bluuebunny/crossref_metadata_2025 huggingface dataset:
Development of Gel Preparations from a Combination of Iler Leaf Extract and Patchouli Oil as a Repellent Against Aedes aegypti Mosquitoes
Authors: Wahyuni Ayu Nuki , Anny Victor Purba  , Ratna Djamil
Published: July 2024

Dengue Hemorrhagic Fever (DHF) is an abnormal health condition caused by the dengue virus through the bite of the Aedes aegypti mosquito. The use of repellent to prevent mosquito bites can provide protection against DHF. DEET, a synthetic repellent with usage that has spread throughout the world, is reported to have toxic effects and cause irritation. Leaves of iler and patchouli oil are plants of the Lamiaceae family with repellent activity. This study aimed to obtain a repellant gel combination of iler leaf extract and patchouli oil. Gel preparations are made with a combination of Iler Leaf Extract and Patchouli Oil at concentrations of 12.5%, and 2%. Physical and chemical quality parameter test, stability test, acute dermal irritation test, and repel effectiveness test were tested on Aedes aegypti mosquitoes. Gel preparations showed a homogeneous physical appearance, greenish-brown color with an aromatic distinctive odor, a viscosity value of 16000 cPs, pH 6.32, and thixotropic flow properties. Gel preparations are effective as a mosquito repellent for 3 hours with a protection power of 56.82%. The gel preparation storage temperature, besides the resulting gel, does not irritate, and it is physically stable at 4 ± 2oC and 25 ± 2oC and is slightly less stable at 40 ± 2oC.
Antioxidant Activity Cultivated of Soursop (Annona muricata L.) Leaves Extract in Jayasari Village, Pangandaran District, West Java
Authors: Zahara Indah , Anwar Effionora , Laksmitawati Dian Ratih , Rahmat Deni
Published: July 2024

Indonesia is a source of raw materials for tropical medicines that treat various diseases. One of the places to plant soursop leaves in West Java is Jayasari Village, Pangandaran District. Annona muricata Linn (Soursop) leaves is a medicinal plant widely used as an anti-diabetic, anti-inflammatory, insecticide, antimalarial, anticancer, antibacterial, and antioxidant. Soursop leaves have many benefits because they contain phytochemical compounds. This study aims to determine the phytochemical content, total flavonoid content, and antioxidant activity of A. muricata leaves. This research was carried out in several steps, including extraction, evaporation, phytochemical testing, total flavonoid content, and antioxidant activity. Phytochemicals were extracted with 96% ethanol by maceration. Measurement of flavonoids in extracts was determined using standard quercetin and UV-Vis spectrophotometry method. Antioxidant activity was carried out through a 2,2-diphenyl-1-picrylhydrazyl (DPPH) radical removal test. The results showed that the ethanol extract of soursop leaves contained alkaloids, flavonoids, phenolics, saponins, and tannins. The results of measurements of flavonoids from the ethanol extract of soursop leaves showed that 1 g of the extract contained 8.32 mg of quercetin equivalent. The ethanol extract of soursop leaves has antioxidant activity, as indicated by the scavenging of DPPH radicals with an IC50 of 56.73 ppm.
Antioxidant and Antidiabetic Compounds from Ebony Leaf Extract (Diospyros celebica Bakh.) and Their Correlation with Total Phenolic and Flavonoid Compounds in Various Solvent Extraction
Authors: Apriandini Lisya , Hanafi Muhammad , Djamil Ratna , Desmiaty Yesi , Narrij Lotulung Puspa Dewi , Artanti Nina
Published: July 2024

Ebony (Diospyros celebica. Bakh) is a native plant of Indonesia that is used as a traditional medicine for diabetes mellitus. Previous studies state that ethanol extract from ebony leaves significantly reduced blood glucose levels of diabetic rats induced by alloxan. This ability is thought to be caused by secondary metabolites which is phenolic and flavonoid compound. However, research related to structure compounds in extract and composition of solvent variations in the extraction process to get the most optimal activity and also their correlation with total phenolic and flavonoid compounds has not been carried out. This study aimed to evaluate the composition of the optimum solvent in the extraction process and also to know the structure compounds contained in the extract. In the present study, we extracted the ebony leaves with three solvents of different polarity (ethanol-water), i.e. ethanol 50% (EtOH), EtOH 70%, and EtOH 96%. Quantitative estimation of total phenolic and flavonoid contents. These extracts were future evaluated for their activity and the content of compounds in the extract was identified using LCMS/MS. The results showed that phenolic compounds that have been identified in ebony leaf extract are methyl gallate and (-)-Epiafzelechin 3-gallate and we found there were significant differences in all test parameters between the three extracts which is EtOH 96% extract gave the best.
Enhanced Efficacy of Kaffir Lime (Citrus hystrix) Essential Oil Spray Gel Against Aedes aegypti Mosquitoes
Authors: Nugroho Gumilar Adhi , Desmiaty Yesi , Fahleni Fahleni , Lhu Muslimah Lhu , Andam Dewi Mira
Published: July 2024

The primary mode of dengue disease transmission is by the Aedes aegypti mosquito. The essential oil derived from Kaffir lime (Citrus hystrix) leaves comprises 66.85% beta-citronellal, 6.59% beta-citronellol, 3.90% linalol, and 1.76% citronellol. These constituents exhibit repelling properties. The objective of this study was to develop a spray gel formulation using kaffir lime leaf essential oil to create an efficient repellent. The process involves tearing fresh kaffir lime leaves and subsequently distilling them with distilled water. The distillation procedure yields an essential oil that is subsequently incorporated into a spray gel formulation, with varying concentrations of 1%, 5%, and 10%. Based on the findings of the efficacy test from 3 spray gel formulas through mosquito repelling activity conducted over 6 hours, it can be concluded that all tested formulas exhibited variation in effectiveness in repelling mosquito bites. The efficacy of the protection index against Aedes aegypti mosquito bites is contingent upon the concentration of kaffir lime essential oil in the formulation. There is a positive correlation between concentration and the duration of protection.
PENDAMPINGAN TATA KELOLA PEMERINTAHAN MENUJU DIGITALISASI TAHUN 2024 DI KAMPUNG HOLTEKAMP DISTRIK MUARA TAMI KOTA JAYAPURA
Authors: ANDAYANI LINA , Ndibau Peliman , Mursid Mursid , Sahriani Sahriani
Published: July 2024

Kampung Holtekamp terletak di Distrik Muara Tami, Kota Jayapura. Wilayah Kampung Holtekamp terbagi dalam 3 (tiga) lingkungan Rukun Warga (RW) dan terdiri dari 9 Rukun Tetangga (RT). Teknologi digital dalam Tata Kelola Pemerintahan pada era Otonomi Daerah seperti sekarang ini, merupakan suatu keharusan yang dilaksanakan dalam Pemerintahan Daerah dalam pelaksanaan pelayanan publik. Yang merupakan perwujudan dari tujuan Pemerintah untuk menyelenggarakan tata kelola pemerintahan yang baik. Berdasarkan hasil survei diketahui bahwa tata kelola Pemerintahan di Kampung Holtekamp Distrik Muara Tami Kota Jayapura, sampai saat ini penerapan proses pelayanan administrasi surat menyurat bagi masyarakat masih dilakukan secara manual, hal ini berpengaruh terhadap waktu tunggu surat keluar yang tidak tepat waktu.Oleh karena itu solusi yang perlu dilakukan adalah melakukan pendampingan secara langsung kepada Pemerintah dan masyarakat Kampung Holtekamp khususnya dalam tata kelola Pemerintahan berbasis sistem informasi, yang dilakukan dengan menggunakan aplikasi sistem informasi dan aplikasi Pace Mace Dukcapil. Hasil yang dicapai dari kegiatan ini adalah pendampingan penginputan data kependudukan berbasis sistem informasi yang bermanfaat bagi Pemerintah Kampung dan masyarakat agar lebih dimudahkan dalam proses pengurusan administrasi surat menyurat.
PENDAMPINGAN PENYUSUNAN PROFIL KAMPUNG SEREH DISTRIK SENTANI KABUPATEN JAYAPURA
Authors: Labok Anna M , Yanthy Normalia Ode , Sitorus Yannice Luma Marnala , Purcahyono Joko Ode
Published: July 2024

Profil Kampung sangat diperlukan sebagai informasi dasar saat merencanakan berbagai program pembangunan di suatu kampung. Umumnya kampung-kampung yang berada di Distrik Sentani belum memiliki profil yang lengkap.  Kegiatan pengabdian yang dilakukan oleh tim dosen dari Universitas Sains dan Teknologi Jayapura adalah pendampingan penyusunan Profil Kampung Sereh di Distrik Sentani lewat pelatihan dan praktek survei kepada warga kampung yang duduk dalam jajaran pemerintahan kampung, seperti para ketua RT dan RW serta staf Kantor Kampung. Dalam pelaksanaan survei, tim dosen dibantu oleh beberapa mahasiswa USTJ yang berperan sebagai surveyor. Upaya penyusunan profil kampung ini dapat berjalan dengan baik walau tidak tuntas, dengan harapan nantinya akan diteruskan secara mandiri oleh jajaran pemerintahan kampung setempat. Laporan awal profil kampung ini mendukung Kepala Kampung Sereh agar lebih berinisiatif dalam memetakan potensi dan permasalahan di wilayah pemerintahannya.
SOSIALISASI KUALITAS DAN PEMANFAATAN AIR BERSIH HASIL FILTRASI DI KAMPUNG SUSKUN DISTRIK ARSO TIMUR KABUPATEN KEEROM PROVINSI PAPUA
Authors: Gaspersz Rolling Swempry , Misdi Misdi , Fabanyo A Muid , Ajatanoi Viktor Isak Semuel , Simindirki Yunimus Isak Semuel , Alwolka Luis A
Published: July 2024

Kampung Suskun adalah salah satu kampung yang terletak di distrik Arso Timur kabupaten Keerom provinsi Papua. Kampung ini seperti kampung-kampung lain di Papua yang pada umumnya masih dalam proses perkembangan di berbagai aspek kehidupan. Penduduk di kampung Suskun terdiri dari masyarakat majemuk yang sebagian besar adalah masyarakat asli Papua dan sisanya adalah masyarakat dari beberapa suku di Indonesia seperti suku Jawa, Makasar, Bugis, Biak, Serui, NTT dan Nias.
Hasil survey dan diskusi yang dilakukan bersama masyarakat setempat dapat diketahui bahwa salah satu permasalahan yang dihadapi adalah kurangnya air bersih yang menjadi kebutuhan pokok. Masyarakat setempat menggunakan air yang berasal dari air hujan dan sumur yang digali. Kondisi air dari sumur gali ini sangat memprihatikan karena warnanya agak keruh sehingga tidak bisa digunakan untuk masak dan minum. Disamping itu untuk mengolah air sumur menjadi lebih bersih adalah seuatu hal yang sulit bagi masyarakat karena keterbatasan pengetahuan dan teknologi.
Berdasarkan hal diatas maka tujuan dari kegiatan Pengabdian Kepada Masyarakat ini difokuskan pada lokasi survey yaitu pada masyarakat yang berdomisili di RT 3 dendgan tujuan untuk menyediakan air bersih yang layak dengan menggunakan tenaga listrik dan kemudian mensosialisasikannya kepada masyarakat.
Hasil dari kegiatan Pengabdian Kepada Masyarakat ini adalah bahwa masyarakat telah memanfaatkan air yang lebih bersih dan sehat.
 
Kata Kunci : kampung Suskun RT III, Menara Tandon, Filtrasi, Tenaga Listrik, Sosialisasi, Peningkatan Kualitas Air.
PARIWISATA KAMPUNG BERBASIS AGROWISATA DALAM MEWUJUDKAN KEMANDIRIAN EKONOMI MASYARAKAT AGRARIS DI KAMPUNG WARBO KABUPATEN KEEROM
Authors: Tasik Yakop , Anggraini W Margareth Dyah , Bakri Hendry , Tehuajo Renaldo S.E.
Published: July 2024

Kampung Warbo merupakan salah satu kampung yang berada di distrik Arso Barat kabupaten Keerom dan berjarak sekitar  + 35 Km dari Kota Jayapura dimana kampung ini merupakan salah satu kawasan agraris yakni pertanian, perkebunan serta peternakan dan merupakan salah satu pemasok kebutuhan pangan bagi kota Jayapura dan kabupaten Jayapura. Melalui observasi langsung yang dilakukan oleh Tim PKM, ditemukan permasalahan bahwa selama ini lahan pertanian dan perkebunan di Kabupaten Keerom secara umum dan khususnya Kampung Warbo hanya dijadikan sebagai media tanam penghasil pangan bagi masyarakat sekitar. Lahan pertanian dan perkebunan di Kampung Warbo belum dikembangkan potensinya sebagai suatu objek wisata baru seperti halnya agrowisata yang dikembangkan di perkebunan sayur dan buah di daerah Batu, Malang, Jawa Timur. Melalui kegiatan Pengabdian kepada Masyarakat solusi yang diberikan untuk menyelesaikan permasalahan adalah dengan melakukan pendampingan langsung ke masyarakat Warbo melalui kegiatan sosialisasi, melakukan kegiatan promosi dengan pemasangan spanduk promosi, dan juga mendampingi masyarakat membuat kebun percontohan yang berbasis agrowisata. Hasil yang dicapai dari kegiatan PKM adalah masyarakat Warbo mendapatkan pengetahuan baru mengenai cara mengembangkan potensi lahan pertanian ke bentuk agrowisata sehingga mampu memaksimalkan potensi lahan ke arah ekonomi yang lebih kreatif sehingga dapat mewujudkan kemandirian ekonomi masyarakat Warbo.
Research Paper: Software Solution: Development of SOP for Change Request Form by Using Spira Team as Change Request Management Tool
Authors: Younus Waleed ,   Fauji Foundation Head Office,68-Tipu Road, Chakala Cantt, Rawalpindi, Pakistan., Malik Mahrukh
Published: July 2024

Market environments are evolving at an increasingly exponential rate. Technological breakthroughs, the internet, globalization, and the emergence of highly volatile and competitive markets have made managing a company more complex. Enterprise resource planning (ERP) systems support the successful management of businesses under these conditions. As market needs and expectations change, so do the requirements for ERP systems; new or altered requirements are implemented continuously. This paper explores how companies can become more time-efficient in their specification of change requests and whether methods from requirements engineering can be applied. There is a risk of approving and developing changes that are not fully understood. Unwanted side effects can harm the ERP system and require costly corrections later. The methods and procedures are taken from design science research. We intended to develop an artifact that supports companies in becoming more time-efficient in the process of describing, evaluating, and prioritizing change requests. The present research study, concluded through MIS system analysis in a company, found that some methods from requirements engineering can be applied in this context. These methods include: Usage of requirements specification templates, Quality criteria, Categorization of requirements. The primary result of this research is an artifact in the form of a Standard Operating Procedure (SOP) for change requests in the context of changing ERP systems. This SOP was applied in the automotive supplier's change request practice, where feedback on the artifact was also gathered. Here's a simply we used spira team as example of a change request management tool form that can be used as part of the SOP.
Mohou být fotopasti vhodnou metodou pro studium avifauny v remízcích jako specifických porostů dřevinné vegetace v kulturní krajině?
Authors: Dvořáková Denisa , Šipoš Jan , Stehno Jiří , Suchomel Josef
Published: July 2024

This study focuses on bird monitoring in woodlots using two monitoring methods. Woodlots are located on the border of the Highlands Region and the South Moravian Region in the heterogeneous wooded landscape. Birds were monitored in 11 woodlots using two approaches – line transect and camera traps. The line transects took place between 2020 and 2022 in the spring and autumn, and monitoring with camera traps took place from March 2022 to December 2023. In the woodlots, spatial and structural characteristics such as height, width, length, circumference, and area of the woodlot stand were measured. Processing of the data obtained was carried out in the GIS system and overall evaluation in the statistical program R and Canoco 5 using the GLMM and pCCA methods. We revealed that each bird monitoring method captured a different spectrum of bird species depending on the woodlot geometry. The bird species composition of long, narrow and bushy woodlots was better matched by species recorded by camera traps, and the species composition of wide woodlots with taller and older forest stands was better matched by species records from transect. Regarding the use of traditional ornithological methods and camera traps, for the best results, it is advisable to combine both methods.
Innovation dynamics in BRICS economies investigated by artificial intelligence (AI)
Authors: Zancan Claudio , Passador João Luiz , Passador Cláudia Souza , Rodrigues Ricardo Carvalho
Published: July 2024

This study aims to address the existing knowledge gap regarding the specific impact of artificial intelligence (AI) on patent research and emphasize its strategic significance as a catalyst for innovation. The methodology employs a comprehensive approach, integrating both qualitative and quantitative research methods. It systematically investigates the transformative potential of AI in patent research within the BRICS nations, including an examination of the technological, ethical, and legal challenges associated with AI’s application in patent analysis. This research contributes to the field by extending beyond the conventional focus on the role of patents in innovation and shedding light on the potential of AI in patent research. It offers valuable insights into how AI can redefine the landscape of patent research, providing a more rapid and accurate perspective on the identification of technological trends, opportunities, and competitive factors. The findings underscore that AI in patent research yields numerous advantages, ranging from efficient data processing to the forecasting of technological trends. Future studies should explore ethical and legal considerations associated with AI in patent research, as well as its implementation in the strategies of both corporate entities and governmental bodies in the BRICS nations.
ԱՆՀԱՏԱԿԱՆ ԴԻՄՈՒՄՆԵՐԻՆ ՆԵՐԿԱՅԱՑՎՈՂ «ԲՈՎԱՆԴԱԿԱՅԻՆ» ՊԱՀԱՆՋՆԵՐԸ՝ ՈՐՊԵՍ ՍԱՀՄԱՆԱԴՐԱԿԱՆ ԴԱՏԱՐԱՆԻ ՄԱՏՉԵԼԻՈՒԹՅԱՆ ՍԿԶԲՈՒՆՔԻ ԱՊԱՀՈՎՄԱՆ ՊԱՐՏԱԴԻՐ ՊԱՅՄԱՆՆԵՐ / "SUBSTANTIVE" REQUIREMENTS FOR INDIVIDUAL APPLICATIONS AS MANDATORY CONDITIONS FOR ENSURING THE PRINCIPLE OF ACCESSIBILITY OF THE CONSTITUTIONAL COURT
Authors: Kosyan Lusine
Published: July 2024

Since the 2005 edition of the Constitution provided for the possibility of
individuals and legal entities to directly submit an application to the
Constitutional Court, the issues of human rights protection in this way have
gained great importance along with the development of public relations and
the need for systematic regulation.
At the same time, it should be noted that, due to the fact that the only
occasion for hearing a case by the Constitutional Court is an application that
meets the requirements established by law, therefore, the study and disclosure
of the constitutional content of these requirements is more important.
At the same time, unlike other applicants submitting an application to the
Constitutional Court, at the constitutional and legislative level "stricter"
requirements are submitted to the applications submitted by individuals or
legal entities to determine the constitutionality of a normative legal act
applied to him by a final judicial act in a specific case, and only in case of
compliance with those requirements the application submitted by a legal
entity will be considered by the Constitutional Court.
Therefore, the purpose of this article is to reveal the "substantive"
requirements submitted to individual applications, their constitutional and
legal content, the combined study of the legal practice formed by the
Constitutional Court as a result of the preliminary study of individual
applications and the constitutional and legislative regulations regulating these
relations, which will only allow clarifying the requirements which must
respond to the individual application submitted to the Constitutional Court.
Analisis Fundamental Makro Terhadap Kinerja Keuangan dan Struktur Modal, Manajemen Laba, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Manufaktur di Bursa Efek Indonesia
Authors: Rivaldo Martadinata Anthonie  , Hwihanus Hwihanus
Published: July 2024

This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.
Penerapan Standar Akuntansi Keuangan pada UMKM Kopitisi dan Fandi Laundry di Kota Yogyakarta
Authors: A. Shafa Sahra Kamila  , Tutut Dewi Astuti
Published: July 2024

Field Work Practice (PKL) activities are implemented to help UMKM perpetrators in accounting and financial reporting in accordance with the methods of SAK EMKM. The activities are carried out at the Kopitisi and Fandi Laundry enterprises located in Yogyakarta. The writing method used is quantitative descriptive. Activities begin with survey of activity objects, activity planning, activity implementation, evaluation, and activity reporting. As a result of this activity, the owners of the company Kopitisi and Fandy Laundry have been able to make financial statements in a simple and good way so that they can be applied in their monthly accounts.
Peran Auditor Internal dalam Consulting Perusahaan
Authors: Ramadani Meta Pertiwi  , Wina Aditya Putri Wibowo  , Intan Widiyaningsih  , Rodiatam Mardiah  , Yuni Sukandani
Published: July 2024

. Internal auditors play a strategic role in ensuring the transparency, integrity, and operational efficiency of an organization. This article explains how internal auditors function as consultants providing advice to improve a company's risk management, control and governance processes, IA also identifies and manages risks that may affect organizational objectives. By using appropriate audit methodologies and utilizing modern audit technology, internal auditors can add significant value by providing recommendations for process improvements and internal controls. Amid challenges such as limited resources and pressure to deliver accurate and relevant results in a timely manner, internal auditors must be able to maintain their independence and ensure effective collaboration with senior management and the audit committee. Keywords for this article include: auditor, consulting and company. Considering the challenges and opportunities faced, this article summarizes the crucial role of internal auditors in supporting the long-term success of companies through careful oversight and strategic recommendations for risk management and improving company performance.
A Rare Case of Cholecystitis Secondary to Prolonged Ketamine Use in a Patient with Major Depressive Disorder
Authors: Chaudhary Abhishek
Published: July 2024

We present a rare case of cholecystitis secondary to prolonged ketamine use in a 48-year-old male with a history of major depressive disorder. The patient presented to the emergency room with complaints of right upper quadrant abdominal pain, fever, and jaundice. Imaging studies revealed an inflamed gallbladder consistent with acute cholecystitis. Further history revealed that the patient had been undergoing ketamine therapies for depression and anxiety through an online company not approved by regulatory authorities. This case underscores the importance of considering ketamine abuse in the differential diagnosis of cholecystitis, particularly in patients with atypical presentations and a history of substance use. Clinicians should remain vigilant for potential complications of ketamine use beyond its primary effects on the central nervous system and be aware of the risks associated with unregulated ketamine therapies.
IMPACTOS DA DIVULGAÇÃO CIENTÍFICA PELO USO DO STELLARIUM: REFLEXÕES PARA O ENSINO DE CIÊNCIAS
Authors: Almeida Elder Tânio Gomes de , Gonçalves Carolina Brandão
Published: July 2024

A divulgação científica, a partir da utilização das tecnologias digitais, lança a Ciência para espaços de aprendizagem que vão além dos muros da escola. A iniciativa que ora apresentamos com o stellarium, aplicativo da internet desenvolvido para o estudo do sistema solar e objetos do céu, está associada à natureza intuitiva para investigação e foi utilizada como estratégia científica para envolver estudantes do 7º ano e 9º ano do Ensino Fundamental II. O objetivo foi refletir mediante a experiência dos estudantes se o uso desse recurso contribui para a Divulgação Científica na Educação. A pesquisa vincula-se à Escola Municipal de Tempo Integral Professora Edinir Telles Guimarães, localizada na zona leste da cidade de Manaus, com abordagem qualitativa. Teve início com uma atividade de divulgação e uma roda de conversa. As interações dos estudantes indicaram o potencial desse recurso tecnológico para o ensino e a aprendizagem na escola e espaços não formais de educação
ARTICULAÇÃO DE SABERES NA DIVULGAÇÃO CIENTÍFICA PARA/COM/A PARTIR DE UNIDADES DE CONSERVAÇÃO PAULISTAS E SUAS COMUNIDADES
Authors: Silva Rosana Louro Ferreira , Bacci Denise de La Corte , Silva Nathália Formenton da , Gomes Hector Barros , Gattás Carmen Lúcia Melges Elias
Published: July 2024

A comunicação científica é cada vez mais necessária para que as pesquisas possam ser apropriadas pela sociedade. Dentre vários modelos de divulgação e comunicação científica, o grupo de pesquisa buscou desenvolver um modelo participativo, no qual a divulgação dos conhecimentos produzidos foram uma etapa fundamental do processo e tinha como premissa o seu desenvolvimento em parceria com pesquisadores e diferentes atores sociais das Unidades de Conservação paulistas e seu entorno, incluindo povos e comunidades tradicionais. O artigo busca relatar e analisar as produções comunicativas como parte importante desta pesquisa participante, e promover reflexões colaborativas, envolvendo atores sociais que vivem e atuam em Unidades de Conservação, desenvolvidas no âmbito do projeto Educação Ambiental e Gestão de Unidades de Conservação do Estado de São Paulo: articulação de saberes na construção de comunidades de aprendizagem. A proposta se caracterizou como um modelo que dialoga com o documento da ENCEA e com a perspectiva crítica da educação ambiental, apontando caminhos importantes na condução das pesquisas e na apropriação dos conhecimentos gerados pelos diferentes públicos.
MAPEAMENTO DE APRENDIZAGENS NO CONTEXTO DA MEDIAÇÃO EM UM MUSEU DE CIÊNCIAS
Authors: França Suzane Bezerra da , Ferreira Helaine Sivini , Rosa Maria Izabella da Silva
Published: July 2024

A mediação é um dos principais atributos que caracteriza os museus de ciências. Ela acontece através das exposições, experimentos, diálogo entre os visitantes, mas principalmente pela atuação dos monitores que enriquecem a experiência do público. Assim, neste trabalho, buscamos mapear as aprendizagens mobilizadas por uma monitora no contexto de uma exposição sobre eletricidade, no museu Espaço Ciência. A pesquisa se ancora em perspectiva ampla de aprendizagem denominado Resultados Genéricos da Aprendizagem (RGA). A construção dos dados envolveu videografia e uma entrevista de autoconfrontação, os quais evidenciaram o desenvolvimento de múltiplas dimensões de aprendizagem a partir da experiência museal da mediação com púbico.
COVID-19, MUSEUS DE CIÊNCIAS E INOVAÇÕES NO AMBIENTE VIRTUAL: UM ESTUDO DE RECEPÇÃO DE INVASORES
Authors: Braga Carine , Almeida Carla
Published: July 2024

Embora a humanidade já tivesse experimentado outras pandemias ao longo da história, o mundo foi pego de surpresa no início de 2020 com a pandemia de Covid-19. Diante do necessário isolamento físico, os museus de ciências tiveram que adaptar suas ações para se comunicar com o público. O Museu da Vida Fiocruz (MVF) produziu lives, peças e webséries no ambiente virtual, entre as quais Invasores. A websérie resultou da adaptação de uma peça para a linguagem audiovisual. Apresentamos aqui os resultados de um estudo de recepção de Invasores exibida em formato de filme no MVF para 182 alunos da rede pública de ensino do Rio de Janeiro. Para a coleta de dados, foram utilizados fichas de observação e questionários. Nossa análise indica que Invasores teve uma recepção positiva por parte dos visitantes, que destacaram seu caráter cômico, o tema abordado e a linguagem visual utilizada. A atividade também gerou reflexões sobre a vacinação. Concluímos, assim, que os esforços do MVF de inovar diante dos desafios apresentados pela Covid-19 foram bem-sucedidos e que o audiovisual se apresenta como uma alternativa potente para os museus de ciências.
DISCURSOS HETERONORMATIVOS EM LIVROS PARADIDÁTICOS DOS ANOS INICIAIS DO ENSINO FUNDAMENTAL
Authors: Sá-Silva Jackson Ronie , Gomes Fernando Lucas da Silva , Gomes Alteney José Souza
Published: July 2024

Este artigo apresenta a análise de discursos heteronormativos em treze livros paradidáticos dos anos iniciais do Ensino Fundamental de três escolas públicas municipais de Caxias, Maranhão, Brasil a partir da abordagem qualitativa documental, tendo como perspectiva teórico-metodológica os Estudos Culturais em Educação e a Análise de Conteúdo. Duas categorias de análise foram construídas e demonstraram que os discursos heteronormativos estão inscritos em representações de imagens, ilustrações e textos. Os resultados apontam que os livros paradidáticos corroboram com a generificação dos corpos, atuando como agentes normalizadores da heterossexualidade através da esfera dos papéis sociais, dos relacionamentos amorosos, das práticas esportivas, das cores e dos brinquedos. Desse modo, demonstra-se como as narrativas dos livros paradidáticos buscam fixar, legitimar e cristalizar a heterossexualidade, assumindo uma perspectiva essencialista, baseada na polaridade dos gêneros e atravessada por aspectos que classificam como abjetas, ilegítimas e anormais manifestações que destoam do padrão estabelecido para a sexualidade
EDUCAÇÃO POPULAR EM SAÚDE NA PEDAGOGIA GUARANI E KAIOWÁ SOB A DOCÊNCIA DE ÑANDERU E ÑANDESY
Authors: Rodrigues Paula Aparecida dos Santos , Yamazaki Regiani Magalhães de Oliveira
Published: July 2024

O objetivo desta pesquisa é evidenciar, numa perspectiva de contracolonização na/para Educação Popular em Saúde, a organização da gestão institucional a partir do Sistema Único de Saúde, na estrutura do Subsistema de Atenção à Saúde Indígena (SasiSUS) e suas influências na gestão popular, tradicional e ancestral, no que se refere à atenção ao direito à Equidade em Saúde junto aos povos Guarani e Kaiowá. A metodologia envolve a escuta da escrita das vozes Guarani e Kaiowá em território acadêmico e ancestral, além de uma narrativa autobiográfica de minha experiência[1] como trabalhadora do SUS nos períodos de 2016 a 2021 e sob docência de ñanderu e ñandesy. Como educanda no processo de caminhada (oguata) em espaços de expressão de luta com os povos Guarani e Kaiowá, vivenciei, ainda, outras epistemes e pedagogias de cuidado com o corpo-território. Trago, assim, uma reflexão-ação-reflexão (práxis) de que é preciso mudar o caminho (oguata pyahu) por meio dos saberes e das vozes ancestrais, porque aprendi “que o mato e a reza também cuidam, não é só o remédio do postinho”.
OUTRAS CORRENTEZAS: PESQUISA (AUTO)BIOGRÁFICA COMO ESPAÇO DE FORMA(CRIA)ÇÃO
Authors: Martins Marília Frade , Chaves Silvia Nogueira
Published: July 2024

Este ensaio navega por desvios e devires na pesquisa (auto)biográfica, mapeando como esta pode ser uma abertura, um território para a produção de modos de vida na pesquisa em educação em ciências e na formação de professores. Trata-se de uma experimentação metodológica para escapar das costuras da história baseada na memória reminiscência, decompor verdades e jogar com as relações de poder por meio de uma atenção para consigo mesmo. Assim, traçamos desvios da história antiquário para dar atenção a história genealógica, desviamos do eu como essência identitária fixa para criar variações do si mesmo. Abandonamos a busca por verdades absolutas a fim de abrir espaços de possibilidades outras para pensar sobre como fazer pesquisas (auto)biográficas que são invenções de si e não inventários do eu.
REIMAGINAR A EDUCAÇÃO CIENTÍFICA: O PROJETO TELL-US, UMA VIAGEM À APRENDIZAGEM ATRAVÉS DA ARTE
Authors: Bañón María Luz Ruiz
Published: July 2024

Uma das principais barreiras ao ensino de ciências é a percepção da falta de conexão do ensino de ciências com a vida real ou com as áreas de interesse dos alunos. Esse é um desafio maior para os não cientistas. Consequentemente, isso pode levar a um sentimento de frustração e desinteresse em relação a essas disciplinas. O projeto Tell-Us tem o compromisso de tornar a ciência mais acessível, relevante e estimulante para todos, independentemente da formação acadêmica anterior. Por meio da sinergia entre arte e ciência, é oferecida ao espectador uma perspectiva alternativa que pode ajudar na compreensão de conceitos científicos complexos. Concebida como uma exposição de arte didática, a Tell-Us usa representações visuais poderosas para aproximar o espectador de tópicos relacionados à geologia, astronomia, meteorologia e astrofísica. O resultado é um projeto que mostra a capacidade da arte de tornar a ciência mais atraente e compreensível para os não cientistas. E, simultaneamente, enriquece o entendimento científico geral, oferecendo a possibilidade de novas perspectivas e métodos para explorar e comunicar ideias científicas.
Optimizing Good Apiculture Practices for Premium Honey Production: An Overview
Authors: Mohamad Al Kilani
Published: July 2024

Apiculture, commonly referred to as beekeeping, stands as the pragmatic guardianship of social bee species, yielding sustenance and agricultural treasures. Honey embraces a kaleidoscope of essential elements, including amino acids, vitamins, minerals, and enzymes. Beyond its identity as a natural sweetener, honey unveils a significant repertoire, embodying roles as an anti-inflammatory, antioxidant, and versatile medicinal asset. Honey products extend their benevolence through oral administration, mitigating disorders such as cough, and through topical application, expediting wound healing.
This review aimed to elucidate a roadmap for consumers in selecting premier honey products, provide beekeepers with insights to nurture robust honeybee colonies and highlight the antimicrobial activity of different honey variants. The available data cover the influence of technological advancements on honey quality, the ramifications of diverse harvesting and processing techniques on its caliber, the interplay between intensified agricultural practices and honey quality, and the intricate relationship linking diseases and honey quality.
As apiculture ascends to its pivotal role in harmonizing sustenance and ecological equilibrium, stakeholders are implored to resonate with the ongoing research. A profound grasp of ecologically sound farming techniques, coupled with effective bee management, forms the bedrock for promoting exemplary apiculture practices and nurturing the production of high-quality honey. Proper care and maintenance of beehives by beekeepers enhance the quality of honey, elevating its value as a medicinal product.
تاريخ عكار السياسي (1918 – 1943) في عهد الإنتداب الفرنسي
Authors: خالد عمر محمد حمود
Published: July 2024

مع انهيار الدولة العثمانية، وتوقيع الهدنة في مودروس، في 30 تشرين الأول سنة 1918، زالت السيادة التركية عن البلاد العربية التي دامت أربعة قرون. ومن ثم دخل الأمير فيصل دمشق في أول تشرين الأول، وأقام فيها حكومة عربية باسم الشريف حسين. وفي التاريخ نفسه، سلّم اسماعيل حقي بك والي بيروت العثماني عمر الداعوق الذي شكّل حكومة عربية أخرى في المدينة. وتشكّلت أيضاً حكومة في بعبدا برئاسة حبيب باشا السعد في 6 تشرين الأول 1918 (الخوري (1983) ص 92).
الأوضاع السياسيّة والاقتصادية والاجتماعيّة والدينيّة لمدينة دمشق خلال مرحلة الحكم الأيوبي
Authors: خالد قرحاني
Published: July 2024

بعد أن سيطرت الدولة الأيوبية على بلاد الشام، وتمكنت من بسط نفوذها بشكلٍ محكم، بدأت مرحلة تثبيتأطر الدولة السياسية والاقتصادية والفكرية على كافّة الأراضي والمدن الشامية الواقعة تحت حكم الدولة الأيوبية.
وقد كانت مدينة دمشق من المدن الرئيسيّة التي حاول الأيوبيون جعلها من المحاور المهمّة على الصعيد السياسي والاقتصادي والاجتماعي، وذلك لما حملته هذه المدينة من مكانةً مرموقة في العصور والعهود التي سبقت عهد الدولة الأيوبية.
مستقبل مبدأ التمييز في ظل المعضلات العملية لتطبيق القانون الانساني في النزاعات المسلحة الأهلية
Authors: أميد ميتي عبد الله
Published: July 2024

يُعدّ مبدأ التمييز بين المدنيين والعسكريين من جهة وبين الأعيان المدنية والأعيان العسكرية من جهة ثانية حجر الزاوية في القانون الدولي الإنساني، فالالتزام بهذا المبدأ واحترامه يؤمن الحدود الدنيا من الحماية لحقوق الإنسان في النزاعات المسلحة بأنواعها الثلاث، الدولية وغير الدولية والداخلية المدوّلة. وإن كثرة أعداد الضحايا من قتلى وجرحى في النزاعات المسلحة منطلقة من عدم الالتزام بمقتضيات هذا المبدأ.
وإذا كانت عدم الالتزام يكون في العديد من الحالات قصدياً، كما هو الحال في الحرب الإسرائيلية على غزة وأهلها وساكنيها، بحيث لم تأبه إسرائيل بقواعد واحكام قانون النزاعات المسلحة، ولا بمادئ هذا القانون، وفي طليعتها مبدأ التمييز، إلا انه وفي حالات كثيرة يكون عدم الالتزام ناتجاً عن فجوات قانونية وعملية، يتم التسلل منها لاستهداف المدنيين، الذين يفترض أن يكونوا بعيدين عن أي استهداف، كونهم لا يشكلون جزءاً من القيمة العسكرية في أي نزاع مسلح، ولذلك اصطلح على تسميتهم بالمدنيين العزّل.
Assessment of Burnout Level Among Nurses Working 12 and 8 Hours in Medical-Surgical Wards in Saudi Arabia
Authors: Miligi Eman , Aldhafeeri Nouf A , Alenazi Badriah M , L Alrwaili Rasha , Abomajed Haya A
Published: July 2024

Abstract Background: Nurses play a vital role in the healthcare system in which they are always at risk of developing occupational burnout. In Saudi Arabia, little is known about the level of burnout among nurses working 12 and 8 hours in medical-surgical wards. Methods: A descriptive correlational design was used to assess burnout among 205 nurses who were working 12 and 8 hours in medical-surgical wards in Saudi Arabia. Data were collected using sociodemographic data and the Maslach Burnout Inventory. Data were analyzed using descriptive and inferential statistics. Results: The majority of the participants were between the age of 21 and 45 years old (M= 27.27, SD = 4.09), single (62.9 %) with no child (64.4%), had experienced from one to two years (60.5%), and 50.2 % of nurses reported that they worked eight-hour shift. The results showed that nurses who worked in the medical-surgical ward had a high burnout (M = 69.79, SD= 24.90). The level of burnout was significantly correlated with working hours (p = 0.011, r = 0.17). Conclusion: Burnout is a concept that has continued to be the concern of nurses and researchers for several decades. This concept is highly related to the workforce in general and nursing in particular. So, the effects of burnout on patient outcomes, patient safety, and quality of care are not well defined by evidence.
Capítulo 13: Comportamiento humano en las Pymes de Chilcuahutla - Estado de Hidalgo - México
Authors: Escobar Olguín Héctor Enrique ,   Instituto Tecnológico Superior de San Pedro de las Colonias, Ochoa Corona Yisvi Saray , Trujillo Zacarias Ulises , Flores Calvillo Efraín , Esquivel Domínguez Faustino ,   Instituto Tecnológico Superior de San Pedro de las Colonias,   Instituto Tecnológico Superior de San Pedro de las Colonias,   Instituto Tecnológico Superior de San Pedro de las Colonias,   Instituto Tecnológico Superior de San Pedro de las Colonias
Published: July 2024

El presente estudio analiza las causas de la rotación de personal en una empresa de transporte de carga. Es una investigación cuantitativa, descriptiva e interpretativa, que pretende conocer las principales causas de la deserción de personal en la empresa Transportes Logísticos. Cuenta con una flotilla de 15 operadores de carga pesada. Se generó y se aplicó un instrumento de diez preguntas con escala del Likert. Se realizó un análisis en el programa SPSS (donde se hizo la verificación del alfa de Cronbach: 0.78) y a la vez realizando la correlación en Excel. La información obtenida arrojó los siguientes factores: las unidades en buen estado, el mantenimiento que se les brindan, la mala organización en la empresa, las actitudes del jefe de tráfico, viáticos adecuados y si consideran redituable que se ocupe doble operador en los viajes largos. En conclusión, los factores de mayor impacto entre los operadores son: baja remuneración en función del kilómetro recorrido (sueldo), la medición de combustible en relación al buen rendimiento, la empresa procede a rebajar el faltante, las horas de descanso entre los viajes que no son respetados sus tiempos y la importancia de ellos hacia la empresa que no les hacen sentir como operadores.
Capítulo 4: Impacto de la implementación de invernadero con reservorio de agua en los resultados económicos de las empresas aguacateras de Colombia
Authors: Moncada Rendón Juan Carlos ,   Universidad del Valle, Avila Treviño Jazmin Anai ,   Universidad Americana de Europa
Published: July 2024

El objetivo de la investigación es determinar el impacto que ha tenido la utilización del sistema de invernadero con reservorio mediante el aprovechamiento de las aguas lluvias en el mejoramiento en los resultados económicos de la empresa Laurentina Farmer House SAS, empresa dedicada a la producción de aguacate Hass en el norte del Valle del Cauca, Colombia. El estudio fue de tipo descriptivo, y se aplicó como instrumento de recolección de información el análisis documental enfocado en el comportamiento de los costos laborales, de energía eléctrica y de combustibles fósiles necesarios para llevar a cabo el proceso de riego y aplicación de fertilizantes, considerando el antes y el después de la implementación del invernadero con reservorio. La información se obtuvo del estado de costos de producción y del estado de resultados de la compañía. El impacto se aprecia al evaluar el costo unitario de aplicar cada litro de agua requerido pasando de un costo unitario real por litro de agua de $0.8451 a $7,8703 estimado si se lleva a cabo de forma manual dicho proceso. La variación favorable se ubica en el 831, 30% con variación absoluta de $7,03 por litro de agua utilizado. Lo anterior refleja la conveniencia de implementar sistemas de invernadero con reservorio con el fin de lograr eficiencia en el uso de los recursos.
AYOLLAR TADBIRKORLIGINI MOLIYALASHTIRISHNING XORIJ TAJRIBASI VA UNI O‘ZBEKISTONDA QO‘LLASH IMKONIYATLARI
Authors: Saidova Subhinigor
Published: July 2024

Maqolada ayollar tadbirkorligini moliyalashtirishning xorij tajribasi va uni O‘zbekistonda qo‘llash imkoniyatlari tadqiq qilingan. Shu bilan birga bu jarayondagi mavjud muammolar, ularni bartaraf etish yo‘llari, ayollar tadbirkorligini moliyaviy qo‘llab-quvvatlash bo‘yicha takliflar ishlab chiqilgan.
“IPAK YO‘LI” HUDUDLARDA TURIZMNI RIVOJLANTIRISH UCHUN INNOVATSION USULLARNI JORIY ETISH
Authors: Shukurov Farrux
Published: July 2024

Ushbu maqolada “Ipak yo’li” hududlarida turizmni rivojlantirish uchuninnovatsion usullarni joriy etish va uning iqtisodiy jihatlari yoritib berilgan. Shuningdek,turistlarning o’sib borayotgan talab va ehtiyojlarini qondirish maqsadida bir nechta innovatsion barqaror turizm shakllari keltirilgan.
QORAQALPOǴOSTON IQTISODIYOTIDA KICHIK BIZNESNING ROLI
Authors: Tóreshov Maxmud
Published: July 2024

Ushbu maqolaning maqsadi kichik biznesning Qoraqalpoǵıston milliyiqtisodiyotidagi rolini aniqlashdir. Ushbu maqsadni hal qilish uchun 2015-2022 yillar uchun statistik ma'lumotlardan foydalanildi. maqolada rivojlangan va rivojlanayotganmamlakatlarning milliy iqtisodiyotlari uchun kichik biznesning roli ko'rsatilgan, bandlik,makroiqtisodiy ko'rsatkichlardagi kichik biznesning tuzilishi, byudjet va byudjetdan tashqari jamg'armalarni to'ldirishda kichik biznesning hissasi kabi xususiyatlar bo'yicha qiyosiy tahlil o'tkazildi. Qoraqalpoǵıstonda kichik tadbirkorlik bo'yicha statistik ma'lumotlarni taqqoslash muammolari ko'rsatilgan. Maqolaning o'ziga xos xususiyati o'z-o'zini ish bilan ta'minlashni Qoraqalpoǵıstondagi kichik biznesning tarkibiy elementi sifatida ko'rib chiqishdir
CHAKANA SAVDO KORXONALARIGA TA’SIR ETUVCHI OMILLAR TAHLILI
Authors: Xabibullaev Anvar
Published: July 2024

Maqolada chakana savdo korxonalari faoliyati, ularga ta’sir qiluvchi omillartahlili, chakaa savdoni rivojlantirish bo‘yicha olimlarning ilmiy-nazariy yondashuvlari, chakana savdoni rivojlantirishda xorijiy tashkilotlarning tahlillari o‘rganilgan. Chakana savdo tashkilotlarining marketing tadqiqotlari olib borildi.
QISHLOQ XO‘JALIGI KORXONALARINING IQTISODIY SALOHIYATINI TAHLIL QILISH USLUBIYOTI
Authors: Xakimov Tulkin
Published: July 2024

Qishloq xo‘jaligi korxonalarining iqtisodiy salohiyatini oshirish, sohada yuqoriqo‘shilgan qiymatli mahsulotlar ishlab chiqarishni rivojlantirish orqali mamlakat sanoatini xomashyo, aholini sifatli oziq - ovqat mahsulotlari bilan ta’minlash iqtisodiy islohotlarning hozirgi bosqichida muhim ahamiyat kasb etadi. Shundan kelib chiqqan holda, mazkur maqolada qishloq xo‘jaligi korxonalari iqtisodiy salohiyatini tahlil qilish uslubiyoti tahlil qilinadi.
КОРПОРАТИВ БОШҚАРУВ ЖАРАЁНИДА АКЦИЯДОРЛИК ЖАМИЯТЛАРИ ИЧКИ НАЗОРАТИНИНГ НАЗАРИЙ МАСАЛАЛАРИ
Authors: Абдуалимов Равшан
Published: July 2024

Ушбу мақолада акциядорлик жамиятлари корпоратив бошқарув жараёнида ички назорат тизими бўйича асосий жиҳатлари кенг ўз ифодасини топган. Ўзбекистон Республикасида акциядорлик жамиятлари фаолиятини самарали ташкил этиш, бошқарув жараёнларига ички аудит тизимини жорий этиш амалиётида кўрилаётган чора-тадбирлар илмий ўрганилган. “Ички назорат” тушунчаси, унинг акциядорлик жамиятларини самарали бошқаруви жараёнидаги роли таҳлил қилинган.
ЎЗБЕКИСТОНДА КУЗАТИЛМАЙДИГАН ИҚТИСОДИЁТНИ СТАТИСТИК БАҲОЛАШ УСЛУБИЯТИНИ ТАКОМИЛЛАШТИРИШ
Authors: Мамаджанов Аброрали
Published: July 2024

Ушбу мақолада кузатилмайдиган иқтисодиёт, уни баҳолаш усуллари, халқаро тавсиялар ва ёндашувлар, кузатилмайдиган иқтисодиётнинг таркибий қисмлари, норасмий иқтисодиёт, яширин иқтисодиёт, ноқонуний иқтисодиёт, уни баҳолаш бўйича мамлакатимизда амалга оширилаётган ишлар, кузатилмайдиган иқтисодиётни баҳолаш мақсадида ўтказилаётган статистик кузатувлар ёритилган ҳамда норасмий иқтисодиётнинг Ўзбекистон ялпи ички маҳсулотдаги улуши таҳлил қилинган.
ОЛИЙ ТАЪЛИМ МУАССАСАЛАРИ ИСТEЪМОЛЧИЛАРИ ТАСНИФИ
Authors: Низомов Анвар
Published: July 2024

Мақолада олий таълим муассасаларининг хизматларидан фойдаланувчи истеъмолчиларнинг таснифи, уларнинг олий таълим муассасалари билан муносабатлари, истеъмолчилар томонидан олий таълим муассасини танлаш омиллари таҳлил қилинган.
ГОРОДСКИЕ АГЛОМЕРАЦИИ И РЕГИОНАЛЬНЫЕ ОСОБЕННОСТИ ИХ РАЗВИТИЯ
Authors: Нуманова Мадина
Published: July 2024

Статья посвящена анализу развития городских агломераций в Узбекистане и исследованию региональных особенностей этого процесса. Основное внимание уделено влиянию урбанизации на экономическое и социальное развитие регионов, а также возможностям и вызовам, которые возникают в ходе формирования и функционирования городских агломераций.
АКЦИЯДОРЛИК ЖАМИЯТЛАРИДА ҲИСОБ СИЁСАТИНИ ТУЗИШНИНГ ЎЗИГА ХОС ХУСУСИЯТЛАРИ
Authors: Тўраев Абдураҳим
Published: July 2024

Мазкур мақолада акциядорлик жамиятларининг молиявий ҳисоботларини халқаро стандартлар асосида тузишда ҳисоб сиёсатини аниқ тамойиллар, усуллар, умумқабул қилинган шартлар ва қоидалар ҳамда амалий ёндошувлар асосида тўртта босқичли умумий қоидалар, молиявий ҳисоботлар, бухгалтерия ҳисобининг асосий объектлари ҳамда иловалар орқали тузиш тартиби очиб берилган.