bluuebunny/crossref_metadata_2025 huggingface dataset:
Histórias em Quadrinhos nas aulas de matemática: um panorama de produções acadêmicas brasileiras
Authors: Costa Ademir Brandão , Lopes Thiago Beirigo , Silva Jeane do Socorro Costa da
Published: July 2023

Nos últimos anos, os estudos sobre histórias em quadrinhos tem ganhado relevância no debate acadêmico. Destacam-se as produções e eventos produzidos pela Associação de Pesquisadores em Arte Sequencial (ASPAS), Núcleo de Pesquisa em Quadrinhos (NuPeQ/UEMS) e do Observatório de Histórias em Quadrinhos da USP. A pesquisa realizada teve o objetivo mapear e analisar pesquisas acadêmicas que investigaram sobre a utilização de HQs em aulas de matemática para a Educação Básica. Buscamos identificar pesquisas que tratam dessa temática, classificar esses achados de acordo com o conteúdo matemático apresentado e verificar como as HQs utilizadas nas pesquisas tem contribuído com o ensino de matemática. Como referencial teórico, optamos pelos estudos McCloud (1995), Tonom (2009), Vergueiro (2010), Eisner (2010) e Santos (2013) no que tange ao uso de quadrinhos em sala de aula. Apoiamo-nos em D’Ambrosio (2015) no tocante à educação matemática. Foi uma pesquisa qualitativa tipo bibliográfica com aporte nas ideias de tratamento dos resultados, inferência e interpretação da Análise de Conteúdo de Bardin (2011). Como resultados, notamos nas produções pesquisadas que as HQs contribuem na compreensão dos conteúdos desenvolvidos pelos estudantes e que, normalmente, as HQs são utilizadas como ferramenta avaliativa. Ainda assim, as HQs apresentaram-se positivamente como recurso didático-metodológico, ainda que estudantes e professores sintam dificuldades em desenvolvê-las.
Aproveitar-se da dependência econômica resultada da globalização para coagir nações é uma forma eficiente de solucionar entraves internacionais?
Authors: Brandão Fernanda
Published: July 2023

Este estudo visa compreender o processo de globalização de maneira histórica e contemporânea, abordando suas diversas fases e o efeito no comércio internacional da atualidade, além da grande dependência de importações, pois as nações especializam intensamente suas economias. O artigo busca analisar a eficácia do aproveitamento dessa dependência econômica para resolução de conflitos internacionais, sendo utilizados métodos coercitivos que forçam as economias a se adequarem ao que é exigido, devido aos entraves estabelecidos para o seu desenvolvimento.
crime de peculato no setor privado na esfera do direito internacional e suas implicações no âmbito do direito interno
Authors: Notari Márcio Bonini
Published: July 2023

RESUMO
O presente trabalho busca abordar o tema da corrupção privada a luz das normativas internacionais e suas implicações para fins de legislação brasileira. Para isso, num primeiro momento, será feita uma delimitação da corrupção privada em termos conceituais. Após, num segundo momento, será feito um exame quanto ao tratamento jurídico do crime de corrupção privada no Direito Internacional e Estrangeiro, à medida que novas abordagens vêm sendo realizadas sobre o tema da corrupção, trazendo um enfoque quanto ao setor privado. A partir desses pressupostos, busca-se traçar um panorama acerca dos instrumentos jurídicos de enfretamento a essa patologia, a qual não se encontra restringida ao exercício de uma função pública, por parte do funcionário público, nacional ou estrangeiro, mas também vem sendo operada na iniciativa privada, em que há diversas condutas praticadas por funcionários, diretores, gerentes no âmbito das empresas e sociedades empresariais, envolvendo lucro ou favorecimentos pessoais, que demarcam a existência de uma variante de condutas ilícitas (suborno, corrupção ativa e passiva, sigilo de informações, superfaturamentos), que operam no mercado, prejudicando a livre concorrência. O Código Penal Brasileiro ainda não tipificou o crime de corrupção na iniciativa privada, estando, portanto, ausente de previsão normativa quanto sua tipificidade, requerendo a necessidade de (re) adequação, em conformidade com os tratados e convenções internacionais.
Palavras-Chave: Corrupção, setor privado, peculato.
comportamento político no mundo digital
Authors: Aoki Erica
Published: July 2023

Esta pesquisa tem como principal objetivo analisar o conceito de como o poder vem sendo exercido hoje pelo povo em decorrência do avanço da Internet. Vivemos uma era de grandes mudanças políticas e geopolíticas em meio a uma crise econômica mundial.  Vemos uma massa em crescente insatisfação por viverem incertezas em suas vidas desencadeando diversas manifestações populares pelo mundo afora. A Internet sem dúvida alguma acelerou a disseminação da informação mas ao mesmo tempo, é um meio propício para a propagação de informações fabricadas e desprovidas da verdade, facilitando a manipulação das massas. Dentro deste contexto, não é uma tarefa simples distinguir entre os verdadeiros anseio do povo com os anseios que lhe são imputados através da disseminação massificada e manipulativas da informação. E ainda pior, há um grande risco de segregação da grande minoria que não tem acesso à estas informações gerando um abismo intransponível entre as pessoas, o que resulta em conflitos ainda mais complexos de serem resolvidos.
Coletivos de torcedores
Authors: Balducci João Victor Mota
Published: July 2023

O presente artigo busca trazer o debate sociológico sobre participação de parte das torcidas organizadas ao lado de coletivos de torcedores antifascistas nos protestos em defesa da democracia em 2020, os quais ocorreram devido ao panorama social, cultural e político caracterizado pelo avanço de pautas da direita extrema, tanto no âmbito futebolístico quanto no social e político nos últimos anos.
Poder Judiciário e a promoção dos Direitos Infanto-juvenis
Authors: Bertolusci Lariane
Published: July 2023

Este trabalho discute a relação entre o Poder Judiciário e a concretização dos direitos das crianças e adolescentes, explorando a forma como o exercício da função jurisdicional tem lidado com as repercussões da Doutrina da Proteção Integral, incorporada pela Constituição de 1988, no instituto da adoção.
Mulheres palmeirenses
Authors: Vilella Maria Luiza
Published: July 2023

Este artigo é fruto da minha pesquisa de iniciação científica (CNPq), que surgiu de algumas inquietações presentes na minha vida de torcedora palmeirense e estudante, na intersecção entre os campos do feminismo e do esporte. Tendo em vista o crescente número de mulheres nos estádios de futebol nas últimas décadas embora a área de estudos sobre futebol tenha se constituído em torno da temática relativa às torcidas organizadas o enfoque quase sempre privilegiava os agentes masculinos do campo esportivo, relegando a um segundo plano a presença das mulheres, consideradas, no máximo, simples coadjuvantes de uma modalidade praticada exclusivamente por homens. Portanto, o estudo buscou compreender e contemplar a riqueza de um universo ainda pouco valorizado e muito subestimado, analisando as formas de existir e resistir das mulheres em torno do esporte que é símbolo de identidade e paixão nacionais.
racismo no futebol brasileiro
Authors: Hora Geovanna Dourado
Published: July 2023

O debate sobre o racismo no futebol brasileiro cresce a cada dia, mas o tema está presente no esporte desde o seu nascimento, tal qual a bola e as chuteiras. Com a intenção de fomentar as conversar com mais informações, o Observatório da Discriminção Racial no Futebol publica o Relatório Anual da Discriminação Racial no Futebol com dados sobre os casos de racismo ao longo da temporada. O objetivo deste artigo é analisar esses elementos para traçar um panorama simples sobre os ataques racistas que permeiam o futebol nacional e mostrar como o negro é visto no esporte.
Dominação e Resistência
Authors: Rodrigues de Almeida Lúcio Flávio
Published: July 2023

Apresentação do vol. 25, n. 47 Jul./Dez. 2021.
Extrativismo do conhecimento: o caso da cerveja patagônica
Authors: Adoue Silvia Beatriz , Álvarez Francisco
Published: July 2023

A partir do caso da cerveja H41 Wild Lager, fabricada pela empresa Heineken Supply Chain, estudamos o caráter extrativista que rege as relações entre a investigação científica e a inovação tecnológica da empresa privada. A licença para utilização da levedura Saccharomyces eubayanus foi obtida a partir de uma parceria público privada entre instituições científicas estatais da Argentina e a empresa. A levedura é de uma linhagem original, retirada do fungo Cyttaria harioti, conhecido como “Llao Llao”, usado pelo povo mapuche para a preparação de bebida cerimonial. É um caso paradigmático: o Estado de um país periférico intermedia a transferência de tecnologia dos povos preexistentes para a empresa privada através da investigação realizada com recursos públicos. A empresa terceiriza os serviços de inovação para instituições públicas de países periféricos, sem responsabilidade própria de relações trabalhistas, nem com o ambiente dos territórios.
Eleições e lulismo: dois fatores de desorganização das classes populares
Authors: Machado Eliel
Published: July 2023

Este artigo está centrado em dois eixos principais: no primeiro, discutimos teoricamente como as eleições são verdadeiras armadilhas para a organização independente das classes trabalhadoras; no segundo, aproveitamo-nos das valiosas contribuições de Décio Saes sobre a personalização da política (populismo lato sensu) – enquanto efeito econômico, político e ideológico da estrutura capitalista – para analisarmos, brevemente, como o lulismo contribui para a desorganização autônoma das classes populares. Contestamos a tese de André Singer de que o lulismo diz respeito a um realinhamento ideológico nas eleições de 2006 e defendemos seu surgimento no movimento operário do final dos anos 1970, levando em consideração os efeitos da estrutura capitalista.
A Segunda Declaração de Havana: O Manifesto da Revolução Latino-americana
Authors: Salazar Luis Suárez
Published: July 2023

Levando-se em consideração que no bojo do processo revolucionário cubano, desencadeado a partir da tomada do poder em 1959, três principais documentos nortearam o seu rumo, especialmente a II Declaração de Havana (1962), principal objeto deste artigo. Ou seja, apesar das mudanças ocorridas de lá para cá, ela guarda certa atualidade para a transformação social latino-americana.
Sexualidade e socialismo, de Sherry Wolf
Authors: Martins Carlos Wellington Soares
Published: July 2023

Resenha do livro Sexualidade e socialismo, de Sherry Wolf.
Althusser desde América Latina:
Authors: Tzeima Andrés
Published: July 2023

Buscou-se nesse artigo articular o pensamento de Louis Althusser com o de três importantes pensadores latinoamericanos:  José Aricó, René Zavaleta e Agustín Cueva. Num primeiro momento, busca-se traçar paralelos entre as leituras de Aricó e Althusser do “O que fazer?”, de Lenin enfatizando o combate que ambos travaram contra o espontaneísmo e o reformismo economicista. Em seguida, num momento posterior, mobilizam-se alguns conceitos de Zavaleta (“equação social”, “ideologia necessária”, “ideologia excedente”) para criticar, desenvolver e aprofundar algumas reflexões althusserianas presentes nas páginas de seu póstumo “Sobre a reprodução”. Finalmente, realiza-se uma aproximação entre as críticas de Agustín Cueva e Althusser ao pensamento de Gramsci, enfatizando, para isso, os contextos de combate ao eurocomunismo, do primeiro, e às ideologias liberais-democráticas, do segundo.
O pensamento insurgente de Lélia Gonzalez e Beatriz Nascimento
Authors: Gonçalves Renata
Published: July 2023

O artigo apresenta algumas das contribuições teóricas de duas intelectuais negras brasileiras: Lélia Gonzalez e Beatriz Nascimento. A militância intelectual de ambas fornece aos estudos sobre a formação social brasileira a perspectiva das lutas e resistências do povo negro. Enquanto uma abordava os quilombos como espaços alternativos de resistência, a outra aprofundava seus estudos e sua militância no interior do movimento de mulheres negras. Suas formulações teóricas as inserem no panteão dos/as intérpretes de um Brasil que até aqui não coube na história oficial.
Continuo Preta: a vida de Sueli Carneiro, de Bianca Santana
Authors: Lourenço Ana Paula Pires
Published: July 2023

Resenha do livro Continuo Preta: a vida de Sueli Carneiro, de Bianca Santana.
"Movimentos sociais”, debates sobre o marco teórico
Authors: Adoue Silvia Beatriz
Published: July 2023

Este artigo analisa a linha do tempo da elaboração teórica sobre os assim chamados “movimentos sociais”. Ocupa-se das motivações que levaram à criação do campo de estudos em torno a esse objeto e da formação do campo acadêmico latino-americano sobre o tema, assim como a pertinência da utilização do marco teórico elaborado na academia estadunidense para estudar os movimentos latino-americanos. Trata também dos desafios que estes movimentos vêm enfrentando nas suas relações com o Estado e as políticas públicas. E preocupa-se com a relação, na elaboração teórica, entre movimentos e academia. Por último, formula questões para a reflexão atual sobre os movimentos antissistêmicos.
Intelectuais negras brasileiras
Authors: Gonçalves Renata
Published: July 2023

Apresentação do dossiê Intelectuais negras brasileiras.
Expediente, Lutas Sociais, v. 26, n. 49, jul./dez. 2022.
Authors: Sociais Lutas
Published: July 2023

Editor

 Lúcio Flávio de Almeida

 (PUC, São Paulo-SP)

 

 

 

 Comitê editorial

Claudete Pagotto (UMESP, São Bernardo-SP), Eliel Machado (UEL, Londrina-PR),

Jair Pinheiro (UNESP, Marília-SP), Lúcio Flávio de Almeida (PUC, São Paulo-SP).
Use Straw in the Removal of Petroleum Hydrocarbons from Industrial Wastewater for South Refinery Company in Basrah Province
Authors: Alzaidy Haider Kamel , Al-Khatib Firas Mustafa , Dawood Ammar Salman
Published: July 2023

In this study, a straw was employed at the coagulation and flocculation of total petroleum hydrocarbons from industrial wastewater in the refinery oil company in Basra province, using the design of experiments approach using the method of (analyzing screening designs). Independent factors in the experiments (pH, dose of the substance used for removal, and time of the experiment). Furthermore, the link between the test's independent variables and their impact on the elimination process. As previously stated, the results revealed that the square model is the optimum model in this study, and the maximum removal was 100% at PH (3), dose (2) g, and time (30) minutes, and a comparison was made between the experimental design DOE and the multiple linear regression MLR to determine the effectiveness of the system used, which proved its great effectiveness. MLR was too distant from the real consequences of DOE removal when there was a strong convergence between the real and expected impacts of DOE removal.
A Compendium of Projectiles Recovered from The Battlefield of the Last Major Battle of the War Between the States: Relics from Spanish Fort, Alabama
Authors: Budden Michael C. , Fontenot Daniel
Published: July 2023

March, 1865 began in Spanish Fort, Alabama as did countless months of March before. A breeze coming off of the Gulf of Mexico and into Mobile Bay brought a respite from what might otherwise be an uncomfortably warm month in the area immediately east of Mobile, Alabama. For several weeks, incessant rains made every road a quagmire. Even though it had been sometime since Confederate Navy forces and their accompanying blockade runners had been foiled by the Union Navy in the Battle of Mobile Bay, life in Mobile had been largely unchecked by the war, the people unbowed, and the city remained a bastion of Confederate influence. Union forces recognized Mobile’s position of influence and its hopes to end the War Between the States centered largely on the defeat of the city and region. Many of Spanish Fort’s earthworks built to protect Mobile, still stand. Countless artifacts have been recovered and continue to be recovered. Some of those artifacts, a reminder of the grim, last major battle of the American Civil War, fought from March 27–April 8, 2023 are documented here.
Exploring the Contexts of Child Sexual Abuse Within Families: A Field Study on the Taboo of Incestuous Adultery in Iran
Authors: Ahmady Kameel
Published: July 2023

According to structuralist theory in anthropology, the family unit has an internal order based on the rule ‘no adultery’, but through evolution and transformation, this cultural order can become its opposite. In some cases, this can lead to the violent suppression of individuality, rejection, isolation, harassment, sexual assault and even honour killings. In Iran, sexual abuse by incest is a taboo topic with significant social stigma attached to it. Victims’ fears of punishment and rejection, combined with the lack of registration and reporting, means that there are no reliable statistics or evidence, but some studies show that it is prevalent in Iranian society. This study aims to investigate the causes and factors associated with the sexual abuse of children by family members. It uses semi-structured interviews with 452 people who experienced incest in childhood. The study confirms that child sexual abuse by family members is facilitated by favourable circumstances and makes abused people more vulnerable to their abusers. The study identified several factors that contribute to sexual abuse, including inequality, poverty, patriarchy, ineffective sex education, lack of community support and family dysfunction. These factors lead to subsets of social and individual consequences, such as weakened social relations, early or delayed marriage, interpersonal problems, divorce, dysfunction, negative feelings and a sense of being ‘other’. Efforts to address these underlying factors are necessary to prevent sexual abuse and improve the well-being of victims.
دور تقنية البيانات الضخمة في تحسين التدقيق الداخلي وتعزيز جودة التقارير المالية
Authors:   دائرة الموازنة -  وزارة المالية - العراق, Mahmoud Majid , Yahya Fayhaa ,   قسم المحاسبة - كلية الادارة والاقتصاد - جامعة الموصل- العراق, Dawoud Marwan ,   ممثلية وزارة التربية - كردستان- العراق
Published: July 2023

سعى البحث الى تحقيق هدفين رئيسين وهما : بيان دور تقنية البيانات الضخمة على التدقيق الداخلي، وبيان دور تقنية البيانات الضخمة في دعم وتعزيز الجودة للتقارير، وفي جانب البحث العملي تم الاعتماد المنهج التحليلي عن طريق الزيارات الميدانية ومقابلة عينة البحث بشكل شخصي باستخدام كل من الملاحظة والمشاهدة فضلاً عن المقابلات الشخصية، فوزعت عدد (30) استمارة الفحص على المبحوثين، وتم التوصل الى استنتاجات عدة أبرزها: من التحليل لنتائج الاستمارة ، ظهرت نسبة التطبيق للمحور (1) بلغت(98%) وتعد هذه النسبة جيدة وعالية وهي تؤكد بأن التقنية لها تأثير واضح في تحسين التدقيق الداخلي، ونسبة التطبيق للمحور (2) بلغت (92%) وهذه نسبة العالية أكدت على وجود دور كبير للتقنية في تدعيم الجودة في التقارير، وقدم البحث توصيات أهمها: أن يتابع المدقق الداخلي عمليات التدقيق الجيدة بما يخدم الصالح العام، عن طريق الزيادة في الجودة على أساس متواصل وذلك بتقديم مزيد من القيمة المضافة والرؤى.
محددات التنمية الإقتصادية السورية
Authors:   قسم الاقتصاد، كلية الاقتصاد، جامعة حلب، حلب، سورية, Zannrni Eyad , Alnasir Abdulnasir ,   قسم الاقتصاد، كلية الاقتصاد، جامعة حلب، حلب، سورية
Published: July 2023

هذه تسعى هذه الدراسة إلى تحليل دور المصادر المتاحة محلياً، في تمويل التنمية الاقتصادية في سورية خلال فترتين 2000-2010 و2011-2019 وتوصلت الدراسة إلى أن المشكلة الأكبر التي يعاني منها الاقتصاد السوري ضعف استثمار المصادر التمويلية المتاحة، وليس نقص هذه الموارد. وقد أظهرت الدراسة استمرار الودائع بالزيادة، على الرغم من الحرب التي مرت بها سورية. لكنها لا تساهم بأي دور فعال في مؤشرات التنمية، نظراً للقيود المفروضة من قبل المركزي على توظيف الودائع، واستخدامها كوسيلة لضبط السيولة وضبط التضخم. أما إيرادات الدولة (المدخرات الاجبارية) فكان نموها تضخمياً نتيجة الظروف التي تمر بها سورية، لذلك تزايد الانفاق الجاري على حساب الاستثماري. وقد أظهرت الدراسة أن الصادرات السوريّة عادت لتنمو في الفترة 2016-2019 لكن تقلبات أسعار الصرف حدّ من دورها الإيجابي. وبناءً عليه لابد من العمل على إلغاء القيود المفروضة على توظيف الودائع، والاهتمام بتمويل قطاعي الزراعة والصناعة، وترشيد الانفاق العام، بالإضافة إلى ضرورة تنشيط الصادرات وتنويع مكوناتها. الكلمات المفتاحية: التنمية الاقتصادية، مصادر تمويل التنمية، الإيرادات العامة، الصادرات، نسبة القروض إلى الودائع.
أثر تأسيس دولة كوردستان على المالية العامة للأقاليم
Authors:   قسم الإدارة العامة، كلية العلوم الإدارية و المالية، جامعة جيهان- اربيل، كردستان، العراق, Hamdi Sameer
Published: July 2023

يهدف البحث لمعرفة أثر تأسيس دولة كوردستان على المالية العامة للأقاليم. وتكمن مشكلة البحث في الجواب على السؤال التالي: كيف يستطيع الاقليم من تسيير اموره المالية وقد قطعت حكومة بغداد هذه التخصيصات؟ وكيف سيكون حال ايرادات الاقليم في حال الاستقلال واعلان الدولة الكوردية؟ والجواب سيكون على أحسن حال في ماليتها العامة في حالة الاستقلال. ونستنتج من البحث أنه في حال قيام دولة كوردستان ستنتهي كل المشاكل المالية التي يعاني منها إقليم كوردستان
الإبتكار مؤشر النهوض التنموي السويد نموذجاً
Authors:   قسم الإقتصاد، أكاديمية المعرفة للعلوم الاقتصادية والادارية، إسطنبول، تركيا, Ali Jasim , Khalil Saad ,   قسم الإقتصاد، كلية الإدارة والإقتصاد، جامعة الموصل، الموصل، العراق, Ibrahim Tariq ,   قسم الإقتصاد، كلية الإدارة والإقتصاد، جامعة صلاح الدين، أربيل، العراق
Published: July 2023

يعد مجال الإبتكار المجال الذي يضخ بإستمرار نشاطات إنعاش جديدة للاقتصاد من خلال إيجاد القدرة والكفاءة على خلق قيمة اقتصادية وهو أمر بالغ الأهمية للميزة التنافسية والنمو بالنسبة للمشروعات والصناعات ولابد من تنظيم مصادر الابتكار ونشرها والحفاظ عليهما، بالإضافة إلى كيفية الإستفادة من الإستثمارات التي يتم إدخالها الى العلوم والتكنولوجيا والبحث والتطوير والقدرات ذات الصلة بالهدف النهائي المتمثل في تكوين الثروة وزيادة مستويات المعيشة، ومن أهم أدوار الابتكار هو مساهمة التنافسية المستدامة في الحفاظ على مزايا أنشطة المؤسسات والمشروعات في السوق من خلال قدرتها على التخصص وبالتالي بقائها وإستمرارها في السوق.
الدور المحفز للذكاء الاصطناعي على بيئة الأعمال في الدول العربية
Authors:   قسم الاقتصاد، كلية الإدارة والاقتصاد، جامعة الموصل، العراق, Younis Mufeed , Omer Dina ,   معهد نينوى، الجامعة التقنية الشمالية، العراق
Published: July 2023

يهدف البحث إلى الكشف عن فاعلية الذكاء الاصطناعي في تحفيز بيئة الأعمال في دول عربية مختارة (الأردن، البحرين، الجزائر، السعودية، السودان، العراق، الكويت، المغرب، تونس، عمان، لبنان، مصر، موريتانيا) خلال المدة (2004-2020) باستعمال أسلوب التحليل الاحصائي البيانات المزدوجة Panel Data. من اجل تقدير الدور المحفز للذكاء الاصطناعي، فقد تم تقدير تأثير متغيرات الذكاء الاصطناعي (المتمثلة بخدمات الكومبيوتر والاتصالات، ونسبة الانفاق على البحث والتطوير)، على مؤشر سهولة ممارسة الاعمال كمتغير يمثل بيئة الاعمال. وقد اخذ النموذج المقدر بالاعتبار تأثير متغيرات اخرى تفسر سلوك بيئة الاعمال (تمثلت في الاستقرار السياسي، وحجم السكان النشطين اقتصاديا، ونصيب الفرد من الناتج المحلي الاجمالي). توصل البحث الى ان متغيرات الذكاء الاصطناعي لها تأثير تحفيزي معنوي على مؤشر سهولة ممارسة الاعمال في الدول العربية. كذلك وجد ان لكل من الاستقرار السياسي، ونصيب الفرد من الناتج المحلي الاجمالي، وحجم السكان النشطين اقتصاديا، تأثيرا معنويا موجبا. يوصي البحث بأهمية الاهتمام بالأثر المحفز للذكاء الاصطناعي على مؤشر سهولة ممارسة الأعمال، من خلال اعتماد تطبيقات الذكاء الاصطناعي لتحقيق بيئة اعمال أفضل تجتذب الاستثمارات سواء اكانت محلية ام اجنبية
أهمية التدقيق المشترك بين الجهاز المركزي للرقابة المالية والتدقيق الخارجي وأثره في جودة التدقيق في الوحدات الاقتصادية العراقية
Authors:   سم المحاسبة، جامعة جيهان-أربيل كوردستان، العراق, Ahmad Ibrahim , Safi Hashm ,   سم المحاسبة، جامعة جيهان-أربيل كوردستان، العراق, Thabit Thabit ,   سم المحاسبة، جامعة جيهان-أربيل كوردستان، العراق
Published: July 2023

تهدف هذه الدراسة إلى التعرف على أسلوب التدقيق المشترك لبيانات الهيئات العامة ذات الطابع الاقتصادي والتعرف على مبادئ التدقيق المشترك والمراحل التي يجب القيام بها لإنجاز عملية التدقيق المشترك بين الجهاز المركزي للرقابة المالية ومكاتب التدقيق الخارجية, ولتحقيق أهداف الدراسة قام الباحثان بدراسة ميدانية من خلال إنشاء استبانة تم توزيعها على عينة من مدققي الحسابات الممارسين حسب نقابة المحاسبين القانونين ومفتشي الجهاز المركزي للرقابة المالية, ومن ثم تحليل النتائج واختبار فرضيات الدراسة باستخدام البرنامج الإحصائي SPSS, وانتهت الدراسة إلى أن التدقيق المشترك يؤثر في تعزيز استقلالية مدقق الحسابات في مؤسسات القطاع العام ذات الطابع الاقتصادي وخاصة تحديد مخاطر كبيرة من الأخطاء الجوهرية في البيانات المالية، وذلك بسبب الغش أو الخطأ التي قد تكون ذات صلة بعمل المدقق المشترك الآخر كما يؤثر التدقيق المشترك في تعزيز جودة التدقيق في مؤسسات القطاع العام ذات الطابع الاقتصادي وخاصة الاتفاق على استراتيجية التدقيق واتخاذ القرار بصورة مشتركة على نطاق العمل وتخطيط التدقيق وتحديد نهج التدقيق أو استراتيجية التدقيق
الاقتصاد الرقمي وتطبيقاته في القطاع المالي في دولة قطر
Authors:   المعهد الدبلوماسي وزارة الخارجية - قطر, Alhiti Nawzad
Published: July 2023

أولت دولة قطر اهتمامًا بالغًا لتسريع عملية التحول الاقتصادي الرقمي والمستدام، من خلال تمكين تكنولوجيا المعلومات والاتصالات من النمو الاقتصادي، وذلك من خلال توسيع نطاق التقنيات مثل الإنترنت عالي السرعة والنطاق العريض المتنقل والحوسبة. وقد اعتمدت دولة قطر نظامًا بيئيًا للسياسات الرقمية ذات التفكير المستقبلي، حيث تلعبُ التقنيات الرقمية دورًا حيويًا في بناء مستقبل الاقتصاد القطري وتسريع تحوله الرقمي، وبلغت مساهمة الاقتصاد الرقمي نحو (1.9%) من الناتج المحلي الإجمالي لعام 2021. جاءت دولة قطر بالمرتبة الثالثة وفقا لمؤشر الاقتصاد الرقمي العربي لعام 2022 وحصلت على (65,05) نقطة وصنفت ضمن المجموعة الأولى: الدول القائدة في التحول الرقمي وهي الدول الرائدة والجاذبة للاستثمارات، وجاءت بالمرتبة (26) عالمياً في مؤشر التنافسية الرقمية العالمية الذي يقيس قدرة الدولة على تبني واستكشاف التقنيات الرقمية المختلفة، كما وصنفت ثانية بعد السعودية في مؤشر نضوج الخدمات الإلكترونية والنقالة، حيث حصلت على 87%. وقد اعتمد المنهج الوصفي التحليلي.
قياس وتحليل مؤشرات الصحة المالية للمصارف العراقية: دراسة تحليلية لعدد من المصارف التجارية المسجلة في سوق العراق للأوراق المالية
Authors:   كلية الإدارة والاقتصاد،جامعة تكريت, Mohamme Jamal d , Qadir Shahad ,   كلية الإدارة والاقتصاد،جامعة تكريت
Published: July 2023

سعى هذا البحث الى تحليل مؤشرات الصحة المالية، ومن اجل تحقيق ذلك تم الاعتماد على أربعة مؤشرات ( نسبة التداول ، اجمالي معدل دوران الموجودات، نسبة القدرة على الملاءة، معدل العائد على الاموال المتاحة للتوظيف). انطلقت مشكلة البحث من التساؤل الرئيسي حول أمكانية قياس وتحليل مؤشرات الصحة المالية للمصارف العراقية المبحوثة، اذ استخدم البحث الاسلوب الوصفي التحليلي للوصول الى نتائج، وتوصل الى مجموعة من الاستنتاجات، أهمها: أثبات أهمية وفعالية الصحة المالية للمصارف من خلال تحديد سياق العمل الصحيح، وكذلك اكتشاف نقاط الضعف فضلا عن تأشير مواطن القوة مما يتطلب الاهتمام بتحقق الصحة المالية للمصارف. واوصى البحث بضرورة اجراء فحص دوري مستمر لمراقبة عملياتها وانشطتها واصلاح نقاط الضعف المتواجدة فيها وزيادة الوعي والخبرة والكفاءة المصرفية من خلال المشاركة في مؤتمرات ودورات مما تساعد على ارتقاء أدائها نحو الافضل لمواجهة المخاطر المفاجئة التي قد تواجههم في المستقبل
Algunos usos del meme en internet
Authors: Sosa Toranzo Rodrigo
Published: July 2023

El presente artículo no busca ser una muestra representativa del fenómeno de los memes en internet. Sin embargo, nos proponemos indagar en la utilización que hacen los usuarios de ciertos memes en redes sociales. Para esto decidimos analizar algunos ejemplos a la luz de la teoría multimodal y la narrativa, con el fin de poder dilucidar las estrategias argumentativas y retoricas que utilizan los sujetos a la hora de producir y utilizar los memes en redes.
Approximate Solution of Painlevé Equation I by Natural Decomposition Method and Laplace Decomposition Method
Authors: Amir Muhammad , Haider Jamil Abbas , Ahmad Shahbaz , Gul Sana , Ashraf Asifa
Published: July 2023

The Painlevé equations and their solutions occur in some areas of theoretical physics, pure and applied mathematics. This paper applies natural decomposition method (NDM) and Laplace decomposition method (LDM) to solve the second-order Painlevé equation. These methods are based on the Adomain polynomial to find the non-linear term in the differential equation. The approximate solution of Painlevé equations is determined in the series form, and recursive relation is used to calculate the remaining components. The results are compared with the existing numerical solutions in the literature to demonstrate the efficiency and validity of the proposed methods. Using these methods, we can properly handle a class of non-linear partial differential equations (NLPDEs) simply.

Novelty

One of the key novelties of the Painlevé equations is their remarkable property of having only movable singularities, which means that their solutions do not have any singularities that are fixed in position. This property makes the Painlevé equations particularly useful in the study of non-linear systems, as it allows for the construction of exact solutions in certain cases. Another important feature of the Painlevé equations is their appearance in diverse fields such as statistical mechanics, random matrix theory and soliton theory. This has led to a wide range of applications, including the study of random processes, the dynamics of fluids and the behaviour of non-linear waves.
Method of Machining Centre Sliding System Fault Detection using Torque Signals and Autoencoder
Authors: Augustyn Damian , Fidali Marek
Published: July 2023

The sliding system of machining centres often causes maintenance and process problems. Improper operation of the sliding system can result from wear of mechanical parts and drives faults. To detect the faulty operation of the sliding system, measurements of the torque of its servomotors can be used. Servomotor controllers can measure motor current, which can be used to calculate motor torque. For research purposes, the authors used a set of torque signals from the machining centre servomotors that were acquired over a long period. The signals were collected during a diagnostic test programmed in the machining centre controller and performed once per day. In this article, a method for detecting anomalies in torque signals was presented for the condition assessment of the machining centre sliding systems. During the research, an autoencoder was used to detect the anomaly, and the condition was assessed based on the value of the reconstruction error. The results indicate that the anomaly detection method using an autoencoder is an effective solution for detecting damage to the sliding system and can be easily used in a condition monitoring system.
“Covid-19 Shock” and Identified Benefits for Improved Pre-Service Chemistry Teacher Education
Authors: Prokša Miroslav , Drozdíková Anna , Haláková Zuzana
Published: July 2023

The global pandemic has forced many people to make significant changes in their work, personal lives, and everyday duties and activities. This metamorphosis has also significantly affected education systems. Implemented research activity in the learning process and emphasised the development of children’s cooperation have recently been limited and often unattainable because of learner isolation, prevailing home education, and different countries’ COVID-19 quarantine measures. Herein, we investigated and tested the 2020 European spring preparedness, commitment, and erudition of in-service and pre-service teachers and parents in remote education. We profiled the following three paradigm models of successful remote education; specific experience of in-service and pre-service chemistry teachers and the parents of school-age children. Here, we concentrated on sensitive identification of the most common problems, disadvantages, and risks. Prospective teacher training should concentrate more on remote education. It should help develop teachers’ didactic competencies and increase their motivation and willingness to participate in this mode of education.
Ecovoltaics - A Truly Ecological and Green Source of Renewable Goods
Authors: Nowak Arkadiusz , Świsłowski Paweł , Świerszcz Sebastian , Nowak Sylwia , Rajfur Małgorzata , Wacławek Maria
Published: July 2023

The intensive exploitation of natural resources, expansion of human population and degradation of natural and semi-natural habitats, caused among others by agriculture, forestry and urbanisation, enforce special care for the natural resources, especially the disappearing types of vegetation that are refugees of biodiversity. One of the most threatened plant communities are grasslands (pastures and meadows), which has suffered the most in recent decades due to the intensification of agriculture and the transformation of land use. The purpose of this paper is to propose a hybrid approach to clean energy production on photovoltaic (PV) farms, taking into account the needs of grassland conservation and restoration. Nine sets of sciophilous species are proposed, including grasslands rich of pollinator benefits, grasslands with low pollen production to maintain high electrical efficiency of panels, and rich, standard meadows in wet (Molinion, Calthion, Alopecurion, Cnidion), fresh (Arrhenatherion) and dry (Cirsio-Brachypodion) types. The combination of clean energy and grassland conservation has been called ecovoltaics (EV) because it combines the production of renewable electricity with care for the diversity of valuable grassland ecosystems. The research will continue on an experimental ecovoltaic farm with innovative technical solutions to effectively maintain the desired meadow species composition. The purpose of this study was to analyse and select plant species that could be introduced into areas where PV cells are installed under climatic conditions in southern Poland. Using databases, environmental and ecological factors were taken into account. As a result of the study, a list of 206 species was selected that could be introduced to areas where they will coexist with PV panels, taking into account the effect of shading. The developed selection of these plant species provides a starting point for future work by botanists and engineers seeking to increase the biodiversity of sites where PV panels will be placed.
Separation Technology of Components of Waste Pharmaceutical Blisters
Authors: Miękoś Ewa , Zieliński Marek , Sroczyński Dariusz , Fenyk Anna
Published: July 2023

In this paper, the separation technology of components of waste pharmaceutical blisters and its adaptation to the industrial scale are described. It involved, among others, taking advantage of the phenomenon of difference in the density of the individual phases that were contained in the separation tank, i.e., the separating mixture, PVC plastics, and aluminium. As a result, the directions of movement of the separated blister components were opposite. All components of the separating mixture feature a similar surface tension (γ > 20 mN/m) which facilitates the penetration of the liquid between the blister component layers. After separation, the full-value products, i.e. polyvinyl chloride (PVC) and aluminium are obtained. The resulting products can be further processed and the entire technological process is a waste-free. PVC can be melted and processed into other products e.g. plastic components for the construction industry. Pure aluminium is a metal sought after and widely used in industry due to its low specific weight. An additional element supplementing the technology is the separation tank of our design in which the separation process of the blister components takes place. The advantage of the separation tank is that the separation process can be repeated many times with the same separating mixture until it is exhausted. Both separated blister components are directed to filtering followed by air drying without a mixing PVC plastic with aluminium.
Determination of Cd, Pb and Zn in Polymers by Laser Ablation Microwave Induced Plasma Optical Emission Spectrometry
Authors: Ślachciński Mariusz , Janeda Michał , Matusiewicz Henryk
Published: July 2023

The potential of laser ablation microwave induced plasma optical emission spectrometry (LA-MIP OES) for the analysis of plastic materials has been investigated. Inorganic species, e.g., metals may be added to them as additives, anti-oxidising agents, stabilisers, plasticisers, colorants and catalytic residues, contaminants and may be present in a wide range of concentrations. The study revealed elevated content of trace elements (Cd, Pb and Zn) which are components of poly(vinyl chloride) (PVC) and polyethylene (PE). Laser ablation using wavelengths of 266 nm as a sampling method for MIP OES was used. The result achieved using elaborated system were compared with those obtained after polymer samples decomposition in high pressure-temperature focused microwave heating digestion system and standard sample pneumatic nebulisation (PN) to MIP OES spectrometer. The calibration strategy using cellulose pellets as support for qualitative analysis for element determination in polymers by LA-MIP OES was proposed. This analytical performance of the LA-MIP OES system was characterised by a determination of the limits of detection (LODs) and precision (RSDs) for elements tested. The experimental concentration detection limits for simultaneous determination, calculated as the concentration giving a signal equal to three times of the standard deviation of the blank (LOD, 3σblank criterion, peak height) were 2 µg g–
1, 3 µg g–
1 and 5 µg g–
1 for Cd, Pb and Zn, respectively. The method offers relatively good precision (RSD ranged from 3 % to 5 %) for micro sampling analysis.
A Natural Feed Additive Phytobiotic, Pomegranate (Punica granatum L.), and the Health Status of Poultry
Authors: Abd El-Ghany Wafaa A.
Published: July 2023

The addition of antibiotic growth promotors in poultry diets results in a development of resistant bacterial strains and accumulation of drug residues in the meat and eggs. The new trend in poultry industry is the dietary addition of natural feed additives including phytobiotics. Pomegranate (Punica granatum L.) is a natural cheap feed source that has been extensively used in the livestock production. In poultry production system, pomegranate by-products such as peel powder or extract, seed oil, or juice showed high nutritional values, several health benefits, and good economic profits. Pomegranate displays a growth promoting effect and an enhancement of carcass traits of broilers, along with an improvement of the egg production traits parameters. Moreover, dietary pomegranate by-products showed a potential antioxidant and antimicrobial effects on the treated birds. Modulation of both humeral and cell mediated immune response, hypo-lipidemia, as well as enhancement of liver functions have been proved following dietary treatment with different pomegranate by-products. Therefore, this review article was designed to present the different effects of dietary pomegranate by-products on the production indices of broilers and layers, the antioxidant, antimicrobial, and immune status, as well as the blood parameters.
Circulating Variants of SARS-CoV-2 Among Macedonian COVID - 19 Patients in the First Year of Pandemic
Authors: Kiprijanovska Sanja , Bozhinovski Gjorgji , Noveski Predrag , Kostovska Ivana Maleva , Stefanovska Emilija Shukarova , Vujovikј Marija , Dichevska Hristina , Jakovchevska Simona , Jovanovska Natalija , Gjorgoski Icko , Karanfilska Dijana Plaseska , Dimovski Aleksandar
Published: July 2023

Genomic epidemiology has proven to be a useful tool for investigating pandemic outbreaks and tracking pathogen spread and evolution. This study describes the circulation of SARS-CoV-2 strains in N. Macedonia during a period of one year, encompassing three waves of the COVID-19 pandemic. A certain percentage (2-3%) of positive cases were continuously selected and analyzed by whole genome sequencing (WGS) technology. Using this approach, a total of 337 SARS-CoV-2 genomes were sequenced and 26 different lineages belonging to 7 clades were detected. During the first wave of the pandemic, the most dominant lineage was B.1.1, followed by B.1.1.70, which became the most dominant in the second wave. The B.1.1.7 lineage completely overpassed all other variants in the third wave. Our study strengthens the notion that the progression of COVID-19 pandemic is associated with emergence of new SARS-CoV-2 variants with increased virulence. The measure of the impact of this viral dynamic on the spread of the pandemic should be evaluated in association with other factors that might influence the transmission.
Emotional Dysregulation is the Core Problem in Psychopathological Manifestations
Authors: Pop-Jordanova Nada
Published: July 2023

The established opinion is that emotions are the gift given to us by nature in order to help us connect with other people. They are constantly generated, usually by stimuli in our intrapersonal as well as in external world. Problems raised in our relationships initiate emotions to help us to fix those problems. Almost all forms of human psychopathology are associated with dysregulated emotions. The failure to apply appropriate cognitive, attentive, and behavioural regulatory strategies is the core for emotion dysregulation.

The brain regulates emotions through a biological mechanism. Emotions rise in intensity, peak, and then go flat once the emotion adaptive action tendency has been expressed. The aim of the therapist is to help clients express, face, and regulate their emotions, and to channel these emotions into healthy actions. The idea of this article is to present contributions from both affective neuroscience and psychotherapy in order to explain the ways how our emotions become dysregulated in life and how they can become regulated through psychotherapy.
Assessment of Prevalence and Risk Factors for Diabetic Retinopathy in Patients with Type 1 and Type 2 Diabetes Examined at a Tertiary Care
Authors: Krstevska Brankica , Mishevska Sasha Jovanovska , Nakova Valentina Velkoska , Bitoska Iskra , Guceva Nevenka Laban , Ahmeti Irfan , Markovic Snezana , Todorova Biljana , Mladenovska Ivana
Published: July 2023

Introduction: Diabetic retinopathy (DR) is a microvascular complication of diabetes mellitus and the leading cause of visual impairment and blindness. The aim of the study was to estimate and compare the prevalence of DR and to determine an association between DR and systemic risk factors in hospitalized type 1 (DMT1) and type 2 (DMT2) diabetic patients.

Material and methods: We analyzed 260 patients with diabetes, 43 with DMT1 and 217 with DMT2. The following data were collected: age, gender, type and duration of diabetes, glycemic control, blood pressure, estimated glomerular filtration rate, ophthalmologic examinations and routine biochemical parameters.

Results: Out of the total number of 260 patients, 77 (29.6%) had non-proliferative DR (NPDR), 21 (8.1%) had proliferative DR (PDR), 29 (11.1%) had diabetic macular edema (DME), and 69 (23.5%) had diabetic cataracts. Forty-three (16.5%) patients were previously diagnosed with DMT1 and 217 (83.5%) with DMT2. The duration of diabetes was not significantly longer in DMT1 (12.8±11.2 years) in comparison to DMT2 (11.07±8.1 years). The prevalence of NPDR and PDR did not differ statistically in either groups. DME was more prevalent in DMT2 than in DMT1 (P<0.05). Diabetic cataract was found in 26.7% vs. 6.7% of patients with DMT2 and DMT1, respectively (p<0.01). The duration of diabetes significantly correlated with NPDR and PDR in DMT1 (r=o.31, p<0.05; r=0.55, p<0.001, respectively). In DMT2, significant correlations were found between the duration of diabetes and cataract, NPDR, PDR and DME (r=0.31, p<0.001; r=0.43 p<0.01, r=0.16 p<0.05 and r=0.20 p<0.01, respectively). Fasting plasma glucose (FPG) significantly correlated with PDR (r=0.258, p<0.05), while HbA1c with DME (r= 0.15 p<0.05).

Conclusion: The duration of diabetes and hyperglycemia were associated with DR in both types of diabetes.
Biologic Therapy in Inflammatory Bowel Disease - Results from a Single Tertiary Care Center in North Macedonia
Authors: Deriban Gjorgi , Nikolova Dafina , Licoska Fani , Nikolovska Emilija Trpcevska , Andreevski Vladimir , Stardelova Kalina , Serafimoski Vladimir
Published: July 2023

Medical therapies used for Inflammatory Bowel Disease (IBD) include conventional (e.g. 5-aminosalicylates, steroids, immunomodulators) and biologic (e.g. inhibitors of tumor necrosis factor – alpha, integrin inhibitors, interleukin inhibitors) medications. Biologics, due to their high cost, were unfortunately not covered by the public health insurance system in North Macedonia until 2019 and, therefore, not widely utilized for our IBD patients. In 2019, the University Clinic of Gastroenterology and Hepatology in Skopje developed a biologic therapy supply, provided by the National Health Insurance Fund, making this therapy available for a larger number of patients. This report presents the initial results of our prospective, single tertiary-care center study on the effects of biologic therapy in patients with IBD in North Macedonia. The study is focused on the evaluation of clinical outcomes after anti-tumor necrosis factor alpha (anti TNF-alpha) therapy in IBD patients with prior inadequate response to conventional medications.
Testicular Mixed Germ Cell Tumor Presenting with Upper Gastrointestinal Bleeding: A Case Report
Authors: Trpchevska Emilija Nikolovska , Todorovska Beti , Todorovska Magdalena Bogdanovska , Trajkovska Meri , Nikolova Dafina , Dzambaz Darko , Deriban Gjorgji , Licoska-Josifovikj Fana
Published: July 2023

Testicular mixed germ cell tumors (TMGCTs) are aggressive neoplasms that often have metastases at the time of diagnosis, primarily in the lungs, bones, and brain. Gastrointestinal metastases are rare, occurring in less than 5% of cases, while duodenal involvement is extremely rare, with only few reported cases. Furthermore, gastrointestinal bleeding is an atypical initial presentation of metastatic TMGCTs. Herein, we present a very rare case of upper gastrointestinal bleeding caused by a duodenal metastasis of a TMGCT in a 24-year-old man. The patient was admitted to our hospital due to abdominal pain and melena with a hemoglobin level of 52 g/L. He had no history of testicular swelling, or any other symptoms or signs of a testicular tumor. Upper gastrointestinal endoscopy revealed a duodenal tumor mass with irregular bleeding, and abdominal ultrasound and computed tomography showed a duodenal mass that infiltrate retroperitoneum. Emergency surgery was performed, and the histopathological findings of the resected specimen were consistent with TMGCT metastasis. Subsequently, a testicular tumor was confirmed and surgically removed; however, multiple metastatic deposits were observed in the lungs. Due to the patient’s poor general condition, chemotherapy was not performed. The patient died 3 months after the initial diagnosis. This case suggests that, although duodenal metastatic TMGCTs are rare, they should be considered in the differential diagnosis of gastrointestinal bleeding in young male patients.