bluuebunny/crossref_metadata_2025 huggingface dataset:
Incorporating an Environmental Management Plan in Water Utilities Management Systems to Reduce Water Loss; Case of Non-Revenue Water in Kisumu City, Kenya
Authors: Onyango T. A. , Okeyo-Owuor J. B. , Odinde D. N.
Published: October 2022

One of the biggest issues facing water utilities is the water loss experienced during the distribution process. This study sought to examine water distribution process in Kisumu and formulate an Environmental Management Plan (EMP) to minimize water loss and mitigate their negative environmental impacts. A qualitative research approach and a case study research design were employed where 25 participants from Kisumu Water and Sanitation Company (KIWASCO) were interviewed in a Focus Group Discussion (FGD). Content analysis of the data collected indicated that water quality and quantity were greatly affected by water loss and the problems associated with them included water pollution due to introduction of contaminants when leakages or pipe bursts occur and water scarcity where the water utility was unable to make up for the amount of water lost. Water abstraction technique was also identified as a vital factor that determines how much water is lost even before it gets into the distribution system. Land/soil, socioeconomic and political environment were also some of the factors identified as they form the backbone of a functional EMP. The research concluded that as much as KIWASCO has a strategic plan to minimize these water losses, the goal entirely focuses on doing so for economic gains and not to address the associated negative environmental impacts hence the recommendation that there is need to incorporate an EMP in their management systems that will not only ensure high revenue generation but also guarantee the conservation of the said water resource to achieve environmental excellence.
Plastic Waste Generation and Management in Thoi Lai District, Can Tho City, Vietnam
Authors: Hong Tran Thi Kim , Ngoc Le Thi Hong , Giao Nguyen Thanh
Published: October 2022

The objective of this study was to assess the current situation of generation and management of plastic waste in Thoi Lai district, Can Tho city, Vietnam through collecting domestic solid waste samples from 30 households and interviewing 150 households using questionaires. The results showed that the average amount of domestic solid waste was 0.3 kg/person/day, in which the plastic waste accounted for 11.7% with generation rate of 0.035 kg/person/day. Shopping bags were dominant accounting for 34.7%, single-use plastic products accounting for 18.5% and food packaging plastic bags accounting for 9.51%. The generation rates of domestic solid waste and plastic waste had positive correlation with household’s size and income. In addition, the rate of plastic waste generation also appeared to have a relationship with the characteristics of the study area. Plastic waste has not been classified but it is mixed with other domestic solid waste. Knowledge of plastic waste impact has not been widely propagated in the community. Therefore, appropriate measures should be implemented to reduce municipal waste and plastic wastes.
Process Simulation and Optimization of Biodiesel Production from Algae Biomass
Authors: Akinboboye O. , Ogbeide S. E.
Published: October 2022

There is need to further examine optimization of biodiesel production from renewable sources. In this study, we report the optimization of biodiesel produced from microalgae biomass using the CHEMCAD process simulator. Results show that the overall molar flow and energy was calculated to be 7.010kmoles/h and -4936.5MJ/h respectively. And also the liquid viscosity of the microalgae oil is greater than that of the biodiesel produced.
First record of Cinereous Vulture Aegypius monachus in Valmiki Tiger Reserve, Bihar, India.
Authors: Mall Ambrish K. , Roy H. K. , Singh Surendra , Gupta Prabhat K. , Jena Jyotirmay
Published: October 2022

No abstract.
Book Review: Haikya the Hyaena Friend
Authors: Mundy Peter J.
Published: October 2022

No abstract.
Thesis Abstract
Authors: Morant J Etxebarria
Published: October 2022

No abstract.
Compression of Hyper Spectral Images using Tensor Decomposition Methods
Authors: Sucharitha B. , Sheela Dr. K. Anitha
Published: October 2022

Tensor decomposition methods have beenrecently identified as an effective approach for compressing high-dimensional data. Tensors have a wide range of applications in numerical linear algebra, chemo metrics, data mining, signal processing, statics, and data mining and machine learning. Due to the huge amount of information that the hyper spectral images carry, they require more memory to store, process and send. We need to compress the hyper spectral images in order to reduce storage and processing costs. Tensor decomposition techniques can be used to compress the hyper spectral data. The primary objective of this work is to utilize tensor decomposition methods to compress the hyper spectral images. This paper explores three types of tensor decompositions: Tucker Decomposition (TD_ALS), CANDECOMP/PARAFAC (CP) and Tucker_HOSVD (Higher order singular value Decomposition) and comparison of these methods experimented on two real hyper spectral images: the Salinas image (512 x 217 x 224) and Indian Pines corrected (145 x 145 x 200). The PSNR and SSIM are used to evaluate how well these techniques work. When compared to the iterative approximation methods employed in the CP and Tucker_ALS methods, the Tucker_HOSVD method decomposes the hyper spectral image into core and component matrices more quickly. According to experimental analysis, Tucker HOSVD's reconstruction of the image preserves image quality while having a higher compression ratio than the other two techniques.
Penerapan Kurikulum 2013 di Madrasah Ibtidaiyah Walisongo Kranji 01 Pekalongan
Authors: Mulyani Tri , Kartikawati Adhisa , Fadhilah Maulida Nur , Annur Aan Fadia
Published: October 2022

The curriculum is the totality of activities designed by schools to provide various experiences for students, both inside and outside the classroom. The curriculum is not only synonymous with subject matter, but all activities designed by schools to develop students' self-capacity are also included in the curriculum. Education is a human process that must be developed according to human needs. Human needs always develop all the time along with the rapidly changing times. Madrasah Ibtidaiyah (MI) 01 Kranji is an Islamic educational institution that is sensitive to the special needs of the surrounding community. This institution responds to community needs by developing a leadership curriculum. The curriculum is an answer to the needs of people who are concerned about the condition of youth who do not have leadership characteristics such as responsibility, discipline, courage, honesty and cooperation. This study seeks to reveal the curriculum model that was applied and developed by MI Walisongo 01 Kranji. The research method that the author uses is descriptive qualitative using data collection techniques, interviews, documentation, and observation.
MICROBIOLOGICAL QUALITY OF LEAFY GREEN VEGETABLES GROWN IN THE TOLUCA VALLEY
Authors: Gutiérrez Ibáñez Ana Tarin , Ocaña-de Jesús Rosa Laura , Rojas-Puebla Itzel Rojas-Puebla , Sánchez-Pale Jesús Ricardo , García-Saucedo Pedro Antonio , Bernal-Martínez Luz Raquel
Published: October 2022

The intake of fresh fruits and vegetables has increased in recent years, as have outbreaks of foodborne illnesses associated with these products. The risk of microbiological hazards in vegetables can occur from the field to the table. The main sources of contamination are agricultural soil and irrigation water, which can affect product quality and be a reservoir of foodborne pathogenic bacteria. This research analysed the microbiological quality of green leafy vegetable crops: spinach (Spinacia oleracea L.), lettuce (Lactuca sativa L.) and coriander (Coriandrum sativum L.), grown in the valley of Toluca. The presence of microorganisms indicating microbiological contamination (mesophilic bacteria, total coliforms, faecal coliforms and Escherichia coli, Salmonella and Listeria) was evaluated in plants, water and soil. Sampling, processing, isolation and bacterial identification were performed in accordance with Mexican Official Standards and the FDA Bacteriological Analytical Manual. The recovered bacteria were subjected to biochemical tests, serotyping and PCR. Microbial counts were present in 100 % of the samples tested. The spinach culture had higher recovery of mesophilic bacteria and total coliforms, while the lettuce culture presented higher values for the faecal coliform group. The results indicated higher microbiological contamination in water and soil > 250 CFU for mesophilic bacteria, total coliforms and faecal coliforms, respectively. The microbiological counts of the three cultures were found within the maximum limits established by Mexican regulations. However, the presence of faecal coliforms, which included E. coli bacteria of serotype O105 ab flagellar, compromises the quality of the product and poses a risk to the health of the consumer.
Motifs and Colours of Endek Ikat Weaving
Authors:   Faculty of Humanities, Udayana University, Bali Indonesia, Sukarini Ni Wayan
Published: October 2022

This research analyzes the motif and colour of endek as one of the Balinese traditional ikat weaving cloth (ikat in Indonesian Language means bind). Endek is produced by tying strands of thread using a non-machine traditional equipment. The methods used for data collection are observation and in-depth interview. The analysis focuses on the meaning represented on each varied motif and colour. Semantic and Semiotic theories are applied for analysing the meaning of endek motif and colour. Results of the analysis showed that unique and specific motif and colour of endek ikat weaving represented the meaning of appreciating nature, culture, and philosophy. The varied motif and colour can not be argued as the belonging to a certain region in Bali because the various existed motif and colour refer to the same sources like the universe, Hindu Religion, tradition, and culture. The variety of endek motif and colour cannot neither be recognized as the belonging to a certain designer nor industry. It is because of the motif and colour creation is strongly influenced by how creative an ikat weaving designer is by utilizing the available sources that he or she refers to. Motif and colour creativity of endek ikat weaving is influenced each other among the designer so that there is not any typical motif and colour belongs to a certain ikat weaving industry or region in the meantime imitating activities often occur.
AN EMPIRICAL STUDY ON CORPORATE GOVERNANCE AND FINANCIAL REPORTING QUALITY? EVIDENCE FROM LISTED ENTITIES IN SRI LANKA
Authors: NT Amarasekara , YM Hewage
Published: October 2022

The concept of Corporate Governance (CG) has become a contemporary focus in both accounting and finance arenas .This plays a vital role, especially in the process of assuring financial reporting quality (FRQ). The purpose of this paper is to investigate the relationship between selected CG characteristics and the level of FRQ in Sri Lanka. The study was carried out using secondary data obtained through published annual reports from 209 companies listed in the Colombo Stock Exchange (CSE) during 2017 to 2020 including 836 firm year observations. Six selected CG characteristics (Board Size, Board Independence, CEO Duality, Audit Committee Size, Audit Committee Independence, and Audit Committee Accounting Expertise) and the level of FRQ has been evaluated by absolute value of discretionary accruals (ADA) using Panel linear regression analysis. It was found that, a significant positive relationship between the audit committee accounting expertise and FRQ, while a significant negative relationship was found between Board Size and FRQ. However the other remaining CG characteristics were not significantly influenced on the level of FRQ. Overall, this analysis highlights the importance of having a comparatively smaller board size and composition the members in the audit committee with financial and accounting background to enhance FRQ and transparency. The findings of this study expect to have a significant policy implication for policy makers and regulators in terms of formulating strategies and policies on CG best practices in Sri Lanka. Similarly, the entities should promote smaller board size and recruiting, especially majority of independent nonexecutive directors with sufficient accounting skills and financial experience with the aim of curtailing the adverse earnings management practices to improve FRQ.
IMPACT OF YEARS OF SCHOOLING AND EXPERIENCE ON THE INCOME LEVEL OF THE EMPLOYEES USING THE MINCER EARNING FUNCTION: SPECIAL REFERENCE TO MALLAWAPITIYA DIVISIONAL SECRETARIAT
Authors: Waseema MNF
Published: October 2022

This earning function is useful as an explanation of historical developments of wage differentials. This study aimed to find the relationship between the income and education and experience. In the most widely used version of Mincer’s “human capital earnings function”, log earnings are modelled as the sum of a linear function of years of education and a quadratic function of years of potential experience. According to the model, there is positive and significant relationship between the years of education and income. Hence, if the years of education increases by the year income will increase by the 0.114%. Even though, years of experience related with the income significantly and negatively. Therefore, this study suggests that if the year of education increases, that will lead to higher earning of the individual and to improve the national income of the country.
Presencia del Grisón Galictis vittata (Carnivora, Mustelidae) en el Valle de Aburrá y ampliación de su rango altitudinal
Authors: González-Salgado Carlos , Burbano-Salazar Jonnathan , Sánchez-Londoño Juan David , Gutierrez-Henao Agustín
Published: October 2022

Reportamos la presencia del Grisón (Galictis vittata) en la región del Valle de Aburrá (Antioquia, Colombia). Uno de los registros corresponde a la localidad más alta conocida para esta especie (2.510 msnm), lo cual a es novedoso ya que el Grisón suele ser una especie reportada principalmente para zonas de tierras bajas. Estos registros, como otros reportados en la literatura recientemente aumentan el conocimiento sobre la distribución altitudinal del Grisón, pero a su vez generan inquietudes sobre procesos que potencialmente pueden estar afectando su distribución como el cambio climático y la transformación de su hábitat en zonas bajas.
CORPORATE GOVERNANCE AND ORGANIZATIONAL PERFORMANCE OF KENYA FOREST SERVICE IN NAIROBI CITY COUNTY
Authors: Kibuthu Rahab , Kimencu Linda
Published: October 2022

Purpose: The objective was to determine the effect of corporate governance and organizational performance of Kenya forest service in Nairobi City County

Methodology: The survey adopted stratified sampling and employed questionnaires to collect data from a sample of 166 managerial level staff working at the Kenya Forest Service (KFS) Headquarters’ Office at Karura in Nairobi City County. Descriptive and inferential statistical models were employed to analyze, describe, and infer deduction and conclusion from the research findings. Correlation matrix and regressions models were employed to analyze data collected, and describe the research findings in reference to the variables under examination.

Findings: The study findings showed that board composition, board independence, board size and board audit committee have an advantageous and significant influence on the iperformance of an organization.

Unique contribution to Theory, Practice and Policy: The study recommends that, qthe qKFS qmanagement should qensure more qboard members are qappointed externally to enhance board efficiency and organization iperformance. Additionally, KFS management should increase the number of board members with non-executive status to increase board independence within the organization. The survey findings established that, small boards are preferable to large boards in influencing organization iperformance positively. The study recommends that, sKFS management should design an effective system to identify its ideal board size to promote iperformance.
Influence of Project Initiation on Completion of United Nations Joint Programme on Local Governance Road Rehabilitation Projects
Authors: Karuri Solomon , Karanja Ann
Published: October 2022

Purpose: The purpose of this study was to examine the influence of project initiation on completion of United Nations Joint Programme on Local Governance road rehabilitation projects.

Methodology: This research study adopted a descriptive cross-sectional survey design. The target population was 250 staff working at UNJPLG road rehabilitation projects. The study population included project engineers, clerk of works, project managers, contractors, supervisors, community leaders, and donors making total of 250 respondents. The research study embraced stratified random sampling method and a sample size of 154 respondents was obtained using the Yamane (1967) formula. The study further used structured questionnaires which consisted of both open-ended and closed-ended questions to collect data from the selected respondents. A pilot study was also conducted to test the validity and reliability of the questionnaires. After data was collected, it was examined for efficiency, clarity and clearness. Coding was done on the basis of the place of the participants. Measurable information was evaluated utilizing Statistical Package for Social Sciences (SPSS Version 21) for Microsoft home windows that included detailed and inferential analysis. Data was presented using chart, frequency tables and pie charts.

Findings: The study established that project initiation had a significant influence on completion of road rehabilitation projects by United Nations Joint Programme on Local Governance. Findings indicate that the benefits of the road rehabilitation projects are effectively provided by United Nations Joint Programme on Local Governance which enhances their completion. Moreover, the purpose and objectives of road rehabilitation projects are well outlined by United Nations Joint Programme on Local Governance which improves completion of the road rehabilitation projects.

Unique Contribution to Theory, Practice and Policy: United Nations Joint Programme on Local Governance should effectively engage key stakeholders during the scoping stage of any future road rehabilitation projects. The organization should also ensure that all key stakeholders including employees are consulted and involved in drafting any project plan. This is expected to enhance buy-in and reduce resistance during the changes that will take place in the implementation phase. The United Nations Joint Programme on Local Governance should ensure that control procedures are put into place to certify that all activities are monitored as execution progresses. The theories used, that is Stakeholder theory and the Theory of Reasoned Actions were found applicable to this study and can be used by other scholars in studies related to the research topic.
Analysis of Pork DNA in Processed Meat by Polymerase Chain Reaction
Authors: Mustika Meilinda , Misfadhila Sestry , Rusdi Rusdi , Febriyanti Febriyanti , Novtalia Finda
Published: October 2022

Meatballs and kebabs are processed meat in great demand by the public, made from beef, chicken, or lamb. PCR is an enzymatic method for amplifying DNA in vitro. This study aims to determine whether pork DNA in meatballs and kebabs is analyzed using the PCR method. Sampling was conducted at three meatball outlets and three kebab outlets selected by simple random sampling. The research phase includes the isolation and purification of DNA samples and positive control (pork) using cytochrome b primer and amplification using electrophoresis. The results showed that from the three samples of meatballs, all were positive for pork DNA and from the three samples of kebabs, there was one positive sample containing pork DNA marked with the same band as the positive control (pork) at 132 bp. Therefore, it can be concluded from the six samples of processed meat examined that four samples were positive for pork DNA.
THE REQUIREMENTS AND MECHANISM FOR THE IMPLEMENTATION OF THE PRINCIPLE OF INDEPENDENCE BETWEEN JUDICIAL AND LEGISLATIVE JURISDICTIONS IN PRIVATE INTERNATIONAL LAW
Authors: AL-DULAIMI Rana Sadaq Shihab , AL-HAMDANI Raad Miqdad Mahmoud
Published: October 2022

This research deals with the issue of the principle of independence between the judicial and legislative competencies, which was necessitated by considerations of coexistence between laws and permitting the application of foreign laws before national courts. Collectively, it represented the most certain facts in private international law, which is that this principle is considered as the basis for this branch of law, and it is also one of the distinguishing marks of the article of private international law.The jurisprudential justifications for this principle closely touch the justifications for resorting to foreign laws, and the conflict rule is the means by which this principle resorts to reach a state of separation or independence between the two specialists, and since this rule is a legal rule in the proper sense whose task is to determine the applicable law, it does not It differs in its general purpose from any rule of national law that separates the conflict to emphasize the stability of relations between individuals.
Capacidades estatales y políticas públicas. Una propuesta para el abordaje de las políticas agropecuarias en la Argentina contemporánea (1991-2011).
Authors: Lattuada Mario , Nogueira María
Published: October 2022

El objetivo de este trabajo consiste en recuperar el término “capacidades estatales” como herramienta para el análisis de políticas públicas pero, además, introducirlo como una alternativa de abordaje de la gestión de un tipo de políticas en particular: aquellas vinculadas al sector agropecuario en general y al desarrollo rural en particular. En este sentido, tales capacidades se relacionan con la posibilidad que tiene el Estado de investir –a través de sus distintas manifestaciones – tres atributos centrales: eficacia, eficiencia y sustentabilidad de sus acciones. A su vez, no necesariamente las capacidades estatales coinciden con las capacidades de gobierno, es decir, aquellas de corte temporal y no estructural de la institucionalidad prevista por aquél. De esta forma, interesa revisar y explorar el uso teórico del término “capacidades estatales” y, en particular, su recuperación en el análisis de la gestión de políticas para el sector agropecuario a nivel nacional en el período 1991-2011. Dicho período coincide con un contexto de reformas de intensidad al interior del Estado nacional que contribuyen a generar modelos alternativos de institucionalidad sectorial acorde a los diferentes paradigmas políticos que predominaron en uno u otro momento.
Los paisajes agrícolas, forestales y ganaderos: una herencia histórica (1850-2000)
Authors: Tello Enric , Padró Roc , Font Carme , Marull Joan
Published: October 2022

Los paisajes agrarios tradicionales en mosaico, que tanto apreciaba el ecólogo catalán Ramón Margalef por su capacidad de acoger biodiversidad, eran resultado de la energía y la información movidas por el trabajo campesino. Con la industrialización de la agricultura y el abandono de una gestión integrada del territorio, esos mosaicos agroforestales y ganaderos se están desvaneciendo. La pérdida de esta importante herencia biocultural pone en riesgo los servicios ecosistémicos claves que se necesitan en un mundo sometido a un cambio ambiental global incierto.
Promesas incumplidas: hidroenergía y desarrollo agrario regional en la norpatagonia argentina
Authors: Bandieri Susana , Blanco Graciela
Published: October 2022

Los antecedentes históricos con respecto a las diversas posibilidades de aprovechamiento de la cuenca norpatagónica –el río Negro y sus afluentes, los ríos Limay y Neuquén- se remontan a fines del siglo XIX y comienzos del XX, cuando se planteó por primera vez el interés por la puesta en valor de las  posibilidades energéticas de la misma y, paralelamente, por la realización de obras para la regulación de sus cursos de agua y su utilización con fines de riego y desarrollo agrario e industrial. Diversos proyectos se elaboraron a tales fines en distintas etapas históricas, muchas veces frustrados por la forzada interrupción de los procesos democráticos en el país. Finalmente, la puesta en marcha de la empresa pública Hidronor -Hidroeléctrica Norpatagónica S.A.- en el año 1968, incentivó en la región una serie de expectativas, frustradas por cierto, con respecto al rol que la empresa podía desempeñar en el desarrollo regional por encima de sus funciones específicas de producción hidroenergética. Tales expectativas de la sociedad local y las respuestas de los distintos gobiernos, son el tema central de este artículo.
A Reforma Agrária Peruana: Uma Experiência Radical sob controle Militar (1962-1993
Authors: Vazelesk Ribeiro Vanderlei
Published: October 2022

Neste trabalho discutiremos a breves traçoso processo de reforma agrária peruana. Começamos enfocando a luta por sua realização desencadeada por movimentos campesinos. Posteriormente analisa-se a realização da reforma sob regime militar, pensando suas tensões internas e contradições.
Herança digital: comentário à decisão do TJ/SP sobre o caso do Facebook
Authors: Nunes Fritz Karina Cristina
Published: October 2022

O presente artigo analisa a decisão do Tribunal de Justiça de São Paulo que negou à genitora o direito de acessar o perfil do Facebook da filha falecida. Para tanto, faz-se uma análise comparada com a decisão da corte infraconstitucional alemã (BGH) que, julgando caso semelhante, permitiu o acesso dos pais à conta da filha falecida, abordando-se os argumentos contrários e favoráveis à transmissão da herança digital.
Urban transformation at a local level? The case of Durban's 100 resilient cities campaign
Authors:   , Feltes Tilmann Felix
Published: October 2022

This thesis aims to explore the interdependencies between the concepts of urban transformation and urban resilience, enriched by an interrogation of the practical use of these concepts at a local level. It discusses the problems in finding conceptual clarity and in implementing these concepts in the city of Durban. Transformative and resilient urban management is viewed as the key driver for sustainable solutions to urbanisation challenges such as socio-economic pressures and environmental degradation. The important role cities play in this process has recently been highlighted by the United Nations’ Sustainable Development Goal (SDG) No. 11, which is devoted to making cities “inclusive, safe, resilient and sustainable”. The concepts of urban transformation and urban resilience are increasingly used in academic literature as well by practitioners, but there is little academic literature available about the interrelation and interdependency of these two new concepts. This research explores what exactly is meant by the “new paradigm” of urban transformation and what role the concept of urban resilience plays within it. To achieve this aim, a theoretical research into the current application of the two concepts is being conducted and enriched by a practical interrogation of the use of the two concepts at a local level. Here, the city of Durban and its 100 Resilient Cities project was selected as an African city to explore and interrogate the municipality’s aim to activate a process of urban transformation with this project. The research includes primarily an intensive literature-review, a document analysis of current approaches and of given path-dependencies, and new concepts in the urban development debate. These findings are interrogated against the outline and the implementation of the 100 Resilient Cities campaign in Durban. After a detailed documentation of the implementation of the project, additional interviews conducted with experts in the field contribute to the findings and analysis of the data. The research recommends new governance models for cities, given their emerging political power. It shows that “resilient” approaches are needed for any urban transformation process and identifies the benefits of city networks and international exchange in this context. With its findings, the research aims to create new knowledge, for academia and practitioners concurrently, by providing conceptual clarity about the interdependencies between the concept of urban transformation and the concept of urban resilience, and its practical meaning within a concrete project context in a very large city in South Africa. This knowledge feeds into the emerging and currently developing academic literature and policy debates.
An exploration of environmental ergonomics : the case of restaurant kitchens in Durban
Authors:   , Gangiah Sasi
Published: October 2022

Several studies have raised concern that indoor environmental quality (IEQ) of commercial kitchens is not conducive to the well-being of kitchen workers as heat illness may be unreported in that industry. To comprehend the magnitude and severity of the threats to the workers in the industry it was necessary to evaluate the indoor environmental quality parameters-heat, ventilation and humidity, noise and lighting in kitchens, cognisant that with different kitchen loads offer different cuisines. A mixed method design was chosen for this exploratory case study. Questionnaire, interview schedule and structured observation instruments were developed for method triangulation using a purposive sampling technique. Humans have an immense capacity to adapt physically, physiologically and psychologically to a broad range of environmental states. Human response to kitchen heat, indoor air quality, humidity, noise and lighting is influenced by a range of interactions such as worker demographics, context, environmental interactions and cognition. Variations in thermal tolerance are further intensified by ethnicity and cultural differences. Not withstanding, among the goals of occupational safety are health intervention for worker comfort to enhanced work performance. The study accordingly scrutinised theory in respect of relationship between individual differences and contextual components and factored these into controlled heat in work environment as well as other IEQ parameters. This exploration will add to knowledge of IEQ among restaurant owners and improve workers adaptation to kitchen environment which is beneficial to theories of productivity, worker satisfaction and overall well-being of workers. It is anticipated that this study will help to raise attention to the implementation of appropriate intervention program to benefit foodservice workers, chefs, bakers, ergonomists, academicians and management.
Mecelle’ye Göre Müşterek Mülkiyette Masrafların Ortaklar Arasında Paylaşımı
Authors: KİSBET Mustafa
Published: October 2022

Fıkıh kitaplarının çeşitli bölümlerinde dağınık olarak bulunan ortak mülkiyetin tamir ve bakım masraflarının paylaşımı ile ilgili kurallar, Mecelle’de tek başlık altında maddeleştirilmiştir. Bu tür masraflara ortakların hisselerine göre katılmaları esastır. Ancak ortakların tamir işlemlerinin gerekliliği, nasıl yapılacağı ve masrafların paylaşımı gibi konularda her zaman anlaşamayacakları tabiidir. Mecelle’de ortak bina ve duvar gibi örneklerden hareketle böyle anlaşmazlıklarda takip edilecek yol gösterilmiştir. Buna göre tamir işlemlerinin diğer ortaktan izin alınarak veya diğer ortağın tamir teklifini kabul etmemesi üzerine mahkeme kararı ile yapılması gerekir. Aksi hâlde tamir yapan ortak, masraf paylaşımı için diğer ortağa rücu edemez. Ortak mülkün taksimi mümkün ise mahkeme tarafları tamire zorlayamaz ve mülk hisselere göre taksim edilir. Eğer mülkün taksimi mümkün değilse mahkeme kararı ile tamir işlemlerini yapan ortak, diğer ortaktan masraftan hissesine düşen miktarı talep eder. Tamir teklifi kabul edilmeyen ortak, mahkeme kararı olmadan işlem yaparsa, masraflar binanın değerindeki artış miktarının hisselere bölünmesi ile paylaşılır. Alt-üst komşuluk örneklerinde ise binanın yıkılması hâlinde kat sahiplerinin binayı eskisi gibi yapma hakları, üst kat sahibinin mahkemeden izin alarak alt katı da yaptırabileceği, üst kat sahibinin masrafını alana kadar alt kat sahibini tasarruf etmekten engelleyebileceği hükümleri yer alır. Komşuların, binaları arasındaki duvar, taşıyıcı ise tamirine katılmaları gereklidir. Eğer duvar mahremiyeti koruyorsa yıkılması durumunda yeniden inşası gerekli olmayıp yerine bir engel inşa edilmelidir. Gaip ortak, mahkemede hâkim tarafından temsil edilir. Eda ehliyetine sahip olmayan kişilerin vasîleri ve vakıf mütevellileri, gerekli olan tamir işlemlerine katılmak zorundadır.
Student Opinions on the Order of Importance of the Root Values and in Which Course They Can be Taught Better
Authors: YEL Ümit , KILCAN Bahadır , ERBAŞ Sadettin , YAYLACI KILIÇ Zeynep , KILCAN Tuğba , PALAZ Tevfik
Published: October 2022

This study which aims to reveal the opinions of secondary school students about the order of importance of root values and in which course can be better taught, was carried out with 322 secondary school students who were selected in accordance with the easily accessible sampling method during their education in the spring semester of the 2021-2022 academic year in Mamak and Çankaya districts of Ankara. The data of the study were collected with the "Idea Determination Form about in which course the root values will be taught better" and "The Form for determining the order of importance of the root values" created by the researchers. The SPSS program was used in the analysis of the data obtained from the participants by going to the schools previously determined by the researchers. In the analysis of the data, the findings part of the research was created by using the frequency values in line with the participant answers. When looking at the results of the study, it was determined that the root values that the students in the participant group considered the most important among the root values were justice, patriotism and honesty respectively while the root values that they considered the least important were self-control, patience and responsibility. On the other hand, it was determined that the courses that the participants considered the most important in gaining the root values were respectively religious culture and moral knowledge, Turkish and social studies, and the least important courses were music, foreign language and visual arts. Based on these results, it can be suggested that planning and implementation of regulations should be made by underlining that all the lessons in secondary schools are important and necessary in terms of root values, considering that all the root values in the programs have the same importance for individuals and they are complementary to each other.
DEVELOPMENT OF FLIPBOOK MAKER-BASED INTERACTIVE TEACHING MATERIALS
Authors:   Muria Kudus University, 59327 Central Java, Indonesia, Mashudi M. , Utaminingsih Sri ,   Muria Kudus University, 59327 Central Java, Indonesia, Sadykova A.D. ,   Hoja Akhmet Yassawi International Kazakh-Turkish University, Kazakhstan, Utomo Slamet ,   Muria Kudus University, 59327 Central Java, Indonesia
Published: October 2022

The purpose of the study was to determine the validity and responses of students to the development of flipbook maker-based interactive teaching materials in science learning for class VI simple electrical circuits. This type of research is Research and Development Borg and Gall with steps (1) potential problems, (2) data collection, (3) product design, (4) design validation, (5) design revision, (6) product trial, (7) product revision, the quantitative descriptive research method. Interactive teaching materials that have been developed have covered components, preface, table of contents, study instructions, core competencies, basic competencies, indicators, learning objectives, material descriptions, practice questions, summaries, and bibliography. In the first stage, the average material validation results were 66.67% and, the media validation average was 6.26%. In the second stage, the material validation average is 72.50%, the media validation average is 86.31%, and the average student response result is 87.00%. It can be concluded that interactive teaching materials based on flipbook maker in science learning class VI simple electrical circuit materials are feasible to be used as learning media
THE IMPACT OF GOVERNMENT SUPPORT ON AGRICULTURAL DEVELOPMENT
Authors:   M.Kh.Dulaty Taraz Regional University, Baitilenova Y.S. , Narenova A.N. ,   M.Kh.Dulaty Taraz Regional University, Kenzhebayeva M.T. ,   M.Kh.Dulaty Taraz Regional University, Kenzhebayeva E.T. ,   M.Kh.Dulaty Taraz Regional University
Published: October 2022

For the development of agriculture, the agro-industrial complex is a priority, because it has sufficient material and labor resources for its successful and effective development. The article highlights such issues as the unattractiveness of this area for investment, low labor productivity, the need to develop state support mechanisms, the widespread introduction of innovative technologies, etc. The ways of solving the above-mentioned problems of the development of the agro-industrial complex of the Republic of Kazakhstan are substantiated and reasoned. The purpose of writing the article is to identify the problems of the development of the agro-industrial complex in Kazakhstan and to justify the ways to solve them. We present the actual problems of the development of the country's agro-industrial complex, which must be solved within the framework of the implementation of the National Project for the development of the Agro-industrial Complex ofthe Republic of Kazakhstan for 2021–2025. The conducted research allows us to conclude that the state policy is aimed at supporting agricultural producers, which will increase their profitability, and will give an opportunity to develop and increase the volume of products produced. The main priority directions of the agro-industrial complex of Zhambyl region are: development and improvement of small forms of management in the agro-industrial complex; development of measures for the conservation and efficient use of resources in order to reduce the cost of manufactured products (works, services), etc.
ETHICAL REQUIREMENTS FOR THE ACCOUNTANT PROFESSION
Authors:   Almaty Humanitarian and Economic University, Nazarova V.L. , Dauzova A.M. ,   Almaty Humanitarian and Economic University
Published: October 2022

The article deals with issues related directly to the profession of an accountant, which is based on responsibility for acting in the interests of the organization where they carry out their professional activities or in the interests of the client, employer, employees and other persons. It follows that a professional accountant must observe ethical conduct. In his activities, he must comply with certain fundamental principles: decency; professional competence and due diligence; confidentiality; professional behaviour. To do this, we will consider the approaches and requirements for the professional ethics of accountants
THE IMPORTANCE, ROLE AND PLACE OF MANAGEMENT ACCOUNTING IN THE ENTERPRISE MANAGEMENT SYSTEM
Authors:   Almaty Humanities-Economics University, Almaty, Kazakhstan, Yerzhanov A.K. , Taygashinova K.T. ,   Almaty Humanities-Economics University, Almaty, Kazakhstan
Published: October 2022

The article discusses the concept and basic methodological provisions of management accounting, as well as its role and place in the cost management system and in the budgeting system. Currently, Western, domestic scientific and practical publications express various points of view on the essence, place and role of management accounting in the management system of financial and economic activities of companies. Management accounting is a value–adding process of continuous improvement of planning, design, evaluation and functioning of financial and nonfinancial information systems that guides management actions, motivates behavior, supports and creates cultural values necessary to achieve strategic, tactical and operational goals of the organization. The points of view of various scientists on management accounting are also considered. The authors propose to achieve any goals and formulate as a system of information flow in the form of management reports aimed at achieving any goal and making effective and operational decisions on this basis.
NH3 spatiotemporal variability over Paris, Mexico City, and Toronto, and its link to PM2.5 during pollution events
Authors: Viatte Camille , Abeed Rimal , Yamanouchi Shoma , Porter William C. , Safieddine Sarah , Van Damme Martin , Clarisse Lieven , Herrera Beatriz , Grutter Michel , Coheur Pierre-Francois , Strong Kimberly , Clerbaux Cathy
Published: October 2022

Abstract. Megacities can experience high levels of fine particulate matter
(PM2.5) pollution linked to ammonia (NH3) mainly emitted from
agricultural activities. Here, we investigate such pollution in the cities
of Paris, Mexico, and Toronto, each of which have distinct emission sources,
agricultural regulations, and topography. Ten years of measurements from the
infrared atmospheric sounding interferometer (IASI) are used to assess the
spatiotemporal NH3 variability over and around the three cities. In Europe and North America, we determine that temperature is associated
with the increase in NH3 atmospheric concentrations with a coefficient of
determination (r2) of 0.8 over agricultural areas. The
variety of the NH3 sources (industry and agricultural) and the weaker
temperature seasonal cycle in southern North America induce a lower
correlation factor (r2=0.5). The three regions are
subject to long-range transport of NH3, as shown using HYSPLIT cluster
back trajectories. The highest NH3 concentrations measured at the city
scale are associated with air masses coming from the surrounding and
north/northeast regions of Paris, the south/southwest areas of Toronto, and
the southeast/southwest zones of Mexico City. Using NH3 and PM2.5 measurements derived from IASI and surface
observations from 2008 to 2017, annually frequent pollution events are
identified in the three cities. Wind roses reveal statistical patterns
during these pollution events with dominant northeast/southwest directions
in Paris and Mexico City, and the transboundary transport of pollutants from
the United States in Toronto. To check how well chemistry transport models
perform during pollution events, we evaluate simulations made using the
GEOS-Chem model for March 2011. In these simulations we find that NH3
concentrations are underestimated overall, though day-to-day variability is
well represented. PM2.5 is generally underestimated over Paris and
Mexico City, but overestimated over Toronto.
Reviews and syntheses: VOC emissions from soil cover in boreal and temperate natural ecosystems of the Northern Hemisphere
Authors: Isidorov Valery A. , Zaitsev Andrej A.
Published: October 2022

Abstract. Plant litter decomposition is a biogeochemical process underlying the carbon
cycle in terrestrial ecosystems and between the biosphere and the
atmosphere. For the latter, it serves as one of the most important sources
of not only carbon dioxide but also volatile organic compounds (VOCs),
which have not yet been taken into account in atmospheric models for various
purposes and scales, from local to regional and global. This review
owes its appearance to the growing interest in decaying leaf litter and
living forest floor cover as a hitherto unaccounted for source of
photochemically active components of the Earth's atmosphere. This interest
is understandable if we take into account the size of this source: for
terrestrial ecosystems, the global production of litter is 10 × 1016 g dry matter. The living vegetation cover of the soil on the
forest floor, mainly comprising mosses and small shrubs, should also be
regarded as a potentially significant source of atmospheric VOCs, as its
total biomass may be comparable to or even exceed that of canopy foliage,
which is considered the main source of these compounds. This implies a need
to integrate these sources into biogenic VOC emission models, which in turn
requires extensive research on these sources to understand the conditions
and factors that influence VOC emissions. The decomposition of leaf litter,
accompanied by the release of VOCs, is a very complex process that depends
on a number of biological, chemical and physical environmental factors, but
little information is currently available on the role each plays. Equally
limited is information on the chemical composition and emission rates of
VOCs from these sources. The review focuses on the main gaps in our knowledge of the sources of
biogenic VOCs under the forest canopy, and we are confident that filling
them will make a significant contribution to solving such an important task
as closing the global organic carbon budget.
A method for predicting hydrogen and oxygen isotope distributions across a region's river network using reach-scale environmental attributes
Authors: Dudley Bruce D. , Yang Jing , Shankar Ude , Graham Scott L.
Published: October 2022

Abstract. Stable isotope ratios (isotope values) of surface water reflect hydrological pathways, mixing processes, and atmospheric exchange within catchments. Development of maps of surface water isotope values (isoscapes) is limited by methods to interpolate point measures across river networks. Catchment attributes that alter surface water isotope values affect downstream river reaches via flow, but some attributes such as artificial dams are no more likely to affect nearby unconnected catchments than distant ones. Hence, simple distance-based geospatial and statistical interpolation methods used to develop isoscapes for precipitation and terrestrial systems are less appropriate for river networks. We used a water-balance-based method to map long-term average δ2H and δ18O for New Zealand rivers, incorporating corrections using catchment environmental predictors. Inputs to the model are national rainfall precipitation isoscapes, a digital elevation layer, a national river water isotope monitoring dataset (3 years of monthly sampling at 58 sites), and river environmental databases covering around 600 000 reaches and over 400 000 km of rivers. Much of the spatial variability in δ2H and δ18O of New Zealand river water was explained using the initial combination of precipitation isoscapes and a simple water balance model. δ2H and δ18O isoscapes produced by subsequently applying residuals from the water balance model as a correction factor across the river network using regression kriging showed improved fits to the validation data compared to the correction using ordinary kriging. Predictors of high importance in the regression included upstream lake and wetland area, which was not strongly spatially autocorrelated nationally. Hence, additional hydrological process information such as evaporation effects can be incorporated into river isoscapes using regression kriging of residuals. The resulting isoscapes have potential applications in ecological, hydrological, and provenance studies that consider differences between surface water isotope values and those of other components of the hydrological cycle (e.g. subsurface runoff or local precipitation).