bluuebunny/crossref_metadata_2025 huggingface dataset:
УДОСКОНАЛЕННЯ ОБЛІКОВО-АУДИТОРСЬКИХ ПРОЦЕДУР ЩОДО ДЕБІТОРСЬКО-КРЕДИТОРСЬКОГО ЗАБЕЗПЕЧЕННЯ ПІДПРИЄМСТВ
Authors: Ліхоносова Г. С. , Богомол С. П.
Published: July 2020

The article presents the author's opinion on the problem of non-payment, which is the main guarantee of small business. When there are receivables, there are also issues with accounts payable, as most companies do not have a planned profit for the goods, works, services provided. The purpose of the article is to identify current problems of accounting and auditing of receivables and payables, which require their practical solution. The object of the study is the receivables and payables, which were formed as a result of economic activity of the enterprise, its analysis and proposed ways to improve. The methods used in the study. The methodological basis of the study were the methods and principles of debt recognition, general and factor analysis of receivables and payables. The hypothesis of the study is the trend impact of receivables and payables on the financial condition and solvency of the enterprise. Presenting main material. Recommendations for improving the financial condition of the enterprise, for accounting and auditing of receivables and payables are offered. Originality and practical significance of the research. The study identified the need to improve the situation at the enterprise by implementing a number of measures aimed at eliminating problems with the payment of debtors who owed certain amounts of money, namely to provide discounts for early payment for products, goods, works, services, limit receivables -prepared for each debtor and maintaining a certain analytical document on creditors' relations in terms of each creditor. Conclusions. The study proves that the proposed methods of improvement are a factor that will reduce the level of receivables and payables. Based on the fact that the debtor's debt will not just decrease, but will bring some income.
ДОСВІД ОРГАНІЗАЦІЇ ВНУТРІШНЬОГО АУДИТУ В НІМЕЧЧИНІ: ІСТОРИЧНИЙ ОГЛЯД ТА МЕТОДОЛОГІЯ
Authors: Столярчук Г. В. , Шевелін М. С.
Published: July 2020

To date, there is still a debatable issue regarding the introduction of international standards in the practice of internal audit. As the experience of foreign countries has shown, not all countries support the application of international standards, some are of the opinion that it is better to use national standards. One of such countries is Germany with its peculiarities of historical and methodological development of internal audit. The purpose of the research was to develop scientific and practical recommendations for improving the process of organizing internal audit on the example of the experience of Germany. The object of research. The article focuses on the study of the organization of internal audit in German enterprises. The methods used in the research are a systematic approach, comparison, methods of induction and deduction. The hypothesis of the research is that the quality of the organization of internal audit at the enterprise depends on the effectiveness of the developed methodological framework and regulatory regulation of audit in a particular country. The statement of basic materials. In the current economic environment, an important place belongs to the study of the role of internal audit and its place among other types of control procedures. The reliability of the results of internal audit depends on the efficiency of the enterprise, which in turn affects the efficiency of all social production. In international practice, internal audit has long been recognized. Germany is one of the developed European countries. Therefore, the issues of organization of internal control systems in German companies, risk management, construction of internal audit services, including the application of internal audit standards, based on the legislation of Germany and the EU. Originality and practical significance of the research lies in the development of an approach to the organization of internal audit, based on the peculiarities of the national legislation of a particular country. Conclusions and perspectives of further research. The results of the research confirm the possibility of applying the approach to the organization of internal audit, which is based on the peculiarities of national legislation in Ukraine. The prospect of further research will be a further analysis of the legal provisions of the organization of internal audit of European countries at enterprises of various organizational and legal forms.
ПИТАННЯ РЕАЛІЗАЦІЇ РЕСУРСНОГО ПОТЕНЦІАЛУ ЛЮДЕЙ ПОХИЛОГО ВІКУ В СФЕРІ ОСВІТИ
Authors: Попова Л. А. , Зорина Е. Н.
Published: July 2020

In the context of accelerating the demographic aging of Russia and raising the retirement age in the country, the issues of active longevity and the realization of the resource potential of older people in various fields are significantly updated. The purpose of the article is to assess the implementation of active longevity in the field of education. The object of the study is the population of the retirement age of the Komi Republic. Methods used in the study. The study used methods of systemic, statistical analysis, comparison, induction and financial and economic analysis. The main hypothesis of the study was the assumption that the use of the resource potential of older people will improve the quality of education with a view to the sustainable development of the state economy. Statement of the main material. The study was carried out on the basis of official statistics and the results of sociological surveys of the population over 55 years old, conducted in 2013 and 2018. The article discusses the dynamics of the level of professional education of the population over working age in Russia and the Komi Republic, assesses the attitude of older people to new knowledge and their real willingness to learn as the most important components of the resource potential of older generations. The originality and practical value of the study. It was established that almost half of Russian pensioners are highly qualified specialists with secondary and higher professional education, in Komi their educational level is somewhat shifted in favor of secondary professional education, which is due to the characteristics of the sectoral structure of the economy. The level of education of older people continues to grow and is gradually approaching the level characteristic of working age. At the same time, the older generation has significant cognitive potential, which is characterized by growth. More than 60% of older people surveyed in 2018 believe that older people are able to acquire new knowledge and skills, and 40% are ready to retrain themselves. Conclusions. In the context of the growing economic challenges of demographic aging, it is necessary to expand the possibilities of realizing the resource potential of the older population, not only in employment, but also in education
Policy Forum: Public Costing of Party Platforms—Learning from International Experience
Authors: Robson Jennifer , Jarvis Mark
Published: July 2020

Canada has now experienced one federal election under a new regime of platform costing by the parliamentary budget officer (PBO). Other countries, with considerably more experience in this regard, have adopted rather different approaches to public costing of party election promises. Discussion of any amendments to Canada's approach should be informed by that international experience. Specifically, some other countries have more clearly articulated the obligations of government departments in platform costing and managed the pressures that come with doing detailed, technical analysis under the time constraints of the writ period.
Применение стоматологических внутриротовых устройств для лечения синдрома обструктивного апноэ сна
Authors: Рубникович С.П. , Денисова Ю.Л. , Барадина И.Н. , Шишов В.Г. , Костецкий Ю.А. , Бородин Д.М.
Published: July 2020

Синдром обструктивного апноэ сна является одним из распространенных заболеваний, связанных с нарушением сна.
Цель исследования. Провести аналитический обзор литературы, посвященный применению стоматологических внутриротовых устройств в лечении пациентов с синдромом обструктивного апноэ сна (СОАС).
Объекты и методы исследования. Для анализа были отобраны научные статьи по теме использования стоматологических внутриротовых устройств в лечении пациентов с синдромом обструктивного апноэ сна за период 2000–2019 гг.
Результаты исследования и их обсуждение. Клинические рекомендации по использованию стоматологических внутриротовых устройств в лечении СОАС разноречивы. Ряд исследований посвящен применению стоматологических внутриротовых устройств в лечении СОАС лёгкой и средней степени тяжести без учёта состояния зубочелюстной системы и анатомического строения верхних дыхательных путей. Отсутствуют научные данные по особенностям адаптации пациентов с заболеваниями височно-нижнечелюстного сустава к стоматологическим внутриротовым устройствам при лечении СОАС. Существующие принципы лечения СОАС с использованием стоматологических внутриротовых устройств не учитывают особенности применения индивидуальных устройств в зависимости от нейромышечного состояния челюстно-лицевой области.
Заключение. Стоматологические внутриротовые устройства, используемые в настоящее время для лечения пациентов с синдромом обструктивного апноэ сна, составляют разнородные группы устройств, отличающиеся по способу их изготовления и эффективности применения. Отсутствие научной методологии применения стоматологических внутриротовых устройств в лечении пациентов с синдром обструктивного апноэ сна в сочетании с заболеваниями височно-нижнечелюстного сустава побуждает к разработке специального индивидуального устройства, которое обеспечит увеличение анатомического объёма верхних дыхательных путей, улучшение функционального положения нижней челюсти с учетом нейромышечной стабильности мышечно-суставного комплекса челюстно-лицевой области.
Riwayat Israiliyyat dalam Tafsir al-Quran: Persepsi Pensyarah Pengajian Islam di IPTA Terpilih di Malaysia
Authors: Syed Abdurrahman Ali Yahya Syed Mohammad Chaedar , Doll Kawaid A. Irwan Santeri , Hamisan@Khair Nur Saadah , Muhammad Khairul Anwar , Zainan Nazri Khairul Nizam
Published: July 2020

Israiliyyat are ancient tales which are coming from Israelite that are found whether in Quran or Hadeeth. Its have some negative impacts which can be found in the exegesis of the Quran. Various efforts had been carried out to purify the exegesis of the Qur'anic from the awry ideals of that can effect on muslims believe and ethics. This study was conducted to find out the level of understanding of lecturers from Islamic Studies on Israiliyyat, to identify the level of their awareness on the dangers of the Israiliyyat, and to assess the way they presente the stories of Israiliyyat while teaching, especially the Israiliyyat related to muslims believe. Method used in this study is field research which involves 101 lecturers from five public and private institutions of higher learning namely Univesiti Sains Islam Malaysia (USIM), Universiti Islam Antarabangsa Malaysia (UIAM), Universiti Kebangsaan Malaysia (UKM), Universiti Malaya (UM) dan Kolej Universiti Islam Antarabangsa Selangor (KUIS). The findings show that awareness among lecturers on the dangers of Israiliyyat can be identified, although they find that there are some interest in some of the Israeliyyat stories were supported by Islamic law.
Abstrak
Riwayat  Israiliyyat mempunyai  beberapa  impak  negatif  yang  boleh  ditemui  dalam  kitab-kitab  Tafsir  al-Quran.  Pelbagai  usaha  memurnikan  dan  membersihkan  tafsiran-tafsiran  ayat  al-Quran  dari  fahaman  yang tidak  menepati  kemurnian  aqidah  dan  tata  susila  telah  giat  dijalankan  sejak dahulu  lagi.  Lalu  kajian  ini dijalankan untuk mengetahui tahap pengetahuan dan pemahaman para pensyarah terhadap riwayat Israiliyyat yang  tersebar,  mengenal  pasti  sejauh  mana  tahap  kesedaran  para  pensyarah  akan  bahaya  dan  kepentingan riwayat Israiliyyat tersebut, dan menilai bagaimana cara mereka menyampaikan riwayat Israiliyyat tersebut khususnya  riwayat  yang  menjejas  akidah.  Metod  kajian  menggunakan  kaedah  kajian  lapangan  yang melibatkan responden seramai 101 pensyarah daripada lima institut pengajian tinggi awam dan swasta iaitu Univesiti  Sains  Islam  Malaysia  (USIM),  Universiti  Islam  Antarabangsa  Malaysia  (UIAM),  Universiti Kebangsaan Malaysia (UKM), Universiti Malaya (UM) dan Kolej Universiti Islam Antarabangsa Selangor (KUIS). Dapatan kajian menunjukkanbahawa kesedaran dikalangan pensyarah akan bahaya Israiliyyat dapat dikenal pasti, meskipun mereka mendapati ada beberapa kepentingan dalam sebahagian riwayat Israiliyyat yang disokong oleh syariat Islam.
Karakter Guru Inovatif Berdasarkan Surah al-Kahfi
Authors: Wan Abdullah Wan Ali Akbar , Abdul Razak Khadijah , Hamzah Mohd Isa , Mohd Zhaffar Nursafra
Published: July 2020

Teachers are individuals who make a significant impact on student learning. The teaching of innovative teachers is believed to effectively convey the meaning and content of the lessons to the students with various kind of behaviour. This article discusses the character of teacher and innovator found in surah al-Kahfi. Prophet Khidir is an example of teacher, while Zulkarnain is an example of an innovator. This study was qualitatively conducted using content analysis methods on four tafsir books, namely Tafsir al-Qurtubi, Tafsir Ibn Kathir, Tafsir al-Munir and Tafsir al-Azhar. The analysis was performed on the two figures to uncover the traits they had based on the tafsir books so that the theme can be formed. The findings  show  that  Prophet  Khidir  has  13  traits  as  a  teacher  and  Zulkarnain  has  eight  traits  as  an innovator. The combination of the two figures’ traits creates the conceptual framework of the Innovative Teacher Traits.
Abstrak
Guru ialah individu yang memberikan kesan yang besar terhadap pembelajaran murid. Pengajaran guru inovatif diyakini mampu menyampaikan maksud dan isi pelajaran kepada kepelbagaian murid secara berkesan. Artikel ini membincangkan tentang karakter guru dan inovator yang terdapat dalam surah al-Kahfi. Nabi Khidir adalah contoh guru, manakala Zulkarnain adalah contoh inovator. Kajian ini dilakukan secara kualitatif menggunakan kaedah analisis kandungan terhadap empat kitab tafsir, iaitu Tafsir al-Qurtubi, Tafsir Ibn Kathir, Tafsir al-Munir dan Tafsir al-Azhar. Analisis dilakukan terhadap dua tokoh tersebut untuk merungkai karakter yang ada pada mereka berdasarkan kitab-kitab tafsir sehingga tema terbentuk. Dapatan menunjukkan terdapat 13 karakter yang ada pada Nabi Khidir sebagai guru dan lapan karakter yang ada pada Zulkarnain sebagai inovator. Gabungan karakter dua tokoh tersebut membentuk kerangka konsep Karakter Guru Inovatif.
Factors effecting motivation to Learn: A Search in Quranic Approaches
Authors: Muzahid Khalid Muhammad , Hasanul Bannah
Published: July 2020

There are several factors which play the key role to motivate someone and enforce to increase the performance to reach to the targeted goals. Factors effecting motivation to learn have been found in several categories. This paper aims to explore the individual factors effecting motivation to learn in relation to the Quranic point of view. Using documental literature review such as books, magazines and journals, this study found sixteen individual factors that strengthen the willingness of individuals to achieve the goal of learning. Similarly, the Holy Quran found to support these sixteen factors which significantly affect the learner’s intention to acquire their learning objective positively. As Quran is the holy guidance for human being this factors will help the learners meaningfully to obtain in-depth knowledge.
Pengukuhan Pandangan Alam Berpaksikan Tauhid: Iktibar dari Al-Lata’if Imam Al-Razi
Authors: Mohammed Zabidi Mahfuzah , Mohammed Zabidi Ahmad Fakhrurrazi
Published: July 2020

The formation of worldview that is in parallel to the revelation develops good attitudes and morality. The guidelines contained in Al-Quran allow human being to solve all sort of problem in life. For that, one’s relationship with Al-Qur'an is not only to read it properly, but more importantly is to enhance the process of contemplating Al-Quran to seek guidance from it. Thus, the Tauhidic worldview would be strengthened in the self. By taking the approach of Imam Al-Razi who debated aspects of the lataif in Al-Quran, this article focuses on the theme of Tauhid. Next, this article briefly describes methods that can be implemented by educators to strengthen the Tauhidic worldview so that the evil attitude and immorality would be avoided.
Abstrak
Pembentukan  pandangan  alam  dalam  diri  yang  selari  dengan  wahyu  membina  sikap  dan akhlak  yang terpuji.    Segala  pedoman  yang  terkandung  dalam  Al-Quran  membolehkan manusia keluar dari kemelut permasalahan yang dihadapi.  Untuk itu, hubungan dengan Al-Quran  bukan  sekadar  membacanya  dengan  baik,  tetapi  apa  yang  lebih  penting  proses mentadabbur  ayat  Al-Quran  perlu  dilakukan.    Dengan  demikian,  pandangan  alam  yang berpaksikan  Tauhid  dapat  dibentuk  dan  diperkukuhkan  dalam  diri.    Dengan  mengambil pendekatan Imam Al-Razi yang membahaskan aspek al-lataif dalam mentadabbur Al-Quran, artikel  ini  memfokuskan  kepada  ayat  yang  bertemakan  tauhid.      Seterusnya,  artikel  ini menghuraikan  secara  ringkas  kaedah  yang  boleh  dilaksanakan  oleh  para  pendidik  untuk mengukuhkan  pandangan  alam  berpaksikan  tauhid  agar  segala  sikap  dan  perbuatan  buruk dapat dijauhi.
Kedudukan Taksonomi Bloom Menurut Perspektif Islam
Authors: Masrom Nursyahirah Wahidah , Hashim Mahyuddin , Hashim Noorhayati , Behak Fariza Puteh
Published: July 2020

Bloom’s Taxonomy known as a hierarchical framework of learning objective that is used by teachers to measure students’ higher order thinking skills based on questions in learning. There are three domain on Bloom taxonomy which is cognitive (intellectual skill), affective (generic skill) and psychomotor (practical skill). The cognitive domain of Bloom consists of six level organized in a hierarchy from lower until higher level which includes remembering, understanding, application, analysis, evaluation and creating. Since it is introduce by Benjamin Bloom in year 1956, studies have shown there are numerous Western studies have been discusess the strengths and weaknesses of Bloom Taxonomy. However, what is the position of Bloom's Taxonomy according to the Islamic perspectives? Therefore, this paper will concentrate on the criticisms by Western and Islamic perspective against Bloom’s Taxonomy. This study will be conducted using qualitative method by analysing data with descriptive method. The findings show there are criticisms and improvements in the past studies that focus on Bloom's taxonomy into four themes: (1) hierarchical structure, (2) classification structure, (3) uses and (4) new taxonomy requirements to fit the new skills required by the 21st century learning. Indeed, this article can provides a catalyst for further exploration of Islamic influence in education.
Abstrak
Taksonomi  Bloom merupakan  objektif  pendidikan  yang  digunakan  oleh  pendidik  untuk  mengukur  dan  meningkatkan kemahiran berfikir aras tinggi pelajar dalam pembelajaran. Terdapat tiga domain utama yang perlu dicapai iaitu kognitif (kemahiran intelektual), afektif (kemahiran generik) dan psikomotor (kemahiran praktikal teknikal). Malahan, domain ini diklasifikasikan  mengikut  enam  aras  berbentuk  piramid  yang  disusun  dari  aras  rendah  hingga  ke  aras  tinggi.  Ia merangkumi  aras  pengetahuan,  pemahaman,  aplikasi,  analisis,  sintesis  dan  penilaian.  Sejak  ia  diperkenalkan  oleh Benjamin Bloom pada tahun 1956, terdapat pelbagai kajian Barat yang membincangkan tentang kekuatan dan kelemahan Taksonomi Bloom. Namun, bagaimana pula kedudukan Taksonomi  Bloom  menurut perspektif Islam? Oleh  itu, artikel ini  membincangkan  kritikan  Barat  dan  pandangan  Islam  terhadap  taksonomi  Bloom.  Kajian  ini  menggunakan  kaedah kualitatif  di  mana  data  akan  dianalisis  melalui  kaedah  deskriptif.  Hasil  kajian  mendapati  terdapat  kritikan  dan penambaikan  dari  kajian  lepas  yang  menfokuskan  taksonomi  Bloom  kepada  empat  tema:  (1)  susunan  hierarki,  (2) pengelasan struktur, (3) kegunaan dan (4) keperluan kepada taksonomi yang baru sesuai dengan arus pembelajaran abad ke 21. Kajian ini juga dilihat sebagai pemangkin awal bagi meluaskan bidang pengukuran Islam dalam sistem pendidikan di Malaysia.
(MTNP) قواعد التعليم والتعلم في علم القراءات : دراسة ميدانية في معهد التحفيظ بولاية بهانج
Authors: Md. Khalis Mohammad Ibrahim , Syed Abdoerahman Syed Mohd. Chaedar
Published: July 2020

This study provides a good basis for the teaching and learning method for qiraat. Research in qiraat does not stop at the end because the qiraat mean the words of God Almighty. The written of this article is to explain the teaching and learning method for qiraat subject at Maahad Tahfiz Negeri Pahang (MTNP) as it is a major subject aside al-Qur‘an been teach in the institution. In addition, the writer also aims to improve the methods used by lectures at MTNP. The study employed qualitative research design with interview and observation as the method in collecting data. The finding showed lecturers at MTNP used multiple techniques and strategies to ensure the students understanding on the qiraat subject is at an excellent level even though the lecturers is still using the classical techniques which are talaqqi and musyafahah as it becomes the key of success from the previous years. The teaching and learning method applied in MTNP is at a good level with the engagement of the students in teaching and learning process that took place and make the condition of teaching and learning is at conducive level.
Transmitting the Teachings of Islam in Contemporary Times: Glimpses from Prophetic Approach
Authors: Fahm AbdulGafar Olawale
Published: July 2020

There is a growing body of literature that recognizes the importance of proper approach to transmission of learning. This is because an effective method teaching always goes a long way in helping to understanding what is being taught. Contemporary discourse on teaching style often stresses either a teacher-centered or student-centered approaches. This paper takes a critical look at the Prophet Muhammad’s methods of teaching Islam to the Companions (Sahaba). This study attempts to understand the intent of these methods used by the Prophet Muhammad and investigates their possible implications. Through historical and descriptive methods examines the primary sources in Islam – the Qur’ān and the life case of the Prophet Muḥammad as presented in his sayings and teachings (Ḥadīth). The study reveals that the prophetic approach, apart from being very effective, is also a very practical method that can be used in our contemporary times and provides a better understanding of the message of Islam and prophetic heritage.
Challenges Faced by Malaysian Muslims’ Deaf Community in Learning Akidah: Discussions and Suggestions
Authors: Abu Bakar Ahmad Izzuddin , Hamdani Norain , Alias Nur Ain
Published: July 2020

This article discussed on the challenges faced by the deaf in studying Akidah. The methodology used in this study is a qualitative approach where the primary data is gathered through obsevation and  interview of several Akidah specialists,special needs education teachers and parents with deaf children. This findings then supported with secondary data obtained from records from relevant institution and past literatures.  The results showed that there are many challenges faced by Muslims’ deaf community in Malaysia particulary in learning and understanding knowledge related to Akidah. Several suggestions were also made and it is hopeful that this study will raise awareness of all parties, especially religious institutions, Ministry of Education (MOE), Social Welfare Department (JKM), special education teachers for Islamic education, BIM researchers in an effort to increase understanding and religious practices among the deaf in Malaysia.
Impact of containment type on Covid-19 propagation in Morocco using the SIR model.
Authors: Lebkiri Nada , Abidli Zakaria , Jadda Sara , Mokhtari Abdelrhani , Soulaymani Abdelmajid
Published: July 2020

Objective and mehtods: Our objective is to determine the containment effect on the spread of Covid 19 in Morocco. The methodology is based on an epidemiological study whose objective is to take stock of the current situation and to estimate the future spread of Covid-19 over time in Morocco. Several conditions were considered using the SIR epidemiological model for a better reliability of the results. During the study period from the appearance of the first case until 19 June 2020, Morocco reported 9074 cases of infections, 213 deaths with a lethality of 2.35% and a mortality of 6.04 per million inhabitants.

Results and Conclusion: The results of the SIR model show a sudden increase in infections. The peak would be 4.4 million inhabitants or 12% of the total population under confined conditions. Selon ces résultats,Containment is one of the most effective methods of reducing the risk of infection.

Bangladesh Journal of Medical Science Vol.19(0) 2020 p. S 58-S 65
Efforts and Challenges paved by India to confront of Corona Virus (COVID-19)
Authors: Khan Mohammad Gayoor , Yezdani Umama , Chakravorty Arghya , Shukla Tanvi
Published: July 2020

The clinical range of Covid-19 is a respiratory route infection that varies from Asymptomatic to various clinical conditions such as respiratory failure to multiple organ dysfunction syndromes (MODS). Government administration officials are ramping up many efforts i.e prevention and containing the spread from escalating to the next level, raising the quarantine stations and increase in the laboratory capacity, strengthening surveillance, contact tracing using artificial intelligence (AI) via technology apps. India is Consequently facing many challenges to tackle the pandemic from shortage of medical supply to the devastation of the educational, transportation, job sectors, and healthcare sector, However, pharmaceutical companies taking center stage in the Covid-19 fight, Other pharmaceutical companies(low scale) in India are following suit during the Covid-19 pandemic and using their capabilities to lighten the burden of coronavirus, WHO recommends social distancing and country-wise lockdown are very essential to tackle the coronavirus, the GOI is scheming on how to get back to normalcy, with an actionable exit plan for the states to confront the coronavirus

Bangladesh Journal of Medical Science Vol.19(0) 2020 p. S 88-S 92
Mathematical Model Applied to Monitoring the Glucose-Insulin Interaction inside the Body of Diabetes Patients
Authors: Akter Sonia , Islam Md Sirajul , Biswas Md Haider Ali , Mandal Sajib
Published: July 2020

The incidence and prevalence of diabetes are increasing all over the world and complication of diabetes constitutes a burden for the individuals and whole society. In this paper, we propose a mathematical model for monitoring glucose-insulin regulatory system in the human body. The non-linear cases are considered, and the model is analysed by using Lyapunov’s method. The mathematical model, discussed the critical situation of the diabetes patients as well as for normal person are analysed for stability. The numerical approximation is used to verify the analytical results and the obtained solutions represent the complex situation of diabetes patients.

GANIT J. Bangladesh Math. Soc.Vol. 40 (2020) 1-12
Multidisciplinary approach to psoriasis in the Spanish National Health System: A social return on investment study
Authors: Carretero Gregorio , Moreno David , González Domínguez Almudena , Trigos David , Ledesma Albert , Sarquella Esther , Merino María , Blanch Carles , Psoriasis Group SROI
Published: July 2020

Introduction: Psoriasis is a chronic disease in which patients feel stigmatization, social rejection, and suffer from low self-esteem. There are still unmet needs that make it necessary to define a new multidisciplinary approach to provide benefits not only to patients and their families but also to the Spanish National Health System (SNHS) and society. The aim was to define a new approach to better address the unmet needs of patients with psoriasis within the SNHS and to measure its impact from a social perspective, that is, in clinical, health care, economic, and social terms. Methods: Multidisciplinary experts identified, agreed on, and selected several health care interventions that were feasible for implementation in the SNHS. This process was carried out in four different areas: diagnosis, mild psoriasis, moderate psoriasis, and severe psoriasis. To estimate investment and social return, the social return on investment (SROI) method was used. Results: The new approach to psoriasis management in the SNHS comprised 18 proposals. The investment needed for the implementation of this new approach would amount to €222.77 million and its return to €1,123.11 million. This would yield a SROI ratio of €5.04 for every euro invested.  Conclusion: The new approach to psoriasis management would yield a positive social return. The results will allow optimal strategic planning adapted to each assistance situation, to achieve a comprehensive and multidisciplinary approach.
Students’ Attitudes in Learning English for Tourism Using Google Classroom in Mataram Tourism College
Authors: Putra Ida Nyoman Tri Darma
Published: July 2020

The development of information and technology continues to grow in this revolution industry 4.0, especially in the development of technology with the internet. It influences the world of education, especially in learning methods. One of the developments in education and learning methods that are currently in use is Google classroom. The purpose of this study is to identify how students' responses towards learning English Profession using Google Classroom which is applied to the teaching and learning process at the Mataram College of Tourism. This research is survey research. The number of samples of this study was 135 students from Mataram College of Tourism. The variables examined in this study include aspects of ease in accessing, usefulness, communication and interaction, and students’ satisfaction in learning using google classroom. The result of this research shows that students in Mataram Tourism College feel accessing Google Classroom is easy to access, useful, easy for communication and interaction and feel satisfying with Google Classroom. From the interview, the respondents agree that Google Classroom offers helpful features that support the lecturers to manage the course efficiently and effectively. However, from the interview, it was found that the respondents felt that the quality of the learning processing was not better than conventional methods and they were uncomfortable during the learning processing in the google classroom.
Equivalence of the Frame and Halting Problems
Authors: Dietrich Eric , Fields Chris
Published: July 2020

The open-domain Frame Problem is the problem of determining what features of an open task environment need to be updated following an action. Here we prove that the open-domain Frame Problem is equivalent to the Halting Problem and is therefore undecidable. We discuss two other open-domain problems closely related to the Frame Problem, the system identification problem and the symbol-grounding problem, and show that they are similarly undecidable. We then reformulate the Frame Problem as a quantum decision problem, and show that it is undecidable by any finite quantum computer.
Systemic Acquired Resistance Induced by Compatible and Incompatible Tomato Mosaic Viruses Effectively Controls Bacterial Spot and Speck Diseases in Tomato
Authors: Shopova Elena , Mihailova Bistra , Todorova Dessislava , Sergiev Iskren , Stoimenova Elisaveta
Published: July 2020

Tomato plants (Solanum lycopersicum L.) cv. Moperou, which possess gene Tm-2 for resistance against tomato mosaic virus (ToMV), were pre-inoculated with compatible pathotype P2 or incompatible pathotype P0 strains of ToMV and subsequently challenge infected with Pseudomonas syringae pv. tomato and Xanthomonas vesicatoria. It was found that both types of virus strains, compatible and incompatible, induced systemic acquired resistance (SAR), which protected plants from subsequent pathogen infection. The percentage of protection of the compatible ToMV pathotype P2 strain was 100% against both bacterial infections, while that of the incompatible ToMV pathotype P0 strain varied from 26 to 77% within the timeline and depended on the pathogen races. The SAR induced by ToMV was confirmed by the increased antioxidant defense and hydrogen peroxide content in the leaves of tomato plants inoculated with compatible and incompatible ToMV strains.
State and Progress of Andean Lupin Cultivation in Europe: A Review
Authors: Bebeli Penelope J. , Lazaridi Efstathia , Chatzigeorgiou Tilemachos , Suso Maria-José , Hein Waltraud , Alexopoulos Alexios A. , Canha Gonçalo , van Haren Rob J.F. , Jóhannsson Magnús H. , Mateos Carmen , Neves-Martins João , Prins Udo , Setas Filipa , Simioniuc Danut P. , Talhinhas Pedro , van den Berg Merlijn
Published: July 2020

Lupinus mutabilis is an important source of protein in different Andean countries, and its use in diets, particularly those of less wealthy individuals, has been observed for thousands of years. There is an increasing demand for protein crops suitable for Europe and this species is a potential candidate. Assessment of Lupinus mutabilis genetic material in European conditions started more than 40 years ago, with the characterization of a vast number of accessions from the Andean region. In this review, abiotic and biotic constraints to L. mutabilis cultivation in European soil and climatic conditions are discussed, and cultivation management practices are suggested. The beneficial interaction of L. mutabilis with Bradyrhizobium strains in the soil and various pollinator species is also discussed, and the effect of abiotic stresses on these interactions is highlighted. Prospects of alternative uses of L. mutabilis biomass in Northern Europe and opportunities for breeding strategies are discussed. In conclusion, the different approach to crop modeling for Southern and Northern European climatic conditions is highlighted.
Chemical Properties of Soil in Four-Field Crop Rotations under Organic and Conventional Farming Systems
Authors: Kwiatkowski Cezary A. , Harasim Elżbieta
Published: July 2020

In agriculture, the farming system significantly affects chemical soil properties. The organic system, which is based among others on the use of natural (organic) fertilizers, promotes increased soil contents of humus, organic C, and micronutrients. The conventional system, in turn, may cause soil acidification if high rates of mineral (particularly nitrogen) fertilization are used. The crop plant species also modifies soil chemistry by providing different (quantitatively and qualitatively) crop residues. The study was conducted over the period 2013–2016 in Czesławice (Lublin Region, Poland). The aim of this study was to determine the content of some chemical components determining the quality of loess soil on which four plant species were grown under organic and conventional farming systems. This research involved the determination of some parameters of the chemical composition of the soil: soil pH, total sorption capacity, humus content, macronutrient (P, K, Mg) and micronutrient (B, Cu, Mn, Zn) content, organic carbon, and total nitrogen content. The content of different forms of nitrogen, N-NO3 and N-NH4, was also determined. The experimental design included two crop rotations (organic and conventional) in which identical plant species were grown: potato—winter wheat—field bean—spring barley. The experiment was established on loess soil with the grain size distribution of silt loam and classified as good wheat soil complex (soil class II). It was carried out as a split-plot design in three replicates, and the area of a single plot was 80 m2. Soil samples were taken using a soil sampling tube from an area of 0.20 m2 (from the 0–25 cm layer) in each plot at the end of the growing season of the specific crops grown. Over the four year study period, it was found that the organic system contributed to an increased soil content of magnesium, boron, copper, manganese, zinc, organic carbon, and total nitrogen. Moreover, organic cropping promoted more favorable soil pH and higher soil humus content. Organic cropping significantly improved the total sorption capacity of the soil compared to conventional cultivation. Moreover, the organic system contributed to a higher soil content of nitrogen in the form of N-NH4 and its lower content in the form of N-NO3. Under the conventional system, in turn, a higher soil phosphorus and potassium content was observed. To sum up, the study confirmed the assumed hypothesis that the organic farming system would contribute to an improvement in the chemical quality indicators of loess soil. Regardless of the cropping system, potato and field bean had the most beneficial effect on soil chemistry, whereas cereal crops showed the weakest effect. Winter wheat and spring barley had an effect on significantly lower total sorption capacity of the soil and a significantly lower soil content of N-NO3 and N-NH4.
Policies to Reduce Antibiotic Consumption: The Impact in the Basque Country
Authors: Rojas Paula , Antoñanzas Fernando
Published: July 2020

In 2013, a change in copayment rate was introduced in the Basque Country (one year later than in the other regions in Spain), and improvements were made to drug packaging. In 2014, a National Program Against Bacterial Resistance (Spanish abbreviation: PRAN) was approved. The aim of this study is to analyze the impact of change to the copayment rate, the adjustment of drug packaging, and the approval of PRAN on the consumption of antibiotics. Raw monthly data on the consumption of antibiotics (costs, packages, and daily defined doses per thousand people (DID)) were collected from January 2009 to December 2018 in the Basque Country. Counterfactual and intervention analysis (Autoregressive integrated moving average (ARIMA) model) was performed for the total series, disaggregated by group of antibiotics (2019 WHO Access, Watch, and Reserve (AWaRe) Classification) and active substances with the highest cost per prescription (cefditoren and moxifloxacin), the lowest cost per prescription (doxycycline and cloxacillin), and the most prescribed active ingredients (amoxicillin, azithromycin, and levofloxacin). Introduction of copayment led to a ‘stockpiling effect’ one month before its implementation, equal to 8% in the three consumption series analyzed. Only the adjustment of drug packaging significantly reduced the number of packages dispensed (−12.19%). PRAN approval reduced consumption by 0.779 DID (−4.51%), representing a significant decrease for both ’access’ and ’watch’ group antibiotics. Despite the delay in implementing changes to copayment, there was a ‘stockpiling effect’. With the adjustment of packaging, fewer packs were prescribed but with a higher drug load and price. PRAN approval reduced both the consumption of ’access group antibiotics’ (first-line treatment) and ’watch group antibiotics’ (second-line treatment).
Can Meat and Meat-Products Induce Oxidative Stress?
Authors: Macho-González Adrián , Garcimartín Alba , López-Oliva María Elvira , Bastida Sara , Benedí Juana , Ros Gaspar , Nieto Gema , Sánchez-Muniz Francisco José
Published: July 2020

High meat and meat-products consumption has been related to degenerative diseases. In addition to their saturated fatty acids and cholesterol contents, oxidation products generated during their production, storage, digestion, and metabolization have been largely implicated. This review begins by summarizing the concept of meat and meat-products by the main international regulatory agencies while highlighting the nutritional importance of their consumption. The review also dials in the controversy of white/red meat classification and insists in the need of more accurate classification based on adequate scores. Since one of the negative arguments that meat receives comes from the association of its consumption with the increase in oxidative stress, main oxidation compounds (malondialdehyde, thermaloxidized compounds, 4-hydroxy-nonenal, oxysterols, or protein carbonyls) generated during its production, storage, and metabolization, are included as a central aspect of the work. The review includes future remarks addressed to study the effects meat consumption in the frame of diet–gene interactions, stressing the importance of knowing the genetic variables that make individuals more susceptible to a possible oxidative stress imbalance or antioxidant protection. The importance of consumed meat/meat-products in the frame of a personalized nutrition reach in plant-food is finally highlighted considering the importance of iron and plant biophenols on the microbiota abundance and plurality, which in turn affect several aspects of our physiology and metabolism.
Axial and Bending Bearing Capacity of Double-Steel-Concrete Composite Shear Walls
Authors: Zhang Peiyao , Guo Quanquan , Ke Fei , Zhao Weiyi , Ye Yinghua
Published: July 2020

Double steel-concrete composite shear wall is a novel composite structure. Due to its good mechanical properties, it has been considered as a substitute for reinforced concrete walls in nuclear facilities, marine environmental structures, and high-rise buildings. However, the design method of the double-steel concrete composite shear wall is lacking. The purpose of this paper is to propose the bending capacity formula under large and small eccentric loads. By summarizing the test results of 49 steel-concrete composite double shear walls under cyclic loading from different studies, it was found that the bending failure of double-steel-concrete composite shear walls was featured by the concrete crushing at the bottom. A finite element model was established and it could simulate the axial and bending performance of double steel-concrete composite shear walls reasonably well. According to the experimental results and FE analysis, the primary assumptions for calculating the axial and bending bearing capacity of the double steel-concrete composite shear walls were proposed. Based on these assumptions, the bearing capacity formulas were derived according to the equilibrium theory of the cross section. The calculation results obtained by the bearing capacity formulas were in good agreement with the test results.
A Study on Optical Properties of Zinc Silicate Glass-Ceramics as a Host for Green Phosphor
Authors: Wahab Siti Aisyah Abdul , Matori Khamirul Amin , Zaid Mohd Hafiz Mohd , Awang Kechik Mohd Mustafa , Hj Ab Aziz Sidek , Talib Rosnita A. , Azman Aisyah Zakiah Khirel , Khaidir Rahayu Emilia Mohamed , Khiri Mohammad Zulhasif Ahmad , Effendy Nuraidayani
Published: July 2020

For the very first time, a study on the crystallization growth of zinc silicate glass and glass-ceramics was done, in which white rice husk ash (WRHA) was used as the silicon source. In this study, zinc silicate glass was fabricated by using melt–quenching methods based on the composition (ZnO)0.55(WRHA)0.45, where zinc oxide (ZnO) and white rice husk ash were used as the raw materials. The control crystallization technique was used in which the sample was sintered at 700–950 °C; then, the physical, structural, and optical properties of the glass and glass-ceramics were investigated by using a densitometer, linear shrinkage, X-ray diffraction (XRD), Fourier transform infrared radiation (FTIR), field-emission scanning electron microscopy (FESEM), and photoluminescence spectroscopy (PL). The density and linear shrinkage increased as the crystallinity increased and the XRD results showed the progression of the crystal formation, in which the sample was still in an amorphous state at 27 °C and 700 °C; the crystalline phase started at 750 °C. Based on the FTIR spectra, all samples showed sharpened absorption bands as the sintering temperature was increased, and the FESEM image showed the progression of crystal growth, indicating the formation of zinc silicate glass-ceramics. Lastly, the PL spectra emitted three emission peaks, at 529, 570, and 682 nm for the green, yellow, and red emission, respectively.
Industry 4.0 and World Class Manufacturing Integration: 100 Technologies for a WCM-I4.0 Matrix
Authors: D’Orazio Lorenzo , Messina Roberto , Schiraldi Massimiliano M.
Published: July 2020

In the last decade, technological progress has profoundly influenced the industrial world and all industrial sectors have been confronted with a change in technological paradigms. In such a context, this study aims to analyze the synergies between the technological world of Industry 4.0 and the purely organizational and managerial domain of World Class Manufacturing, a model of Operational Excellence. The objective is relating the driving dimensions of the World Class Manufacturing (WCM) system to the technological macrocategories of Industry 4.0: this would allow the identification of which technological solution to leverage on, aiming at optimization in a given World Class Manufacturing pillar. The result is a “WCM-I4.0 matrix”: a proposal to reconcile, exploit and trace the relations between the two complex concepts. The WCM-I4.0 matrix includes, by now, 100 Industry 4.0 technologies that best suits with the World Class Manufacturing pillars.
Cascaded Regression-Based Segmentation of Cardiac CT under Probabilistic Correspondences
Authors: Bae Jang Pyo , Vania Malinda , Yoon Siyeop , Cheon Sojeong , Yoon Chang Hwan , Lee Deukhee
Published: July 2020

The creation of 3D models for cardiac mapping systems is time-consuming, and the models suffer from issues with repeatability among operators. The present study aimed to construct a double-shaped model composed of the left ventricle and left atrium. We developed cascaded-regression-based segmentation software with probabilistic point and appearance correspondence. Group-wise registration of point sets constructs the point correspondence from probabilistic matches, and the proposed method also calculates appearance correspondence from these probabilistic matches. Final point correspondence of group-wise registration constructed independently for three surfaces of the double-shaped model. Stochastic appearance selection of cascaded regression enables the effective construction in the aspect of memory usage and computation time. The two correspondence construction methods of active appearance models were compared in terms of the paired segmentation of the left atrium (LA) and left ventricle (LV). The proposed method segmented 35 cardiac CTs in six-fold cross-validation, and the symmetric surface distance (SSD), Hausdorff distance (HD), and Dice coefficient (DC), were used for evaluation. The proposed method produced 1.88 ± 0.37 mm of LV SSD, 2.25 ± 0.51 mm* of LA SSD, and 2.06 ± 0.34 mm* of the left heart (LH) SSD. Additionally, DC was 80.45% ± 4.27%***, where * p < 0.05, ** p < 0.01, and *** p < 0.001. All p values derive from paired t-tests comparing iterative closest registration with the proposed method. In conclusion, the authors developed a cascaded regression framework for 3D cardiac CT segmentation.