bluuebunny/crossref_metadata_2025 huggingface dataset:
Assessing Core-Monopolization and the Possibilities for the Semi-Periphery in the World-System Today
Authors: Sharma Aryaman
Published: August 2023

Drawing upon both classic and more contemporary world-systems analysis, along with oft-forgotten sections of Arghiri Emmanuel’s work on technology, this paper studies, through a quantitative and qualitative comparative method, the history and development of the global semiconductors industry, its selective spatial re-organization/peripheralization over time, and the logic of technology transfers within the context of core-monopolization of high profit industries. The paper then draws comparisons between semiconductors and prior core-monopolized industries like the automobile industry, and analyzes attempts at entry into core-like production by the large semi-peripheries such as China and India and the difficulties faced by them not only by the structural limitations of the world-system but also due to opposition from the core nations (like the U.S.-China Trade War). Resultingly, the analysis concludes that significant upward mobility for the large semi-peripheries through entry into core industries is, within the current capitalist world-system, largely unfeasible.
Psychological Impact of Online Education on University Students during the Covid-19 Pandemic: A Case study on ESL Undergraduates at Sabaragamuwa University of Sri Lanka
Authors: Lakmini Basnayake , Jayathunga N.
Published: August 2023

This study aims to investigate the psychological impact of online education on English as Second Language (ESL) undergraduates at Sabaragamuwa University of Sri Lanka. In an unexpected transition from traditional in-class learning to online education in the university, online tools, techniques and new online learning methods have been often considered and experimented, however, students’ mental well-being within the long-term online learning process is seldom addressed. This study addresses that research gap which prompts more attention on stress and anxiety encountered by undergraduates at a time of home-confinement in a pandemic situation. This study is mainly a quantitative study in which the research design is a survey method. A questionnaire survey was carried out on a random sample of first- and second-year students who follow ESL in the Faculty of Social Sciences & Languages at Sabaragamuwa University. Students’ level of stress and anxiety, academic satisfaction, performance in online assessments and their perceptions of online learning were studied. The study revealed that negative psychological effects like stress, anxiety and hopelessness often occur due to the continuous endurance of online lectures and assessments with poor internet connectivity issues. The results further revealed the urgent need to develop an alternate mechanism to continue education without interruption to face unexpected future crises . Further, the study suggests providing students more time to get ready for online assessments and inculcate interactive sessions online in order to minimise stress and discomfort during the online learning process.
Silahlı Kuvvetlerin Kullanılmasında ABD ve Türk Hukukundaki Düzenlemeler Işığında Başkanın Rolü
Authors: ÖLMEZ Cansu Büşra
Published: August 2023

Demokratik devletlerde silahlı kuvvetler üzerindeki tasarruflar devlet başkanının başkomutanlık sıfatı kapsamı içerisinde görülmektedir. Hukuki düzenlemeler her ne kadar savaş ilanı yetkisini münhasıran yasama organının kararına bıraksa da silahlı kuvvetlerin çeşitli gerekçelerle yurtdışına gönderilmesi ya da yabancı ülkelere ait silahlı kuvvetlerin yurtta konuşlanmasına ilişkin kararların alınmasında Başkanın önemli bir güce sahip olduğu görülür. Hukuki düzenlemeler yasama organının onayından sonra silahlı kuvvet kullanma kararının Başkan tarafından uygulanması gerektiği konusunda genel bir eğilim göstermektedir. Ancak Başkanın anayasal düzenlemeler ışığında dış ilişkilerin yürütülmesinden sorumlu olması ve başkomutanlık sıfatını haiz olması silahlı kuvvetlerin kullanılmasında başat bir rol üstlenmesini sağlamıştır. Bu noktada silahlı kuvvet kullanma kararının yasama ve yürütme arasında bir yetki çatışmasına dönüşebilecek bir potansiyel taşıdığı görülmektedir. Bu çalışma yasama ve yürütme ilişkilerinde Başkanın siyasi otoritesinin ön plana çıkmasına olanak sağlayan silahlı kuvvet kullanma kararının başkanlık sisteminin iki örneğini teşkil eden ABD ve Türk hukukundaki düzenlemeler ışığında ve uygulamadaki boyutuyla karşılaştırılmasını ele almaktadır.
Inventory competition, artificial intelligence, and quality improvement decisions in supply chains with digital marketing
Authors: Salhab Hanadi A. , Allahham Mahmoud , Abu-AlSondos Ibrahim A. , Frangieh Rana Husseini , Alkhwaldi Abeer F. , Ali Basel J. A.
Published: August 2023

This research examines the synergistic influence of inventory competition, artificial intelligence (AI) adoption, and digital marketing intensity on quality improvement decisions within contemporary supply chains. With a focus on enhancing product and service quality, we investigate the intricate relationships among these variables. A quantitative approach involving 380 supply chain professionals reveals that heightened inventory competition, increased AI adoption, and robust digital marketing significantly contribute to quality enhancement initiatives. The study builds upon prior research by empirically validating these connections and offers practical insights for supply chain practitioners. The findings underscore the strategic imperative of organizations to strategically balance these factors to optimize their quality management strategies, fostering customer satisfaction and competitiveness. While offering valuable contributions, the study acknowledges limitations in terms of self-reported data and a specific respondent group. Future research could extend this investigation to diverse industries and geographical contexts. In the end, this study sheds light on the complex interplay that exists between inventory competition, the use of AI, digital marketing, and judgments about quality improvement. As a result, a road map has been provided for efficient quality management of supply chains in the digital age.
Xây dựng bài tập tỉ số lượng giác liên quan đến thực tế nhằm phát triển năng lực mô hình hóa toán học cho học sinh lớp 9
Authors: Phan Hiếu Trung
Published: August 2023

Năng lực mô hình hóa toán học là một trong năm thành tố của năng lực giao tiếp toán học cần hình thành cho học sinh. Chủ đề tỉ số lượng giác có nhiều cơ hội phát huy năng lực mô hình hóa toán học thông qua các bài toán thực tế. Vấn đề đặt ra trong dạy học là làm thế nào để xây dựng bài tập nhằm hình thành và phát triển ở học sinh năng lực mô hình hóa toán học. Trong bài viết này, chúng tôi đề xuất một số định hướng sư phạm và xây dựng bài tập về tỉ số lượng giác về tính độ dài đường sinh, chứng minh quan hệ, tính góc và vận dụng tỉ số lượng giác vào bài toán thực tế nhằm phát triển năng lực lập mô hình toán cho học sinh trung học cơ sở.
Một số biện pháp bồi dưỡng năng lực huy động kiến thức cho học sinh khá giỏi lớp 12 trong dạy học giải bài tập chương “Nguyên hàm, tích phân và ứng dụng”
Authors: Nguyễn Dương Hoàng , Nguyễn Văn Út
Published: August 2023

Năng lực huy động kiến thức trong dạy học toán được vận dụng nhằm đáp ứng việc hồi tưởng lại những tri thức và phương pháp đã có trong vốn tri thức bản thân một cách hợp lí, giúp giải quyết đúng đắn vấn đề đặt ra. Nguyên hàm, tích phân và ứng dụng là một chủ đề khá trừu tượng và có nhiều sự kết nối với thực tiễn, nên có nhiều cơ hội bồi dưỡng năng lực huy động kiến thức cho học sinh, đặc biệt là đối tượng học sinh khá giỏi. Bài viết đề xuất một số biện pháp bồi dưỡng năng lực huy động kiến thức cho học sinh khá giỏi lớp 12 trong dạy học giải bài tập chương “Nguyên hàm, tích phân và ứng dụng”.
Searching For Tax Revenue Determinants in N-11: The Moderating Role of Regulatory Quality
Authors: Pascal Emilio , Wijaya Suparna
Published: August 2023

This study aimed to analyze the effects of the agricultural sector and the Foreign Direct Investment (hereinafter referred to as FDI)  on tax revenue in The Next Eleven (N-11) countries. In this research, a moderating variable of regulatory quality was used. The data were obtained from the World Bank and analyzed using panel data regression. The dependent variable in this study was tax revenue, whereas the independent variables comprised the agricultural sector, the FDI, the agricultural sector moderated by regulatory quality, the FDI moderated by regulatory quality, and the regulatory quality. The results indicate that all independent variables simultaneously affect tax revenue. However, when investigating partially, FDI, the agricultural sector moderated by regulatory quality, and regulatory quality have a positive effect on tax revenue while FDI moderated by regulatory quality shows a negative effect on tax revenue. As for the agricultural variable, a significant effect on tax revenue was not shown. It is recommended that governments in N-11 countries focus on developing quality regulations in another sector,  particularly agriculture, and encourage foreign investments since these two aspects are proven to increase tax revenue.
Em busca da luz
Authors: De Moraes Marcos Antônio , Carlos  , Marcondes Costa Roberta , Godoi Calil Thiago , Ryngelblum Marcelo , Glauber Castro Francisco , Ronchi Raonna Caroline
Published: August 2023

O nível de religiosidade /espiritualidade na "Cracolândia", em São Paulo causa inquietação . Ao se aproximar das pessoas que usam drogas em trabalho de campo perspectiva da redução de danos, um assunto onipresente é Deus.
discurso da sexualidade e aspectos psicossociais das disfunções sexuais
Authors: Osawa Rafaela Naomi Takahashi , Icotte Luiz Guilherme Nunes
Published: August 2023

Considerando que a história da sexualidade está vinculada ao discurso que a ordena, este trabalho tem como proposta uma análisee problematização dos poderes discursivos e seus possíveis desdobramentos sobre a sexualidade dos sujeitos, relacionando-o comos aspectos biopsicossociais das chamadas “disfunções sexuais”, como vaginismo, dispareunia e desejo sexual hipoativo, entre outros. De acordo com Michael Foucault, a sociedade capitalista que se desenvolveu no século XVIII não reagiu ao sexo com uma recusa em reconhecê-lo, mas, por meio de um tabu disfarçado, instalou todo um aparelho para produzir discursos verdadeiros e normativos sobre ele. Isso ocorreu como se houvesse necessidade dessa produção de verdade, como se fosse essencial que o sexo se inscrevesse não somente numa economia do prazer, mas também num regime ordenado de saber. Assim, busca-se compreender de que forma esses discursos desencadeiam repressões e autorrepressões sexuais nos sujeitos e também por meio do discurso, buscar possibilidades de os sujeitos lidarem de formas menos repressivas com suas respectivas sexualidades ou assexualidades, olhando para tais questões não apenas como uma normativa, mas considerando o que os sujeitos podem e desejam.
Estratégias na implementação do Plano Parto
Authors: Catissi Giulia , Ribeiro Fabiana Souza , Bastos Silvia Helena , Lucena Fabiana Santos
Published: August 2023

O Plano de Parto é um documento previsto por lei que faz o planejamento para o parto, descrevendo desejos e escolhas da mulher,além de servir como estratégia para garantia de direitos, promover o empoderamento feminino e atuar no enfrentamento da violência obstétrica. Para avaliar a sua implementação no município de Franco da Rocha, foi realizado um estudo quanti-qualitativo, com descrição de oficina de Plano de Parto, desenvolvida de forma participativa; e a realização de pré e pós-testes utilizando questionários aplicados com os profissionais de saúde participantes dessa formação, considerando questões de violência obstétrica, Plano de Parto e direitos sexuais e reprodutivos e a própria dinâmica utilizada nesta implementação. Constatou-se que a rede de assistência deste município possui grande potencial de melhoria contínua, porém apresenta barreiras relacionadas à sua organização, estrutura, cultura e fatores comportamentais tanto de profissionais, quanto de usuários. Sugere-se que a implementação efetiva da estratégia do Plano de Parto seja realizada com pactuação do documento em âmbito administrativo da gestão e controle social, de modo a torná-lo uma diretriz de política de saúde regional, bem como a elaboração de um modelo específico adaptado às realidades contextuais do município.
What is the Normal Compression of Soil?
Authors: McDowell Glenn
Published: August 2023

It has long been widely accepted that the normal (plastic) compression of sand and clay are very similar: a linear relationship exists beyond some sort of yield point when voids ratio is plotted against the logarithm of applied stress - at least over one log cycle of stress. However the reason for this similarity in behaviour has not been exposed. We present some early thoughts for sand on the evolution of a fractal distribution of particle sizes as stress increases and particles break. Only recently have we been able to explain the normal compression line more clearly and to propose a new linear relationship in log voids ratio - log stress space. The approach recognises the role of the smallest grains, getting smaller and statistically stronger as a grading with a fractal number of 2.5 emerges. However many questions have remained unanswered: why should the fractal number be 2.5, what are the smallest particles (how small is small?) and what about the rest of critical state soil mechanics (peak strength, dilatancy, state boundary surface and so on)? And the important question as to why clay should behave macroscopically in the same way has remained unanswered. In this talk, using DEM we explain the micro mechanics of normal compression of sand, and propose a space-filling argument for why the fractal number should be 2.5. In addition we explain what we mean by the "smallest" particles (because newly formed dust doesn’t contribute to mechanical behaviour). We then introduce a simple attraction/repulsion model for clay platelets and show that a fractal distribution of macro particles evolves as stress increases in order to fill the void space. We believe this is the first time a unifying picture of soil appears to be emerging.
Repulsion and rotation: Penetrating granular matter near a wall
Authors: Altshuler Ernesto
Published: August 2023

How a solid object penetrates granular matter near boundaries has been rarely studied. In this seminar I will describe detailed experiments showing how a cylindrical object penetrates into a granular bed near a vertical wall. We find two kinds of motion: the intruder separates from the wall as it sinks, and rotates around its symmetry axis. The repulsion is thought to be caused by the asymmetrical loading of force chains, which are stronger between the object and the wall. The rotation is associated to the tangential friction between the grains and the intruder –a fact that has been neglected in previous research. We introduce simple phenomenological models to explain both motions, and DEM simulations to further explore the parameter space. Moreover, we experimentally show the analogy between the penetration of two intruders released side-by-side far from boundaries, and one intruder released near a vertical wall, which suggests the idea that the method of images might be useful in the field of granular matter.
Discovering gedy's of precursory failure in motion data
Authors: Tordesillas Antoinette
Published: August 2023

Advancing the basic science of granular failure is challenging, but so is translating these advances from the lab to the field. In Yoda's words, "Difficult to see; always in motion is the future." Could motion be the key? After all, what is measured in the field is motion (or deformation), not stress. Here we share lessons learned from data-driven characterization and modelling of failure across space and time scales from motion data. Attention will be paid to the common intrinsic structure of such data - across different spatial scales - be it formed by individual grain movements in a lab test or by ground motion in the field. We coined this generic dynamics "gedy’s". With the support of partners (e.g., industry and International Consortium on Landslides), we briefly discuss examples of gedy's in some catastrophic landslides and how they can be exploited in applications of AI in practical landslide risk assessment and decision-making.
Collisional Contact Charging in Granular Materials
Authors: Jaeger Heinrich M.
Published: August 2023

Collisional contact charging of sub-millimeter particles and the resulting clustering is important in circumstances ranging from the earliest stages of planet formation to aggregation of airborne pollutants to industrial powder processing. Even in systems comprised of grains of identical dielectric material, contact charging can generate large amounts of net positive or negative charge on individual particles, resulting in long-range electrostatic forces. Remarkably, rather fundamental aspects of contact charging, such as the type of the charge carriers or the nature of the charge transfer mechanism are still under debate. This webinar focuses on recent work where collision events between individual particles are tracked with high-speed video and the charge on single particles can be extracted. In freely falling granular streams we observe collide-and-capture events between charged particles and particle-by-particle aggregation into clusters. Size-dependent contact charging is found to produce a variety of charge-stabilized “granular molecules”, whose configurations can be modeled by taking many-body dielectric polarization effects into account. I will also introduce a new approach, based on ultrasonic levitation, for studying contact charging where the very same particles can be forced to undergo multiple head-on collisions. This method allows for measurements under a wide range of environmental conditions as well as applying an electric field, and its exquisite sensitivity makes it possible to determine the net charge transferred in a single contact event.
Polydispersity - implications for granular material behaviour and modelling challenges
Authors: O'Sullivan Catherine
Published: August 2023

A lot of studies in granular mechanics have restricted consideration to materials with a relatively narrow range of particle sizes. However engineers have long recognised that the range of sizes in a granular material significantly influences its mechanical behaviour. Quantifying the polydispersity, i.e. determining the particle size distribution, is one of the most basic characterizations we perform on granular materials. However, our understanding of how changes in the particle size distribution influence the mechanical behaviour of granular materials is incomplete. Recently generated DEM data provide a new perspective on how changes in the particle size distribution change the fabric, the distribution of stresses and stress wave propagation in polydisperse granular materials. Gap graded materials (i.e. materials with two distinct size fractions) have attracted a lot of interest in geomechanics over the past decade. Our DEM data indicate that some of the hypotheses that have emerged are not robust; for the concept of a transitional fines content is not supported by our data. Through these studies key challenges associated with using DEM to simulate polydisperse materials have emerged: large numbers of particles must be considered and the accuracy of the coarse grained approach often used in DEM-CFD modelling is compromised.
En el bicentenario de la muerte de Ruiz de Padrón. Una oportunidad para reconocer y perpetuar su legado
Authors:   Investigador independiente (España), Algueró Cuervo José Ignacio
Published: August 2023

A synthesis of the life course and the work of a very interesting character in the history of the Canary Islands is offered, especially during the first third of the s. XIX: Antonio José Ruiz de Padrón, a Gomeran priest, enlightened, who would defend in the Cortes of Cádiz some approaches, generaelly of a liberal nature, highlighting smong them his opinion on the Inquisition.
Un fragmento inédito de la reformación del licenciado Ortiz de Zárate en la isla de Tenerife. Aproximación a la problemática de las datas ignoradas
Authors:   Investigador independiente (España), Santana Rodríguez Lorenzo
Published: August 2023

We publish a hitherto unpublished fragment of the reform carried out in 1506 by the lawyer Ortíz de Zárate of the divisions of the recently conquered island of Tenerife. Using this we make a preliminary approach to the problem of the data for which there is no record in the books of those divisions which are kept in the archive of the Council (Concejo).
Entrevista a Ofelia Rey Castelao
Authors:   Universidade de Santiago de Compostela, Rey Castelao Ofelia
Published: August 2023

Ofelia Rey Castelao, Professor of Modern History at the University of Santiago de Compostela and winner of the Spanish National History Prize (2022), is one of the best-known researchers in Spain and has a notable international reputation. She is endorsed by her extensive dedication to teaching (since 1978), an extraordinary number of publications (more than 225 articles and collaborations in collective works and more than 20 books), the direction of 7 doctoral theses and more than 20 undergraduate theses, the coordination of 15 research projects, her experience as vice-president of the Spanish Foundation of Modern History and her outstanding role in a series of scientific journals.
Estado de la cuestión chilenizadora en el antiguo Tarapacá, 1883-1930
Authors:   Universidad Santo Tomás (Sede Arica-Chile), Aguilera Barraza René Patricio
Published: August 2023

In this article, he presents an x-ray on the scientific knowledge produced on the Chileanization process in the former Peruvian region of Tarapacá, during the first fifty years of Chilean administration in the conquered jurisdiction. The various perspectives that have addressed this issue are shown and concludes with a balance on the shortcomings and strengths that the generated scientific knowledge delivers regarding the Chileanization process in Tarapacá.
Historia y ciencias exactas: una relación problemática
Authors:   Universidad del País Vasco, Echevarría Bacigalupe Miguel Ángel
Published: August 2023

Since the Renaissance, a growing distance has been established between history and the exact sciences that has only been limited since about 1900. In this article, we will see in its broad lines what has happened since the so-called Scientific Revolution gave vigor to mathematics, physics or astronomy, compared to other disciplines more linked to the temporal dimension. Specifically, we will highlight the comparison between the exact sciences (or space sciences) and history (or science of time) from the 16th century to the present.
El método de reconstrucción de parroquias desarrollado por Maria Norberta Amorim
Authors:   Universidade do Minho (Portugal), Silva Fatima , Barbero Paula ,   Universidade de Santiago de Compostela, Marques Rachel ,   Instituto Federal de Educação, Ciência e Tecnologia Farroupilha (Brasil), Vaz Sofia ,   Universidade do Minho (Portugal)
Published: August 2023

Maria Norberta Amorim, a pioneer in Historical Demography in Portugal, since the 1970s developed and systematically applied the parish reconstruction method. Currently, her contribution is materialized in the National Genealogical Repository of Portugal (RGN), based in Casa de Sarmento (Guimarães). It is a central database, of free and open access, whose use allows systematize the information from parish registers between the 16th and 18th centuries.
Case and Project-Based Learning Lessons in Enhancing Science Process Skills
Authors: Del Rosario Khia , Chua Elisa
Published: August 2023

The purpose of this study was to determine the significant difference in the pre-assessment and post-assessment performance of the students as to their science process skills and to assess the feedback of case and project-based learning lessons in enhancing the science process skills of the Grade 9 Students. The study used the descriptive-experimental methods of research with selected 70 Grade 9 students as participants. In line with the findings of the study, the students’ pre-assessment performance revealed that they are “moving toward mastery” as to their basic science process skills and are at “low mastery” level as to their integrated science process skills while the post-assessment performance revealed “mastery” and “near mastery” levels as to their basic and integrated science process skills, respectively. Therefore, there is significant difference in the pre- assessment and post- assessment performance of the students as to their science process skills in terms of basic and integrated science process skills. Align with this, the respondents perceived case and project- based learning strategy as highly effective. Based on the conclusion laid, teachers may consider the use of lesson exemplar with case and project- based learning strategies as a mode of assessing and improving students’ science process skills.
WHEN BUMN SUBSIDIARIES BECOMES THE "ALTER EGO" OF THE STATE: ANALYSIS OF THE SUPREME COURT CIRCULAR LETTER NUMBER 10 OF 2020 (SEMA 10/2020) REGARDING THE CORRELATION BETWEEN "BUMN SUBSIDIARIES LOSS” AND “STATE LOSS”
Authors: D. Hutagaol Henry
Published: August 2023

There is a clear distinction between the legal character of the State and that of the Company. While the state’s purpose is to serve the public, a company is ultimately formed for the purpose of gaining Profit. The theories of legal entities and Corporate Law argue that the formation of a legal entity, especially a Limited Liability Company (PT) is intended to separate assets and liabilities between a Legal Entity (Company) and its Shareholders. If the shareholders (State) do not intend to segregate both assets and liabilities, the state does not need to establish a Company from the beginning. Since the issuance of Law 17/2003 on State Finances, the legal extent pertaining to state assets has become increasingly blurred, because Law 17/2003 states that "State assets that have been segregated remain within the scope of state finances". This regulation complicates the legal status of BUMN[1] assets. Furthermore, the wealth status of BUMN Subsidiaries (AP BUMN)[2] experiences the same issue. Hence, one question arises: are Segregated Assets (Paid up Capital Injection by BUMN) still considered assets of the state or are they fully owned by the Company? The Supreme Court (Mahkamah Agung/MA), as of 18 December 2020, issued SEMA[3] 10/2020. Therein, point 4 of the Summary of the Criminal Chamber outlines that "Losses arising from BUMN/BUMD subsidiaries whose capital is not sourced from the APBN/APBD or through capital injection by the BUMN/BUMD and does not receive/utilize state facilities, will not constitute a part of the State’s financial loss”. This adds to the uncertainty because, from a legal perspective, the Shareholder of an AP BUMN is the BUMN itself (and not the State), thus creating a legal correlation that extends to considering AP BUMN Loss as State Loss, and creates a legal uncertainty.
 
[1] BUMN (Badan Usaha Milik Negara) is State Owned Enterprises (SOE)
[2] AP BUMN (Anak Perusahaan BUMN) is the SOE Subsidiary Company
[3] SEMA (Surat Edaran Mahkamah Agung) is a Circular Letter (Administrative Policy) from Supreme Court to all courts in Indonesia.
Inflammation associated with sepsis and correlation with neural and cognitive disorders
Authors: Lima Lucilene , Blanco Bernardes Nicole , Izabel Viana Nayara , Santos Thalita Grazielly , Belfort Piantino Faria Camila
Published: August 2023

Sepsis is a serious disorder resulting from an unregulated response of the body to fight infections, considered the leading cause of death in intensive care units, especially in underdeveloped countries. The objective of the present study was to elaborate an integrative review on the general aspects of the mechanisms that cause sepsis and their correlation with neurodegenerative processes and cognitive alterations. For the scientific searches of this review, articles were selected from electronic databases: Scielo, PubMed, Medline, LILACS. The analysis of studies showed that cells and cytokines present in the exacerbated inflammatory process triggered by sepsis contribute to the occurrence of psychological and cognitive disorders.
RELAÇÃO ENTRE ATIVOS FISCAIS DIFERIDOS E RISCO DE AUDITORIA NOS BANCOS BRASILEIROS
Authors: Dantas José Alves , Espírito Santo Gabriela Souza , Kawamoto Carlos Tadao
Published: August 2023

O objetivo do estudo foi verificar se a relevância dos Ativos Fiscais Diferidos (AFD) na estrutura patrimonial dos bancos brasileiros é percebida como medida de risco de auditoria pelos auditores independentes, com impacto na remuneração profissional. A premissa considerada é que por serem permeados de subjetividade e por representarem parcela relevante do patrimônio dos bancos os AFD seriam considerados direcionadores do risco de auditoria. Os testes empíricos compreenderam a estimação de modelos com dados em painel, utilizando dados de 22 bancos listados na B3, entre 2009 e 2019, utilizando duas formas de mensuração dos honorários de auditoria: o valor nominal da remuneração em reais, medida pelo logaritmo natural; e o valor relativo, representado pela remuneração por unidade monetária de ativo auditado. Os resultados demonstraram relação positiva entre os AFD e a remuneração dos auditores independentes, tanto em termos nominais quanto relativos, confirmando assim a hipótese de que os AFD são percebidos como fator de risco pelos auditores independentes. As evidências empíricas reveladas pelo estudo: contribuem com o avanço da literatura que busca identificar as variáveis que influenciam na formação dos honorários da auditoria independente; preenchem lacuna relativa à forma pela qual a representatividade dos AFD é percebida pelos auditores; propiciam avanço na linha de pesquisa que se concentra em avaliar a relação entre o risco de auditoria e a remuneração dos auditores; e reforçam os indícios documentados na literatura de que a relevância dos AFD na indústria bancária é percebida como risco pelos agentes econômicos – nesse caso, foi documentado que os auditores se somam ao rol dos agentes com preocupação a respeito.
A Influência da Racionalidade Limitada na Institucionalização das Alterações Orçamentárias
Authors: Silva Alvaro Antônio da , Kinzler Édina Carine de Souza , Toigo Leandro Augusto , Soutes Dione Olesczuk
Published: August 2023

A pesquisa tem como objetivo buscar informações de como ocorre a influência da racionalidade limitada na institucionalização das alterações orçamentárias. Visa analisar como a racionalidade limitada, proposta por Bogt e Scapens (2018), acaba influenciando os gestores na tomada de decisão e nas escolhas orçamentárias.  O estudo se justifica pela contribuição que concerne o sentimento sobre a racionalidade limitada e sua influência nas alterações orçamentárias, possibilitando compreender a relação entre os dois. Trata-se de um estudo de caso único, descritivo e tem abordagem qualitativa. Foram realizados uma entrevista semiestruturada e questionários estruturados, estes por sua vez foram analisados pelo método de análise do discurso, sendo a pesquisa realizada em uma indústria situada no Oeste do Estado do Paraná, sendo fundada em 2006, e desde então vem se destacando no cenário nacional como importante beneficiadora de trigo. Os principais resultados demonstram que a Racionalidade Limitada é vista como um processo natural e é esperada a divergência de pensamentos e ideias entre os participantes da elaboração das alterações orçamentárias, que o elemento regra e rotinas estão diretamente interligados dentro do processo orçamentário, assim como os elementos, ações e institucionalização.
The Regulatory Landscape of Green Finance: An Improved Approach for Market Development
Authors:   Faculty of Information Systems and Computer Science, October 6th University, Cairo, Egypt, Abdel-aziem Ayman H. , Soliman Tamer H. M. ,   Faculty of Computers and Informatics, Zagazig University, Zagazig 44519, Sharqiyah, Egypt
Published: August 2023

Green finance has emerged as a pivotal solution to address environmental challenges and foster sustainable development. This paper explores the regulatory landscape of green finance, focusing on the opportunities it presents and the barriers that hinder its market development. The paper begins with an introduction to the significance of green finance and its role in achieving environmental sustainability. It then provides an overview of green finance, including its definition, scope, and key stakeholders. An improved regulatory approach for green finance is thoroughly presented, covering global initiatives, national and regional policies, and the roles of key regulatory bodies. Next, we delve into the opportunities within the regulatory landscape, such as incentives, policy frameworks, and supportive measures for green financial products. However, challenges arise, including regulatory gaps, lack of standardized definitions, and legal risks for green investments. Case studies illustrate successful regulatory models, while highlighting the challenges faced by specific countries or regions. Finally, we offer a set of recommendations to strengthen regulatory frameworks, enhance transparency and disclosure requirements, and promote international cooperation and knowledge sharing, thus advancing the transformative potential of green finance.
Bibliographic analysis: Teaching with social media tools
Authors:   Tashkent state university of Economics, Uzbekistan, Avezovna Hojiyeva Iroda
Published: August 2023

This bibliographic analysis explores the use of social media tools in education and their impact on teaching and learning experiences. The analysis reviews research literature to provide evidence of the positive effects of social media tools on various aspects of education, including student engagement, critical thinking skills, academic achievement, and learning outcomes. YouTube videos are highlighted as particularly effective in promoting critical thinking skills and improving students' comprehension and retention of information. Additionally, social media platforms like Facebook are discussed as effective learning management systems, facilitating communication and collaboration among students and teachers. The flipped classroom model, which incorporates social media tools, is also examined for its positive effects on student learning. However, the successful integration of social media tools in education depends on factors such as instructional design, teacher training, and copyright considerations. Further research is needed to explore the long-term effects and potential challenges associated with the use of social media tools in education. Overall, this analysis emphasizes the opportunities that social media tools offer educators to enhance teaching and learning experiences, promote student engagement and collaboration, and improve learning outcomes. It underscores the importance for educators to stay informed about the latest research and best practices in utilizing social media tools effectively in educational settings as technology continues to evolve.
Towards Sustainable Supply Chain Management: A MCDM Framework
Authors:   Decision Support Department, Faculty of Computers and Informatics Zagazig University, Zagazig, 44519, Egypt, Ahmed Zenat ,   Decision Support Department, Faculty of Computers and Informatics Zagazig University, Zagazig, 44519, Egypt,   Decision Support Department, Faculty of Computers and Informatics Zagazig University, Zagazig, 44519, Egypt, Abdel-Gawad Amal F. Abdel , Ismail Mahmoud M.
Published: August 2023

This paper proposes a novel Multi-Criteria Decision Making (MCDM) framework for sustainable supply chain management. The framework addresses the challenges of evaluating and selecting suppliers based on sustainability criteria, optimizing logistics operations, and making sustainable decisions within the supply chain. Through a comprehensive case study, the effectiveness of the proposed framework is demonstrated. The results show that the framework provides a structured and systematic approach for evaluating supplier sustainability performance and supporting decision-making. The framework integrates established MCDM techniques, such as Analytic Hierarchy Process (AHP) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS), while accommodating the unique requirements of supply chain sustainability. The findings highlight the advantages of the proposed framework, including its ability to handle uncertainties, incorporate multiple criteria, and facilitate informed decision-making for sustainable supply chain management.
A Note on the Maximum Circle Inverses of Lines in the Maximum Plane
Authors: EKMEKÇİ Süheyla
Published: August 2023

In this study, the images of lines under inversion in maximum circle are analytically examined. It is observed that the image of line not passing through the center of the inversion is not a maximum circle, but the closed curve containing at least one parabola arc. Some properties regarding the images of lines are introduced. Then, the images of line segments are examined according to the positions of their end points . In addition, it is seen that the inversion in maximum circle transforms the pencil of parallel lines (except line passing the center) to the set of the closed curves passing the center of inversion. Also, the images of the concurrent lines under inversion with respect to a maximum circle are considered and the results are presented.
Investigation of Chloride Anion Binding Properties of Glipizide Drug
Authors: MERT Serap
Published: August 2023

This study addresses the anion binding property of Glipizide (GLP), an oral antidiabetic a second-generation drug member of the sulphonylurea (SU) family. GLP effectively interacts with Cl- anion according to 1H-NMR spectroscopic titrations of successive tetrabutylammonium chloride (TBACl) in deuterated chloroform (CDCl3) and dimethyl sulfoxide (d6-DMSO). Upon the addition of TBACl, the change in chemical shift was observed for both N-H protons of SU in CDCl3, whereas it causes a difference in the shift of only one of N-H proton in SU in d6-DMSO. In addition, the data obtained from 1H-NMR spectroscopic titrations was analyzed by DynaFit program to calculate the binding constant (Ka) value between GLP and Cl- anion. It was found that GLP binds Cl- anion in CDCl3 with higher affinity (Ka=77.37 M-1, Fitplot for N-Hh proton at δ=6.47 ppm) than in d6-DMSO (Ka=38.53 M-1, Fitplot for N-Hh proton at δ=6.32 ppm).
PERANCANGAN ART CENTER DENGAN PENDEKATAN OLAH DESAIN ARSITEKTUR PUSAKA DI KAWASAN BERSEJARAH KOTA MEDAN
Authors: Rahmi Najli Eka , Utami Wahyu
Published: August 2023

Kota Medan mempunyai beberapa kawasan yang mampu menceritakan perkembangan fisik kotanya, salah satunya Kawasan Kesawan dengan deretan bangunan lama.  Daya tarik yang tidak bisa dilepaskan dari gaya arsitektur bangunan kolonialnya serta letak startegis di pusat kota. Namun beberapa bangunan tidak optimal dikelola dan dimanfaatkan, salah satunya adalah bangunan yang dulunya merupakan Gedung Warenhuis.  Setidaknya sampai tahun 2021, kerusakan masih banyak terlihat dari bentukan fisiknya. Bangunan tersebut mempunyai gaya dan detail yang menarik, lokasi bangunan berada disudut mempunyai keuntungan untuk fungsi yang mempunyai nilai sosial budaya dan ekonomis, mengingat Kota Medan mempunyai nilai sejarah yang tinggi serta terkenal dengan kekayaan seninya. Berdasarkan potensi serta kajian teoritis tentang pelestarian, dibutuhkan olah desain tapak dan bangunan eks Warenhuis dan Borsumij untuk adaptasi bangunan agar menjadi optimal dalam pengelolaan dan penggunaannya. Tujuan dari perancangan Art Center untuk menyediakan ruang bagi masyarakat dalam mempelajari dan mempertunjukkan bidang kesenian yang dimiliki Kota Medan, serta melestarikan bangunan cagar budaya sebagai identitas kawasan. Metode yang digunakan pada olah desain gedung Warenhuis adalah EBD (evidence-based design). EBD dilaksanakan dengan membandingkan data yang ada serta praktik desain lapangan, lalu dianalisis kembali agar mengumpulkan bukti ilmiah yang kemudian digunakan dalam desain. Pada tulisan ini lebih difokuskan pada tahapan pengkajian potensi bangunan serta deskripsi awal penzoningan berdasarkan kegiatan.
Phenotypic and biochemical characterisation and pathogenicity assessment on Galleria mellonella L. (Lepidoptera: Pyralidae) of symbionts of the entomopathogenic nematode Heterorhabditis amazonensis Andalo et al., 2006
Authors: Guide Bruna Aparecida , Alves Viviane Sandra , França Emanuele Julio Galvão de , Fernandes Thiago Augusto Paes , Andrade Nathália Costalonga , Neves Pedro Manuel Oliveira Janeiro
Published: August 2023

The objective of this study was to describe phenotypically and biochemically the symbiotic bacteria associated with three populations of Heterorhabditis amazonensis Andalo et al., 2006 (isolates: UEL-n 01, UEL-n 07, and UEL-n 08) and evaluate their pathogenicity on Galleria mellonella L. (Lepidoptera: Pyralidae) larvae. Bacteria were isolated by maceration of infective juveniles (IJs) and grown in culture medium (NBTA and MacConkey). The characterization of the bacteria was evaluated by employing motility test and biochemical tests like Gram staining, lipase activity, protease, and lecithinase. The production of antibiotics and bioluminescence was also evaluated. The pathogenicity was evaluated on the last instar larvae of G. mellonella at a concentration of 104 cells/mL. The bacteria from the three entomopathogenic nematodes isolates were positive for all biochemical tests except for lecithinase, and have presented bioluminescence when subjected to ultraviolet light, indicating that they belong to the genus Photorhabdus sp. Both were pathogenic to G. mellonella larvae causing 93.3 to 100.0% mortality.
Toque de recolher para conter a Pandemia da COVID-19:
Authors: Delgado Joedson de Souza , Basso Ana Paula
Published: August 2023

A covid-19 foi declarada pandemia pela Organização Mundial da Saúde na condição de emergência em saúde pública de importância internacional. Medidas sanitárias restritivas tomadas pelos entes federados para prevenir a propagação da epidemia nacional mudou o estilo de vida, em especial os decretos de toque de recolher prevendo punibilidade de natureza administrativa e penal. Nesse contexto, o artigo analisa o conceito de toque de recolher no cenário pandêmico da covid-19, bem como, o escopo, a natureza jurídica, a legalidade, os efeitos jurídicos sobre os direitos e liberdades fundamentais e o controle judicial. A metodologia jurídico-descritiva contribui para as discussões sobre o Estado faça os necessários regramentos de forma a garantir as condições, âmbito e exceções dessa medida sejam previsíveis equacionando dentro do possível a livre locomoção e a saúde da população.
Effects of E-Learning on Colleges of Education Tutors: A Case Study on Nusrat Jahan Ahmadiyya College of Education and Mccoy College of Education
Authors: Akwensi Vincent Kofi , Boakye John Asibuo
Published: August 2023

E-Learning is an electronic technology to access any educational format curriculum in Ghana or any part of the world outside of a physical or traditional classroom. Official Public Service Announcement on Coronavirus from the World Health Organization (WHO) has led to the improvement of our educational system in the whole wide world and Ghana as a country. In an attempt to contain and control the spread of the virus, the President instituted social distancing protocols and directed the closure of schools on the 16th of March 2020. To ensure the continuity of teaching and learning, the president of the Republic of Ghana directed the Ministry of Education and the Ministry of Communication to ensure that they roll out distance and remote learning programmes for all students. The aim of the study was to assess the effects of e-learning on the Colleges of Education Tutors using the Nusrat Jahan Ahmadiyya and Mccoy College of Education as case studies. A total of 100 tutors were recruited for the study. The study found that the time allocated for eLearning is not enough, the nature of accessible programming for students’ learning is not effective and there is no enough demonstration during e-lessons. Also, the study revealed that the course contents are based on the outline provided. The study also revealed that, to solve the challenges, ensuring a friendly user interface will help solve the challenges in e-learning, and tutors may start using e-learning with the assistance of their associates. Also, ICT courses should be made compulsory for tutors to undertake them. The study concludes among others that the time allocated for eLearning is not enough due to the demand of the course outline. The study therefore recommends among others that there is the need for innovative teaching strategies, course design specific to online education, and the development of good online teaching skills by tutors and these are significant components of quality and effective online education.
The effects of patient-controlled analgesia (maternal fever, interleukin 6 and interleukin 8) applied intravenously and epidurally in labor analgesia
Authors: Kizilates Esra , Onuk Zinet , Kizilates Ali , Osma Selcan , Inanoglu Kerem , Eyigor Mete , Gur Nilgun , Sugur Tayfun
Published: August 2023

The aim of this study was to compare maternal fever, interleukin-6 (IL-6), and interleukin-8 (IL-8) levels among women who were administered either epidural or intravenous labor analgesia. The study included 30 pregnant women who had applied to the Gynecology & Obstetrics Clinics of Antalya Training and Research Hospital to have normal delivery. Patients were randomized to receive either epidural (Group I) or intravenous (Group II) analgesia. In both groups before analgesia and after the termination of labor, 5 ml blood was taken into yellow-cap gel tubes, which were centrifuged at 4100 rpm for 10 minutes. Sera were stored in 1-ml Eppendorf tubes at -800C. Serum IL-6 and IL-8 levels were measured with Human IL-6-PicoKine ELISA kit with a control vial and Human IL-8-PicoKine ELISA. The temperature was followed throughout the labor period. No patient in either group had a temperature above 380C during the labor period. Both groups showed significant increases in post-delivery IL-6 levels compared to pre-delivery levels (p<0.05). Post-delivery IL-8 levels were also raised in both groups, albeit statistically significant merely in Group II (p<0.05). Pre-delivery IL-6 level in Group 1 was significantly higher than that of Group II (p<0.05). Group I and Group II did not differ in terms of post-delivery IL-6 levels (p>0.05). Both the pre-delivery and post-delivery IL-8 level of Group I was significantly elevated compared with those of Group II (p<0.05). The difference between pre-and post-delivery IL-6 and IL-8 levels of both groups was found to be similar (p>0.05). While more markedly in epidural analgesia group, IL-6 and IL-8, which were among the cytokines released during normal delivery, exhibited elevations in pregnant women who were administered either epidural or intravenous analgesia. It implies no alteration to occur in cellular immune response by the analgesia method used in normal delivery.