bluuebunny/crossref_metadata_2025 huggingface dataset:
CAUSES OF STRATEGIC CHANGES AND ADAPTIVE POSSIBILITIES OF COUNTERING THEM IN THE PROCESS OF STRATEGY IMPLEMENTATION
Authors:   State University of Infrastructure and Technologies, Kharchuk Olena , Vlasova Valentyna ,   State University of Infrastructure and Technologies
Published: June 2023

The article reveals the reasons for strategic changes, which require a quick response to them for the further development of the organization and the search for new adaptive approaches in the process of implementing the organization's strategy. Ways to accelerate strategic changes in the organization are revealed, namely: the introduction of new technologies, which will be used to produce goods with a new price and quality, new market segments where enterprises will be evaluated by the main competitors, new distribution channels and reorientation of the market, where the nature of demand is changing, the use of new regulatory documents (contracts, laws, decisions, etc.) and sudden changes in the external environment, manifested in the price of goods, in the exchange rate etc., or in political cataclysms that can cause changes in the organization's position on the market. The reasons for the delayed response to external changes affecting the development of a strategy for adapting to the changed situation are considered. These include: inattention, i.e. not paying attention in time to a decrease, for example, in sales volumes, a period of delay, when lower levels of management are aware of the presence of serious problems, although in many cases they cannot influence the situation, since the real power lies with top management, cost reduction, which is false, because the problem is not the level of productivity, but the feasibility of production, a forced change when the policy of cost reduction did not justify itself and a sharp turn (specific changes) in investment policy, when the effective actions of the new management team were adopted. The possibilities of resistance to changes are given, namely: reducing the delay in strategic reaction, where strategic management deals with the problems of accelerating the process of "turning" when adapting to new external conditions, effective management information systems for effective monitoring of consumer behavior, use of strategic opportunities oriented to consumers, adaptation of the organization (for example, business reorganization, diversification of production and markets, search for leaders who are capable of active and decisive actions), rapid personnel changes to identify a reserve capable of being a leader in a period of sudden changes and bringing the organization out of crisis.
PECULIARITIES OF ORGANIZING ACCOUNTING AND TAXATION OF INTANGIBLE ASSETS OF AN ENTERPRISE
Authors:   Prydniprovska State Academy of Civil Engineering and Architecture, Moiseienko Iryna , Kuznetsova Hanna ,   Prydniprovska State Academy of Civil Engineering and Architecture, Bezrodna Marharyta ,   Prydniprovska State Academy of Civil Engineering and Architecture
Published: June 2023

In the modern conditions, intangible assets as a source of economic benefits act as a way to increase the efficiency of enterprises. Intangible assets are non-monetary assets that do not have a specific material form and are used by the enterprise for the purpose of obtaining economic benefits. The organizational and methodological justification of the essence of accounting and taxation of intangible assets is laid down in the national provision of accounting standards 8 "Intangible assets", which defines the main approaches to defining the concept of intangible assets as accounting objects. Effective use of the company's intangible assets makes it possible to fully realize the goals and objectives, to increase the economic potential of the company. An important condition for the effectiveness of the use of intangible assets is the creation of the necessary information support, reconstruction and systematic updating of the technological base to improve the state of the enterprise, compliance with its own strategy for sustainable technical, organizational and economic development. The basis for posting intangible assets are documents that describe the object or the procedure for its use, as well as documents that confirm certain property rights of the enterprise, that is, any object of intangible assets must exist in an objective form. Amortization of intangible assets consists in the constant write-off of their value in the process of their production use, in order to compensate the costs incurred by the enterprise during their acquisition, and to ensure the formation of sources of acquisition of intangible assets in the future. The work highlights the main features of taxation of intangible assets, the supply of which may be exempt from VAT. In order to avoid the need to calculate and pay VAT when supplying software products to counterparties who are residents of Ukraine, there is only one way – to reclassify the payment for services as a royalty payment. Under the condition, the developer grants the right to use the software product on the basis of a license (sublicense) agreement, while remaining the right holder, therefore, then all received payments in the form of royalties are not subject to VAT.
INNOVATIVE PRINCIPLES OF INDUSTRIAL TOURISM DEVELOPMENT
Authors:   Vinnytsia Institute of Trade and Economics of State University of Trade and Economics, Holovchuk Yuliia , Nykyha Oksana ,   Lviv State University of Physical Culture named after Ivan Bobersky, Zapisotskyi Andrii ,   Lviv State University of Physical Culture named after Ivan Bobersky
Published: June 2023

The article summarizes modern scientific and practical approaches to the development of industrial tourism and substantiates its innovative principles. Industrial tourism has become a promising segment of the tourism industry, offering tourists a unique experience that showcases the cultural and natural heritage of industrial sites and areas. The main scientific works on the problems of the development of industrial tourism were analyzed, and the approaches to its definition were considered. The important role of industrial tourism in the development of the socioeconomic potential of territories with production specialization is emphasized. Innovative development of industrial tourism is understood as the introduction of new ideas, technologies, and approaches to increase the quality, safety, and attractiveness of products and services in industrial tourism. In this sense, innovative development involves the use of innovative principles, strategies, and tools to create unique and attractive destinations, while preserving and popularizing the cultural and natural heritage of industrial facilities and regions. The following areas are highlighted: innovative development of industrial tourism as the application of new technologies; integration of sustainable and environmentally safe methods of management of industrial facilities; creation of new types of industrial tourism products and services. In order to successfully implement these directions in the process of managing the development of tourism, it is necessary to apply innovative principles, such as sustainability, authenticity, technology, accessibility, and cooperation. Thanks to the application of the proposed innovative principles, industrial tourism can become a catalyst for economic development, job creation, and preservation of the cultural heritage of local communities. However, the success of industrial tourism development depends on the effective cooperation and coordination of various stakeholders, including governing bodies, industry enterprises, local communities, and tourists. Ukraine has significant opportunities for the development of industrial tourism, given the country's rich industrial heritage and cultural diversity. However, there are also problems that need to be solved, among which, in addition to the safety of tourism, there is a need to improve the state of the infrastructure, modernize the marketing policy, and more actively involve stakeholders in the development of industrial tourism.
E-scooters’ Impact on Accessibility for People with Visual Impairment or Impaired Mobility in Urban Areas in Norway
Authors: Karlsen Katrine , Weyde Kjell Vegard Fjeldheim , Nielsen Anja Fleten , Dale Trine
Published: June 2023

How do e-scooters impact accessibility in urban areas for people with visual impairment or impaired mobility? We conducted two surveys among members of the Norwegian Association of the Blind and Partially Sighted and the Norwegian Association of Disabled. Results show that many are hindered by parked e-scooters, particularly on sidewalks, and most feel unsafe when interacting with e-scooter riders. More than half use more time on trips in urban areas due to e-scooters, while some avoid specific areas or even whole trips. Feeling unsafe and experiencing e-scooters as obstacles is associated with needing more time on trips or avoiding areas/trips.
Seguro popular: evidencia de los avances en asignación de recursos públicos, acceso y cobertura de servicios de salud y protección financiera Autores/as
Authors:   Universidad de Guadalajara, Guzman Flores Julieta
Published: June 2023

El propósito de este artículo es sintetizar la evidencia de los avances del Programa Sistema de Protección Social en Salud (sPss) o Seguro Popular desde tres ámbitos: asignación de recursos públicos, acceso y cobertura de servicios de salud y protección financiera. La revisión narrativa de la literatura abarca estudios recientes e informa- ción de bases de datos oficiales para proporcionar una visión general de la cobertura universal del programa, desde su inicio en 2003. El estudio comprendió el análisis de la evolución del gasto salud público, la escala de afiliaciones de la población no asegurada y el impacto en la disminución del riesgo catastrófico por motivos de salud.
PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY PERUSAHAAN FARMASI PERODE 2016-2019
Authors: Stiefania Yussi , Masyitoh Anis Irma , Parascati Helena Hegi , Jannah Siti Khusniatul
Published: June 2023

Penelitian ini bertujuan mengulik apakah profitabilitas tersebut akan mempengaruhi audit delay perusahaan farmasi. Melalui metode kuantitatif dengan pendekatan verifikatif deskriptif, penelitian mengambil populasi perusahaan sektor farmasi yang terdaftar di BEI dalam kurun waktu 2016-2019. Dari populasi tersebut peneliti melakukan teknik purposive sampling sehingga diperoleh sejumlah 10 perusahaan sampel. Data sekunder laporan keuangan diolah melalui aplikasi statistik yakni SPSS versi 23. Teknik pengujian yang dilakukan antara lain uji statistik deskriptif, asumsi klasik, uji regresi linier, dan uji hipotesis. Hasil analisis uji menghasilkan temuan bahwa profitabilitas tidak memiliki pengaruh terhadap audit delay perusahaan farmasi yanag terdaftar di BEI periode 2016-2019. Artinya tanpa memandang tinggi rendah tingkat profitabilitas yang dicapai, perusahaan berusaha tetap mempercepat proses penerbitan laporan keuangan auditan agar tetap memberikan sinyal baik bagi pelaku pasar.
PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
Authors: Sunanta Sunanta , Leonardo Leonardo
Published: June 2023

The data source used in this study is primary data. Primary data is obtained by using a questionnaire in the form of a structured questionnaire with the aim of collecting information from taxpayers in Tegalangus Village. Sampling in this study was conducted using nonprobability sampling techniques, namely sampling techniques that do not provide equal opportunities / opportunities for each element or member of the population to be selected as samples. Analysis of the data used is the regression analysis, t-test and F-test. Data management with the help of SPSS software (Statistical Product and Service Solution) version 24. Based on the results of the analysis carried out, it was concluded that the awareness of taxpayers, and knowledge of taxation of taxpayers had a positive and significant influence on taxpayer compliance in Tegalangus Village. Keywords : Taxpayer Awareness, Tax Knowledge of Taxpayers, and Taxpayer Compliance.
TANTANGAN DAN SOLUSI AKUNTAN BERPRAKTIK DALAM MENGHADAPI RI 4.0
Authors: Sukmana Wawan
Published: June 2023

This research  aims to know the challenges faced by practicing accountants, as well as to know the alternative solutions offered in the face of  IR4.0. This research uses the Analytic Network Process method. The respondents consist of those who know about practicing accountants and the IR 4.0. The results of the study reveal that there are internal and external challenges for practicing accountants. Accountants' individual character factors who are not familiar with technology; HR capabilities in the field of technology, is an internal challenge. Whereas the external challenges are, digital technology is getting more sophisticated; digital technology is included in the realm of accounting. While the alternative solutions offered are as follows; Internal solutions; sustainable human resources development; individual accountants become familiar with technology. While the external solutions are; follow digital technology and apply it; improve competence in big data analysis; and keep up with technological advances.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
Authors: Sanusi Ida Koswara , Leviany Tevi , Handayani Wuri
Published: June 2023

Tujuan dari penelitian ini adalah untuk mengujii dan menganalisis pengaruh good corporate governance yang diproksikan dengan kepemilikan institusional (KI), kepemilikan manajerial (KM) dan komite audit (KA) dan kinerja keuangan yang diproksikan dengan return on asset (ROA) terhadap nilai perusahaan (PBV). Jenis pendekatan dalam penelitian ini adalah pendekatan kuantitatif. Sampel penelitian ini diperoleh dengan menggunakan  metode purposive sampling didapatkan sebanyak 17 perusahaan pada perusahaan sektor  barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020 (68 Observasi). Data yang digunakan adalah data sekunder. Metodea analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan aplikasi eviwes 9. Hasil penelitian menunjukan bahwa secara parsial variabel good corporate governance yang diproksikan dengan kepemilikan institusional (KI) tidak berpengaruh signifikan terhadap nilai perusahaan, kepemilikan manajerial (KM) berpengaruh positif dan signifikan terhadap nilai perusahaan, komite audit (KA) tidak berpengaruh signifikan terhadap nilai perusahaan, dan kinerja keuangan yang diproksikan dengan return on asset (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan. Dan   secara simultan variabel good corporate governance yang diprksikan dengan kepemilikan institusional (KI), kepemilikan manajerial (KM), dan komite audit (KA) dan kinerja keuangan yang diproksikan dengan return on asset (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan.
KONEKSI POLITIK BERDAMPAK PAJAK AGRESIF?: SEBUAH TELAAH LITERATUR
Authors: Wijaya Agung Adma , Ahmar Nurmala
Published: June 2023

Agresivitas di bidang perpajakan yang dilakukan perusahaan merupakan salah satu faktor yang menghambat penerimaan negara dari sektor pajak. Agresivitas di bidang perpajakan adalah sebuah upaya yang dilakukan oleh Wajib pajak untuk mengurangi beban pajak yang harus dibayar, baik dilakukan secara legal maupun illegal. Maka dari itu, agresivitas di bidang perpajakan juga sering diistilahkan dengan frasa “penghindaran pajak”. Penghindaran pajak sering dilakukan dengan cara mengatur angka-angka di setiap pos yang ada di laporan keuangan agar target beban pajak yang diminta manajemen dapat terpenuhi. Salah satu faktor yang mempengaruhi agresivitas di bidang perpajakan adalah koneksi politik yang dimiliki oleh dewan direksi dan dewan komisaris yang duduk di salam kepengurusan sebuah perusahaan. Dalam artikel ini, kami berusaha mengumpulkan dan menganalisa literatur akuntansi dan keuangan dalam 10 tahun terakhir yang meneliti tentang pengaruh koneksi politik terhadap tingkat agresivitas di bidang perpajakan / praktek penghindaran pajak yang ada di Indonesia. Hasil dari literatur review ini dapat digunakan sebagai saran kepada para pemangku kepentingan, yaitu Pemerintah Republik Indonesia dan para pemegang saham.
ANALISA PERBANDINGAN KINERJA PENYALURAN KREDIT PERBANKAN PADA MASA PANDEMI COVID-19 DAN SEBELUM MASA PANDEMI COVID-19
Authors: Yusufa Azelia Sarah , Muchlis Muchlis , Nugroho Lucky
Published: June 2023

Tujuan dari penelitian ini adalah untuk menganalisa dampak penyaluran kredit dan kredit bermasalah terhadap kinerja perbankan pada periode sebelum pandemi Covid-19 dan pada periode pandemi Covid-19. Oleh karenanya, variabel dependen pada penelitian ini adalah return on asset (ROA), sedangkan variabel independen adalah pertumbuhan kredit dan pertumbuhan kredit bermasalah. Metode yang digunakan adalah regresi berganda dengan menggunakan data sekunder. Adapun hasil dari penelitian ini adalah pada masa sebelum pandemi Covid-19 pertumbuhan kredit dan pertumbuhan kredit bermasalah berpengaruh positif dan signifikan pada ROA. Namun demikian pada masa pandemi Covid-19 pertumbuhan kredit tidak berpengaruh signfikan terhadap ROA. Selanjutnya pertumbuhan kredit bermasalah berpengaruh positif dan signifikan terhadap ROA pada masa pandemi Covid-19. Dengan demikian pengaruh kredit dan kualitas kredit pada masa pandemi Covid-19 mengalami penurunan terhadap ROA, apabila dibandingan dengan pengaruh kredit dan kualitas kredit pada masa sebelum pandemi Covid-19. Implikasi penelitian ini adalah memberikan informasi bahwa pada masa pandemi Covid-19 bank tidak dapat lagi mengandalkan penyaluran kredit sebagai pendapatan utama dalam meningkatkan laba bank tersebut.
PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA SUB SEKTOR PERKEBUNAN KELAPA SAWIT
Authors: Merliyana Reny Dany , Yudawisastra Helin G , Qoriah Desi
Published: June 2023

ABSTRACTThe research aims to test whether there is an influence between the capital structure represented by Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) on Financial Performance represented by Return on Equity (ROE), tested on oil palm plantation sub-sector companies, both before and during the Covid-19 pandemic, namely in 2015-2020.  Using the purposive sampling method as a sampling technique, obtained 15 (fifteen) companies. The hypothesis testing method used is the analysis of panel data regression using the eviews program version 9. The results of the study through the analysis of the FEM model, that DAR and DER partially (t-test) each have a significant effect and the opposite direction to ROE. Through the results of the F-test, DAR and DER simultaneously affect ROE by 90% (Adjusted-R 90%). Referring to descriptive test results, companies that perform well, with a stable ROE value, high, and have a low ratio of DAR and DER capital structures, is AALI. ABSTRAKRiset ini bertujuan untuk menguji apakah ada pengaruh antara struktur modal yang diwakili oleh Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) terhadap Kinerja Keuangan yang diwakili oleh Return on Equity (ROE), yang diuji pada perusahaan Sub Sektor Perkebunan Kelapa Sawit, baik sebelum maupun pada saat terjadi pandemic covid-19, yaitu pada tahun 2015-2020. Menggunakan data sekunder yang diperoleh dari BEI, melalui metode purposive sampling sebagai teknik pengambilan sampel, dan diperoleh 15 (lima belas) perusahaan. Metode pengujian hipotesis yang digunakan adalah analisis regresi data panel dengan menggunakan program eviews versi 9. Dengan hasil penelitian melalui analisis model FEM, bahwa DAR dan DER secara parsial (uji-t) masing-masing berpengaruh signifikan dan arahnya berlawanan terhadap ROE. Melalui hasil uji-F, DAR dan DER secara simultan berpengaruh terhadap ROE sebesar 90% (Adjusted-R 90%). Merujuk pada hasil uji deskriptif bahwa perusahaan yang berkinerja baik dengan nilai ROE yang stabil, tinggi, dan memiliki rasio struktur modal DAR dan DER yang rendah ialah AALI.
WINDFALL TAX : PERLUKAH DITERAPKAN DI INDONESIA GUNA MENGATASI KESENJANGAN PENDIDIKAN?
Authors: Hanafiyah Ayun , Ilahi Harif , Kurniawan Heri
Published: June 2023

Kualitas pendidikan di Indonesia cukup memprihatinkan, hal ini ditunjukkan oleh ketidakmerataan tenaga pengajar, minimnya fasilitas pendidikan, dan biaya pendidikan yang tinggi. Penerapan windfall tax dapat mengantisipasi defisit anggaran dan menopang penerimaan APBN yang diharapkan dapat membantu pendanaan untuk pemerataan kualitas pendidikan. Misalnya, Nigeria menjadi contoh negara yang telah menerapkan windfall tax untuk alokasi dana pendidikan dengan tarif 2% atas keuntungan perusahaan di Nigeria. Penelitian ini menggunakan metode kualitatif deskriptif dengan sumber data sekunder. Berdasarkan hasil penelitian, skema windfall tax dapat diterapkan di Indonesia, besaran pajak tersebut dialokasikan dengan menggunakan rasio perbandingan untuk setiap tingkatan pendidikan, yaitu TK:SD:SMP:SMA/SMK:Perguruan Tinggi sebesar 10:15:20:25:30. Penerapan windfall tax berpotensi memberikan penerimaan yang cukup besar bagi negara dan juga peningkatan kualitas akses dan mutu pendidikan yang lebih baik.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSFER PRICING
Authors: Suwandi Andrew Matthew , Crystalin Aura Regia , Alyssa Carmen Tiffany , Tjandra Felicia Giovanni , Lingga Ita Salsalina
Published: June 2023

Kemajuan teknologi menyebabkan perusahaan multinasional memberlakukan penghindaran pajak sebagai hal yang lumrah. Salah satu contoh penghindaran pajaknya yaitu transfer pricing. Transfer pricing akan mengakibatkan berkurangnya penerimaan pajak negara yang dilakukan oleh perusahaan multinasional dengan menggeser kewajiban perpajakannya dari negara dengan tarif pajak tinggi ke negara dengan tarif pajak rendah. Tujuan dari penelitian ini adalah melakukan pemetaan atas berbagai hasil penelitian terkait transfer pricing di Indonesia. Penelitian ini menggunakan metode kualitatif dengan jenis data sekunder yang berupa artikel. Pemilihan sampel dengan metode purposive sampling sehingga data yang dijadikan sampel untuk dianalisis sebanyak 56 artikel pada tahun 2020 hingga 2022.Variabel terbanyak yang menunjukkan pengaruh positif adalah tunneling incentive. Variabel yang memiliki pengaruh negatif terbanyak terdapat pada variabel pajak. Variabel yang sama yaitu pajak tidak memiliki pengaruh terhadap transfer pricing yang paling banyak.
Heterogeneous dispersal networks to improve biodiversity science
Authors: Savary Paul , Lessard Jean-Philippe , Peres-Neto Pedro
Published: June 2023

Dispersal plays a key role in shaping spatial patterns of biodiversity, yet its spatial heterogeneity is often overlooked in biodiversity analyses and management strategies. Properly parametrized heterogeneous dispersal networks capture the complex interplay between landscape structure and species-specific dispersal capacities. This heterogeneity, however, is recurrently neglected when studying the processes underlying biodiversity variation. To address this limitation, we present a conceptual framework outlining the primary processes driving dispersal heterogeneity and its influence on biodiversity. We propose approaches to parametrize heterogeneous dispersal networks that can be seamlessly integrated into widely used quantitative frameworks for biodiversity analyses. By considering the architecture of heterogeneous dispersal networks, we demonstrate how they can inform management strategies aimed at optimising biodiversity conservation.
Del Cambio Climático, o Del Ángel Exterminador
Authors: Patiño Reynaldo de los Reyes
Published: June 2023

Book Review
Germán Vergara. Fueling Mexico: Energy and Environment, 1850-1950. Cambridge: Cambridge University Press, 2021.
ПРИНЦИПИ КОРЕКЦІЙНОГО НАВЧАННЯ ДІТЕЙ З ЦЕРЕБРАЛЬНИМ ПАРАЛІЧЕМ В УМОВАХ РЕФОРМУВАННЯ СПЕЦІАЛЬНОЇ ОСВІТИ
Authors: Романенко Оксана
Published: June 2023

Метою статті є визначення основних принципів корекційного навчання дітей з церебральним паралічем та шляхів їхньої реалізації в умовах реформування спеціальної освіти. Методи дослідження: аналіз, узагальнення та систематизація результатів наукових досліджень в галузі навчання та розвитку дітей з церебральним паралічем. Результати. Обґрунтовано, що корекційна спрямованість навчання дітей з церебральним паралічем має ґрунтуватися на розумінні мікрогенезу їх психічної діяльності. На основі узагальнення психолого-педагогічних концепцій взаємозв’язку навчання та розвитку дітей з особливими потребами, а також аналізу прикладних розробок визначено основні принципи корекційного навчання дітей з церебральним паралічем: принцип модернізації освіти дітей з особливими потребами; діагностичний принцип; генетичний принцип; прогностичний принцип; системно-синергетичний принцип; принцип особистісного підходу; діяльнісний принцип. Розкрито зміст кожного з цих принципів та шляхи його реалізації в освітньому процесі. Обґрунтовано необхідність впровадження в систему освіти дітей з церебральним паралічем елементів розвивального навчання. Окреслено основні чинники, що обумовлюють необхідність реформування системи освіти для дітей з церебральним паралічем, а також оновлення принципів та методів корекційного навчання: запровадження інклюзії, визначення її переваг та недоліків стосовно даної категорії дітей; потреба у підвищенні кваліфікованості фахівців, їхньої методичної та науково-практичної компетентності; зміна статусу спеціальних закладів освіти; застосування дистанційної форми навчання у зв’язку з протиепідемічними заходами та введенням воєнного стану в Україні. Висновки. Обґрунтовано, що реформування системи спеціальної освіти дітей з церебральним паралічем має охоплювати її змістові, методичні та організаційні аспекти, ґрунтуватися на оновленні та модифікації основних корекційних принципів та освітніх програм, з визначенням шляхів їх реалізації в сучасних умовах навчання, соціалізації, життєдіяльності.
Screw Dosing Device for Solid Mineral Fertilizers
Authors:   FGBOU VO “Ryazan State Technical University named after P.A. Kostychev”, Kostenko M.Yu. , Uspensky I.A. ,   FGBOU VO “Ryazan State Technical University named after P.A. Kostychev”, Yukhin I.A. ,   FGBOU VO “Ryazan State Technical University named after P.A. Kostychev”, Lipatov N.V. ,   FGBOU VO “Ryazan State Technical University named after P.A. Kostychev”
Published: June 2023

The designs of dosing systems used in precision farming technologies are considered, their advantages and disadvantages are identified. On the basis of the analysis carried out, the design of a screw dosing device for centrifugal distributors of solid mineral fertilizers, cultivators-feeders, and seeders of seeders is proposed. Theoretical substantiations of the performance of this device are carried out, the main modes of its operation are determined.
Modern Agricultural Tractors of Traction Class 8
Authors:   FSBI FNATS VIM, Starostin I.A. , Davydova S.A. ,   FSBI FNATS VIM, Yeshchin A.V. ,   FSBI FNATS VIM, Goltyapin V.Ya. ,   Rosinformagrotech
Published: June 2023

A comparative analysis of the technical characteristics of agricultural tractors of traction class 8 is carried out, their distinctive features and development trends are revealed.
Processing of Oilseed Flax From the Southern and Siberian Regions
Authors:   FGBNU FNTs LK, Novikov E.V. , Bezbabchenko A.V. ,   FGBNU FNTs LK,   FGBNU FNTs LK
Published: June 2023

The results of a study of the possibility of primary and deep processing of oil flax from the southern and Siberian regions are presented. The characteristics of the initial raw material in the form of a tangled mass of stems were studied, a line of primary and deep processing was presented, the quality indicators of the obtained fibers and the technological characteristics at each stage of the processing were determined. Options for using the obtained fibers are proposed, taking into account their quality.
Seasonal Variation and Diversity of Endophytic Fungi from Different Parts of Centella Asiatica (L.) Urban in Dhaka City, Bangladesh
Authors: Nessa Fazilatun , Hosen Sarowar , Shamsi Shamim
Published: June 2023

A total of 16 species of endophytic fungi were isolated from Centella asiatica plant. The fungi were Aspergillus flavus, A. fumigatus, A. niger, A. terreus, Cladosporium sp., Colletotrichum sp., Curvularia hominis, C. lunata, Curvularia sp., Fusarium falsiforme, F. phaseoli, Monodictys putridinis, Penicillium commune, Penicillium sp.1, Penicillium sp.2, Talaromyces trachyspermus. Among them all the fungal species were found in summer season and 12 species in winter season. The highest value of Shannon and Simpson diversity index was found in the root in summer season and the lowest value of Shannon and Simpson diversity index was found in the stem in winter season. Maximum species richness of endophytic fungi was recorded in leaf in Margalef‘s and Menhinick index in winter season. Minimum species richness of endophytic fungi was recorded in stem in Margalef‘s and Menhinick index during summer season.

Bioresearch Commu. 9(2): 1263-1269, 2023 (July)
Exploring the Probiotic Proficiency of Dairyderived Lactic Acid Bacteria and Their Antimicrobial Efficacy Against Multi-drug Resistant Diarrheal and Uro-Pathogens
Authors: Abonee Fatema Jannat , Mishu Israt Dilruba , Akter Sarmin , Rahman Sabita Rezwana , Malek Md Abdul
Published: June 2023

Multidrug resistance (MDR) poses a global health threat, necessitating the exploration of alternative solutions. Probiotics, especially lactic acid bacteria (LAB), offer promising options against the impending crisis due to their recognized safety and potential health benefits. Probiotic potential characterization and selection of candidate LAB strains are highly crucial in probiotic product formulation. This study aimed to identify LAB from dairy product yogurt and evaluate their potential probiotic properties, i.e. aggregation capacity; tolerance to gastric and intestinal conditions; as well as antimicrobial potency. Ten LAB isolates were characterized based on colony characteristics, cellular morphology, and biochemical tests. The LAB isolates, both single and in mixed consortia, displayed a time-dependent increase in auto-aggregation, ranging from 21% to 71% after 5 hours of incubation. Isolate SW2 exhibited the highest auto-aggregative capability (65%). Co-aggregation studies revealed varying degrees of co-aggregation between probiotic LAB and pathogens, with some isolates showing stronger interactions (YD3, SW1, and SW2). Mixed consortia from sample TT demonstrated the highest co-aggregative ability with all tested pathogens. These findings highlight the potential of these isolates to form protective clusters, aiding in their survival and colonization within the gastrointestinal (GI) tract, besides the competitive exclusion of pathogens. The isolates demonstrated good tolerance to simulated gastric and intestinal conditions, as indicated by their non-significant reduction (only 1-2 log) in the bacterial count after 180 minutes of treatment. These findings indicate that LAB isolates can withstand harsh GI conditions, highlighting their suitability as probiotics. Antimicrobial profiles of the LAB isolates were evaluated using radial streak method and turbidimetric microtiter plate assay against eight MDR diarrheal and Uro-pathogens (n=4 for each). LAB isolates SKY1, SW1, SW3 and TT1 exhibited the highest antimicrobial activities; while pathogens DP2, UP41 and UP42 showed the most sensitivity. Exhibited antimicrobial activity of the LAB isolates points to their potential as formidable weapons against MDR infections. Overall, the results indicate that dairy-derived LAB isolates used in this study exhibit potential probiotic traits. Further research is warranted for their mechanisms, safety, efficacy, and use in probiotic supplement development.

Bioresearch Commu. 9(2): 1340-1350, 2023 (July)
Tác động của hành vi đánh cắp danh tính trực tuyến đến ý định sử dụng dịch vụ ngân hàng điện tử tại Việt Nam trong bối cảnh bất định
Authors: Lê Thanh Tâm , Nguyễn Thu Thủy , Trần Đỗ Thu Hà , Đỗ Lê Hoàng Giang , Nguyễn Mai Khanh , An Quỳnh Trang , Chu Hoàng Minh
Published: June 2023

Bài viết có mục tiêu đánh giá tác động của hành vi trộm cắp danh tính trực tuyến tới ý định sử dụng dịch vụ ngân hàng điện tử (E-banking) của khách hàng Việt Nam trong bối cảnh bất định. Với cấu trúc tuyến tính SEM và dữ liệu khảo sát từ 441 cá nhân, các phát hiện chính của nghiên cứu là: (i) Nỗi lo sợ về bảo mật và quyền riêng tư có mức độ tác động khác biệt tới E-banking và Internet banking. Đây là điều khác biệt so với các nghiên cứu trước, chứng tỏ sự phân biệt rõ ràng của người tiêu dùng giữa các loại hình trong E-banking; (ii) Niềm tin tác động tích cực đến ý định sử dụng E-banking, nhưng tác động tiêu cực đến Internet banking, thể hiện xu hướng khách hàng ít dùng kênh Internet Banking (iii) Nỗi sợ bị đánh cắp danh tính trực tuyến ảnh hưởng tích cực đến niềm tin. Điều này ngược với các nghiên cứu trước đây, chứng tỏ các quy định và công tác ngăn chặn hành vi trộm cắp danh tính trực tuyến đã thành công giúp tăng niềm tin với các giao dịch trực tuyến; (iv) Nỗi sợ bị đánh cắp danh tính trực tuyến tác động tích cực đến nỗi lo sợ về bảo mật và quyền riêng tư, chứng tỏ khách hàng có sự hiểu biết tài chính tốt hơn. Do vậy, các ngân hàng cần đánh giá lại quy trình áp dụng Fintech, gia tăng sự tin cậy của khách hàng khi thực hiện giao dịch trên E-banking.
Clinical Efficacy of Crizotinib as the First-Line Therapy of Advanced Non-Small-Cell Lung Carcinoma with ROS-1 Rearrangement: A Systematic Review
Authors: Fadhillah Muhamad Rizqy , Zaini Jamal
Published: June 2023

Background: Crizotinib is a drug designed to treat advanced NSCLC with ROS-1 rearrangement. Nevertheless, no reviews have assessed available studies to determine the efficacy and safety of first-line crizotinib against advanced NSCLC with ROS-1 rearrangement.Methods: PubMed, Cochrane Library, EBSCOHost, and ScienceDirect, were searched, filtered by inclusion and exclusion criteria, and read the full text. The researchers summarized and extracted efficacy as the primary outcome, including patients’ best response (complete response, partial response, stable disease, progressive disease, disease control rate, and objective response rate) and prognosis (overall survival rate and progression-free survival rate). Safety was also extracted as the secondary outcome.Results: Out of 91 articles electronically searched, four observational studies were included, extracted, and summarized descriptively. After full-text reading, entire studies were included. Across studies, the median PFS of the first line crizotinib varied from 14.9 months, 23.0 months, and 18.4 months with the median OS being 60 days to “Not Reach.” The patients’ best responses were similar among the studies. However, two out of four studies did not report the adverse event outcome. This study concluded that first-line crizotinib was safe.Conclusions: This systematic review suggests the potency of the first line of crizotinib therapy in advanced NSCLC patients. Regarding the current limitation of included studies, further higher quality with subsequent research in this scope is needed.
Characteristics of Lung Cancer Patients at Dr. Soedarso Hospital Pontianak from 2017 to 2019
Authors: Putri Agusriani , Pratiwi Sari Eka , Musawaris Risa Febriana
Published: June 2023

Background: Lung cancer is the second most commonly diagnosed malignancy and the leading cause of death in 2020. Preliminary studies from 2014 to 2019 at Dr. Soedarso Hospital Pontianak showed there was an increase in lung cancer cases. This study aimed to determine the clinical profile of patients with lung cancer in Dr. Soedarso HospitalMethods: This epidemiological study used medical records from patients diagnosed with lung cancer at Dr. Soedarso Hospital Pontianak from 2017 to 2019. It was a cross-sectional study, and 81 samples met the criteria. The inclusion criteria are the completeness of data and the results of cytopathology laboratory examinations. The data were processed using Microsoft Excel.Results: In this study, based on the characteristics of patients diagnosed with lung cancer in Dr. Soedarso Hospital, 82.7% are male with an average diagnosed age of 54.8 years, and 72.8% of patients do not have a smoking history. The common symptoms of patients are shortness of breath (77.8%), chest pain (55.6%), and weight loss (30.9%). The most common type is Non-Small Cell Lung Carcinoma (NSCLC) specifically Adenocarcinoma (76.5%).Conclusion: This study shows that lung cancer incidence in males was higher than in females, and most patients diagnosed did not have a smoking history. The most common symptom of patients is shortness of breath with the most common type of cytopathology results being adenocarcinoma.
Limb Salvage Surgery in Large and Fungating Giant Cell Tumors of Distal Radius: A Case Series
Authors: Budi Muhamad Naseh Sajadi , Abidin Arief
Published: June 2023

Introduction: A Giant Cell Tumor (GCT) is a benign tumor, but often aggressive with recurrence or metastasis tendency. Often, distal radius GCT is presented in relatively small or medium sizes. Large and fungating distal radius GCT is characterized by its higher ability to infiltrate, destruct, and compromise its surrounding tissue. Therefore, it increases the risk of complications including amputation. The treatment requires more complex surgery and reconstruction than usual GCT. In this case series, we prefer to perform the limb salvage surgery with wide en bloc resection, followed by reconstruction of the bone and soft tissue, instead of amputation. Case Presentation: We report 4 patients with massive GCT at the distal radius. All complained about pain and a lump in the wrist. The tumors are large in dimension with the size of 12 x 8 x 6 cm, 10 x 10 x 8 cm, 11 x 9 x 9 cm, and 17 x 14 x 8 cm respectively, fungating and compromised surrounding soft tissue. Limb salvage procedures are performed with wide en-bloc resection, bone cement spacer insertion, K-wire fixation, dissection, and tendon reconstructions followed by soft tissue defect closure using distant flap and primary suture. Follow-up post-surgery was variable within 2 to 36 months. All patients had a reduced scale of VAS, increased functional outcome measured with quick DASH score, no major complications, and no sign of recurrence or metastasis during the follow-up period. Conclusion: Large and fungating GCT of distal radius managed by limb salvage surgery and complex reconstruction deliver a good result. Thus, it can give other options other than amputation.
Parlamentarizmden Cumhurbaşkanlığı Hükûmet Sistemine: Quo Vadis, Sözlü Soru?
Authors: ÖZKAN Seda
Published: June 2023

Başkanlık rejimlerinden esinlenen “Cumhurbaşkanlığı hükûmet sistemi”ne geçişle birlikte anayasal şekillenmenin amacı doğrultusunda parlamentonun gücü ve parlamenter muhalefetin etkililiği azalmıştır. Çünkü “Cumhurbaşkanlığı hükûmet sistemi” parlamenter denetim araçlarında önemli değişiklikler meydana getirmiştir. Bunların en dikkat çekici olanı sözlü sorunun kaldırılmasıdır. Bu makale Türkiye Büyük Millet Meclisinin ve parlamenter muhalefetin “Cumhurbaşkanlığı hükûmet sistemi”nde sözlü soruya gereksinimi olup olmadığını parlamentarizmdeki sözlü soru deneyimiyle karşılaştırarak panoramik yaklaşımla incelemeyi amaçlamaktadır.
PENGARUH FITUR IKLAN MEDIA SOSIAL TERHADAP NIAT PEMBELIAN MELALUI KETERLIBATAN MEREK PADA KFC SURABAYA
Authors:   Universitas Katolik Widya Mandala Surabaya Indonesia, Wibowo Yohanes Kurniawan , Mawasti Alpi ,   Universitas Katolik Widya Mandala Surabaya Indonesia, Runtu Julius ,   Universitas Katolik Widya Mandala Surabaya Indonesia
Published: June 2023

This study aims to examine the effect of social media advertising features on purchase intentions through brand involvement at KFC Surabaya. The sampling technique used in this study was purposive sampling, with data analysis techniques using Smart PLS (Partial Least Square) software. The sample used in this study was 260 respondents, the sample criteria determined were actively using social media accounts and being followers of KFC social media accounts aged over 17 years living in the city of Surabaya. The results of this study state that advertising features on social media have a positive effect on purchase intention, advertising features on social media have a positive effect on brand involvement, brand involvement has a positive effect on purchase decisions, brand involvement mediates the influence of social media advertising features on purchase intentions. The results of this study support hypothesis 1, hypothesis 2, hypothesis 3, and hypothesis 4.
Consistent foraging habitat use by a vulnerable breeding seabird highlights potential areas for protection in the mid-Atlantic Ocean
Authors: Neves VC , Carroll G , Schäfer WC , Hereward HFR , Quillfeldt P
Published: June 2023

Identifying animal foraging habitat can help prioritise areas for conservation and enable better predictions of how populations respond to environmental change. Recent reductions in the size of biologging devices now enable fine-scale foraging habitat tracking for very small seabirds. We investigated the foraging distribution and habitat preferences of Monteiro’s storm-petrel Hydrobates monteiroi, a tiny (<60 g), vulnerable seabird that is endemic to the Azores Archipelago. We tracked 67 storm-petrels with 108 GPS deployments across 4 consecutive breeding seasons (2018-2021) to identify important foraging areas and preferences for dynamic and static features of their mid-ocean environment. We found that static bathymetric features such as seafloor depth and distance from the nearest seamount were the most important predictors of foraging location, suggesting that topographic features may provide areas of enhanced biological productivity in the mid-Atlantic Ocean that are predictable across long timescales. Although dynamic oceanographic variables (sea surface temperature and chlorophyll a) also helped predict foraging activity, both the location and environmental characteristics of foraging habitat were relatively stable across 4 consecutive years. This suggests that meso-scale oceanographic dynamics do not drive strong interannual variation in foraging behaviour in this system. Currently, only 11.4% of Monteiro’s storm-petrel foraging locations overlap with designated marine protected areas. A total of 95% of unprotected foraging locations fell within the Azores exclusive economic zone (EEZ), indicating a responsibility of the Portuguese government to increase habitat protection. Our findings suggest that more comprehensive at-sea conservation for this vulnerable species could be focused in predictable geographic areas over the mid-Atlantic ridge and seamounts.
Validation of Statistical Quality Controls to Improve HCV Detection: An Efficient Approach for Accurate Diagnosis
Authors:   Department of Biochemistry, University of Agriculture, Faisalabad, Punjab, Pakistan., Nadeem Shahid , Haide Ali ,   Department of Allied Health Sciences, The University of Lahore, Gujrat Campus, Pakistan., Maryum Hannana ,   Department of Allied Health Sciences, The University of Chenab, Gujrat, Pakistan, Fatima Mahnoor ,   Department of Allied Health Sciences, The University of Chenab, Gujrat, Pakistan, Waqas Umair ,   Imran Idrees Institute of Rehabilitation Sciences, Sialkot, Pakistan, Maryum Faiza ,   Department of Rehabilitation Sciences, The University of Lahore, Gujrat Campus, pakistan., Baig Usman ,   Department of Internal Medicine, Shifa College Of Medicine, Islamabad, Pakistan
Published: June 2023

HCV is the RNA enveloped virus belonging to the family of flavivirus, causing serious hepatic problems all over the world. While screening for HCV, many of the results false negative or false positive which reach chronic stages of the infection and eventually cancer. This study was conducted at molecular laboratory of University of Agriculture Faisalabad from June 2021 to September 2021. The aim of this study was to estimate various parameters like sensitivity, specificity, accuracy, likelihood ratios for HCV-RNA PCR and ELISA. All parameters for both diagnostic tools were compared. Sensitivity for HCV-RNA PPCR was 96% but for ELISA was 57%. Specificity for ELISA was 95% whereas 98% for HCV-RNA PPCR. The PPV of the HCV RNA-PCR test was calculated as 80% and 94% for PCR. Accuracy for both results varied as well showing among their efficiency and capacity. Results showed that HCV-RNA PCR were quite accurate and more reliable than the ELISA.
İller Düzeyinde Coğrafi Yakınlık İçin Bir İndeks Önerisi
Authors: KAYGALAK İrfan
Published: June 2023

Bu çalışma yeni bir coğrafi yakınlık indeksi önermektedir. Daha gerçekçi bir mekân temsilinin mümkün olabileceğini ileri süren çalışma, illerin birbirilerinden alıp verdiği nüfus üzerinden doğan demografik bağın, sosyal yakınlık göstergesi olarak alınabileceğini savunmaktadır. Çalışma, iller arası demografik bağlantısallığı sosyal ağ analizi tekniklerinden hareketle ölçerek bunu kütle çekim modeliyle birleştirmekte ve yeni bir coğrafi yakınlık indeksi tanımlamaktadır. Türkiye için iller düzeyinde tanımlanan söz konusu indeksin sosyal ağ ve mekânsal istatistik analizi yöntemlerine dayalı çalışmalarda kullanılabileceğini savunmaktadır. Bu amaçla 1990, 2000, 2010 ve 2020 yıllarına ait yakınlık matrisleri oluşturulmuş; ardından örnek kullanım amacıyla 2020 yılına ait iller arası ticaret miktarı ile oluşturulan indeks arasındaki ilişki sosyal ağ analizi yöntemiyle korelasyon ve regresyon analizine tabi tutularak test edilmiştir. Çalışmanın bulguları önerilen yakınlık indeksinin ağırlık matrisine ek olarak sosyal ağ analizi çalışmalarında da kullanılabileceğini göstermiştir.
WEB TABANLI OYUN ARACILIĞIYLA SPORDA DÜRTÜSEL DAVRANIŞ ÖLÇÜMLERİ
Authors: ERDOĞDU Merve , AYTAÇ Gizem , AYDIN İklil
Published: June 2023

Teknolojinin gelişmesiyle birlikte ortaya çıkan web tabanlı uygulamaların son yıllarda, özellikle psikoloji alanında popülerlik kazandığı görülmektedir. Çalışmada psikolojik sağlık ve dürtüsellik alanında yürütülen web tabanlı uygulamalar hakkında bilgi verilmiştir. Buna ek olarak, dürtüselliğin fizyolojisi ve sporcuların performansını nasıl etkilediğinden bahsedilmiş, dürtüselliğin önlenebilmesi için fayda sağlayabilecek önerilere yer verilmiştir. Psikolojik sağlık ve özellikle spor psikolojisi alanları ile ilgilenen ve bu konularda çalışmalar yürüten araştırmacılara dürtüsellik ölçümünde kullanabilecekleri web tabanlı testler ile ilgili bilgi vermek ve onların dijital gelişmelerin sağladığı kolaylıklar sayesinde daha etkili ölçümler yapmalarına yardımcı olmak amaçlanmıştır. Bu hedef doğrultusunda, dürtüsellik ile ilgili genel bilgilerin yanı sıra, dürtüselliği ölçme amacıyla kullanılan Go/No Go ve Iowa Kumar Görevi gibi bazı web tabanlı uygulamalar hakkında literatürde yer alan bilgiler derlenmiş ve okuyucuya sunulmuştur.
FUTBOLDA TOPA SAHİP OLMA PARAMETRESİNİN DURUMSAL DEĞİŞKENLERE GÖRE İNCELENMESİ: 2021:2022 SEZONU FRANSA LIGUE1 ÖRNEĞİ
Authors: KARABIYIK Hakan
Published: June 2023

Çalışmanın amacı topa sahip olmanın maç sonucuna etkilerinin araştırılmasıdır.
ANALISA KEBUTUHAN AIR BERSIH DAN KAPASITAS RESERVOIR PERUMAHAN GRAND BOULEVARD REGENCY (Studi Kasus: Kec. Kambu, Kota Kendari)
Authors: Renaldi Renaldi , Putri Tryantini Sundi , Rachman Ranno Marlany , Rustan Fathur Rahman
Published: June 2023

Ketersediaan air bersih sangatlah penting bagi kehidupan manusia, karena air bersih merupakan kebutuhan utama manusia. Untuk itu sangat penting direncanakan suatu sistem penyediaan air bersih yang dikelolah dengan baik. Grand Boulevard Regency telah memiliki sistem jaringan air bersih namun jumlah unit yang akan di layani sangat banyak sehingga kapasitas yang tersedia belum mencukupi kebutuhan semua unit. Sumber air yang akan dimanfaatkan adalah air tanah. Kapasitas recervoir air bersih yang direncanakan yaitu dengan menampung air sumur bor selanjutnya air didistribusikan ke penduduk dengan menggunakan sistem pompa. Kapasitas recervoir air bersih direncanakan dapat memenuhi kebutuhan air bersih sampai tahun 2029. Kebutuhan air bersih dihitung berdasarkan proyeksi jumlah penduduk dengan menggunakan metode Aritmatik. Dari hasil perhitungan, kebutuhan air bersih di Grand Boulevard Regency pada tahun 2029 dengan jumlah penduduk 2744 jiwa mencapai 2,617 liter/detik. Kapasitas produksi sumur bor Grand Boulevard Regency berdasarkan pengukuran dilapangan menggunakan metode volumetrik adalah 1 liter/detik. Kapasitas recervoir untuk pada tahun 2029 yaitu 226,149 m3.