bluuebunny/crossref_metadata_2025 huggingface dataset:
Opportunities for modernizing the financial audit quality management system in the Republic of Moldova
Authors: Iachimovschi Anatolie , Cusmaunsa Rodica
Published: May 2023

Replacing the concept of quality control with that of quality management will not be a formality in the modernization of the quality assessment process of audit missions, as long as the management of the audit entity will assume this responsibility. And the linear approach traditionally used until now can no longer cope with the tasks of a flexible internal control system within an audit firm. The research in question is an empirical investigation to establish whether the new reforms in the field of auditing determine the performance of the audit mission in the context of the current requirements of professional quality standards. At the same time, the aim of the study is to express the opinion regarding the advantages and disadvantages of these developments at the stage of harmonizing the auditor profession with international practices. As part of the research theme, the normative acts in the field were investigated, the international good practices in the exercise of the auditor profession, aiming to highlight the role of reforms in ensuring the quality of services in this field. The research carried out on this subject aims to highlight the issue of the stability of the entire audit quality management system, consistently addressed in most of the approaches of the International Auditing and Assurance Standards Board (IAASB). The scientific investigations carried out on this research topic aim to identify and propose solutions regarding the improvement of the audit quality management system in the context of the review of international standards regarding quality assurance.
Analysis of changes in International Financial Reporting Standard (IFRS) for small and medium-sized entities
Authors: Lapitkaia Liudmila
Published: May 2023

Since the publication of the IFRS for Small and Medium-sized enterprises in 2009, significant changes have taken place in the global economy, which contributed to the introduction of changes to this standard in 2015, 2018 and the International Accounting Standards Board opened consultations on the proposed modifications to IFRS for small and medium-sized enterprises. Proposals for the modification of this standard relate to 21 sections out of 35, which comprise IFRS for small and medium-sized enterprises. After analyzing the changes submitted by the International Accounting Standards Board to change this standard, the author suggests a number of modifications to improve this standard. These proposals relate primarily to the reflection of cryptocurrencies in accounting, since there is no official approach to solving this issue to date, the author, having analyzed world practice and theory on this issue, offers a number of solutions.
Methods of accessing local networks environment
Authors: Andronatiev Victor
Published: May 2023

In modern society, computers can be used in any field of human activity. The level of use of computing depends on how developed a particular country is. The richest countries are the most developed in the IT (information technology) field. The countries with the greatest natural resources: gas, oil, metals, etc., are not always the richest. Likewise, among the richest companies are also those in the IT field. Of the top 10 companies in the world, more than half are from the IT domain, which means that mean that billions of dollars are spent annually on the IT field. This results in the efficient utilization of allocated resources, so that the use of IT tools allows accessing and transferring information as quickly and comfortably as possible. Information can be managed from home, work, on the go. When we use IT tools at home, at work, we are talking about data transfer in local networks. The larger the network is (number of users, number of computers), the more stringent the requirements are. An important factor in meeting these requirements is how efficiently the data transfer medium is used.
Database for the information system for monitoring the epidemiological situation
Authors: Oprea Serghei
Published: May 2023

The scientific paper proposes the projects of the conceptual and logical schemes of the relational database for the IT system for monitoring the epidemiological situation in the Republic of Moldova. The informational objects of the field of study are identified. The information base of the designed system is developed. The basic relationships between informational objects are highlighted. The integrity and referential constraints are proposed. Database's relationships are normalized up to NF3. The main idea is emphasized that the practical implementation of the database will allow solving the problems of efficient analysis of primary medical data and generation of consolidated reports, which will allow operative and strategic decisions to be made by the central administration of the Republic of Moldova.
A key exchange method based on Boolean functions as subsets of columns
Authors: Zgureanu Aureliu
Published: May 2023

The representation of Boolean functions as subsets of columns and one of its possible applications is discussed in this paper. Depending on the area of application, different Boolean function representations are used. Boolean functions as subsets of columns were investigated by the author together with other colleagues and published in many scientific works, which allow to apply this kind of representation in different domains. Based on the properties of the subsets of columns of Boolean functions, an algorithm of encryption key exchange between two or more entities is proposed. The algorithm consists of a long-lived secret key which consist of a family of n Boolean functions. The session key kses is defined by a subset of column of the partial derivative of one of the Boolean functions, randomly chosen from the secret key. The parameters that uniquely determine the secret key are generated randomly by one of the parties and may be sent nonencrypted to all other who are involved in the communication session. The main advantage of the algorithm is that it doesn’t use public key cryptography, which is much more computationally demanding than calculation of the particular subset of column. The main challenge of the algorithm is choosing the correct type of functions that have as diverse subsets of columns as possible. The parameters of the table of partial derivatives of the Boolean functions also are very important and they need to best suit our purpose. These two particularities need further investigations.
The importance of contracts in business relationship
Authors: Grau-Pantureac Maria
Published: May 2023

Sometimes the administrative side of a business can seem slightly monotonous. In reality, however, it is fundamental to the success and growth of a business. In addition to the legal entity and tax and accounting matters, contracts and their provisions are equally important. Issuing legally correct contracts ensures results as expected, performed obligations and helps in unforeseen situations. The purpose of this research is to carry out a multifaceted analysis of the subject under investigation, a contract is a legal act consisting of a will agreement concluded between two or more persons in order to create, modify or extinguish legal relationships. Research methods. The basic method used to find the sources needed for the study, as well as for the interpretation and systematization of the latest concepts and ideas was the bibliographic method. At the same time, analysis and synthesis, induction and deduction, generalization were used in the research, which created objective, true visions about the principles of legal responsibility and its functional structure. At the same time, analysis and synthesis, induction and deduction, generalization etc. used in the research created objective, true visions about the principles of legal responsibility and its functional structure. Research results. Following the research of the proposed objectives we have managed to analyze the importance of contracts in business relationship in several aspects: definition of the norm, formation, scoring of distinctive features, advantages and disadvantages.
SPECIFICATION ANALYSIS OF STRUCTURAL CREDIT RISK MODEL WITH STOCHASTIC VOLATILITY
Authors: OBUIKEM AMOS OKOLI, , Anita Onwughalu
Published: May 2023

In this research, we conduct specification analysis of structural credit risk models with stochastic volatility using term structure of Credit Default Swap (CDS) spreads and equity volatility form high-frequency return data. We also test five representatives of structural  credit risk models using  samples of 93 single name CDS contracts from January 2010 -2022. The model we consider are; the  standard Merton(1974) model, the Black & Cox (1976) model with flat barrier, the Longstaff and Schwartz(1995)model with stochastic interest rates, the Collin- Dufresne and Goldstein (2001) model with stationary leverage, and the  double exponential jump diffusion model used in  Huang & Huang(2003). Our study provides consistent econometric estimation of the pricing model parameters and specification tests based on the joint behavior of time-series asset dynamics and cross-sectional pricing errors. Our empirical tests reject strongly the standard Merton (1974) model, the Black and Cox (1976) with flat barrier model, the Longstaff, Schwartz (1995) model with stochastic interest rates. The double exponential jump-diffusion barrier model used in (Huang and Huang, 2003) improves significantly over the five models. The best model is the stationary leverage model of Collin-Dufresne and Goldstein (2001), which we cannot reject at 0.5 level of significance in our sample firm. However, our empirical results document the inability of the existing structural models to capture the dynamic behavior of CDS spreads and equity volatility, especially for high investment grade names derivatives. These points to a potential role of time-varying asset volatility, a feature that is missing in the standard structural models.
Estudo comparativo da qualidade físico-química e microbiológica de leite
Authors: Alves Rosa Andréia , Soares João Paulo Guimarães , Junqueira Ana Maria Resende , Rosa Artur Guerra , Moreira Ivaldo de Sousa , Mendonça Márcio Antonio
Published: May 2023

A pesquisa teve como objetivo realizar análise da qualidade físico-química, microbiológica e da presença de resíduos de antibióticos em leite não orgânico pasteurizado no Distrito Federal, através de métodos laboratoriais, e comparar os resultados com levantamentos feitos na literatura para o leite orgânico. Foram determinadas as características físico-químicas, microbiológicas e análise de resíduos de antibióticos em 131 amostras de leite não orgânico, no período de janeiro a dezembro de 2018. Verificou-se que uma, dentre sete marcas avaliadas, apresentou resultados fora dos padrões para as análises físico-químicas, enquanto nas análises microbiológicas, em mais de 50% das amostras, foi identificada alta concentração de microrganismos, bem como a presença nas amostras de resíduos de antibióticos beta-lactâmicos e de tetraciclinas em 3,05% e 0,76%, respectivamente, o que pode ocasionar danos nutricionais e riscos à saúde do consumidor. Em relação ao leite orgânico, apenas 4% das amostras avaliadas apresentaram resultados físico-químicos fora dos padrões, enquanto 13% apresentavam contaminações microbiológicas.
Gender epistemology: knoing the female to understand women’s work
Authors: Mandalozzo Silvana Souza Netto , Oliveira Silvana Weinhardt de
Published: May 2023

This work seeks to understand the evolution and concepts of feminism to understand issues related to women's work from discussions based on the study of epistemology. With a view to studying the situation of women working on construction sites, gender epistemology and feminism were identified as a starting point. The study of texts by notable authors in the area forwards the concepts that are intertwined to establish the origin of women's struggles and the emergence of social movements that claim rights for women, not equality with men, but access to their rights, establishing a woman's own place.
Nurses' role in the health education process against falls in parkinsonian elderly
Authors: De Oliveira Toss Ana Flávia , Almeida de Souza Cicera Eduarda , Lima Aline Oliveira Fernandes de , Neto Carleone Vieira dos Santos , Nunes Eloina Angela Torres , Xavier Amanda Tavares , Lima Genizia Borges de , Alves Ana Paula da Penha , Paiva Jocilene da Silva , Oliveira Amanda Maritsa de Magalhães
Published: May 2023

Objective: To analyze the role of the nurse in the education and promotion of self-care in Parkinsonian elderly patients. Method: This is an integrative review study, carried out through a survey of data in the scientific bases: LILACS, SCIELO and MEDLINE. Results: Nine studies were selected for the research discussion. Discussion: Home health care is defined as providing services to patients at home. Care starts with the personal, initially through activities of daily living, such as personal hygiene, nutrition, exercise, clothing, as well as through guidelines for dressing and administering medications as needed. Care for the elderly is observed, carried out at home by relatives who normally do not receive the necessary training. Final Considerations: Nurses must implement a care system that describes all the necessary care procedures for patients, allow other team members to implement and monitor the patient's development and encourage self-care at each stage of the disease.
Psychological effects of nursing professionals in front of the COVID-19 pandemic
Authors: Conceição Gabrielli da Silva , Santos José Juvenal dos , Pereira Joyce Maria , Barbosa Hugo da Silva , Silva Natália Rodrigues da , Santana Marttem Costa de , Pessoa Carlos Alves , Fagundes Guilherme Vieira , Maslinkiewicz Alexandre , Ferreira Breno de Oliveira , Martins Guilherme Teodoro , Rezende Rubens Barbosa , Alves Ana Paula da Penha , Feijão Lucas Evangelista Alves , Nogueira Carla Rossana de Araújo Torres
Published: May 2023

On March 11, 2020, COVID-19 was defined by the World Health Organization as a pandemic, which refers to the geographic distribution of a pathology and not its severity. This term recognizes that there are currently outbreaks of COVID-19 in different countries and regions of the world. This article consists of an integrative review, in which it aims to discuss the psychological effects of nursing professionals in the face of the covid-19 pandemic, in order to explain the psychological damage brought by the pandemic to health professionals, more specifically, to the nurses who are on the front lines of COVID-19. In the continuous search for quality and good service provision, there is great psychological pressure and overload in the work environment, contributing to an unbalanced mental state, thus causing stress, anxiety and depression in professionals. In short, it is possible to conclude that understanding the responses of health professionals to a pandemic is quite complex, since the disease changes the individual's daily life and leads to a feeling of vulnerability due to several factors, such as: fear of getting sick and to die; loss of close people; loss of livelihood; and social exclusion for being associated with the disease.
PERAN PSIKOLOGI AGAMA TERHADAP PERKEMBANGAN MASYARAKAT ISLAM
Authors: Aprillia Lisnawati , Warsah Idi , Purnama Sari Dewi
Published: May 2023

Dalam psikologi agama, kesadaran agama (religious counsciosness) dan pengalaman agama (religious experience) sangat penting bagi manusia. Psikologi agama mempelajari dan meneliti pengaruh kepercayaan terhadap sikap dan tingkah laku atau mekanisme yang bekerja dalam diri seseorang. Sedangkan kepribadian adalah organisasi dinamis daripada sistem psikophisik dalam diri individu yang turut menentukan caracaranya yang khas dalam menyesuaikan dirinya dengan lingkungan, baik lingkungan pisik maupun psikis, yang akhirnya membentuk kelompok atau masyarakat. Dalam Islam, kelompok keagamaan itu dikenal dengan masyarakat Islam yaitu; kelompok-kelompok manusia yang hidup berdasarkan keimanan, sebab iman kepada Allah Swt akan membentuk akhlak yang mulia dan kesadaran sosial yang tinggi. Selanjutnya akan melahirkan perilaku budaya dan kontrol sosial yang baik terhadap kehidupan masyarakat.
Methods of Islamic Guidance and Social Counseling in Overcoming Teenagers’ Psychological Matters Due to Parental Divorce
Authors: Andriani Andriani , Lessy Zulkipli , Putri Depi
Published: May 2023

This study aims to highlight the impacts of parent’s divorce on teenagers in Garanta Village, Ujung Loe District, Bulukumba Regency. The study employed a qualitative descriptive approach to provide a broad insight into a phenomenon then was switched to data. Using this approach, the study solicited eight participants of six teenagers, the head of District Religious Affairs Office and a parent. Data were gathered through interviews and observations, and were collected through a process that follows the scientific method including choosing the topic, focusing on research questions, as well as collecting, analyzing, and interpreting the data. The results of the study showed that teenagers disregarded their environment, became depressed, hated parents, felt very irritable, or were very sad. In response to these psychological negativities, Islamic religious educators employed a persuasive approach, delivered guidance, and provided an adequate solution to deal with the profound sadness that has appeared over time since parental separation. This study implies that the Islamic religious instructors should have the professional duty to take a meaningful care. They should establish an outreach program in society for helping those who are vulnerable in the community, especially the parents and teenagers, and both take part in the instruction to accumulate more knowledge to heal the psychological impacts due to the parental separation.

Penelitian ini bertujuan untuk melihat dampak dari perceraian yang dirasakan oleh remaja di Desa Garanta Kecamatan Ujung Loe Kabupaten Bulukumba. Penelitian ini menggunakan pendekatan deskriptif-kualitatif yang memberikan pandangan luas dari sebuah fenomena yang dijadikan sebagai data penelitian. Dengan menggunakan pendekatan ini, penelitian ini melibatkan delapan orang yang terdiri dari: enam remaja, kepala KUA dan orang tua. Data diperoleh dengan melakukan interview dan observasi serta diperoleh lewat sebuah proses yang sesuai dengan metode ilmiah seperti: menentukan topik, membuat pertanyaan penelitian, dan juga mengumpulkan, menganalisis, serta menginterpretasi data. Hasil penelitian menunjukkan para remaja bersikap acuh terhadap lingkungan, mengalami tertekan, benci orang tua, mudah marah-marah, atau merasa sedih. Menyikapi kondisi psikologi yang negatif, Penyuluh agama Islam menggunakan tindakan persuasif, memberikan pembinaan, serta mencarikan solusi terbaik dari anak agar tidak berlarut- larut dalam kesedihan yang dialami setelah orang tua mereka bercerai. Penelitian ini memiliki implikasi bahwa Penyuluh Agama Islam secara profesional sebaiknya lebih aktif lagi untuk turun kelapangan, untuk melakukan pendekatan kepada masyarakat khususnya para orang tua serta remaja korban perceraian agar tugas dari para penyuluh juga terlaksana sebagaimana mestinya dan dampak psikologis dari perceraian yang mereka alami akan berkurang.
IN SILICO SCREENING OF COMPOUNDS DERIVED FROM TECTONA GRANDIS LEAVES AGAINST COVID-19 NSP12 AND NSP15 THROUGH MOLECULAR DOCKING APPROACH
Authors: TARIQ S , MALIK A , LANDRY KB , MALIK M , AJNUM H , LATIEF N , MALIK K , IJAZ B
Published: May 2023

The novel SARS-CoV-2 (severe acute respiratory syndrome coronavirus-2) has caused immense unrest in the world. The emerging pathogenic viral strains and increasing numbers of victims demand rapid and efficient therapeutic regimens to be introduced in clinics, which are safe and easily accessible. In this regard, plant-based chemical compounds can serve as a healthy alternative treatment approach. Thus, in the current study, 53 compounds present in the leaves of Tectona grandis plant were screened through in silico tools against proteins (NSP12 and NSP15) encoded by the SARS-CoV-2 genome. Among them, only 7 compounds, namely syringaresinol, rhinocerotinoic acid, 1,4,5,8-tetrahydroxy-2 isopentadienyl anthraquinone, 1-hydroxypinoresinol, solidagonal acid, 19-hydroxyferruginol and oleanolic acid demonstrated high affinity for the viral proteins, complemented with lowest binding energy scores and promising druglike properties. However, 1-hydroxypinoresinol and rhinocerotinoic acid were identified as potential multi-targeting compounds for the SARS-CoV-2 nonstructural proteins. Hence, these compounds can be proposed as favorable candidates for designing direct-acting anti-viral drugs against the SARS-CoV-2 virus.
Speech Recognition Using Artificial Neural Network
Authors:   Department Of Artificial Intelligence and Data Science, Panimalar Engineering College, Chennai, India, Vivek C. ,   UG Scholar  Department Of Artificial Intelligence and Data Science, Panimalar Engineering College, Chennai, India,   UG Scholar  Department Of Artificial Intelligence and Data Science, Panimalar Engineering College, Chennai, India, Indu M. , Nandhini N.
Published: May 2023

Speech is a verbal communication used by humans through language. Likewise speech recognition is a process of converting speech to text. This paper provides a study of use of artificial neural networks(ANN) in speech recognition. Hidden Markov models (HMM) is a traditional statistical techniques for performing speech recognition. In speech detection software, Mel frequency cepstral coefficients (MFCCs) are frequently used. With different approaches evolving, we deal with the features used to recognize the speech pattern and implementation of speech recognition in the efficient types of artificial neural network (ANN).
PEMBERDAYAAN KELOMPOK PETERNAK LEBAH TRIGONA DI DESA WATA BENUA KECAMATAN LANDONO KABUPATEN KONAWE SELATAN
Authors: Danggi Erni , Sufrianto Sufrianto
Published: May 2023

Madu trigona mempunyai kualitas yang lebih baik dibanding madu lainnya, karena kandungan gizinya. Penelitian telah membuktikan bahwa total konten fenolik madu trigona lebih tinggi dengan rata-rata 784,3 mg GAE / kg dibandingkan Apis spp. madu rata-rata 590,5mg GAE / kg (Kek, Chin, Yusof, Tan, & Chua, 2014). Gallic Acid Equivalent (GAE) merupakan acuan umum untuk mengukur sejumlah senyawa fenolik yang terdapat dalam suatu bahan. Di Desa Watabenua kesamatan Landono, kegiatan budidayanya mengalami permasalahan yang cukup kompleks dimulai dari proses produksi, manajemen usaha, pemasaran, hingga pengolahan limbah. Setelah pelaksanaan kegiatan PKM ini, Kelompok Tani Peterrnak Madu Trigona Wata Benua mampu meningkatkan pendapatannya dengan melakukan inovasi kemasan produk madu yang lebih menarik. Hal ini menunjukkan meningkatnya kesadaran Mitra akan pentingnya jenis bahan kemasan sekaligus desain dalam menarik minat konsumen. Selain itu, aplikasi pemasaran digital melalui media sosial seperti Facebook dirasakan memudahkan dalam menjangkau pasar yang lebih luas, lebih efisien dari segi ruang dan waktu. Manfaat lainnya yang didapatkan mitra adalah meningkatnya pengetahuan dan kemampuan mengolah limbah sarah lebah menjadi lebih bernilai ekonomi yaitu menghasilkan produk lilin aromaterapi yang memiliki keunggulan aman bagi Kesehatan
A REPRESENTATIVIDADE FEMININA NOS LIVROS DIDÁTICO DE MATEMÁTICA DO 4° E 5° ANO DO ENSINO FUNDAMENTAL
Authors: Laureano Helena Maria de Jesus , Da Fraga Jaine Teixeira , De Sousa Kesia Santana Machado , Santana Sueli Aparecida Spesia , De Bastiani Josane
Published: May 2023

O presente artigo tem como objetivo principal refletir como a representação feminina é apresentada nos livros didáticos de matemática do 4°  e do 5°ano do ensino fundamental, demonstrando a partir dos dados coletados e analisados, quais as atividades que as mulheres aparecem desenvolvendo nas figuras expostas nesses livros didáticos? O suporte teórico resultou das leituras de Saffioti (2015), Smigay (2002); Louro (2000) e Freire (1996). A  metodologia considerou como fonte de dados a pesquisa documental Lakatos; Marconi (1990). Com o referido trabalho será possível compreender como  o livro didático de matemática aborda a questão de gênero, tendo em vista às possíveis atividades  que o gênero feminino possam a vir a desenvolver representadas nos livros, a presente pesquisa se torna relevante tendo em vista que, esse material é um dos recursos mais utilizados pelos professores nas salas de aula do município de Ji-Paraná, Estado de Rondônia,  os exemplares selecionados ainda estão em vigência, sendo trabalhado desde  o ano de 2019  se encerrando no fim de 2022, as análises foram feitas em livros 2 livros didáticos de matemática, os exemplares analisadas trazem em sua descrição que estão de acordo com a nova BNCC (Base Nacional Comum Curricular). Deste modo, espera-se compreender melhor as reflexões e apontamentos durante o  desenvolvimento  do trabalho propiciem novos conhecimentos, na qual é um dos materiais didáticos mais utilizados pelos docentes.
IMPLEMENTAÇÃO DAS POLÍTICAS PÚBLICAS DE ASSISTÊNCIA ESTUDANTIL NO INSTITUTO FEDERAL DO ESPÍRITO SANTO (IFES): DESAFIOS E POSSIBILIDADES
Authors: Pérez-Escoda Núria , López-Cassà Èlia , Alvarez-Justel Josefina
Published: May 2023

O presente artigo desenvolve discussões sobre políticas de assistência estudantil no contexto do Instituto Federal do Espírito Santo (Ifes). Visa apresentar análises sobre a implementação do Programa Nacional de Assistência Estudantil (PNAES) no campus Vitória, considerando a elaboração de normas, o provimento de recursos e a execução das ações realizadas no período 2011-2018.Tem como referencial teórico a literatura sobre o ciclo das polícias públicas e particularmente a fase da avaliação. Também se vale de bibliografia sobre educação profissional. Os métodos da pesquisa são de natureza qualitativa, e os instrumentos de coleta de dados articulam análise documental (de normas de regulação, planos de desenvolvimento institucional, relatórios de gestão e editais de implementação) e informações coletadas por meio de entrevistas semiestruturadas, com quatro servidores integrantes do comitê gestor da unidade de ensino. Os resultados evidenciam crescimento do número de estudantes demandantes da política do PNAES em contraposição a recuos orçamentários. Tal fato provoca a necessidade da adoção de procedimentos dinâmicos de gestão, como também revela a importância da assistência estudantil para a garantia do direito a permanência e a manutenção de índices de eficiência acadêmica.
A Study on Developing a Housing Transaction Price Sensitivity Index
Authors:   Korean Association of Aggregate Building Law, Maeng Cheol-Kyu
Published: May 2023

Over the past 10 years, housing prices across the country have continued to rise, peaking in December 2021, continuing to decline until March 2023. In this study, a methodology that can continuously monitor the real estate market nationwide through time series and cross-sectional analysis by developing an index that can indicate the sensitivity of housing prices traded by 17 cities and administrative districts during the period of rising and falling housing transaction prices would like to present.
The Protection of Privacy of the IP Address in Slovenia
Authors: Damjan Matija
Published: May 2023

The protection of communication privacy covers not only the content of the conversation, but also other information related to the communication (metadata). The most prominent type of metadata in online communication is IP address, which defines the location of a computer or other connected device in the network. As a purely technical information, an IP address does not refer directly to any individual and is not in itself personal information. Yet, it can also be used to identify individuals online, track their location and online activity. An IP address is never strictly private, since any internet user’s IP address is visible to other participants in regular online interactions, which differentiates it from typical private information. The paper examines the conditions,  developed in case law of the European Court of Human Rights and Court of Justice of the European Union as well as the Slovenian courts, under which an IP address can be considered personal data and when it is protected as a part of one’s communication privacy. The paper then focuses on the issue of whether an individual should be considered to have waived the privacy protection of their IP address if they have taken no measures to hide it. The relevance of the distinction between static and dynamic IP addresses from the perspective of privacy protection is also discussed.
Swing Alt-kültürünün Almanya'daki Yansıması Bağlamında Swing Kids Filmi
Authors: HIÇKIRAN Zeynep , NAKİBOĞLU Meryem
Published: May 2023

Bu çalışmada Amerika’da alt-kültürü oluşturan caz müziğin evrilmiş hali olan Swing alt-kültürünün 1930’ların Nasyonel Sosyalist Almanyası’ndaki gençlere etkisi üzerinde durulmuştur. Swing alt-kültürü ve Almanya’daki yansıması olan bu alt-kültürü oluşturan gençlerin giyim tarzları, savunma amaçlı ellerinden bırakmadıkları şemsiyeleri, Swing grup üyeleriyle özdeşleşen ıslıkları ve müzikleri ele alınmıştır.

Bu alt-kültürün etkisinin görüldüğü Nazi Almanya’sını anlatan 1993’te gösterime sunulmuş, Amerikan yapımı Thomas Carter imzalı film incelenmiştir. Fikirlerini müzik ve dans eşliğinde yansıtan söz konusu gençliğin aynı zamanda İkinci Dünya Savaşı’nda maruz kaldıkları acı gerçeklikler ortaya konulmuştur. Filmde en fazla sivilin öldürüldüğü, ırkçılığın gündeme geldiği İkinci Dünya Savaşı’nın gerçekliklerine de dikkat çekilmiştir.

Alt-kültürlerin bir kısım gençler tarafından egemen kültüre karşı tepkilerinin ortaya konulmasının hedeflendiği bu çalışmada odak noktası, kendilerini alt-kültürlerin bir parçası olarak gören gençlerin egemen kültüre karşı gösterdikleri tepkiyi irdelemektir.
CHEGA! A sceptre of the mainstream Portuguese parties' disaggregation or a spectre of fascism?
Authors: Morgado Braz Carlos
Published: May 2023

Over the past four decades, Portuguese voters have imprinted a solid resistance to the emergence of far-right parties in the political setting. However, this time ended in the 2019 legislative elections when the CHEGA, a self-located party on the far-right spectrum, with a posture assumed as anti-system and unconcerned with the accusations of racism and hate exhilaration, elected André Ventura to the national parliament. Moreover, in the 2021 presidential elections, he got 497,746 votes, a scant point to be the second most-voted candidate. The 2022 legislative elections placed CHEGA as the third most-voted party, and the number of members in parliament has climbed to twelve. This article critically examines the political constraints and opportunities for the rise of the CHEGA party in the Portuguese political setting. It argues that CHEGA emerges from the disintegration of centre-moderate right parties and the interruption of the emancipatory function of the leftist parties coupled with a ubiquitous traditional media landscape, which has proved favourable to the CHEGA propensity towards the Portuguese electorate and without scrutinise its narratives opposing the dominant ruling system. Beyond news media and cumulatively, social networks have also increased party exposure by recruiting affiliates and strengthening support bases.
Incidence Rate and Clinical Characteristics of Triple Negative Breast Cancer Patients in Hasan Sadikin Hospital, for the Last Five Years
Authors: Gaol Dodi Lintong Hartoni Lumban , Rizki Kiki Akhmad , Soemitro Monty Priosodewo
Published: May 2023

Breast cancer is the most common cancer in Indonesia and ranks as the first cause of cancer death. Data from the Global Cancer Observatory (GLOBOCAN) 2020 shows that as many as 16.6% of the total 396,914 new cases of cancer in Indonesia are breast cancer with a mortality rate of more than 22 million. This study took all data on breast cancer patients at Hasan Sadikin Hospital (RSHS) from 2015-2019. Where from all this data, then the inclusion criteria are patients who have TNBC from immunohistochemistry analysis. From all existing samples, the patient's age is then recorded and then grouped. This age mapping is to find out what age group TNBC occurs the most. Of the 4050 breast cancer patients who went to RSHS in 2015-2019, 628 patients showed supportive immunohistochemistry results towards a triple negative diagnosis. From all these data, it was then found that the age group that was most diagnosed with TNBC in RSHS was 41-50 years old, which was 237 people or about 37%. From all existing data, a recidivist incidence rate of 11 cases or around 1.7% was obtained. TNBC is a malignant and aggressive type of breast cancer because the immunohistochemistry (IHC) presentation does not have three receptors that can be found in other types of breast cancer, namely estrogen (ER), progesterone (PR), and a protein known as human epidermal growth factor (HER2). This research has limitations, namely that the data available is very minimal so that it is considered less representative. Research on a larger scale and longer time is needed to provide a more real and representative picture.
A New Paradigm of Archival Science
Authors: Makmur Syarif
Published: May 2023

Archival science as a discipline that studies the management and maintenance of archives has existed for a long time. However, with the development of information and communication technology, as well as the demands of increasingly complex information needs, the old paradigm of archival science needs to be updated. Therefore, this research was conducted to identify and explain the new paradigm of archival science that is relevant to the times. The purpose of this study is to study and analyze the dynamics of Archival Science by looking at the development and progress of Science and technology, especially information and communication technology which is growing very rapidly. The research method used is a qualitative approach through literature studies, observation and observation of archival and archival phenomena. Analysis and discussion of the phenomenon of archives and archives in Indonesia shows changes in thoughts, attitudes and behaviors of the apostolic community so that there is an anomaly, crisis and revolution in archival science towards a new paradigm of archival science, where Law number 43 of 2009 concerning Archives will undergo corrections and fundamental changes in accordance with the development of Science and Technology, especially information and communication technology that cannot be in  bending. The conclusion of the results of this study is, first: there is an anomaly in archival policy. Second: there is a crisis against Law number 43 of 2009 concerning Archives which can be seen in several regions (especially Bali Province) which abolishes the Archives Service to the level of echelon III and even echelon IV. Third: there was a revolution of thought against Law number 43 of 2009 concerning Archives for immediate correction and fundamental revision.
Structure-Conduct-Performance Analysis of Skipjack Fish Industry in Banda Aceh City
Authors: Pohan Fitriansyah , Safrida Safrida , Deli Anwar
Published: May 2023

The purpose of this study is to describe the structure conduct performance in the skipjack fish industry in Banda Aceh City, Analyze the influence of structure conduct performance in the skipjack fish industry in Banda Aceh city, and analyze the factors that affect the performance of the skipjack fish industry in Banda Aceh city. The number of samples is 4 companies that manage Skipjack Fish in Banda Aceh City. The market structure of the skipjack fish industry in Banda Aceh is oligopoly as seen from the value of market concentration and barriers to entry from 2011 to 2020. During this time span, the structure of the skipjack fish industry also showed market concentration and barriers to entry that were getting lower in value from year to year. This shows that competition in the skipjack fish industry is increasing. The skipjack fish industry in Banda Aceh sets a price strategy by following price rules made by outside parties such as the United States importing countries, for product strategies are carried out by classifying products based on the size and type of product treatment such as fresh skipjack fish and frozen skipjack fish. In the performance dimension, it was found that the average value of PCM for the 2011-2020 period was 33.88 percent with the largest PCM value occurring in 2018 at 44.33 percent and the lowest PCM in 2014 at 19.07 percent. Meanwhile, the average value on x-eff for the 2011-2020 period was 102.93 percent. The largest amount of internal efficiency occurred in 2019 at 147.99 percent, and the smallest x-eff value occurred in 2017 at 71.42 percent. The independent variables that are considered to affect the dependent variable (PCM) are CR4, MES, X-eff, PROD, and JLP. However, only x-eff and PROD have a significant effect on PCM. The rest such as CR4, MES, and JLP have an intangible effect because the value is greater than the real level of 0.05.
The Role of Multi-Stakeholder Partnership in Humanitarian Diplomacy in the Seroja Storm Event in East Nusa Tenggara 2021
Authors: Lobangpali Nadia M , Fretes Christian H.J de , Hergianasari Putri
Published: May 2023

This paper analyzes the role of multi-stakeholders in humanitarian diplomacy in the East Nusa Tenggara Seroja Storm event. This paper is analyzed using the concept of multistakeholder partnership, the concept of humanitarian diplomacy and the theory of liberalism. The selection of both concepts and one theory is described by the Seroja storm event as an event that causes serious impacts on human life which is closely related to the concepts and theories used as analysis knives. This research uses descriptive qualitative methods or literature studies. The purpose of the study is to explain to the readers about the issue of seroja which is the first natural disaster experienced by the people of Indonesia, and to explain the diplomatic steps taken by the government and the community in responding to the natural disaster experienced by the Indonesian people in the East Nusa Tenggara region.  Based on the results of the study, it can be said that the Indonesian government, especially the NTT provincial disaster management agency and the community and volunteers affiliated to the FPRB have carried out appropriate coordination to help disaster victims. Coordination is rare to be important from the actions of the two institutions that have saved the people of NTT from serious impacts that reduce their rights. Successful efforts and roles are carried out in evacuating casualties, missing victims, injured, supplying food and sanitation needs, making evacuations, carrying out rehabilitation and reconstruction.
熊猫文化成功传播对讲好中国故事的启示——以对日传播为例
Authors:   广西大学, 朱 天怡 , 刘 善钰 ,   广西大学, 黄 嘉瑶 ,   广西大学, 刘 雪桐 ,   广西大学, 江 泳心 ,   广西大学, 黎 海兰 ,   广西大学
Published: May 2023

“熊猫文化”作为中国的一张重要名片，是中国面向全球国家讲述中国故事的重要成功案例。其中，对日“熊猫文化”传播所取得的成效尤其瞩目。本文通过研究调查熊猫文化发展历程，分析研究其传播经验，对比目前其他中国传统文化传播过程中的不足之处，探索如何将“熊猫文化”的成功，创新性转化到其他中国优秀文化的推广中，从“熊猫文化”传播的成功经验中，探索对日讲好中国故事的可能性启示。
A Behavioral Interpretation of Volatility Patterns in Brazilian Stock Market: Analysis of Pre and Post-COVID-19 Periods from 2019 to 2021
Authors: Muramatsu Roberta , Raffy Vartanian Pedro , Andrade Moraes Gabriel de
Published: May 2023

There has recently been an increasing number of new investors in the Brazilian stock markets, providing new asset allocation opportunities as well as challenges in terms of individual judgment and decision-making. The departure point of this paper is the conjecture that the Ibovespa (Brazilian stock exchange index) might reveal asymmetric volatility patterns during the January 2019 to February 2021 period that call for behavioral financial explanations. More specifically, this paper aims to subject this bold conjecture to an empirical test. It draws on a threshold autoregressive conditional heteroskedasticity (TARCH) model to investigate the existence of asymmetric reactions in the period under study. Our findings suggest that the traditional approach to finance fails to explain volatility patterns in the Brazilian stock market behavior, since they do not fit well with predictions based on the efficient market hypothesis. Inspired by Vasileiou’s (2021) account of what occurred with the New York Stock Exchange during COVID-19, we then embark on a brief survey of the vast literature on applied behavioral economics and finance to provide an interpretation of the heuristics and biases that may be non-negligible mental mechanisms underlying the Ibovespa’s detected asymmetric responses.
Financial Statement Restatements and Conditional Conservatism in Companies Listed on B3
Authors: Vitor Souza de Souza Paulo , Carvalho Bezerra Morais Henrique , Nayara Costa de Leao Silvia , Bruno da Cunha Campos Romulo
Published: May 2023

This study investigated the association between financial statement restatements and conditional conservatism in Brazilian publicly traded companies listed on B3. A sample of 192 non-financial companies was used from 2012 to 2020. The conditional conservatism was measured using Ball and Shivakumar's (2005) model. The study employed five dimensions of restatement measures, comprising both voluntary and compulsory restatement modalities, and six-panel data regression models was conducted. The results revealed that there is no relationship between voluntary restatement and conservatism. However, there is generally a positive association between compulsory restatement and conservatism. Thus, companies mandated to restatement their reports by the regulator tend to be more conservative, indicating the lower quality of financial reports. These findings provide valuable insights for various external users of accounting information, as restatements can assist companies in understanding negative signals in the market, help investors in better resource allocation, and assist regulators in devising appropriate measures for prevention or punishment.
Effects of Different Processing Methods on the Nutritional, Phytochemical and Functional Properties of Soya bean (Glycine max TGX 1835-10E) commonly produced in Cameroon
Authors: Sylvia VesheTeh Zemoh Ninying , Djikeng Fabrice Tonfack , Tiencheu Bernard , Womeni Hilaire Macaire , Kamchoum Stephan Martial , Loungaing Valerie , Achidi Aduni Ufuan
Published: May 2023

Soya bean (variety TGX 1835-10E) is a legume commonly produced and consumed in Cameroon. Despite its affordability compared to animal sources of proteins, protein energy malnutrition (PEM) is still observed in the country and especially in rural areas. This can be attributed the way the available soya bean is processed which can easily affect its physicochemical properties and reduce its nutritional value and functional properties. This study was conducted in order to evaluate the effect of different processing methods on the nutritional composition, phytochemical and functional properties of soya bean. The beans were divided into nine groups that were processed differently and analyzed for their total phenolic content, antioxidant activity, oil quality and nutritional composition and the functional properties of their flours. Results showed that the total phenolic content was found to be ranged between 99.84 - 216.85 mg GAE/g and significantly increased with roasting and decreased with boiling treatments. All samples exhibited good antioxidant activity. All treatments altered soya bean oil quality with time. Soaking, boiling, de-hulling and drying considerably reduced the protein (43.49 to 29.93%) and carbohydrate (15.44 to 1.27%) contents of soya bean while soaking, de-hulling, boiling and drying increased its lipid content (11.60 to 15.90%). All treatments significantly reduced the mineral and anti-nutrient (phytate and oxalate) contents of soya bean. The flours exhibited good functional properties, except for emulsion and foaming capacities which significantly decrease with processing. Soya bean can be a good ingredient for food formulation and preparation, both for nutritional and technological purposes.
Mengenal Unsur-unsur Budaya dalam Tradisi Messawe Disayyang Pattu’du di Desa Kayuangin Kecamatan Malunda Kabupaten Majene
Authors: Amalia Y Nur Resky
Published: May 2023

Kebudayaan adalah suatu kebiasaan yang dilakukan oleh suatu kelompok masyarakat yang turun temurun selalu dilaksanakan dalam kehidupan sehari-hari. Adat atau tradisi Messawe Disayyang Pattu’du ialah warisan atau kebudayaan lama oleh leluhur yang masih terus dilaksanakan secara turun-temurun. Hal ini dikarenakan agar nilai-nilai yang terkandung dalam acara seperti ini tetap ada dan dapat dilestarikan oleh generasi selanjutnya. Kebudayaan dalam sekelompok atau suatu masyarakat terdiri dari tujuh unsur yang saling berkaitan. Untuk menganalisa unsur-unsur kebudayaan sangat penting memahami beberapa unsur kebudayaan manusia. Konsep yang digunakan dalam proses sosial seperti pemaknaan peristiwa melalu sistem seperti dialog, tulisan, video, foto, dan sebagainya. Sistem representasi ini terdiri dari dua bagian yang penting, yaitu konsep pikiran dan konsep bahasa.
Relationship Between Some Structural Elements of Macedonian Pine (Pinus peuce Gris.) in Different Elevations in National Park Pelister in North Macedonia
Authors: Tanovski Vladimir , Matović Bratislav , Trajkov Pande , Nestorovski Ljupčo
Published: May 2023

The influence of elevation on the forest development and also on more structural elements is evident. The aim of this paper is to research the impact of elevation on the relationship between diameter at breast height (DBH), tree height (H), crown length (L) and stem volume (V). In the area of the Pelister National Park in North Macedonia, 22 experimental plots (EPs) were established in the even-age Pinus peuce Gris. stands with an average age of 90 years. The EPs were of a circular form and covered an area of 500 m2 each; 6 of them were established at 1150 meter above sea level (m asl), 7 at 1350 m asl and 9 at 1550 m asl. DBH, tree height, and crown length of 481 trees were measured in all EPs. The DBH – H model was prepared in accordance with Prodan, as well as nonlinear (polynomial) regression for the relation between DBH and L and nonlinear (power) regression for the relation between DBH and V. The stem volume was calculated with a formula by Parishko for Pinus peuce Gris. The quadratic mean of DBH, average Loray height, average crown ratio, and the density of the stands were also calculated. The relationship between DBH and H, L, and V was examined with Pearson correlation and root mean square deviation (RMSE). The differences between averages of H, L, and V from the EPs were tested with analysis of variance (ANOVA) with an elevation class (1150, 1350 and 1550 m asl) as single factor. The density of stands was 490, 429 and 409 trees per ha on 1150 m, 1350 m and 1550 m asl, respectively. The average DBH was 39.8 cm, 46.5 cm and 45.5 cm, and Loray height was 23.9 m, 24.1 m and 22.6 m at 1150 m, 1350 m and 1550 m asl, respectively. Crown ratio (CR) pointed out different results on the different elevations, with the average value of 40.5%, 43.7%, and 39.3% at 1150 m, 1350 m, and 1550 m asl, respectively. Differences between average structural elements at different elevations can be confirmed with ANOVA with a significance of p<0.05 and F of 3.4 for H, the significance of p<0.05 and F 3.2 for L data and p<0.05 and F of 9.7 for the value of V. In that way, the regression model for H is higher at a lower elevation, the tree has a longer crown length at lower elevation and also has a bigger volume at lower elevation. From the results, it can be concluded that the elevation has an influence on the relationship between DBH on the one hand and H, L and V as structural elements on the other hand. It can be said that at higher elevation trees have a smaller average height, DBH, and volume and have longer crown length than trees at lower elevation.