bluuebunny/crossref_metadata_2025 huggingface dataset:
Does Green Finance Promote Export Sophistication? An Analysis of the Moderating Effect Based on Green Taxes
Authors: Zhang Kai , Liu Dongyuan
Published: May 2023

This study examines the impact of green finance on export technological complexity by using panel data from 30 provincial-level administrative units in China from 2011 to 2019. The study finds that green finance significantly promotes export sophistication; with the promotion effect varying by the geographical location and institutional environment, the mechanism test shows that upgrading industrial structure and enhancing technological innovation are the two transmission paths for green finance to enhance export sophistication. Additionally, the study finds that green tax moderates the impact of green finance on export sophistication. The threshold effect test reveals that industrial structures, as well as their upgrades and technological innovation, have a single threshold. However, they need to reach a certain threshold value before they can play their role to the fullest, while green tax has a marginal increasing effect. The study provides a new perspective on the relationship between green finance and export sophistication, and the empirical evidence for current green finance policies promotes the development of the real economy.
Impact of Environmental Regulation and Industrial Agglomeration on Carbon Emissions in the Yangtze River Economic Belt
Authors: Zhang Xiaoling , Pan Zhiwei , Tang Decai , Deng Zixuan , Boamah Valentina
Published: May 2023

Carbon reduction is an important aspect of achieving high-quality environmental development; environmental regulation and industrial agglomeration are important ways to affect carbon emissions. Therefore, studying the relationship between industrial agglomeration, environmental regulation, and carbon emissions has important theoretical and practical significance. Firstly, this article adopts the method of location entropy to measure the indicators of industrial agglomeration. Secondly, it proposes an environmental regulation indicator system based on the experience of previous scholars and measures the environmental regulation indicators using the entropy method. Next, eight types of energy consumption are used to measure carbon emissions based on the carbon emission coefficient method provided by the IPCC. Finally, based on the Moran index, the spatial correlation of carbon emission levels in various regions of the Yangtze River Economic Belt (YREB) is tested. A spatial econometric model was introduced to explore the relationship between industrial agglomeration, environmental regulation, and carbon emissions at a deeper level, and the following conclusions were drawn: (1) The regression coefficient of the spatial term of industrial agglomeration on carbon emissions is 0.848, which is significantly positive at the 10% level, indicating that under the influence of spatial effects, industrial agglomeration has a significant promoting effect on carbon emissions. (2) The regression coefficient of the spatial term of environmental regulation on carbon emissions is −0.011, which is significantly negative at the 10% level, indicating that environmental regulation has an inhibitory effect on carbon emissions under the influence of spatial effects. Based on the above conclusions, useful suggestions have been provided for optimizing industrial structure, improving environmental regulation levels, and alleviating carbon emission issues.
Fabrication of Electroplated Nickel Composite Films Using Cellulose Nanofibers Introduced with Carboxy Groups as Co-Deposited Materials
Authors: Iioka Makoto , Kawanabe Wataru , Kobayashi Tatsuya , Shohji Ikuo , Sakamoto Kota
Published: May 2023

In this study, the fabrication of nickel (Ni)-cellulose nanofiber (CNF) composite electroplating films was attempted using sodium carboxymethyl cellulose (CMC) and 2,2,6,6-tetramethylpiperidine 1-oxyl (TEMPO)-oxidized CNF as CNF introduced with carboxy groups. As a result, co-deposition was confirmed for both CNFs, and the former showed 82% improvement in surface Vickers hardness compared to the plated film deposited from a conventional Watts bath without CNF. Although the latter showed slightly inferior 71% improvement, the surface roughness measurement showed a smoother surface than that of the plated copper material C1100. On the other hand, the film with CMC had a rough surface. The image analysis showed that the distance between co-deposited CNF on the surface of the plated film was 40% shorter on the specimen with TEMPO CNF than CMC, indicating that a fine dispersion was obtained. In addition, a co-deposition model was proposed in which Ni is deposited from the chelate complex formed between the carboxylate of CNF and Ni ions. CNF is fixed to the plated film surface by Ni deposition and the simultaneous bond of hydrogen ions to the carboxylate, resulting in a return to the carboxy group.
Investigating New Subclasses of Bi-Univalent Functions Associated with q-Pascal Distribution Series Using the Subordination Principle
Authors: Alsoboh Abdullah , Amourah Ala , Darus Maslina , Rudder Carla Amoi
Published: May 2023

In the real world, there are many applications that find the Pascal distribution to be a useful and relevant model. One of these is the normal distribution. In this work, we develop a new subclass of analytic bi-univalent functions by making use of the q-Pascal distribution series as a construction. These functions involve the q-Gegenbauer polynomials, and we use them to establish our new subclass. Moreover, we solve the Fekete–Szegö functional problem and analyze various different estimates of the Maclaurin coefficients for functions that belong to the new subclass.
Extension of King’s Iterative Scheme by Means of Memory for Nonlinear Equations
Authors: Akram Saima , Khalid Maira , Junjua Moin-ud-Din , Altaf Shazia , Kumar Sunil
Published: May 2023

We developed a new family of optimal eighth-order derivative-free iterative methods for finding simple roots of nonlinear equations based on King’s scheme and Lagrange interpolation. By incorporating four self-accelerating parameters and a weight function in a single variable, we extend the proposed family to an efficient iterative scheme with memory. Without performing additional functional evaluations, the order of convergence is boosted from 8 to 15.51560, and the efficiency index is raised from 1.6817 to 1.9847. To compare the performance of the proposed and existing schemes, some real-world problems are selected, such as the eigenvalue problem, continuous stirred-tank reactor problem, and energy distribution for Planck’s radiation. The stability and regions of convergence of the proposed iterative schemes are investigated through graphical tools, such as 2D symmetric basins of attractions for the case of memory-based schemes and 3D stereographic projections in the case of schemes without memory. The stability analysis demonstrates that our newly developed schemes have wider symmetric regions of convergence than the existing schemes in their respective domains.
Aharonov–Bohm Electrodynamics in Material Media: A Scalar e.m. Field Cannot Cause Dissipation in a Medium
Authors: Minotti Fernando , Modanese Giovanni
Published: May 2023

In the extension of Maxwell equations based on the Aharonov–Bohm Lagrangian, the e.m. field has an additional degree of freedom, namely, a scalar field generated by charge and currents that are not locally conserved. We analyze the propagation of this scalar field through two different media (a pure dielectric and an ohmic conductor) and study its property over a frequency range where the properties of the media are frequency-independent. We find that an electromagnetic (e.m.) scalar wave cannot propagate in a material medium. If a scalar wave in vacuum impinges on a material medium it is reflected, at most exciting in the medium a pure “potential” wave (which we also call a “gauge” wave) propagating at c, the speed of light in vacuum, with a vector potential whose Fourier amplitude is related to that of the scalar potential by ωA0=kϕ0, where ω2=c2k2.
Efficiency of Interferon-γ in Activating Dendritic Cells and Its Potential Synergy with Toll-like Receptor Agonists
Authors: Bian Yuanzhi , Walter Debra L. , Zhang Chenming
Published: May 2023

Interferon-γ (IFN-γ) is a cytokine that plays an important role in immune regulation, especially in the activation and differentiation of immune cells. Toll-like receptors (TLRs) are a family of pattern-recognition receptors that sense structural motifs related to pathogens and alert immune cells to the invasion. Both IFN-γ and TLR agonists have been used as immunoadjuvants to augment the efficacy of cancer immunotherapies and vaccines against infectious diseases or psychoactive compounds. In this study, we aimed to explore the potential of IFN-γ and TLR agonists being applied simultaneously to boost dendritic cell activation and the subsequent antigen presentation. In brief, murine dendritic cells were treated with IFN-γ and/or the TLR agonists, polyinosinic–polycytidylic acid (poly I:C), or resiquimod (R848). Next, the dendritic cells were stained for an activation marker, a cluster of differentiation 86 (CD86), and the percentage of CD86-positive cells was measured by flow cytometry. From the cytometric analysis, IFN-γ efficiently stimulated a considerable number of the dendritic cells, while the TLR agonists by themselves could merely activate a few compared to the control. The combination of IFN-γ with poly I:C or R848 triggered a higher amount of dendritic cell activation than IFN-γ alone. For instance, 10 ng/mL IFN-γ with 100 µg/mL poly I:C achieved 59.1% cell activation, which was significantly higher than the 33.4% CD86-positive cells obtained by 10 ng/mL IFN-γ. These results suggested that IFN-γ and TLR agonists could be applied as complementary systems to promote dendritic cell activation and antigen presentation. There might be a synergy between the two classes of molecules, but further investigation is warranted to ascertain the interaction of their promotive activities.
A COVID-19 Infection Model Considering the Factors of Environmental Vectors and Re-Positives and Its Application to Data Fitting in Japan and Italy
Authors: Dong Shimeng , Lv Jinlong , Ma Wanbiao , Pradeep Boralahala Gamage Sampath Aruna
Published: May 2023

COVID-19, which broke out globally in 2019, is an infectious disease caused by a novel strain of coronavirus, and its spread is highly contagious and concealed. Environmental vectors play an important role in viral infection and transmission, which brings new difficulties and challenges to disease prevention and control. In this paper, a type of differential equation model is constructed according to the spreading functions and characteristics of exposed individuals and environmental vectors during the virus infection process. In the proposed model, five compartments were considered, namely, susceptible individuals, exposed individuals, infected individuals, recovered individuals, and environmental vectors (contaminated with free virus particles). In particular, the re-positive factor was taken into account (i.e., recovered individuals who have lost sufficient immune protection may still return to the exposed class). With the basic reproduction number R0 of the model, the global stability of the disease-free equilibrium and uniform persistence of the model were completely analyzed. Furthermore, sufficient conditions for the global stability of the endemic equilibrium of the model were also given. Finally, the effective predictability of the model was tested by fitting COVID-19 data from Japan and Italy.
Main models in construction of the internal control system
Authors:   EtSearch LLC, Moscow, Russia, Erykalin M.I. , Prodanova N.A. ,   Federal State Educational Budgetary Institution of Higher Education “Plekhanov Russian University of Economics”, Moscow, Russia
Published: May 2023

Control of the company’s activities is an integral part of the existence of any organization. The internal control system is based on the main models, which in turn determine those transformations that are most relevant for the company at the moment. There are various types of models for building internal control systems, each of them is suitable for a specific company and (or) situation. The choice of one or another model is the key to the effective functioning of the organization. The article analyzes the main models that are used in the construction of internal control systems, and also identifies their advantages and disadvantages.
USA experience in equipping the infrastructure of medical institutions with information technologies as an element of design thinking
Authors:   State Budgetary Institution “Research Institute for Healthcare Organization and Medical Management of Moscow Healthcare Department”, Shvets Yu.Yu.
Published: May 2023

The article deals with one topical area of work in the field of design in healthcare — the introduction of innovations, IT technologies in medical organizations. The experience of the United States in this area will allow us to understand how design thinking has been developing recently and what development we can expect from it in the near future. The article begins with the introduction of electronic health records in hospitals as a fairly large example of innovation. Of course, as in all IT technologies that have not passed the long test of time, this system has its drawbacks, which are highlighted in the article. The definition of the concept of “systemic risk” is given with the transfer of its essence to the realities in medical organizations. The importance of user experience in the process of implementing certain design solutions is indicated. A new branch of design in medicine is UX design. The emerging tools in this area provide even more inspiration for the design of various innovative products, such as, for example, mobile applications, automatic systems used in their work by doctors, etc. The main trend in the development of future design in healthcare will be consumer orientation.
Peculiarities of Vasyl Stefanyk's novels of the same name
Authors:   Kyiv Institute of Business and Technologies, Tkachenko Tetiana
Published: May 2023

The article deals with the peculiarities of the eponymous short stories («Angel», «Sin») by Vasyl Stefanyk. It examines the specifics of the textual organization of works. The paper explores the basic image-symbol. Their semantics are often associated with biblical, mythological, and folkloric aspects. The author introduces psychological details that emphasize the state of the protagonist. He emphasizes the sensual component. This feminine dominant regulates the pace of the story and expresses the stream of consciousness as a confessional monologue. Vasyl Stefanyk's novels of the same name distinguish the connection on the formal and content levels. All the analyzed works are united by the feminine dominant (central images, intimate narration, the sensual component determines the conventional chronotope and determines the tempo of the presentation, the stream of consciousness, the priority of being), the multilevel of the issues raised, among which the main one is self-awareness of the interaction and interdependence of emotions, thoughts, word and deed. The author uses psychological details to emphasize the state of the protagonist, to involve the recipient in the mystery of the confession. Artistic texts with the name "Sin" are a kind of dilogy of contrast because it is about the actions and consequences associated with the transgression of social morality or ethical norms. Responsibility for what has been done is the basis for long-term self-reflection, which leads to different conclusions. Causing damage to the community becomes an irreparable crime, and death becomes penance-salvation. On the contrary, the birth of a child enables penance-purification in a preserved life and decent upbringing. Hence, the concept of "sin" acquires a polysemantic meaning, taking into account the subjective interpretation of the main character by the reader. The works with the common name "Angel" contain many self-allusions, connected by a central iconic symbol and its meaning for the protagonist. The materialized heavenly messenger acts as a guardian and interlocutor, able to hear, feel, understand and respond to any, even silent, call of the soul. Despite the common name, the works reveal unique stories with individualized characters, primarily central images. Probably, this is a creative finding of a brilliant prose writer, a master of the small epic form, who in this way not only knows how to intrigue the reader, raising provocative topics primarily related to internal conflict but also encourages the recipient to an original research game, inspiring him to study carefully common and distinct components of the formal and content levels. Hence, the choice of the same names is probably not accidental, reassuring the recipient to compare the novels and understand the multidimensionality of the symbolic names.
Memoir structures of the narrative in the play Tetyana Ivashenko «The Mystery of Being»
Authors:   Borys Grinchenko Kyiv University, Fedyk Tamara
Published: May 2023

The article analyzes the peculiarities of the use of narrative structures of memory in T. Ivashchenko's play «The Secret of Being». The relevance of the study is determined by the popularity of the genre of artistic biography, which is drawn from the desire to deeply rethink the lives of key cultural and historical figures and the availability of a wide range of tools for this literary representation. Also, the play «The Secret of Being» is interesting for researchers of biographical drama due to the peculiar construction of the plot. During the research, first and foremost, the content of the basic terminology was clarified - the concepts of «narrative», «memories-narrative», «dependency», «addictive behavior». Secondly, the chronotopic structures of the narrative were distinguished. Then, the connecting elements of the chronotopic structures – memories-narratives were determined, and the features of memories were analyzed – narratives as which containing markers of addiction. In T. Ivashchenko's play «The Secret of Being» two chronotopic structures are closely intertwined: the first – Olha Franko recalls her youth at the end of her life; the second – the actual memories of the woman from the moment she met Ivan Franko and their married life in general. The difference in time and space, which is quite significant in chronotopic structures, is overcoming not only due to the presence of memories-narratives but also due to the inherent meaning - addiction. Most of the immanent signs of addiction – compulsive behavior, anxiety, and partial creation of an alternative reality – are realized in the text of the play at the lexical and stylistic levels. A specific tool for manifesting the other two – the loss of the sense of reality and the creation of an alternative reality – is the reception of hallucinations and delusions. Thus, interpersonal dependence pervades the memories-narratives and acts as the unifying element, thanks to which the play is perceived as a complete work. Taking into account the results of the research, it is worth extending the proven methodology of analysis to other biographical plays, intending to identify a number of possible meanings that can serve as a connecting element.
“The cursed antichrist”: stereotyping of Jewish identity in the novel “Mykhailo Charnyshenko, or Little Russia Eighty Years ago” by P. Kulish
Authors:   Taras Shevchenko Regional Humanitarian Pedagogical Academy of Kremenets, Chyk Denys
Published: May 2023

The article aims to study the representation of Jewish stereotypes in P. Kulish’s first novel “Mykhailo Charnyshenko, or Little Russia Eighty Years ago” (written – 1842, printed – 1843) in the characterof the Cossack Colonel Anton Kryzhanovsky. The literary image is considered in a three-dimensional plane: the attitude towards the Jewish converts during the events described by the writer in the 2nd half of the 18th century, as well as information known from historical sources and new facts from modern sources about Colonel A. Kryzhanovsky, and, finally, correspondence of historical truth with modeling of the literary image in the novel “Mykhailo Charnyshenko, or Little Russia Eighty Years ago”. The article traces how the writer used the historical sources known to him and how the widespread ideas about the Jews of that time found a place in his novel. Colonel Anton Kryzhanovsky, who is the only prototype of a real historical person in P.Kulish’s novel, is devastatingly described in the anonymous treatise “History of Ruthenians or Little Russia” and fully corresponds to the literary image in the text of the novel. The article shows how P. Kulish, using the completely false information of the “History of Ruthenians or Little Russia”, repeats the factual errors of the treatise author, since its text combines information about the conversion of Anton Kryzhanovsky’s father with the historical fact of the recruitment of Ukrainian “Holsteinians” by Colonel Anton Kryzhanovsky. However, the same inaccuracy can be traced in the works of Ukrainian scientists of the 19th century, for example, the historian-genealogist O. Lazarevsky and the historian D. Miller. The paradox of Kryzhanovsky’s image in the novel lies in the fact that being a consolidating character for others and an impetus for the unfolding of events, he almost always remains aloof as if deliberately emphasizing his mysteriousness and insidiousness, which are reinforced by a characteristic portrait. P. Kulish ignores the real history of the conversion of Jews in the Cossacks when with a change of religion yesterday’s Jew became a “Cossack’s friend” and had all the prospects for successful integration. In his first novel, P. Kulish produces the mythologeme of a Jewish convert, who selfishly and deliberately integrates into the Ukrainian Cossack community and gradually emancipates himself to the extent that he obtains a high military position thanks to the patronage of the Russian Emperor Peter III and irreparably harms the Cossacks, who are trying to balance thoughts about the glorious past and the present colonial time. However, this author’s position is at odds with real historical facts, including biographical data about Cossack colonel Anton Kryzhanovsky.
Style originality of Oles Ulianenko's literary works
Authors:   Comenius University in Bratislava, Shteinbuk Feliks
Published: May 2023

Based on hermeneutic and body-mimetic methods, the article makes an attempt to clarify and verify the content of the stylistic originality of Oles Ulianenko’s literary works, one of the most talented and controversial modern Ukrainian writers. It is determined that the concept of «style» can be characterized as a phenomenon that neither exists by itself nor is equal to itself, therefore it is always about a certain interaction of the artist with the era, as well as the artist with the text, also, the text – with the reader, and the reader – with the artist, etc. In such a context, the anthropologizing of the concept of «style» becomes quite obvious, which almost perfectly fits into the principles of the body-mimetic method to analyze artistic works. It is noted that the plot basis of the majority of the artist's works is the numerous deaths of the characters, which are frequently not only victims of violence or tragic circumstances, but at the same time also cause the death of others. In connection with everything mentioned above, the conclusions have been drawn, according to which, firstly, for Oles Ulianenko, the style is a desperately persistent attempt to understand something that is basically impossible to understand. Secondly, this attempt itself acquires considerable weight, because it is, by default, extremely productive, and its productivity is actually based on unreachability and infinity, which alone are capable of denying the finiteness of this strange creature, namely a man, whose mysterious fate has haunted literature for ages. Thirdly, by means of style, literature sets the task of providing the «spiritualization of sensuality», which is «called love», and which «constitutes a great triumph», since «the second triumph is our spiritualization of enmity» (J. Derrida). On the other hand, the style of Oles Ulianenko can be defined as one of the postmodern type, which, due to the double coding inherent in this style, can be perceived either as an example of mass culture aimed at the naturalistic depiction of corporal and social horrors or as a basis for ethical preaching warnings against the threats of temptation, debauchery, and immorality, as well as a sample of extremely deep intellectual and philosophical prose, which exclusively through its corporal-spiritual artistic articulation tries to overcome contradictions that are fundamentally impossible to overcome, besides, to reach such truth that cannot be reached by anyone under no circumstances.
Proper Name of the Virtual World of Computer Games
Authors:   Professional European e-sports organization Unicorns of Love, Harmash Mykhailo , Pedchenko Olena ,   Mariupol State University, Khorovets Vira ,   Mariupol State University
Published: May 2023

The article deals with the problem of the gamer’s name (nickname) in the professional sphere of gaming, as a specific form of the main self-presentation tool of a virtual linguistic personality in Internet communication. The article highlights linguistic peculiarities and functional characteristics of over 100 English nicknames of the professional participants of League of Legends game (years from 2016 to 2021), which have not been dealt with in onomastic studies. A nickname is the result of artificial self-nomination and is a way of self-presentation in virtual communication, fulfilling a discursive, phatic, emotional expressive function. This anthroponym is implemented through various forms and certain types, which are analyzed on the ground of nomination resources. Based on the idea that a nickname is a pseudonym, not a sobriquet, the level and descriptive classifications have been used, as well as structural analysis, which is fundamental in almost all the studies, as a nickname has given rise to both ordinary and bizzare forms of an alias (LeX, naJIkopyk-kyH, М@Се4кА). This allows gamers to create an image, that appeals both to them and to the surrounding people. While chatting with other gamers, a person is trying to use only that part of the nickname which contains signs and helps determine the addressee. The change of the nickname also serves the purpose of “the soul status” enhancement. The gender aspect of nicknames is implemented through various lexical, semantic, and grammatical means. Nicknames with a distinct gender component are more common than those with an implicit one. The above mentioned structural peculiarities of nicknames emphasize their linguo-cultural character, resulting from the development and the influence of the society, language, religion, traditions, and different trends of naming. Nicknames can function for quite a long time, if they become official pseudonyms, or they can last only for a few minutes (technical nicknames). This proves the fact that they function in compliance with their own laws. There are also a number of features, showing similarities with an early system of naming. Firstly, the choice of the nickname is determined by a distinguishing feature (like pseudonyms). Secondly, it is a desire to choose an imposing name which is easy to remember. Thirdly, gamers believe that their nicknames can influence their further destiny in the game. Internet creates a virtual world where laws and virtual persons follow the rules of carnivalization, which enables freely to choose an image determined by self-nomination and the development of the linguistic personality, that participates in the discourse.
Automated translation and its “Post-machine” editing
Authors:   Mariupol State University, Gusieva Olena
Published: May 2023

The article examines the peculiarities of text editing, in cases the translation is performed by using one of the automated translation systems. The relevance of the study is justified by the widespread use of automated translation programs, on the one hand, and the insufficient quality of machine translations, on the other. The introduction of automated systems into the practice of translation allows the analysis of machine translation texts to be included in the range of research tasks. In the applied aspect, there is a need to develop training courses that highlight the issue of machine translation. The purpose of the article is to define the nature of the tasks facing the editor of machine translation, and to develop general approaches to text editing. The task of the study is to analyze the journalistic text, to identify the nature of errors in the machine translation of phrases and sentences of the analyzed text, and to select methods for editing specific translation units. The objectives of the study also include the identification of typical errors of machine translation, followed by the definition of the post-editing algorithm, as well as the formulation of recommendations for machine translation editing. The study examined examples of machine translation, or rather examples of losses in translation from British English. It has been established that the most typical mistake in the translation of set phrases or set expressions is a word for word translation. The greatest difficulty for a machine translator is the translation of metaphorical expressions and phrases containing realities. At the same time, the degree of difficulty in translating a metaphor can be different. It was noted that post-editing is a mandatory element of working with the texts of machine translation. In automated translation, the machine acts as a supporter of word for word translation, and a human editor as a supporter of free translation. Post-editing of machine translation includes the ability to see logical errors and inconsistencies, the ability to select matches, to offer a descriptive translation, and, if necessary, to add a comment. During the analysis of automated translation, a certain dependence of the error rate on the characteristics of language units, namely, on the nature of lexical bindings, was revealed. In the course of the study, such correlations were established as typical characteristics of the text and the nature of automated translation errors; the nature of machine translation units and the degree of difficulty in editing. In general, it was concluded that the degree of participation of the translator or the linguist in editing the machine translation depends on the typical characteristics of the text.
Pengaruh Penerapan Akuntansi Pemerintahan Dan Pengawasan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Provinsi Sumatera Utara Pada Badan Keuangan Dan Aset Daerah
Authors: Rizki Muhammad Syahputra , Rialdy Novien
Published: May 2023

This study aims to determine the effect of implementing government accounting and monitoring the quality of financial reports on performance accountability of North Sumatra provincial government agencies in regional financial and asset bodies and to determine the effect partially or simultaneously on the regional financial and asset offices of North Sumatra province. The approach used in this research is a descriptive and associative quantitative approach. The population in this study are all Regional Financial and Asset Agency Work Units within the scope of the North Sumatra Provincial Government. The data collection technique in this study used a questionnaire technique in the form of a Gform. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software version 29.0. These results indicate that the application of government accounting has a significant effect on the accountability of Government Agency Performance in the regional financial and asset agency offices of North Sumatra Province. the performance of government agencies in the regional financial and asset agency offices of North Sumatra Province, this is due to the higher t-count value than t-table and the application of government accounting and monitoring the quality of financial reports affects the performance accountability of government agencies in the offices of financial and asset bodies of North Sumatra Province as seen from the f-count value which is higher than the f-table.

Keywords: Implementation of Government Accounting, Quality Control of Financial Statements, Performance Accountability of Government Agencies.
Pengaruh Citra Merek Dan Kepercayaan Merek Terhadap Loyalitas Pelanggan Yang Dimediasi Oleh Kepuasan Pelanggan
Authors: Saputra Dimas Arya , Padmantyo Sri
Published: May 2023

Penelitian ini bertujuan untuk menganalisis pengaruh citra merek dan kepercayaan merek terhadap loyalitas pelanggan yang dimediasi oleh kepuasan pelanggan. Populasi dan sampel penelitian ini adalah pengguna iPhone di SoloRaya sebanyak 230 responden. Jenis data yang digunakan pada penelitian ini adalah data primer. Metode pengumpulan data dengan menggunakan kuesioner dan di olah menggunakan alat analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa citra merek berpengaruh positif dan signifikan terhadap loyalitas pelanggan, kepercayaan merek berpengaruh positif dan signifikan terhadap loyalitas pelanggan, citra merek berpengaruh positif dan signifikan terhadap kepuasan pelanggan, kepercayaan merek berpengaruh positif dan signifikan terhadap kepuasan pelanggan, kepuasan pelanggan berpengaruh positif dan signifikan terhadap loyalitas pelanggan, citra merek berpengaruh positif dan signifikan terhadap loyalitas pelanggan yang dimediasi oleh kepuasan pelanggan, dan kepercayaan merek berpengaruh positif dan signifikan terhadap loyalitas pelanggan yang dimediasi oleh kepuasan pelanggan. Penelitian ini dimaksud dapat memberikan gambaran mengenai pengaruh citra merek dan kepercayaan merek terhadap loyalitas pelanggan yang dimediasi oleh kepuasan pelanggan sehingga dari hasil penelitian ini diharapkan dapat membantu perusahaan untuk meningkatkan citra merek dan kepercayaan merek.

Kata kunci: Citra Merek, Kepercayaan Merek, Kepuasan Pelanggan, Loyalitas Pelanggan.
The Church In The Midst Of Religious Pluralism: Christianity With The Ideology Of Pancasila
Authors: Dyah Utami Sri Ayu , Kusuma Setio Dharma , Sofia Margareta  , Edi Sugianto  , Sion  Saputra
Published: May 2023

The foundation of Indonesia is Pancasila that allows 6 religions in our country to livetogether in society. Therefore, it is a country with a high religious pluralism level, yet thechurches nowadays are being exclusive in the society. Christians as a minority tend to bedistant with the society members around them. While the principles in Christianity are actuallyencouraging Christians to be able to be inclusive in society. This research has the purpose toshow the importance of the churches being inclusive. The method used is a qualitative methodwith a literature study approach. The focus of the research is on the application of theprinciples of Christianity that are not against the Christian faith and Pancasila to be appliedpractically in the midst of religious pluralist society. The result of the research shows thatChristianity could be exclusive in the matter of faith and inclusive in life application. Theteaching of Christian faith definitely is not against the basic values of the Indonesian ideology,that is Pancasila.
The Effectiveness of Evangelism by the Wordless Book Method for Children Aged 5-12 Years at Rumah Belajar Mega
Authors: Rocky Markiano
Published: May 2023

An interesting period of human development to study is childhood, especially middle childhood or school age. The development of children at this school age is physically slow growth but the cognitive development of children begins to develop well. Also, the influence of peers will greatly affect their development. Therefore, it is necessary to start teaching about evangelism so that there is a balance between the spiritual and psychological development of children. This research was conducted on several children at Rumah Belajar Mega in West Bandung Regency. The demographics of the population in this area are predominantly Sundanese and Muslim. The researcher will see the effectiveness of the application of teaching evangelism to children using the wordless book method in the age range of 5-12 years. This research is descriptive qualitative. The research sample was 30 children who were students of Rumah Belajar Mega. The results of the research were obtained from direct observation and interviews with research subjects, and well documented through photos and videos. Children’s understanding of the Bible improved well, besides that there were also good character changes.
Marginalized People In The Gospel Of Luke
Authors: Lukas Yuniarto Chandra
Published: May 2023

It can be said that Jesus’s main mission on this earth was to preach about the Kingdom of God. The Gospel of Luke highlights the theme of the kingdom of God. Luke narrated the beginning of Jesus' ministry when He read from the book of Isaiah in the synagogue in Nazareth. Jesus declared that Isaiah’s prophecy was being fulfilled in front of the audience in the synagogue. The prophecy talked of the Messiah's ministry to four groups of people, and each of those groups was targeted by the Messiah’s ministry. They were clearly marginalized people then, and they can be related to the marginalized people in today’s society.
The Dark Side of Religious Pluralism According to Alan Race’s Theory
Authors: Monang Ranto Vaber Simamora
Published: May 2023

Opposing religions can experience prolonged chaos due to conflicts arising from differences in beliefs. Therefore, it is a hope that religious pluralism will provide a fresh outlook on such inter-religious conflicts. Amid these conditions, religious pluralism offers a new approach to reducing and eliminating inter-religious conflicts. Religious pluralism brings in a solution that carries the concept that no religion is superior to the other. It eliminates the differences between each religion and unifies the similarities. However, it actually brings new problems. On the contrary, religious pluralism poses a threat to religions rather than providing relief. The understanding and practice of religious pluralism itself inform them that they bring a new threat to religious harmony and freedom. The purpose of this paper is to reveal the dark side of the notion of religious pluralism. This research is educational in nature to understand the effects of religious pluralism and for those who see religious pluralism as a peacemaker.
Exegesis of The Lord’s Prayer in Matthew 6:5-13 and The Implications
Authors: Tita Delila Tukunang
Published: May 2023

Humans frequently engage in the act of praying. Those who hold religious beliefs and faith are likely to pray on a daily basis. Typically, when people pray, they make requests or express their thoughts to their Creator. Prayer is commonly perceived as a way to communicate with God. During prayer, individuals speak and interact with God, anticipating a response. Consequently, prayer is not an unfamiliar or unusual practice for humans since it involves speaking directly to God. This qualitative research study aims to explore the role of prayer in the spiritual lives of Christian believers using a Bible exegetical approach, in particular the Lord’s Prayer. The research utilizes the extensive knowledge and background of biblical passages in Matthew 6:5-13 that are connected to prayer with the objective of understanding the beliefs, practices, and experiences of Christian believers. Findings reveal that prayer plays a significant role in the spiritual lives of Christian believers, providing a means of communication with God, fostering a sense of intimacy and relationship with God, and serving as a source of comfort, guidance, and empowerment.
Socio-Behavioral Aspects of the Prevalence of Irritable Bowel Syndrome among Military Personnel and Their Families
Authors: Халафова Р.Н.
Published: May 2023

Цель исследования. Выявление и оценка социально-поведенческих факторов риска формирования синдрома раздраженного кишечника (СРК) среди военнослужащих и членов их семей (ВСС). Материалы и методы. Диагностирование СРК проводили в соответствии с Римскими критериями IV. Уровень эмоционального стресса (ЭС) – по шкале Ридера. Всего обследовали 1977 курсантов (17–22 года), 326 офицеров (24–55 лет) и 257 их жен (23–51 год). Результаты и обсуждение. Выявляемость СРК среди ВСС варьирует от 18,7±2,2 до 22,2±2,6% (Р>0,05). Наиболее часто выявляется СРК-З (запор), нежели СРК-Д (диарея), так как пациенты с диареей чаще обращаются к врачам и получают лечение. В целом медицинская обращаемость пациентов слабая и составляет в среднем 30,7±2,3%, а 37,3±2,4% пациентов проводят самостоятельное лечение, еще 32,0±2,3% пациентов терпимо относятся к клиническими проявлениям СРК (Р>0,05). При сочетаниях СРК с другими синдромами медицинская обращаемость возрастает до 62,1±9,2%. В период адаптации к условиям жизни и учебы в училище уровень сильного ЭС у курсантов возрастает до 32,3±2,3%, по мере адаптации (через 4 года) снижается до 3,4±1,1% (Р<0,001). Уровень заболеваемости СРК выше у пациентов с неудовлетворительными жилищными условиями, неполным семейным статусом и табакозависимостью. Заключение. Эффективное управление выявленными социально-поведенческими факторами риска формирования СРК позволит существенно снизить риск заболеваемости ВСС и членов их семей СРК.

Purpose. Identification and assessment of socio-behavioral risk factors for the formation of irritable bowel syndrome (IBS) among military personnel and members of their families. Materials and methods. IBS was diagnosed according to Rome IV criteria. The level of emotional stress (ES) on the Rider scale. A total of 1977 cadets (aged 17–22) were examined. 326 officers (24–55 years old) and 257 of their wives (23–51 years old). Results and discussion. The detection rate of IBS among servicemen varies from 18.7±2.2 to 22.2±2.6% (P>0.05). IBS-C (constipation) is most often detected than IBS-D (diarrhea) because patients with diarrhea are more likely to visit doctors and receive treatment. In general, the medical negotiability of patients is poor and averages 30.7±2.3%, and 37.3±2.4% of patients carry out self-treatment, another 32.0±2.3% of patients tolerate the clinical manifestations of IBS (P>0.05). When IBS is combined with other syndromes, medical negotiability increases to 62.1±9.2%. During the period of adaptation to the conditions of life and study at the school, the level of strong ES in cadets increases to 32.3±2.3%, as adaptation (after 4 years) it decreases to 3.4±1.1% (P<0.001). The incidence of IBS is higher in patients with poor housing conditions, incomplete marital status and tobacco addiction. Conclusion. Effective management of the identified socio-behavioral risk factors for the formation of IBS can significantly reduce the risk of morbidity among military personnel and members of their families with IBS.
PRESUMPTIVE DIAGNOSIS OF SPINA BIFIDA IN CANINE PATIENT
Authors: Lorene Rabelo Amanda , Gaia de Sousa Felipe , Lilian Beier Suzane
Published: May 2023

The aim of this report is to describe a presumptive diagnosis of spina bifida in a mixed breed dog, due to previous diagnostic inconsistencies. Spina bifida is an uncommon congenital anomaly characterized by poor bone formation due to incomplete closure or the absence of the dorsal arch of the vertebral structure during the process of embryogenesis. Animals with this condition may have difficulties in the locomotion process, which constantly threatens the quality and survival of those affected. Spina bifida can present itself in four different forms and to varying degrees. A 5-month-old mixed breed dog was seen at a veterinary clinic in Conselheiro Lafaiete/MG with difficulties in the locomotion process and previous diagnostic inconsistencies in other veterinary services. On physical examination, he had kyphosis in the thoracic region and decreased proprioceptive capacity in the hind limbs. After radiographs were taken, morphological thoracic alterations were observed in the segment between the T5 to T9 vertebrae, with duplicated spinous processes and a decrease in the dimensions of the intervertebral space. The radiographic examination suggested presumptive evidence of thoracic spina bifida due to the unavailability of the tutor to perform more sensitive exams such as tomography and magnetic resonance. Therefore, drugs for pain and neuropathic control such as gabapentin and pregabalin were prescribed, at different times, until new recommendations, which have shown therapeutic efficacy to the patient. Currently, the patient uses a wheelchair adapted for locomotion due to the loss of movement of the hind limbs, in addition to weekly physical therapy follow-up and acupuncture sessions.
OSTEOPATIA CRANIOMANDIBULAR EM PASTOR ALEMÃO – RELATO DE CASO
Authors: Viomar Murilo , Ziliotto Liane , Coelho Lehmkuhl Ricardo , Kimie Falbo Margarete , Schimanski Larissa , Abou Ghaouche de Moraes Fátima
Published: May 2023

A Osteopatia craniomandibular (OCM) é uma doença rara, autolimitante que acomete animais jovens, entre três a oito meses e não tem caráter neoplásico. É caracterizada pela proliferação óssea que atinge os ossos da mandíbula, mas também pode envolver outras estruturas como articulação temporomandibular, ossos do crânio e ossos longos, causando dor e desconforto. Foi atendido um cão, fêmea com quatro meses de idade com algia mandibular antes e após ter sofrido queda de altura. Com os exames foram observadas alterações condizentes com OCM. Diante do caso, foi estabelecido tratamento analgésico e acompanhamento com exames de imagem e exames de sangue. O animal teve boa resposta ao tratamento e não necessitou de outras intervenções.
Development of a graphical interface programmed with Matlab App Designer for the analysis of the SCR thyristor using a sinusoidal signal source for its single-phase configuration
Authors: González-Galindo Edgar Alfredo , Vazquez Rios Alan Ismael , Flores Delgado Alejandro , Pérez García Jorge
Published: May 2023

A graphical interface programmed with MATLAB App Designer was developed for the analysis of the SCR thyristor using an alternating current source with a single-phase sinusoidal signal. As a first step, the mathematical analysis was made to design the graph of the firing angle in a circuit made up of an SCR. Following this, programming was carried out to calculate the intersection points of the zero crossing for the simulation in a more interactive way, where the user makes changes in the parameters in order to alter the oscillations and obtain the graphic behavior of the load and the thyristor visually. This program allows students to use it intuitively along with the view of the calculations, graphs, and to control the trigger signal on the interface without making use of virtual simulators and measurement equipment available on the market at a high cost. This facilitates the teaching-learning abilities in the subjects of computer fundamentals, applied programming and power electronics. This graphical interface allows the development of theoretical-practical activities in person and at a distance, to the design of electronic circuits.
Implementation of the 5'S methodology in SMEs during the process of the TSU Industrial Processes Stages of the UTNA
Authors: Vazquez-Gutierrez Rosa Inés , Diaz-Avalos Mara Alondra , Núñez-Montalvo Juan Manuel , Ortiz-Negrete Carmela
Published: May 2023

The present study is a demonstration of the application of the 5'S in the stays of students of the career of Industrial Processes, Manufacturing and automotive area. Its purpose is to present the most important points in the application of 5'S in SMEs in the region. The 5'S is a Japanese methodology composed of 5 stages: Select, Order, Clean, Standardize and Discipline. The application of the 5'S in SMEs allows for cleaner, more orderly, standardized workspaces and thus to be able to do work faster in the organization. This methodology allows the auditors of 5 to be able to have goals on the increase in problems found in each audit.