bluuebunny/crossref_metadata_2025 huggingface dataset:
Digitalization of Tax Administration and Tax Avoidance
Authors: Belahouaoui Rida , Attak El Houssain
Published: April 2024

This chapter delves into the Moroccan tax system's challenges, underscored by a significant tax shortfall as reported by the IMF. At its core, the study explores the nexus between digitalization in tax administration and taxpayer behavior, particularly focusing on tax avoidance. Conducted within the Moroccan reform context, the research utilizes qualitative insights from interviews with 30 tax administrators. The findings highlight that while digitalization and service facilitation promote tax compliance, a lack of trust and transparency can exacerbate tax avoidance. The study emphasizes the critical need for comprehensive tax reform in Morocco, targeting fairness and a robust relationship between tax authorities and taxpayers. Such reforms are essential to foster a business-friendly environment conducive to investment. This research contributes to the understanding of digital governance's role in tax administration and its potential to influence taxpayer behavior.
Conducting Legitimate Research Using Various Synthetic Imagery From Artmaking Generative AIs
Authors: Hai-Jew Shalin
Published: April 2024

For researchers, in-world phenomena offer many opportunities to learn in systematic ways (through various types of observation, research, and analysis). One phenomenon that can bear higher levels of insight involves artmaking generative AIs, not only in terms of how the systems work and are designed, but in terms of their output images. This work asserts that AI-generated imagery may be informative of the underlying training imageset, human culture, design, and symbolism on one level, but beyond this, offer insights about in-world phenomena. This work suggests that as artmaking generative AIs advance (and some of the more sophisticated ones now), the output imagery and imagesets may be interpreted more deeply for insights about not synthetic versions of the world but of the world itself. Precise proposals are included in this work. Both manual and computational analytics methods are proposed. And there is a proposed approach for validating/invalidating the perceived insights from the imagery.
Ethical Dilemmas of AI Perspectives Towards Common Digital Art and Digital Crafting
Authors: Le-Nguyen Huong-Tra
Published: April 2024

The integration of artificial intelligence (AI) into common digital art and digital crafting has ushered in a new era of creative possibilities, but it has also brought forth a myriad of ethical dilemmas that require careful consideration. This chapter explores the ethical complexities and challenges arising from AI perspectives in the realm of digital art and crafting, shedding light on the nuanced interplay between technology, creativity, and ethical values. At the heart of the discussion lies the concept of ethical dilemmas, which emerge at the intersection of AI and digital creativity. These dilemmas encompass a range of issues, including bias in AI algorithms, ownership and authorship disputes, environmental impact, exploitative uses of AI-generated content, fairness, sustainability, intellectual property rights, creative rights, and responsible practices.
Integrating Palliative Care Screening in the Intensive Care Unit: A Quality Improvement Project
Authors: Phillips Traci N. , Gormley Denise K. , Donaworth Sherry
Published: April 2024

Background

Patients admitted to the intensive care unit have complex medical problems and increased rates of mortality and recurrent hospitalization for the following 10 years compared with patients without a history of critical illness. Delayed access to palliative care can result in untreated symptoms, lack of understanding of care preferences, and preventable admissions. Despite studies supporting palliative care screening, there is no standardized method to assess palliative care needs of patients admitted to critical care units.

Local Problem

A community hospital critical care team identified a need for an improved palliative care process for patients admitted to the intensive care unit.

Methods

The aim of this quality improvement project was to improve patient access to timely palliative care consultation while increasing the reach of the palliative care team. Guided by the Institute for Healthcare Improvement model of plan-do-study-act cycles, the team created a palliative care screening tool with clinical indicators for nurses to use upon patient admission. Patients with numeric scores indicating positive screening tool results could be automatically referred for palliative care consultation.

Results

Of 267 patients, 59 (22%) had positive screening tool results, compared with 31 (11.6%) identified with the traditional consultative method. Descriptive analysis revealed that patients identified for referral without use of the screening tool were hospitalized a mean of 6 days until consultation was requested.

Conclusion

The screening process can maximize the benefit of palliative care services with early patient identification, improved consultation efficiency, decreased critical care resource use, and reduced readmission rates.
Probable Non–Ventilator-Associated Hospital-Acquired Pneumonia: A Case Report
Authors: Rathbun Kimberly Paige , Bourgault Annette M. , Sole Mary Lou
Published: April 2024

Introduction

Non–ventilator-associated hospital-acquired pneumonia is a preventable health care–associated infection accounting for 1 in 14 hospital deaths. Clinical factors influencing this condition include oral health and bacteria and oral care. This case report addresses diagnostics and clinical variables related to non–ventilator-associated hospital-acquired pneumonia and emphasizes the importance of prevention.

Clinical Findings

A 90-year-old woman was admitted to the hospital with shortness of breath and generalized weakness from new-onset atrial fibrillation and suspected heart failure exacerbation. During the hospitalization, her oral health status declined and oral bacterial colonization shifted, with Neisseria becoming the most common oral bacterial genus around the time of development of probable non–ventilator-associated hospital-acquired pneumonia.

Diagnosis

The patient had new respiratory symptoms and a chest radiograph positive for pneumonia on day 4 and was subsequently diagnosed with probable non–ventilator-associated hospital-acquired pneumonia.

Interventions

Intravenous antibiotic treatment was initiated. Oral care was completed on only 2 of 7 days. The patient received limited ambulation assistance and encouragement from staff and family members. No dysphagia screening was documented.

Outcomes

On day 6, the patient was discharged with oral antibiotics to her independent living facility with home health care.

Conclusions

Consistent oral care, early and frequent physical activity, and measures aimed to reduce aspiration risk are key interventions for all hospitalized patients to prevent non–ventilator-associated hospital-acquired pneumonia. Further research is warranted to assess shifts in oral bacteria and general oral health during hospitalization, which could provide clinically meaningful data on risk for non–ventilator-associated hospital-acquired pneumonia.
Critical Care Alarm Fatigue and Monitor Customization: Alarm Frequencies and Context Factors
Authors: Arkilic Layla Z. , Hundt Elizabeth , Quatrara Beth
Published: April 2024

Background

Alarm fatigue among nurses working in the intensive care unit has garnered considerable attention as a national patient safety priority. A viable solution for reducing the frequency of alarms and unnecessary noise is intensive care unit alarm monitor customization.

Local Problem

A 24-bed cardiovascular and thoracic surgery intensive care unit in a large academic medical center identified a high rate of alarms and associated noise as a problem contributing to nurse alarm fatigue.

Methods

An alarm monitor quality improvement project used both alarm frequency and nurse surveys before and after implementation to determine the effectiveness of interventions. Multimodal interventions included nurse training sessions, informational flyers, organizational policies, and an alarm monitor training video. Unexpected results inspired an extensive investigation and secondary analysis, which included examining the data-capturing capabilities of the alarm monitors and the impact of context factors.

Results

Alarm frequencies unexpectedly increased after the intervention. The software data-capturing features of the alarm monitors for determining frequency did not accurately measure nurse interactions with monitors. Measured increases in patient census, nurse staffing, and data input from medical devices from before to after the intervention substantially affected project results.

Conclusions

Alarm frequencies proved an unreliable measure of nurse skills and practices in alarm customization. Documented changes in context factors provided strong anecdotal evidence of changed circumstances that clarified project results and underscored the critical importance of contemporaneous collection of context data. Designs and methods used in quality improvement projects must include reliable outcome measures to achieve meaningful results.
Isolated periampullary duodenal diverticulum causing massive upper gastrointestinal bleeding
Authors: Basnayake B. M. O. D. , Jayarajah U. , Gunawardena K. W. , Fernandopulle N.
Published: April 2024

No abstract available
The Colombo classification of free functional tissue transfer
Authors: Ekanayake G. N. S. , Manilgama S.
Published: April 2024

No abstract available
Development of High Yielding Rice Varieties Tolerant to Phosphorus Deficiency
Authors: Kekulandara D. S. , Suriyagoda L. D. B. , Bandaranayake P. C. G. , Sirisena D. N. , Thilakarathne N. S. , Samarasinghe W. L. G.
Published: April 2024

Improvement of nutrient-use efficiency (NUE) in rice is important for increasing productivity. Rice varieties with tolerance to phosphorus (P) deficiency increase the productivity in P-deficient fields. Therefore, the objective of this study was to develop high yielding, P-deficiency tolerant rice varieties to enhance the NUE. High yielding and popular rice varieties (Bg300 and Bg94-1) and known P-deficiency tolerant rice varieties (H4 and At353) were used as female and male parents, respectively, in a crossing program. Single seed descent approach was used for rapid generation advancement. Bg300/At353 and Bg94-1/H4 crosses were advanced from F2 to F6 in planthouse condition under minimum fertigation for restricted growth. In F7 generation, 310 recombinant inbred lines (RIL) in both crosses were space-planted and 40 RILs were selected from each cross. Selected RILs were screened in a hydroponic system at 10 μM P level to select the best lines for P-deficiency tolerance. Multiple plant traits were used for selection and the most promising 20 rice lines were selected as the best performers under P-deficient hydroponic conditions. Marker assisted selection was carried out to confirm the presence of PSTOL1 gene. Selected rice lines were evaluated for agronomic traits and yield parameters. Ten promising rice lines were identified as high yielding lines with accepted agronomic traits.
Effects of Supplementation of Insoluble Dietary Fiber Obtained from Cinnamon Spent Bark Waste on the Performance of Nile Tilapia (Oreochromis niloticus) Fingerlings
Authors: Lansakara L. H. M. P. R. , Kodithuwakku S. P. , Himali S. M. C. , Vidanarachchi J. K.
Published: April 2024

Dietary fiber supplementation has proven benefits on fish health and growth. Cinnamon spent bark waste is the cinnamon bark residue after oil distillation. It is a rich source of insoluble dietary fiber with very low contents of soluble dietary fiber. This study aimed to investigate the potential of using water-extracted insoluble fiber from cinnamon spent bark waste as a functional ingredient in the diets of Oreochromis niloticus fingerlings. Four experimental diets were prepared by replacing a commercial feed with extracted dietary fiber at 0 (control), 0.5%, 1%, and 1.5% levels. Fingerlings of O. niloticus were assigned to the four experimental diets and the feeding trial was conducted for 12 weeks. The results revealed that the weight gain, specific growth rate, feed conversion ratio, Fulton’s condition factor, and survival rate of fish were not significantly different among the experimental groups. Fiber supplementation at 1.5% significantly increased (p<0.05) the total aerobic bacteria population in feces, whereas the coliform counts in feces at 0.5% and 1% fiber supplementation were significantly lower (p<0.05) than the control. There was a significant increase (p<0.05) in red blood cells count at 0.5% fiber supplementation. Moreover, insoluble dietary fiber supplementation significantly (p<0.05) increased the white blood cell counts in blood. Results suggested that insoluble fiber supplementation affected gut microbial populations and blood parameters of O. niloticus fingerlings. However, further investigations on gut microbiology and hematology are needed to ensure the use of insoluble dietary fiber from cinnamon spent bark waste as a functional ingredient in the diets of O. niloticus fingerlings.
Allele Profiling of Bacterial Blight Resistance Genes Xa4, Xa38, and Xa21 in Selected Sri Lankan Rice Germplasm
Authors: Edirisinghe I. K. , Thamali K. I. S. , Nanayakkara N. H. L. D. L. D. , Dissanayake D. M. L. N. K. , Amarathunge L. A. R. , Weerasinghe W. D. P. , Suriyagoda L. D. B. , Perera S. A. C. N. , Jayatilake D. V.
Published: April 2024

In rice, resistance to bacterial blight (BB) is conveyed by several Xa genes, among which Xa4, Xa21 and Xa38 convey durable resistance. Most Sri Lankan rice germplasm is uncharacterized for the alleles carried at Xa genes. Knowledge on the allele profile of major Xa genes of rice accessions/varieties is essential for making informed decisions in rice breeding programs. In the current study, the allele profiles of 42 Sri Lankan rice accessions/varieties were developed targeting three Xa genes (Xa4, Xa21, and Xa38) using intragenic/linked markers amplifying known resistance/susceptible alleles. According to allele profiles, the rice accessions/varieties were grouped into 11 allele-haplotypes. The varieties, Bg 250, Bg 251 and At 354 carried resistance alleles at Xa4, Xa21, and Xa38 (H1 and H3). Most other accessions/varieties reported either one (Xa4- H8 and Xa38- H10) or two resistance alleles (Xa4 and Xa21- H2; Xa4 and Xa38- H9; Xa21 and Xa38- H11). Three allele-haplotypes were reported with a novel allele at Xa4 (H4, H5, and H6). Ma wee and Kuru wee reported susceptible alleles at all three Xa genes (H7). A significant association (p≤0.05) between the Xa allele-haplotypes and the BB disease response was not observed. To achieve durable BB disease resistance in rice, it is recommended to introgress resistance alleles of the major Xa genes when releasing rice varieties, for which the reported allele profile of Xa4, Xa21 and Xa38 genes in the selected panel of Sri Lankan rice varieties/accessions will be of great importance.
Does the setting for intradetrusor onabotulinumtoxinA injection for management of overactive bladder matter?
Authors: Ross James H. , Abrams Megan , Vasavada Sandip P. , Mangel Jeffrey M. , Ferrando Cecile A.
Published: April 2024

Introduction:

Intradetrusor onabotulinumtoxinA (Botox) injections, to treat idiopathic overactive bladder (OAB), can be performed in the office setting under local analgesia alone or in the operating room (OR) under local and/or sedation. The objective of this study was to compare the symptomatic improvement in patients with OAB who underwent treatment with intradetrusor onabotulinumtoxinA injections in an in-office versus the OR setting.

Methods:

We performed a multicenter retrospective cohort study of women with the diagnosis of refractory non-neurogenic OAB who elected to undergo treatment with intradetrusor onabotulinumtoxinA injections between January 2015 and December 2020. The electronic medical records were queried for all the demographic and peri-procedural data, including the report of subjective improvement post procedure. Patients were categorized as either “in-office” versus “OR” based on the setting in which they underwent their procedure.

Results:

Five hundred and thirty-nine patients met the inclusion criteria: 297 (55%) in the in-office group and 242 (45%) in the OR group. A total of 30 (5.6%) patients reported retention after their procedure and it was more common in the in-office group (8.1%) versus the OR group (2.5%), (P = 0.003). The rate of urinary tract infection within 6 months of the procedure was higher in the OR group (26.0% vs. 16.8%, P = 0.009). The overall subjective improvement rate was 77% (95% confidence interval: 73%–80%). Patients in the OR group had a higher reported improvement as compared to the in-office group (81.4% vs. 73.3%, P = 0.03).

Conclusions:

In this cohort study of patients with OAB undergoing intradetrusor onabotulinumtoxinA injections, post procedural subjective improvement was high regardless of the setting in which the procedure was performed.
Translation, cross-cultural adaptation, reliability, validation of King’s Health Questionnaire in the Marathi language
Authors: Joshi Reema , Rathi Manisha
Published: April 2024

Introduction:

Outcome measurement is a crucial component of contemporary professional practice. Many Indian rehabilitation facilities employ the King’s Health Questionnaire (KHQ), but there has never been an official Marathi translation with its reliability and validity.

Materials and Methods:

As per the recommendations for cross-cultural validation of an outcome assessment, KHQ was translated into the Marathi language at a tertiary hospital in Pune, India. A study was conducted to assess the dependability of 123 patients from tertiary hospitals in India. The reliability of the study was assessed by two competent physiotherapists. The interrater reliability of the KHQ total scores and each item was evaluated using Cronbach’s alpha coefficient. To compare the interrater dependability with the findings of other investigations, the intraclass correlation (ICC) coefficient was determined.

Results:

When evaluated by domain, the KHQ’s standardized Cronbach’s alpha ranged from 0.49–0.92. All domains had reliability that was rated as moderate to strong by ICC, and the severity rating scale varied from 0.53 to 0.81. The Pearson correlation coefficient between KHQ and short form-36 (SF-36) in the majority of related areas was found to be weak to moderate, with values ranging from −0.27 to −0.53.

Conclusions:

The Marathi version of the KHQ was translated and adapted for use in Marathi language-speaking Indian women with urinary incontinence complaints. It represents an important instrument for the evaluation of incontinent women in clinical research with good interrater reliability and validity with SF-36 quality-of-life measure.
Clinical study of steroid receptors in nonmuscle invasive bladder cancer: A domain worth revisiting
Authors: Sharma Aditya Prakash , Singh Puranjay Pratap , Chauhan Rohit , Panda Ipsita , Devana Sudheer Kumar , Bora Girdhar S. , Mavuduru Ravimohan Suryanarayan , Kakkar Nandita , Kumar Santosh , Mete Uttam
Published: April 2024

Introduction:

The prognostic significance of steroid receptors in bladder cancer remains controversial. This study was designed to determine the expression status of androgen receptor (AR), estrogen receptors (ERα and Erβ), and its potential role in predicting survival in patients with nonmuscle invasive bladder cancer (NMIBC).

Methods:

Sixty patients of NMIBC were screened and 57 (41 males and 16 females) were included in our study. The tissue microarray slides were evaluated by pathologists blinded to the clinical information. Association of distribution of steroid receptors with stage, grade, progression, and recurrence was seen.

Results:

The mean age of the population was 60.9 ± 9.3 years. Pathologically, majority of the patients were Ta (Ta: T1 stage 61.4% vs. 38.6%). Nine (15.8%) of the tumors stained positive for AR while one (1.8%) tumor stained positive for ERα and 36 (63.2%) tumors stained for ERβ. A higher proportion of male NMIBC stained positive for AR (19.5% vs. 6.2%, P = 0.420) while ERβ positivity was higher in females (58.5% vs. and 75%,P = 0.247). AR-negative tumors showed higher recurrence (20/48%–42%) as compared to AR-positive tumors (2/9%–22%). ERβ-positive tumors showed higher recurrence (15/36%–42% vs. 7/21%–33%, P = 0.179). Progression-free survival (PFS) was found to be significantly lower for ERβ-negative group (log-rank test P = 0.035).

Conclusion:

AR and ERβ positivity is found in NMIBC patients while ERα shows minimal staining in NMIBC patients. Although it did not reach a statistical significance, a higher proportion of AR-negative and ERβ-positive tumors recurred as compared to AR-positive and ERβ-negative patients. PFS was significantly lower in ERβ-negative group. Further exploratory studies on larger sample sizes are required to validate these findings in NMIBC patients.
A RELAÇÃO ENTRE A CAPACITAÇÃO EM GESTÃO E O USO DE ARTEFATOS DE CONTABILIDADE GERENCIAL EM ENTIDADES DO TERCEIRO SETOR DO PARANÁ
Authors: Olak Alves Cruz Cássia Vanessa , Olak Paulo Arnaldo , Harano Raquel Mitie , Imes Diego Carlos
Published: April 2024

O objetivo geral desta pesquisa é verificar a relação entre a capacitação em gestão, proxy para a busca por conhecimento, e os Artefatos de Contabilidade Gerencial utilizados por organizações do terceiro setor do Paraná, sob a ótica da Teoria da Contingência. A fim de alcançar o objetivo proposto, realizou-se uma pesquisa de campo, sendo adotada a estratégia de levantamento (survey), com dados coletados através de questionários encaminhados a entidades cadastradas no programa Impulso do Instituto GRPCOM (Grupo Paranaense de Comunicação). Para análise quantitativa dos dados foi utilizado, essencialmente, o teste não paramétrico Qui-Quadrado Proporções, e os investigados foram segregados em dois grupos: aqueles que já participaram ou não do processo de capacitação em gestão oferecido pelo mencionado programa. Os resultados indicaram que a utilização do planejamento estratégico e do benchmarking foi mais frequente nas entidades que participaram da capacitação em relação àquelas que não fizeram os cursos. Esses achados dão indícios de que a busca por conhecimentos pode estar relacionada com a utilização desses artefatos classificados como modernos, conforme a literatura adotada, entretanto o uso do orçamento, do Balanced Scorecard, de softwares ou aplicativos específicos para gerar informações contábeis gerenciais e de sistemas de custeio tradicionais ou modernos, independeu do processo de capacitação.
Визначення величини зварювального та підігріваючого імпульсів струму при відновленні кулачків муфт
Authors: Тіхонов Олександр , Рибалко Іван , Мартиненко Олександр
Published: April 2024

Застосовувані в даний час способи наплавлення для відновлення кулачків мають значну трудомісткість механічної обробки, велика витрата присадного матеріалу і низькі показники міцності відновлених рельєфів. Метою роботи є підвищення якості приварки присадного матеріалу і формоутворюючого осадження за рахунок ефективних засобів концентрації тепла в тілі відновлюємого рельєфу на базі розрахунку параметрів процесу. Найбільш перспективний спосіб відновлення кулачків муфт полягає у приварюванні присадного матеріалу до вершини кулачка з одночасною формотворчою осадкою профілю. При обробці на зовнішній поверхні рельєфу розміщуються матеріал присадки і приварюють його електроконтактним способом. Для поліпшення якості приварювання присадного матеріалу, зменшення зносу електродів та оптимізації процесу формоутворення кулачка перший зварювальний імпульс струму забезпечує приварювання матеріалу до вершини кулачка і частково використовується в початковому періоді деформації, а другий зварювальний імпульс визначає завершення процесу формоутворення з одночасною осадкою. Враховуючи аналогію процесів тепловиділення при електроконтактному зварюванні, за основу запропонованої методики розрахунку зварювального та підігрівуючого імпульсів струму при відновленні електроконтактного приварювання з одночасною формотворною осадкою, прийнята методика розрахунку величини зварювального струму на основі рівняння теплового балансу О.С. Гельмана. Описано методику розрахунку основних параметрів режиму відновлення кулачків муфт електроконтактним приварюванням припадкового матеріалу з одночасною формотворчою осадкою на основі рівняння теплового балансу. Наведені результати добре узгоджуються з діючими значеннями зварювального та підігріваючого імпульсів струму, отриманих у процесі експериментального відновлення деталей і дозволяють використовувати їх для розрахунку температурних полів у тілі деталі.
Application of the Pareto principle for concentration of basic knowledge of medical students in online learning
Authors: Rybin Andriy , Kuznetsova Olga , Patskov Andriy
Published: April 2024

Education is of primary importance to those seeking education in wartime. Attacks on schoolchildren, students and teachers are not only attacks on their right to education, but also on their future. The protracted nature of conflicts today affects the future of entire generations of people. Medicine in general, and oncology in particular, requires knowledge of a huge amount of interdisciplinary information, principles of diagnosis, methods of treatment and prevention, as well as human psychology. If you try to learn everything at once, in the shortest possible time, in the conditions of constant air alarms, problems with the Internet and long-term distance learning without practicing practical skills, you can not wait for the result. The application of the Pareto principle in wartime is not only a concentration of basic knowledge, communication skills and educational tools that a student can acquire in a short period of time due to active military operations, daily repeated air alarms, lack of constant Internet connection, lack of access to professional literature and /or libraries, the lack of opportunity to practice practical skills in real life, but also an attempt not to postpone education "for later". The main components of remote online learning in an extreme situation are first of all high-quality modern lectures, online tests and clinical tasks, a simulated patient (recorded in Microsoft teams), video films demonstrating practical skills, videos from the operating room, independent projects for students in the form of PDF presentations, anonymous survey of students after the end of the cycle.
Читання англійською мовою як засіб розвитку аналітичних навичок майбутніх ІТ- спеціалістів
Authors: Свобода Анастасія , Протасова Альона
Published: April 2024

У статті описано попередні результати розробки педагогічної системи формування аналітичних здібностей майбутніх фахівців з комп'ютерних технологій. Фахові дослідження дозволяють виявити здібності, які забезпечують успішність професійної діяльності. За результатами дослідження виявлено суперечності, які актуалізують необхідність оновлення змісту професійної освіти та пошуку ефективних засобів підвищення якості професійної підготовки фахівців з комп'ютерних наук у вищих навчальних закладах. Професійна діяльність ІТ-фахівця вимагає використання баз даних, застосування іноземної мови для створення комп'ютерних програм, здійснення інформаційного пошуку, отримання постійно оновлюваної інформації з оригінальних джерел іноземною мовою, самостійного продовження освіти та вдосконалення професійних навичок. Отже, формування аналітичних умінь майбутніх комп'ютерних фахівців у навчальному процесі іноземною мовою має велике значення і сприяє успішній реалізації фахівця в професійній діяльності. Аналітичні вміння є важливими для кожного компонента, оскільки вони використовуються для вилучення знань з практики. Впровадження системи формування аналітичних умінь у майбутніх спеціалістів з комп'ютерних наук у процесі вивчення іноземної мови дозволяє зробити попередні висновки, що процес навчання іноземної мови сприятиме формуванню аналітичних умінь, необхідних для професійного зростання, успішного самовдосконалення на основі аналізу своєї діяльності (рефлексивний компонент), удосконалення знань (когнітивний компонент), отримання та обробки інформації (інформативний компонент), ефективного використання інформаційних ресурсів (інформаційний компонент). Розвиток аналітичних здібностей визначає готовність фахівця з комп'ютерних наук до професійної діяльності та забезпечує здатність ефективно вирішувати різноманітні професійні завдання.
Особливості викладання англійської мови для студентів економічної спеціальності
Authors: Протасова Альона Павлівна , Свобода Анастасія Миколаївна
Published: April 2024

Стаття присвячена актуальній проблемі викладання англійської мови спеціального призначення (ESP) студентів економічних спеціальностей. Автори розглядають викладання англійської мови спеціального вжитку в контексті професійних навичок. Абсолютно необхідно, щоб студенти розвивали ці навички, щоб стати кваліфікованими та успішними фахівцями в будь-якій галузі. У центрі уваги авторів – викладання англійської мови для економістів за допомогою сучасних інформаційних технологій. Наявність значної кількості термінів та ідіоматичних виразів в англійській мові економічної сфери робить лексичний підхід особливо ефективним при формуванні іншомовної професійної компетентності майбутніх економістів. Щоб визначити рівень обізнаності студентів щодо різноманітних Інтернет-сервісів, які можна використовувати для навчання англійській англійській мові, у тому числі спрямованих на тренування та відпрацювання певних мовних навичок, було проведено онлайн-опитування Google Forms. Суденти мали змогу ознайомитись із великою кількістю Інтернет-ресурсів. Викладачі іноземних мов використовують їх щодня не лише для домашнього завдання, а й для онлайн-занять на парах. Визначено найпопулярніші платформи та сервіси, в тому числі ті, що формують іншомовну компетенцію за допомогою лексичного підходу. Англійська для спеціальних цілей (ESP) зосереджена на цілях вивчення мови, визначених сферою або жанром, у якому вона вивчається. Під час вивчення англійської мови для наукових предметів, таких як фізика, хімія чи біологія, цілі чіткі, а область часто чітко розмежована. Питання, яке лежить в основі цієї статті щодо англійської для економічної спеціальності, полягає в тому, наскільки нечіткі межі дисципліни впливають на викладання та методи англійської мови спеціального вжитку.
Добір сервісів на основі штучного інтелекту для створення візуального навчального контенту
Authors: Тітова Любов
Published: April 2024

у статті розглянуто сервіси на основі штучного інтелекту для створення візуального контенту, які можуть бути використані вчителями в освітньому процесі, тобто для створення засобів наочності. Зростання інтересу та потреби до використання цифрових технологій у навчанні створює потребу в пошуку та доборі ефективних інструментів, які дозволять вчителям оптимізувати процес навчання. Зважаючи на стрімкий розвиток технології штучного інтелекту науковці все частіше досліджують можливості її використання в освітній діяльності. На нашу думку, штучний інтелект має потенціал революціонізувати освіту, надаючи учням доступ до більш цікавих, захопливих та ефективних навчальних матеріалів. Одним зі способів, як штучний інтелект можна використовувати в галузі освіти, є створення засобів унаочнення навчального матеріалу. Візуальний навчальний контент, такий як зображення, презентації та відео, може бути більш ефективним для навчання, ніж традиційні навчальні матеріали. Він може допомогти здобувачам освіти краще зрозуміти складні наукові концепції, зацікавити їх у навчанні та підвищити рівень їхньої мотивації. Існує безліч сервісів на основі штучного інтелекту, які можна використовувати для створення візуального навчального контенту. Ці сервіси пропонують різні функції та можливості, тому важливо вибрати той, який найкраще відповідає потребам. Серед сервісів для створення візуального контенту розглянуто сервіси для створення зображень (DALL-E 2, DreamStudio, Leonardo.Ai, Adobe Firefly), презентацій (Wepik, Gamma, Sendsteps) та відео (Runway, Fliki, Invideo AI). У статті також зазначено, що перевагами використання сервісів на базі штучного інтелекту для генерації візуального навчального контенту є скорочення часозатрат на підготовку вчителя до уроку, а також створення засобів наочності, які важко чи неможливо знайти у мережі Інтернет. А також виділено наступні недоліки: відсутність адаптації інтерфейсу, можливості задання текстового опису або ж власне генерації контенту українською мовою, а також невідповідність контенту реальності.
Цифрова доступність при формуванні безбар’єрного середовища в туризмі
Authors: Омельчак Ганна
Published: April 2024

В статті розглядаються питання впрвадження цифрової доступності на базі IT-технологій, з використанням елементів штучного інтелекту, для створення концепції безбар’єрного середовища в туризмі для людей з інвалідністю як концепції розвитку інклюзивного суспільства. Визначено що одними з ключових чинників впливу на туризм за останні роки були глобалізація, цифровізація, стійкість. Легкість мобільності, підвищення обізнаності про нові напрямки та Інтернет як джерело інформації та торгівлі туристичним продуктом й послугою спричинили експоненціальне зростання цього ринку. Проте разом із цим зростанням відбуваються й зміни в потребах суспільства. Збільшення використання мобільних пристроїв у подорожах, впровадження нових технологій, постійно зростає рівень цифрової доступності для розбудови безбар’єрного суспільства і менш помітна різниця між діловими поїздками, поїздками на відпочинок, лікувальними, оздоровчими, реабілітаційними та іншими видами подорожей - все це приклади зміни інтересів споживачів у світі. Стале зростання кількості людей з інвалідністю впливає на акцентування уваги на розбудові безбар’єрного туристичного середовища, як одного з пріоритетних напрямів розвитку гуманістичного суспільства. Цифрова доступність як елемент безбар’єрного середовища є важливим (ключовим) елементом інклюзії інвалідів, яке дозволить людям з інвалідністю жити незалежно та повноцінно та брати участь у всіх аспектах життя суспільства. Доступне безбар’єрне середовище є важливим кроком до реалізації прав людей з інвалідністю на участь у всіх сферах життя громади. Оскільки цифрова доступність все більше проникає в усі аспекти життя та формує суспільство, стає вкрай важливим забезпечити, щоб ці трансформаційні зміни відбувалися стабільно та охоплювали різні галузі. Зрештою, вибір, який ми робимо у сфері цифрової доступності, може стати каталізатором позитивних змін при формуванні безбар’єрного середовища в туризмі.
ANALYSIS OF THE IMPACT OF CARBON EMISSION DISCLOSURE, CSR, PROFITABILITY (ROA), LEVERAGE, AND COMPANY SIZE ON FIRM VALUE
Authors: Surindro Aldea Wahyu Dhani , Trisnawati Rina
Published: April 2024

This study aims to determine the impact of Carbon Emission Disclosure, CSR, profitability (ROA), leverage, and company size, on the firm value of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. Firm value is needed by investors for investment decision making. However, investors are not only focus on financial information, but currently the disclosure of non-financial information is also considered important for investment. This type of research is quantitative research using secondary data sourced from financial statements, annual reports, and sustainability reports This research uses purposive sampling methods then obtained 26 companies meet the criteria with a total sample of 91 data. The data analysis method used is multiple linear regression analysis. The theoretical implications of this research contribute to the theory of stakeholders. The result of this research show that Carbon Emission Disclosure has not impact on Firm Value, CSR has an impact Firm Value, Profitability (ROA) has not impact on Firm Value, Leverage has not impact on Firm Value and the Company Size has an impact on Firm Value
ANALISIS MODEL ALTMAN Z-SCORE TERHADAP INDIKASI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Putri Putri , Munawaroh Munawaroh , Rustandi Tata
Published: April 2024

This study aims to determine the indication of financial distress using the calculation of the Altman Z-Score model  in manufacturing companies in the cosmetics and household utilities sub-sector listed on the Indonesia Stock Exchange for the 2018-2022 period. This study will use descriptive research methods with a qualitative approach using research objects, namely as many as 6 manufacturing companies in the cosmetics and household utilities sub-sector listed on the Indonesia Stock Exchange. The results showed that PT. Martina Berto Tbk with an average Z-Score obtained in 2018-2022 of 0.338 (Distress Zone), which means that the company is in a condition of financial distress. Companies with the category of being in standard financial condition (Grey Zone) with an average Z-Score value  , namely PT. Mustika Ratu Tbk amounted to (2,642), and PT. Kino Indonesia Tbk amounted to (1,898). While PT. Unilever Indonesia Tbk (3,259), PT. Akasha Wira International Tbk (3,981), and PT. Mandom Indonesia (4,896) shows the average Z-Score in a healthy financial condition (Safe Zone). The conclusion in this study is that  the Altman Z-Score model  can be used to calculate an indication of the level of financial distress in a company. The results of the calculation analysis of the Altman Z-Score model  of companies that are indicated to have financial difficulties are PT. Martina Berto Tbk. Policy carried out by PT. Martina Berto Tbk is business transformation, increasing marketing and promotion, expanding distribution cooperation, and divesting assets. The impact of this policy is that in 2021 the company recorded positive performance improvements
ANALISIS PENGENDALIAN KUALITAS MENGGUNAKAN METODE SIX SIGMA DI PT CHEIL JEDANG FEED AND CARE - PLANT SERANG
Authors: Lesmana Pandu , Rahmatullah Asep , Khaerudin Dedy
Published: April 2024

PT Cheil Jedang Feed And Care - Plant Serang is a company that operates in the field of cattle feed manufacturing and produces three kinds of feed for cattle: poultry feed, shrimp feed, and aqua feed. (pakan ternak ikan). With a production capacity of 271,308 per year. By 2022, it was 224.991,45 tons, with a defective number of 1.540,30 tons, or the equivalent of 0,7% of total production. In an effort to minimize the result of the defective product that occurs when the production process takes place in a company, a company needs strong commitment in carrying out the quality control process. The DMAIC method is used and assisted by some tools based on the existing data, and then improvement can be done with the six-sigma methodology that includes define, measure, analyze, improve, and control. After the improvement has been achieved, there is a decrease in the number of teams implementing the DMAIC method. It can be clearly seen that the original defect in the course of the year 1 January to December 2022 reached 1.540,30 MT of total production of 224.991,45 MT, which is 0,7% of the produced defect, and the path has passed the tolerance limit established by the company of 0.6%. After implementation of the method, DMAIC gives very significant results. Such things can be observed by reducing the defect number by 0.3% of the total production of 65.300,15 MT, even though it has not been implemented during the year from January to August 2023
ANALISIS EFEKTIVITAS MESIN MELAMINE TREATING 1 UNTUK MEMINIMALISI SIX BIG LOSSES MENGGUNAKAN METODE OVERALL EQUIPMENT EFFECTIVENESS (OEE) DI PT. TACO ANUGRAH CORPORINDO
Authors: Fani Rio , Rini Asih Setyo , Hanan Siti
Published: April 2024

PT. Taco Anugrah Corporindo, a subsidiary of the TACO Group, manufactures interior building laminated materials, specifically High Pressure Laminate (HPL), located in Cikande, Serang Regency, Banten. HPL is a material made from paper impregnated with resin and then pressed. A common issue is the waiting time for decor paper produced by the melamine treating 1 machine. Supply delays lead to decreased overall productivity. This research aims to analyze the effectiveness of the melamine treating 1 machine using the OEE method, identify the biggest losses through Six Big Losses, and formulate appropriate improvement proposals.OEE is a method used to measure machine performance in manufacturing. Six Big Losses are utilized to identify waste such as downtime, machine breakdowns, and low speed. Improvement proposals are employed to formulate suitable steps to enhance efficiency and reduce waste in the production process.The obtained result shows an average OEE of 79.49% during the observed period, indicating reasonably good machine effectiveness. The largest losses occur in the 'reduce speed' category with a total loss time of 13.875 minutes and a downtime percentage of 27.36%. Causes include dryer leakage, failure to attain required temperatures, and clogged dryer nozzles. Proposed improvements involve repairing steam supply pipe, cleaning, and monitoring steam temperature and pressure
PENGEMBANGAN MODUL PRAKTIKUM DAN VIDEO TUTORIAL PENGENALAN ERP DENGAN MENGGUNAKAN APLIKASI SAP UNTUK TINGKAT SMK
Authors: Slamet Muhammad Ramadhan , Wulandari Febrina , Dalam Winanda Wahana Warga
Published: April 2024

In the industrial era 4.0, an accountant needs to have various skills. One of them is ERP technical expertise. ERP can be introduced in the education sector, especially in vocational schools with competency expertise in accounting and financial institutions. As a form of introduction, modules, and video tutorials are needed so that students can study both theory and practice of ERP-based applications, especially SAP applications. This research aims to design modules and video tutorials introducing ERP for vocational schools. This research uses an R&D method known as the Four D Model method. Overall, the average feasibility of the module was 85.83%, while the video was 86.67%. Those scores show that the modules and videos are very worthy of use
URGENSI TIPOLOGI SEORANG PENDIDIK YANG IDEAL UNTUK MENGOPTIMALKAN PROSES PENDIDIKAN
Authors: Bahraini Laisa , Ardya Nikianaku Seisagita , Mawarida Khusnul , Yasmin Adinda Zakiya
Published: April 2024

Education is a major factor in the progress of the nation and the development of the human individual as well as society. The urgency of optimizing education needs to be considered from two sides, namely from the side of an educator and students. An educator has a big role in education, but there are several competency problems in an educator, namely the low ability of educators to master classes, low innovation and creativity carried out to create creative and fun learning. The effort that must be made is to improve the quality of educators through grouping the ideal types of educators so that the educational process becomes more optimal in accordance with surah Al-Jumu'ah verse 2. This research uses library research methods that focus on the study and study of texts. The data sources used are literature data such as books, notes, and report results which are explained with the characteristics of literature studies as an independent method, then followed by an introduction to the library collection classification system, as well as tools and steps used in literature research such as bibliographic aids, work bibliographies, and literature research processes. The conclusion of this paper is the importance of educator typology in the educational process that will affect the skills and intelligence of children
UJI KELAYAKAN PENGEMBANGAN BUKU TEKS BILINGUAL BERBASIS SITUS SEJARAH MADURA PADA SISWA SEKOLAH DASAR
Authors: Asari Muhammad Hamid , Sumadi Conny Dian
Published: April 2024

This research was conducted to develop a bilingual literacy textbook based on Madurese historical sites to improve the language skills of Pamekasan Regency Elementary School students with the aim of creating a bilingual literacy textbook that is valid, interesting and practical so that it can be used by students at Buddgan 2 Pamekasan Elementary School. The research development process uses the Research and Development (R & D) research and development method with the ADDIE research model. Based on the results of the development research that has been presented, the conclusions are: (1) The validity of the Bilingual Literacy Textbook product is seen from the results of expert validation. Based on the validation results from media and material experts, a percentage of 96.5% was obtained. (2) The attractiveness of the Bilingual Literacy Textbook product can be seen from the results of the student response questionnaire. Based on the research results, it can be seen from the results of the questionnaire that students' responses obtained a percentage of 93.4%. (3) The practicality of the Bilingual Literacy Textbook product can be seen from the results of the teacher response questionnaire. Based on the research results, the teacher response questionnaire obtained a percentage of 97%
SERTIFIKASI KELAPA SAWIT DAN PENGEMBANGAN EKONOMI BERKELANJUTAN: STUDY LITERATUR REVIEW
Authors: Heriyanto Meyzi , RFS Harapan Tua , Susanti Rina , Habibie Dedi Kusuma
Published: April 2024

The palm oil industry has experienced significant growth in recent decades. Disparities in ownership and profit sharing are one of the main problems in the palm oil industry today. Even though the industry employs millions of people, especially in Indonesia and Malaysia, many palm oil farmers who comply with Voluntary Sustainability Standards (VSS) still struggle to earn decent money. This is due to low demand for VSS compliant palm oil and minimum prices or premiums. The method used in this research is descriptive bibliometric analysis using Vosviewer 1.6.19 software. Data collection was carried out through searching publications indexed by Scopus. The results of this research can illustrate future palm oil certification studies by paying attention to the economic development aspects of the implementation and application of palm oil certification
POTENSI PARIWISATA NASIONAL DAN TANTANGAN SUMBER DAYA MANUSIA PARIWISATA SEKTOR PUBLIK
Authors: Syah Robby Firman , Gusparirin Rori , Maula Nayla Ishmatal
Published: April 2024

Tourism is an important sector for economic growth in Indonesia. With the large potential for Indonesia's tourism diversity, the government continues to optimize the development agenda, one of which is increasing the capacity of the State Civil Apparatus (ASN) to support national tourism development. This study aims to analyze the gap between the existing conditions of ASN capacity in the tourism sector and the ideal conditions to support national tourism development. This research uses qualitative methods by collecting data through FGD and a literature study. The results of the analysis show that the capacity of ASN in the tourism sector is not yet ideal. One of the focuses that the government needs to make to overcome the gap in tourism human resources in the public sector is to increase the capacity of ASN in the functional positions of Adyatama Tourism and Creative Economy. Apart from that, the appropriate and sustainable development of ASN tourism competencies can effectively support the development of Indonesian tourism