompendium, Bd. 4: T–Z, Nachträge. Unter Mitarbeit von Erika Weber, Bautzen: Domowina-Verlag 2009, 160 S. – ISBN 978-3-7420-1716-1, Preis: EUR 29,90 (D).
Case Report of Playstart, Life Cycle Play Culture Project of Siheung-City, Gyeonggi-do
Authors:   Academy of Urban Health, Choi Jaehoon
Published: May 2023

Siheung-city has been running a play culture project for citizens of all ages. In the first phase of the project, the focus was on creating public indoor play facilities, educating play activists, operating pop-up playgrounds, distributing play packages, and operating children’s promotion groups. From the second period, various projects that have increased in number have been reorganized by life cycle. The success factors of this project are the continued interest and commitment of the head of the local government, the dedicated efforts of local government officials, the employment of an official specializing in play, and the voluntary participation of citizens. To promote the health of citizens, which is the goal of a healthy city, citizens themselves must have the ability to control their own health. Play does not mean only the way to play, but it is a practice to live autonomously and initiatively in everyday life. And only humans continue to play throughout their entire lives. Therefore, play is the most natural way to maintain and strengthen the autonomy and initiative acquired during preschool age throughout life.
And it creates the basic basis for individual health control. For this reason, there is a deep relationship between play and healthy city.
Tantangan Gender Dalam Pendidikan Islam di Pulau Lombok
Authors: Sopian Hilmi
Published: May 2023

Penelitian ini membahas tentang gender dan pendidikan Islam di Pulau Lombok, Indonesia. Tujuan dari penelitian ini adalah untuk menganalisis peran gender dalam pendidikan Islam di Lombok dan mengeksplorasi bagaimana pendidikan Islam dapat mempengaruhi pemahaman gender di masyarakat setempat. Metode yang digunakan adalah penelitian kualitatif dengan pemantauan mendalam sebagai teknik pengumpulan data. Hasil penelitian menunjukkan bahwa peran gender sangat penting dalam pendidikan Islam di Lombok dan terdapat perbedaan yang signifikan antara peran laki-laki dan perempuan dalam konteks pendidikan Islam. Selain itu, hasil penelitian juga menunjukkan bahwa pendidikan Islam dapat mempengaruhi pemahaman gender di masyarakat setempat namun masih sangat minim peran perempuan dalam bidang pendidikan islam dipulau lombok. Pendidikan Islam yang dianggap sebagai agama yang menempatkan laki-laki sebagai pemimpin dan penjaga keluarga dapat memperkuat pemahaman gender yang patriarkal di masyarakat setempat. Namun, terdapat juga pemahaman gender yang inklusif yang dapat ditemukan dalam praktik keagamaan di Lombok. Oleh karena itu, penelitian ini menyarankan adanya pendekatan pendidikan yang lebih inklusif dan memperhatikan peran gender dalam pengajaran agama Islam dan butuh perhatian khusus untuk menginplementasikan gender dalam pendidikan islam.
La prise de notes - une approche pratique à l’interprétation consécutive
Authors:   Politehnica University Timișoara, Kriston Andrea
Published: May 2023

L’interprétation consécutive, l’un des deux volets essentiels de l’interprétation, comprend, en plus des éléments obligatoires pour la formation, la prise de notes. Ils existent des théories pour et contre celle-ci. Dans cet article je me propose de démontrer l’importance capitale de la bonne maîtrise des symboles et l’importance de la prise des notes. Cela répose sur la théorie des principes de base de la prise de notes complétée avec beaucoup de pratique. L’ouvrage présent a aussi un sous-chapitre pratique, explicatif, pour comprendre la lecture des notes.
A linguistic-stylistic analysis of selected aspects of minutes of meeting
Authors:   Federal University, Oye-Ekiti, Orebe Oluwabukola Omolola
Published: May 2023

Linguistic-stylistics explores the use of language, and how it (language) affects the building of a text to create effective meaning. Language is about meaning, as such, speakers and writers are often conscious of their language choice to create meaning in every given social context. The present study is a linguistic stylistic analysis of two minutes of meetings selected from two Faculties in Ekiti State University, Ado-Ekiti. The study adopts the theory of Systemic Functional Linguistic [SFL] to analyze tense, mood and sentence types in the selected minutes of meetings. The study reports that a minute of meeting, being a report of speech activities is normally in the past tense, and the mood is predominantly declarative, and sentences are selected to reflect a narrative piece.
Role of ICT for entrepreneurship development in Nigeria
Authors:   Kano State Polytechnic, Kano State, Nigeria, Suleiman Muhammad Muhammad , Surajo Amimu Zubairu ,   Kano State Polytechnic, Kano State, Nigeria, Matinja Zakari Idris ,   Federal Polytechnic, Bauchi, Nigeria
Published: May 2023

A large proportion of young graduates in most African countries exist without clear job prospects. Self-employment may be one potential answer to this issue. On the other side, such an approach necessitates the production of entrepreneurship skills. ICT should be seen as an ideal tool to accelerate the development process of Nigeria’s entrepreneurship programs. This article attempted to address the roles of ICT in an Entrepreneurship Development in Nigeria's entrepreneurial growth. It has also been discovered that restricting factors such as regular power loss, shortage of skilled technicians/repairers, availability of insurance, emergencies, and uncertainty are barriers that any potential entrepreneur will overcome. Among other issues, the article suggests that the government subsidizes these ICT resources imports to minimize the expense of such tools to enable them to remain in business and the government should be health insurance for these ICT businesspersons in the event of injuries, fraud and natural catastrophe.
Effect of micro finance bank on the growth of small and medium enterprises in Nigeria
Authors:   Kogi State University, Anyigba, Nigeria, Yusufu Ojochenemi Sunday , Suleiman Olusegun ,   Kogi State University, Anyigba, Nigeria, Saliu Hakeem Tomi ,   Kogi State University, Anyigba, Nigeria
Published: May 2023

Microfinance banks are key to the growth and development of small and medium enterprises most especially in the wave of turbulence and unfavorable business environment, this is due to the fact that they provide short term facilities to SMEs. The study examined the relationship between micro finance bank and the growth of small medium enterprises in Nigeria. The descriptive survey design was adopted for the study. The population of the study consists of 100 selected SME’s operators within Wuse business area Abuja, Simple random sampling technique was use to arrive at a sample size of 100. In other to address the objective of the study, structured questionnaire was employed as the research instrument used to obtain relevant information from 100 respondents and were all filled and returned. Descriptive statistics, cross tabulation and simple linear regression were used to analyze the data collected. Findings revealed that micro finance banks domestic fund transfer services contribute to the growth of small and medium enterprises, this is revealed by the regression result (Beta =0.500; P = 0.000 < 0.05). Also, the study also discovered that repayable loans provided to small medium enterprises enhances the development of their businesses as revealed by the regression result (Beta = 1.074; P 0.000 < 0.05). The study concludes that there exists a positive relationship between micro finance bank and small medium enterprises. The study recommends that customers and beneficiaries of micro finance loans should avoid default in the repayment of loans. Furthermore, Microfinance banks should avoid charging high interest and much collaterals when granting loans.
Social networks as integral of ICT: a predictor of academic procrastination
Authors:   Lovely Professional University, Phagwara, India., Suleiman Muhammad Muhammad , Sani Shitu. ,   Lovely Professional University, Phagwara, India.
Published: May 2023

Internet applications simultaneously are a driving force to the cultural dividend of social networks among the students of higher education. Social networks as an interactive form of networks that allow the user to with and publish to each other, generally utilizing the internet provide a ground for multiple purposes activities ranging from pleasure, business, official and academic purposes. This paper intends to discuss the other side of social networks as it influences the prediction of academic procrastination among the students of higher education. Students' tendency for irrational task delay (i.e. procrastination) may be particularly lying face down to use Internet applications simultaneously to other tasks (e.g., during homework) and in an inadequately controlled approach. It is also a review of some literature related to the topic under discussion. Issues relate to the use of social networks for other activities in the name of academics and turn to academic procrastination is common among the students of higher education. Students are more pleasure seeking than academic participation unless otherwise. Therefore, the paper suggests some techniques that low down the social networks as a predictor of academic procrastination.
Forensic accounting and fraud detection: evidence from manufacturing industry in Nigeria
Authors:   Extension Publications Limited, Ibadan, Oyo State, Nigeria, Lawal B.O.
Published: May 2023

The increasing demand for forensic accounting is a certain defining feature of most businesses in the world. Forensic accounting occurs from the reason and result of fraud and technical errors invented by humans. It became relevant that forensic accounting is introduced and practiced, and forensic accountant to provide litigation support and investigative accounting. Therefore, this paper critically examined the effect of forensic accounting on fraud detection in the manufacturing industry in Nigeria. This study employed the survey design and data were collected using primary data and this was achieved via a structured questionnaire. The population of the study consists of all the employees of PZ Nigeria Limited. The target population of the study was the employees in the accounting department of PZ Nigeria Limited. Regression analysis was used to show the relationship between the dependent variable and the independent variable. The study found out there is a significant effect of forensic accounting on fraud detection. The study, therefore, recommended that industry in the manufacturing industry should build a continuous improvement in the internal control system and ensure effective and efficient internal checks. Also, the company should choose a sound accounting system and effective forensic accounting practices.
Budget and the budgetary control system on tertiary institution’s financial performance in Nigeria
Authors:   Federal University, Oye Ekiti, Nigeria, Olaniyan Niyi Oladipo , Efuntade Alani Olusegun ,   Federal University, Oye Ekiti, Nigeria
Published: May 2023

The study examined budget and budgetary control system on financial performance of tertiary institution in Nigeria. It specifically investigated the relationship between, Budget Planning Monitoring and Control, budget participation, budget evaluation, operating cash flow, current ratio, debt equity ratio and asset turnover in Nigeria. This study adopted ex-post facto research design. Relevant data regarding the variables under-study were extracted from the Central Bank of Nigeria (CBN) statistical bulletin. The study period covered fifteen (15) years spanning from 2004 to 2019, while error correction model was used to analyze the data. The findings revealed among other things that; there was presence of co-integration (long-run relationship) among the variables in the model, budget planning. budget evaluation, control and monitoring have significant relationship with financial performance in Nigeria, while budget participation is not significantly related to financial performance of the tertiary institution in the long run. The study therefore concluded that there is significant relationship budgetary control system and financial performance of tertiary institution in Nigeria, depending on the variable of interest. Likewise, the study recommended among other things that government should ensure efficiency and effectiveness in the budgeting and budgetary control system due to the insignificant influence of budget participation on financial performance both in the long run and short run which is a pure indication of poor budgeting and budgetary control in the country.
Development albatross: a historical analysis of Nigeria’s economic development planning experience, 1960 – 2015
Authors:   University of Lagos, Nigeria, Iwuagwu Obi
Published: May 2023

Many keep asking why Nigeria despite its abounding resources and potentials is yet to develop sustainably. Opinions are varied on the possible reasons, with fingers pointing at the country’s weak and inefficient economic planning model. Planning in Nigeria is essentially ad hoc and short-term, while majority of the plans are hardly implemented. Using historical methodology, the paper analyses Nigeria’s economic planning models since 1960, highlighting the strengths and weaknesses of each plan and the level of implementation. Findings show that rapidity in the turnover of administrations impacted negatively on economic planning, as each administration strived to introduce new plans, even as the strength and quality of each plan depended on the quality of leadership at the time. The paper further compared Nigeria’s situation with some rapidly developing economies of Southeast Asia and the Middle East. It also found that these countries have relied mainly on long-term economic plans or visions, which are supported by reliable data and demographic statistics. Based on this, the paper recommends that Nigeria should tow this line considering that the long-term model aggregates a country’s development vision with well-defined short and medium-term strategies for implementation. It concludes that given the critical nature of economic planning, it should never be left to the whims and caprices of politicians rather it should be institutionalized and protected with enabling legislation so as to guarantee uninterrupted implementation.
The roles of auditors’ report in investors’ decision making in Nigeria
Authors:   Ladoke Akintola University of Technology, Ogbomosho, Nigeria, Olatunji Toyin Emmanuel , Osho Augustine Ejededawe ,   Ekiti State University, Ado-Ekiti, Nigeria
Published: May 2023

Audit reports are an indispensable element in the decision process of lenders and investors. This work examined the roles of auditors’ report in investors’ decision making in Nigeria. Secondary data was used and descriptive method to analyze the mean, median, maximum, minimum and standard deviation, while Tobin’s Q is applied to measure the influence of independent variables on the dependent variables for future firm performance through unit root test, ADF test and regression equation between both variables. Findings revealed that the auditors’ report has positive effect on the investors’ decision making in Nigeria, which is an indication that lack of proper auditors’ report will lead to poor investors’ decisions. The study recommended that auditors’ report should be detailed and comprehensive because users rely on audit report in making decisions, be it investing and, or financing.
Practices of employee relations and job satisfaction in forestry research institute of Nigeria, Nigeria
Authors:   Federal College of Wildlife Management, New-Bussa, Niger State, Nigeria, Halidu Shafiu Kilishi , Adebayo Olaoluwa Ayodeji ,   Federal College of Wildlife Management, New-Bussa, Niger State, Nigeria, Chikezie Jude ,   Federal College of Wildlife Management, New-Bussa, Niger State, Nigeria, Sodiya Oluwasegun Mobolaji ,   Federal College of Wildlife Management, New-Bussa, Niger State, Nigeria, Bobadoye Ayodotun Oluwafemi ,   Foestry Research Institute of Nigeria, Ibadan, Oyo State, Nigeria
Published: May 2023

Employees’ job satisfaction and healthy practices of employee relations are important factors for an effective organizational system. This study examined the practices of employee relations and job satisfaction in the Forestry Research Institute of Nigeria. The data collected was primary and cross-sectional. A convenience sampling technique was used in selecting 190 participants in the organisation. The results showed that the perceived practices of employee relations include the creation of better working conditions (x̅ = 3.77) and provision of opportunities for participation (x̅ = 3.63). Letters (x̅ = 4.56) and group meetings (x̅ = 4.41 were the tools of employee relations used often (x̅ = 3.62). The major employees’ satisfaction on the job was job achievement (x̅ = 3.97). There was a significant association between the frequency of use of tools of employee relations and job satisfaction and job satisfaction (r = 0.253; p < 0.05) and between the employees’ perception about the practices of employee relations and job satisfaction. (r = 0.50; p < 0.05) and job satisfaction. Based on the results of the study, it was recommended that the organisation should recognize its employees as its valuable assets and invest in the training of its employees on relations management.
IMPACTS OF FLIPPED CLASSROOM APPROACH ON PRE-SERVICE TEACHERS’ ACADEMIC ACHIEVEMENT IN MATHEMATICS IN ADEYEMI COLLEGE OF EDUCATION, ONDO
Authors:   Educational Technology Unit, Department of Science and Technology Education, University of Ibadan, Nigeria., OLASUNKANMI I. A. , OYARINDE O. N. ,   Educational Technology Unit, Department of Science and Technology Education, University of Ibadan, Nigeria.
Published: May 2023

Modern teaching and learning methods now follow new trends as a result of the world's rapid advancements in information and educational technologies. Flipped classroom teaching and learning pedagogy is one of the most effective ways of enhancing students' active engagement in the teaching and learning process. This study examined the impacts of the flipped classroom approach as a way of developing problem solving skills among pre-service teachers in Nigeria. The study employed a mixed methods approach. The researchers' Flip Learning Attitude Measure and the Algebra Achievement Test were used to get quantitative data, while the Focus Group Discussion was used to gather qualitative information. The Statistical Package for Social Science application was used to compute and analyze the arithmetic mean, standard deviation, and t-test, while thematic content analysis was employed to analyze the qualitative data. The study included 88 pre-service teachers in all. The findings shows that the flipped classroom approach has a favorable impact on pre-service teachers' academic performance, attitude, and perspective on Mathematics. Based on the findings of the study, it was recommended that Mathematics lecturers should adopt flipped classroom approach as a student-driven instructional approach capable of sustaining students’ interest and improving academic achievement.
Analisis Pengaruh Dana Zakat Dalam Mengatasi Kemiskinan di Indonesia pada Tahun 2017-2021
Authors: Irma Dinda Hanifah  , Bayu Ardianto  , Elendyar Meiningtiyas  , Agus Eko Sujianto
Published: May 2023

Numerous nations, especially developing nations like Indonesia, frequently struggle with poverty. The goal of this study is to determine whether the use of zakat funds may help people get out of poverty. Utilizing quantitative techniques in this study. The research used annual data from zakat funds and poverty between 2017 and 2021. To ascertain if zakat funds have an impact on poverty in Indonesia, this study applies regression analysis through OLS (Ordinary Least Squares) analysis. The study's findings demonstrate that zakat funds have a favorable and considerable impact on poverty.
A magyarországi egyiptológia képzés történetének vázlata
Authors: Király Attila
Published: May 2023

A magyarországi egyiptológia oktatása 124 éves múltra tekint vissza – Mahler Ede 1898-ban kapta kinevezését a Budapest Tudományegyetemen, mint az egyiptológia és assziriológia magántanára. Ma a hazai egyiptológusok immáron negyedik-ötödik generációja adja tovább tudását. Mahler az 1930-as évekig volt aktív, tanítványai, Dobrovits Aladár és Wessetzky Vilmos háború, rendszerváltás, szellemi és szervezeti átalakulások között navigálva vezették a képzést az 1960-as évekbe. Ekkor adták át az egyetemi stafétát Kákosy Lászlónak, aki a 20. század hátralévő évtizedeiben fáradhatatlan munkával építette ki a több lábon álló, modern képzés kereteit. Az ő kollégái és utódai, Török László, Gaál Ernő, Luft Ulrich, majd Bács Tamás egy, az elszigeteltségből kilépő, nemzetközi standardokhoz igazodó intézmény vízióját valósították meg. Az ötödik generáció „ifjai” ezt az örökséget ápolják tovább az ELTE Múzeum körúti épületében, egyiptomi ásatásokon, nemzetközi konferenciákon és a világhálón.
A magyar–indiai kulturális kapcsolatok évszázadai
Authors: Lázár Imre
Published: May 2023

Ebben a tanulmányban a magyar–indiai kulturális kapcsolatok különböző történelmi korszakainak áttekintését és elemzését tűztem ki célul. Amikor egy ilyen feladatra vállalkoztam, tisztában voltam azzal, hogy ennek a nagy múltra visszatekintő és gazdag örökségnek akár csak vázlatos ismertetése is meghaladja ennek az írásnak a kereteit. Így a rendelkezésre álló terjedelemben csupán a kulturális kapcsolatok egyes korszakainak a legfőbb jellemzőire mutathatok rá, csak a legkiemelkedőbb szereplőinek munkásságát és legfontosabb intézményi kereteit, eseményeit ismertethetem.
Evaluasi Ketersediaan Koleksi Ilmu Teknik Informatika dan Elektronika di Perpustakaan Universitas Negeri Padang Menggunakan Analisis Sitiran
Authors: Putri Salsabila , Nelisa Malta
Published: May 2023

Penelitian ini bertujuan untuk menggambarkan pola sitasi, karakteristik literatur, dan pola kepengarangan dalam artikel Jurnal Voteteknika dari tahun 2020-2022, serta tingkat ketersediaan koleksi teknologi informasi dan elektronika yang disitasi dalam artikel tersebut di perpustakaan Universitas Negeri Padang. Metode yang digunakan adalah deskriptif kuantitatif dengan populasi 162 artikel dan sampel 62 artikel yang dipilih secara acak. Data dikumpulkan melalui metode dokumentasi menggunakan formulir data sitasi, dan dianalisis dengan rumus persentase serta dikriteria dengan persentase. Hasil penelitian menunjukkan terdapat 451 sitasi mengenai teknologi informasi dan elektronika, dengan jenis koleksi jurnal yang paling sering disitasi (64,3%). Buku yang paling sering disitasi adalah "Media Pembelajaran" (7,7%), dan Jurnal Voteteknika adalah jurnal yang paling banyak disitasi dengan 38 sitasi (21%). Literatur yang diterbitkan pada tahun 2018 paling sering disitasi (16,6%), dan umur paruh hidup literatur yang disitasi adalah 5 tahun. Bahasa Indonesia adalah bahasa yang palingsering disitasi (85%), dan terdapat 714 pengarang yang disitasi dalam artikel-artikel tersebut, dengan Riki Mukhaiyar sebagai pengarang yang paling sering disitasi (6,7%). Namun, ketersediaan koleksi teknologi informasi dan elektronika di perpustakaan Universitas Negeri Padang berdasarkan sitasi dalam artikel Jurnal Voteteknika dari tahun 2020-2022 sangat rendah, hanya 29 dari 308 koleksi (9,4%) yang tersedia, dan 279 koleksi (90,6%) lainnya tidak tersedia.
التدابير الخاصة بتأهيل الاحداث الجانحين
Authors: نورس رشيد طه  , زهراء علي حسين
Published: May 2023

يجنح الاحداث لعدة  أسباب لعل من أهمها التفكك الاسري , التنشئة الخاطئة , العوز الاقتصادي الاختلاط السيء , وغيرها من الاسباب التي من شـأنها أن تدفع الحدث صوب عالم الجريمة , مما يؤثر ذلك سلباً على مستقبل الحدث من جهة , وعلى أمن واستقرار المجتمع من جهة أخرى , لذا لابد من تفعيل التدابير الخاصة للحد من الجنوح ولتأهيل الحدث وتقويم اعوجاجه , ليكون عضواً صالحاً يمكن الاعتماد عليه لخدمة الصالح العام , وعليه يجب أن تكون تلك التدابير فاعلة  ومتطورة من شأنها مواكبة التطورات السارية في المجتمع , ليكون اثرها في الحد من الجنوح فاعلاً  ودورها في إصلاح الاحداث هادفاً , لاستئصال الخطورة الاجرامية الكامنة في نفسه , لا سيما أن تم اكتشاف الاستعداد للجنوح مبكراً وقبل البدء فيه , من خلال احالة على المكتب المخصص لدراسة شخصية الحدث ومعرفة الأسباب التي أدت به إلى ارتكاب الجريمة .
Urban Space and Vitality of traditional city
Authors: Doaa M.F.Alzubaidy
Published: May 2023

Sustainability was the worst banderole assemble in prior events, prowl discussing relationship to different life branches. In our cessation, we presume this reprove is strenuous, and accordingly involved to pliant more round environmental, natural and manmade elements. Accordingly we buttocks worth peasant-like technology okay and attainmentfriendly live with surrounding environment. As a smooth product we destine b apply to pin plant on stretch shrug off dismiss deportment, activate green area, and recycling. Impede commerce we discussing close by, our routine cities ordeal non-native neglecting sustainability on parish presence, causing by Sisyphean covenant for city frankly spaces, and resulting negative characteristic on achieving urban fabric sustainability for these cities. Inspect conclude was by activation guileless crack arrangement in the age-old cities reaching us to set out sustainable these centers and traditional cities, commensurate with explain, our target to succeed assorted strategies be capable execution reaching to reasonable venerable cities centers, function by investing cities sustainability elements, and make it as main tool for revitalization village life. The banderole meagre for this corroborate by formidable to administer strategies, stranger conspectus break down, on accustomed borough center, to reorder urban forthright aperture for reaching to create sustainable city and saving cultural and traditional values.
Strategies of Urban Green Infrastructure Planning in Existing Cities
Authors: Maryam F. Abdulateef  , Hoda A.S. Al-Alwan
Published: May 2023

Year after year, the impacts of climate change become more destructive. Accordingly, finding the appropriate solutions to adapt with such impacts begins to be a constant concern of many cities worldwide. In this field, urban green infrastructure or (UGI) provides appropriate solutions for different climate change impacts such as floods, urban heat island, pollution, drought, water scarcity, soil erosion, energy deficit, etc. Literature review indicates a limited knowledge about UGI planning strategies as climate change adaptation (CCA) in existing cities. Accordingly, the current research seeks to extract these strategies from the real world practices of UGI. The applied methodology is known as 'learning by doing'. Many eminent practices of UGI planning in existing cities for the purposes of CCA are selected. A cross analysis is conducted between them to extract their common UGI strategies. The research's results reveal that the explored practices almost depend on similar strategies which based on injecting the natural green and blue assets into the exiting urban land usessuch as streets, parking, public buildings, etc. This strategy can be called "urban green injection". So, the opportunity to have UGI in the crowded cities depends on the innovative investment of the public land uses and converting them to vegetated or water-covered assets. Following such a strategy can ensure the alteration of the city image from the traditional natural-lacking character to a more sustainable and vibrant one. Adopting urban green injection can also ensure the maximum possible benefit of UGI employing as it was extracted from the successful outcomes of other practices.
A Review of COVID-19 Diagnosis and Detection Using Artificial Intelligence
Authors: Suhad Hussein Jasim
Published: May 2023

Coronavirus has received widespread attention from the community of researchers and medical scientists in the past year. Deploying based on Artificial Intelligence (AI) networks and models in real world to learn about and diagnose COVID-19 is a critical mission for medical personnel to help preventing the rapid spread of this virus. This article is a brief review of recent papers concerning about detection of the virus; most of the schemes used to detect and diagnose COVID-19 rely on chest X-Ray, some on sounds of breathing, and by using electrocardiogram (ECG) trace images, all these schemes based on artificial neural network for early screening of COVID-19and estimating human mobility to limit its spread. In some studies, an accuracy rate that was obtained exceeded 95%, which is an acceptable value and that can be relied upon in the diagnosis. Therefore, currently screening tests are better in terms accuracy and reliability for diagnosing patients with severe and acute respiratory syndrome coronavirus, frequently the most used test is the (RT-PCR).
Improving the Intrinsic Viscosity for Base Lubricating Oils mixed with OCP by using Some Polymeric Additives
Authors: Tiba N. Jasim  , Talib B. Kashmoula
Published: May 2023

The relative viscosity, specific viscosity and reduced viscosity were enumerated to evaluate the intrinsic viscosity for three types of base lubricating oils 40, 60 and 150 stock that were mixed with olefin copolymer of type Polyvinyl chloride-100XA at four temperature degrees of 40, 60, 80 and 100 oC and using of three different kinds of polymeric additives formulations named as Lubrizol 21001, HiTEC 8722B and HiTEC 340. Mixtures of base lubricating oils with proportions of 2, 4, 6, 8 and 10 wt% from the Polyvinyl chloride-100XA were blended with 4 and 8 wt% of the three additives. The results were remarkable and showed that the intrinsic viscosity for the base lubricating oils increase by increasing both temperature degrees and the proportions of Polyvinyl chloride-100XA and the additives.
Winter breeding of the House Mouse Mus musculus (Muridae Rodentia) in Baghdad area
Authors: Abdul –Hussain H. Kadhim  , Hameeda M. Hassan  , Bushra  A. Abdul- Hussain
Published: May 2023

House mice were live-trapped in the orchards within the site of AL- Farabi University collage from Late of December 2017 till The end of March 2018. It was found that there was active normal reproduction during the winter months December, January, February and March. The pregnancy rates during these months ranging between 41 and 81 % with Litter size ranging between 4 and 8 pups. The numbers of embryos ( M.±  S.E. ) for the months of the study were 6± 0.38, 5 ± 0.33, 4.81 ±  0.39  and 4.88 ±  0.33 respectively.
Antiproliferative effect of Lactobacillus casei and Lactobacillus fermentum cell-free supernatants on colonic cancer cell line
Authors: Mustafa Attiyah Hadid  , Abdulwahid B. Al-Shaibani  , Mohammad M. F. Al-Halbosiy
Published: May 2023

Cell-free supernatants of two probiotics namely Lactobacillus casei and Lactobacillus fermentum were assessed for their antiproliferative and antitumor activity on human colon cancer CaCo2 and normal NCM425 cell lines. MTT 3-(4,5- Dimethylthiazol-2-yl)-2,5-Diphenyltetrazolium Bromide) assay was used to detect cytotoxic activity and cell viability. Our results indicated that both supernatants exhibited cytotoxic activities and their impact was in a dose-dependent manner. The results also showed that the supernatants were less toxic to normal cells. Lactobacillus casei cell-free supernatant (LcCFS) was more cytotoxic on cancer cells than Lactobacillus fermentum cell-free supernatant (LfCFS) at higher concentrations. However, no significant differences were observed between the impact of LcCFS and LfCFS on the NCM425 cell line. In conclusion, cell-free supernatants of Lactobacillus casei and Lactobacillus fermentum could be good candidates for cancer treatment and control.