bluuebunny/crossref_metadata_2025 huggingface dataset:
Aprendizaje Colaborativo en las aulas multigrados de Básica Media de la U.E. San Guisel Alto en el período 2021-2022
Authors: Pucuna Minta Maria Petrona , Silva Borja Galo Patricio
Published: January 2023

Los procesos de enseñanza y aprendizaje en las escuelas rurales atienden generalmente a la multigraduación (Faber y Shearron 1974) como una característica distintiva de sus aulas. La diversidad de edades, grados y niveles de competencia curricular suelen formar parte de la realidad escolar de estos espacios. La didáctica que el docente concreta y planifica está en relación con el desarrollo de su alumnado, movilizando aspectos que son de específica aparición en estos contextos escolares. La investigación explora el empleo del aprendizaje colaborativo como estrategia didáctica a emplear en la escuela rural multigrado bilingüe, Unidad Educativa San Guisel Alto, utilizando un enfoque cualitativo, no experimental, propositivo, transversal y de campo empleando como técnica de recolección de datos la encuesta y como instrumento el cuestionario, en una población de 11 estudiantes de 5to, 6to y 7mo. Los datos obtenidos de la aplicación del instrumento, se complementan con la observación y la información recabada de la consulta bibliográfica. Los resultados esperados están asociados a proponer la utilización del aprendizaje colaborativo en el proceso de enseñanza de los alumnos de aulas multigrados y fomentar el aprendizaje participativo como herramienta para obtener mejores resultados para estudiantes y profesores mediante el empleo de una guía metodológica.
RHEOLOGICAL, TEXTURAL AND PHYSICOCHEMICAL PROPERTIES OF BUCKWHEAT SOURDOUGH BREAD PREPARED WITH DIFFERENT LACTIC ACID BACTERIA STRAINS
Authors: Alkay Zuhal , Alkay Remziye , Dertli Enes , Kökten Kağan , Durak M. Zeki
Published: January 2023

The aim of this study is to make buckwheat sourdough with three different lactic acid bacteria (LAB) strains and to determine its quality on wheat bread. After 24 hours fermentation, microbiological count, pH and TTA values and viscoelastic properties of buckwheat sourdoughs were examined. While the Limosilactobacillus fermentum 29GT-19 strain providing the highest value (109 CFU / g) in microbiological count, it was not observed in the chemically acidified control buckwheat dough. pH values changed from 3.8 to 4.6. The elastic modulus (G´) of all sourdoughs was found to be higher than the viscous modulus (G´´) and a positive correlation was found between rheology graph with increase acidity. The prepared buckwheat doughs were then added to wheat flour as 10% and 20% (w / w).  At the same time, commercial yeast bread was made as control bread. In the chemical composition of the breads, Levilactobacillus brevis KCO-48 (dough with 20% buckwheat) sourdough bread had the highest ash content (1.26%) and moisture content. But mostly, the ash content of the breads was low, and the amount of moisture was higher than commercial yeast bread. The breads were generally found to have high crumb hardness (from 11.48 N to 31.34 N). As the concentration of buckwheat sourdough increased, the hardness of the bread increased. The lowest hardness (5.21 N) was determined in commercial yeast wheat bread. The results of this study have had a positive effect on the quality of wheat bread of buckwheat sourdough.
INFLUENCE OF PRE-TREATMENT ON THE MICROBIOLOGICAL AND BIOCHEMICAL PROPERTIES OF WINE PRODUCED FROM OVERRIPE PLANTAIN
Authors: Malomo Adekunbi Adetola , Adeniran Hezekiah , Balogun Dorcas , Oke Ayobami , Iyiola Oluwatobi , Olaniran Abiola , Alakija Oluwabukunmi , Abiose Sumbo
Published: January 2023

Wine is essential in every celebration but it is very expensive in countries where grape is not grown. Agadagidi, an effervescent wine analogue with sweet-sour taste is locally produced from overripe plantain which is abundant in the Tropics. This research produced agadagidi by sulphiting the must with or without inoculating with Saccharomyces cerevisiae strain isolated from spontaneous fermentation. Some of the samples were also pasteurized with a view to producing agadagidi with consistent quality. Microorganisms were enumerated, isolated and identified during storage, sugars, pH, TTA and sensory properties were also assessed using standard methods. The result showed that the range of TVC, LAB, and fungi count were 5.571 – 9.076 log cfu/ml, 2.717- 9.253 log cfu/ml and 4.079 - 9.418 log cfu/ml respectively. Microorganisms isolated were Saccharomyces cerevisiae, Saccharomyces bayanus, Pichia kluyveri, Candida albicans, Bacillus pumilus, Lactobacillus plantarum, Bacillus subtilis and Leuconostoc oenos. The reducing sugar was higher in unpasteurized samples than pasteurized sample at the beginning of storage. Total sugar generally decreased while the TTA increased during storage. The sensory score showed that all unpasteurized samples and pasteurized sample without isolate and sulphite were accepted by the panelists. This study therefore suggests the use of sulphite with or without starter culture in the production of agadagidi with consistent quality.
Penanggulangan Tindak Pidana Pencurian Satwa Lindung
Authors: Samaludin Samaludin
Published: January 2023

The purpose of this study was to determine law enforcement against the thefl of protected animals. The legal research method used in this paper is an empirical legal research method. The data used are primary and secondary data. Then, the juridical qualitative data analysis was carried out. Based on the results of the research, it shows that the factors causing the crime of theft of protected animals are economic, educational, environmental, and law enforcement, further law enforcement and prevention of criminal acts of theft of protected anilmals are carried out by stricter law enforcement in order to have a clear effect as perpetrators of criminal acts and countermeasures are carried out through preventive and repressive measures.
TINJAUAN YURIDIS TERHADAP PERATURAN DAERAH NOMOR 3 TAHUN 2015 TENTANG PENATAAN DAN PEBERDAYAAAN PEDAGANG KAKI LIMA DI KOTA BAUBAU
Authors: Hamid La Ode Abdul , Aisyah Sitti
Published: January 2023

This research aimed at knowing the juridical comtempletation on local regulation Number  3 in 2015 about the Organization and Empowerment of the Sidewalk Trader in Baubau City and what are the factors  to be  the  challenges  in  the  application  of  local regulation. Meanwhile, the theoretical significance of the research was to give a contribution and thought for the development of laws, especially the constitutional (staatsrecht) primarily on the development of laws, of local government, this research was practically to give a contribution and thought sientifically to the government or local government, primarily concerning with the the Organization and Empowerment of the Sidewalk Trader in Baubau City.

The method  of the research used was explanatory and description analysis, namely the recearch which did the investigation and gradually gave a description concerning with the juridical comtempletation on Local Regulation Number 3 in 2015 about the Organization and Empowerment of the Sidewalk Trader in Baubau City.

Based on the prolem statements, significances, and the method of the research used, the researcher concluded that the Local Regulation Number 3 in 2015 in the Organization and Empowerment of the Sidewalk Trader has not effectively been done to the city society and still needed to be studied to be aspirative, while the factors to be the challenges in the application of the Local Regulation Number 3 in 2015 about the about the Organization and Empowerment of the Sidewalk Trader in Baubau City and concerning with empowerment of it was still much far from the society hope of Sidewalk Trader in Baubau City.
TINJAUAN YURIDIS PENYIDIKAN TINDAK PIDANA PERAIRAN LAUT DI AREA ZONA EKONOMI EKSKLUSIF INDONESIA
Authors: Mustafa La Ode Ali , Irfan Irfan
Published: January 2023

The main objective of this research is to find out the process of investigation     marine crimes in the Indonesian Exclusive Economic Zone and how to apply legal sanction to marine crimes in that area. This research is normative. The technique of collecting data with literature study is reading book that match the research title. Data analysis is descriptive and then draws conclusion.

Based on the results of the research, it can be concluded that the investigation process of marine crimes in the Indonesian exclusive Economic Zone is carried out with the stages of ship detection, ship investigation and the follow up. The effectiveness of law enforcement in the ZEEI area is influenced by the legal factors themselves, their apparatus, facilities and infrastructure, society and culture. The application against perpetrators of criminal acts in the marine area of the Indonesian exclusive Economic Zone (ZEEI) that every violation committed by a ship or an individual is subject to action in accordance with the applicable law if there is sufficient initial evidence and for the offender Indonesian citizens were immediately directed to the nearest base on the orders of investigations for immediate processing.
TINJAUAN HUKUM KEDUDUKAN AHLI WARIS DALAM HAK PAKAI TANAH DI LINGKUNGAN BENTENG KERATON BUTON KELURAHAN MELAI
Authors: Zamrud Wa Ode , Syarifuddin Muhammad , Mimu Nur Sadila Sari
Published: January 2023

Legal review of the heirs' position in the right to use land in the Buton Fort Palace, Melai Village. The problems of this research are: (1) How. remedies for use by the heirs so that the usufruct rights acquired by him still have legal force in the buton palace fort, melai village (2) Restrictions - what are the obstacles for the heirs in the land use rights in the buton palace fort, melai village empirical legal law . Data sources consist of secondary data and primary data collected through interviews and documentation. The results of the collected data were then analyzed qualitatively.

The results of this study indicate: (1) the legal efforts of the heirs so that the obtained usufruct rights still have legal force in the Buton Palace fort, melai village, including the implementation of the usufruct rights, the legal status of the building, the mechanism in the implementation of the land use rights agreement (2) What are the barriers for the heirs in the use of land rights in the Buton Palace Fort, Melai Village to get clarity on the results of the implementation of the land use rights.
PENERAPAN SANKSI HUKUM ADAT DI KAWASAN OMBO DESA WABULA KECAMATAN WABULA KABUPATEN BUTON
Authors: Davfid Leos , Done Hardi , Samaluddin Samaluddin
Published: January 2023

This study aims to find out two things, first to find out the application of customary law sanctions in the ombo area of ​​Wabula Village, Wabula District, Buton Regency and to find out what are the obstacles in the application of customary sanctions in the ombo area of ​​Wabula Village, Wabula District, Buton Regency.

The research was conducted in the Ombo area, Wabula Village, Wabula District, Buton Regency, with the research method using data collection techniques by means of library research and field research.

The results show that, the application of customary law sanctions, by traditional leaders and Parabela in the customary law area (Ombo) is still respected and upheld by the local indigenous community, customary law sanctions are still applied to anyone who violates customs in the Ombo area, Wabula Village. Wabula District, Buton Regency, while the obstacles in the application of customary law sanctions in the Ombo Area, Wabula Village, Wabula District, Buton Regency are almost non-existent because the community still upholds the level of sacredness of customs and culture so that what has been determined by traditional institutions is always obeyed by the community, even if there are obstacles. only on the application of customary law sanctions to people from outside the Wabula who then commit violations by entering the ombo area.
Information Literacy and Sustainable Development Goals Implementation: The Role of Libraries and Librarians
Authors:   Library Department, Alvan Ikoku Federal College Of Education, Owerri, Imo State, Unegbu, Phd Magnus Chukwuduziem , Immaculata Opara ,   Library Department, Alvan Ikoku Federal College Of Education, Owerri, Imo State, Emuchay Blessing Nkechi ,   Department Of Library And Information Science, Federal Polytechnic Nekede, Owerri Imo State
Published: January 2023

This paper is an exploratory investigation on Information Literacy and Sustainable Development Goals Implementation: The Role of Libraries and Librarians. It is imperative to note that libraries and librarians can help streamline services that encourage the participation and acceptance of stakeholders through its sharing, collaboration and facilitation platforms and services. The familiarity of users to their respective libraries avails the library the opportunity to sensitize, recognize and make visible prospects and challenges recorded with the implementation of SDGs. As it was pointed out that every sector depends on the library, it could be concluded that the library has all that is required to support the sustainable development goals to be achieve because of its characteristic dependability and inclusiveness. This paper recommended that management of libraries should not see the libraries as avenue of enriching themselves as there have been situations where fund released by government has been misappropriated and embezzled at the detriment of effective service provision. There should be in a existence a body with integrity whose responsibility should be to monitor and audit every library project and anyone found culpable punished accordingly. Furthermore, librarians and libraries should get involve in advocacy programmes such as road-walk, distribution of informative flyers, radio jingles and social media campaign with a view to intimating the public on the SDGs.
Comparing Educational Frameworks in Military Training Courses for Effects on Healthy Behavior Adoption in Army National Guardsmen
Authors:   Holistic Health & Fitness Program, Florida Army National Guard, 2305 State Road 207, Saint Augustine, Florida 32084, Howard Jeremy D.
Published: January 2023

The purpose of this study was to compare the effects of various educational frameworks including Resiliency Theory (RT), Adult Learning Theory (ALT), and Active Teaching and Learning Strategies (ATLS) on Army National Guardsmen’s (ARNG) perceptions of self-efficacy, grit, and resiliency as part of Holistic Health & Fitness (H2F) Programming addressing healthy behavior change. The investigation established three hypotheses with associated research questions. The study’s design was as a quantitative, quasi-experimental, ex post facto study of two samples using pre- and post-intervention survey screenings. A total of 57 service members belonging to a control group n=37 (RT only) and an intervention group n=20 (RT, ALT, and ATLS) were studied. Data was gathered using the following three instruments: the General Self-Efficacy Scale (GSE), The Grit Scale, and The Brief Resiliency Scale (BRS). Statistical methods depending on normality of data, such as Analysis of Variance and t-Testing were selected to compare the mean outcomes for pre- and post-intervention data for each group. It was shown that the combination of RT, ALT, and ATLS was more effective in producing larger effect sizes of statistically significant increases in self-efficacy and grit. While not statistically significant the experimental group also demonstrated larger changes in resiliency as well. The research also indicated these outcomes were not found to be linked to service member sex or age bracket for either group. The study’s results led to multiple recommendations for educational framework modification when addressing healthy behaviors in the Army National Guard.
Classroom Experiences of Learners with Albinism in Selected Regular and Special Education Schools in Zambia
Authors:   University of Zambia, School of Education, Department of Educational Psychology, Sociology and Special Education., Mtonga Thomas , Kalimaposo Kalisto ,   University of Zambia, School of Education, Department of Educational Psychology, Sociology and Special Education., Mandyata Joseph ,   University of Zambia, School of Education, Department of Educational Psychology, Sociology and Special Education.
Published: January 2023

Learners with albinism potentially face a number of challenges in schools due to their skin condition. Albinism is an inherited condition from birth as a result of the absence of melanin pigment which usually changes the colour of the skin, hair and eyes. Albinism is usually greeted with disdain in most Bantu communities. In Zambia, some communities consider it a bad omen to give birth to an albino. Therefore, attempts are made to either kill baby albinos at birth or banish them from the community. In schools, learners with albinism are constantly abused and ridiculed by other learners and are given demeaning social tags that serve as a form of stigma. Ostensibly, the discrimination against learners with albinism are underlain by religious and cultural beliefs. The overriding aim of this study was to establish the learning experiences of learners with albinism in both regular and special schools. The study was located within an interpretive qualitative paradigm and used a phenomenological research design while the Interpretive Phenomenological Analysis (IPA) was used to explore in detail how participants made sense of their personal and social world with regard to learners with albinism in regular and special schools. The findings revealed that in regular schools, learners with albinism tended to exclude themselves from other learners so as to avoid discrimination and stereotypes surrounding their condition. The findings also confirmed the existence of myths and stereotypes regarding albinism. The findings further revealed that teachers in regular schools were not competent in handling learners with albinism as some teachers kept a social distance with learners with albinism. It was observed that most learners with albinism felt more secure in special schools than regular schools. The study recommended inter alia that school administrators and teachers should raise awareness campaigns on the plight of learners with albinism including other disability issues.
Utilizing Object Capabilities to Improve Web Application Security
Authors: Koppmann Michael , Kudera Christian , Pucher Michael , Merzdovnik Georg
Published: January 2023

Nowadays, more and more applications are built with web technologies like HTML, CSS, and JavaScript, which are then executed in browsers. The web is utilized as an operating system independent application platform. With this change, authorization models change and no longer depend on operating system accounts and underlying access controls and file permissions. Instead, these accounts are now implemented in the applications themselves, including all of the protective measures and security controls that are required for this. Because of the inherent complexity, flaws in the authorization logic are among the most common security vulnerabilities in web applications. Most applications are built on the concept of the Access-Control List (ACLs), a security model that decides who can access what object.

Object Capabilities, transferable rights to perform operations on specific objects, have been proposed as an alternative to ACLs, since they are not susceptible to certain attacks prevalent for ACLs. While their use has been investigated for various domains, like smart contracts, they have not been widely applied for web applications. In this paper, we therefore present a general overview of the capability based authorization model and adapt those approaches for use in web applications. Based on a prototype implementation, we show the possibilities of Object Capabilities to enhance security, but also provide insights on existing pitfalls and problems in porting such models to the web domain.
The Cybersecurity Obligations of States Perceived as Platforms: Are Current European National Cybersecurity Strategies Enough?
Authors: Papakonstantinou Vagelis
Published: January 2023

Cybersecurity is a relatively recent addition to the list of preoccupations for modern states. The forceful emergence of the internet and computer networks and their subsequent ubiquitusness quickly brought it to the fore. The use of the internet in public and private administrations developed fast from a useful addition to an inherent, embedded element of all relevant policies and strategies. By now modern administrations, regardless whether public or private, are inconceivable outside the digital sphere. Nevertheless, with great opportunities came also great risk. Attacks against computer systems quickly evolved from marginalised incidents to state affairs, and concern. The exponential increase in the importance of cybersecurity over the past few years has led to a multi-level response. New policies, followed by relevant laws and regulations, have been introduced at national and international level. New academic interest has emerged, adding to the traditional studies on security. Perhaps most prominently, however, among these responses, modern states have been compelled to devise concrete cybersecurity strategies. The commonality, however, of computer network technologies and of the internet itself (including the digital means to cause harm) has led to considerable harmonisation among state responses. In other words, national cybersecurity strategies made available over the internet more or less resemble one another. Such uniform thinking could develop into a risk per se: challenges may appear unexpectedly, given also the dynamic nature of the internet and the multitude of actors and sources of risk, that could put common knowledge, if not wisdom, to the test at a stage with limited space for response. This paper builds upon the idea of national states being perceived as platforms within the contemporary digital and regulatory environment. In this context, it elaborates upon a concrete consequence of states-as-platforms within the cybersecurity field. To this end, Section 2 introduces the idea of states as platforms; Section 3 then particularizes this general discussion by specifically referring to the cybersecurity field, in an attempt to highlight specific consequences of states being perceived as platforms. The focus is then turned to the EU, and the NIS Directive’s obligation upon Member States to introduce and implement national cybersecurity strategies, which are therefore examined under the lens introduced in Section 2. Finally, specific points for improvement in these cybersecurity strategies are presented in Section 5.
NoPASARAN: a Novel Platform for Analysing Semi-Active elements in Routes Across a Network
Authors: Benhabbour Ilies , Dacier Marc
Published: January 2023

In this paper, we propose a novel, collaborative, distributed platform to discover the presence, or analyse the configuration, of what we call semi active elements. By doing so, we revisit the ideas initially proposed in [10,25] with Netalyzr and in [24] with Inmap-T. Our contributions lie in a simplified and more powerful design that enables the platform to be used for a variety of tasks such as conformance verification, security testing, network configuration understanding, etc. The specifications, design and implementation choices of the plaftorm are presented and discussed. Two use cases are exposed to illustrate how the platform can be used. We do welcome expression of interests to deploy the tool all around the world and to collaborate in improving its expressiveness.
Cybersecurity is more than
a Technological Matter –
Towards Considering Critical
Infrastructures as
Socio-Technical Systems
Authors: Nowak Veronika , Ullrich Johanna , Weippl Edgar
Published: January 2023

Cybersecurity is still considered a purely technological challenge; however, despite all technological progress, this challenge remains unsolved – as emphasized by many high-impact attacks against public administration and industry worldwide. We postulate that the mere focus on technology fogs the bigger picture, since people generate, operate, and interact with all technological systems, thus making them socio-technical systems. Hence, in this commentary we argue for a change of perspective towards a holistic, interdisciplinary view on our technological infrastructure. By example of the European power grid – inarguably a critical infrastructure not only for daily life but also for the continuity of our polity – we show that through interpretation as a socio-technical system, systematic and interdisciplinary studies would allow to reveal how its (cyber)security is not only a technological matter. An interdisciplinary approach combining STEM disciplines and Social Sciences would additionally advance the understanding of stakeholders and their goals and mindsets as well as the manifold dependencies between technology and human actors. While interdisciplinary endeavours appear to be generally supported by funding agencies, reviewers, universities, and researchers, they rarely occur in practice. We discuss why this is the case and present ideas on how to facilitate more interdisciplinary research.
La reforma del artículo 698 del COIP ¿vulnera el derecho a la igualdad de las personas privadas de libertad?
Authors: Pinos Ramírez Analy Gardenia , Fuentes Sáenz de Viteri Mauro Leonel
Published: January 2023

El desarrollo histórico del derecho a la igualdad, muestra el valor que ha alcanzado hasta constituirse como una condición propia de los seres humanos para el ejercicio de los demás derechos cuyo reconocimiento se estatuye principalmente en la Convención Americana de Derechos Humanos donde se implanta como una igual protección ante la ley.

Las personas privadas de libertad también son titulares de este derecho humano, cuya protección la reciben desde la norma constitucional por encontrarse en una condición jurídica igual o semejante entre ellas, independientemente del tipo penal que hayan cometido. El pronunciamiento que ha dado la Corte Constitucional del Ecuador respecto a la igualdad como derecho y como principio; y, los elementos que ha establecido para determinar cuando un trato diferenciado es discriminatorio, resulta de gran importancia en el presente trabajo investigativo, pues a partir de ahí, esta reflexión visualiza que la reforma del artículo 698 del COIP vulnera el derecho de igualdad de algunas personas de este grupo vulnerable en tanto que en su último inciso limita el acceso al régimen semiabierto de rehabilitación social para aquellos sentenciados por un determinado catálogo de delitos.

La reforma de la norma penal evidencia un trato diferente entre las personas reclusas sin justificaciones razonables, constituyéndose como un trato discriminatorio que desemboca en el menoscabo del derecho a una rehabilitación social del penado. Es por ello, que a partir de una investigación dogmática-jurídica se realiza un estudio enfático en la norma, doctrina y jurisprudencia para determinar la vulneración del derecho fundamental de estas personas.
Effect of different levels of concentrate supplementation on feed intake, growth performance, carcass traits and composition in finisher Barbari kids reared under intensive system
Authors: DUTTA T K , MAMTA  , CHATTERJEE A , BHAKAT C , MANDAL D K , RAI S , MOHAMMAD A , SATPATHY D , YADAV SUSHIL KR , ANIL  , DAS ARUN K
Published: January 2023

Thirty-two weaned male Barbari kids (av. age, 144.65 days; weight, 9.43±0.24 kg), reared under intensive system of feeding, were divided equally into four groups (T1, T2, T3 and T4) to investigate the effect of supplementation of different levels of concentrate mixture on voluntary intake, growth performance, carcass traits and quality. All kids were fed with Bengal gram straw ad lib. + green fodder ad lib. as basal ration and supplemented with barley grain @ 0.7% of body weight in T1 and concentrate mixture @ 0.7, 1.4, and 2.1% of body weight in T2, T3, and T4, respectively. Dry Matter Intake (DMI, g)/kg W0.75 increased significantly in T1 and T4 than T2 and T3. Average daily weight gain (ADG) (g/d/kid) was enhanced significantly with each gradual increase in concentrate level. Slaughter weight and empty body weight were greatest in T4 compared with other treatments. Significantly greater dressing percentage and yield of separated lean meat was observed in kids under T3 and T4 than other two groups. But, meat:bone ratio and separated carcass fat yield was significantly higher only in kids under T4. Meat protein content (%) increased in T2, T3, and T4 as compared to control T1. Meat fat content increased linearly due to a gradual increase in the level of concentrate mixture supplementation to the finisher kids. Whereas, meat moisture and ash per cent remained unaltered due to different levels of concentrate supplementation to kids. Therefore, it may be concluded that supplementation of concentrate mixture @ 2.1% of the body weight in the roughage-based diet increased DMI in finisher Barbari kids with greater energy and protein values, which attributed to enhanced ADG in such kids by 408.3% over the control (supplemented with barley grain only), and also improved feed conversion ratio, carcass yield, carcass traits, and meat quality.
SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA
Authors: Irawan Denny
Published: January 2023

The problems of low Audit Coverage Ratio (ACR) and Additional Underpaid Tax Assessment Letters (SKPKBT), tax audit period, and tax determination expiration considerations indicate that this phenomenon is necessary to produce an ideal (legal) concept related to audit sampling in tax audits for Indonesia. Based on the normative juridical method, it was concluded that there is a need for legal certainty related to audit sampling based on the constitutional order in connection with the fulfillment of tax law requirements as a lex specialist derogat lex generalist. The absence of audit sampling provisions in tax audits is based on the absence of statutory regulations binding on taxpayers, tax authorities, and certain third parties. In fact, there is always uncertainty in tax audits, there is a need for sufficient legal evidence in tax audits, there is a need to consider efficiency and economic benefits in carrying out tax audits, there is a need to use the means of professional judgment of tax examiners, and a reasonable basis is needed to conclude the characteristics of a population in a tax audit.
NGHIÊN CỨU QUY TRÌNH SẢN XUẤT BỘT MÍT HÒA TAN BẰNG KỸ THUẬT SẤY BỌT XỐP
Authors: Ung Minh Anh Thư , Châu Thị Thúy Nguyên , Nguyễn Tấn Hùng
Published: January 2023

Mục tiêu: Xác định các thông số thích hợp cho quy trình sản xuất sản phẩm bột hòa tan từ nguyên liệu mít Thái (Changai) thứ phẩm bằng kỹ thuật sấy bọt xốp.
Phương pháp: Nghiên cứu được thực hiện trên cơ sở khảo sát (i) các yếu tố ảnh hưởng đến quá trình tạo bọt (tỉ lệ bổ sung albumin trứng và Carboxylmetyl Cellulose) và (ii) ảnh hưởng của điều kiện sấy bằng không khí nóng (nhiệt độ sấy và độ dày màng bọt) đến chất lượng bột mít hòa tan.
Kết quả: Dịch mít được tiến hành tạo bọt với albumin trứng (4%) và CMC (7,5%) giúp tạo được màng bọt tốt và bền vững. Mặt khác, màng bọt xốp được tiến hành sấy ở nhiệt độ 60oC và độ dày 3 mm giúp thu hồi bột có màu sắc tốt và hàm lượng chất dinh dưỡng được lưu giữ tốt nhất hàm lượng vitamin C 3,96 mg%; hàm lượng carotenoid là 5,34 mg/g; hàm lượng đường tổng 11,27%, đường khử 8,33 g/100g, hàm lượng acid toàn phần 0,077% và độ ẩm thấp 4,28%.
Kết luận: Kết quả nghiên cứu này giúp đa dạng hóa các sản phẩm từ mít bằng phương pháp sấy mới giúp tiết kiệm chi phí nhưng vẫn giữ được chất lượng.
Creating Interactive Learning Media On The Adobe Animate 2021 Application As A Means Of Learning Graphic Design At SMA Negeri 3 Tambusai Utara
Authors: Wahyudi Sri , Efendi  , Amelia Chandra Detri , Lubis Adyanata
Published: January 2023

The development of learning media that is able to contain various types of text, graphics, audio and video can help in a learning, one of which is learning media with introduction material to Adobe Photoshop CS3 based on Adobe Animate 2021. This study aims to develop a learning media introduction to Adobe Photoshop CS3 based on Adobe Animate, The development model used in this study is the ADDIE model. The purpose of the study was to Create Interactive Learning Media introduction to Adobe Photoshop CS3 in the subject of Graphic Design produces interactive learning media products that are in accordance with basic competencies, material on the introduction of Adobe Photoshop CS3 which is equipped with video tutorials. So that interactive learning media introduction to Adobe Photoshop CS3 based on Adobe Animatecan be used as a good teaching aid in the learning process at school
Applying circular principles to the design process
Authors: MacNamara Eva
Published: January 2023

Eva MacNamara explains how structural engineers can incorporate circular economy thinking at each stage of a building's design.
Stone as a structural material. Part 3: Post-tensioned stone structures
Authors: Boote Scott , Lynes Alex
Published: January 2023

To utilise stone’s high ratio of compressive to tensile strength to maximum effect, stone structures can be compressed using tensioned cables or bars. Post-tensioned stone increases the failure load of stone in bending, but also the stiffness of a structure by reducing joint cracking. This method of construction is widely used for concrete structures, but the advantages of using similar techniques with stone are only just being realised. This article covers the reasons for post-tensioning stone, the advantages of doing so, and presents a series of projects that demonstrate the evolution and development of our expertise and understanding at Webb Yates.
Speaking stone - a retrospective look at the stone arch design for the Padre Pio church, Italy
Authors: Lenczner Alistair
Published: January 2023

This article presents a retrospective, personal account of the design of the stone arches for the Padre Pio church in Italy between 1990 and 2004. Inspired by a resurgence in interest in stone as a structural material, it seeks to relate the design development of this innovative project and discuss some of the hurdles that had to be overcome when working outside codes of practice. It is hoped that projects such as this – alongside more recent examples – will help to re-establish structural stone as a viable option for building projects. The author was a key member of the design team when previously employed by Arup.
EFFECTS OF PRUNING AND NITROGEN FERTILIZATION ON FLUSHING AND POD PRODUCTION IN CACAO
Authors: Jaimez Ramon , Cañarte Cesar , Márquez Victor
Published: January 2023

Background. Maintenance pruning is an essential activity in cacao in order to maintain height, avoid intersections of branches between trees, and generate new foliar shoots. Usually, fertilization is applied at the same time as pruning, but there are little information when it should be applied to synchronize with the metabolic events triggered when pruning. The application of N, its effectiveness and the effect of different doses is very important, but there is very little known. Objective. To evaluate the effect of the fertilization of two doses of N (50 and 110 g per tree) before, during and after pruning on flushing, number of cherelles (pods smaller than 5 cm in length) and pods, fresh weight and numbers of almonds in trees which are 8 years old. Methodology. a split-plot design was established. Main plot was assigned to pruning (pruning and without pruning) and sub plots the doses of nitrogen fertilization and the time of application factor. One week after fertilization, the number of flushing emissions, cherelles and number of pods in different stages were counted weekly in 4 trees per treatment until week 20. Mature pods also were harvested and the number of almonds and fresh weight were counted. Results. Pruning affected the flushing, shortening the periods between maximum emissions. The application of N in doses of 110 g/tree one week after pruning leads to a higher and significant number of flushing number of cherelles and number of pods. Implications Pruning does not influence the production parameters, but the greater availability of N given in the higher applied dose leads to a greater number of pods and fresh weight. The greater availability of N after pruning leads to a more efficient use for the formation of new pods. greater number of almonds and greater fresh weight. Conclusion. These results show that nitrogen fertilization carried out after pruning is a feasible strategy to achieve a number of flushing, pods and production.
DIVERSIDAD MORFOLÓGICA DE CHILE APAXTLECO NATIVO DE GUERRERO, MÉXICO
Authors: Quirino-Huaxcuautli Silvia , Montoya-García César Omar , Hernández-Galeno César Del Ángel , Noriega-Cantú David Heriberto , Romero-Rosales Teolincacihuatl , Hernández-Castro Elías , Hernández-Polito Antonio , Toledo-Aguilar Rocío
Published: January 2023

Background. Mexico has a great diversity of chili peppers, especially in C. annuum L., which includes local morphotypes that have been little studied. Apaxtleco chili pepper is only found in Guerrero State, Mexico, and it is important in Apaxtla region due to economic resources it generates, and because it is used in preparation of typical mole in this region; however, its morphological diversity has not been described and this visualizes the state of this plant genetic resource to define use and conservation strategies. Objective. To analyze and describe morphological diversity of a group of Apaxtleco chili pepper populations, identify characteristics that most support its diversity and establish similarity relationship between the populations studied. Methodology. Twenty-four populations of apaxtleco chili pepper collected from Apaxtla de Castrejón, Guerrero were evaluated under randomized complete block experimental design, with four replications. The evaluation was carried out under greenhouse conditions at Tuxpan Unit of Autonomous University of Guerrero. Sowing was carried out in July 2020 in polyethylene pots with 16 L capacity. Fifty-nine morphological variables from IPGRI descriptors for Capsicum were recorded, and variance, discriminant, principal components (CP) and conglomerated analysis were performed by SAS V9.3 software. Results. Statistical significant differences were found in 72.9 % of variables registered and seventeen were selected by its contribution to variation according discriminant analysis, which were mostly fruits characteristics. In CP, with the first six, 76 % of total morphological variation was explained; length fruit and pedicel, width seed, weight fruit per plant, color of fruit at intermediate stage, number fruits per plant, width fruit, fruit and seed texture, filament color, number seeds per fruit and shape fruit appendage had greater contribution to total morphological diversity and were useful to differentiate populations under study. As well, four groups of apaxtleco chili pepper with different fruit, vegetative and flower characteristics were identified, however, it was possible to group them by shape and texture of fruits. Implications. Contribute to description of diversity of local populations of apaxtleco chili, native to Guerrero, Mexico, and that allows the establishment of use and conservation mechanisms for food security. Conclusion. Morphological diversity of native apaxtleco chili of Guerrero is presented mainly in fruit characteristics and lesser degree in vegetative and seed traits, which were useful to explain greater total variation in this local chili. The shape and texture fruits were important characteristics in grouping.
Spodoptera frugiperda MANAGEMENT IN Zea mays L. USING VINASSE AND CORN-MULBERRY MULCHING
Authors: Gaibor-Fernández Ramiro , Rodríguez-Rodríguez Sergio , Reyes-Pérez Juan José , Jiménez-Pizarro María , González-Rosales Beatriz , Jacas-Vega Liliana , Rivas-García Tomás , Hernández-Montiel Luis Guillermo
Published: January 2023

Background: Soil cover with crop residues is an ancient tradition that is gaining momentum in conservation agriculture´s current trends. Objective: The objective of this research is to evaluate the effect of soil mulching with corn-mulberry on Spodoptera frugiperda management in corn Zea mays variety Tuson after imbibition in vinasse. Methodology: The first part of the experiment evaluates the effect on germination with seed previously soaked in vinasse in 1:15 ratio under controlled conditions for 30 min. The second part was developed in the Unidad Empresarial de Base “Antonio Maceo” Yara, Granma, Cuba under field conditions, which consisted of two treatments: (T1) corn-mulberry soil mulching 2 t ha-1 before planting and (T2) control group without cover. The percentage of maize plants were evaluated from 1 to 3 and from 4 to 5 degrees in damage at 30 days, in addition to agricultural yield at 150 days. Both experimental stages were performed in a randomized complete block design (RCBD). Results: The results showed that germination percentages increased by using 1:15 vinasse, whereas the corn-mulberry soil cover decreased S. frugiperda incidence at the same time and increased agricultural yields. Implications: Future studies should find an equilibrium point that guarantees the use of crop residuals as agroecological practices in soil protection and conservation, as well as in animal feed sources in places and season where natural forage is affected. Conclusion: Soil cover with corn-mulberry mulching from leaf waste before sowing decreases S. frugiperda incidence and corn yield increases. 
أثر الذكاء التنافسي في تحقيق الأداء الريادي للمصارف اليمنية دراسة ميدانية في المصارف التجارية اليمنية - صنعاء
Authors: المنزوع زايد علي عبد الخالق
Published: January 2023

الملخص

تهدف الدراسة إلى التعرف على أثر الذكاء التنافسي بأبعاده (ذكاء المنافسين، ذكاء السوق، الذكاء الاستراتيجي، الذكاء التكنولوجي) في تحقيق الأداء الريادي للمصارف التجارية اليمنية العاملة في العاصمة صنعاء، واعتمدت الدراسة على المنهج التحليلي الوصفي، أجريت الدراسة على (5) مصارف تجارية في العاصمة صنعاء، وتم جمع البيانات بواسطة استبانة وزعت على عينة عشوائية بلغت (140) موظف وتم تحليل البيانات بواسطة البرنامج الإحصائي (Spss).

وتوصلت الدراسة إلى وجود أثر ذو دلالة إحصائية للذكاء التنافسي بأبعاده (ذكاء المنافسين، ذكاء السوق، الذكاء الاستراتيجي، الذكاء التكنولوجي) في تحقيق الأداء الريادي للمصارف التجارية اليمنية في العاصمة صنعاء، وكانت تصورات العاملين في المصارف لأبعاد الذكاء التنافسي والتي كانت بدرجة مرتفعة، حيث كانت أكثر الأبعاد استخداماً هو بعد الذكاء الاستراتيجي يليه بعد الذكاء التكنولوجي ويليه بعد الذكاء التسويقي وأخيراً بعد ذكاء المنافسين.

الكلمات المفتاحية: الذكاء التنافسي، الأداء الريادي، المصارف التجارية اليمنية

Impact the Competitive Intelligence on Entrepreneurial Performance of Yemeni commercial banks

A field study in Yemeni commercial banks - Sana'a))

Zayed Ali AbdulKhaleq AL-manzuoa1, Arwa Hassan AL-Daheri2, Amat Alrahman Hussin Saber3, Eman Mohammed AL-Thif4, Tahany Mohammed ALkhadher5, Nisreen Yahya Al-azzani6 

Department of Business Administration- Faculty of Administrative and Computer Sciences in Rada - Albaydha University

 almanzuoa@gmail.com

Abstract

The study aimed to recognize the impact of competitive intelligence in its dimensions (competitor intelligence, market intelligence, strategic intelligence, technological intelligence) on the pioneering performance of Yemeni commercial banks operating in the capital, Sana'a. The study based on the descriptive analytical approach. The statistical programmer analyzed the data.

The study concluded that there is a statistically significant impact of competitive intelligence with its dimensions (competitor intelligence, market intelligence, strategic intelligence, technological intelligence) in achieving the pioneering performance of Yemeni commercial banks in the capital, Sana'a. As follows: (strategic intelligence, technological intelligence, marketing intelligence, competitor intelligence).

Key Words: Competitive Intelligence(CI), Entrepreneurial Performance (EP), Yemeni commercial banks
The Effect of Analyzing Financial Ratios on the Market Price of Profitable Companies and Allied Companies in The Arab Republic of Egypt
Authors: Azharuddin Shaker M. Al-Kahtani &Syed
Published: January 2023

Abstract

This study aims to investigate how the adoption of the International Financial Reporting Standard (hereinafter referred to as IFRS) affected the market price of shares of a select group of profitable companies in In the Arab Republic of Egypt between 2017 and 2022. This study was conducted when the country's financial statements were made in accordance with its accounting standard. Since the Arab Republic of Egypt implemented IFRS in 2017, there has been a knowledge gap about the relationship between Financial Ratio Analysis and Market Price of Share. This study aimed to fill that gap. It only used data from the financial statements of the chosen firms and utilized multiple regression analysis. Earnings per share, net assets per share, liquidity ratio, debt ratio, return on asset, and return on equity were all employed as financial ratio proxies. The outcome demonstrates a good and significant relationship between profitable companies and affiliated companies in the Arab Republic of Egypt firms Market Price of Share for Earnings per Share, Net Assets per Share, Debt Ratio, and Return on Asset Ratio. Additionally, it was discovered that the in the Arab Republic of Egypt profitable enterprises, affiliated companies, and Agro-Allied Quoted firms' Market Price of Share are not significantly correlated with the liquidity ratio and return on equity ratio.

Keywords: Returns on asset; Returns of equity; Agriculture and agro-allied; Market price; Earnings per share; Net assets per share; Debt ratio; Liquidity ratio
POLITICAL DEVELOPMENT AND ITS IMPACT ON POLITICAL STABILITY IN THE REPUBLIC OF YEMEN A CASE STUDY ON THE CURRENT YEMENI POLITICAL CRISIS FROM THE POINT OF VIEW OF YEMENI POLITICIANS AND DIPLOMACY
Authors: Azharuddin Shaker M. Al-Kahtani & Syed
Published: January 2023

Abstract

The purpose and objective of this study is to know the impact of political development represented in its dimensions (political, diplomatic, political culture, peaceful transfer of power) on political stability in the Republic of Yemen. In this paper, the researcher used the descriptive and analytical approach to achieve the objectives of the study and to test its hypotheses. Axes related to these dimensions, the five-point Likert scale, the following statistical package (SPSS) and statistical methods for data processing: (percentages, frequency, weighted mean, standard deviation) were used for the analysis. Questionnaire and hypothesis testing The study community consisted of politicians and diplomats in the Republic of Yemen. The study sample consisted of (87) politicians and diplomats (who have been working in the political and diplomatic field for more than 20 years, and the results of the study showed that there is no guarantee of the transfer of power in Yemen in a peaceful, orderly and democratic manner. To violence The political system of opposition parties in the political system, the non-participation of civil society in the practice of peaceful union pressures to amend them and the laws that achieve political development, the results showed the one-party monopoly of power, revolution and power The results showed that the absence of peaceful transfer of power in Yemen through free, fair and transparent elections, harmony and agreement between All parties and political components on the program, and the absence of a culture of dialogue between political parties, which contributed to political instability and lack of commitment to the standards of political development in the Republic of Yemen - the need for comprehensive and effective implementation of political development in all its dimensions and elements, achieving political stability and unifying the social fabric in the Republic of Yemen.

Keywords: Political development, tribal and civil conflicts, peaceful transfer of power, political culture, political parties, Yemeni politicians and diplomats, Republic of Yemen.