bluuebunny/crossref_metadata_2025 huggingface dataset:
A Survey of French Language Teacher Practices in Developing Speaking Skill among Secondary School Students
Authors: Osawaru Osaruese O. , Gbenedio Uche B.
Published: February 2023

Developing the speaking skills in foreign language learning is of global interest to foreign language teachers who are continually faced with the challenge of getting their learners to communicate effectively in the target language orally. This is so because speaking is the primary and most evident manifestation of language learning. This study seeks to investigate the practices of French teachers in developing the speaking skill of their students, since it has been observed by the researcher that the teacher and students are more comfortable attempting the use of the other skills of listening, reading and writing in the secondary school classroom. One research question and four hypotheses guide the study which uses a descriptive survey research design. The population of the study is ninety-nine French teachers in public and private schools situated in Edo State, Nigeria while the sample is fifty teachers randomly selected from the population. The instrument for data collection is a questionnaire which seeks information on whether French teachers develop the speaking skill of students. Data are analyzed using percentages, t-test and ANOVA. Results show that only a few French teachers teach the speaking skill irrespective of their gender, academic qualification, years of teaching experience and the schools in which they teach, whether public or private. It is recommended among others that the relevant bodies should organize refresher courses for the French language teachers in order to reinforce their teaching of all language skills especially the speaking skill.
Modelling Writing: The IMRaD and Knowledge Production in Nigerian Academies
Authors: Esimaje Alexandra
Published: January 2023

The aim of this study is to explore the pattern of text production of Nigerian researchers to reveal the cultural practices of the academic community and the attendant implications for a globalised academy. The study attempts to answer the question: What academic rhetoric practices characterise text production in the academic contexts of Nigeria vis-a-vis international context? The study is partly textual, examining the international reviews of papers written by Nigerian researchers to identify the common core features and to tease out those features that pose challenges for international publication; and partly based on corpus method of collecting samples of the texts produced by the researchers. The study uses the global model of the 4-part IMRaD as template for a comparative matrix analysis. Via a qualitative analysis of its data, the study reveals that the Nigeria academic community is characterised by a knowledge production pattern that differs from the global IMRaD both in structure and content. Structurally, it adopts a 5-7 part pattern and content wise, the rhetorical moves of the IMRaD which are confined to its 4 part structure are dispersed and sometimes redefined in the 5-7 part model used in the Nigerian academy. The paper concludes that whether or not a paper adopts the strict structure of IMRaD or its modified form, the ordering of knowledge plays a significant role in its consumption as does the relevance of its contents to the community of users; and it recommends recognition of the cultural practices of academic communities in especially the non-native English contexts and their accommodation in the global template for academic publishing.
Phytochemical screening and antioxidant activities of the bark of Lawsonia inermis (Henna) grown in Dekina, Kogi, Nigeria
Authors: Abuh Omachoko Leonard  , Isah Aminu Agih  , Azeez Ayinla Akeem  , Kwasi Ndanusa Benjamin
Published: February 2023

Severe health conditions can result from lack of knowledge on the bioactive constituents of medicinal plants, as it the main stay of treatment and prevention of diseases in our locality. Hence, the need to examine the therapeutic active ingredients responsible for plants medicinal ability for better health management. This study analyses the phytochemical constitutes and anti – oxidant activity of the bark of lawsonia inermis. Lawsonia inermis bark was collected, cut into pieces and dried at room temperature. The dried sample was pulverized into fine particle. 200g of the pulverized sample was weighed into a 750mL container and was added 300mL absolute ethanol, then allowed to stand for extraction. The solute obtained by evaporating the ethanol was screened for the presence of phyto – components and the result shows alkaloids, glycosides, saponins, phenols, flavonoids, proteins and amino acid as bioactive substances. Also, lawsonia inermis bark displayed an efficient free radical scavenging potential as the anti – oxidant ability showed the percentage KMnO4 radical scavenging activities of 41.4% which shows close competence with the standard ascorbic acid; 47.9% at EC50; This indicate lawsonia inermis bark to exhibit a good potential as antioxidant and could scavenge free radical from the body. The presence of the bioactive substances signifies its usefulness in therapeutic health as agent that could inhibit diseases causing several ailments and as well be a good source for health management control.
Assembling and Testing of a Microcontroller Based Smart System Suitable for Controlling Brushless Fan
Authors: Aliyu Surajo  , Ziya’ulhaq Sagir
Published: February 2023

This research focuses on testing and assembling of a microcontroller based smart system suitable for controlling brushless fan that will detect temperature in a room, maintain and adjusts a speed of a cooling fan. The automation system comprises of Arduino Uno board, Microcontroller, temperature sensor, DC brushless motor and other electronics components. The Atmega328P-PU Microcontroller was used in programming the system, the microcontroller coordinates the functions of the entire system and the Pulse Width Modulation (PWM) signals from the microcontroller served as regulatory tools to the fan. All the components were tested and gave out the desired result. Potentiometer was used initially before placing the LM35 temperature sensor by using hot soldering iron which corresponds with voltage values between 0-5V on Multimeter reading and 5 to 254 serial monitor reading by varying the duty cycle 0 to 100 with approximately 500Hz frequency. Six different temperature values were obtained from the circuit by varying the LM35 temperature sensor and responds to the amount of heat supplied which regulate the cooling fan on regular basis. The current temperature values displayed on LCD screen, also the aimed of the work has achieved
Application of Vertical Electrical Sounding for the Investigation of Groundwater potentials at Umaru Musa Yar'adua University, Katsina
Authors: Lawal Albaba Aliyu , Usman Nuraddeen
Published: February 2023

The population of  Umaru Musa Yar’adua University, Katsina (the study area) is increasing every session and therefore, sources of safe water in the area is need to be improved; more importantly groundwater. Recently, water supply from Zobe Dam is connected to the study area but still it does not solve the water supply problem; hence other alternative is needed in order to supplement for existing. Various groundwater exploration programs that have been carried out in the study area have not yielded the required results. However, there was no academic research on groundwater in the study area. VES has been carried out in order to investigate groundwater potential, to determine the lithology, the resistivity value associated with the groundwater and prospect locations for groundwater exploration. The ABEM Terrameter SAS 4000 was used and a Schlumberger array was employed to accomplish this task by obtaining resistance of 7 VES points in the study area with a maximum current electrode spacing (AB) of 240 m. The VES data obtained were processed using IPI2Win software. The VES results in correlation with the and borehole log data have revealed that the near-surface materials with resistivity value between about 1 Ωm to 7,985 Ωm is representing 4 to 5 layers consisting of first layer mostly top soil and laterite, having resistivity values between 403 Ωm to 7,985 Ωm with thickness from 0.498 m to 1.21 m; second layer with resistivity values from 43.6 Ωm to 114.4 Ωm having thickness from 1.34 m to 4.71 m interpreted commonly as sandy clay and sandy soil; third layer showing resistivity values between about 1 Ωm to 38.4 Ωm is found to be a saturated layer with water; fourth layer generally indicating weathered basement with resistivity values from about 1 Ωm to 7.57 Ωm having thickness of 36.1 m and or infinite thickness, and fifth layer showing vary low resistivity value with infinite thickness. The result shows that the groundwater exploration should be conducted at VES 1, 2, 3, 4, and 5 at a depth from about 30 m to 50 m revealing low resistivity values ranging from 2 Ωm to 391 Ωm however, VES 6 and 7 indicates high resistivity value and therefore poor groundwater potentials.
The Relationship between Digital Marketing Dimension and International Virtual Heritage Tourism in Indonesia: A Conceptual Model
Authors: Rumangkit Stefanus , Nusantara Bina
Published: January 2023

In the midst of Indonesia moving from a pandemic to a Covid-19 endemic, the tourism industry is showing an inconsistent trend. With the development of information and communication technology, it is important to provide a new model to provide innovation in tourism by utilizing technological advances supported by digital marketing. The purpose of this conceptual paper is to provide an alternative framework for virtual tourism and digital marketing. The dimensions of digital marketing consist of website design, social media marketing, search engine optimization, email marketing, and affiliate marketing. Within this conceptual framework, there are several variables such as online destination knowledge, online destination authenticity, entertainment, enjoyment, and international virtual heritage tourism. There are five hypotheses proposed by the researcher in this conceptual article. This paper suggests future studies to test it empirically with collected data from respondents and analyzed using multiple linear regression analysis, F test and t test.
La atención a víctimas centrada en la persona
Authors: Serrano Ceballos Jorge
Published: February 2023

Con la implementación del sistema acusatorio oral en nuestro país, se modificó el proceso penal para colocar a la víctima en su centro de desarrollo. Derivado de dicha modificación, se expide la Ley General de Víctimas, que establece como premisa fundamental atender a las personas afectadas por hecho victimizante. Para efecto de cumplir con esta obligación, además de las múltiples autoridades responsables de esta atención, surgen diversas vertientes, tales como la entrevista con todos los operadores (asistencialista), la terapia psicológica y la orientada en identificar las necesidades de las personas. Por ello, el objetivo se centró en identificar las ventajas y desventajas de cada uno de estos procesos, a través de un análisis descriptivo y analítico que nos permita resaltar el proceso de atención más conveniente para las víctimas de delito.
Bases metodológicas para la investigación forense en casos de violencia contra las mujeres por razones de género
Authors: Nodal Silva Victor Alejandro
Published: February 2023

En el presente artículo, se describen lineamientos metodológicos básicos para la investigación forense de hechos que implican violencia contra las mujeres por razones de género. Se propuso el uso de los llamados niveles de análisis, el enfoque psicosocial, la perspectiva de género, la interseccionalidad y el modelo ecológico feminista para el diseño metodológico. Por otro lado, se presentaron consideraciones técnico-metodológicas para el uso de pruebas psicométricas y entrevista forense. Por último, se expuso una propuesta de modelo de informe forense con perspectiva de derechos humanos, así como elementos críticos a evaluar para el establecimiento de la reparación del daño.
El manejo del feminicidio en los medios de información
Authors: Navarro Iníguez Víctor Javier
Published: February 2023

La información de los medios de comunicación es vital para que la sociedad conozca lo que ocurre a su alrededor y que de esta manera pueda tener una opinión veraz y concisa sobre asuntos que conciernen a la vida diaria.
 
En ocasiones la información no es del todo nítida cuando el objetivo de los medios de comunicación es buscar el sensacionalismo y la repercusión de la noticia, distorsionando de esta forma el contenido de la misma, afectando de manera clara hacia una forma distinta de entender la violencia sobre la mujer
 
Es vital que la manera en la que se trata una noticia se haga conforme a unos cánones básicos de protección de la figura de la mujer, abordando el feminicidio desde una postura claramente prevencionista.
Comunicação em hipergrades e hipertoros usando barramentos
Authors: Ferreira A. , Lejbman A. Goldman vel , Song S. W.
Published: February 2023

Em sistemas multiprocessadores MIMD de memória distribuída, processadores são ligados por uma rede de interconexão ponto-a-ponto, usualmente modelada por um grafo onde processadores são vértices do grafo e canais de comunicação são as arestas. Como comunicação inter-processador constitui-se frequentemente em sérios gargalos, diversas arquiteturas foram propostas que adicionam à topologia ponto-a-ponto um sistema de barramentos múltiplos. Neste artigo mostramos o interesse de arquiteturas paralelas onde comunicações se realizam somente por barramentos. Vamos introduzir o hiperanel e hipertoro, que são as versões baseadas em barramentos das correspondentes redes ponto-a-ponto. Mostramos como usar conceitos de hipergrafos para modelar a comunicação entre processadores em tais redes de interconexão e damos algoritmos eficientes para as operações de difusão (broadcast) e troca completa (gossiping). Desenvolvemos uma nova ferramenta chamada simplificação. A idéia é construir um grafo, chamada grafo simplificado, da topologia original de hipergrafo, de tal modo que ficará fácil descrever e realizar esquemas de comunicação, uma vez que o conceito de simplificação nos permitirá utilizar algoritmos conhecidos para redes usuais, sem barramentos.
Um Algoritmo de Roteamento Adaptativo em Estruturas Mesh N-Dimensionais
Authors: Santos Celso A. S. , O. Edward D. Moreno , D. Martin X. Torres , Kofuji Sérgio T.
Published: February 2023

Este artigo apresenta um algoritmo de roteamento livre de travamento (deadlock-free), livre de ciclos vivos (livelock-free), tolerante a falhas, adaptativo e minimal, sempre que possível. As características básicas deste modelo são a quebra de ciclos de espera de recursos, potencialmente causadores de deadlock, e a utilização de canais virtuais na solução de conflitos entre mensagens. Simulações em estruturas mesh tridimensionais serão apresentadas e seus resultados comparados com outros algoritmos tradicionais de roteamento.
Resolução Paralela de Sistemas Esparsos de Equações Lineares
Authors: Arantes R. D. , Amorim C. L. de
Published: February 2023

Neste trabalho considera-se a resolução de sistemas lineares esparsos em arquiteturas paralelas do tipo Hipercubo. O método de Fatoração de Cholesky do tipo "Fan-In” Distribuído é tomado como base para as comparações de desempenho. Uma análise preliminar do desempenho do método em ambientes paralelos para matrizes extraidas de aplicações reais é apresentada, contando-se atualmente com os resultados de um simulador desenvolvido especificamente para o processo de fatoração paralela.
Simulação Paralela de Redes de Petri
Authors: Oliveira Adriana de Andrade , Wong Hao Chi , Meira Júnior Wagner , Almeida Virgilio A. F.
Published: February 2023

As Redes de Petri (RP) vêm sendo cada vez mais utilizadas para modelar modernos sistemas de computação, devido à sua flexibilidade na representação de características como paralelismo, bloqueios e sincronização de processos. As RP estocásticas (RPE) introduzem a noção de tempo às RP convencionais, tornando-se adequadas para a análise de medidas de desempenho dos sistemas modelados. Devido à problemas combinatoriais de explosão do espaço de estados do modelo, a técnica de solução utilizada é a simulação. Com o objetivo de reduzir o tempo de computação de uma solução de um modelo de RP, este trabalho apresenta a possibilidade de se usar vários processadores paralelos na execução de um programa de simulação de RP.
Arquitetura de um Núcleo para Programação de Aplicações Distribuídas Tolerantes a Falhas
Authors: Andrade Marcelo Migueletto de , Carvalho Oswaldo S. F.
Published: February 2023

Em uma rede de computadores, o ganho de desempenho obtido na execução de aplicações em paralelo pode ser comprometido por uma diminuição da sua confiabilidade diretamente proporcional ao número de estações usadas. Este trabalho apresenta a arquitetura de um núcleo de programação distribuída cuja principal característica é a tolerância a falhas. São empregadas duas técnicias retroativas de recuperação de erros em conjunto, uma otimista e outra pessimista, baseadas, respectivamente, na gravação de pontos de recuperação consistentes e em réplicas de processos.
Cliques Maximais em Grafos Círculo
Authors: Cárceres Edson Norberto , Szwarcfiter Jayme Luiz
Published: February 2023

Apresentamos uma implementação em uma CREW PRAM de um algoritmo paralelo para geração de todas as cliques maximais em um grafo círculo. O algoritmo é executado em tempo paralelo O(α log2 n) com n3 processadores, onde n,m e α são o número de vértices, arestas e cliques maximais do grafo, respectivamente. Vamos também apresentar um algoritmo paralelo para computar o número de cliques maximais αk de tamanho k, o número total de cliques maximais α e a clique máxima de um grafo círculo em tempo paralelo O(log2 n) com n3, nM(n) e n3 processadores, respectivamente, em uma CREW PRAM, onde M(n) é o número de processadores necessários para efetuar uma multiplicação de duas matrizes n x n.
Aurora: um Sistema Operacional Orientado a Objetos para Arquiteturas Multiprocessadoras
Authors: Zancanela Luiz Carlos , Navaux Philippe O. A.
Published: February 2023

Este artigo apresenta Aurora, um sistema operacional orientado a objetos. Aurora foi projetado para combinar os benefícios do modelo orientado a objetos com as arquiteturas multiprocessadoras. O conceito de migração de objetos é utilizado para implementar os serviços do sistema operacional e distribuir a carga do sistema entre os processadores. Aurora suporta o conceito de herança dinâmica e trata todos os objetos de maneira uniforme, independente de localização.
Metodologia para Solução de Equações Algébricas Esparsas em Computadores Vetoriais
Authors: Padilha Antonio
Published: February 2023

Neste trabalho trata-se da solução do problema clássico de um sistema de equações lineares esparsas Ax = b. Na análise de sistemas de energia elétrica, este problema surge no cálculo de fluxo de potência, estabilidade transitória, transitórios eletromagnéticos e outros de sistemas de energia elétrica. A utilização de computadores vetoriais é considerada, sendo que analisá-se a utilização da metodologia da matriz de fatores inversos W com particionamento. Recentes artigos propuseram e testaram esta técnica na etapa solução do problema. Analisa-se aqui estes métodos e propõe-se uma nova metodologia para resolver equações algébricas esparsas utilizando processamento vetorial.
Staatliches Haushaltsrecht
Authors: Zier Matthias , Kösterke Kathleen
Published: January 2023

Der Lehrbrief stellt zunächst dar, warum es neben dem kommunalen Haushaltsrecht ein staatliches Halshaltrecht gibt, weshalb der Haushalt und das Haushaltsrecht Sachsens nicht nur durch sächsische Regelungen, sondern auch durch das Grundgesetz und Bundesrecht geprägt sind.

Daraus ergeben sich viele Parallelen zum Haushaltsrecht in Bund und anderen Bundesländern. Insofern kann dieser Lehrbrief durchaus auch für Anwender außerhalb Sachsens von Interesse sein.

Neben der ausführlichen Darstellung der Grundlagen des staatlichen Haushaltsrechts erhält der Leser in den Hauptabschnitten "Aufbau des Haushaltsplanes - die Haushaltssystematik", "Inhalt des Haushaltplanes - die Haushaltsmittel", "Verfahren der Haushaltsaufstellung", "Die Haushaltsgrundsätze", "Der Haushaltsvollzug", "Kassenwesen und Buchführung", "Weitere Phasen des Haushaltkreislaufs" und "Vermögen und Schulden" einen dezidierten Überblick über die einschlägigen Rechts- und Verwaltungsvorschriften, soweit sie im Rahmen dieses Lehrbriefes darstellbar sind.

Er orientiert sich einerseits an aktuellen Lehrplänen für die Aus- bzw. Fortbildung der Verwaltungsfachangestellten und Verwaltungsfachwirte oder ähnlicher Berufsbilder, berücksichtigt aber auch Inhalte der Laufbahnausbildung im nichttechnischen Verwaltungsdienst.

Nicht zuletzt durch stetigen Praxisbezug der Ausführungen einschließlich entsprechender Beispiele liegt mit dieser Einführung auch eine brauchbare Einstiegshilfe für alle in der Praxis mit der Materie befassten Interessenten vor.

Matthias Zier, Sächsisches Staatsministerium der Finanzen. Kathleen Kösterke, Landesamt für Steuern und Finanzen.
Perspective Chapter: Ransomware
Authors: Warikoo Arun
Published: January 2023

Ransomware refers to a type of malware that encrypts files on an infected computer and holds the key to decrypt the files until the victim pays a ransom. Ransomware has seen explosive growth over the past few years and has rapidly evolved into a highly lucrative business model. Sophisticated advanced persistent threats (APTs) are employing ransomware to maximize their profits with multiple layers of monetization strategies. New versions appear frequently with ever-evolving tactics and techniques making detection harder. In this chapter, we present a brief history of ransomware, top threat actors employing ransomware, tactics used, and key strategies firms need to deploy to prevent, detect, and respond to ransomware in attacks.
Developing a Universal Identification Model: Integrating AI and IoT Tools with DNAFIDs to Recognize COVID-19 Patients
Authors: Pal Yogesh , Vivek Kumar Vullikanti , Garg Deepak , Kumar Verma Neeraj
Published: January 2023

DNA fingerprinting identification systems based on artificial intelligence infuse almost every facet of life. Its impact on various aspects of human health can be seen today. It has also found its importance in the identification of global COVID-19 infections, whether suspected or proven, in patients. Because of the IoT and the application of sophisticated filtering techniques to big data, it’s conceivable. The technology of DNA profiling, which creates detailed profiles of individual characteristics, is a necessity. This can be incredibly helpful in the acquisition process in certain circumstances when paired with other data. Many candidates’ medical and physiological factors are included in the Human Clinical Profile (HCP), as are social profile-related services. The government spends significant tax dollars vetting the physical and medical characteristics of various candidates for clinical care and purposes related to public health response. We propose a technique that may help analyze the physical traits of candidates preemptively and conduct forensic investigation for human identification, which may help reduce the cost of check-ups and other medical processes. This technique combines DNA profiling with artificial intelligence tools to pre-screen candidates for COVID-19 patients who require physical and remote monitoring. Further experiments done in a targeted manner are justification for the hypothesis.
Metals as Catalysts for Ozonation
Authors: A. Malvestiti Jacqueline , P. Cavalcante Rodrigo , Luiz Tornisielo Valdemar , Falcão Dantas Renato
Published: January 2023

Ozonation is an efficient process for water and wastewater treatment, widely used for the disinfection and oxidation of organic pollutants. This process is effective, however, some pollutants are ozone-resistant. For better oxidation, enhanced production of hydroxyl radicals (HO•) can be obtained through the transition metals insertion in solution, known as homogeneous catalytic ozonation. These metals may react directly with O3 to produce HO• or interact with organics such as humic substances in the water matrix to promote O3 transformation to HO•. In this chapter, a short review of the homogeneous catalytic ozonation, including key aspects, such as pH effect, metals concentration, catalytic mechanisms, drawbacks of the homogeneous catalytic ozonation application, and the possible solution for it was provided.
Supremacia masculina nos partidos políticos: Violência política simbólica contra as mulheres?
Authors: Silva Salete Maria da
Published: January 2023

Este artigo aborda a dimensão simbólica da violência política contra as mulheres, tomando por base a questão da supremacia masculina no âmbito dos partidos políticos e o reflexo disto no imaginário social e no exercício dos direitos políticos pela parcela feminina da sociedade.Neste sentido, e com base em estudos bibliográficos e documental, associado à observação participante em diversos debates e ações políticas sobre o tema, advoga-se pela adoção de uma perspectiva feminista crítica ao deficit democrático de gênero e raça no seio partidário, estimulando a produção de pesquisas científicas que deem conta da violência política simbólica, não tipificada na recente Lei 14.192/2021, que estabelece normas para prevenir, reprimir e combater a violência política contra a mulher durante as eleições e no exercício de direitos políticos e de funções públicas no Brasil.
Feminicídio e Poder Judiciário: Uma análise feminista da reprodução de estereótipos e discriminação de gênero em decisões judiciais
Authors: De Meira Lima Paiva Lívia , Ramos de Mello Adriana
Published: January 2023

Este artigo apresenta os resultados de pesquisa realizada em 31 processos judiciais envolvendo o crime de feminicídio que tramitaram no Tribunal de Justiça do Estado do Rio de Janeiro com o objetivo de compreender como o feminicídio é inteligido pelas distintas instituições, especialmente as instâncias decisórias (juízo singular, Câmaras Criminais e jurados/as). A metodologia Análise Crítica do Discurso foi utilizada para a estruturação das cinco categorias que serão abordadas: a invisibilidade do feminicídio, quesitação, a natureza jurídica da qualificadora e problemática decorrente do julgamento pelo Tribunal do Júri, os argumentos revitimizantes e a ausência de perspectiva de gênero nos julgados. Como resultados, apresentamos a crítica à invisibilização do feminicídio derivada do entendimento restritivo dos Tribunais sobre a suposta ausência de violência baseada no gênero, à construção do quesito relativo ao feminicídio, à escolha técnica pela inserção no ordenamento jurídico como uma qualificadora e não um tipo penal autônomo, além de reflexões sobre o dever de atuação ética da Defesa em casos de feminicídios (à luz do direito à memória da vítima) e a necessidade de incorporação da perspectiva de gênero ao longo de todo o julgamento.
TRENDS IN THE DEVELOPMENT OF THE DIGITAL TRANSFORMATION OF THE LEADING ECONOMIES OF THE WORLD AND RUSSIA IN THIS CONTEXT
Authors: Отабоев Бунёд Боходир оглы
Published: February 2023

Современный мир сегодня невозможно представить без информационных технологий. Процесс внедрения цифровых технологий в экономику стран получил наименование цифровой трансформации. Направление развития ведущих экономик задают экономические и исторические тренды. В данной статье рассмотрены основные тренды цифровизации экономики России и оценка её положения на мировой арене.

The modern world today cannot be imagined without information technology. The process of introducing digital technologies into the economies of countries is called digital transformation. The direction of development of the leading economies is set by economic and historical trends. This article discusses the main trends in the digitalization of the Russian economy and an assessment of its position on the world stage.
COMPOSITE TIN COATINGS IN ANODES LITHIUM-ION BATTERIES
Authors: Корбова Екатерина Вадимовна , Липкин Михаил Семенович , Волошин Вадим Александрович , Харлабо Екатерина Витальевна
Published: February 2023

Данная работа посвящена исследованию электрохимических свойств покрытий, полученных из анодно-синтезированного электролита, содержащего суспензию свежеполученных частиц оловянного порошка. В ходе исследования было установлено, что композитные оловянные порошковые покрытия с дисперсной фазой, остающейся в электролите, являются перспективными анодными материалами для литий-ионных батарей.

This work is devoted to investigation of electrochemical properties of coatings produced from anodic-synthesized electrolyte containing a suspension of freshly obtained particles of tin powder. In the course of the study it was established that composite tin-powder coatings with dispersed phase remaining in electrolyte are promising anode materials for lithium-ion batteries.
state and development directions for human resources management in the public sector
Authors: Varga Alexandra Ildikó
Published: January 2023

In order to ensure organizational efficiency and competitiveness resulting from human work, continuous development of human resource management is necessary, regardless of whether it is a profit-oriented or non-profit organization. In Hungary, the importance of this was recognized after the turn of the millennium, but since then, many significant steps have been taken in order to catch up with the competition in this regard as well. More and more people are recognizing the importance of the human resource management area, in the competitiveness of companies. The public sector employs almost 10% of the labor market, so it can be reformed at the system level over a long period of time, but partial results are constantly needed. In the past, one of the main means of dealing with human resource management problems in the public sector has been, and will continue to be, the appropriate training of employees. It is clear that there are still systematic deficiencies today, however, by reallocating a significant amount from domestic and European Union sources, they effectively began the development of human resources - with particular attention to ensuring the training and further training of the workforce. The study covers already identified system-level problems, areas to be developed, and provides insight into planned developments that have already been successfully implemented and are yet to be implemented. Economy and efficiency play an important role in the operation of all economic organizations, however, the public sector is also in a special position in this regard. Efficiency in the public sector is particularly important because it is ultimately not only in the interest of the state, but also important for every citizen individually, because if the skills and abilities of the workforce can be used effectively, and well-educated, well-motivated employees are employed in the public sector, then the use of the country's public money can be made more efficient, i.e. the use of the money paid by taxpayers improves.
Мonitoring the sustainability of small and medium business in the regions of Ukraine based on the resource approach
Authors: Bieloborodova Mariia , Bessonova Svitlana , Bessonova Anna
Published: January 2023

The features of small and medium business in Ukraine require an integrated approach to sustainability management, which includes taking into account the positions of key stakeholders and their resource contribution to business activities. The main guideline in sustainability provision is the detection and scanning of social requirements, as well as adequate and timely response to the stakeholders’ requests. The purpose of the research is to monitor the level of imbalance of resource exchange between small and medium business and its key stakeholders in the regions of Ukraine. The following methods were used in the research: focus groups survey, statistical generalization, correlation-regression analysis, linear modeling, and graphical method. Based on the results of modeling the resource interaction of small and medium business with the main stakeholders, the vectors of the "ideal" and "real" resource exchange structure were constructed. The difference in the structures of these vectors reflects the imbalance of the existing resource exchange in the system, which can be expressed by the ratio of imbalance. The smaller the value of this ratio, the more balanced is resource exchange. It is proved that small businesses have an increased need for strong personal relationships with the local community and authorities. It is important for companies to identify the importance of stakeholders according to their resource contribution. To form a strategy of sustainability it is necessary to understand which of the stakeholders’ groups make the greatest contribution to the imbalance between the "ideal" and "real" resource exchange structure. The study shows that social responsibility is important not only for the internal policy of the business entity, but also when interacting with external environment, with stakeholders, both private and government, business partners. Only a responsibility for own and partner activities at each stage of communication can guarantee further synergy of results. Regional features of social development processes require appropriate measures of administrative regulation aimed at creating appropriate conditions for stimulating the social activity of small and medium businesses. The main direction of development of the modern regional development strategy is the priority of public needs.
Ілюзії як профанація облікової теорії
Authors: Хомин П.
Published: January 2023

Звертається увага на хибне захоплення  термінологемами із російськомовних видань, абсолютно далеких від сутності  обліку, не дивлячись на те, що він є ключовим словом в їхніх назвах. Підкреслюється вагоме наукове й практичне значення цієї проблеми, позаяк такі некритичні запозичення зводять на манівці можливо й здібних молодих науковців, які плекають ілюзії про можливість формування сучасної теорії бухгалтерського обліку на основі цих ефемерій. В результати аналітичного осмислення праць класиків облікової теорії висловлюється переконання щодо необхідності повернення в бухгалтерський облік підприємств аналітичної  функції, необдумано вилученої з нього в часи етатизму. Наголошується на важливості дискусій стосовно сутності облікових категорій, яка нерідко перекручена до антиподичності значень, через що відбуваються казуси, що негативно позначаються на економіці цілих галузей. Адже фурор навколо таких псевдотеоретичних фішок, як правило, недовгий, призводить  лише до марних втрат часу науковців, котрі, спокусившись їхнім незрозумілим іншомовним звучанням, замість дослідження актуальних, практично значимих проблем теорії бухгалтерського обліку, збиваються на манівці, вважаючи, нібито найважливішим є інтерпретація чужих спекулятивних нарацій зі зміни назви цього предмета. Й ця інтерпретація, попри масові тиражування багатообіцяючих пасажів з обіцянками перевороту в системі бухгалтерського обліку, ніколи не завершується чимось конкретним, тонучи в багатослів’ї плутанини наліпок на кшталт «управлінський облік (контролінг)», «стратегічний управлінський облік»  тощо. Супроводжуючись відсутністю в ній будь-яких щонайменших раціональних змін, а навпаки, облік на шкоду практичності, ще більше ускладнюється, стаючи жупелом, який відлякує абітурієнтів від професії бухгалтера.
Issue of allocation of overheads - the practice of the Hungarian hotel industry
Authors: Pajrok Andor
Published: January 2023

As a result of the changing business environment, decision-makers need more and more information. For businesses to successfully compete in our globalized world, an in-depth analysis of their business processes and product structure is the basis for their decisions. Competition to meet consumer expectations forces managers to constantly monitor the cost of their products and services, changes in the cost structure, and review their pricing policies. The value of available information about the company's internal processes, products, and service characteristics has increased among the company's external and internal stakeholders as well. After the First World War, there was a need for a uniform accounting system to be put together by the participants of the sector with specific characteristics. As a result of these efforts, the Uniform System of Accounts for the Lodging Industry (USALI) was created, which serves to satisfy the information needs of managers involved in the hospitality industry. The document builds on the content framework of cost accounting, but at the same time, it does not take a firm position on the question of the distribution of overheads. This study explores the issue and practice of the distribution of overheads among participants in the Hungarian hotel industry.  The basic population of the primary research was represented by hotels with a legal relationship with members of the Hungarian Hotel and Restaurant Association (HHRA). Data collection was carried out using a questionnaire, ended in December 2016 with the participation of 74 respondents. At the time of the closing of the questionnaire survey, the number of hotel units with HHRA membership was 398. The willingness to answer was, therefore, 18.59% among the members. Consequently, the proportion of the sample population is 7.75% compared to 955 operating hotels. To refresh the conclusions from the survey, a repeated questionnaire was carried out in May 2022 within the focus group formed by the management of AHHR (president, general secretary) and the six prominent regional leaders. A total of 6 people participated in the repeated survey through written or oral responses. The results of empirical research with a sample show that the participants of the Hungarian hotel industry mainly rely on the traditional cost allocation methods to formulate the practice of dividing overheads, but at the same time, they seem to be in the direction of adapting modern procedures efforts made.
Допоміжні фінансові корпорації на ринку цінних паперів України
Authors: Коваленко Юлія
Published: January 2023

Сектор фінансових корпорацій (фінансовий сектор) визначено як сукупність фінансових посередників, допоміжних фінансових корпорацій та інших фінансових корпорацій, специфіка яких полягає в тому, що вони провадять фінансову та страхову діяльність відповідно до чинного законодавства, а також некомерційних організацій, які пов'язані з цими інституційними одиницями. Доведено, що в Україні відсутня більшість фінансових інститутів, що працюють на зарубіжних ринках і входять до складу сектору фінансових корпорацій. Національні та міжнародні класифікатори дали змогу включити до національного сектора фінансових корпорацій: 1) фінансові посередники (Національний банк України, інші депозитні корпорації; інститути спільного інвестування; інші фінансові посередники, крім страхових компаній і недержавних пенсійних фондів; страхові компанії; недержавні пенсійні фонди); 2) допоміжні фінансові корпорації та некомерційні організації (у сфері ринку цінних паперів, страхування та недержавного пенсійного забезпечення, інформаційних послуг); 3) інші фінансові корпорації, які є кептивними фінансовими установами. Всебічно досліджено сутність та види професійної діяльності на ринку цінних паперів, куди було віднесено такі діяльність з торгівлі фінансовими інструментами, діяльність з організації торгівлі фінансовими інструментами, клірингову діяльність; депозитарну діяльність,  діяльність з управління активами інституційних інвесторів, діяльність з управління майном для фінансування об’єктів будівництва та/або здійснення операцій з нерухомістю, а також діяльність з адміністрування недержавних пенсійних фондів. Допоміжні фінансові корпорації на ринку цінних паперів визначено як інституційні одиниці, що функціонують в організаційно-правовій формі акціонерного товариства, товариства з обмеженою відповідальністю або товариства з додатковою відповідальністю, провадять професійну діяльність на цьому ринку, зайняті його обслуговуванням, але не набувають у власність фінансових активів і зобов'язань, з якими вони мають справу. Підходи до сутності та структури допоміжних фінансових корпорацій на ринку цінних паперів можуть істотно різнитися залежно від економік, наукових шкіл тощо, проте мають відповідати сучасним реаліям розвитку ринку.
Методика обліку розрахунків з підзвітними особами в установах державного сектору
Authors: Откаленко Олена
Published: January 2023

У статті висвітлено методичні аспекти відображення у системі бухгалтерського обліку розрахунків з підзвітними особами в установах державного сектору. На основі проведеного аналізу наукових праць та нормативно-правової бази було сформовано визначення поняття «підзвітні особи». Наведено аспекти розмежування понять «відрядження» та «роз’їзний характер роботи». Висвітлено поняття «службове відрядження» та порядок його документального оформлення в установі державного сектору. Було визначено та охарактеризовано предмет, мету, об’єкт, суб’єкт та завдання організації обліку розрахунків з підзвітними особами в установах державного сектору. Предметом системи обліку розрахунків з підзвітними особами є господарські операції розрахункових відносин, що зумовлюють рух коштів, охоплюючи при цьому процес основної (статутної) діяльності установ державного сектору. Метою обліку розрахунків з підзвітними особами є формування для внутрішніх і зовнішніх користувачів облікової інформації про суму поточної заборгованості та строки її погашення. Об'єктом обліку є заборгованість за розрахунками з підзвітними особами, а суб'єктом - працівники бухгалтерії. Доведено, що витрати на відрядження належать до інших необмінних операцій та впливають на фінансовий результат виконання кошторису звітного періоду в установах державного сектору. Зазначено обов’язкові пункти, які повинні міститися у наказі про службове відрядження. Розглянуто порядок приймання фінансовою службою установи державного сектору авансового звіту про витрачені підзвітні суми та повернення підзвітною особою залишку авансу. Наведена типова кореспонденція бухгалтерських рахунків з обліку розрахунків з підзвітними особами в установах державного сектору та методика їх відображення у системі фінансової звітності. Дослідження методики ведення бухгалтерського обліку з підзвітними особами дає можливість зробити висновок, що раціональна організація обліку розрахунків з підзвітними особами потребує детальної інформації по кожному етапу облікового процесу.
Gastroinstestinal Bleeding in Pediatrics
Authors: Kadim Muzal
Published: February 2023

Gastrointestinal bleeding (GI) may occurs in infants and children. Most etiologies of GI bleeding are mild and self-limited, but may advance into life-threatening condition if not treated properly. Upper GI bleeding and lower GI bleeding can be classified based on bleeding sites that is above or below Treitz ligament. Causes of GI bleeding in  infants and children varies according to their age and bleeding sites. Some conditions may be misunderstood as GI bleed such as consumption of certain red coloured food. Diagnosis of gastrointestinal bleeding in children includes complete history taking, thorough physical examination, laboratory examination, radiological examination, and other supportive modality such as endoscopy. Early diagnosis and proper therapy can improve outcomes and prevent severe conditions.
Correlation of Increased Serum Ferritin with SGOT, SGPT, and Albumin Levels in Children with β-Thalassemia Major
Authors: Ayulinda Cut Nanda Feby , Yusuf Sulaiman , Herdata Heru Noviat , Darnifayanti  , Haris Syafruddin , Bakhtiar
Published: February 2023

Background: Routine transfusion in β-thalassemia major children will cause excess iron in organs, especially the liver, as illustrated by the serum ferritin value. Excess iron in the liver can cause disturbances in liver enzymes and liver function, which can be assessed using SGOT, SGPT, and albumin examination parameters. This study intends to assess the relationship between increased serum ferritin levels with SGOT, SGPT, and albumin levels in β-thalassemia major children.
Methods: This is an observational cross-sectional study which was conducted at the dr. Zainoel Abidin Hospital in Banda Aceh. Research subjects underwent examination of serum ferritin, SGOT, SGPT, and albumin.
Results: A total of 37 β-thalassemia major children between 1 until <18 years of age were included in this study. The mean serum ferritin, SGOT, SGPT and albumin levels in β-thalassemia major patients were 4596 ± 2750.07 ng/mL, 57.32 ± 44.20 U/L, 57.46 ± 54.77 U/L, and 4.34 ± 0.22 g/dL respectively. The correlation coefficient between ferritin levels and SGOT was 0.768 (p-value <0.05). While, the correlation coefficient between ferritin and SGPT levels was 0.708 (p-value < 0.05). On the other hand, the correlation value between ferritin and albumin levels was -0.114 (p-value > 0.05).
Conclusion: Increased serum ferritin levels in β-thalassemia major children are related to SGOT and SGPT levels. But there is no relationship between increased serum ferritin and albumin levels in β-thalassemia major children.
MAIN PROBLEMS OF THE FISCAL POLICY OF THE RUSSIAN FEDERATION
Authors: Мондонен Александра , Очеретяная Ксения
Published: January 2023

This article is devoted to the problem of the shadow economy in the Russian Federation. The main reason for its occurrence is the high tax burden, because of which many entrepreneurs are forced to do business illegally. Special attention is paid to the disadvantages and consequences of this socio-economic phenomenon.
Aplikasi Presensi Kehadiran Online pada Karyawan PT. Bringin Karya Sejahtera dengan Metode Location-Based Service Menggunakan Android Studio dan MySQL
Authors: Asmara Dinol Panjar , Faizah NM , Kambry Maspul Aini
Published: January 2023

Absence is one important performance appraisal. Absences made by each worker can affect the net monthly salary PT Bringin Karya Sejahtera is a service provider engaged in the business sector or providing services for building cleaning workers, building and building technicians. But there are some problems in his absence in the field of cleaning ATMs. Employees must come to the ATM and take selfies to take attendance. The purpose of this study is to map locations where ATM officers are located so that employees can take attendance at BRI branch offices using GPS technology, and barcodes on Android by calculating the distance to the location using the Haversine Formula method. This study also discusses absence from work due to leave, permission, sickness and overtime calculation. The development method used in designing android-based attendance applications is Rapid Application Development (RAD). The system design uses the Unified Modeling Language (UML). System coding is done using Java, PHP and MYSQL. The results of this study are the design of an android-based attendance application for employees to attend attendance at BRI branch offices.