bluuebunny/crossref_metadata_2025 huggingface dataset:
Impact Assessment of Counselling on Family of Children with Intellectual Disability in Cross River State, Nigeria
Authors: Akinwumi Aderibigbe Samson , Philip Adeleke Owoade , Ayorinde Akintoye Oluyemi , Obioma Ajah Mabel , Emmanuel Ahueansebhor , Etukudo Ogunjimi Blessing , Sade Okoye Joy , Osa Igbineweka Paul , Ayibeya Apie Martina , Eunice N Ajuluchukwu , Bullem Anthony Godwin , Etta Bisong Anthony , Oluwaseun Omowumi Akin-Fakorede , Odey Ogabor Joseph , Okorn Obeten Okoi , Ademola Sanda Fransis , Emmanuel Emanghe
Published: September 2024

This study examined the impact of counseling on the families of children with intellectual disability (ID) in Cross River State, Nigeria. Three research questions were generated to guide the study while the Ex-post-Facto research design was adopted. A purposive sampling technique was used, and 100 parents of children with ID were selected from the Association for Intellectual and Developmental Disabilities of Nigeria (AIDDN), Cross River State Chapter. These parents have been exposed to psychodynamic counseling in the past. The instrument used for data collection was a structured questionnaire titled “Impact of Counseling on Parents of Children with ID (ICPCID)”. The instrument was validated by three experts, two in special education and one in measurement and evaluation. The reliability coefficient of 0.88 was obtained using Cronbach Alpha. The data collected were analyzed using simple percentages, frequencies, and mean scores. The findings revealed, among others, that counseling has a higher impact on the information needs of parents of children with ID. Counseling has a significant positive impact on the emotional stability of parents of children with ID. Counseling has a significant positive impact on stabilizing families of children with ID. Based on the findings, it was recommended, among others, that the Cross River State Government should establish a department of guidance and counseling under the State Ministry of Education that regularly caters for the counseling needs of parents of children with ID in the state.
Prompt Response, Cues-Pause-Point Therapies and Gender on Management of Echolalia among Children with Autism Spectrum Disorder
Authors: Jacob Udeme Samuel , Adigwe Gloria Oluchukwu , Pillay Jace , Osisanya Ayo , Olatunbosun Stella Oluwakemi
Published: September 2024

The repetitive and delayed nature of echolalia can hinder the development of adaptive behaviors and impact the ability to establish rapport with others. This study investigated the effects of prompt response and cues-pause-point therapies on the management of echolalia among children with autism spectrum disorder. A pre-test, post-test, and control group of a 3x2 factorial matrix of quasi-experimental research design was used to assess the effect of the therapies on children with autism spectrum disorder in Ibadan, Nigeria. 90children with autism spectrum disorder were purposively selected using Diagnostic Statistical Manual- V (DSM-V) for ASD (0.70), Gilliam Autism Rating Scale/Third Edition (GARS-3) (in terms of sensitivity= 0.97, ROU/AUC= 0.93). In contrast, the Autism Treatment Evaluation Checklist (ATEC) (0.90) was used for the pretest and posttest to ascertain the presence of echolalia. Participants were assigned to one of three groups: prompt response, cues-pause-point therapies, or control (N = 90, male = 44, female = 46, age range = 3 –5 years old). Twenty-four prompt response and cues-pause-point therapy were held for each experimental group. The findings showed that the main effect of treatment (prompt response and cues-pause-point therapies) (F (2; 72) = 45.519, p<.05, ƞ2 = .558) on the management of echolalia among children with autism was significant, premised on this, the null hypothesis was rejected. The post hoc estimated marginal mean indicates that prompt response treatment was higher than cues-pause-point therapy; however, this difference was statistically significant. The study findings indicated that the impact of gender on managing echolalia in individuals with ASD was not statistically significant. Based on the findings, it is recommended that speech therapists, caregivers, and parents of children with autism spectrum disorder should seek alternative therapy that will take into cognizance other underlying factors associated with the presence of echolalia.
Inclusive Higher Education in Kyrgyzstan for People with Physical and Intellectual Disabilities
Authors: Karabalaeva Gulmira , Asipova Nurbubu , Bayalieva Aisulu , Niyazova Janna , Karabalaev Sultan
Published: September 2024

Considering the importance of education as a socio-cultural human right, the issue of implementation of inclusive higher education for persons with disabilities is relevant, determined by a set of legal, socio-pedagogical, technical, and financial problems. The study aims to investigate specific organizational and pedagogical factors facilitating the implementation of an inclusive higher education model in the Kyrgyz Republic. The study employed methods that included questionnaires of the subjects of the educational process and statistical analysis of the data obtained in the course of the questionnaire. Including the understanding of inclusion, the role of educational institutions, and effective methodologies for implementing inclusive practices in the educational process, key theoretical aspects were identified as a result of the analysis of modern theoretical concepts and methodological approaches to inclusive higher education.
Furthermore, challenges such as the lack of adaptive infrastructure required for students with disabilities, as well as the insufficient preparation of teaching staff to work with the diverse needs of students, were highlighted. The study also covered the social and legal aspects of inclusive higher education in Kyrgyzstan. The legislative framework regulating the rights of students with disabilities was analyzed, and public support and awareness of inclusion in education were assessed. Based on the findings, specific recommendations and strategies were developed to improve inclusive higher education in Kyrgyzstan. These recommendations cover various areas, including educational programs, the training of educators, the creation of accessible infrastructure, and the development of social support programs. The practical relevance of this work lies in the possibility of implementing the recommendations and strategies proposed in this work to improve inclusive higher education in Kyrgyzstan, which contributes to a more accessible and equitable educational environment for all students.
Bilateral triceps rupture: a review of the literature and case series
Authors: Tapia Amaury , Badia Alejandro , Bodansky David
Published: September 2024

Introduction

Distal triceps tendon injuries are the least common of tendon injuries, comprising 1% all cases. This injury is more common in active men, between 30-50 years old. Risk factors include anabolic steroid use, local steroid injections and hyperparathyroidism. The principal mechanism of injury is an eccentric load applied to a contracting triceps. This injury is often misdiagnosed and thus far, bilateral injury has not been reported.

Methods

Retrospective description of two patients diagnosed with bilateral distal triceps injury with different presentations, treated surgically at a surgical center in the USA. Electronic records were reviewed for patient demographics, rehabilitation and clinical outcomes.

Discussion

The triceps tendon may be weakened by stem cell or corticoid injections or may cause tendinosis. Early diagnosis and surgical repair with a Krackow-type suture configuration in the triceps and parallel bone tunneling is a safe technique with a secure repair. Graded rehabilitation can offer patients good outcomes for range of motion and strength. Clinicians can explain that patients can expect to return to sport and activity.

Conclusion

Triceps tendon rupture is a rare, significant injury that requires a secure surgical repair with bone tunnelling. Our experience careful post-operative rehabilitation with gradual motion and strengthening is the key for successful recovery.
Difference in Discourse and Linguistic Variations: A Comparative Study of Sino-US Economic Texts
Authors: Liu Renyi , Huang Yuwei
Published: September 2024

Within the framework of globalization, the economic stability and growth of the global landscape are significantly influenced by China and the United States, which serve as pivotal pillars. Their economic discourse holds a profound impact on the international economic arena. The present study employs a quantitative, corpus-based approach utilizing LancsBox to investigate the disparities in economic discourse between these two nations. By conducting a comprehensive analysis of 14 American and 33 Chinese economic texts, this research uncovers significant linguistic variations that illuminate their distinct economic priorities and strategies. The findings of this study offer insights into the intricate relationship between language and the divergent economic trajectories pursued by these two global powers.
Global Perspectives on Determinants of Older Adults’ Subjective Well-being: A Comprehensive Longitudinal Study
Authors: Liu Yi , Guo Tao , Cheng Yuanshan
Published: September 2024

Current research has established a relationship between older adults' subjective well-being and factors extending beyond their economic status to encompass various non-monetary elements. While most studies in this domain focus on factors within a single country, our analysis utilizes international longitudinal surveys to explore older adults' well-being at both the national and global scale. This comprehensive analysis considers micro- and macro-level determinants of retirement well-being, revealing consistent variations in happiness levels across countries. Our study specifically suggests a compelling positively relationship between ago and subjective well-being within the United States. This finding presents a contrast with the negative association observed in European countries. Our global analysis further indicates a positive relationship between age and subjective well-being. This study not only contributes to greater understanding of the complexities related to aging and well-being but also provide significant implications for financial services professionals and public policymakers that aim to improve the well-being of elderly populations.
Reduced graphene oxide as the electron transport layer in perovskite solar cell: effect on the photovoltaic performance
Authors: Oyekanmi O. A. , Amole S. , Akinrinola O. , Adedokun O. , Dauda A. K. , Ojeniyi F. A. , Awodugba A. O.
Published: September 2024

Perovskite solar cells (PSCs) have experienced an unprecedented advancement in the last decade owing to their astonishingly attractive properties, especially high-power conversion efficiency (PCE). In this study, the influence of reduced graphene oxide (rGO) on the photovoltaic performance of perovskite solar cells prepared via solution processes-based spin coating method was investigated. X-ray Diffraction (XRD), Fourier Transform Infrared spectrometer (FTIR), UV-visible spectrophotometry, Scanning Electron Microscopy (SEM) were used to study the properties of the prepared films. ITO/MAPbBr3/Gr and ITO/rGO/MAPbBr3/Gr planar PSCs were fabricated via spin coating method. ITO/rGO/MAPbBr3/Gr film achieved a power conversion efficiency (PCE) of 4.1 short circuit current (Jsc) of 7.5 mAcm−2 and fill factor (FF) of 61.2% compared to a PCE of 3.6%, Jsc of 6.6 mAcm−2 and FF of 58.0% achieved compared to PCE of 3.6%, %, Jsc of 6.6 mAcm−2 and FF of 58.0% achieved by ITO/MAPbBr3/Gr film. The PSC demonstrated the percentage enhancement value of 16.80% when modified with rGO. This study shows that rGO generated functional groups that act as conducting bridge in reducing the contact resistance between interface of the device.
Efectos del estrés por separación materna precoz en la programación metabólica
Authors: López Ajila Estephania del Cisne , Maldonado-Rengel Ruth
Published: September 2024

El cuidado materno tiene un papel importante en la maduración cerebral y el desarrollo de los sistemas metabólicos. La separación materna es un tipo de estrés de la vida temprana que interrumpe la protección amortiguadora de los padres y cuya exposición afecta el desarrollo cognitivo y metabólico. Objetivo: Actualizar la información científica disponible respecto de la influencia del estrés por separación materna en el desarrollo de las enfermedades metabólicas en la edad adulta. Material y método: Se llevó a cabo una búsqueda exhaustiva de la literatura en MedLine, Scopus y Web of Science hasta junio de 2023, utilizando términos como "separación materna temprana", "estrés en la vida temprana" y "efectos metabólicos". Se tomó en consideración parámetros de inclusión relacionados con la metodología de intervención e indicadores metabólicos.  Resultados y Conclusiones: El estrés altera los sistemas neuroendocrinos, provocando condiciones metabólicas como resistencia a la insulina, hiperglicemia, dislipidemia, hipertensión, disbiosis de la microbiota intestinal y enfermedad cardiovascular, mismas que se han asociado con el desarrollo del síndrome metabólico en la edad adulta.
Production of biodiesel by using CaO nano-catalyst synthesis from mango leaves extraction
Authors: Mahmood Sarah Shakir , Al-Yaqoobi Atheer Mohammed
Published: September 2024

Development and population expansion have the lion's share of driving up the fuel cost. Biodiesel has considerable attention as a renewable, ecologically friendly and alternative fuel source. In this study, CaO nanocatalyst is produced from mango leaves as a catalysis for the transesterification of waste cooking oil (WCO) to biodiesel. The mango tree is a perennial plant, and its fruit holds significant economic worth due to its abundance of vitamins and minerals. This plant has a wide geographical range and its leaves can be utilized without any negative impact on its growth and yield. An analysis was conducted to determine the calcium content in the fallen leaves, revealing a significant quantity of calcium that holds potential for utilization. The catalyst was characterized by different analytic techniques such as XRD, SEM-EDS, FT-IR, and BET analyses. Several parameters impacted on the transesterification process were exploited by conventional transesterification (batch). The result revealed that the optimum reaction was reached at a methanol to oil ratio of 50% w/w, catalyst loading of 3%, temperature of 65℃ and reaction time of 1.5 h with a yield of 93.21%, and the activation energy of the transesterification reaction was found to be 38.906 KJ mol-1. The reaction was verified to be irreversible pseudo-first order based on a linear Arrhenius plot and a high R2 value. The catalyst shows good stability and catalytic activity when it is reused and the yield was found to be 80.293% in the 5th cycle.
Organisation activity of St. Casimir society in Vilnius region districts
Authors: Ereminas Gintautas
Published: September 2024

The publication presents the education of the Lithuanian people by the Lithuanian Society of St. Casimir in the Polish-ruled area under difficult conditions. Based on the materials of the Lithuanian Society of St. Casimir (f. 175) in the Manuscripts Department of the Wroblewski Library of the Lithuanian Academy of Sciences, this and other publications will aim to reconstruct the Society’s activities in the following voloks of Vilnius Region: Apsas, Benekainys, Dieveniškės, Marcikonys, Rimšė and others.
Functional Outcome of Volar Barton Fracture of Distal End Radius Undergoing Plating
Authors: Muhammad Saeed  , Shafi Ul Haq  , Muhammad Inam
Published: September 2024

Background: Volar Barton fractures of the distal radius are complex intra-articular injuries that often require surgical intervention for optimal functional recovery. Volar plating is commonly used to achieve stable fixation and early mobilization.Objective: This study aimed to evaluate the functional outcomes and complications in patients with volar Barton fractures of the distal radius treated with volar plating.Methods: This prospective study was conducted from March 2023 to March 2024, including 60 patients aged 18-60 years with AO/ASIF type B3 volar Barton fractures. All patients underwent open reduction internal fixation (ORIF) using a volar locking plate through a modified Henry approach. Postoperative assessments were performed at six months using Gartland and Werley’s wrist score. Data analysis was conducted using SPSS 25, with one-way ANOVA applied to evaluate associations between variables, considering a p-value < 0.05 as significant.Results: The average age was 34.43 ± 12.34 years. Excellent functional outcomes were achieved in 61.7% of patients, good in 30%, fair in 6.7%, and poor in 1.7%. Complications were minimal, with 95% of patients reporting none, 3.3% experiencing wound infections, and 1.7% reporting wrist stiffness.Conclusion: Volar plating for volar Barton fractures showed excellent to good functional outcomes in most patients, with minimal complications. Further studies with larger populations are recommended.
Prevalence of Thoracic Hyperkyphosis Posture among Female Students of Allied Health Institutes and Its Association With Rounded Shoulders
Authors: Zonaisha Mehboob Ahmed  , Ifra Ashique  , Areeba Zafar  , Zain Ali  , Marium Zafar  , Ambreena Rasool
Published: September 2024

Background: Thoracic hyper kyphosis and rounded shoulders are common postural abnormalities among young females, which can lead to musculoskeletal impairments and reduced quality of life. Prolonged sitting and poor posture are key contributing factors to these conditions.Objective: To determine the prevalence of thoracic hyper kyphosis among female students at allied health institutes and its association with rounded shoulders.Methods: A cross-sectional study was conducted on 334 female students aged 18 to 25 years from three allied health institutes in Faisalabad. Thoracic hyper kyphosis was measured using a flexi curve ruler from C7 to T12, and rounded shoulders were assessed with a Vernier caliper measuring the acromion-to-bed distance. Data were analyzed using SPSS version 27, including descriptive statistics and logistic regression to assess associations.Results: The prevalence of thoracic hyper kyphosis was 19.5%, and rounded shoulders were observed in 21.6% of participants. A significant association was found between thoracic hyper kyphosis and rounded shoulders (p = 0.005). Each additional hour of sitting increased the odds of hyper kyphosis by 43% (OR = 1.43, 95% CI: 1.12 - 1.82) and rounded shoulders by 51% (OR = 1.51, 95% CI: 1.18 - 1.93).Conclusion: The study identified a significant prevalence of thoracic hyper kyphosis and rounded shoulders among female students, linked to prolonged sitting. Preventive measures focusing on postural correction and reducing sitting time are recommended.
Study on the role of peripheral immune cells in cerebral ischemia
Authors: Tang Ling-Hui , Yao Yan-Bing
Published: September 2024

Stroke, primarily resulting from the sudden interruption of blood supply to the brain, remains a leading cause of morbidity and mortality worldwide. Following an ischemic stroke, the peripheral immune system significantly contributes to brain damage. Damage-associated molecular patterns (DAMPs) released from ischemic cells activate peripheral immune cells, resulting in increased inflammation and disruption of the blood-brain barrier (BBB). This review highlights the critical immune cells of the peripheral immune system activated after cerebral ischemia, with an emphasis on the roles of T cells, B cells, macrophages, and neutrophils. We discuss the pathophysiological mechanisms of cerebral ischemia, which include reduced blood flow, energy metabolism disorders, neuronal injury and death, and BBB disruption and cerebral edema. The interplay between the peripheral immune system and cerebral ischemia is explored, offering insights into the inflammatory and immunosuppressive responses following ischemic events. Meanwhile, current research advances and future research directions are presented, focusing on potential therapeutic targets within the peripheral immune system to improve outcomes in ischemic brain injury. In summary, this review underscores the necessity of understanding the peripheral immune system's role in cerebral ischemia to develop effective treatment strategies and enhance patient recovery.
Correlation of risk factors for prostate cancer with doubtful prostate antigen values
Authors: Rodríguez Puga Rolando , Dueñas Rodríguez Yasnier , Pérez Díaz Yoánderson , Vega Rodríguez Nirvana , Vásquez Rodríguez Nurys
Published: September 2024

Background: Prostate cancer is a disease that affects the male population, especially after the age of 45. There are several risk factors, some modifiable, on which prevention strategies must be designed to avoid even doubtful prostate antigen levels. Objective: Determine the correlation of risk factors for prostate cancer with doubtful prostate antigen values. Methods: During the year 2022, a quantitative correlational study was carried out in the population of four clinics belonging to the “East Area” of the Camagüey municipality. The universe consisted of 80 patients in whom prostate antigen determination was performed. The variables were: age groups, color of the skin, family history of prostate cancer, previous history of other prostate disease and behavioral risks. The corresponding statistical analysis was performed for this type of study. Results: There was a predominance of patients with doubtful PSA/normal PSA in a ratio of 13/4 in the age group (˃45 years). There was no relationship between doubtful PSA values and skin color (OR 0.74). Statistically significant relationship was found between a family history of prostate cancer and previous history of prostate conditions with doubtful PSA values (OR 5.57 and 2.04, respectively). The strongest influence was found when correlating behavioral risks and doubtful PSA values. Conclusions: Behavioral risks constitute modifiable factors on which health promotion and education actions can be designed to prevent the progression to high PSA levels and eventually prostate cancer. Active screening when the other associated factors are present is recommended.
CLS GAN: Integrating Autoencoders and Transformers for Enhanced Bearing Fault Diagnosis
Authors: Ping Mengmeng
Published: September 2024

Bearing fault diagnosis with limited samples is a key challenge in the field of intelligent manufacturing, necessitating the development of models capable of accurate learning from constrained data with strong generalization capabilities. This study proposes a novel framework combining autoencoders and generative adversarial networks, termed the Conditional Latent Space Generative Adversarial Network (CLS GAN), which utilizes autoencoders to learn the latent data distribution of signals, effectively capturing and reproducing the complexity of fault signals. Enhanced with an improved Transformer structure, this model is able to process and recognize long temporal features between signal segments, thereby boosting the accuracy and efficiency of fault diagnosis. Through the architecture of a Conditional GAN, a multi-class task discriminator is implemented, enabling effective fault type discrimination under conditions of limited samples. In situations where samples are restricted, the proposed CLS GAN model achieved an accuracy of 75% on the CWRU dataset, demonstrating the efficacy and practicality of an integrated framework that combines advanced generative adversarial networks and Transformer technology in mechanical fault diagnosis.
ALTERNATIF PENYELESAIAN SENGKETA DALAM BISNIS JUAL BELI SAHAM MELALUI LEMBAGA ALTERNATIF PENYELESAIAN SENGKETA SEKTOR JASAKEUANGAN (LAPS-SJK)
Authors: Rizal Jon , Habeahan Rasman
Published: September 2024

Prosedur alternatif penyelesaian sengketa pada jual beli saham melalui Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan, adalah dengan cara mediasi atau abitrase berdasarkan ketentuan pada Peraturan Otoritas Jasa Keuangan Nomor 6 /POJK.07/2022 tentang Perlindungan Konsumen dan Masyarakat Di Sektor Jasa Keuangan, serta Peraturan Otoritas Jasa Keuangan Nomor 61 /POJK.07/2020 tentang Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan. Tujuan dari penelitian ini adalah: (1) Untuk menganalisis prosedur alternatif penyelesaian sengketa pada jual beli saham melalui Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan. (2) Untuk menguraikan dan menganalisis yang menjadi kendala dalam pelaksanaan alternatif penyelesaian sengketa melalui Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan. Metode penelitian hukum yang dipergunakan dalam penelitian ini adalah Metode penelitian hukum normatif dan empiris. Ada pun wawancara adalah suatu percakapan antara dua atau lebih orang yang dilakukan oleh pewawancara dan narasumber, untuk mendapatkan informasi.
Kepastian Hukum Kontrak Kerja Konstruksi terkait Wanprestasi Penyedia Jasa dalam Menyerahkan Bangunan Tidak Tepat Waktukepada Pengguna Jasa
Authors: Nevianti Nisma Deli , Marniati Felicitas Sri , Ismail Ismail
Published: September 2024

Pembahasan mengenai kepastian hukum kontrak kerja konstruksi terkait wanprestasi penyedia jasa dalam menyerahkan bangunan tidak tepat waktu kepada pengguna jasa. Penelitian yang dilakukan dengan menggunakan metode yuridis normatif. Kepastian Hukum kontrak kerja konstruksi terkait wanprestasi penyedia jasa dalam menyerahkan bangunan tidak tepat waktu kepada pengguna jasa yaitu adanya isi atau klausula dalam kontrak yang dibuat secara jelas dan kontrak ini berlaku sebagai undang-undang bagi yang membuatnya, karena tidak tercapainya upaya mediasi dan damai tanpa melalui putusan pengadilan sehingga sanksi dalam kasus ini yang diputuskan oleh hakim melalui pengadilan dan keputusannya dilaksanakan oleh kedua belah pihak memberikan kepastian hukum.
PPh PASAL 21 DAPAT DITANGGUNG ATAU DITUNJANG OLEH PENGUSAHA
Authors: Abadi Slamet , Junaedi Junaedi , Habeahan Rasman
Published: September 2024

Pekerja yang bekerja di suatu perusahaan dengan penghasilan khususnya upah di atas PTKP (Penghasilan Tidak Kena Pajak) maka akan dikenakan Pajak Penghasilan Pasal 21 (PPh Pasal 21) yang mana pajak penghasilan tersebut akan menjadi beban dan dipotongkan dari penghasilan pekerja yang pada akhirnya akan mengurangi besarnya Take Home Pay (Penghasilan bersih setelah potongan-potongan yang dapat dibawa pulang). Bagi pekerja akan menguntungkan apabila take home pay nya sebesar mungkin, sedangkan bagi pengusaha akan mencari alternatif yang paling menguntungkan sebisa mungkin tidak dirugikan karena beban PPh 21 kalaupun harus menanggung PPh Paal 21, beban teresbut dapat mengurangi laba pada tahun fiskal tertentu. Metode penelitian yang digunakan dalam penulisan makalah ini adalah metode penelitian yuridis normatif. Penelitian yuridis normatif merupakan penelitian yang dilakukan dengan cara meneliti bahan pustaka atau data sekunder belaka. Data primer yang digunakan adalah Undang-Undang Dasar 1945, Undang-Undang, dan peraturan-peraturan lain. Data sekunder yang digunakan adalah buku-buku Pustaka, jurnal-jurnal hukum, hasil penelitian, makalah-makalah, artikel dan karya tulis lain. Kesimpulan dari tulisan ini adalah (1) Pajak PPh Pasal 21 merupakan salah satu kebijakan pengupahan yang ditetapkan oleh pemerintah untuk menjamin hak pekerja atas penghidupan yang layak bagi kemanusiaan. (2) Pemerintah menyatakan Pajak penghasilan pasal 21 dapat ditanggung oleh Pekerja, Pengusaha, atau diberikan tunjangan pajak. (3) Dalam rangka Pajak Penghasilan pasal 21 dapat ditanggung atau diberikan tunjangan pajak oleh Perusahaan, maka Pekerja dapat membentuk Serikat Pekerja untuk melakukan permohonan permintaan berunding kepada Perusahaan terkait dengan pajak penghasilan pasal 21 ditanggung seluruhnya oleh Pengusaha atau diberikan tunjangan pajak.
COMPREHENSIVE GUIDE TO ACCOUNTING AND FINANCIAL MANAGEMENT
Authors:   Nirwan University Jaipur, Garg Ruchi , Modi Ravi ,   Nirwan University Jaipur, Rajasthan
Published: September 2024

In today's complex and rapidly evolving business landscape, a solid understanding of accounting and financial management is more crucial than ever. Whether you're an aspiring accountant, a business owner, a manager, or simply someone looking to enhance their financial acumen, this comprehensive guide is designed to equip you with the knowledge and tools necessary to navigate the intricate world of finance with confidence. "Comprehensive Guide to Accounting and Financial Management" is the culmination of years of experience in both academic and practical settings. It aims to bridge the gap between theoretical concepts and real-world applications, providing readers with a holistic view of financial practices that drive successful businesses. This book is structured to take you on a journey through the core principles of accounting and financial management, starting from the basics and progressively moving towards more advanced topics. Each chapter is crafted to build upon the previous one, ensuring a logical and coherent learning experience. Key features of this guide include: • Clear and concise explanations of complex financial concepts • Practical examples and case studies drawn from real business scenarios • Step-by-step guides for various accounting procedures and financial analyses • Insights into emerging trends and technologies shaping the future of finance • Exercises and problems to reinforce learning and develop critical thinking skills
Concordância entre as equações de predição da força de preensão palmar para idosos hospitalizados
Authors: Martins de Moura Barbosa Katia , Peixoto Lopes Jaqueline , da Silva Araujo Melo Emanoele Anastácia , Orsini Marco , de Mello Tavares Thiago , de Almeida Ricardo Gaudio , da Costa Xavier Tiago Batista , Sousa Nascimento Baez Garcia Cristiane , Moisés Camilo Luciana , de Sant’Anna Junior Mauricio
Published: September 2024

Introdução: Os idosos costumam apresentar redução da força muscular, principalmente quando são sedentários. A diminuição da força de preensão palmar está relacionada à desfechos desfavoráveis nessa população, sendo o dinamômetro o instrumento validado na literatura para sua aferição. Além disso, existem equações para a predição da força de preensão palmar, que podem superestimar ou subestimar os resultados da dinamometria, induzindo a um erro na interpretação clínica do resultado obtido. Objetivos: Analisar a concordância entre as equações de predição da força de preensão palmar para a população idosa hospitalizada. Métodos: Estudo transversal de avaliação da força de preensão palmar, em 44 idosos de 70 e 90 anos com diferentes condições de saúde, através do dinamômetro hidráulico Camry, modelo EH-10(r). Os resultados obtidos foram comparados com os valores previstos pelas equações de Novaes et al. (2009), Neves et al. (2017) e Tveter et al. (2014). Para aferição da concordância entre os valores da força de preensão palmar obtidos e os previstos pelas equações de predição analisadas, utilizou-se o teste de Bland-Altman. Para classificar o grau de concordância, foram utilizadas as categorizações propostas por Landis e Koch. Para todas as análises estatísticas e confecções dos gráficos, foi utilizado o software GraphPad 5®. Resultados: Ao comparar os valores obtidos com os previstos, houve diferença significativa entre as três equações (p<0,001). Conclusão: Independentemente da equação de predição da força de preensão palmar, os resultados obtidos para os idosos hospitalizados estavam abaixo dos valores previstos, caracterizando uma condição de dinapenia. Houve uma concordância moderada entre as equações de predição. Sugerimos que a equação de Novaes seja utilizada para a população idosa hospitalizada, uma vez que é específica para população brasileira, sem superestimar os valores preditos. Palavras-chave: força da mão; fisioterapia; valor preditivo dos testes.
O uso das principais escalas de avaliação de saúde pelo enfermeiro: revisão integrativa
Authors: Carrijo de Oliveira Isabela , Almeida Teixeira Sara , Zotti Justo Ferreira Márcia , Sganzella Daiana , Marçal da Silva Rulio Glecias
Published: September 2024

Objetivo: Apresentar o uso e a produtividade científica no Brasil acerca das principais escalas de avaliação de saúde pelo enfermeiro no Brasil. Métodos: Trata-se de uma revisão integrativa da literatura publicada nos últimos dez anos a partir da pergunta norteadora elaborada pela estratégia PICO: Qual a produção científica em publicações da área da saúde sobre o uso de escalas de avaliação de saúde pela enfermagem no Brasil? Uma amostra de 9 artigos foram selecionados nas bases PUBMED, Scopus, BVS, CAPES e Lilacs após atender aos critérios de inclusão para compor a pesquisa, que foram: revisões integrativas, revisões sistemáticas e artigos originais, publicados entre os anos de 2013 a 2023, no idioma português, de livre acesso, e que abordassem a temática do estudo. Resultados: As evidências encontradas nos estudos acerca das escalas tratam sobre o manejo das escalas, o conhecimento das escalas de avaliação pela equipe de enfermagem, os elementos constitutivos das escalas de avaliação e sobre os desafios frente as escalas. Esses achados foram agrupados em três categorias. Conclusão: As pesquisam evidenciaram o amplo uso das escalas de avaliação em pacientes pela enfermagem. Identificaram deficits de conhecimento e no manejo das escalas, sinalizando a importância da educação permanente uma das alternativas de melhoria. Apontaram ainda, para a necessidade da validação e tradução de novas escalas e a necessidade de uma maior produção científica sobre o tema, principalmente dos estudos originais. Palavras-chave: exame físico; escala de coma de glasgow; medição da dor; lesão por pressão; sedação profunda.
Formação acadêmica, línguas e literaturas e perspectiva sócio-histórica de Timor-Leste: um diálogo com o Professor Dr. Benjamim de Araújo e Côrte-Real
Authors: Marciano de Oliveira Érica , Paulino Vicente
Published: September 2024

Professor Dr. Benjamin Côrte-Real foi um dos primeiros reitores da Universidade Nacional Timor Lorosa’e e (UNTL) – Timor-Leste. Em 2023, recebeu o Prêmio Educação, na 7ª Edição da Gala Prémios da Lusofonia, em Estoril – Portugal, um reconhecimento pelo seu trabalho de excelência realizado na educação timorense. É linguista, autor da tese,  Mambai and its verbal art genres — A cultural reflection of Suro-Ainaro, East Timor, defendida na Universidade Macquarie, em Sydney - Austrália, em 1998. Foi o primeiro diretor do Instituto Nacional de Linguística da UNTL.
Assessing the Implementation of Republic Act 9184 in the Procurement Stages of Fishery Post-Harvest Infrastructure Facilities in the Philippines
Authors: Dante John Ray , Bernabe Guillermo
Published: September 2024

In line with the Philippine government's thrust to reduce post-harvest fish losses, properly implementing Republic Act (RA) 9184 is important for ensuring timely and systematic procurement of government fishery post-harvest infrastructure facilities. This quantitative, descriptive-comparative study analyzes the current implementation of RA 9184 in the procurement of said facilities, focusing on procurement stages: pre-procurement (procurement planning), actual procurement, and post-procurement (procurement monitoring). It also examines differences in the respondents' assessment of procurement stages when grouped according to demographic and professional profiles. The respondents from this study included 70 procurement personnel from fishery-related government agencies, selected through purposive sampling. Survey questionnaires, validated by experts, were administered and collected online via Google Forms and analyzed using descriptive and nonparametric statistical tools. Respondents rated the actual procurement stage as "Fully Implemented," while the pre-procurement (procurement planning) and post-procurement (procurement monitoring) stages were rated as "Moderately Implemented." Differences in perceptions were found based on age and agency affiliation for the pre-procurement (procurement planning) and actual procurement stages and on age, agency affiliation, and roles for the post-procurement (procurement monitoring) stage. The findings recommend creating an action plan focused on establishing a uniform procurement policy, adopting technological improvements, strengthening procurement monitoring, and professionalizing and evaluating procurement personnel to ensure procurement efficiency.
From Theory to Practice: The Impact of Communities of Practice Implementation on Out-Of-School Youth
Authors: Pantaleon Alfred , Bautista Chester Allan , Villanueva ZJ , Gundran Tricia , Fabro Arrianne Michelle
Published: September 2024

Communities of Practice (CoP) aims to provide services and skills to partner communities while establishing links to communicate learned knowledge to broader groups of people. This study identified and analyzed the impact of communities of practice in Barangay Nagtenga, Sta. Cruz, Ilocos Sur. It used a mixed quantitative and qualitative study approach to evaluate the level of satisfaction of the 18 CoP participants as well as their CoP learning and experience. The data demonstrated high levels of CoP satisfaction, notably with resource speakers and the quality of service provided. Participants shared their learning experiences during the CoP, focusing on knowledge acquisition, skill development, learning transfer to practice, and entrepreneurial management. This study emphasizes the importance of CoPs in empowering marginalized groups and promoting personal and professional development. Recommendations include maintaining and growing CoP initiatives and conducting frequent evaluations to ensure continuous improvement.
The impact of changes in the demographic structure of the national labour market on macroeconomic indicators of Ukraine
Authors: Maidaniuk Serhii
Published: September 2024

The full-scale invasion of Ukraine by Russian troops on 24 February 2022 led to significant changes in the Ukrainian labour market, which require a detailed analysis and understanding of their further dynamics. The purpose of this paper is to find out how the changes in the demographic structure of the national labour market have affected Ukraine’s macroeconomic indicators. Using such methods as statistical analysis, comparison, synthesis and forecasting, the study of current demographic and economic indicators was conducted. The study obtained and analysed statistics on the forced displacement of refugees both within Ukraine and abroad, taking into account age, gender, education and other demographic indicators – at least 12 million Ukrainian citizens were relocated, 75% of whom are able-bodied and more than half of whom have high professional qualifications. Separately, information on young people and students who continue or start studying abroad was studied and conclusions were drawn on their assimilation in the new society and the likelihood of their return to Ukraine. In the process of analysing the conditions for the growth of unemployment, the number of enterprises that ceased operations due to hostilities or temporary occupation was calculated – both geographically, by region, and by type of ownership. It turned out that in eastern Ukraine, the number of closed business entities reaches 80%, and almost a third of individual entrepreneurs have ceased their activities. The study also forecasts the conditions for post-war reconstruction of Ukraine, taking into account the fate of returning refugees and the country’s prospects for joining the European Union. The practical significance of this study is to assess the impact of changes in the structure of the labour market on the Ukrainian economy. The results may be useful for government agencies that are already formulating a strategy for Ukraine’s post-war recovery
การศึกษาเบื้องต้นเปรียบเทียบประสิทธิภาพและความปลอดภัยต่อระบบหัวใจของ ยาชีววัตถุคล้ายคลึงกับยาต้นแบบของยาทราสทูซูแมบในการรักษาโรคมะเร็งเต้านมระยะเริ่มต้น: การศึกษาแบบย้อนหลัง
Authors: จันทร์แจ่มกระจ่าง ณัชชารีย์ , การศักดิ์ ศุภสุนันท์ , คันธวงค์ จารุกมล , ศิริจันทร์ชื่น บัณฑิตาภรณ์
Published: September 2024

ประสิทธิภาพและความปลอดภัยของยาชีววัตถุคล้ายคลึงของทราสทูซูแมบยังไม่พบการศึกษาในประเทศไทย การศึกษานี้มีวัตถุประสงค์เพื่อศึกษาประสิทธิภาพและความปลอดภัยของยาชีววัตถุคล้ายคลึงเปรียบเทียบกับยาต้นแบบของยาทราสทูซูแมบในผู้ป่วยมะเร็งเต้านมระยะเริ่มต้น การศึกษาเชิงวิเคราะห์แบบย้อนหลังนี้รวบรวมข้อมูลจากเวชระเบียนอิเล็กทรอนิกส์ของผู้ป่วยมะเร็งเต้านมระยะเริ่มต้นที่มีการแสดงออกของตัวรับ HER2 ได้รับการรักษาด้วยยาทราสทูซูแมบต้นแบบหรือชีววัตถุคล้ายคลึงเป็นครั้งแรก ในช่วงวันที่ 1 สิงหาคม พ.ศ. 2562 ถึง 1 ตุลาคม พ.ศ. 2564 ณ โรงพยาบาลมหาราชนครเชียงใหม่ ผลลัพธ์หลัก คือ อาการไม่พึงประสงค์ต่อระบบหัวใจเป็นระยะเวลา 1 ปีและอัตราการตอบสนอง โดยมีผู้ป่วยผ่านเกณฑ์คัดเข้าทั้งหมด 54 ราย เป็นผู้ป่วยในกลุ่มยาต้นแบบ 30 ราย (ร้อยละ 55.6) และกลุ่มยาชีววัตถุคล้ายคลึง 24 ราย (ร้อยละ 44.4) ผู้ป่วยทั้งหมดเป็นเพศหญิงอายุเฉลี่ย 57.5 ปี ในกลุ่มยาต้นแบบ และ 51.8 ปี ในกลุ่มยาชีววัตถุคล้ายคลึง ผู้ป่วยส่วนใหญ่ได้รับยาเคมีบำบัดสูตร AC (adriamycin, cyclophosphamide) + ยาเคมีบำบัดกลุ่ม taxane  ทุก 3 สัปดาห์ ทั้งกลุ่มยาต้นแบบและกลุ่มยาชีววัตถุคล้ายคลึงมีอัตราการตอบสนองใกล้เคียงกัน คือ ร้อยละ 93.3 และ 90.9 ตามลำดับ โดยพบว่ามีผู้ป่วยที่ได้รับการวินิจฉัยว่าเป็นโรคหัวใจล้มเหลวหลังได้รับยาทราสทูซูแมบจำนวน 2 รายในกลุ่มยาต้นแบบและไม่พบในกลุ่มยาชีววัตถุคล้ายคลึง ผู้ป่วยที่ได้รับยาต้นแบบมีค่าเฉลี่ยการเปลี่ยนแปลงการบีบตัวของหัวใจห้องล่างซ้ายอยู่ที่ร้อยละ -6.2 และ -0.4 ตามลำดับ โดยไม่มีความแตกต่างกันอย่างมีนัยสำคัญทางสถิติ การศึกษาเบื้องต้นนี้แสดงให้เห็นแนวโน้มว่าการรักษาด้วยยาทราสทูซูแมบทั้งยาต้นแบบและยาชีววัตถุคล้ายคลึงในผู้ป่วยมะเร็งเต้านมระยะเริ่มต้นที่มีการแสดงออกของตัวรับ HER2 ไม่แตกต่างกันในแง่ของประสิทธิภาพและอาการไม่พึงประสงค์ต่อระบบหัวใจ
DEVELOPMENT OF FLUCONAZOLE-LOADED POLY(VINYL ALCOHOL)/POLY(ETHYLENE GLYCOL) BLENDED FILM FOR TREATMENT OF CANDIDA-INFECTED CUTANEOUS WOUNDS
Authors: Chidchai Peerapat , Rangsimawong Worranan , Opanasopit Praneet , Patrojanasophon Prasopchai , Pornpitchanarong Chaiyakarn , Chaksmithanont Prin
Published: September 2024

In this work, we aimed to develop fluconazole (FLU)-loaded polymer blended film (FLU-film) for candidiasis wounds. The films were prepared from poly(vinyl alcohol) (PVA) and poly(ethylene glycol) 1000 (PEG 1000) mixed at different proportions by weight, casted on a petri dish, and dried at 60ºC for 12 h. Tensile strength, swelling ratio, and morphology were analyzed to determine an appropriate film for wound application. The selected film was loaded with 0.5% w/w FLU, where the drug homogeneity was ascertained. Then, the drug release profile, cytotoxicity of the films, and antifungal activity were determined. The findings revealed that the suitable film was PVA:PEG 1000 (95:5), showing anticipated flexibility and stretchability, as well as a soothing texture, while the swelling and molecular attributes were comparable to other films. FLU was homogenously loaded into the selected film and presented a prolonged release profile following Higuchi’s model. The film was found to be non-toxic to the human skin fibroblast. Lastly, the FLU-film presented 1.16-fold greater antifungal effectiveness than the free FLU. Overall, the FLU-film has been developed and proven to be effective for treating Candida-infected wounds.
The Role of Proverbs in Language Learning: A Cognitive and Cultural Perspective
Authors: Mammadova Ilhama
Published: September 2024

This article explores the cognitive and cultural roles of proverbs in English as a Second Language (ESL) learning. Proverbs, as fixed expressions of figurative language, offer rich cognitive benefits, enhancing critical thinking, abstract reasoning, and memory retention. They introduce learners to idiomatic language and cultural values embedded within linguistic structures, facilitating both vocabulary acquisition and a deeper understanding of the target language. From a cultural perspective, proverbs act as cultural artifacts that provide insights into the values and norms of a society, aiding learners in developing intercultural competence. Through pedagogical strategies such as storytelling, proverb matching, and cross-cultural discussions, proverbs can be effectively incorporated into ESL/EFL curricula to support language retention and cultural understanding. The article concludes by emphasizing the importance of integrating proverbs in language education to foster both linguistic proficiency and cultural awareness.
TROMBOSE VENOSA PROFUNDA RELACIONADA À PACIENTES CONTAMINADOS COM O VÍRUS SARS-COV-2
Authors: da Silva Joildo Elias , da Silva Maria Girlene Ribeiro , Nogueira Marcia Silva
Published: September 2024

Introduction: COVID-19 has numerous cardiovascular complications, and patients with previous cardiovascular disease are at higher risk of developing thrombotic events, such as infections, cytokine storms (IL-6, IL-8, TNF-α) and hypoxia that represent threat sources for thrombotic events, becoming severe clinical pictures of widespread intravascular coagulation. Objective: To describe, through a literature review, the occurrence of deep vein thrombosis related to patients infected with the SARS-COV-2 virus. Methods: Studies show that patients with SARS-COV2 virus tend to have a greater tendency to present deep vein thrombosis. . Benchmark: And for the care and treatment of this patient, the nursing team must be well trained so that they can provide quality care, and the patient obtains a good recovery. Conclusion: It can be identified from the review that individuals infected by the new coronavirus, called SARS-CoV-2, have a higher risk of thrombosis (venous or arterial) due to intense inflammatory reaction with consequent platelet activation
ANÁLISE ESTRUTURAL COMPARATIVA DE ELEMENTOS DE UM EDIFÍCIO COMERCIAL EM CONCRETO ARMADO
Authors: Mattos Michel De Almeida , Silva Eduardo Vieira Da , Sandes João Vieira , Campista Fernanda Fernandes , Silveira André Prado da
Published: September 2024

A comparative structural analysis study of elements of a reinforced concrete commercial building was conducted through the present work to evaluate different configurations and dimensions of the main structural components, such as pillars, beams, slabs and foundations. The objective was to identify the most appropriate solution in terms of resistance, stability, economy and durability. Furthermore, the conclusions and recommendations resulting from this study can guide the decision-making process in the design of reinforced concrete commercial buildings, offering valuable insights for designers, engineers and other professionals involved. The search for efficient and safe solutions contributes to the success and quality of works, ensuring robust and durable structures for commercial use.