bluuebunny/crossref_metadata_2025 huggingface dataset:
La contabilidad gubernamental y la emisión de la información financiera para lograr su adecuada armonización
Authors: Paco Josefina Andrade , Montaño María Fernanda Robles , Grajeda Rebeca Grajeda
Published: September 2022

La Contabilidad Gubernamental ha sido un tema de competencia de distintas instancias de los gobiernos: federal, estatal y municipal, así como de entidades de fiscalización y control. La importancia de este trabajo es la transparencia y acceso a la información, que surge como una demanda ciudadana de informar sobre los recursos públicos, avances y desempeño que obliga a los administradores a apoyarse de sistemas de registro contable y presupuestal que brinde información financiera confiable, oportuna, que permita al ciudadano ver las evidencias del quehacer de los funcionarios públicos, apegados a las normas de información financiera. El objetivo:   Promover y   analizar el grado de avance de la administración pública en materia de Contabilidad Gubernamental y armonizar la presentación de los informes financieros de los entes públicos de todos los niveles de gobierno.  Metodología fue a través de la revisión documental del marco normativo y conocer cuáles son las atribuciones conferidas al Consejo Estatal de Armonización contable, se analizó el aspecto operativo, lineamientos, postulados básicos, manuales contables y los aspectos generales establecidos por las normas internacionales y nacionales para el sector público. Se concluye que los organismos públicos han llevado adaptaciones tanto en sus sistemas de información como en los criterios de registros contables, con el fin de lograr una adecuada armonización. Actualmente todavía no es factible generar información armonizada, de manera automática y en tiempo real. Para efectos de auditoría se señala que se respeta la estructura de la cuenta pública, sin contener información consolidada, notas a los estados financieros relacionadas con esquemas bursátiles y de cobertura financiera.  Existen problemas con el personal y se tiene una inadecuada coordinación entre los organismos involucrados.
Monitoramento e avaliação de um projeto de restauração florestal no ecossistema manguezal, por meio da resolução INEA n° 143/2017
Authors: Rodrigues Guilherme de Assis , Cionek Fernando , Guedes Mariana Bensberg Alves , De Miranda Rodrigo Gaião Brault , Rezende Jessyca de Siqueira , Malafaia Alaildo
Published: September 2022

A ocupação e a degradação da Baía de Guanabara ocorrem há mais de 500 anos; entretanto programas de restauração dos manguezais ainda são pouco difundidos. O presente projeto é realizado na Área de Proteção Ambiental (APA) de Guapi-Mirim, no Estado do Rio de Janeiro. Iniciado em novembro de 2020, terá um total de 48 meses. Os objetivos são: apresentar o trabalho de restauração florestal, com resultados parciais; impulsionar iniciativas pautadas nas melhores técnicas silviculturais; evidenciar a ampliação da cobertura dos manguezais da Baía de Guanabara; e mostrar o monitoramento dos indicadores ecológicos de desenvolvimento da restauração florestal. A metodologia inclui nivelamento topográfico; preparo da área para plantio; transplante e transporte de mudas; plantio; manutenção e monitoramento da qualidade do projeto. No primeiro monitoramento, a mortalidade das mudas foi alta (40%), mas essa taxa foi decaindo ao longo dos meses, chegando a 9,1% no quinto monitoramento, valor considerado abaixo do esperado para projetos de restauração florestal. Também foi observada a ocorrência de regeneração natural, indicando que os processos ecológicos estão retornando. Com ações corretivas de plantio, ao final do primeiro ano, houve o atingimento de indicadores florestais considerados adequados.
Sustentabilidade na construção: como aplicá-la e os benefícios das práticas sustentáveis na Engenharia Civil
Authors: Lôbo André Luiz de Souza , Francisquini Vitor José Alves
Published: September 2022

Das atividades humanas sobre a terra, a Construção Civil é uma das que mais causam impacto no Meio Ambiente. Por conta disso, tem surgido na Engenharia Civil o conceito de Construção Sustentável, que pode ser aplicado ao projeto de qualquer tipo de estrutura, na qual os profissionais procuram utilizar tecnologias ecológicas, a fim de preservar o ambiente e poupar os recursos naturais. Assim, pretende-se abordar neste estudo, a complexidade encontrada em tal discussão, acerca da Sustentabilidade na Construção Civil, bem como as vantagens à área da Engenharia e ao legado às gerações futuras, do ponto de vista da responsabilidade ambiental. Por meio de pesquisa bibliográfica e documental, pode-se perceber, no presente trabalho, que o conceito de sustentabilidade ainda não é efetivamente praticado na construção civil, atualmente, principalmente no contexto brasileiro, devido à posição do país no ranking internacional, apesar de haver empreendimentos brasileiros certificados e adequados aos critérios sustentáveis. Dessa forma, pode-se concluir nesta pesquisa que a maior falha está na conscientização acerca da sustentabilidade em todos os processos, permitindo que todos os envolvidos tenham conhecimento da relevância e abrangência de suas ações.
Accesibilidad en el proceso de ingreso a la Universidad Veracruzana, Xalapa, Veracruz, México
Authors: Vega Gerardo Contreras
Published: September 2022

La Universidad Veracruzana (UV) es la universidad pública más grande del sureste de México, atiende más de 88,000 estudiantes a lo largo de sus cinco campus que se extienden a lo largo del estado de Veracruz. El proceso de ingreso a la UV se abre cada año y conlleva dos procesos: uno de inscripción para presentar el examen de ingreso y la presentación del examen de ingreso. El primer proceso se lleva totalmente en línea, mientras que el segundo, por lo general se lleva a cabo de manera presencial. Mediante el uso de herramientas que proporcionan las tecnologías de la información y la comunicación (TIC) es posible realizar estos procesos accesibles para aspirantes que presenten alguna discapacidad con la finalidad de que el aspirante esté en igualdad de condiciones al momento de llevar a cabo estos procesos para el ingreso. Este documento tiene como objetivo presentar el proceso que se sigue para hacer accesible la inscripción al examen y la presentación de este, para aspirantes que presentan discapacidad visual. Se describe la metodología utilizada para garantizar la accesibilidad, basada en las Web Content Acccessibility Guidelines (WCAG) los atributos ARIA y los resultados obtenidos a lo largo de los años que se ha aplicado este proceso. Por último, se presentan a manera de conclusión las situaciones y aspectos positivos y negativos sobre este proceso.
Situation of the systematic non-marine molluscs inventory in Santa Catarina's State/ SC, Central Southern Brazil region: review of their present taxonomic status and adjustments in the frame of reported species
Authors: Agudo-Padrón Aisur Ignacio
Published: September 2022

An updated overview of the inventory of non-marine molluscs occurring in the southern Brazilian state of Santa Catarina/ SC is finally presented, involving a verified total of 250 species (211 Gastropoda & 39 Bivalvia), among which at least 53 (49 Gastropoda & 4 Bivalvia) exhibit radicals synonymical changes recently reported through the global platform "MolluscaBase", taxonomically included all in 101 genera (88 Gastropoda & 13 Bivalvia) and 39 families (34 Gastropoda & 5 Bivalvia). Additional informations about their known biogeographical distribution in the territorial space of the State is included.
THE EFFECT OF THE EXPERIMENTER ON THE MEASUREMENTS OF THE PHYSICAL VALUES OF QUANTUM PARTICLES
Authors: Zlobin S. , Bliznikevich N. , Drozhzhin I. , Kirichenko I. , Matveev N. , Kamalova Nina
Published: September 2022

The paper considers the "observer effect" on the example of an analysis of the results of an experiment to determine the power of emission bands by hydrogen, helium and argon atoms by different experimenters using the same equipment. To obtain atomic spectra, a gas discharge tube and a universal UM-2 monochromator have used. The results of the work performed showed that, in accordance with the chosen estimation technique, the magnitude of the radiation power is largely determined by the accuracy of measuring the bandwidth, which varies greatly among observers.
Matrix method of averaging squares of vector quantities of complex polymers
Authors: Matveev N. , Lisitsin V. , Evsikova Natal'ya , Kamalova Nina , Vnukova S.
Published: September 2022

In the article, within the framework of the conformational approach, the problem of averaging the square of vector quantities of complex polymers is presented. This approach is based on determining the average values of the square of the dipole moment for the µ-th monomeric unit of the chain, which is a unique parameter of the supramolecular structure of the polymer, depending on the product of the rotation matrices. A generalization of the matrix method of averaging the product of several tensor quantities over possible conformations within the entire macromolecule is considered.
THE STUDY OF EFFECT OF HIGH HYDROSTATIC PRESSURE ON THE MECHANICAL PROPERTIES OF AL-CU BINARY ALLOYSA
Authors: Desta Okbamichael , Bykova M. , Timoshenko Yu.
Published: September 2022

In this paper, computer simulations of influence of high hydrostatic pressure on the mechanical properties such as elastic constants and moduli, intrinsic hardness and acoustic velocities of Al, Cu, CuAl3 and AlCu3 are provided. To simulate the energy of interaction in metals and alloys, the Sutton-Chen inter-atomic potential was used. The simulation was run using the geometry optimization method with the General Utility Lattice Program (GULP) 5.1. With increment of hydrostatic pressure, the values of mechanical characteristics increased sharply. The highest percentage of increase in the in the mechanical properties was shown in the pressure step from 0 to 100 GPa. On the pressure range [0, 100], the highest percentage of increase was shown on elastic constant C44 while the lowest percentage of increase was on the transversal acoustic velocity for aluminuim. As the amount of aluminium in the alloys increases, the longitudinal acoustic velocity reduced, while the elastic constants and moduli, as well as intrinsic hardness, increased.
THE PECULARITIES OF THE PHOTOCONDUCTIVITY EXCITATION KINETICS IN SURFACE-BARRIER STRUCTURES CdZnS
Authors: Mayorova T. , Klyuev V.
Published: September 2022

The paper presents a model that allows to explain various features of electronic processes that occur during the excitation of photoconductivity in surface-barrier structures. In this model, it is proposed to assume that the probability of electron capture to local levels functionally changes over time by the optical modulation of the surface potential barrier. The model is in good agreement with experimental studies of the photoconductivity kinetics of Cd1-xZnxS pyrolytic films, which has a flash character under certain conditions.
ON THE MAIN RADAR CHARACTERISTICS OF OBJECTS
Authors: Kolichev Sergei
Published: September 2022

In the case of movement of the object of study or the transmitting antenna of the radar signal, the generated secondary radiation will depend on the parameters and characteristics of these movements, and the radio signal, by which it is necessary to evaluate the reflective properties of the object, on the characteristics of the movement of the receiving antenna. This article provides estimates for the strength of the electrical component of the echo signal from a complex object of study, taking into account the multitude of scattering centers. As a result, the characteristics obtained make it possible to reveal the characteristic features of the radar scattering of the object under study for the problem of identifying the contributions to these characteristics of its individual scattering centers.
APPLICATION OF PIEZOSENSORS FOR DETERMINATION OF COMPONENTS OF AIR POLLUTANTS
Authors: Sinkov N. , Vnukova S. , Kochetova Zh.
Published: September 2022

Currently, the role of environmental control is increasing as one of the effective measures to improve the quality of the environment. Determination of air pollutants by known instrumental and laboratory methods requires a lot of time, complex mathematical processing of results, expensive reagents and equipment. As an alternative, an express, economically justified and reliable method for determining the components of air pollutants using piezosensors is proposed. The main components of gas emissions from furniture manufacturing enterprises were selected as objects of research. It is shown that the developed method makes it possible to control changes in the qualitative and quantitative composition of gas emissions from furniture factories.
PHYSICAL METHODS USED IN MODERN PHARMACOLOGY
Authors: Evsikov F. , Dunilin A. , Gudkova A.
Published: September 2022

In modern pharmacy, physical and physico-chemical methods are widely used to control the quality of raw materials and products. The paper reviews the most well-known methods and equipment based on physical processes used in pharmaceutical analysis and shows the principle of their work.
ASSOCIATION OF AUTOIMMUNE STATUS WITH ASST, AUTOIMMUNE AND ATOPIC DISEASES IN CSU PATIENTS
Authors:   City General Hospital “8mi Septemvri”, Skopje, Republic of North Macedonia, Trajkova Vesna , Velickova Nevenka ,   Faculty of medical sciences,University “GoceDelcev”- Stip, Republic of North Macedonia
Published: September 2022

Chronic spontaneous urticaria (CSU) is a mast cell-driven skin disease characterized by the recurrence of transient wheals, angioedema, or both for more than 6 weeks. Autoimmunity is thought to be one of the most frequent causes of CSU.CSU represents an important burden that compromises patient’s quality of life, interferes with routine daily activities. Aim of the study: The aim of this study is to make an association of autologous skin serum test (ASST), autoimmune diseases and atopic diseases with the autoimmune status in patients with HSU. Materials and methods: This study assessed 230 patients with CSU. The study is prospective, proceeding at the Department of Dermatology at City General Hospital “8mi Septemvri”, Skopje, in the period from January - November 2021. The study and the data collection were conducted with the approval of the institutional and ethical committee. Inform consent was obtained from all patients. Patients were divided in two groups according to their autoimmune status: patients with positive and patients with negative autoimmune status. Autoimmunity was defined in the case of a personal history of autoimmune disease or in the presence of at least one type of autoimmune antibodies (AAbs) (included anti- TPO, anti-nuclear antibodies (ANA) and rheumatoid factor (RF)).ASST was performed on untreated patients by the intradermal injection of 50 μL of the patient’s own serum into the volar part of the forearm. Anamnestic data on the course of the disease, accompanying autoimmune diseases and allergic diseases were taken. Results: Positive autoimmune status was confirmed in 40.28% of patients with HSU. Patients with a positive autoimmune status significantly more often than patients without an autoimmune status had a certain autoimmune disease (75.17% vs 10.59%):Hashimoto Tireoiditis39.31% vs10.59 %,Vitiligo13.79% ,Arthritis Rheumatica9.66 %,Morbus Crohn 5.52%, Hashimoto Tireoiditis + Vitiligo6.9% . Patients had a personal history of atopy (67.59% vs 55.29%), asthma (61.38% vs 44.71%), personal history for allergic rhinitis (57.24% vs 49.41%), positive ASST (86.9% vs 16.47%). To conclude, in this study, we obtained a high incidence of association of ASST, autoimmune diseases and atopic diseases with positive autoimmune status in CSU patients, thus providing additional evidence in the association of HSU with autoimmunity.
Analisis Implementasi Diversi Dalam Penyelesaian Perkara Anak Pelaku Tindak Pidana Pencurian (Studi Kasus Pengadilan Negeri Liwa)
Authors: Kusworo Daffa Ladro , Fathonah Rini
Published: September 2022

Abstrak : Implementasi diversi bertujuan menghindari kriminalisasi anak dalam penyelesaian perkara di Pengadilan Liwa. Akan tetapi, faktanya jumlah penerapan diversi pada jenis tindak pidana pencurian oleh anak dalam kurun waktu lima tahun terakhir hanya berjumlah 6 perkara dari 69 perkara. Penulis menyadari bahwa memang tidak semua perkara dapat berhasil melaksanakan diversi karena terdapat berbagai hambatan pada fakta di lapangan seperti minimnya pemahaman masyarakat dan pihak korban, serta hakim yang menangani perkara anak sampai saat ini terdapat perbedaan pandangan dalam upaya diversi anak. Penelitian ini menggunakan metode penelitian yuridis empiris, yaitu melakukan pendekatan secara langsung ke Pengadilan Negeri liwa dalam memperoleh data-data penyelesaian upaya diversi terhadap kasus anak sebagai pelaku tindak pidana pencurian di Pengadilan Negeri Liwa. Kemudian penulis juga menerapkan pendekatan analisis deskriptif untuk mengelola data kualitatif beserta metode deduktif dalam menyimpulkan permasalahan. Diharapkan penelitian ini dapat memberikan pemecahan atas persoalan diversi yang terjadi, dan meningkatkan jumlah proses diversi di masa mendatang.
Evaluating Sustainable Universal Design Accessibility Criteria at Historical Urban Sites
Authors: DİKEN Eda , ONUR Aliye Ceren
Published: September 2022

Disaster, which has been a great danger to humanity throughout history, has become a priority issue for urban planning due to the loss of life or property in cities. From the proclamation of the republic to the 2000s, cities have been intervened with various planning decisions. In the 2000s, apart from these decisions, a new era has been entered in the fight against disasters in cities with the urban renewal interventions that started to be included in the legislation. In particular, law no 6306 ‘Law on the Renewal of Areas Under the Risk of Disaster’, which began to be included in the laws in 2012, aims to implement urban transformation only for the disaster risk areas identified in the cities. Although the law is a necessery form of intervention against urban disasters, it does not make clearly criteria or definitions for risky area determination. Due to this gap in the law, it is the hypothesis of the study that the law numbered 6306 cannot be fully implemented within the scope of disaster relief. In line with the hypothesis put forward, it has been obtained that risky area announcements within the scope of Law No. 6306 published in the ‘Turkey Official-Gazette’ from the date of the law to the present, that is, from May 2012 to November 2021 and Turkey's disaster situation from various institution reports and studies. The aim of the study is to reveal both the spatial and chronological relations of these data obtained. While comparing the two data, spatial analysis is made with the ArcGIS program, and the number and locations of the announcements are statistically analyzed with the SPSS program. With the data obtained in line with those analyzes, it is essential to understand the struggle with urban disasters to reveal the relationship between the places where disasters that cause significant losses occur, current risk analyzes and places declared as risky areas within the scope of Law No. 6306.
EARNINGS MANAGEMENT: EVALUATION OF AUDIT COMMITTEE ACTIVITY IN INDONESIA
Authors: Susanto Yulius Kurnia , Yangrico Kevin Edrick
Published: September 2022

The paper is intended to provide evidence of the effect audit committee meeting, attendance meeting, size, appointment, audit quality, managerial ownership, firm size, leverage, profitability, operating cash flow and sales growth on earnings management. The population of the paper are public non financial companies from 2016 to 2018. The paper uses 85 samples selected through purposive sampling method, hence amounting to 255 firm year. The result indicates that audit committee size, managerial ownership, firm size, leverage, profitability, operating cash flow and sales growth statisticall influenced earnings management. Audit committee meeting, attendance meeting, appointment and audit quality have no influence toward earnings management. Audit committee size positively influenced earnings management by ineffeciency while they doing their task to monitor mangement when it is too large. Mangerial ownership positively influenced earnings management because manager have their self interest to get more return from their ownership. Firm size negatively influenced earnings management because larger the firm, more sophisticated control system to monitor management. Leverage positively influenced earnings management by distort financial statement to avoid from debt covenant violation. Profitability positively influenced earnings management by avoiding higher tax charges when company have higher profitability. Operating cash flow negatively influenced earnings management because smaller the entity’s cash inflow will give a bad signal to investor. Lastly, sales growth positively influenced earnings management because of management intention to get bigger bonus.
Subjective Well Being Guru Honorer di Pondok Pesantren Darul Falah Lubuk Tarok Kabupaten Sijunjung
Authors: Marnelli Yatri , Rahman Rini
Published: September 2022

The purpose of this study was to describe the subjective well-being of honorary teachers at the Darul Falah Islamic Boarding School, Lubuk Tarok, Sijunjung Regency, and to determine the factors that influence the subjective well-being of the honorary teachers at the Darul Falah Islamic Boarding School, Lubuk Tarok, Sijunjung Regency. The method that researchers use in this study is a qualitative method with a phenomenological approach. The informants who became the source of data in this study were honorary teachers at the Darul Falah Islamic Boarding School, Lubuk Tarok, and Sijunjung Regency. They were selected using a purposive sampling technique. 24 honorary teachers teach at the Darul Falah Islamic Boarding School. However, the informants in this study were based on the criteria that the researchers had determined, namely honorary teachers who taught in the field of Islamic religious education, namely fiqh, Arabic, nahwu, imla’, and monotheism with a teaching period of more than five years. Data collection techniques in this study used three ways: observation, interviews, and documentation. Based on the research that has been done, the subjective well-being of honorary teachers at Darul Falah Islamic Boarding School leads to positive cognitive and affective aspects.
Nilai-Nilai Pendidikan yang Terkandung dalam Tradisi Malamang pada Masyarakat Kabupaten Padang Pariaman
Authors: Helmaiza Helmaiza , Rivauzi Ahmad
Published: September 2022

The purpose of this study is to determine the educational values contained in the Malamang tradition which includes the values of religious, social, moral and cultural education. As well as the implementation of the Malamang tradition. This research is a qualitative research with phenomenology research method. Data were obtained using interview, observation and documentation techniques. Data analysis includes data reduction, data presentation and drawing conclusions. The results of the study show that the educational values contained in the Malamang tradition in the people of Padang Pariaman Regency already exist, but some people still believe in this Malamang tradition as a ritual to mediate the safety of people who have meningeal. The Malamang tradition basically contains the cultural values of its bearer (Minangkabau) which should be inherited by today's society, such as the values of spiritual education (remembering to die and patience), social (cooperation, mutual cooperation), moral (unity and unity) and culture, because making lamang is done jointly by the community
Implementasi Pembiasaan Tadarus Al-Qur’an Untuk Menanamkan Nilai-Nilai Keagamaan pada Siswa di MTs Al-Imaroh Cikarang Barat
Authors: Syarifah Nur Azizah , Nur Tajuddin , Herdiyana Yayat
Published: September 2022

The habit of tadarus al-qur'an plays an important role in learning activities because it is an activity in the form of worship which is believed to be able to get closer to Allah, can increase faith and piety which has implications for a positive attitude. . and behavior in students. The importance of habituation of tadarus al-Qur'an in instilling religious values in students is to create a generation of Muslims who are able to instill and practice according to religious teachings. This writing aims to find out the activities of tadarus al-qur'an habituation in instilling religious values in students at MTs Al-Imaroh. In this method, the author uses qualitative research methods, namely research that emphasizes the study of data analysis from literature studies using a descriptive research approach. The results of this study indicate that the habit of tadarus al-Qur'an has an impact on the religious values of students at MTs Al-Imaroh. With the habit of tadarus al-Qur'an students can instill basic religious values such as Faith, Islam, Taqwa Ikhlas, Tawakal, Gratitude and Patience in everyday life.
Pengembangan Media Pembelajaran Ensiklopedia IPA Berbasis Pendekatan Contextual Teaching & Learning (CTL) pada Materi Energi dan Perubahannya untuk Siswa Kelas III Sekolah Dasar
Authors: Putri Rieska Hadisumarno , Rini Candra Puspita , Perdiansyah Ferry
Published: September 2022

This research is a development research that aims to produce learning media products in the form of a science encyclopedia book based on Contextual Teaching & Learning (CTL) on energy material and its changes for third grade elementary school students and to determine the quality of learning media based on aspects of validity and feasibility aspects. This research refers to the 4D model (Define, Design, Development, Disseminate). The population subjects in this study were third grade students at SD Negeri Sukasari 7, Tangerang City. The instruments used to measure the quality of the learning media developed in this study were the validity aspect assessment sheet by media experts and material experts, the feasibility aspect assessment sheet by the classroom teacher, and student response questionnaires. an average score of 3.95 which indicates "valid" learning media with good criteria, the assessment of material experts who get an average score of 4.00 and 4.15 which indicates "valid" learning media with good criteria, the assessment of class teachers who get an average an average score of 4.26 which indicates the learning media is "very feasible" to be used, and based on student questionnaires, an average score of 4.6 is obtained for small-scale trials and an average score of 4.7 for large-scale trials which show media This learning has a quality that is "very feasible" to be used by students.
Extended α-η-μ Fading Distribution: Statistical Properties and Applications
Authors: Al-Hmood Hussien , Abbas Rafed Sabbar , Al-Raweshidy Hamed
Published: September 2022

In this paper, the impact of the non-linearity of the propagation medium on the extended $\eta$-$\mu$ fading distribution is studied. In particular, the extended $\alpha$-$\eta$-$\mu$ fading model in which the parameter $\alpha$ represents the non-linearity of the propagation environment is presented via providing the exact and asymptotic of the statistical properties, namely, the probability density function (PDF), cumulative distribution function (CDF), and generalized-moment generating function (G-MGF). 
Hephaestus: Modelling, Analysis, and Performance Evaluation of Cross-Chain Transactions
Authors: Belchior Rafael , Somogyvari Peter , Pfannschmid Jonas , Vasconcelos André , Correia Miguel
Published: September 2022

Ecosystems of multiple blockchains are now a reality. Multi-chain applications and protocols are perceived as necessary to enable scalability, privacy, and composability. Despite being a promising emerging research area, we recently have witnessed many attacks that have caused billions of dollars in losses. Attacks against bridges that connect chains are at the top of such attacks in terms of monetary cost, and no apparent solution seems to emerge from the ongoing chaos. 

In this paper, we present our contribution to minimizing bridge attacks. In particular, we explore the concepts of cross-chain transaction, cross-chain logic, and the cross-chain state as the enablers of the cross-chain model. We propose Hephaestus, the first cross-chain model generator that captures the operational complexity of cross-chain applications. Hephaestus can generate cross-chain models from local transactions on different ledgers realizing arbitrary use cases and allowing operators to monitor their cross-chain applications. Monitoring helps identify outliers and malicious behavior, which can help programmatically to stop bridge hacks and other attacks. We conduct a detailed evaluation of our system, where we implement a cross-chain bridge use case. Our experimental results show that Hephaestus can process 600 cross-chain transactions in less than 5.5 seconds in an environment with two blockchains and requires sublinear storage.
From Smart Cities to Wise Cities: Studying Abroad in Digital Urban Space
Authors: Weinberg Lindsay
Published: September 2022

This article analyzes the impact of experiential and inquiry-based learning exercises in a 2019 Toronto study abroad course on smart cities for first-year students. The course treated the city as a text to be read, analyzed, and unpacked. Students engaged with the disciplines of urban studies, critical race and ethnic studies, and surveillance studies in order to assess Toronto's smart city initiative while exploring firsthand how technology and urban planning currently structure the lived experiences of Toronto's inhabitants. Ultimately, students came to understand how data analytics order, pattern, and structure the complexity of urban life in ways that can be inclusionary and exclusionary, democratic and autocratic. They gained an appreciation for why a range of stakeholders with disparate social and economic power perceive smart city initiatives differently, and they theorized what it might mean to live in a wise city that accounts for history, ethics, and power.
The Eve of the Storm
Authors: Burnside Kayli Elaine , Wildermuth Cristina , Wildermuth Marguerite
Published: September 2022

In the first week of March 2020, as the COVID-19 pandemic spread worldwide, fourteen American travelers spent a week in Morocco. The researchers analyzed electronic correspondence, journals, recorded discussions among program participants, and interviews. The data suggest that (a) participants experienced culture shock very early in the trip, (b) travel disruptions (especially luggage loss) affected program participants more than COVID, (c) the program leaders concentrated on problems they felt they could solve, (d) exhaustion and stress were prevalent themes for the program leaders, and (e) the program leaders experienced doubt and confusion while helping program participants. We recommend that study abroad officials reexamine faculty and students' preparation and emergency procedures and avoid over-relying on third-party providers. We conclude that during a crisis, problem-focused coping can be a stress-reducing mechanism for study abroad program participants.
 
Abstract in Spanish
En la primera semana de marzo de 2020, cuando la pandemia de COVID-19 se extendió por todo el mundo, catorce viajeros estadounidenses pasaron una semana en Marruecos. Los investigadores analizaron la correspondencia electrónica, los diarios, las conversaciones grabadas entre los participantes del programa y las entrevistas. Los datos sugieren que (a) los participantes experimentaron un choque cultural muy temprano en el viaje, (b) las interrupciones del viaje (especialmente la pérdida de equipaje) afectaron a los participantes del programa más que el COVID, (c) los líderes del programa se concentraron en los problemas que sintieron que podían resolver, (d) el agotamiento y el estrés fueron temas predominantes para los líderes del programa, y ​​(e) los líderes del programa experimentaron dudas y confusión mientras ayudaban a los participantes del programa. Recomendamos que los funcionarios de estudios en el extranjero vuelvan a examinar la preparación de profesores y estudiantes y los procedimientos de emergencia y eviten depender demasiado de proveedores externos. Concluimos que durante una crisis, el afrontamiento centrado en el problema puede ser un mecanismo para reducir el estrés para los participantes del programa de estudios en el extranjero.
Analysis of AI based Data Wrangling Methods in Intelligent Knowledge Lakes
Authors: Sasikala D. , Venkatesh Sharma K.
Published: September 2022

A novel conception of Knowledge Lake, i.e., a Contextualized Data Lake is to be soundly educated. The deliberated big-data practices pave a means for the erection of Intelligent Knowledge Lakes and that being the resources for big-data applications and analytics. This analysis likewise opens the welfares, disputes, and exploration prospects of Intelligent Knowledge Lakes. Data Science is launched as an influential discernment through businesses. Organizations today are dedicated on transforming their facts into ultra-practical intuitions. This work is challenging, as in present day’s intelligence, amenity and cloud customary budget trades accumulate immense aggregates of unprocessed data after a variety of funds. Data Lakes are familiar as a packing depository that fetch concurrently the unprocessed data in its innate set-up (sustaining to NoSQL from relational databases) which is crucial. The logic behind Data Lake is to stockpile unprocessed data and let the data analyst resolve the way to curate them well ahead of reviewing the idea of Knowledge Lake, which is an anecdotal Data Lake. The Intelligent Knowledge Lake stipulate the basis for big data analytics by robotically curating the unprocessed data in the Data Lake grooming these for stemming intuitions via programmed interactive real-time optimized data wrangling in intelligent knowledge lakes. Computerization of an exposed free public Data and Knowledge Lake amenity provides developers and researchers a distinct REST API to systematize, curate, catalog and interrogate their data and metadata in the Lake for a longer time. It administers manifold database/databank know-hows (from Relational to NoSQL) that deals with an inherent scheme for data security, curation, and provenance.
Soy: allergenic properties of proteins and IgE cross-reactions
Authors: Gervazieva Valentina B. , Samoylikov Pavel V. , Zaitsev Evgeny M. , Bykov Anatoly S.
Published: September 2022

Since the last century, European countries began to actively use soybean seeds as food additives or for food production with 100% milk and animal proteins replaced with soy.
In Russia, soy is a relatively new agricultural crop, which recently began to be used in food production. Meanwhile, some proteins of soybeans have pronounced allergenic properties. The World Health Organization classified eight soy proteins (Gly m 1Gly m 8) as allergens capable of causing clinically significant immunoglobulin (Ig)E-mediated sensitization in patients with allergic diseases. Moreover, most of these allergens were included in the World Health Organization nomenclature over the past 15 years. Additionally, the presence of other soybean allergens that can bind to sIgE has scientific evidence. Moreover, some soy allergens have homology in amino acid sequence and three-dimensional similarity to proteins of other plants and animals. Therefore, questions of IgE-cross-reactivity are becoming relevant.
Thus, this review aimed to analyze and summarize scientific data on the chemical structure, properties, and allergenic activity of soy and soybean proteins (soybean seeds) and their cross-reactions with proteins of animal and plant origin.
ADMINISTRATIVE LAW SCIENCE AT THE UNIVERSITY OF ECONOMICS - VARNA
Authors:   University of Economics - Varna, Dimitrova Darina
Published: September 2022

This study examines in retrospective and contemporary aspect the teaching of administrative law as a subject (course) at the University of Economics - Varna, which is organically related to the activities of the faculty staff, teaching administrative law and the development of administrative law science. Their role in the development of one of the oldest universities in Bulgaria as an educational and scientific institution is revealed. As a result of the analysis, some tendencies in curriculum development are highlighted and recommendations are made for the inclusion of administrative law as a subject (course) for economics students.
RISK MANAGEMENT IN PUBLIC UNIVERSITIES IN BULGARIA
Authors:   University of Economics - Varna, Alexandrova Nedyalka
Published: September 2022

The report examines risk management from two perspectives - as a subject that is taught to students and as an activity that is a legal obligation of public universities. Universities cope with teaching but are not sufficiently aware of the need to manage risk in their own operations. The implementation of an effective risk management system would contribute to their good management.
CRIMINAL ENFORCEMENT AND ADMINISTRATIVE JUSTICE - PROBLEMS AND CHALLENGES
Authors:   Varna Prison, Yordanov Yordan
Published: September 2022

The article examines some problems arising from the change of jurisdiction and the inclusion in the scope of administrative courts to address issues of criminal enforcement, after the changes in the ZINZS in 2017. The exhibition focuses on issues related to the conceptual structure of criminal repression policy and new legislation solutions.
LEGAL REGULATION AND CHARACTERISTICS OF ELECTRONIC SUMMONS UNDER APC
Authors:   www.varbanova.bg, Varbanova Gergana
Published: September 2022

Digital transformation in the administration of justice is a complex and long-term process. Notifying the parties and exercising procedural rights electronically is a key point in the administrative process. The present study examines the specifics of the electronic subpoena of lawyers in administrative proceedings that take place before the court. Notifying and summoning the subjects ensures that the parties in the proceedings are informed about the upcoming or already performed actions in the case. The use of technology and electronic communication are part of the process of digital transformation of the judicial system and introduction of electronic justice.
THE AMENDMENTS ON LAW ON ADMINISTRATIVE VIOLATIONS AND PENALTIES THROUGH THE EYES OF THE JUDGE BY THE COURT OF FIRST INSTANCE
Authors:   Varna Regional court, Pushevski Valentin
Published: September 2022

The report reviews some of the legislative changes on law on administrative violations and penalties, which entered into force on 23.12.2021, which will be reflected in the first instance court proceedings.
HOOLIGANISM AND FREEDOM OF EXPRESSION
Authors:   Faculty of Law at the University of Plovdiv ", Yosifova Petya ,   Paisii Hilendarski"
Published: September 2022

The report presents various forms of indecent acts, which according to the Bulgarian legislation can be qualified in some cases as the crime of hooliganism, and in others - as an administrative violation. Attention is drawn to the frequent cases of abusive treatment of monuments of cultural and/or historical value. In this regard, the case law of the ECtHR with regard to the right to freedom of expression, which raises the question of the limits of state interference in its exercise, is examined.
INTERNATIONAL RESPONSIBILITY FOR CYBERCRIMES
Authors:   Institute of State and Law at the Bulgarian Academy of Sciences, Krastev Dragomir
Published: September 2022

The manuscript examines the specific problems related to the realization of international legal responsibility in the commission of cybercrime. The emphasis is on the responsibility of individuals and legal entities, as well as that of the state as a special legal entity in the investigation of cybercrime.
OFFENCES BY HIGHER EDUCATION TRAINEES
Authors:   University of Economics - Varna, Andreeva Andriyana , Danev Vladimir ,   University of Economics - Varna
Published: September 2022

This paper examines the specifics of students' failure to comply with obligations set for them in HEI regulations in the field of higher education, hereafter referred to for brevity as misconduct, based on our domestic legislation and, as a priority, the Higher Education Act. The current normative analysis examines the offences and their features, the possibility of realizing the student's responsibility in view of the specifics of educational activity in higher education institutions. In conclusion, conclusions and proposals with theoretical and practical orientation are formulated.
Big Data Analysis of Online Gender-Based Hate Speech: With a focus on comments on web portal news articles
Authors:   Taegu Science University Defense Security Institute, Choi Moon Young , Choi Heui Jae , Lee Dong Kwon , Byun Jong Bok
Published: September 2022

Current studies on online gender-based hate speech have focused on legal regulations and countermeasures. In this study, we analyzed, using a data mining technique, comments on news articles about gender issues published on web portals. Our analysis of articles published by various newspaper companies on Naver and Daum revealed that hate speech in comments was significantly higher for articles reporting on specific events related to gender issues than for general articles on gender issues. This trend is consistent for articles across all news companies, regardless of political orientation. However, web portals have the power to regulate gender-based hate speech on their sites. Daum operates a reporting system for discrimination and hate speech and has significantly fewer hate speech postings compared to Naver, which lacks such a system. This study empirically analyzed the changes in the quantity of gender-based hate speech and found that web portals, commonly classified as bystanders or gatekeepers, can play a functional role in reducing online gender-based hate speech.
Pengaruh Struktur Kepemilikan, Karakteristik Dewan, dan Kesulitan Finansial terhadap Penghindaran Pajak
Authors: Tanujaya Kennardi , Ratna Dewi , Suhardjo Iwan
Published: September 2022

This study examines whether variations in ownership structure, board characteristics, and financial distress have an impact on the level of tax avoidance in Indonesia. Independent variables included in the study are family ownership, institutional ownership, managerial ownership, foreign ownership, the composition of the board of commissioners, the independence of the board of commissioners, the frequency of board meetings, and financial distress. Effective tax rate (ETR) and cash flow effective tax rate (CFETR) act as a measurement to determine the dependent variable namely tax avoidance. Control variables are firm size, profitability, leverage, and market to book value.

This study is designed as a causal-comparative study in which the relationship of each variable is tested. The population consists of all companies listed on the IDX in the 2014-2018 period. Listed companies are classified based on specified criteria to obtain observations of 460 data for ETR and 506 data for CFETR. The data are processed to form hypotheses using descriptive methods and regression methods.

The research concludes that managerial ownership, the composition of the board of commissioners and financial distress negatively affect tax avoidance. While family ownership, institutional ownership, foreign ownership, independence of the board of commissioners and the frequency of board meetings do not have a significant relationship to the practice of tax avoidance.
Eksistensi Tindak Pidana Ta’zir dalam Kehidupan Masyarakat Indonesia
Authors: Rofiq Ahmad , Pujiyono Pujiyono , Arief Barda Nawawi
Published: September 2022

Ta'zir is one of the three divisions of criminal acts (jarimah) in Islamic Criminal Law. When compared with jarimah hudud and qishash diyat, jarimah ta'zir has a special character in the form of “kemaslahatan umum”. The character causes the mention of jarimah ta'zir not to be specified by the text, but rather the type and punishment handed over to ulil amri. If seen in the context of Indonesia, it is not possible to apply jarimah ta’zir in the midst of a plural society. In fact the term ta'zir is often used in referring to the penalties applied in the boarding school environment (pesantren). This research is a normative legal research. This research shows that the application of ta'zir in the pesantren environment is not just the use of the term alone but is the application of ta'zir as in Islamic Criminal Law. The empirical application of the concept of criminal ta'zir has actually been widely carried out in the social life of the Indonesian people. This is due to the pattern of jarimah ta’zir in the form of public benefit so that in actual social life Indonesia has already implemented jarimah ta’zir.
Implikasi Hukum bagi Masyarakat Penolak Vaksinasi Covid-19 sebagai Hak Pelayanan Kesehatan
Authors: Maramis Junaidy , Coloay Juneidi
Published: September 2022

Penelitian ini bertujuan untuk menjawab dua permasalahan utama. Pertama, mempertanyakan apakah sanksi administratif bagi masyarakat yang tidak melakukan vaksinasi covid-19 telah sesuai dengan prinsip-prinsip hukum dan perlindungan hak asasi manusia; kedua, mempertanyakan bagaimana implikasi hukum dari adanya sanksi administratif bagi masyarakat yang tidak melakukan vaksinasi covid-19. Metode yang digunakan dalam penelitian ini adalah metode penelitian hukum normatif berbasis fakta, isu, regulasi, analisis, dan konklusi. Hasil pembahasan dari penelitian ini menunjukkan bahwa hak untuk memperoleh pelayanan kesehatan merupakan bagian dari hak asasi manusia, yang juga dapat dilakukan pembatasan dan negara mempunyai tanggung jawab untuk menciptakan lingkungan yang baik dan sehat, sehingga tindakan untuk mewajibkan vaksinasi melalui pemberian sanksi administratif telah sesuai dengan prinsip hukum dan perlindungan hak asasi manusia; dan implikasi dari adanya sanksi administratif bagi masyarakat yang tidak melakukan vaksinasi covid-19 dapat menimbulkan daya paksa kepada masyarakat untuk melakukan vaksinasi sehingga dapat menjadi salah satu formulasi hukum yang efektif dalam menangani pandemi covid-19.
Experiences of Romantic Attraction Are Similar Across Dating Apps and Offline Dates in Young Adults
Authors: Selterman Dylan , Gideon Sydney
Published: September 2022

This study compared dating experiences through smartphone apps (e.g., Tinder) with offline-initiated dating. Previous research suggests that people feel greater apprehensiveness toward internet dating relative to traditional dating methods. Using an experience-sampling design (N = 793) over one month, we examined attraction, perceptions of dating partners (sexiness, warmth), and behaviors (sexual intercourse, alcohol) across dating modalities, and alongside trait sociosexuality, destiny/growth beliefs, romanticism, and gender. Results showed that participants reported experiences were similar for offline and app-initiated dates, except for those high in destiny/growth or romantic beliefs, who tended to feel less attraction to dating partners. Despite this similarity, participants viewed dating apps negatively. We also found little support for ideal partner preferences correlating with attraction or dating outcomes. We suggest that initial beliefs about dating may bias people away from dating app experiences, and personality traits such as romantic beliefs may dictate outcomes much more than the method of meeting.