bluuebunny/crossref_metadata_2025 huggingface dataset:
Menschenrechtsbildung an Gymnasien
Authors: Rinaldi Stefanie
Published: October 2022

Die Autorin präsentiert ein umfassendes Bild von subjektiv geprägten Verständnissen, Einstellungen und Überzeugungen von Lehrpersonen zur Menschenrechtsbildung. Daraus werden Hinweise abgeleitet, wie Menschenrechtsbildung pädagogisch und methodisch weiterentwickelt werden kann und welche institutionellen Maßnahmen notwendig sind. Zudem werden Ideen für die pädagogische Umsetzung von Menschenrechtsbildung skizziert.
OSMANLI ORMANCILIĞINDA TEKNİK ELEMAN YETİŞTİRME ÇABASI: ISLAHİYE ORMAN AMELİYAT MEKTEBİ (1917-1919)
Authors: KILIÇ Erhan
Published: October 2022

Osmanlı Devleti’nde modern ormancılık eğitimi 1858 yılında başlamıştır. Orman Mektebi’nden mezun olanlar ağırlıklı olarak keşif ve üretim işlerinde görev almıştır. Orman mektebinin sınırlı sayıda mezun vermesi, orman idaresinin yerelde tam olarak teşkilatlanamaması ve koruma hizmetlerinin yetersiz kalması nedeniyle teknik ormancılık faaliyetleri sürekli ötelemiştir. Orman Mektebi’nin açılışından yaklaşık 50 yıl sonra Hoca Ali Rıza Efendi ormanlarda bakım, imar ve ağaçlandırma yapacak uygulayıcı (ameli) elaman yetiştirilmesini gündeme getirmiştir. Birinci Dünya Savaşı yıllarında Orman Müşaviri olarak görev yapan Veith bu fikri desteklemiştir. Böylece ilki 1915 yılında Hendek’te ikincisi 1917 yılında Islahiye’de Orman Ameliyat Mektebi açılmıştır. Ancak savaşın getirdiği zorluklar eğitim faaliyetlerini olumsuz etkilemiştir. Hendek Orman Ameliyat Mektebi önce Adapazarı’na sonra Beykoz’a taşınmıştır. Islahiye Orman Ameliyat Mektebi ise önce Adana’ya sonra Beykoz’a nakledilmiştir. Islahiye Orman Ameliyat Mektebine iki dönemde toplam 60 civarında talebe başvurduğu halde sadece 15 talebe mezun olmuştur. Ancak bu mekteplerden mezun olanların azlığı veya çokluğundan ziyade uygulamaya geçilmiş olması önemlidir. Cumhuriyet Dönemi’nde orman tekniker okulları bu tecrübeyle kurulmuştur. Mühendis muavini ve orman teknikerleri Türkiye ormancılığına büyük katkı sağlamıştır.
ODUN VE ODUN KÖKENLİ MALZEMELERDE İŞLEME MEKANİKLERİNİ ETKİLEYEN FAKTÖRLER
Authors: CAKMAK Ali
Published: October 2022

Odun ve odun kökenli malzemeler mobilya, doğrama ve yapı endüstrilerinde çeşitli makinelerde işlenerek kullanılmaktadır. İşleme mekaniklerine dayalı çeşitli kesme kuvvetleri ortaya çıkmaktadır. Kesme gücü ve güç tüketimi faktörlerinin kesme kuvvetlerine bağlı olduğu belirtilmektedir. Kesiş sürecinin analizinde özellikle kesme kuvvetleri ana çıktı olarak kullanılmakta olup, kesişte etkili faktörlerin daha iyi anlaşılmasında fiziko-mekanik kesiş modelleri oldukça önemlidir. Odun ve odun kökenli malzemelerin fiziksel ve teknolojik özellikleri, makinede işleme koşulları ve kesici aletlerin mekanik durumu işleme mekaniklerini etkileyen faktörler olarak belirtilmektedir. Titreşim, ses, sıcaklık ve işleme kusurları yanında kesme gücü ile yüzey ve yonga kalitesi genellikle göz önünde bulundurulmamaktadır. İşlemede en düşük güç tüketimi ile düzgün yüzeyler elde edilebilmesi bakımından verimli ve ekonomik çalışmalar ile uygun işleme koşullarının belirlenmesi, malzeme ve kesici geometrisi ile işleme mekaniklerine dayandırılmaktadır. Bu araştırmada, odun ve odun kökenli malzemelerin işlenmesinde işleme mekaniklerini etkileyen faktörler tartışılmıştır. Kesme kuvvetleri, kesme gücü ve bunların ölçüm yöntemleri ile kesici ve işleme geometrisi incelenmiştir.
Case report of prune belly syndrome: An airway challenge too?
Authors: Sood Neha , Agrawal Garima , Singh Ranju
Published: October 2022

Prune belly syndrome (PBS) is a rare congenital disease presenting a characteristic triad of abdominal muscle deficiency, urinary tract abnormality, and cryptorchidism with associated anomalies of various systems. We report the anesthetic management of an infant with PBS with no obvious facial deformity in whom we encountered an unanticipated difficult airway. Multiple attempts to secure the airway with different supraglottic airway devices were unsuccessful and the trachea could be intubated only on the second attempt. The patient had deficient abdominal muscle and thus a prolonged duration of action of non-depolarizing muscle relaxant.
A giant parathyroid adenoma mimicking a thyroid swelling: A case report
Authors: R K Priyanka , Kazi Farah Naaz , Sharma J V Pranav , Ghosh Shaurav
Published: October 2022

Giant parathyroid adenomas are uncommon. Its clinical management is challenging. Our study’s goal is to share our experience with pre-operative localization of parathyroid adenomas while emphasizing the importance of intraoperative parathyroid hormone (IOPTH) assays in such situations. Here, we present the case of a 46-year-old woman who was diagnosed with parathyroid adenoma. The clinical aspects, pre-operative management, and surgical procedure have all been examined. Parathyroid hormone levels were reduced by 90% following surgical removal of the tumor and an IOPTH assay. IOPTH significantly improves surgical success rates in patients with only one positive imaging test result and adds significant value to surgical decision-making.
STORYTELLING ЯК ЗАСІБ РОЗВИТКУ КОМУНІКАТИВНОЇ КОМПЕТЕНТНОСТІ УЧНІВ ПОЧАТКОВОЇ ШКОЛИ
Authors: Деркач Юлія , Чміль Мар’яна
Published: October 2022

Встановлено сутність, структуру та особливості комунікативної компетентності особистості, а також обґрунтовано проблематику її формування і розвитку у молодших школярів. Проаналізовано історію створення методу «Storytelling». Здійснено аналіз сучасних підходів до визначення дефініції «Storytelling» та її специфіки у психолого-педагогічній літературі. Розкрито сутність і особливості методу «Storytelling» як ефективного засобу розвитку комунікативних умінь учнів. Здійснено характеристику основних видів педагогічного сторітелінгу. Виділено основні функції Storytelling та визначено переваги його застосування в середовищі початкової школи. Розроблено рекoмендaції і пропозиції для практичного застосування вчителями початкових класів методу «Storytelling» на уроках з метою розвитку комунікативної компетентності учнів.
ОРГАНІЗАЦІЙНО-МЕТОДИЧНІ ОСНОВИ ЗАСВОЄННЯ ФРАЗЕОЛОГІЇ НА УРОКАХ УКРАЇНСЬКОЇ МОВИ В ПОЧАТКОВІЙ ШКОЛІ
Authors: Дубовик Світлана , Кучер Ірина
Published: October 2022

У статті розкрито організаційно-методичні засади засвоєння учнями початкової школи фразеології на уроках української мови. Акцентовано увагу на системі вивчення фразеології. Висвітлено необхідність професійно-педагогічної підготовки вчителя до роботи над формуванням у молодших школярів лексичних умінь засобом фразеології. Розглянуто загальні рекомендації щодо організації роботи над вивченням фразеологічних одиниць молодшими школярами. Розкрито методику формування лексичної та фразеологічної компетентностей учнів початкової школи. Охарактеризовано види лексичних вправ і завдань, які доцільно використовувати під час навчання фразеології на уроках української мови в початковій школі. Висвітлено питання актуальності фразеологічних досліджень, яке визначається увагою до проблем національної самосвідомості та необхідністю пошуку нових підходів до вивчення фразеології.
СВОЄРІДНІСТЬ ТВОРЧОСТІ В. СКОТТА У КУЛЬТУРНО-ІСТОРИЧНОМУ КОНТЕКСТІ
Authors: Драпан Михайло
Published: October 2022

У статті проаналізовано специфіку творчості В. Скотта та унікальність його творчого методу. Звернення письменника до жанру історичного роману було закономірно. В. Скотт шукав художню форму, яка могла б адекватно втілити відображення історичних подій у культурній пам'яті людства, вказати на об'єктивний зв'язок минулого та сьогодення. Талановитий поет знайшов форму висловлювання своїх ідей у новому літературному жанрі − в історичному романі, створивши, по суті, цей жанр, як в англійській, так і у всесвітній літературі. Історичний роман є, без жодного перебільшення, одним із найбільш яскравих літературних жанрів, оскільки ретроспектива минулого в уяві письменника заповнює відсутність уяви та фантазії професійного історика.
ПОПУЛІЗМ ЯК ФЕНОМЕН ПОЛІТИЧНОГО ДИСКУРСУ УКРАЇНИ ТА ВЕЛИКОЇ БРИТАНІЇ (ПОРІВНЯЛЬНИЙ АНАЛІЗ НА ОСНОВІ МАТЕРІАЛІВ ЗМІ ТА СОЦІАЛЬНИХ МЕРЕЖ)
Authors: Кулина Ольга , Креховецька Катерина
Published: October 2022

Вир політичного життя України та світу ніколи не зупиняється, а гострі теми суспільного життя вже давно стають причиною суперечок не тільки на сторінках газет та журналів. Стрімкий технологічний прогрес у сфері медія та віртуальної міжособистісної взаємодії, особливо сприяв поширенню політичного дискурсу і в соціальних мережах. У статті розглянемо найбільш частовживані трактування поняття «популізм» та способи розпізнавання маніпуляцій в політичному дискурсі. Важливим моментом проведеної наукової розвідки є встановлення найпоширеніших концептів та тем, які трапляються при вивченні політичного дискурсу України та Великої Британії. Роботу варто розглядати як спробу порівняльного аналізу комунікаційної взаємодії учасників політичного життя України та Об’єднаного Королівства на основі матеріалів засобів масової інформації та соціальних мереж (розглянуті британські видання «The Independent», «The Sun», «The New Statesman», українськe друкування «Українська правда», та дописи із соціальної мережі Твіттер).
ОРГАНІЗАЦІЙНІ АСПЕКТИ ОБЛІКУ НЕФІНАНСОВИХ АКТИВІВ СУБ’ЄКТІВ ДЕРЖАВНОГО СЕКТОРУ
Authors: Беженар Альона
Published: October 2022

Знання теоретичних основ, методики та організації обліку суб’єктів державного сектору економіки є важливою умовою достовірного відображення інформації про господарські операції з активами в бухгалтерському обліку; з подальшим її узагальненням в процесі складання фінансової звітності, а також подання користувачам для задоволення інформаційних потреб в процесі ухвалення управлінських рішень. Облікова інформація про наявність та рух нефінансових активів – умова ефективного управління діяльністю суб’єкта державного сектора. Зміни у регулюванні сфери діяльності суб’єктів у державного сектору економіки призвели до суттєвих змін у системі обліку, що, своєю чергою, потребує удосконалення методичної бази обліку, фінансової звітності, особливо в частині операцій з нефінансовими активами. Насамперед це стосується, запровадження в облікову практику поняття "нефінансові активи", що спричинило відповідні зміни у Плані рахунків бухгалтерського обліку в державному секторі.
DEVELOPING SOFTWARE TO SOLVE CERTAIN PROBLEMS OF INVENTORY MANAGEMENT
Authors: Лозовська Людмила , Бандоріна Лілія
Published: October 2022

In modern conditions of intensifying competition in consumer markets, stable operation of enterprises is ensured by the implementation of strategies for maximum satisfaction of consumer demand for goods and related services. Planning such strategies requires improvements in various enterprise systems, in particular, the inventory management system based on the rationalization and optimization of product flows, use of appropriate models and methods for these tasks. Every company strives to satisfy the customer at the highest possible level. This task requires a significant investment in inventory. At the same time, an equally important task is to find new opportunities to reduce all types of costs and increase profits, therefore, from the point of view of finance, the ideal state is when there is no stock while the production needs of the company are met in full. But such a situation is absolutely impossible in real conditions. In order to work as efficiently as possible and reach acceptable financial indicators, it is necessary to effectively manage inventory stock at the enterprise. An essential feature of inventory modeling process is uncertainty in real conditions, which is associated with the inaccuracy or incompleteness of information about demand, supply, time delays of ordered goods, product spoilage and other parameters of the logistics system. This necessitates an effective inventory management mechanism in conditions of uncertainty. Solving this problem requires calculation of exact date and quantity of each subsequent order. Most modern software packages for inventory management are quite difficult to understand or require large financial expenses. In addition, most practical applications are designed for deterministic parameters of demand and production schedule. In fact, demand has a high level of uncertainty, which requires improved algorithms using stochastic theory of inventory management. Thus, a number of issues related to this field still remain unresolved or incompletely resolved. Most publications consider the classic toolkit with some well-known modifications. However, classic models are quite difficult to apply in in real life because the ideal conditions are difficult to achieve in practice. The models do not take into account the limitations imposed by internal and external factors. Based on this, we have created software that would perform the required task. The final product of the research is a software product that enables warehouse operators and managers to optimize drafting a schedule of production inventory deliveries in conditions of demand uncertainty, as well as controlling deliveries based on an economic-mathematical model of inventory management in conditions of demand uncertainty. The software is able to determine the optimal period of delivery of several types of resources, total costs for storage and ordering, the effect of the obtained savings, speeding up and simplifying the dispatcher's work.
piNET: An Automated Proliferation Index Calculator Framework for Ki67 Breast Cancer Images
Authors: Geread Stephny
Published: October 2022

Robust algorithms which are generalizable to multicenter datasets have large potential in digital histopathology. Combatting challenges such as different staining protocols, images, stain and scanner vendors, provide significant value to diagnostic pathology. Automated workflows have the potential to decrease turnaround time, improve efficiency and accuracy. In this work, two different frameworks for proliferation index quantification were developed and analyzed. First, a novel unsupervised color separation pipeline based on the IHC color histogram was proposed for the robust analysis of Ki67 and hematoxylin stained images in multicentre datasets. An “overstaining” threshold was implemented to adjust for background overstaining, and an automated nuclei radius estimator is designed to improve nuclei detection. After implementing this method, we found it to perform poorly on clinical data, specifically the nuclei detection portion. Therefore, this initiated the development of piNET, an automated Proliferation Index Calculator for Ki67 stained digital pathology images. The objective of this model was generalizability, minimal ground truth generation and robustness to multi-center datasets. In this work, a novel pipeline, piNET, can detect immuno-positive and immuno-negative tumor cells, which aids in the quantification of proliferation index. This pipeline is robust to multicenter data, has been assessed on five datasets, in order to accurately claim that the pipeline is generalizable. The F1 Scores proliferation index and classifications were thoroughly evaluated on multicenter data, 173 patched data, 90 tissue micro-arrays and 55 whole slide images. This pipeline was built on the U-NET, in combination with regression-based modeling and using a novel data partition approach. The piNET, trained on a single dataset, obtained an accuracy rate of 86% on the tissue micro-array, and 89% on patched data, and 76% on whole slide images. The proposed method can achieve an overall accuracy rate of 85% across five datasets and a Proliferation Index difference and R2 of 5.6% and 0.84 across four datasets respectively.
Linear Classifiers for Context-aware Place Suggestions Implemented on Google Map
Authors: Nitchot Athitaya
Published: October 2022

Mobile applications such as Google Maps can provide suggestions for nearby locations. However, some issues with personalized presentation and recommendations and suggested locations are not ordered. This paper proposes context-awareness on place types using linear classifiers. The context-aware ubiquitous support is concerned with recommending nearby locations based on rating and distance. We use the scenario of types of places to process the recommendation. Two experiment studies were conducted, and the results showed that our approach is significantly better than a normal Google places search. Overall, the users were satisfied with our approach.
Syllabus Statements: A Point of Visibility for Disability Services
Authors: Strimel Morgan , Jason Northrup
Published: October 2022

Course syllabi are an important point of visibility for higher education disability services offices, lending importance to the presence and accuracy of disability and accommodations statements within them. The present study is a content analysis of course syllabi from a large Northern Virginia university from the Fall 2020 semester. Researchers collected syllabi from publicly available webpages—including department websites—resulting in a sample size of 61 syllabi with 58 disability/accommodation statements available for analysis. Researchers analyzed and coded syllabi for the presence of an accurate name and contact information for the institution’s disability services office, the accuracy of procedures for establishing accommodations, and the usage of the office’s pre-written disability/accommodation syllabus statement. Of the 58 syllabus statements, only 39.7% included completely accurate information related to disability services and accommodation-related procedures. Further, none of the syllabi in the sample used the syllabus statement(s) made publicly available by the university’s disability services office. The authors outline action items for disability services professionals and other campus stakeholders to leverage syllabi as a key point of visibility for disability services and ensure that students are provided with clear, concise, and accurate information necessary to establish accommodations entitled to them under federal law.
Şapka İnkılabının Sosyo-Ekonomik Yönleri: Şapka İthalatı, Yerli Üretim ve Halka Yansımaları
Authors: İmrag Kaya
Published: October 2022

Şapka İnkılabı, birçok çalışmaya konu olmuş, ancak iktisadi açıdan ihmal edilmiştir. Buradan hareketle bu çalışmada zengin iktisadi veriler ışığında inkılabın sosyo-ekonomik yönleri ele alınacaktır. Şapka ihtiyacı büyük ölçüde ithalat yoluyla karşılandı. Şapka en çok İtalya ve Fransa’dan ithal edildi. 1923-1933 Dış Ticaret İstatistikleri fes ithalatının yerine geçen şapkanın toplam ithalat içindeki payının birkaç yıl içinde çok düşük bir seviyeye indiğini göstermektedir. Üstelik yerli üretimin, şapka temininde, giderek ithalatın yerini aldığı görülmektedir. 1929 Dünya Ekonomik Buhranı ve Gümrük Tarife Kanunu’nun şapka ithalatına etkileri ise sınırlı oldu. Şapka devlete ciddi anlamda bir yük getirmedi. Hayat pahalılığı endeksi, memur maaşları ve şapka fiyatları verileri asıl yükü halkın çektiğini göstermektedir. Hükûmet bu durumu dikkate alarak memurlara bir yıl sonra geri ödenmesi şartıyla şapka avansı vermiştir. Dönemin ekonomik koşulları halka böyle bir ödenek çıkarılmasına olanak vermemiştir.
Unutulan Bir Gün: Lozan Sulh Günü/Bayramı
Authors: Gencer Tülay
Published: October 2022

Osmanlı Devleti’nin son 10 yılı savaşlarla geçmiştir. 1911’de başlayan Trablusgarp Savaşı, devamında Balkan Savaşları ile Birinci Dünya Savaşı ve en nihayetinde Anadolu’nun bağımsızlık savaşı. İttihat ve Terakki, Almanya ile ittifak hâlinde girdiği savaşta İtilaf bloğuna yenilmiştir. Savaşı bitiren Mondros Mütarekesi ise imparatorluğa aradığı barışı getirmekten çok İtilaf Devletleri’nin yeni işgallerine zemin hazırlamış ve durum aynı zamanda Anadolu’da bir direnişin başlamasına sebep olmuştur. Başta Mustafa Kemal olmak üzere diğer Millî Mücadele liderleri yıllardır savaşan bir toplumu içeride İstanbul hükûmetine, dışarıda ise emperyalizme karşı örgütlemek gibi oldukça zor bir görevle karşı karşıya kalmışlardır. Kongreler sürecinde şekillenen Misakımillî’nin Osmanlı Mebusan Meclisinde kabul edilmesi 16 Mart 1920’de İstanbul’un işgali ile sonuçlanmıştır. Bunun üzerine Ankara’da yeni bir meclis kurulmuş ve bu meclis Misakımillî sınırları içerisinde tam bağımsız bir ülke için her türlü mücadeleyi göze almıştır. Mudanya Mütarekesi; Millî Mücadele’nin askerî safhasını sona erdirmiş, Sevr Antlaşması’nın yerine geçecek yeni bir antlaşmanın imzalanmasına giden süreci başlatmıştır. Cephede olduğu gibi müzakere masasında da işler İsmet Paşa liderliğinde Türk heyeti için çok zorlu geçmiştir. Galip devletler kaybedilen bir savaşı diplomatik manevralarla kazanmak için çok çaba sarf etmiştir. Türk heyeti de bağımsızlığına gölge düşürecek her görüş ve öneriye şiddetle karşı çıkınca Lozan görüşmeleri bir çıkmaza girmiş ve taraflar masadan kalmak zorunda kalmışlardır. İkinci kez toplanan konferans sonunda Türkiye, nihayet Misakımillî’yi büyük ölçüde gerçekleştirdiği bir barış antlaşması imzalamayı başarmıştır. Lozan Sulh Muahedesi ile sadece Anadolu’nun bağımsızlığı onaylanmamış aynı zamanda 10 yıldır devam eden bir savaş ortamına da son verilmiştir. Bu nedenle 24 Temmuz günü Lozan Sulh Günü/Bayramı olarak uzun süre kutlanmıştır. Kutlamaların konjonktüre göre değişim göstermiş olduğu ve en nihayetinde artık unutulduğu görülmektedir. Bu çalışma unutulan bir günü/bayramı tekrar hatırlamak niyeti taşımakla birlikte ayrıca 24 Temmuz’un unutuluşunu konjonktürel olarak da ele almayı amaçlamıştır.
Species-specific monitoring of Skeletonema blooms in the coastal waters of Ariake Sound, Japan
Authors: Yoshida K , Ota H , Iwanaga T , Yoshitake A , Mine T , Omura M , Kimura K
Published: October 2022

Skeletonema is a cosmopolitan diatom observed in coastal waters that forms extensive blooms, largely underpinning coastal ecosystems and fisheries. Recent revisions to the phylogeny of Skeletonema have shown multiple pseudocryptic species within the type species S. costatum. We developed a novel species-specific quantitative PCR (qPCR) method to track the annual dynamics of 7 Skeletonema species, including the pseudocryptic species, in the coastal waters of Ariake Sound, Japan. Fortnightly monitoring revealed that each Skeletonema species had different seasonality and occurrence patterns. The significant findings related to: (1) the species-specific ecological strategies and (2) the ecophysiology of the 5 pseudocryptic species assigned as S. costatum (sensu lato). Three Skeletonema species (S. costatum [sensu stricto], S. menzelii, and S. tropicum) formed blooms in summer, while the copy number of other species increased in winter (S. ardens, S. dohrnii/marinoi, S. grevillei, and S. japonicum). Bloom dynamics also differed among species, with either single intense bloom events or sustained moderate blooms. Summer species bloomed successively under the highly dynamic summer conditions (high freshwater input and anticyclonic tropical typhoons). By contrast, in winter, multi-species blooms were observed under conditions of low sea surface temperature and solar insolation. The single-peak species intensely bloomed during an ephemeral optimal time whereas others sustained their biomass in the pax between the intense blooms. Our in situ species-specific monitoring study connects ex situ physiology and in situ distributions, highlighting the diverse ecophysiology within this cosmopolitan diatom genus.
DIALECT VARIATION AS AN ACCOMMODATION STRATEGY IN CULTURAL INTERACTION
Authors: Rahmasari Gartika , Yuniarti Elsa , Nurhayati Iis Kurnia , Maharani Iris Fatia
Published: October 2022

Jatinangor, West Java has many transmigrators especially from other parts of Java Island such as Central and East Java. Although living in the same island, Javanese people are different in terms of language and dialect from the native people of Jatinangor, Sundanese. The latter tends to be obstacles when Javanese transmigrators want to make a contact with Sundanese people. In order to make an effective communication, both parties need to perform an accommodation strategy so that they can reach their goals in communication. The present study aims to analyze the accommodation strategies performed by Javanese transmigrators and Sundanese natives in Jatinangor. The present study uses a descriptive qualitative approach by interviewing three respondents. The results of present study suggest a convergence strategy to accommodate the communication between Javanese and Sundanese people in Jatinangor. In this regard, both parties change their dialect so that they can be understood better.
TMS 38 MADDİ OLMAYAN DURAN VARLIKLARIN MUHASEBELEŞTİRİLMESİ
Authors: ÖZAYDIN Mustafa
Published: October 2022

İşletmenin karlılığının artmasında etkin rol oynayan, işletmeye rekabet avantajı kazandıran, ancak fiziki olarak mevcut olmayan haklara maddi olmayan duran varlık denir. Günümüz şartlarında, dijitalleşme artıkça, işletmelerin varlıkları içerisinde maddi olmayan duran varlıklar gittikçe önem kazanmaktadır. İşletmeler tarafından, artan ticari rekabet şartlarında, varlıklarının devamı ve faaliyetlerinin kesintisiz olarak sürdürülebilmesi için fiziki varlıkların yanı sıra, maddi olmayan varlıklardan da faydalanılmaktadır. Patent, telif hakkı, ithalat kotası, yazılım programı, film, müşteri ve tedarikçi ağı ve bağlantısı, dağıtım sistemi, isim kullanma hakkı, faaliyet hakkı, piyasadaki hâkimiyet durumu gibi varlıklar, Maddi olmayan duran varlıklara örnek olarak verilebilir. Piyasa şartları doğrultusunda bu varlıklara değerleme uygulanarak, varlıkların mali tablolarda doğru bir şekilde yer alması önem kazanmaktadır. İşletmeler tarafından kullanılan bu kaynaklardan, maddi olmayan duran varlıklar sınıfına dâhil olması gereken varlıklar ile bunların muhasebe kayıtlarına alınması, değerlemeye tabi tutulması, yıpranma payı ayrılması, yenileme gideri, değer düşüklüğü uygulaması gibi konular TMS 38 Maddi Olmayan Duran Varlıklar Standardında ayrıntılı olarak düzenlenmiştir.Bu çalışmada, işletmeler tarafından edinilen maddi olmayan duran varlıklar gurubundaki varlıkların, TMS38 Maddi olmayan duran varlıklar standardı hükümlerine göre muhasebeleştirilme usul ve esasları incelenmiştir. Öncelikle; TMS38 standardında sayılan kavramlar hakkında temel bilgiler verilmiş, ardından; maddi olmayan duran varlıkların değerlemesi, muhasebeleştirilmesi, amortismana tabi tutulması ve yapılması gereken diğer işlemler ile ilgili uygulamalar açıklanmış ve uygulama örnekleri verilmiştir.Çalışmada literatür taraması ile sonuca ulaşılarak monografi yöntemi ile uygulama yapılmıştır. Aynı zamanda, maddi olmayan duran varlık kavramı içinde yer alan kalemler incelendiğinde, çalışmanın, ekonomiye yüksek katma değer kazandıracak unsurları içerdiği ve bunların üzerinde önemle durulması gerektiği görülmüştür.
The replication crisis and philosophy
Authors: Buckwalter Wesley
Published: October 2022

The replication crisis is perceived by many as one of the most significant threats to the reliability of research. Though reporting of the crisis has emphasized social science, all signs indicate that it extends to many other fields. This paper investigates the possibility that the crisis and related challenges to conducting research also extend to philosophy. According to one possibility, philosophy inherits a crisis similar to the one in science because philosophers rely on unreplicated or unreplicable findings from science when conducting philosophical research. According to another possibility, the crisis likely extends to philosophy because philosophers engage in similar research practices and face similar structural issues when conducting research that have been implicated by the crisis in science. Proposals for improving philosophical research are offered in light of these possibilities.
Trends and Future Directions in Automated Ransomware Detection
Authors: Jegede Abayomi , Fadele Ayotinde , Onoja Monday , Aimufua Gilbert , Mazadu Ismaila Jesse
Published: October 2022

Ransomware attacks constitute major security threats to personal and corporate data and information. A successful ransomware attack results in significant security and privacy violations with attendant financial losses and reputational damages to owners of computer-based resources. This makes it imperative for accurate, timely and reliable detection of ransomware. Several techniques have been proposed for ransomware detection and each technique has its strengths and limitations. The aim of this paper is to discuss the current trends and future directions in automated ransomware detection. The paper provides a background discussion on ransomware as well as historical background and chronology of ransomware attacks. It also provides a detailed and critical review of recent approaches to ransomware detection, prevention, mitigation and recovery. A major strength of the paper is the presentation of the chronology of ransomware attacks from its inception in 1989 to the latest attacks occurring in 2021. Another strength of the study is that a large proportion of the studies reviewed were published between 2015 and 2022. This provides readers with an up-to-date knowledge of the state-of-the-art in ransomware detection. It also provides insights into advances in strategies for preventing, mitigating and recovering from ransomware attacks. Overall, this paper presents researchers with open issues and possible research problems in ransomware detection, prevention, mitigation and recovery.
The main instruments of state regulation of the transformation of the fuel and energy balance
Authors: Komarova A. V.
Published: October 2022

The aim of the study is to analyze the experience of energy transition management policies in major fossil fuel exporting countries. The change in the structure of the fuel and energy balance in Canada, Australia, Norway, as well as Russia and the EU is assessed. The main trends associated with a significant decrease in the share of coal used and an increase in the share of natural gas and renewable energy sources for all the objects under consideration are identified. The analysis of carbon regulation policy revealed significant differences in the main applied principles. While Australia has a voluntary system of de facto subsidies for low-carbon activities, Canada is dominated by regional mandatory regulation, and Norway uses both tax instruments and EU cap-and-trade system.
Issues of garage amnesty in the field of land and property relations
Authors: Ilyinykh A. L.
Published: October 2022

The article discusses some features of the implementation of the garage amnesty in relation to capital garages, which allows in a simplified manner to formalize the right to such objects and land plots on which they are located. The signs of attribution of the property to the capital garage are indicated. Statistical data are presented showing insufficient interest of garage owners in registration of rights that will entail the obligation to pay real estate tax.
The practice of applying the foresight research method in Planning the use of Land Resources
Authors: Strekalovskaya M. I. , Dobrotvorskaya N. I.
Published: October 2022

The article discusses the practice of using the "SWOT analysis" method for planning the use of municipal land resources. The object of the study was municipalities on the territory of the Republic of Sakha (Yakutia). The research technology includes two stages. The first stage is the study of municipal land management programs. The second stage is field research: a survey of experts in a small group using electronic means of communication and a personal conversation with experts. Electronic means of communication were used to interview experts who could not be contacted in person due to the following reasons - the remoteness of the experts' location, restrictions on personal contacts in connection with the Covid-19 pandemic. As a result of the conducted research, the positive aspects of the activities of the municipal property management committees, as well as conditions that reduce the effectiveness of the work of the committees, have beenidentified.
Statistical analysis of agricultural land use
Authors: Babkenovna L. T.
Published: October 2022

Statistical data on the use of agricultural land in the Republic of Kazakhstan and the Russian Federation, problems and ways to solve it are considered.
Theoretical cost of real estate and natural resources as a tax base
Authors: Vlasov A. D. , Lobanova E. I.
Published: October 2022

It is proposed to introduce another indicator instead of the current cadastral value as a taxable base for property taxes and land tax - the theoretical value of real estate and natural resources. The theoretical value has a fundamentally different basis compared to the cadastral value. The theoretical cost is based mathematically on the Euler L. formula, which is used to obtain a continuous closed relief of the economic potentials of the territory. The theoretical value has many advantages over the cadastral value as a basis for calculating property taxes, because it becomes more objective (reliable) due to the digitalization of the process of the tax base, and when forming the budget allows the state, without losing income, to observe the principle of social justice, to introduce artificial intelligence into the system.
Pemodelan dan simulasi kinematika robot swerve 4 roda
Authors: Siradjuddin Indrazno , Wibowo Sapto , Rofiq Arta Ainur
Published: October 2022

Pemodelan kinematika berperan penting dalam mengontrol perpindahan robot. Perpindahan robot tidak semata menentukan koordinat awal dan akhir, tetapi juga menentukan kecepatan masing-masing motor yang dibutuhkan untuk mencapai posisi yang diinginkan. Pada penelitian ini, pengembangan algoritma kontrol kinematika untuk mengontrol pergerakan diterapkan pada robot swerve 4 roda. Hal ini bertujuan untuk mengetahui hubungan antara pengerakan robot dengan kecepatan aktuaktor pada ruang 2 dimensi. Metode yang digunakan pada penelitian ini adalah metode motion rigid body analysis. Metode ini digunakan untuk menganalisis hubungan antara pergerakan robot dengan kecepatan aktuaktor kemudian, diimplementasikan pada posisi tujuan yang bersifat diam dan bergerak. Skenario pengujian dilakukan untuk memvalidasi performa dari kontrol algoritma yang ditawarkan dengan cara simulasi, dimana berbantuan bahasa pemrograman python. Hasil simulasi yang ditampilkan bahwa, robot dapat bergerak dari posisi awal menuju posisi tujuan baik pada target diam mapunu bergerak. Target diam, robot mampu bergerak dengan membentuk jalur secara linier menuju posisi rujuan dan target bergerak, robot mampu bergerak dengan membentuk jalur dengan pola angka delapan. Dari hasil simulasi tersebut didapatkan bahwa, efektivitas dari metode rigid body analysis mampu mengatasi permasalahan yang ditawarkan dimana robot mampu bergerak menuju target yang diam dan bergerak dengan pemodalan kinematika yang telah dirancang.
ABSTRACT
Kinematic modeling plays an important role in controlling movement of the robot. Movement of the robot not only determines the start and end coordinates, but also determines the speed of each motor needed to reach the desired position. In this research, the development kinematic control algorithm to control movement of 4-wheel swerve robot. This aims to determine the relationship between the movement of the robot with the speed of the actuator in 2 dimensional space. The method used in this research is motion rigid body analysis. This method is used to analyze the relationship between movement robot with speed of the actuator then, implemented at the destination position which is static and dynamic. The test scenario was carried out to validate the performance of the control algorithm offered by simulation, which was assisted by the python programming language. The simulation results show that the robot can move from its initial position to its destination position, both on static and dynamic targets. The target is static, the robot is able to move by forming a linear path to the target position and the target is dynamic, the robot is able to move by forming a path with a figure eight pattern. From the simulation results, it was found that the effectiveness of the rigid body analysis method was able to overcome the problems offered. Where the robot is able to move towards a static and dynamic target with the kinematics modelling that has been designed.
Indikator konsentrasi pelarut tembaga berbasis IOT
Authors: Darmono Hendro , Koesmarijanto Koesmarijanto , Suharto Nugroho
Published: October 2022

Penelitian ini menguji kinerja perangkat pelarut tembaga skala kecil untuk digunakan di labotarium elektronika. Bahan kimia ferri clorida 40 % 1500 ml digunakan sebagai bahan pelarut dasar, perangkat ini digunakan untuk menghapus atau menghilangkan sebagian lapisan tembaga yang tidak diperlukan pada rangkaian di Printed Circuit Board (PCB). Sebuah kamera digunakan sebagai sensor kepekatan larutan yang telah digunakan untuk menghapus lapisan tembaga. Data sensor diproses dengan menggunakan Raspberry Pi yang digunakan sebagai pembanding perhitungan kepekatan larutan secara manual dan data dikirimkan ke aplikasi android. Metoda pengalamatan warna Red, Green, dan Blue (RGB) digunakan untuk menentukan kadar tembaga berdasarkan warna yang ditangkap kamera. Hasil pengujian menunjukkan kamera mengidentifikasi warna untuk kadar tembaga dalam laruran mulai dari 0% sampai dengan 0,121 % dan waktu yang diperlukan untuk melarutkan tembaga mencapai 45 menit yang akan digunakan acuan untuk menentukan larutan sudah jenuh. Hasil pengolahan data menghasilkan tampilan kejenuhan dari 30% sampai dengan 100%, artinya perubahan warna untuk kadar laruran kurang dari 0,02% tidak dapat diidentifikasi demikian juga untuk diatas 0,121%. Dengan demikian dapat disimpukan perangkat ini hanya mampu mendeteksi kadar tembaga dalam pelarut diatas 0.02% hingga maksimum 0,121%.
ABSTRACT
This research tested the performance of a small-scale copper solvent device for use in an electronics laboratory. The chemical ferric chloride 40 % 1500 ml is used as a primary solvent. This device removes or partially removes the copper layer that is not needed on the circuit on the Printed Circuit Board (PCB). A camera is used as a sensor for the concentration of a solution used to remove the copper layer. Sensor data is processed using a Raspberry Pi, which compares the attention of the solution manually and the data sent to the Android application. The Red, Green, and Blue (RGB) colour addressing method is used to determine the copper content based on the colour captured by the camera. The test results show the camera identifies the colour for the copper content in the solution ranging from 0% to 0.121%. The time required to dissolve the copper reaches 45 minutes, which will be used as a reference to determine whether the solution is saturated. The data processing results produce a saturation display from 30% to 100%, meaning that the colour change for a solution content of less than 0.02% cannot be identified as well as for those above 0.121%. Thus, it can be concluded that this device can only detect copper levels in solvents above 0.02% up to a maximum of 0.121%.
Review pengaruh penetrasi photovoltaic terhadap loss of life dan kinerja transformator
Authors: Prasojo Rahman Azis , Duanaputri Rohmanita , Apriliasari Jamik , Dini Rosina Ahda , Mahmudah Devi Soviati
Published: October 2022

Salah satu peralatan yang penting dalam sistem distribusi tenaga listrik adalah transformator. Penuaan transformator disebabkan oleh kerusakan isolasi yang diakibatkan dari proses degradasi kimia yang terakselerasi oleh oksidasi dan peningkatan suhu. Maka dari itu, untuk menilai loss of life transformator yang paling umum digunakan adalah menggunakan karakteristik thermal transformator. Peningkatan penggunaan photovoltaic (PV) yang mulai menyebar di berbagai daerah adalah salah satu bukti mulai diandalkannya energi terbarukan. Hal ini membawa dampak positif maupun negatif, baik bagi sistem tenaga secara keseluruhan, maupun bagi peralatan listrik. Artikel ini membahas berbagai penelitian terdahulu yang meneliti tentang pengaruh penggunaan PV terhadap penurunan kondisi transformator distribusi. Artikel review ini dibagi menjadi tiga bagian. Yang pertama membahas tentang akibat pemasangan PV yang mempengaruhi kinerja dari isolasi transformator berdasarkan pembebanan yang dialami saat operasi. Yang kedua membahas tentang pengaruh harmonisa yang dihasilkan oleh sistem PV terhadap penuaan transformator. Yang terakhir membahas tentang beberapa penelitian terdahulu yang membahas pendekatan untuk mengatasi harmonisa pada sistem
 
ABSTRACT
One of the most important equipment in an electric power distribution system is a transformer. Transformer aging is caused by insulation breakdown resulted from chemical degradation processes that are accelerated by oxidation and increasing temperature. To assess the loss of life of the transformer, the most commonly used is to use the thermal characteristics of the transformer. The increasing use of photovoltaic which is starting to spread in various regions is one proof that renewable energy is starting to be relied on. This has both positive and negative impacts, both for the power system as a whole and for electrical equipment. This article discusses various previous studies that examined the effect of the use of photovoltaic on the deterioration of the distribution transformer condition. This review article is divided into three parts. The first is the effect of PV penetration which affects the performance of the transformer insulation based on the loading during operation. The second is the effect of harmonics generated by the PV system on the transformer aging. The last is to discuss some of the previous studies that proposed methods in reducing harmonics in the system.
Rancang bangun sistem robot AGV untuk penyortiran paket ekspedisi dengan fitur anti collision
Authors: Tamara Mohamad Nasyir , Utomo Eko Budi , Tamami Ni’am , Pitowarno Endra , Satria Novian Fajar , Purnomo Didik Setyo , Hilmi Wildan , Sugianto Cahyo
Published: October 2022

Robot Automated Guided Vehicle (AGV) secara luas diterapkan di berbagai tempat seperti pabrikasi dan manufaktur yang telah menggunakan sistem otomatis, khususnya pada area pergudangan. Ferlib AGV merupakan robot pembawa barang yang didesain khusus untuk membawa dan memindah barang. Robot Ferlib AGV diciptakan untuk memenuhi kebutuhan para pekerja dalam sistem tata kelola pergudangan di industri terutama pekerjaan yang bergerak dalam bidang ekspedisi pengiriman barang. Pada saat beberapa robot berjalan di ruang atau daerah kerja yang sama, terdapat masalah yang mungkin terjadi dalam manajemen lalu lintas salah satunya adalah tabrakan. Penelitian ini bertujuan untuk membuat sebuah sistem yang dapat membuat robot menuju ke posisi yang diinginkan dan sebuah sistem yang dapat menghindari terjadinya tabrakan untuk diimplementasikan pada robot Ferlib AGV sebagai robot pembawa barang. Ada dua jenis konflik yang dapat menyebabkan terjadinya tabrakan yaitu Node Conflict dan Opposite Conflict. Robot mendeteksi konflik menggunakan sensor Position Sensitive Device (PSD) jenis inframerah. Untuk menyelesaikan konflik antar robot dimulai dari perencanaan jalur yang sesuai, dan dasar efektivitas tugas penjadwalan pergerakan robot. Hasil dari sistem ini telah mampu membuat robot Ferlib AGV sebagai robot pembawa barang yang dapat membawa barang menuju posisi koordinat berdasarkan posisi yang diberikan, serta dapat mendeteksi konflik dan melakukan penghindaran berdasarkan jenis konflik yang terjadi.
ABSTRACT
Automated Guided Vehicle System (AGVs) robots are widely applied in various places such as manufacturing and manufacturing that have used automated systems, especially in warehousing areas. Ferlib AGV is a freight robot specifically designed to carry and move goods. The Ferlib AGV robot was created to meet the needs of workers in the warehousing governance system in the industry, especially jobs engaged in the transportation and transfer of goods. When several robots run in the same work space or area, there are problems that may occur in traffic management, one of which is a collision. This study aims to create a system that can make the robot go to the desired position and a system that can avoid collisions to be implemented on the Ferlib AGV robot as a freight robot. There are two types of conflicts that can cause collisions, namely Node Conflict and Opposite Conflict. Robots detect conflicts using an infrared sensor type Position Sensitive Device (PSD). To resolve conflicts between robots starts from the appropriate path planning, and the basic effectiveness of the task of scheduling robot movements. The results of this system have been able to make Ferlib AGV robots as goods-carrying robots that can carry goods to coordinate positions based on the given position, and can detect conflicts and avoidance based on the type of conflict that occurs.
Att använda fler språk i klassrummet kan ge ett ökat lärande
Authors: Karlström Matti
Published: October 2022

När flerspråkiga elever i årskurs 3 fick använda båda sina språk kunde de utrycka sig mer avancerat och på ett mer utvecklat sätt. Att använda hela sin språkliga repertoar blir till en resurs för eleverna, visar en studie från Stockholms universitet.
Process Simulation and Automated Cost Optimization of CO2 Capture Using Aspen HYSYS
Authors: Øi Lars Erik , Rahmani Pouya , Karunarathne Sumudu , Aromada Solomon
Published: October 2022

A standard process for CO2 capture based on absorption in mono ethanolamine (MEA) has been simulated and cost estimated with an equilibrium-based model in Aspen HYSYSTM. The aim has been to calculate cost optimum process parameters and evaluate the possibility of automated cost optimization using a spreadsheet facility. An Excel spreadsheet is used for dimensioning and cost estimation of the specified process. New in this work is that Visual Basic for Application (VBA) was used to automatically update installation factors for next iteration based on cost calculations in previous iteration. The equipment cost was obtained from the Aspen In-plant Cost EstimatorTM, and an enhanced detailed factor (EDF) method was used to estimate the total investment cost. The optimum process was found as the process with minimum calculated total cost. The cost optimum process parameters for the standard process were calculated to 15 m absorber packing height, 9 °C minimum approach temperature and 2.2 m/s superficial gas velocity through the absorber. With this approach, iterative cost estimation and optimization of CO2 absorption and desorption processes can be performed automatically.
Dynamic modeling of diafiltration system for a biorefinery application
Authors: Ohenoja Markku , Uusitalo Pekka , Valkama Hanna , Rathnayake Buddhika , Keiski Riitta L. , Ruusunen Mika
Published: October 2022

Application of membrane technologies in biorefinery processes has been studied for some time. The heterogenous nature of biorefinery steams, however, results in unideal performance of membrane systems and considerable fouling of membranes, which is decreasing the efficiency of separation. As a part of BioSPRINT project, this study focuses on application of separating monomeric sugars from the hemicelluloses fraction of lignocellulosic biomass, where pressure-driven nanofiltration with several diafiltration stages has been proposed for the separation task. Diafiltration is required to overcome the decreased separation efficiency when the retentate concentrations and viscosity increases. A lumped parameter dynamical model of the diafiltration plant is applied. The key model parameters are identified from experimental data from a laboratory membrane unit to reflect the considered biorefinery process. The model is then simulated to study the sensitivity of the uncertain model parameters (related to membrane fouling, solute concentrations, viscosity, and mass transfer coefficients) to the diafiltration plant performance (product purity, operation time). The model is implemented in the MATLAB®/Simulink environment. The simulation results are expected to identify potential sources of scale-up challenges in biorefinery-related membrane applications. The developed dynamic model also allows to investigate different operational strategies of diafiltration plants in the future.