bluuebunny/crossref_metadata_2025 huggingface dataset:
“We Have the Technological and Economic Means to End Poverty.“ Interview with Professor Jeffrey Sachs
Authors: Gladkikh N.
Published: June 2023

In the interview for Positive Changes Journal, Professor Sachs shared his vision for the economy of the future and talked about the reasons why we should strive for human wellbeing and have globally agreed goals, as well as whether humanity can ever end poverty and whether AI might help overcome inequality.
The Long Road to a Social Dividend
Authors: Webster K.
Published: June 2023

Earth4all is an international initiative to accelerate the systemic change necessary for an equitable future on a planet with limited resources. As its founders note, “Combining cutting-edge science with new economic thinking, Earth4All was designed to identify the transformations needed for shared prosperity.” This article, written by a participant of the Earth4All initiative, presents the original concept of the “social dividend” as one possible option for the development of economic relations in the world. This article was previously published as part of a series on the transformation of economic systems. Published in Russian for the first time.
The Uses of Rhizoctonia Mycorrhizae As a Dry Resistance Induction of Dendrobium aggregatum Seedlings
Authors: Soelistijono Raden , Jakti Angga Wulindra , Budiyono Agus , Suprapti Endang , Daryanti
Published: June 2023

Orchids are cultivated by tissue culture because their seeds do not have food reserves (endosperm) for their growth. All nutrient requirements are obtained from tissue culture media. Propagation by tissue culture causes them to have no association with Rhizoctonia mycorrhizae, which are needed in their growth so that they can interfere with orchid growth both vegetatively and generatively. Rhizoctonia mycorrhizae are a group of Rhizoctonia sp. which form a mutual symbiotic association with orchids. Each orchid has a different association with Rhizoctonia mycorrhizae. At the time of association with orchids, Rhizoctonia mycorrhizae will form a peloton structure in the orchid root cortex, which supplies several nutrients needed by orchids from their environment during drought. Rhizoctonia mycorrhizae inoculation has been carried out on orchid seedlings of the same species orchids in vitro. However, Rhizoctonia mycorrhizae inoculation has never been carried out on seedlings of different species of orchid using a simpler spraying method. The success of simpler Rhizoctonia mycorrhizae inoculation on Dendrobium aggregatum seedlings might provide an understanding of the increased resistance of orchids to water stress. The materials used were isolates of Rhizoctonia mycorrhizae isolated from the roots of Dendrobium lasiantera and seedlings of Dendrobium aggregatum aged 6 months. The seedlings consisted of two groups. The former included seedlings exposed to Rhizoctonia mycorrhizae (M1) and watering with the intervals of 1, 2, and 3 days and those treated without Rhizoctonia mycorrhizae (M0) but with watering at the same intervals. The experiment used RCBD with 14 replications. Meanwhile, the control group was not exposed to both Rhizoctonia mycorrhizae and watering. The results showed that Rhizoctonia mycorrhizae inoculation had a significant effect on seedling height, leaf length, number of roots, and fresh weight of seedlings. Meanwhile, the watering interval did not give a real effect.
Water Quality Analysis and The Occurrence of Antibiotic-Resistant Bacteria (ARB) From Satow Waterfall in Bau, Malaysian Borneo
Authors: Mohammad Hamdi Khairunnisa , Lihan Samuel , Sait Stanley , Ramih Scholastica , Osman Nur Azzah , Mohamad Nur Nazifah , Tay Meng Guan  , Mohamad Sinang Fazia , Hashim Hashimatul Fatma
Published: June 2023

Water quality monitoring of a particular river is crucially important to determine if the river water meets the requirement for its designated uses. Therefore, an assessment of the physiochemical water quality at Satow Waterfall, Sarawak, and the prevalence of antibiotic-resistant bacteria (ARB) was conducted to corroborate the safety of the water from the waterfall. A total of 42 water samples were collected at the subsurface water of the upstream, midstream, and downstream on two sampling trips in June 2021 (dry season) and December 2021 (wet season), with six months intervals. The water quality index (WQI) of the sampling stations ranged from 92.60 to 95, classifying the water under Class I. However, the water is microbiologically polluted, with the highest coliform count of 2.59 × 105 CFU/mL recorded at the middle stream during the wet season, which has surpassed the regulatory standard set by the Malaysian Department of Environment (DOE). A total of 54 bacterial isolates were chosen as representatives and identified by 16S rRNA sequencing, which confirmed the existence of 21 bacterial genera. All identified isolates were tested against 15 antibiotics of various classes employing the Clinical and Laboratory Standards Institute (CLSI) protocols. The antibiotic susceptibility test (AST) demonstrated substantial resistance to sulfamethoxazole (48%) and erythromycin (48%), as well as high susceptibility to chloramphenicol (84%), levofloxacin (60%) and ofloxacin (60%). The Multiple Antibiotic Resistance Index (MARI) evaluations demonstrated the MARI varied from 0-0.60, with 33% of the isolates having a MARI greater than 0.2. In this study, the occurrence of ARB in a water environment where there is an undisclosed source of antibiotic utilization is still inevitable, highlighting the necessity to constantly monitor the water quality and the pervasiveness of ARB in recreational water.
Bioactivity of Clitoria ternatea Crude Extracts Against Pathogenic Bacteria
Authors: Zulkamal Liana Mohd , Zolhalim Nurul Afifah Ainna , Aris Farizan , Zakaria Nurul Aili , Yusof Farida Zuraina Mohd , Ibrahim Darah , Jalil Mohd Taufiq Mat
Published: June 2023

Clitoria ternatea, sometimes referred to as the Asian pigeon wings blue pea, the butterfly pea, or the Darwin pea, is a Fabaceae plant species that has been shown to possess antibacterial effects against several pathogenic microbes. Hence, the present study has been carried out to access the antibacterial activity of C. ternatea flower extracted with water and methanol against pathogenic bacteria. The well and disk diffusion assays were performed to determine the antibacterial activity of C. ternatea flower extracts. The efficacy of the extracts was then evaluated via broth microdilution assay to obtain MIC and MBC values and the growth reduction assay. Meanwhile, the DPPH scavenging test was used to assess the antioxidant activity of the crude extracts. The results of the well and disc diffusion assays showed that Gram-positive bacteria were more sensitive to both extracts compared to Gram-negative bacteria. Meanwhile, the methanolic extract showed higher antibacterial activity on both Gram-positive and Gram-negative bacteria compared to the aqueous extract. The results of the MIC and MBC tests showed that the methanolic extract was bactericidal to both Gram-positive and Gram-negative bacteria. The aqueous extract, however, demonstrated bacteriostatic activity against Gram-negative bacteria and bactericidal activity solely against Gram-positive bacteria. After a 24-h exposure period, a growth reduction assay showed that the methanolic extract could suppress both Gram-positive and Gram-negative bacteria by up to 99%. Meanwhile, the aqueous extract showed an inhibition percentage value ranging from 75% to 96% after an incubation period. The aqueous extract had the lowest antioxidant activity, with an EC50 value of 87.78 µg/mL, whereas the methanolic extract had a fair amount of antioxidant activity when compared to the control (quercetin), according to the DPPH scavenging assay. The present study suggests that C. ternatea extracts as a potential antibacterial agent against pathogenic bacteria with significant antioxidant activity and this activity may be due to the presence of anthocyanin and its derivatives.
FTIR Spectroscopic Study Of Inhibition of Chloroxylenol-Based Disinfectant Against Salmonella enterica serovar Thyphimurium Biofilm
Authors: Johari Nur Anisah , Aazmi Mohd Shafiq , Yahya Mohd Fakharul Zaman Raja
Published: June 2023

The present work was performed to determine the impacts of commercial disinfectants against biomass, viability, and biochemical composition of Salmonella enterica serovar Thyphimurium ATCC14028 biofilm. Salmonella Thyphimurium biofilm grown in microplates was exposed to commercial disinfectants namely sodium hypochlorite, benzalkonium chloride, chloroxylenol, and sodium dodecyl-benzene sulfonate-based disinfectants. Biofilm biomass, biofilm viability, and biochemical composition of the biofilm were determined using crystal violet assay, resazurin assay and Fourier transform infrared (FTIR) spectroscopy respectively. Results demonstrated that, among four commercial disinfectants, chloroxylenol-based disinfectant showed the highest inhibition against S. Thyphimurium biofilm. It remarkably hindered biofilm biomass and biofilm viability at all tested concentrations (0.78%-25%). Half-maximal biofilm inhibitory concentration (BIC50) of chloroxylenol-based disinfectant (5.06%) was found to be the lowest among the tested disinfectants. Meanwhile, S. Thyphimurium biofilm treated with chloroxylenol-based disinfectant exhibited changes in FTIR spectral peaks associated with lipid (1460 cm-1), protein (630 cm-1, 702 cm-1, 1550 cm-1 & 1650 cm-1), and nucleic acid (1080 cm-1 & 1229 cm-1). The findings of the present study suggest that the inhibition of chloroxylenol-based disinfectant against S. Thyphimurium biofilm is mediated by structural changes of biofilm.
Antibacterial Properties of Purified Sago Frond Sugar Against Food-Borne Associated Disease Bacteria
Authors: Ahmad Muhammad Norhelmi , Matnin Nurazureen , Adeni Dayang Salwani Awang , Suhaili Nurashikin , Bujang Kopli
Published: June 2023

Sago palm is recognised as key to sustainable food security due to its advantages resilient against extreme conditions such as wildfire and flood associated with adaptability to climate change. Sago palm is also known to remain solid after being attacked by pests and infected by the disease. Unfortunately, for the last ten years, the Sago palm industry experiences a significant decrease in plantation area and productivity. The long maturation period is identified to be the major factor that is responsible towards the respected issue. Thus, alternative commodities from the growing sago palm must be explored to offer a better perspective on the sago industry. Sago frond (SF) was utilised into Sago Frond Sugar (SFS) via enzymatic hydrolysis using cellulase enzyme containing cellobiose and glucose as main sugar at 9-10 g/L and 5-6 g/L concentration respectively. SFS was purified (PSFS) using Powdered Activated Charcoal (PAC) to remove the impurities. Antibacterial analysis shows that PSFS able to inhibit the growth of Staphylococcus aureus, Escherichia coli and Salmonella typhi at 23.5 mm, 22.5mm and 13.25 mm clearing zone respectively. However, the growth of Listeria monocytogenes seems unaffected by the presence of PSFS. Promoting the versatility of sago frond as raw material to synthesise high-value products such as SFS will extend the potential of the sago palm to be recognised as an important crop to ensure global food security and safety.
POSITIVE YOUTH DEVELOPMENT: AN ANALYSIS OF THE GOVERNMENT’S MODEL IN BANGLADESH
Authors: Mujahid Atiqur Rahman , Mohamad Shukri Syaza Farhana
Published: June 2023

The world is witnessing a dramatic change in the composition of the population. Industrialized nations are struggling with an "ageing population", while in most developing countries like Bangladesh, the proportion of young people is increasing. In Bangladesh, the youth constitute one-third of the total population and despite the government's efforts, the youth in Bangladesh are falling behind compared to other neighboring countries. Why is this so? The objective of this study is to examine the effectiveness, efficiency and appropriateness of the government's youth development model in Bangladesh using a positive youth development approach. Relying on mixed methods approach, the study utilized primary and secondary data for analysis. The primary data came from questionnaires answered by the 50 participants of Jubo Unnoyon (DYD) Dhaka District Branch. The study found that the DYD program had extremely low scores for 'spirituality and caring'. In addition, the level of achievement or effectiveness did not reach standard levels. Overall, however, the DYD program promotes positive youth development but still needs some adjustments and improvements, especially in the area of caring and connection.
The green light for air transport: sustainable aviation at present
Authors: Bagdi Zsolt , Csámer Loránd , Bakó Gábor
Published: June 2023

In the nearly 120 years of aviation history, the industry and technology have evolved with the world. In the early decades, the focus was on preparing aircraft for passenger transport, and gradually the industry developed different areas such as airports, navigation, in-flight services and air traffic control. The aviation industry has faced quite many challenges in different periods. At the beginning of the JET era, the first very controversial factor, noise pollution, was already apparent. The gas turbines of the time were much less efficient than today’, and although the technology worked, some factors were less considered by developers, such as the noise and environmental impact mentioned above. As we moved into more modern times, the focus shifted more and more to the pollutants emitted by aircraft, which has become one of the most studied factors to date. This research examines the sustainability of aviation, past, present and future, in the light of global warming. It presents technologies that already work in the present, but their possible spread only points to the near or even distant future.
Marginal Abatement Cost, A Literature Review
Authors: Jimenez Gomez Pedro Pablo
Published: June 2023

Since the 1990s, articles have widely used MAC curves to analyse the best alternatives in terms of cost-effectiveness when deciding to abate a negative externality. Most of the articles are related to CO2 abatement as the main externality to be reduced, and the main advantages and disadvantages of the MACC tool are presented in the literature review presented here. Finally, it is determined whether the curve is a definitive method for analysing and elaborating policy and business decisions or whether the tool needs to correct the methodology to increase the scientific consensus.
SPOR VE EGZERSİZ PSİKOLOJİSİNDE ÖRNEK OLAY (VAKA) ÇALIŞMALARI YAZIM REHBERİ
Authors: Polat İlbay Görkem , Keskin Pakize , Saraç Hakan
Published: June 2023

Spor ve egzersiz psikolojisinin gelişiminde spor bilimleri ve psikoloji alanlarının uygulamaları, kavramları ve teorileri önemli bir rol oynamaktadır (Weinberg ve Gould, 2014). Bu bağlamda ele alınan güncel konulardan biri de örnek olay (vaka) çalışmalarıdır (Hemmings ve Holder, 2013). Örnek olay çalışmaları spor ve egzersiz psikolojisi alanında yer alan uygulamacıların ve araştırmacıların deneyimleri, gözlemleri ve araştırmalarının bilimsel bir çerçevede raporlaştırılmasına dayanmaktadır. Uluslararası alan yazında görünürlüğü gittikçe artmakta olan örnek olay çalışmalarının ülkemizde henüz yeterli örneği bulunmamaktadır. Bunun temel sebebinin ise Türkçe alan yazında uygulamacılar ve araştırmacılar için örnek olay çalışmalarının yazımında yararlanabilecekleri bir kaynağın bulunmaması düşünülmektedir. Bu doğrultuda uygulamacıların ve araştırmacıların örnek olayların yazımı veya raporlaştırılması sırasında yararlanacakları bir kaynağın oluşturulması amaçlanmıştır.
Variance Risk Premium Components in Japan for Predictability: Evidence from the COVID-19 Pandemic
Authors: Ubukata Masato
Published: June 2023

The literature on asset predictability suggests the usefulness of the variance risk premium (VRP) and its diffusive and jump risk components as predictors that can yield an improved forecast power. This study investigates whether there is a robust and statistically significant relation between the VRP components and the future Japanese composite index of coincident indicators (CI) and credit spreads (CS), including the outbreak of the COVID-19 pandemic which has caused economic conditions and financial markets to become unstable. The main empirical results are as follows: (i) our rolling window predictive regressions indicate the stability of the significantly negative relation between the diffusive risk component of the VRP and the future CI; (ii) the significantly positive relation of the jump risk component of the VRP and the future lower-rated CS is hampered by the inclusion of the COVID-19 period when the Bank of Japan purchased large-scale corporate bonds under the continuing Japanese expansionary monetary policy; and (iii) the diffusive risk component is partly affected by the impact of the COVID-19 pandemic, but remains significantly positive relation with the future higher- and lower-rated CS.
Forumkeuze in algemene voorwaarden bij internationale handelstransacties: hoe zit dat nu een beetje, zo ongeveer precies?
Authors: van Wechem T.H.M.
Published: June 2023

Forumkeuze in algemene voorwaarden bij internationale handelstransacties: hoe zit dat nu een beetje, zo ongeveer precies?

In deze bijdrage bespreekt de auteur het arrest van het Europese Hof van Justitie van 22 november 2022 (Unilever/Tilman). Dit arrest gaat in het bijzonder over de vraag in hoeverre een forumkeuze in algemene voorwaarden door een verwijzing naar een hyperlink in een schriftelijke overeenkomst geldig is. Waar het hof zelf spreekt van een versoepeling, is de auteur van mening dat dit arrest een ‘game changer’ is.
دراسة اختبارية للكشف عن السياسات المحاسبية المستخدمة في ممارسات تطويع الأرقام المحاسبية في العراق وأثر ذلك في مكافحة الفساد المالي
Authors: الأورفه لي أسماء
Published: June 2023

توجد العديد من الممارسات المحاسبية التي تستخدم لتغيير شكل الأرقام المحاسبية التي ينتجها النظام المحاسبي وهذه الممارسات قد ترفع من رقم الربح المحاسبي أو تخفض منه أو تحافظ عليه عند مستوى ثابت وهي قد تكون ممارسات مشروعة أو غير مشروعة تستخدم لتغطية الفساد ويتستر وراءها الفاسدون وتتم هذه الممارسات باستخدام أدوات عديدة وهي تطال جميع القوائم المالية دون استثناء وقد أثبتت الدراسة الحالية وجود جميع هذه الممارسات في البيئة العراقية واستخدام أدواتها المختلفة لتغطية الفساد المستشري في البيئة العراقية، كما أثبتت الدراسة أن أحد سبل مكافحة الفساد المالي تكون من خلال القضاء على أدواته المختلفة مثل التلاعب بالأرقام المحاسبية، الغش، الخداع والتحريف وتطويع الأرقام المحاسبية. وقدمت الدراسة مجموعة من التوصيات.
الاستثمار في المخزون ودوره التفاعلي في العلاقة بين الطاقة الإنتاجية والربحية التشغيلية - بحث تطبيقي على عدد من الشركات الصناعية العراقية
Authors: إسماعيل مصطفى , رحيمة مصطفى
Published: June 2023

وجه البحث الحالي نحو دراسة العلاقة بين الطاقة الإنتاجية والربحية بعد تضمين الدور التفاعلي للاستثمار في المخزون، ولا سيما ان السبب الرئيس للاستثمار في الموجودات الثابتة بوصفها مقياساً للطاقة الانتاجية يكمن في تحقيق الربح ، اذ في حال قيام المنظمة بتوسيع القاعدة الصناعية من خلال زيادة الطاقة الانتاجية الى حدود مناسبة فان ذلك له تأثير ايجابي للربحية المستقبلية، فمن غير الممكن ان تستمر أية منظمة من دون بناء لطاقتها الانتاجية المقترن بالاستثمار في الموجودات الثابتة مثل المباني، والمكائن والمعدات، والاراضي، والسيارات، فالأرباح يمكن توليدها عن طريق الاستثمار في هذه الموجودات لضمان الربحية على المدى الطويل ، ويعد الاستثمار في المخزون محدداً آخر لربحية المنظمة يضاف الى التأثير المتوقع للطاقة الانتاجية ونموها، ولا سيما ان الاستثمار الكفوء في المخزون يخفض الكثير من التكاليف المرافقة له ومن ثم تزداد ربحية المنظمة، الامر الذي يدعو الى دراسة العلاقة بين الطاقة الانتاجية والربحية مع تضمين الدور التفاعلي لكفاءة الاستثمار في المخزون، واعتمد البحث البيانات الثانوية المنشورة في دليل المستثمر الصادر عن سوق العراق للأوراق المالية لعينة من (16) شركة صناعية جرى اختيارها بأسلوب المعاينة العمدية وللمدة (2006-2015) ومن ثم جرى قياس المتغيرات وتحليلها، كمياً واحصائياً، على وفق افق بحثي جمع بين أسلوبي تحليل التباين المكاني (الشركات) والزماني (مدة البحث)، وتوصلت الدراسة بعد اجراء التحليلات المطلوبة لبيانات العينة واختبار فرضيات البحث الى عدد من الاستنتاجات التي صيغت بعد الاستدلال الفكري إليها من النتائج تلخصت في مضمونها بأن المخزون يلعب دوراً تفاعلياً او معدلاً لقوة العلاقة بين الطاقة الإنتاجية وربحية الشركات الصناعية العراقية المدروسة.
PROBLEMS ARISING IN THE ACCOUNTING OF CRYPTOCURRENCIES
Authors: Niftaliyev Sultan
Published: June 2023

The study provides detailed information about the cryptocurrency market as an IFRS object and indicates the methods of their accounting and their features. Data on the change in the total market capitalization of cryptocurrencies are shown, and the reasons for which they went into decline are revealed. Companies that may be interested in accounting for cryptocurrencies under IFRS are considered, as well as the official guidance of the IASB on the issue of accounting and reporting of cryptocurrencies, issued several years ago, is analyzed. Two standards IAS 38 "Intangible Assets" and IAS 2 "Inventories" are analyzed and the reasons why for which the company's cryptocurrency is mainly accounted for either as part of intangible assets or as part of inventories. The foreign experience of some companies that reflect the cryptocurrency according to IFRS is studied, as well as Azerbaijan's practice in this area is considered. Accounting standards have not yet been fully developed, as cryptocurrency has different characteristics from traditional financial assets. Therefore, businesses may experience uncertainty regarding the accounting of cryptocurrency. It is important for businesses to maintain proper accounting records regarding cryptocurrency. These records help businesses meet their tax obligations related to the purchase, sale and exchange of cryptocurrency. However, it can be difficult to find staff with adequate knowledge of accounting and recording cryptocurrency.
ДЕРЖАВНІ ВИДАТКИ УКРАЇНИ: ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ ЇХ ВИРІШЕННЯ
Authors: Левицька Інна , Климчук Альона , Білецька Наталія , Білогор Людмила
Published: June 2023

Кардинальні зміни перебігу процесів забезпечення функціонування й розвитку української держави, обумовлені повномасштабною воєнною агресією сусідньої країни, актуалізували потребу оптимального використання державних фінансів в умовах їх критичної нестачі, а відтак і потребу поглибленого дослідження складу й структури державних видатків упродовж останніх років у контексті виявлення глибинних проблем управління ними в Україні та обґрунтування можливих шляхів і перспектив їх вирішення.Питання оптимізації та підвищення ефективності державних видатків перебувають у полі зору теоретиків і практиків державного управління впродовж багатьох десятиліть, однак в останні роки вказані питання особливо актуалізувалися як результат світової економічної кризи, спричиненої пандемією, а в подальшому поглибленої повномасштабним уторгненням на територію однієї з найбільших країн Європи. У той же час, функціонування вітчизняної економіки в умовах повноцінної війни обумовило необхідність нового погляду на сучасну систему державних видатків для забезпечення чіткого відокремлення загальних проблем їх неефективності від спричинених власне бойовими діями і, таким чином, розуміння перспектив вирішення кожного з проблемних аспектів у повоєнний період.Мета дослідження полягає в аналітичному виявленні проблем системи державних видатків України з обґрунтуванням можливих напрямів підвищення їх ефективності.У дослідженні здійснено структурний аналіз державних видатків України в динаміці, який базується на даних офіційної статистики Міністерства фінансів та річних бюджетів України. Застосовано методи систематизації для групування функціональних статей витрат за рівнем пріоритетності для органів влади; розрахунку середніх величин та порівняльного аналізу з метою побудови рейтингових співвідношень окремих країн ЄС та України за рядом аналізованих показників.Здійснений аналіз засвідчив значне переважання видатків споживання в структурі державних видатків України. У статті проаналізовано функціональну структуру видатків державного бюджету та здійснено їх розподіл за критерієм пріоритетності, досліджено склад планових державних видатків на агросектор у 2023 році та очікувані від них результати. Проведене порівняння результативності найбільш пріоритетних державних видатків в Україні з показниками окремих країн ЄС дозволило визначити ключові проблеми бюджетних видатків в Україні та окреслити перспективні шляхи їх вирішення.
ІННОВАЦІЙНІ ТЕХНОЛОГІЇ В БУХГАЛТЕРСЬКОМУ ОБЛІКОВІ ТА АУДИТІ: ДО ПИТАННЯ ВИКОРИСТАННЯ ТЕХНОЛОГІЇ БЛОКЧЕЙН
Authors: Колісник Олена , Гуріна Наталія , Дружинська Наталія , Головчак Ганна , Фоміна Тетяна
Published: June 2023

Мета дослідження ‒ надати обґрунтування застосування Blockchain technology в галузі бухгалтерського обліку та аудиту. Основні результати дослідження вказують на потенційні переваги використання технології Blockchain в обліку та аудиті фінансово-економічних транзакцій. Аналіз ризиків показав, що впровадження Blockchain може допомогти знизити ймовірність появи бухгалтерських помилок, а також забезпечити вищий рівень інформаційної безпеки. Застосування Blockchain у бухгалтерському супроводі транзакцій може привести до зменшення штрафів, пов'язаних з обліковими помилками, та більш швидкого виявлення й виправлення помилок без додаткових фінансових витрат. Крім того, технологія Blockchain може практично внеможливити втрату фінансової інформації та її використання зловмисниками. Отримані результати дослідження підкреслюють значимість упровадження Blockchain в організаційно-технологічні схеми бухгалтерського супроводу транзакцій, а також у галузі обліку та аудиту загалом. Упровадження цієї технології може оптимізувати процеси обліку, покращити точність та достовірність фінансової інформації, забезпечити більш ефективний контроль і знизити ризики для економічних суб'єктів. За результатами ризик-орієнтованого моделювання встановлено, що впровадження технології Blockchain в організаційно-технологічні схеми бухгалтерського супроводу фінансово-економічних транзакцій дозволяє знизити ризик бухгалтерської помилки в 3,1 разу та забезпечує значне покращення інформаційної безпеки в 99,9 разу порівняно з традиційними методами. Це свідчить про потенційні переваги використання в бухгалтерській сфері Blockchain як системного оптимізаційного рішення. Отримані результати підкреслюють важливість подальшого дослідження та впровадження Blockchain для покращення якості фінансового обліку, забезпечення надійності та зменшення ризиків у цій сфері.
ПЕРСПЕКТИВИ ТА ВИКЛИКИ РОЗВИТКУ ОНЛАЙН-ОСВІТИ В УКРАЇНІ
Authors: Щербаченко Вікторія , Слюсаренко Анна Діана
Published: June 2023

У статті представлено результати дослідження перспектив та викликів розвитку онлайн-освіти в Україні. Метою дослідження є визначення перспектив розвитку сектора онлайн-освіти в Україні, а також виявлення обмежень, які впливають на вповільнення еволюції онлайн-освіти в Україні. Для досягнення поставленої мети необхідно реалізувати такі завдання: розглянути причини переходу до онлайн-навчання; проаналізувати останні дослідження, пов'язані з онлайн-освітою і в Україні, і за кордоном; визначити слабкі та сильні сторони онлайн-освіти в Україні; дослідити перспективи розвитку онлайн-освіти в Україні, а також виклики, із якими стикається українська система освіти сьогодні. Основними методами дослідження є: порівняльний аналіз наукових досліджень, спостереження та аналітичні методи, такі як аналіз статистичних і вторинних даних, наданих вітчизняними та зарубіжними дослідниками.У ході дослідження були проаналізовані статистичні дані та літературні джерела, близькі до теми дослідження. Визначено сильні та слабкі сторони системи освіти України. Серед визначених актуальних загроз сьогодення найбільшу роль відіграє pосійське вторгнення в Україну та пов’язані з цим утрати. Було визначено, що дистанційна освіта характеризується трендовим напрямом у світі та набула популярності в останні роки через вимушену ізоляцію населення у зв’язку з пандемією Covid-19. Відзначено зростання кількості навчальних курсів на глобальних онлайн-платформах, таких як Coursera. Було визначено, що в Україні наразі немає оформленої сильної системи дистанційної освіти та усвідомленого спрямування на навчання впродовж життя. Та все ж Україна почала рухатися в цьому напрямі. Головним гальмівним фактором виступає воєнна ситуація в країні, яка спричиняє недофінансування та недостатню  увагу до сектора освіти; також високий рівень ризиків для стейкхолдерів та загальна освітня криза в країні.
ВПЛИВ СТЕЙКХОЛДЕРІВ НА ЯКІСНУ ПІДГОТОВКУ ФАХІВЦІВ У ЗАКЛАДАХ ВИЩОЇ ОСВІТИ
Authors: Криштанович Світлана
Published: June 2023

У статті проаналізовано та представлено основні слабкі місця щодо взаємодії стейкхолдерів в освітньому середовищі. Здійснено аналіз наукових джерел, і вітчизняних, і зарубіжних, щодо сутності понять «стейкхолдер», «внутрішній стейкхолдер», «зовнішній стейкхолдер», оскільки немає чіткого розуміння участі цих учасників в освітньому середовищі. Визначено прямий та непрямий вплив стейкхолдерів на якість освітнього процесу та формування освітнього продукту. Представлене дослідження зумовлене непростою на сьогодні ситуацією в Україні, яка безпосередньо впливає на організацію освітнього процесу, на запити бізнес-структур, на виникнення нових професій, яких потребує ринок праці, та зникнення професій або їх трансформацію до нового поділу праці в суспільстві. У ході емпіричного дослідження було встановлено слабкі місця в освітньому процесі, які потребують інноваційних підходів ворганізації, зокрема набуття науково-педагогічними працівниками навичок нових педагогічних ролей; урахування запитів зовнішніх стейкхолдерів, а саме роботодавців, бізнес-структур, із якими має бути тісна співпраця щодо створення освітнього продукту; практико-орієнтованого навчання, що сприяє формуванню фахівця як особистості, яка готова до викликів сьогодення та легко може трансформувати свої знання, вміння й навички, орієнтуючись на зміни в суспільстві.
Clitic Climbing and Presuppositional Negative Markers in Occitano-Romance Verbal Complexes. Exploring the Crossroads of Micro-Syntactic Phenomena
Authors: Llop Ares , Paradís Anna
Published: June 2023

In this paper we propose that verbal clusters with restructuring verbs contain a defective embedded clausal boundary. Additionally, this paper constitutes a methodological and empirical contribution to syntactic microvariation in Occitano-Romance varieties: we describe the synchronic variation in the expression of presuppositional postverbal negation and the position of clitics in infinitival complex structures. This empirical study contributes to the understanding of the micro-syntax of negation and clitics as independent phenomena. However, the interaction of both phenomena brings to light the structure of three types of verbal clusters: restructuring verbs, non-restructuring verbs and control predicates. Crucially, the data collected highlight that, although clitic climbing and embedded presuppositional negation are independent phenomena, they can both be explained by the transparency of the embedded clausal boundary. We claim that restructuring verbs select for a defective embedded C/T. Ultimately, the article shows how the comprehension of phenomena in closely related varieties allows us to better understand the architecture of grammar.
Câncer de reto: qual a melhor técnica para excisão total do mesorreto laparoscópica ou robótica?
Authors: Santos Oscar Capistrano dos , Malafaia Osvaldo , Filho Jurandir Marcondes Ribas
Published: June 2023

Introduction: Laparoscopic surgery, robot-assisted surgery and open surgery are the most commonly used surgical techniques in daily living. The feasibility and short- and long-term results of laparoscopic and robotic procedures have been widely reported. Objectives: To compare the clinical and oncological results of robot-assisted and laparoscopic surgery for rectal cancer. Methods: PubMed/Medline, Embase, The Cochrane Library were searched for relevant articles published until 2021. Studies based on comparability between robot-assisted and laparoscopic surgery for rectal cancer were designed. The parameters analyzed included operative time, conversion to open surgery, estimated blood loss, bowel function recovery time, length of hospital stay, anastomosis leak, and postoperative complications. Results: The robot‑assisted surgery group was associated with longer operative time (342 vs. 192 min in laparoscopic surgery,p <0.001),  lower conversion to open surgery, shorter length of hospital stay,  faster bowel function recovery  and lower postoperative  complications significantly (p=0.041).  Estimated blood loss, anastomosis leak rate, and oncological outcomes including the number of lymph nodes extracted showed no significant differences between groups.  Conclusion: Robot‑assisted surgery for rectal cancer showed longer operative time, lower conversion, faster bowel function recovery rates, shorter hospital stay, and similar oncological outcomes compared to laparoscopic surgery.
Qual a melhor técnica de fixação da tela na cirurgia laparoscópica da hérnia inguinal?
Authors: Araújo Sandra Oliveira de , Martins Wagner Rodrigues , Rego Sacha Clael Rodrigues , Blasczyk Juscelino Castro , Ribas-Filho Jurandir Marcondes
Published: June 2023

Introduction: Laparoscopic operations have increased annually, as well as the prevalence of abdominal wall hernias. With this, the techniques of performing the operations, as well as certain procedures, have been studied. One of the debated questions is about the type of fixation of the mesh. Objective: To evaluate mesh fixation techniques in ventral laparoscopic surgery for inguinal hernia. Method: This is a systematic review. Three databases were consulted: Cochrane Database of Systematic Reviews (CDSR), EMBASE and PUBMED. During the searches, descriptors with controlled vocabulary and text words were used. Results: Regarding the study design, 1 review included only ACE, 2 ACE and ECNA and 1 combined the inclusion of ACE and observational studies. Regarding the type of fixation, 2 studies compared the effects of stud fixation vs. fibrin glue and 2 others comparison of staple vs. fibrin glue. Of all the meta-analysis outcomes evaluated, only the reduction of chronic groin pain by fibrin glue fixation was statistically superior to the mechanical fixation method in 3 of 4 studies. Conclusion: The findings show that the difference between mesh fixation techniques in laparoscopic ventral inguinal hernia surgery is that glue fixation decreases the incidence of postoperative chronic pain.
As medidas de financiamento dos estados federados em tempos de crise fiscal decorrente do Covid-19: uma análise das estratégias de emergência para resolução do conflito situacional
Authors: Araújo e Mendonça Maria Lírida Calou de , Nogueira Thais De Oliveira
Published: June 2023

A preocupação com os custos dos direitos implica na necessidade de compreender as formas de financiamento do Estado, sobretudo em momentos de emergência, como os decorrentes da crise de COVID-19. Este trabalho teve como objetivo compreender os impactos na arrecadação dos Estados federados decorrentes das medidas adotadas para combater a pandemia. Realizou-se, portanto, um trabalho bibliográfico e buscou-se dados nos órgãos públicos acerca das arrecadações estatais. Notou-se uma queda de 3,4% na arrecadação dos tributos estaduais, percebendo-se ainda pouco impacto das regulamentações da União Federal quanto às arrecadações locais. O estado mais afetado pelas medidas foi o do Ceará, com queda superior a 15% nas arrecadações e com medidas precoces para combater a pandemia. Já o estado do Tocantins apresentou medidas tardias, de modo que até a data de análise deste artigo, não havia sofrido impactos relevantes das medidas.
Observation Of Travelers Experience Regarding Implementation Of Health Protocols During The Covid-19 Pandemic At Pasia Tiku Beach, Agam District
Authors: Putra Algi Joni , Abrian Youmil
Published: June 2023

The title of this study is a review of tourist experiences regarding the implementation of health protocols during the Covid-19 period at Pasia Tiku Beach, Agam Regency. The research aims to find out how the implementation of Covid-19 health at Pasia Tiku Beach, Agam Regency. This research was motivated by comments from tourists/visitors who came to Pasia Tiku beach, Agam district. The research population consisted of visitors who visited Pasia Tiku Beach, Agam Regency during the Covid-19 period, with a sample of 100 people using a purposive sampling technique.

From the results of the study, the experience of tourists regarding the implementation of health protocols during the Covid-19 period at Pasia Tiku Beach, Agam Regency was quite good with an average score of 60.02 which was in the range of scores 53.34 – 66.66, while based on each The indicators are: (1) Update info regarding Covid-19 is categorized as quite good with an average score of 12.24 which is in the score range 10.67 - <13.33 and a frequency of 54 people with a percentage of 54%, (2) Provision of hand washing facilities is categorized as not good with the average value is 15.13 which is in the score range 10.01 - <13.66 and the frequency is 32 people with a percentage of 32%, (3) The use of protective equipment is categorized as quite good with an average value of 15.25 which is in the range score 13.33 - <16.66 and the frequency is 49 people with a percentage of 49%, (4) Maintaining a minimum distance of 1 meter is in a pretty good category with an average score of 17.40 which is in the range of scores 16 - <20 and a frequency of 54 people with a percentage of 54%.
Abordagem criativa como meio para o desenvolvimento da literacia digital no contexto escolar
Authors: Elicker Ana Teresinha , Martins Rosemari Lorenz , Barbosa Débora Nice Ferrari
Published: June 2023

Este estudo apresenta uma proposta de ensino com um projeto de aprendizagem para o desenvolvimento da literacia digital através da abordagem criativa. Com o objetivo de promover a apropriação de saberes como um processo de cooperação e envolvimento, colocando o aprendente do século XXI como protagonista e no centro da aprendizagem, com habilidades específicas, fluência digital e postura cidadã. Nesse sentido, a abordagem criativa pode servir como condução do exercício docente direcionado para uma proposta de ensinagem flexível e interdisciplinar que percebe o aluno, um ser cidadão do mundo, imerso na cultura digital. A abordagem criativa apresenta aplicabilidade de uma proposta híbrida de ensino, empregando artefatos das tecnologias digitais, como recurso pedagógico, em situações formais de aprendizagem que levem à formação integral do aprendente. O professor mediador do conhecimento, no desenvolvimento da abordagem criativa, utiliza diversos recursos para promover a apropriação de saberes integrados, a partir de elementos do conhecimento humano e das diversas ciências que irão compor o cidadão com literacia digital. Para o desenvolvimento dos elementos que compõe a abordagem criativa, esta pesquisa tem como base o documento normativo da educação brasileira, que é a base nacional comum curricular BNCC (BRASIL, 2018), os elementos da espiral da literacia digital (ELICKER; BARBOSA, 2021) e da espiral da aprendizagem criativa (RESNICK, 2018) bem como as competências digitais para educadores, do quadro europeu DigCopEdu (LUCAS; MOREIRA, 2018). Além disso, o ensino dos primeiros passos do uso dos computadores em sala de aula (PAPERT, 2001) e o uso das tecnologias digitais em ambientes de aprendizagem (MORÁN, 2013) constituem-se como recursos que podem alavancar o acesso a novas informações e facilitar o processo de ensino, na direção de um ensino híbrido (BACKES, 2015) que contemple as particularidades do desenvolvimento humano e os saberes necessários para a educação do futuro (MORIN, 2015), na perspectiva da formação integral do sujeito.
Divergência genética em acessos de feijão comum através de características morfológicas
Authors: De Oliveira Taniele Carvalho , Barelli Marco Antonio Aparecido , Dos Santos Andressa Alves Cabreira , Siqueira Thalyson Ade , De Oliveira Altacis Junior , Galbiati Carla
Published: June 2023

O feijão comum apresenta ampla diversidade genética, que pode ser observada quanto à forma, tamanho e cor dos grãos. Essa diversidade genética é fundamental para os programas de melhoramento, pois os parâmetros são utilizados para permitir a identificação de características de interesse e considerá-las como critério de seleção para o desenvolvimento de novas cultivares. Objetivou-se com o estudo avaliar a divergência genética em acessos de feijoeiro com base em suas características morfológicas. O experimento foi conduzido em Cáceres-MT, onde 100 acessos de feijão comum foram analisados quanto às suas características morfológicas por meio de dados multicategóricos e agrupados pelos métodos de Tocher e UPGMA. Os resultados demonstraram diversidade genética entre os acessos de feijão comum, sendo os acessos 1, 40, 47, 56, 57, 78, 82 e 86 os mais divergentes. Os métodos de agrupamento mostraram-se eficazes em estabelecer relações de distância e diversidade entre diferentes acessos.
Covid-19 em idosos e suas implicações através do espaço
Authors: Dos Santos Joebson Maurilio Alves , Dos Santos Lyndon Jhonson Soares , Fernandes Flávia Emília Cavalcante Valença , Dos Santos Juanita Marília Alves , De Arruda Rodrigo Gomes , Vieira Amanda Aires
Published: June 2023

O presente trabalho teve como objetivo averiguar a presença do efeito spillover dos casos confirmados da COVID-19 em idosos nos municípios de Pernambuco, entre fevereiro e maio de 2020. Para isso, utilizou-se modelos da econometria espacial e controles socioeconômicos destes municípios. Os resultados mostraram que a proximidade geográfica é um dos fatores determinantes das taxas de contaminação da COVID-19 em idosos, indicando que municípios cercados por outros com elevadas taxas de casos confirmados da COVID-19 também sofrem, em média, um aumento na quantidade de casos confirmados. Esses resultados sugerem que deve haver uma maior conscientização da população em regiões com altos índices de contaminação com o objetivo de conter a disseminação do novo coronavírus no espaço.
A influência do conhecimento no desenvolvimento municipal
Authors: Brambilla Marcos Aurélio , Sartori Viviane
Published: June 2023

O presente estudo procurou avaliar a distribuição espacial do desenvolvimento econômico, bem como analisar a influência do conhecimento sobre o desenvolvimento municipal. Para isso, foram extraídos dados do Censo Demográfico e utilizada a abordagem de estatística espacial. Os resultados indicaram que existe autocorrelação espacial do desenvolvimento econômico entre os municípios brasileiros. O estudo também apontou que a proporção da população acima de 25 anos com nível superior, no município e na região e a taxa de analfabetismo em municípios vizinhos afetam positivamente o desenvolvimento do município, e ainda, outros fatores regionais não incluídos no modelo também contribuem para o desenvolvimento municipal, por outro lado, a taxa de analfabetismo no município afeta negativamente o desenvolvimento municipal. Em suma, o estudo evidencia que o desenvolvimento municipal é lesado pelo baixo nível de conhecimento no município, enquanto o alto nível de conhecimento, tanto no município, quanto na região e o baixo nível de conhecimento em municípios vizinhos, contribui positivamente para o desenvolvimento municipal.
Full Day School: Review in Human Rights Perspective
Authors: Mappong Zainuddin , Yusran Ahkmadi , Takwin Mukhlis
Published: June 2023

Objective: The goals of this research are to analyze full-day school and human rights as well as aspects regarding the violation of human rights as a consequence of the full day school, and to analyze the policy of full-day school after the promulgation of Presidential Regulation Number 87 of 2017.

 

Methods: The method of this research is normative legal research, namely, a method that studies legal norms in the statutory regulations related to the issues of this research, especially on the policy of the full-day school and human rights closely related to the children.

Results: From the results of the research it can be inferred that, firstly, full day school at schools in Indonesia if it is correlated with the interest of the child, there are a number of violations, especially Articles 12 and 13 of Act Number 39 of 1999 concerning Human Rights, Article 4 and 11 of Act Number 23 of 2002 concerning Protection of the Child, and Article 28, 29, 31 of Convention on the Rights of the Child.

 

Conclusion: the policy of full-day school after the promulgation of Presidential Regulation Number 87 of 2017 on Empowerment of Character Education is meant optional and it is not prohibited or it can still be implemented as long as it is the outcome of the consensus of all competent parties, namely the educational unit itself and the committee/ parents of the students, so there are many particular schools in the regions remain applying full day school as stipulated in Regulation of the Minister of Education and Culture Number 23 of 2017.
Unleashing the Power of Multi-Agent Deep Learning: Cyber-Attack Detection in IoT
Authors: Kaushik Priyanka
Published: June 2023

Detecting botnet and malware cyber-attacks is a critical task in ensuring the security of computer networks. Traditional methods for identifying such attacks often involve static rules and signatures, which can be easily evaded by attackers. Dl is a subdivision of ML, has shown promise in enhancing the accuracy of detecting botnets and malware by analyzing large amounts of network traffic data and identifying patterns that are difficult to detect with traditional methods.
In order to identify abnormal traffic patterns that can be a sign of botnet or malware activity, deep learning models can be taught to learn the intricate interactions and correlations between various network traffic parameters, such as packet size, time intervals, and protocol headers. The models can also be trained to detect anomalies in network traffic, which could indicate the presence of unknown malware.
The threat of malware and botnet assaults has increased in frequency with the growth of the IoT. In this research, we offer a unique LSTM and GAN-based method for identifying such attacks. We utilise our model to categorise incoming traffic as either benign or malicious using a dataset of network traffic data from various IoT devices. Our findings show how well our method works by attaining high accuracy in identifying botnet and malware cyberattacks in IoT networks. This study makes a contribution to the creation of stronger and more effective security systems for shielding IoT devices from online dangers.
 One of the major advantages of using deep learning for botnet and malware detection is its ability to adapt to new and previously unknown attack patterns, making it a useful tool in the fight against constantly evolving cyber threats. However, DL models require large quantity of labeled data for training, and their performance can be affected by the quality and quantity of the data used.
 Deep learning holds great potential for improving the accuracy and effectiveness of botnet and malware detection, and its continued development and application could lead to significant advancements in the field of cybersecurity.