bluuebunny/crossref_metadata_2025 huggingface dataset:
Prevalence of sinonasal anatomical variations and their effect on chronic rhinosinusitis in Al-Ramadi teaching hospital, Ramadi city, Iraq
Authors: Al-Ani, Raid M. , Khalaf Ghassan M.
Published: September 2021

Anatomical variations (AVs) of the nose and paranasal sinuses (NPS) are quite common findings on CT scans. However, their effect on chronic rhinosinusitis (CRS) is still controversial. The objectives of this study is to estimate the prevalence of AVs of the NPS on CT scans and to assess the association between multiple versus single variant and CRS. A cross-sectional study was conducted in the Al-Ramadi Teaching Hospital during the period from January 1, 2018, to March 31, 2019. We reviewed the CT scans of the patients with suggestive symptoms and signs of CRS. Out of 203 CT scans, there were 153 (75.4%) scans associated with AVs of the NPS (group A). Seventy-eight with and 75 without radiological features of sinusitis. While group B (n=50 24.6%) were not detected any variants, 24 with and 26 without features of sinusitis. There was no statistically significant difference between the two groups (p-value>0.05). There were 11 AVs detected. The septal deviation of 63% was the commonest one. Most of the AVs of the NPS were multiple (2 or more) 99 (64.7%). Forty-nine (49.5%) of them were associated with features of sinusitis. There was a statistically significant difference (p-value <0.05) between those with multiple and those with single AVS concerning the radiological features of sinusitis. In conclusion; AVs of the sinonasal region were common findings on CT scans. A deviated nasal septum is the commonest AVs. Most of our patients contain more than 2 AVs, and they were more vulnerable to sinusitis.
Artists and Writers for Two Centuries in the Cultural-Religious Context
Authors: Barbakadze Ketevan , Gogoladze Tamar
Published: September 2021

The history of Georgian painting is closely connected with the name of the 19th century artist Giorgi (Grigol) Maisuradze, who went through the way of demonstrating his artistic talent, from the family of peasants to the Brulov Academy and later working as a teacher of art. Giorgi Maisuradze's paintings are preserved in various museums in Kutaisi, and his following biography with his family and descendants still creates an interesting cultural gallery where famous Georgian artists, writers and scientists are presented. The artist's works has been thoroughly studied by an art critic Shalva Kvaskhkadze, and the present issue is from the history of Georgian culture.
The Old with a Fresh Outlook or the Issue of Protagonists’ Identity in Relation to Time
Authors: Giorgadze Nino
Published: September 2021

Roland Giorgadze regularly publishes his poetry and prose in Georgian literary journals and newspapers and thus humbly contributes to the development of Georgian literary processes. The bulk of his work is presented by the following publications: Dream President (2001), The Road (2011), The Cry (2017) and Diso, Diso (2020).This time we are dealing with the novel Diso, Diso. Here, the writer described life in Georgia in the 90-ies of the 20th century in gloomy, yet, very realistic colors without any embellishment. Some very accurate stresses are made upon the poor spiritual state of the country and upon the tragic reality it causes. The novel tries to show the deplorable reasons why a human being in this ideal-free society is doomed to become degraded even if they experience a rise (before a fall). The evil has a new beginning and life in every epoch and this new beginning is presented through the character of Elepter in the novel. The novel has a slightly documentary hue. The author openly discusses all the problems. His political flair is infallible and he has a good sense of judging and evaluating current events. All walks of life are branded with the mark of a country not properly attended. Human values and selfless love for one’s homeland are no longer priorities. Diso, Diso is full of didactic maxims that clearly show the life experience of the author, his adherence to lofty values. Roland Giorgadze understands well the purpose of a literary work and that is why all his words and phrases are loaded with meaning. The author manages to convey a meaningful message is a compressed, verbally laconic way. The writer uncovers the dramatic scenes of spiritual poverty marked with time, existential details of economical squalor, that cause the fear of national endangerment and the threat of looming genocide. The criticizing and uncovering the national and state faults should not be understood as self-flagellation. It aims at making readers think and also reminding them about the importance of moral life, being close to the creator, about love and the good of forgiving. The author sees the preserving national identity through religious faith. He also sets the ways of coping with these problems in this gloomy scene of national and religious degeneration.To our judgment, Diso, Diso is an interesting publication on the current literary scene and we hope it will get the attention of both general readers and literary critics.
Cultural Memory as a Means of Understanding Transculturality
Authors: Talakvadze Tea , Lobjanidze Ivlita
Published: September 2021

Memory studies have been particularly active since the second half of the 20th century and include a mix of fields of culturology, social psychology, media archeology, political philosophy, and comparative literature. Memory studies have formed the basis of both collective and individual identity studies, as well as the study of psycho-social factors in understanding traumatic memory and attempts to overcome trauma. Memory studies have activated an in-depth analysis of the construction of national and cultural identities and brought them into the context of transnational and transcultural studies.Based on the above, the purpose of this report is to provide a transcultural understanding of national culture based on the study of cultural memory, which is primarily based on the study of national identity and the analysis of the compositional nature of common / shared myths.
Ramaz Kobidze – “From Prison to Prison”- about the "Stalinist Cohort"
Authors: Kochloshvili Nino
Published: September 2021

Documentary prose with a direct description of the author's contemporaneous epoch-making problems, historical-political events or the development of public thought is always the subject of the reader's interest. Although for works of the documentary genre, to some extent, the subjectivism of the narrator is not foreign, at least its main dignity is the real beginnings.The book of memoirs "From Prison to Prison" by Ramaz Kobidze, one of the victims of the "Stalinist cohort" is very interesting.The author of the book pays special attention to the necessity of documentary prose before recollection. He considered it obligatory not only for writers, but also for state figures, to keep the last few years for the production of documentary-type works, namely memoirs. In his view, if a statesman did not leave a documentary-type work to his descendants, it would always be a cause of unrest, strife, and sometimes even civil war.From the title, a very interesting documentary based on Ramaz Kobidze's "From Prison to Prison" memoirs prepares the reader to get acquainted with and understand the work of the "Stalinist cohort", the victim of which was the author of the work as a member of the "Secret Anti-Soviet Youth Organization".In addition to the specific facts of political persecution in the Book of Memoirs, which not infrequently took place not only in the life of the writer, but also in the lives of his friends and relatives, they also provide you with inspiring images of cruelty and disorder typical of the Stalinist regime.Ramaz Kobidze's book of memoirs "From Prison to Prison" is an extremely interesting source for studying not a single important event of Soviet existence. It contains a number of cases of ideological pressure typical of the Stalinist regime, which zombified a large part of the intellectual community at the time, made them worthy representatives of the "Stalinist cohort." And they destroyed a large part of the Georgian intelligentsia, but the "Soviet generation intelligentsia" was trained, raised and handed over the future of the country.
Levan Gotua - a Big fan of Nature (according to Publicism)
Authors: Shaishmelashvili Tamar
Published: September 2021

Like Vazha-Pshavela’s Mindia, Levan Gotua was a mystic of nature. This feeling was compounded by the arrests. After each release from prison, nature became his refuge. Inspiration has also grown by a hundred. He came from nature in writing.The writer in his publicist letters argued why nature is „the protector of our nation“ and „geographical happiness“. If we did not have this „geographical miracle“, we would probably have shared the fate of Babylon, Assyria, Hittites, Urartu and other modern tribes.Levan Gotua concludes that our history and geography are „completely inseparable". She called the forest „Green Mother“, the tree was also called the Green Temple.He was a great fan of nature. He thought a lot about the past, present, future and was sure that Georgia is not only a mountainous, but also a forest country. Almost all spheres of Georgian life began with the forest, he connected nature and forest with the fate of the nation and could not imagine any of them.According to him, sometimes the reason for the felling was the construction of the road and the reckless equipping of the „lovers“ with new technology.Levan Gotua connects the cultivation of trees with the multiplication of the nation. In his opinion, the reproduction of children and the cultivation of trees are almost equally necessary in Georgia. „We need to plant as many trees as possible, as if we are propagating our children“, he wrote.Levan Gotua declares Georgia a country of three „eternities“: Evergreens (subtropical vegetation), Forever white (snowy peaks), Forever blue (sea).The endurance and immortality of a nation are the companions of the three „eternity“ of countries.The forest is the main outpost of spiritual and physical existence.
The Importance of Georgian Oral Material Preserved in Saint Petersburg
Authors: Jagodnishvili Temur
Published: September 2021

Folklore and ethnography as a folk ethnoculture were intensively studied in Georgia in the 70s of the XIX and XX centuries. Then the found material has been printed according to the folkloric principle. The publication of the complete corpus of Georgian folk prose was published. On this background, it is clear that Georgian folklore has not been collected so far (nor in the living oral tradition, neither in texts recorded at different levels and preserved in various archives). This is evidenced even by the richest folklore collections preserved at the Pushkin House in St. Petersburg, which became known by the folklore expedition in 2018.Modernity has presented a new perspective on the importance of folklore as an ethnoculture for the dialogue of cultures. In its significance, it has been equated with national culture (classical, elitist). This circumstance requires a new understanding of the cultural status of folklore and puts on the agenda of necessity for dialogue between national classical (elite) and folk (folk) cultures.
Village Kisiskhevi - the Best Resource for the Development of Cultural Tourism
Authors: Tamarashvili Tamar
Published: September 2021

Kakheti region is rich in abundance and diversity of tourist resources. The study and popularization of the tourism resources of each municipality is important for the cultural and economic development of both the region and each village. The article presents the multifaceted tourist opportunities in the territory of one of the ancient villages, Kisiskhevi, as a basis for tourism development. The unique cultural and religious objects in and around the village are analyzed, which make it possible to plan various tourist routes. Especially noteworthy is the "Ghvtismshoblis chalis" complex. The area "Nakaravnali" was an intermediate point on the road that passed through this valley. On the medieval roads, every thirty kilometers, there was a stop for a caravan or caravanserai, where the caravan rested. The diverse cultural heritage of the village of Kisiskhevi provides an opportunity to plan tourist tours of different types, complexity and themes (cultural, cognitive, religious, extreme, etc). The involvement in the routes of the ancient churches and monasteries will have a positive impact on the promotion of tourist resources.
Impact of the Coronavirus Pandemic on the Accounting for Financial Instruments
Authors: Mchedlishvili Manana
Published: September 2021

The study of financial instruments, based on international standards, showed us: That the role and importance of financial instruments is paramount to the proper functioning of a country's economy. Accordingly, commercial banks record financial instruments in accordance with international standards. With the transition from IAS 39 to IFRS 9, TBC Bank has changed its methods of recognizing and valuing financial instruments; As a result of adopting IFRS 9, TBC Bank reduced its credit loss as its valuation methods changed; TBC Bank, in accordance with international standards, always determines the expected credit loss. Constantly monitors loans and reclassifies them if necessary. The loan is assessed as modified. Differences caused by the modification are reflected in profit or loss. In 2020, the loss of net modification of financial instruments amounted to GEL 41.0 million. As a result of the transition to the new standard in TBC Bank, the total amount of reserves increased by 63,600 thousand GE. In the conditions of the pandemic, amendments were made to IFRS-9. Which is due to changes in benchmark interest rates such as LIBOR and other interbank offered rates. The Board of Directors also decided not to recommend a dividend On March 20, 2020, TBC Leasing, with the assistance of TBC Capital, placed secured bonds in the amount of GEL 58.4 million on the Georgian Stock Exchange. In our opinion, according to IFRS 9, special attention should be paid to forecast information when assessing credit risks. In particular, the assessment of expected credit losses should take into account expected trends in the macroeconomic and financial environment and local and global risks. This will facilitate the timely recording of credit risks and thus have a positive impact on financial stability.
Human happiness, Conscience and Duties
Authors: Metreveli Lia
Published: September 2021

Mankind has long faced the question - what is the main thing in human life, Why is life worth living?Some philosophers considered happiness-pleasure-bliss to be the highest value. Consequently, the meaning of human lifewas seen in achieving all this (Democrats, Epicureans and Epicureans, French and English materialists, Feuerbach, Russian Revolutionary Democrats), while others viewed life in accordance with duty. According to the ethics of happiness, the main orientation of morality is the pursuit of happiness; Morality is what leads a person to happiness. This does not preclude a moment of temporary suffering and distress in order to achieve ultimate bliss.Such an understanding of happiness and the recognition of bliss as the meaning of human life has aroused the desire of all sections of society to strive for happiness. That caused a collision between the interests of people, often irreconcilable conflicts and contradictions.Ethical rigorism based morality solely on a sense of duty and ruled out human spontaneous aspirations. It is essentially the same as asceticism. And according to the representatives of the ethics of duty, we should look for the meaning of human life in the specifics of human life. If we see the meaning of human life in the pursuit of happiness and bliss, then Then human life is nothing higher than the existence of animals - the regulator of animal behavior is also pleasure-enjoyment-bliss! Man stands above the animal world so much that he can subdue his aspirations towards sources of pleasure and live according to his\her duties. People have these responsibilities to the homeland, relatives and humanity, as well as to themselves. For example, taking care of your own health-beauty, acquiring knowledge, moral perfection. Performing duty requires great spiritual tension, a strict attitude towards oneself, that is why living according to duty is the specificity of human existence, which gives a person a sense of dignity and perfection.Ethics historians point out that eventually, from the "back door", the ethics of duty also goes to the ethics of happiness, because it promises people to achieve happiness through the performance of duties. By the same logic, ethics, happiness attributed to Christian ethics too. Christian ethics emphasizes man's responsibilities to God, his parents, other people, and even his own enemies. At the same time, this will faithfully discharge the duties of the person promises to God's mercy in this world and paradise in the country. It is nothing but happiness. Duty as the end of human life was recognized by Immanuel Kant. In his view, morality and moral behavior must be based on a sense of duty, regardless of any consequences of the behavior (see Kant's categorical imperative).
Undergraduate Thesis and Plagiarism coping Strategies
Authors: Dzamukashvili Lali
Published: September 2021

Bachelor's degree is a final step before graduating first four years of studying at the university. The students show off their knowledge and research skills acquired by the University that are based on their original vision and scientific information. Writing a bachelor's thesis is a responsible, interesting and at the same time stressful job. It requires formal characteristics of its performance, which determine the content, form and style of the paper.The researcher of the undergraduate thesis raises the problem, analyzes, substantiates and suggests the solutions, evaluates the research results and concludes. During the working process new knowledge is activated which is based on analytical skills and critical reasoning.Maintaining academic standards in the paper makes it more fruitful because it gives the reader a sense that the author of the paper depends on reliable academic sources to support his or her own reasoning and position.The completed paper will be checked for plagiarism. There are numerous programs which reveal the originality of the work. After all, there is a big temptation of plagiarism in the papers.Preventing plagiarism offers to protect someone else’s intellectual property and make the student aware that he or she has to respect the rights of intellectual property and distance himself or herself from plagiarism. Avoiding Plagiarism in the paper is possible if the student has been clearly informed about the mechanisms or responses that plagiarism may cause in his or her work. Awareness is largely responsible for preventing plagiarism, however, only the moral part of the problem is not enough. We need to pay more attention to proper implementation of the academic techniques in the academic environment.
Teacher Attitudes and Collaboration towards the Concept of Student-Centered Lesson
Authors: Baghatrishvili Natela , Modebadze Nino
Published: September 2021

The article is based on a needs assessment carried out at Telavi Public School N7 to understand teachers' attitudes towards student-centered learning strategies. In particular, it examines how intensively and effectively student-centered approaches are integrated into the teaching process and how teachers interact with each other in student-centered learning. The study was carried out in the 2018-2019 academic year, but the inspiration for the study was the Directorate's informal participation in the educational process during the 2017-2018 academic year. A mixed type of study with quantitative and qualitative methods was used to test the hypotheses. To further investigate the problem and identify a common need, teachers from Telavi State School No. 7, as well as elementary and secondary school students, participated in the study. The interventions were carried out after the completion of the first phase of the study. Observing and analyzing teacher activities helped us assess the effectiveness of our problem-solving and needs-based interventions. The study highlights the fact that creating a collaborative atmosphere between teachers has a positive effect on the learning process. The study found the importance of fostering a culture of collaboration among teachers through the use of diverse resources, activities and challenging classroom assignments. Students' views, opinions and feelings about such lessons were also determined. As a result of the analysis, conclusions were drawn that allow recommendations to be made for identifying and solving similar problems and needs.
Technological Aspects of Distance Learning in Geogebra Classroom-Math Environment
Authors: Zakariashvili Mariam
Published: September 2021

The article discusses the technological aspects of distance learning in the GeoGebra Classroom virtual math platform environment, based on a practical model of using the GeoGebra Classroom. In particular, the main activities of Geogebra Classroom are presented in the following order: Activities - find / create an activity; GeoGebra class - create a GeoGebra class; Admission of students to the GoeGebra class; Appointment of a co-teacher; Monitoring student progress; GeoGebra classrooms in a distance learning environment; GeoGebra Applets (Graphing; CASE; Geometry; 3D Graphics; Spreadsheet; Probability; Notes) for GeoGebra Classroom; Creating a GeoGebra class from a GeoGebra book.Every activity in the work is explained and performed in practice, which is confirmed by the corresponding illustrations actually carried out in the GeoGebra classroom environment. The algorithm for carrying out each activity is explained in detail and analyzed from a technological point of view and the methodological value of a separate step is shown. The discussion of the individual activities is accompanied by the proper definitions and purposes of the GeoGebra Classroom environment interface.The article provides the recommendations for the necessary measures before starting the practical work in the GeoGebra Classroom,such as: Registration on the official GeoGebra website https://www.geogebra.org/; Download the GeoGebra Classic installation package and install it on the local computer; Have knowledge of using online and installed applications of GeoGebra Classic to create a resource.The main activities of the GeoGebra classroom in the work are carried out on the example of discussing a practical model, parallel lines, with virtual groups of students. The following steps are shown sequentially: Creating resources in local and online GeoGebra applications; Creation of activities and their enrichment with additional elements of educational goals (Text; GeoGebra Applet; Notes; Question: Open question, Multiple choice; Video; Picture; PDF file Web); Creating a GeoGebra class and engaging participants online in real time; interactive communication in the GeoGebra classroom with the joint participation of the teacher and sstudents, which does not require sharing of screens by students; Tracking students' progress in the educational process, conducting anonymous discussions and providing feedback.The article analyzes and confirms the success of using GeoGebra Classroom in teaching mathematics both in schools and in higher educational institutions.
Issues of Teaching Georgian Language in non-Georgian Schools
Authors: Maglakelidze Natela
Published: September 2021

Georgia has always been a multilingual country. According to the Law of Georgia on General Education, Georgian is a teaching language in educational institutions. According to the same law, “Georgian citizens, for whom the Georgian is not a native language, have the right of receiving a full general education in their native language, in accordance with the National Curriculum and the rules established by law. Learning the state language is compulsory in these general educational institutions”. Teaching process in our schools today is undergoing in accordance with this law. There are 2313 schools in Georgian at the moment, about 10% of them are non-Georgian schools: Azerbaijani, Armenian, Russian. Next to the native (Azerbaijani, Armenian, Russian) languages the Georgian language (as an official language) is also taught from the first grade in suche schools where Georgian represents the second language for these students.The main problem for the non-Georgian students is not knowing their official language and hindering them in social integration.There are some reasons: a) the texts-books of the Georgian language for non-Georgian schools, b) the low competences of Georgian language in teachers are also to be mentioned, c) the most important problem among them is the non-existence of research and theoretical analysis. From this view point only some important events are organized by the NGOs and certain expert groups. Unfortunately specialists of Education, linguists and psychologists are not involved in these researches.
Doing Homework - a Routine or a Fun Activity?
Authors: Nikolaishvili Madona
Published: September 2021

The article discusses the role of homework as one of the important components of assessing student achievement in the process of monitoring the quality of teaching and learning, because it is the quality of homework that provides important information about the individual progress of the student. Emphasis is placed on the importance of homework for the student to develop comprehension of learning materials and problem-solving skills independently.Based on the results of the research, the difficulties that accompany homework are analyzed. The role and responsibility of the teacher is defined to determine and take into account the optimal volume and complexity of homework, which is extremely important for achieving the main goals of learning and upbringing.The author focuses on the questions: What factors influence this process? What individual characteristics can students have? In what environment do they have to do their homework? How much volume and difficulty should homework be given so that the student does not lose interest and belief in their own strengths? Should a parent intervene in the homework process or not? Analysis of the data shows that only a small proportion of students have the opportunity to isolate themselves from family members during their studies. Most do not have a suitable work space to do their homework, study in a common room, with the TV on and talking to family members, or in the kitchen.The author believes that it is advisable to plan and implement interventions to help both students and parents. Finally, some examples of „non-traditional“ homework are suggested, as well as interventions to help parents.
A Study of Students and Parents’ Attitudes towards Distance Learning
Authors: Tkebuchava Mimoza , Bezhanishvili Tinatin
Published: September 2021

Distance learning was a mean of maximizing opportunities with a big challenge for the people in the world who works in the education space. We read the articles about experience of Great Britain, USA and Georgia. Our school was involved in distance learning actively and we conducted a survey of as schoolchildren as parents in order to value our activity. In this study, we focused on identifying the pros and cons of online learning that were necessary to refine the learning process. The research began in several stages. We took 1st - 6th, 7th – 12th grades as target groups and parents’ group too. 357 students participated in the study from 1st and 6th grades and 192 participants and 349 parents participated from 7th and 12th grades. The results of research were quite interesting and informative for the school. The study identified the needs with we planned the new learining process.2020-2021 has also started with new challenges for our school. We were involved in a new school model, along with a new hybrid model of teaching. We took into account research results and at the end of the year decided to conduct a face-to-face survey in a learning environment in order to better express their attitudes. We summarized their answers and formed the main orientaries.It is important to emphasize the direction of inclusive education. According the research, we assessed children’s academic and cognitive skills online and interviewed parents and teachers, made lessons’ monitoring. Thus, this research showed the faults that accompanied distance learning during the pandemic period. The information that we received enabled us to understand the challenges we faced, accordingly, we tried to adapt the learning process to the student as much as possible.
Some Issues of Electronic Teaching and Assessment System in Non-Georgian Speaking Groups
Authors: Chokharadze Mariam
Published: September 2021

Assessment plays an important role in the planning and implementation process of teaching. Assessment is a continuous process of collecting, recording and analyzing quality data to achieve learning objectives, a consistent study of the success and progress of language learners.In this paper we discuss the issues of teaching and assessment of Georgian as a foreign language. First of all, we will discuss some strategies related to learning process. We will present our innovation in the assessment system. This is a novelty that we have worked on with our colleagues at Batumi Shota Rustaveli State University within the short-term educational program “Georgian Language for Foreigners”.In this work we will discuss about how to use the electronic resources to develop specific language competencies and assess the knowledge based on relevant materials. We note that the article mainly reflects our personal experience, which we have accumulated in the teaching process, the innovations that we have tried to introduce to groups of non-Georgian listeners.
A Cross-Sectional Study of Clinical and Immunological Profile of SLE Patients from a Tertiary Care Center in the Sub Himalayan Region of Northern India
Authors: Jaswal Varun , Mokta Jitender K , Chauhan Vivek
Published: September 2021

Introduction: Systemic Lupus Erythematosus (SLE) is a disease of thousand faces whose manifestations vary with the interplay of genetic, ethnic, and host factors along with environmental exposures and geographical conditions. Since the first case of SLE reported in India in 1955, many case series have been published from various centers depicting Clinical and Immunological features in the Indian population. This study was undertaken to study the clinical and immunological profile in a tertiary care center in the sub-Himalayan region of northern India.
Materials and Methods: This study is a cross-sectional retrospective study conducted at a tertiary care center in the hilly northern state of Himachal Pradesh over a period of 1 year; from 1st June 2017 to 31st May 2018. The records of all patients admitted in the study period with the department of medicine and diagnosed with SLICC 2012 classification criteria were studied to abstract the Clinical and Immunological profile of patients.
Results: A total of sixty-nine patients were included in the study. 96% of the subjects were female patients, and 84 % of the patients were in the reproductive age group of 20 – 40 years. Mucocutaneous manifestations were most commonly seen in nearly 89 % of patients followed by musculoskeletal involvement in about 71 %. Hematological involvement was more frequent than reported in the literature. Lupus Nephritis was diagnosed in about 30 % of the patients. Fatigue and synovitis were the most common features, followed by oral ulcers and Acute cutaneous lupus. ANA and ds DNA positivity was 98.5 and 72.4 % respectively.
Six cases of MCTD were d=found in the study group.
Conclusion: In hospitalized SLE patients admitted in a tertiary care center of the northern hilly state, females of reproductive age group constituted the majority of patients. Mucocutaneous, Musculoskeletal, hematological, and renal involvement was most prevalent.

Keywords: SLE, cross-sectional study, Mucocutaneous involvement, Renal Biopsy, Hilly area.
Effectiveness of Video Assisted Teaching on Knowledge Regarding Breast Self Examination among Women in Selected Rural Area at Villupuram District
Authors: Porselvi M. , Muthamizh M. , Pathima E.
Published: September 2021

Aim: The study aims to create awareness among women regarding incidence, risk factors, clinical symptoms, prevention and management of Breast Cancer through Breast self examination.
Objectives: i) To assess the pre and post test level of knowledge regarding Breast self examination among women. ii) to assess the effectiveness of video assisted teaching on knowledge regarding Breast self examination among women. iii) to find the association between post test level of knowledge regarding breast self examination among women with their demographic variables.
Methods Material: A quantitative research approach - experimental - pre- experimental-one group- pre -test post-test research design was adopted. 30 samples were selected for the study by using non probable-purposive sampling technique.
Results: the study findings shows that in pre test level of knowledge among 30 samples 25(83.4%) had inadequate knowledge and 5(16.6%) had moderate adequate knowledge. In post test level of knowledge among 30 sample 8(26.6%) had moderate adequate knowledge and 22(73%) had adequate knowledge.
Conclusion: the study concluded that, video assisted teaching programme regarding breast self examination was effective on improving the knowledge level among women in selected settings of rural area.

Keywords: Breast Cancer, Breast self examination, Video assisted teaching.
Plasma Zinc Levels, Lipid Profile Parameters and CVD Risk Markers in Relation to Glycemic Status in T2 DM Patients
Authors: James Aman , S Nagendra , Telang Lata
Published: September 2021

Background: Diabetes is global endemic rapidly increasing in both developed and developing countries and is a common secondary cause of hyperlipidaemia in T2DM patients. Diabetic- dyslipidemic patients exhibit atherogenic lipid profile, which greatly increases their CVD risk. Zinc, essential trace element, has significant function in energy metabolism and has been shown to serve a regulatory role in insulin signalling pathway and in supporting structural integrity of endothelial cells. A study designed to assess the plasma zinc status in t2 dm patients and to correlate zinc levels with lipid parameters, CVD markers as well as with glycemic status.
Methods: The t2dm patients in the age group 30-60 years were randomly selected and were sub-grouped age wise, glycemic status-wise and diabetic duration-wise. Fasting Glucose, lipid parameters and zinc were estimated and atherogenic Index of Plasma (AIP), Atherogenic Coefficient (AC), and Cardiac Risk Ratio (CRR) were calculated.
Results: The results shows levels of glucose, lipid parameters, AIP, AC and CRR are significantly elevated whereas the levels of HDLC and zinc are significantly lowered in t2dm patients and the rises as well as the fall in HDLC and zinc are proportional to glycemic status.
Conclusion: It can be concluded from the present study that zinc levels are lower in t2dm patients and is reciprocally related to glycemic status as well as to the diabetic duration. Further the rise in CVD markers is directly proportional to the glycemic status but inversely related to CVD markers.

Keywords: t2dm, CVD markers, glycemic status, zinc.
Minority investor protection mechanisms and agency costs: An empirical study using a World Bank–developed approach
Authors: Pham Hoang N. , Nguyen Minh C.
Published: September 2021

This study aims to examine the impact of minority investor protection mechanisms on agency costs. All relevant indicators of minority investor protection adapted from the World Bank’s annual ‘Doing Business’ reports, along with concentrated government ownership, are employed with a panel data sample of 135 Vietnamese listed firms during the period 2014–2018. It is found that the following mechanisms are effective in mitigating agency costs and hence agency problems at the firm level: 1) review and approval requirements for related-party transactions; 2) minority shareholders’ ability to sue and hold directors liable for their duties; 3) minority shareholders’ access to internal corporate documents; 4) investors’ rights to approve major corporate investment and sale of asset decisions; and 5) disclosure in annual reports of salaries, bonuses and other forms of remuneration to directors and management. Interestingly, board independence and controlling government shareholders are not confirmed to play significant roles in addressing agency problems. To the best of the authors’ knowledge, this is the first attempt at testing for the impact of minority investor protection mechanisms developed by the World Bank on agency costs at the firm level, hence providing empirical evidence for the adoption of the minority investor protection mechanisms promoted by the World Bank. This study also provides policy implications for selecting effective mechanisms to mitigate agency conflicts between controlling shareholders and minority investors in order to enhance the financial performance of firms in an Asian emerging market.
Corporate social responsibility disclosure, CEO integrity and earnings management: Evidence from the Vietnam stock market
Authors: Anh Nguyen Thuy
Published: September 2021

This paper investigates the impact of CSR disclosure and CEO integrity on earnings management. Analyzing a dataset of 750 firm-year observations of 150 Vietnam listed firms during the period from 2014 to 2018, the paper shows a significant positive effect of CSR disclosure on earnings management and a significantly negative impact on the CEO integrity on earnings management. The result confirms the previous studies that companies with more CSR disclosure are likely to engage in earnings management through increasing discretionary accruals. This suggests that managers may use CSR reporting to camouflage their earnings-management activities. Furthermore, the findings add to the literature of determinants of earnings management by offering an insight into CEO integrity and come to the proposal of enhancing the CEO role to control the earnings activities.
The effect of financial distress on earning management practices using classification shifting: The moderating effect of good corporate governance
Authors: Pratiwi Cokorda Istri Eka , Suprasto Herkulanus Bambang , Sari Maria Mediatrix Ratna , Ariyanto Dodik
Published: September 2021

The existence of good corporate governance is expected to minimize the occurrence of earnings management practices when the company is in financial distress condition. This research aims to provide empirical evidence on the influence of financial distress on earnings management practices as well as the existence of good corporate governance projected by the proportion of independent commissioners and the proportion of audit committees in weakening the influence of financial distress on earnings management practices. The population of this study is property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling techniques used are purposive sampling techniques and obtained samples as many as 185 samples. The earnings management tool used in this study was classification shifting. The data analysis techniques in this study used Eviews 10. The results of the analysis provide evidence that financial distress affects earnings management practices, while the proportion of independent commissioners is unable to moderate, and the audit committee strengthens the influence of financial distress on earnings management practices.
Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations
Authors: Ratmono Dwi , Darsono Darsono
Published: September 2021

Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and effective audit results. The aim of this study is to examine the factors influencing (determinants) the effectiveness of the internal audit function in Indonesian local government organizations. The research samples were 137 respondents. This study used primary data in the form of a questionnaire. The hypothesis testing technique used Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis. The results of statistical tests showed that independence, competence, and management support could increase the effectiveness of the internal audit function. However, this cooperative relationship does not moderate the influence of competence and management support on the effectiveness of internal audit. The practical implication of this study is that in order to increase the effectiveness of internal audit, internal auditors must uphold an attitude of independence, objectivity and freedom from conflicts of interest in carrying out their professional responsibilities. The practical value of this study also shows that to increase the effectiveness of public sector internal audit, internal and external auditors must increase cooperation to improve the effectiveness of internal audit, especially in discussion activities between internal and external auditors, communication between internal and external auditors, and activities to share working papers between internal and external auditors.
Factors affecting SMEs’ development in Vietnam
Authors: Huong Dang Thi Mai , Ninh Vu Viet , Hoan Nguyen Dinh , Toan Dinh Quang , Van Nguyen Thi Hong , Lan Dang Thi
Published: September 2021

The enterprise's system, along with households and the government are the main factors in the production and consumption of the economy, which plays an extremely important role in the development of any country. Besides the large enterprises, which are often considered as the locomotives of the economy’s development, people are increasingly interested in a significant number of small and medium enterprises (SMEs) whose position and role has been confirmed through the actual economic development of many countries and economies. In Vietnam, the development of SMEs has been creating a driving force for economic growth and has become an important strategic direction in the country’s socio-economic development strategy. The article focuses on determining the factors affecting the development of small and medium-sized manufacturing enterprises in Vietnam. At the same time, the current paper evaluates factors affecting the development of these enterprises. The main factors expected to be focused on in the research include the level of production technology, government policies, raw materials, labor, management capacity, corporate social responsibility, green growth orientation, and global epidemics.
Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting
Authors: Anto La Ode , Aswati Wa Ode , Hasnita Hasnita
Published: September 2021

This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting. The sample in this study was 56 respondents who were obtained using purposive sampling technique from employees of the administration and accounting department of the Regional Finance and Assets Agency of Kendari City. The analytical method used is descriptive analysis method and multiple linear regression. The results showed that the competence of human resources, the quality of information technology and organizational commitment have a positive and significant impact on the successful implementation of accrual-based accounting in local governments. This shows that the higher the level of competence of human resources, the quality of information technology and organizational commitment, the successful implementation of accrual-based accounting in local governments will be better.
Causative dynamics of overconfidence, optimism, framing effects and demographic attributes as capital structure determinants for publicly listed firms in Indonesia
Authors: Lim David Rimbo , Supratikno Hendrawan , Ugut Gracia Shinta S. , Hulu Edison
Published: September 2021

This study examines whether capital structure determinations by Indonesian publicly listed firms (Tbks) are influenced by the behavioural biases of overconfidence and optimism, with the underlying rationality frameworks being framed by relevant financial information and impacted by decision-makers’ demographic attributes. Data were obtained from survey respondents and statistically analysed using partial least squares structural equation modelling to identify the indicators of causative dynamics within the hypothesised relationships. Sampled Tbks’ management (CEOs/CFOs) displayed the inherent behavioural traits of overconfidence and optimism in their capital structure determinations. However, such behavioural variables were not statistically proven to significantly influence capital structure decision-making and, hence, were not validated as capital structure determinants. The pecking order framework was revealed to have a significant framing effect on capital structure decision-making by sampled managers. Sampled managers’ demographic attributes and backgrounds were found to be capital structure determinants but did not have a mediating or moderating influence on the modelled relationship between behavioural variables and capital structure.
Applying appropriate models to predict bankruptcy for Vietnamese listed construction companies
Authors: Nguyen Thi Hong Thuy , To Lan Phuong , Trung Kien Phan , Dang Thi Thuy Hang
Published: September 2021

This study focuses on assessing the suitability and condition of various bankruptcy risk models applied to construction companies listed on the Vietnam Stock Market. In this study, the panel data were collected from the disclosed financial statements of the companies from 2012 to 2017. Through the assessment, bankruptcy risks are predicted for the companies that are experiencing initial signals such as delisting, compulsory supervision. In the next step, interviews were conducted to justify which of the following factors may indicate the companies at the risk of being bankrupted: asset management, capital structure, business size, and/or state management.