bluuebunny/crossref_metadata_2025 huggingface dataset:
Potential of renewable energy communities in Latvia’s energy sector transformation
Authors: Kudrenickis Ivars , Klavs Gaidis , Rekis Janis
Published: July 2024

Renewable energy communities (REC) are one of the instruments to increase uptake of renewable energy (RE) sources. The EU policy underlines the necessity of citizen wide involvement in the energy system transformation processes to meet the renewable energy (RE) targets. In the article, the energy community is understood as mostly locally-rooted form of co-operation in order to jointly use RE sources with the aim of producing RE dominantly for collective self-consumption and providing socio economic benefits for REC participants and particular local areas. The article estimates the potential of the households regarding rooftop solar photovoltaic (PV) uptake in Latvia. Evaluation is based on the cascade approach: starting with the technical solar PV potential, housing type analysis, then estimating the financial capacity of households and household investments statistics, finally the household willingness to invest in joint energy production is considered. As a result, REC potential to attract additional household investments to increase solar PV electricity production is calculated in the range from 43.69 MEUR to 87.42 MEUR. The REC potential to scale up RE in power generation is calculated for 76.6 GWh electricity in 2030, or 11.6% of the additional electricity from solar PV installations planned in the national energy-climate plan scenario. REC facilitating is understood as one of the policy wheels of municipal sustainable energy and climate action plans. By applying the regional model for climate change mitigation measure impact evaluation, the potential contribution of REC in greenhouse gas emission reduction and providing socio economic benefits for both REC participants and municipality are evaluated at the city level.
Methane production from birch and maple leaves and miscanthus grass
Authors: Dubrovskis Vilis , Dubrovskis Dagnis
Published: July 2024

Global warming is increasingly affecting life in the world. We have to experience drastic temperature fluctuations, floods and drought periods more and more. The European Union has decided to achieve climate neutrality by 2050. To achieve this, it is important to stop using fossil energy sources. Renewable energy resources should be used instead. Instead of fossil natural gas, biogas obtained from various organic residues and waste can be used well. In order to make biogas production more profitable, cheap raw materials are needed. These could be tree leaves, which are collected in large quantities in the autumn and deposited in piles and garbage dumps. The piles also produce harmful gases. If the gas from these piles is not collected, then it escapes into the atmosphere and also pollutes the environment. Such practices should not be allowed in the future. The aim of this study was to find out the potential of biomethane production from maple and birch leaves compared to grass miscanthus, which gives a high biomass yield. The study was conducted in a laboratory facility with 16 bioreactors. The study lasted for 32 days. Anaerobic fermentation took place in an oven at 38 °C. On average, grass miscanthus yielded 0.474 L·g-1DOM of biogas and 0.236 L·g-1DOM of methane. 0.542 L·g-1DOM biogas and 0.262 L·g-1DOM methane were obtained from maple leaves. Birch leaves yielded 0.467 L·g-1DOM biogas and 0.219 L·g-1DOM methane. All biomasses tested in the study can be used as raw materials for biogas production. Only the average content of methane in this biogas is lower than that obtained from animal manure.
Functional land management model - tool for sustainable and climate friendly management of nutrient rich organic soils
Authors: Konstantinova Elina , Lazdins Andis , Kruze Imants
Published: July 2024

Climate change is one of the greatest environmental, social and economic challenges of our days and warming of the climate system is unequivocal. Greenhouse gases (GHG) emissions caused by human activities are the most significant driver of the observed climate changes since the mid- 20th century. Managed nutrient rich organic soils are one of the largest key sources of GHG emissions in Boreal and Temperate cool and Moist (TCM) climate regions in Europe. In these regions managed organic soils usually are drained forests and fens or mires that when efficiently drained can increase GHG emissions. The total area of managed organic soils in EU is 34.5 mill. ha (7% of the EU area). Organic soils can have high GHG emission as well as carbon storage potential depending on chosen management strategies. Based on the research and results obtained within the framework of the LIFE program project “Demonstration of climate change mitigation potential of nutrient rich organic soils in Baltic States and Finland” (LIFE OrgBalt), the authors have developed a functional land management model – a tool for sustainable and climate friendly management of nutrient rich organic soils. The model is designed to allow the user to assess the performance of organic soils depending on the planned land use type (scenario), based on the land use performance criteria: financial return, economic return, financial deficit and the optimal amount of public funding, reduction of GHG emissions and ecosystem services assessment. Based on the findings and using the developed model, it is possible to implement deliberative management decisions of managed nutrient rich organic soils, to evaluate potential management costs, plan the expected financial return, assess the benefits of climate mitigation and take into account nature values.
Impact of ash obtained after multi-crop pellet burning on spring barley fertilization
Authors: Jasinskas Algirdas , Petlickaite Rita , Praspaliauskas Marius , Romaneckas Kestutis , Sinkeviciene Ausra
Published: July 2024

The EU Green Deal envisages a significant reduction in the use of industrial mineral fertilizers in agro-technologies. The use of ash from another fuel made from plant biomass could help not only to utilize combustion residues, but also to optimize the nutrition of cultivated agricultural plants without harming the environment. With this aim, a pot experiment of the effects of multi-crops biomass ash on spring barley sprouts was carried out in January-February 2024 in the greenhouse of the Academy of Agriculture of the Vytautas Magnus University (VMU). Four ash fertilization rates were tested: 1. Unfertilized (N0, comparative-control treatment); 2. Fertilized at a low rate (N1); 3. Fertilized at an average rate (N2); 4. Fertilized at a high rate (N3). Or 200, 1000 and 2000 kg·ha-2, respectively. According to the results of investigations, the average rate of ash fertilization (N2) was the most effective for spring barley sprout growth. The shoot length was about 6 cm higher than in control. Ash fertilization rates had no significant effect on the root development. Fertilization with ash initiated the rise of the concentration of chlorophyll in spring barley leaves significantly by up to 46%. Fertilization with ash usually reduced the amount of dry matter in barley shoots but increased it in their roots.
Experimental study of larvae cage area impact on productivity in green lacewing industrial-scale rearing
Authors: Yaroshevsky Vladislav , Bespalov Igor , Khodorchuk Vasyl , Barkar Vitalii , Bulgakov Volodymyr , Rucins Adolfs , Aboltins Aivars
Published: July 2024

The article analyses the experimental results of the cage area effect on green lacewing productivity. The tests were made under the conditions of the complete green lacewing (Chrysoperla carnea) rearing process on the base of the Engineering and Technological Institute “Biotekhnika” of NAAS of Ukraine in partnership with the the Latvia University of Life Sciences and Technologies. The research was focused on the correlation between the larvae cage productivity and its inner area. Four cage types with the same design and different areas were studied in the experiments. The set of experiments includes parallel insect rearing in three cages of each type. The specific productivity in cocoons·cm-2 was chosen as the main cage efficiency parameter. The analyses showed the productivity reduction with the cage area increasing. However, in the range of the cage area of 550-950 cm2 the average productivity kept constant of 0.64 cocoons·cm-2. The detected interval could be used for cage manufacturing and further equipment set forming with increased economic efficiency. The cage number in such equipment set would be 1.5 times less in comparison to the basic one for the same set productivity. Therefore, the equipment set manufacturing and maintenance costs would be decreased.
Identification procedure of functionally graded material in sandwich beam
Authors: Kovalovs Andrejs , Barkanov Evgeny , Vodka Oleksiy
Published: July 2024

The present work considers two types of functionally graded material with the through-the-thickness distributions in the core of a sandwich beam. A numerical study of free vibrations of a sandwich beam was carried out using the finite element method (using ANSYS) and corresponding modal parameters (natural frequencies and mode shapes) were determined. Deflection of a simply-supported sandwich beam was investigated additionally. The effects of material parameters were discussed in detail. Two models developed enable to determine a single material parameter using the frequency or displacement responses, if the remaining material data or distribution laws are available. By means of the model I, the inverse problem solution allows to calculate the values of material properties at the bottom surface of the core if the properties are linearly distributed through-the-thickness of the core material and are known at the top surface. Application of the model II allows to determine the law of distribution of material properties through-the-thickness of the core if material properties are known only on the top and bottom surfaces.
Energy efficiency improvement support programmes for private buildings in Latvia
Authors: Mazure Gunita
Published: July 2024

Energy efficiency improvement is one of the major priorities for the economic development worldwide, especially if it coincides with the increase of energy resources. Measures to lower energy demand in buildings require financial resources; though, support instruments prioritarily have included the EU funds targeted for the renovation of apartment and public buildings. Only from 2021, grants, technical assistance and guarantees in the form of state support tools are offered to the owners of private houses. Hence, the research aim is to evaluate the results of energy efficiency support programmes for the owners of private buildings in Latvia. The research employs content analysis, the method of analysis and synthesis and the graphical method. The support is allocated through three institutions: the Ministry of Climate and Energy (MoCE), the Ministry of Economics and the Ministry of Environmental Protection and Regional Development. Total financing is slightly below EUR 60 mln. The state support measures are targeted for the implementation of two activities: increase of energy efficiency and installation of electricity generation equipment. An increase of energy class of the building (not lower than C) and reduction of heat energy consumption at least by 20% are mandatory requirements to apply for the technical assistance at the state-owned development finance institution ALTUM that for now has approved almost EUR 5 mln of which 48.81% have been approved for the installation of energy generation equipment and 51.19% for the improvement of energy efficiency. All beneficiaries have achieved the set requirements: the average reduction of thermal energy consumption is 35-40% and the increase of energy classes A and B are also reported. The Ministry of Climate and Energy has granted 85.45% of financing available through this institution. Owners of private houses located in Pieriga statistical region have been the most active applying for the grants.
Enhancing communication skills of engineering students through EFL platform-assisted project work
Authors: Chaikovska Olha , Voloshchuk Maryna , Komarnitska Liudmyla , Palyliulko Oksana
Published: July 2024

The primary goal of higher education is to prepare graduates for the working environment. However, traditional university courses often fail to teach the knowledge and skills highly demanded in the job market today. In particular, verbal and non-verbal communication skills in a professional context are essential. Fortunately, digitalization has made learning more convenient and effective through the implementation of technology. This article explores the use of EFL (English as a Foreign Language) platform-based engineering projects in ESP (English for Specific Purposes) extracurricular courses for engineering students in higher education contexts. The study aimed to assess the impact of using engineering projects developed with the help of partial incorporation of ESP learning courses on the Prometheus platform, on the formation of verbal and non-verbal communicative competencies of engineering students in the experimental group. The sample involved two groups of first-year students majoring in Electrical Engineering, Electromechanics, and Electrotechnology, with one group serving as the control group (ncontr. = 25) and the other as the experimental group (nexp. = 20). Data was collected from students’ engineering projects according to verbal and non-verbal communication skills criteria. For data analysis, we used Fisher’s criterion to assess the formulated hypotheses, and the calculations were carried out with the help of MS Excel. The results showed that engineering students in the experimental group outperformed their group mates by more than 1.5 in terms of written competencies and non-verbal communication skills in the profession-based context. Further data analysis based on Fisher’s criteria revealed a reliable difference in the share of participants who succeeded in defending the project in both groups. The study suggests that language learning platforms have the potential to be used in project-based study in ESP classes to help engineering students improve their verbal and non-verbal communication skills in a professional context.
Influence of disc cultivator design on soil particle displacement
Authors: Horejs Frantisek , Cisler Martin , Matyas Libor , Strnad Michal
Published: July 2024

The aim of this research is to assess the influence of the design of disc cultivators on the displacement of soil particles. A disc cultivator with X-shaped rows of working tools and a disc cultivator with parallel rows of working tools are evaluated. Both of these machines are evaluated when working at three different slope levels of 2°,6°,11°. The method used for detection of particle displacement was a modification of the tracer method. Tracers used for this experiment were aluminium cubes with an edge length of 16 mm. Forty cubes were used for one measurement, they were placed in two layers, with the cubes placed perpendicular to the soil processing direction at intervals of 0.1 m. Their original position is therefore precisely known for the subsequent determination of their displacement in both axes. The measured data were processed and evaluated in terms of the displacement of soil particles in the longitudinal and transverse direction perpendicular to the soil processing and the size of the vector angle. The vector then determines the size and direction in which the tracer was displaced. When comparing the values of the vector angles, it is evident that when using a cultivator with an X-shaped disc row design, higher average values were achieved for 4 of the 6 measurements than with a cultivator with parallel disc rows. The effect of the design on the average length of the vectors is not clear, as the design with X-shaped disc rows achieves higher values in the topsoil when comparing the average displacement length. In contrast, the average vector length values measured in the subsurface layer are higher, with the design with parallel rows of disc tools achieving higher average values.
Influence of organic fertilizers on soil erosion parameters in maize crop
Authors: Cisler Martin , Horejs Frantisek , Strnad Michal , Matyas Libor
Published: July 2024

Every year, large amounts of agricultural land are threatened by water erosion. Fields with sloping land are particularly at risk. The impact of water erosion on soil and fine soil particles is very serious. Water erosion is a natural process and cannot be stopped. It can only be reduced or slowed down. To reduce the impact of water erosion, erosion control measures are used to protect the soil surface and fine soil particles. The most risk crops from the view of water erosion are wide-row crops. The aim of this research was to assess the effect of organic fertilizers on soil erosion parameters in maize crop. To achieve the results, a field experiment focusing on three organic fertilizers (manure, digestate, compost), was established on a sloping plot with an average slope of 5.29°. Each fertilizer was represented in two variants at different rates. Two variants were added as a control. One with maize cover without fertilizer application and the second without vegetation. Surface runoff and erosive wash were measured using the micro-parcel runoff method. Based on the results from the measurements, a positive effect of organic fertilizers on water erosion mitigation can be demonstrated, primarily reducing erosive wash and surface runoff. Both are associated with improved soil infiltration. It is therefore possible to consider the use of infiltration strips with extreme doses of organic fertiliser on erosion-prone areas of land. Furthermore, there was no confirmation of the expected reduction in soil water infiltration for the option where digestate was applied.
Methodological aspects of bioeconomy development strategy formation in Ukraine (example of renewable energy sources)
Authors: Kucher Oleg , Yermakov Serhii , Andreitseva Iryna , Plotnichenko Svitlana , Kozak Oleksander
Published: July 2024

The work is devoted to the study of issues of the formation of priorities of the economic development of Ukraine. As a result of theoretical studies, it was established that the main goal of the bioeconomy is the optimal use of renewable biological resources and the creation of sustainable systems for the production of new types of products based on them. Marketing management plays an important role as an important component of the company management system. It is noted that the methodology is the fundamental basis of the management of the marketing activities of the enterprise, and the methodological complex is a toolkit that includes a set of marketing tools and marketing research. The main principles of the methodological complex of marketing have been identified and analyzed in the work. In the structure of the principles of marketing, an important place is given to marketing concepts, which reflect the basic point of view, a constructive approach to various types of activities. Methodological approaches to the study of the marketing management system are the starting point that determines the direction of the research in relation to the goal. The work examines the conceptual apparatus and marketing terms that characterize it. Much attention is paid in the research to the development of new paradigms of marketing, in particular, ecological marketing, renewable energy and bioeconomy. Based on the research data, the authors structured the main categories and their relationship. This made it possible to develop and propose a conceptual model for the formation of a bioeconomy development strategy in Ukraine, aimed at creating a more innovative and resource-efficient economy with sustainable use of renewable energy sources and resources. In the context of the studied material, it follows that an important task of marketing management of the enterprise is the formation of such management mechanisms that would ensure its effective functioning, since it is the construction of enterprise management based on marketing principles that creates favorable conditions for ensuring competitiveness and strengthening the market positions of the enterprise.
On simulation of soft matter and flow interactions in biomass processing applications
Authors: Strautins Uldis , Marinaki Maksims
Published: July 2024

In this research, we extend our studies of the extraction process from diverse plant materials, introducing advancements to our previous models. Our framework considers dynamic elements by taking into account the motion of the particles, departing from the statical particle assumption in prior articles. Several methods such as moving geometries or modified equations for a system with moving particles in Lagrangian coordinates are introduced to boost the precision of our simulations, taking into account the complex dynamics of the solvent and its interaction with the plant material. Expanding beyond our focus on supercritical carbon dioxide (scCO2), our research is addressing some different applications. Besides the traditional solvent-based extractions, we consider potential applications in filtration, wood industry processes, etc. This allows our model to adapt to diverse industrial contexts with varied extraction mediums. Our coupled system of equations contains fluid dynamics equations for solvent flow, reaction-advection-diffusion equations for solute, and equations governing remaining solute concentration in biomass. The exchange of active material between solid and fluid is modelled by the Langmuir law. Applying finite volume techniques and implemented in the Octave/Matlab environment, our model captures the temporal evolution of two and three dimensional solute distribution and solvent velocity field. This modular framework facilitates the integration of tailor-made laws to represent diverse plant materials, ensuring versatility across applications. Through our simulations, we present the analysis of our modified model’s performance and discuss its advantages and limitations. This research is a slight step forward in understanding and optimising extraction processes, offering valuable insights for industries involved in functional foods, nutraceuticals, pharmaceuticals, cosmetics, filtration, and wood processing.
Agroengineering studies of tillage and harvesting parameters in soybean cultivation
Authors: Rogovskii Ivan , Sivak Igor , Shatrov Ruslan , Nadtochiy Oleksandr
Published: July 2024

The article presents the results of field tests of agricultural machinery in the operation of soil processing, sowing and harvesting in soybean cultivation. As a result of conducted studies, the design and operating parameters of a rotary plow were established, which ensure high-quality performance of main soil treatment with combination of organic mass sealing and soil deepening operations: the diameter of the spherical disk is 0.66 m, the distance between the rotor disks is 0.23 m, the width of the soil deepener stand – 0.16 m, the rotor attack angle – 24°, the rotor processing depth – up to 0.15 m, the soil deepening depth processing – up to 0.25 m; the width of the working machine is 2.4 m, the rotor rotation frequency is 385 rpm, the working speed is 2.44-3.00 m·s-1. The rotary plow with the specified structural and mode parameters provides a uniform depth of processing and complete cutting of stubble with 73-75% organic mass embedment in qualitatively processed soil, which corresponds to agrotechnical requirements for the technology of biological agriculture. The properties of the foot opener to create a compacted seed bed and help draw up soil moisture, as well as the use of the dew-forming effect, contributed to the increase in soybean productivity. The optimal width of the rows when sowing with a paw coulter for soybean plants is 60 cm, the reliable yield increase compared to the control was 86.2%. During the development of the combing device and the model of the interaction process of the soybean stalk with the combing combs, the angular zone of combing is set at 1.25π and the total stroke of the working machine for combing one stalk is equal to five distances between adjacent soybean plants in a row. At a working speed of the machine 7-9 km·h-1, the estimated drum speed range is 300-375 rpm for 8 brushing combs.
Chemical studies of parameters and composition of lignocellulose raw material samples of municipal origin
Authors: Bratishko Viacheslav , Tkachenko Tetiana , Shulga Sergey , Tigunova Olena
Published: July 2024

As a result of analytical studies, the main types of lignocellulose raw materials of communal origin were established (using the example of the city of Kyiv). It was found that the most common and promising for use in biofuel technologies are the following types of lignocellulose raw materials in groups: 1) lawn grass; roadside grass; 2) green trimmings of maple, linden, poplar, chestnut, oak, birch; 3) fallen leaves of maple, linden, poplar, chestnut, oak, birch. These types of trees make up 91.6% of the number of all perennial plantations, excluding coniferous trees (based on the analysed data of municipal enterprises of Kyiv). The largest share of fallen leaves (92.9%) is formed by three types of trees - poplar, maple and chestnut. Chemical studies were conducted on the composition of these types of raw materials, as well as three types of miscanthus and sugar sorghum, as plants that can take a promising place in urban landscapes. As a result of chemical studies, it was found that the highest ash content (mineral component) was observed in the dry matter of roadside grass (31.63%), fallen birch leaves (31.17%) and lawn grass (17.53%), the highest content of lignin is in fallen poplar leaves (30.29%), oak trimmings (29.41%) and fallen oak leaves (27.63%), the highest cellulose content is in miscanthus plants of all species (42.23-46.00%), sugar sorghum (34.07%) and fallen birch leaves (31.79%), hemicelluloses – in fallen maple leaves (36.66%), roadside grass (33.97%) and sugar-flowering miscanthus (33.96%), water soluble substances – in plants of sugar sorghum (33.62%), trimmings of linden (22.81%) and poplar (22.57%), pitches and fats – in fallen birch leaves (14.71%), fallen oak leaves (9.82%) and trimmings of birch (8.73%). The obtained results allow us to determine the most promising types of raw materials of communal origin for use in technologies of liquid and gaseous biofuels.
Assessing reliability of continuous geotechnical monitoring measurements
Authors: Jankauskiene Dainora , Tautaviciene Benita , Dorosevas Viktoras , Lousada Sergio Antonio Neves
Published: July 2024

7 RISCO – Civil Engineering Department of University of Aveiro, 3810-193 Aveiro, Portugal
Driving sustainable e-waste recycling behaviors in India: challenges, models, and solutions
Authors: George Naibin , Cekuls Andrejs
Published: July 2024

The paper explores the recycling behavior model of e-waste management in India using regression analysis, focusing on understanding and influencing consumer, recycler, and policymaker behaviors towards sustainable e-waste management practices. It reviews existing literature on e-waste recycling behaviors, regulatory frameworks, and stakeholder roles within the recycling ecosystem to develop effective e-waste management strategies. Utilizing the Theory of Planned Behavior and the Waste Management Hierarchy, the study examines the motivations and barriers to e-waste recycling. Through a mixed-methods research design, including structured questionnaires and semi-structured interviews, the study assesses the impact of knowledge and awareness, environmental concern, government policies, recycling challenges, collection preferences, disposal practices, and technological changes on recycling behaviors. The analysis reveals significant predictors of recycling behavior, supporting the hypothesis that knowledge, environmental concern, policy awareness, and technological advancements positively influence e-waste recycling, while identifying challenges and preferences that could be addressed to improve recycling rates. The paper concludes with recommendations for enhancing e-waste management practices in India, emphasizing the need for increased awareness, stronger policies, technological innovation, and addressing recycling challenges to improve environmental outcomes and achieve sustainable e-waste management.
Numerical simulation of groundwater pollution in hilly areas with complex terrain based on GMS
Authors: Ling Yifang , Liu Guodong , Li Jun , Shi Qiuyun
Published: July 2024

Groundwater resources are an important source of drinking water and are of strategic importance. Leakage of storage materials or wastewater may occur during petrochemical production, leading to groundwater pollution. Taking a petrochemical construction project in complex hilly region of Hunan Province, China as an example, a groundwater flow and solute transport model was established by using groundwater simulation system GMS according to engineering analysis and investigation. According to the characteristics of hilly and plain areas, the precipitation infiltration recharge was calculated by using the hydrology method and precipitation infiltration coefficient method respectively to improve the simulation accuracy of the model. The model was established to simulate the solute transport of toluene, COD, ammonia nitrogen and petroleum on the 100th, 1000th day and 20th yearafter leakage of a tank farm and sewage treatment plant under abnormal working conditions. The results show that organic pollutants are mainly controlled by convection, and inorganic pollutants are controlled by convection and dispersion, and the pollution halos would all move out of the construction area after 20 years, but not out of the simulation area. In order to prevent and respond to and deal with pollution incidents in a timely manner and minimize the impact, zoning and categorization of seepage control measures should be taken, and a groundwater monitoring plan and an emergency plan for pollution treatment should be formulated.
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain
Authors: Barber Russell , Pinsker Robert , Walton Stephanie , Zhang Yiyang
Published: July 2024

SYNOPSIS

Utilizing a common enterprise resource planning (ERP) vendor could improve supplier and customer performance by increasing supply chain information technology (IT) alignment, agility, and efficiency. However, supply chains could be hesitant to utilize a common ERP vendor for fear of intellectual capital loss, increased costs, and IT incapability with existing IT architecture. Relational view theory argues that information sharing and process integration advantages are achieved when supply chain partners share assets, knowledge, and capabilities through relation-specific investments, complementary resources, and knowledge sharing processes. We find evidence that common ERP vendor (CERPV) use is associated with greater supplier and customer efficiency, performance, and partnership strength. Our study directly examines the impact of CERPV use within a supply chain, adding to the limited accounting information systems’ evidence on the role of interorganizational ERP system investments on efficiency.
Chairs’ Views of the Market for Doctorally Qualified Accounting Faculty
Authors: Boyle James F. , Boyle Douglas M. , Hermanson Dana R. , Krull George W.
Published: July 2024

Based on a survey of U.S. AACSB-accredited accounting program chairs, we find that the current faculty shortage at the participants’ institutions is less severe than five years ago and less severe than it is expected to be over the next five years. Specialties with the greatest current shortage at the participants’ institutions are tax, accounting systems and data analytics, and audit. Participants view the overall U.S. accounting faculty labor market in balance today, but trending toward a slight shortage over the next five years. Both today and over the next five years, participants perceive a surplus of financial accounting faculty, and shortages in audit, tax, accounting systems and data analytics, and fraud/forensic accounting. Finally, we find that the accounting faculty shortage is much more severe at small, “Nonresearch Intensive” schools than at large, “Research Intensive” schools. We discuss insights for current and prospective doctoral students and others.
Stopping Hamburglars: Applying Effective Internal Control
Authors: Soonawalla Kazbi , Wakefield James
Published: July 2024

Understanding effective internal control is vital for accounting and business students. Examples of fraud and loss through poor internal control are widespread in practice. The learning objectives of this teaching case focus on improving students’ ability to comprehensively evaluate internal control practices and suggest and justify new practices where applicable. The McDonald’s Monopoly fraud is a real-life example of a situation where multiple internal control failures had substantial financial and reputational consequences for McDonald’s, particularly its outsourcing partners involved in operationalizing the monopoly game. We use this factual case to illustrate control system shortcomings, allowing students to evaluate internal control and suggest internal control techniques with reference to all five components of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control—Integrated Framework.

JEL Classifications: A22.
Supervisor Impact on Employee Careers: The Role of Rating Differentiation
Authors: Künneke Judith
Published: July 2024

Organizations invest heavily in supervision to increase the competitive advantage of their human capital. Although recent studies show that supervisors add value in general, it is not well understood what specific supervisory behaviors are relevant for employee career outcomes. To that end, this study explores the performance evaluation process and focuses on supervisors’ evaluation behavior. Interpreting a supervisor’s tendency to differentiate as a way of advancing employee development, I provide theory-consistent evidence revealing the relevance of differentiation for employee career outcomes. Using proprietary archival data, I demonstrate that differentiation relates positively to employees (1) performing more successfully in a new position upon promotion, (2) receiving a promotion to the next position, and (3) remaining in the organization. Therefore, this study presents novel and relevant evidence on the importance of specific supervisory behaviors in establishing effective human capital management practices.
Dulaglutide and Glomerular Hyperfiltration, Proteinuria, and Albuminuria in Youth with Type 2 Diabetes: Post Hoc Analysis of the AWARD-PEDS Study
Authors: Bjornstad Petter , A. Arslanian Silva , S. Hannon Tamara , S. Zeitler Philip , L. Francis Jennie , M. Curtis Alexandra , Turfanda Ibrahim , A. Cox David
Published: July 2024

OBJECTIVE: To examine changes in glomerular hyperfiltration and other measures of kidney function in youth with type 2 diabetes treated with dulaglutide or placebo.

RESEARCH DESIGN AND METHODS: Post hoc analysis was performed on kidney laboratory data from 154 youth (10-18 years) with type 2 diabetes enrolled in a completed placebo-controlled glycemic control trial of dulaglutide.

RESULTS: Mean estimated glomerular filtration rate (eGFR) decreased from baseline to 26 weeks in participants treated with dulaglutide versus placebo (-5.8 vs. -0.1 mL/min/1.73 m2; P=0.016). Decreases in eGFR were observed primarily in participants with baseline glomerular hyperfiltration. At 26 weeks, the prevalence of both glomerular hyperfiltration and proteinuria increased with placebo but decreased with dulaglutide (P=0.014 and 0.004 vs. placebo, respectively).

CONCLUSIONS: Dulaglutide was associated with attenuated glomerular hyperfiltration and proteinuria in youth with type 2 diabetes. The impact of these changes on the risk of diabetic kidney disease is unclear.
Perbandingan Hemodialisis dan Continuous Ambulatory Peritoneal Dialysis terhadap Kualitas Hidup
Authors: Andika Ryan , Hutajulu David Mikhael M. P. , Nelwan Erni Juwita
Published: July 2024

Insiden penyakit ginjal kronik terus bertambah setiap tahunnya. Pada pasien penyakit ginjal kronik tahap akhir atau end stage renal disease (ESRD) dibutuhkan renal replacement therapy. Kualitas hidup pada pasien yang menjalani renal replacement therapy adalah faktor penting yang perlu dipertimbangkandalam memberikan terapi pada pasien ESRD. Laporan kasus berbasis bukti ini bertujuan membandingkan kualitas hidup pasien ESRD yang mendapat terapi continuous ambulatory peritoneal dialysis (CAPD) dengan hemodialisis berdasarkan short form 36 (SF-36). Penelusuran literatur dilakukan pada tanggal 23Februari 2023 menggunakan database PubMed, Science Direct, dan Scopus. Berdasarkan kriteria inklusi dan eksklusi, didapatkan 1 artikel randomized controlled trial (RCT) dan 1 artikel tinjauan sistematis ditelaah kritis. Studi RCT yang diinklusi menunjukkan kualitas hidup lebih baik pada kelompok CAPD dibandingkanhemodialisis. Pemilahan studi dalam systematic review berdasarkan penggunaan SF-36 didapatkan kualitas hidup kelompok CAPD lebih baik dalam 2 artikel dan kelompok hemodialisis lebih baik dalam 1 artikel. Pasien ESRD yang menjalani CAPD memiliki kualitas hidup lebih baik dibandingkan kelompok hemodialisis.
Pengaruh Injeksi Kortikosteroid Intra-artikular Sebelum Latihan Fisik terhadap Perbaikan Nyeri pada Pasien Osteoartritis Lutut
Authors: Nugroho Dimas , Feliciana Anastasia , Halim Grace Suriadi , Tumanduk Jason Oscar Yonathan , Shabrina Meisya , Mirtha Listya Tresnanti
Published: July 2024

Osteoartritis (OA) lutut merupakan penyakit yang sering ditemukan pada populasi lanjut usia dan dapat menjadi pemicu disabilitas.  Tata laksana utama yang disarankan American College of Rheumatology adalah  latihan fisiksedangkan analgetik golongan nonsteroidal anti-inflammatory drugs dan anti-inflamasi steroid intra-artikular  diberikan jangka pendek untuk mengurangi gejala. Tujuan evidence-based case report adalah untuk menganalisis apakah injeksi steroid intra-artikular pada pasien OA lutut sebelum menjalani latihan fisik dapat membantu mengurangi nyeri OA. Data yang dianalisis adalah dari database Pubmed, Cochrane dan Embase menggunakan kata kunci atau medical subject headings. Setelah itu dilakukan telaah jurnal relevan yang terpilih. Dari ketiga studi tersebut didapatkan bahwa kombinasi terapi injeksi intra-artikular steroid dengan program latihan fisik sebelum menjalani program latihan fisik tidak memberikan perbaikan  signifikan dibandingkan dengan subjek yang diberikan injeksi intra-artikular plasebo sebelum menjalani latihan fisik. Oleh karena itu, kombinasi terapi anti inflamasi dan program latihan fisik tidak kami rekomendasikan untuk terapi OA.
Hubungan Anemia pada Ibu Hamil dengan Skor APGAR Bayi Baru Lahir di RSUD Banten Tahun 2022
Authors: Aisyah Syarifah , Sulthany Ade Ichwan , Rosdiana Dewi Selvina
Published: July 2024

Anemia memengaruhi sepertiga populasi dunia dan berkontribusi terhadap peningkatan morbiditas dan mortalitas ibu dan bayi yang dilahirkan. Pedoman program resusitasi neonatal menyatakan bahwa skor Apgar dapat memberikan informasi mengenai status keseluruhan bayi baru lahir dan terdapat beberapa faktor maternal yang dapat memengaruhi hasil skor Apgar pada bayi baru lahir, salah satunya adalah kondisi anemia pada ibu. Tujuan penelitian ini adalah mengetahui hubungan antara anemia pada ibu hamil dan skor Apgar di RSUD Banten, menggunakan metode observasional analitik dengan desain potong lintang. Penelitian berlangsung pada bulan Januari sampai Mei 2023 dengan data penelitian diambil secara consecutive sampling dari rekam medis ibu hamil yang bersalin di RSUD Banten tahun 2022 dengan total 216 sample. Hasil penelitian menunjukkan prevalensi anemia pada ibu hamil di RSUD Banten adalah 43% dan tidak terdapat hubungan bermakna antara kondisi anemia ibu saat hamil dan skor Apgar rendah bayi baru lahir (p value 0,405). Kesimpulan penelitian ini yaitu tidak terdapat hubungan bermakna antara kondisi anemia ibu pada akhir kehamilan dan skor Apgar rendah bayi baru lahir di RSUD Banten.
Variation of Hydraulic Resistance in Pressure Pipelines of an Open-Type Hydraulic System
Authors:   Lviv Polytechnic National University, Sydor Taras , Orel Vadym
Published: July 2024

Pressure distributive pipelines with path distribution of fluid are part of various technical systems. Pressure losses at abrupt and smooth pipe reductions are components of total pressure losses in these pipelines. After all, the equalization of fluid distribution along the length of distributive pipelines is achieved, in particular, by reducing their diameter in the direction of flow. Depending on the configuration of the pipe reductions, pressure losses at this pipeline element can vary. For an open-type hydraulic system, a regulatory characteristics of pressure in the pipeline has been obtained with a constant fluid flow in a general form. The influence of measures necessary to change energy losses in the pipeline on the hydraulic resistance of the unregulated section of the pipeline has been taken into account. Options for these measures have been proposed for a pressure pipeline with pipe reduction.
Application of Unmanned Aerial Vehicles in Construction Industry
Authors:   Lviv Polytechnic National University, Baitsar Roman , Telishevskyi Andrii
Published: July 2024

Technological advances in the field of electronics, such as miniature electromechanical devices and small powerful electric motors, have made it possible to develop small and light devices, such as unmanned aerial vehicles (UAVs). Recently, civilian UAVs are rapidly gaining popularity. Undoubtedly, UAVs will be used for many services in the future. There is already a growing demand for such fields of application of unmanned aerial vehicles as agriculture, emergency services, energy, fuel, mining, construction, geodesy (cartography), transportation, etc. Thanks to modern technologies it possible to produce light and low-power but accurate sensors that can be used by controllers with high computing power and low energy consumption. This makes it possible to develop complex control systems for UAVs that can be implemented on board. Today’s quadcopters are used for design, surveillance, search, construction inspections, and a variety of other applications.
The Importance of Developing Self-Control to Improve Subjective Well-Being of Adolescents Living in Orphanage
Authors: Ulfah Khoiriya
Published: July 2024

Subjective well-being is a person's perception of his life experience and affection for his life Diener (1984). Based on observations, teenagers who live in orphanages seem to want more attention. Adolescents basically enter a transitional period and need guidance and affection from their parents, but they cannot get this at the orphanage. This is very risky for the emergence of negative emotions which of course will interfere with their subjective well being. So that self-control is needed to reduce negative emotions that might occur to teenagers in the orphanage. Individuals who have good self-control will be able to express their emotions appropriately according to the circumstances they are facing. This study aims to determine the relationship between self-control and subjective well-being in adolescents living in orphanages in Pringsewu Regency. The sample in this study were 60 adolescents according to predetermined criteria, namely those who resided in the orphanage of Putri Tunas Harapan Aisyiyah and Putra Umul Mukmin Aisyah Binti Abubakar in Pringsewu Regency. The data collection method in this study was to use a scale and use the Product Moment correlation technique with the help of the SPSS 20.0 for windows program using Cronbach Alpha. The results of the correlation in this study are that there is a significant positive relationship between self-control and subjective well-being.Keywords: Self-Control, Subjective Well-Being, Adolescents
Dynamic Power Allocation for Downlink NOMA
Authors: Almashhadani Yazen S. , QasMarrogy Ghassan A.
Published: July 2024

Dynamic Power Allocation for Downlink Non-Orthogonal Multiple Access (NOMA) is a critical research area in wireless communication systems. This study focuses on implementing and evaluating dynamic power allocation strategies in the context of downlink NOMA. We compare the performance of dynamic power allocation with fixed power allocation schemes to assess their impact on system throughput, interference management, and overall efficiency. Through extensive simulations and analysis in this paper using MATLAB, we demonstrate a comparison between dynamic power allocation and fixed power allocation, and the advantages of dynamic power allocation in adapting to changing channel conditions and user requirements, leading to improved system performance. Our results show the data rate and outage probability which provides valuable insights into the benefits of dynamic power allocation in downlink NOMA systems and highlight the importance of adaptive power management techniques in enhancing wireless communication networks.
PENGARUH MODEL PEMBELAJARAN INQUIRI TERBIMBING TERHADAP HASIL BELAJAR SISWA PADA PEMBELAJARAN IPAS MATERI BUMIKU SAYANG, BUMIKU MALANG KELAS V SD NEGERI 104204 SAMBI REJO T.A 2023/2024
Authors: Sirait Rame Yantina , Prawijaya Septian
Published: July 2024

Tujuan penelitian ini untuk mengetahui pengaruh penggunaan Model Pembelajaran Inquiri Terbimbing terhadap hasil belajar IPAS materi Bumiku Sayang, Bumiku Malang Topik A: Bumi Berubah Kelas V. Penelitian ini dilaksanakan di kelas V SD Negeri 104204 Sambi Rejo Timur Tahun Ajaran 2023/2024. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan pada model pembelajaran inquiri terbimbing terhadap hasil belajar siswa pada mata pembelajran IPAS kelas V SD Negeri 104204 Sambi Rejo Timur T.A 2023/2024. Hal ini dibuktikan dengan nilai thitung  3,367 yang lebih besar dibandingkan  ttabel  2,024 atau 3,367 > 2,024 pada taraf signifikan 5% yang berarti hipotesis Ho ditolak dan Ha diterima artinya ada Pengaruh Model pembelajaran Inkuiri Terbimbing Terhadap Hasil Belajar Siswa Pada Pembelajaran IPAS Materi Bumiku Sayang, Bumiku Malang Kelas V SDN 104204 Sambi Rrejo Timur T.A 2023/2024.
Pengembangan Media Pembelajaran Interaktif Berbasis Problem Solving Pada Tema Profesi Untuk Anak Usia 5-6 Tahun
Authors: Br Sembiring Putri Utami , Eza Gita Noveri
Published: July 2024

Abstrak: Penelitian pengembangan ini bertujuan untuk menghasilkan media pembelajaran interaktif Berbasis Problem Solving Pada Tema Profesi Untuk Anak Usia 5-6 Tahun yang valid dan praktis. Penelitian pengembangan ini dilakukan dengan menggunakan konsep model ADDIE yaitu diantaranya terdiri dari tahap Analyze, Design, Development, Implementation, dan Evaluation. Subjek penelitian ialah ahli kelayakan isi, ahli tampilan media, guru dan peserta didik kelas B di TK Budi Murni 2 Simalingkar, Kabupaten Deli Serdang, Sumatera Utara, dan Objek penelitian ini yaitu media pembelajaran interaktif berbasis problem solving pada tema profesi untuk anak usia 5-6 tahun. Teknis analisis data yang digunakan ialah deskriptif kuantitatif. Data hasil penelitian yang diperoleh dari uji validitas dengan skala penilaian 1-5 yaitu validasi kelayakan isi memperoleh rata-rata skor sebesar 4,3 yang mana masuk kedalam kategori Sangat Valid/Layak dan validasi tampilan media mendapatkan nilai rata-rata sebesar 4 yang mana masuk kedalam kategori valid/layak. Hasil Uji Praktikalitas dengan skala penilaian 1-5 dapat dilihat bahwa Uji praktikalitas guru mendapatkan nilai rata-rata sebesar 4,6 yang mana masuk kedalam kategori Sangat Praktis dan hasil respon peserta didik mendapatkan rata-rata penilaian 4 dengan kategori sangat praktis. Sehingga dapat disimpulkan bahwa pengembangan media pembelajaran interaktif berbasis problem solving pada tema profesi untuk anak usia 5-6 tahun telah Valid dan Praktis untuk digunakan dalam proses pembelajaran anak usia 5-6 tahun.Kata Kunci: Media Pembelajaran, Interaktif, Problem Solving.