bluuebunny/crossref_metadata_2025 huggingface dataset:
Visual Accounting on the example of Boris Kustodiev's Merchant
Authors: Sokolov Viatcheslav , Karelskaia Svetlana , Zuga Ekaterina
Published: April 2023

Introduction. This study explores the link between accounting and art using an example of a painting by renowned Russian artist Boris Kustodiev - The Merchant, or an Old Man Counting Money. Aim of the work. This work aims to develop the provisions of visual accounting on the example of Russian painting as, hermeneutically, ‘every painting is an increment of being and subject to the essential definition as a representation, its formation' (Gadamer, 1988, p. 196). Methodological approach. The paper is based on an indepth review of the central character in the painting - a merchant - and provides a detailed description of the objects that surround him, which feature the second dominant element complementing the figure of the merchant - a traditional Russian mechanical abacus. The study also includes a brief biography of the artist and an overview of his creative milestones as well as some facts about the life of the accountant that served as a model for the merchant character. Main findings. This study unveils the use of accounting tools in works of art and demonstrates how actors and users perceive accounting. Originality. The originality of the study lies in its first attempt to provide a detailed review of accounting through the prism of Russian art by using a methodology that can be adopted to analyse the creations of other artists dealing with subjects related to accounting, as well as to explore the works of accountants who contributed to art.
Climate change and amphibians
Authors:   U.S. Geological Survey, Aldo Leopold Wilderness Research Inst., Missoula, MT, USA, Corn P. S.
Published: April 2023

Amphibian life histories are exceedingly sensitive to temperature and precipitation, and there is good evidence that recent climate change has already resulted in a shift to breeding earlier in the year for some species. There are also suggestions that the recent increase in the occurrence of El Niño events has caused declines of anurans in Central America and is linked to elevated mortality of amphibian embryos in the northwestern United States. However, evidence linking amphibian declines in Central America to climate relies solely on correlations, and the mechanisms underlying the declines are not understood. Connections between embryo mortality and declines in abundance have not been demonstrated. Analyses of existing data have generally failed to find a link between climate and amphibian declines. It is likely, however, that future climate change will cause further declines of some amphibian species. Reduced soil moisture could reduce prey species and eliminate habitat. Reduced snowfall and increased summer evaporation could have dramatic effects on the duration or occurrence of seasonal wetlands, which are primary habitat for many species of amphibians. Climate change may be a relatively minor cause of current amphibian declines, but it may be the biggest future challenge to the persistence of many species.
Does intruder group size and orientation affect flight initiation distance in birds?
Authors:   Univ. of California, Los Angeles, CA, USA, Geist C. , Liso J. ,   Univ. of California, Los Angeles, CA, USA, Libby S. ,   Univ. of California, Los Angeles, CA, USA, Blumstein D. T. ,   Univ. of California, Los Angeles, CA, USA
Published: April 2023

Wildlife managers use flight initiation distance (FID), the distance animals flee an approaching predator, to determine set back distances to minimize human impacts on wildlife. FID is typically estimated by a single person; this study examined the effects of intruder number and orientation on FID. Three different group size treatments (solitary person, two people side-by-side, two people one-behind-the-other) were applied to Pied Currawongs (Strepera graculina) and to Crimson Rosellas (Platycerus elegans). Rosellas flushed at significantly greater distances when approached by two people compared to a single person. This effect was not seen in currawongs. Intruder orientation did not influence the FID of either species. Results suggest that intruder number should be better integrated into estimates of set back distance to manage human visitation around sensitive species.
Ctenolepisma almeriensis n. sp. of Lepismatidae (Insecta, Zygentoma) from south-eastern Spain
Authors:   Univ. de Córdoba, Spain, Molero-Baltanás R. , Gaju-Ricart M ,   Univ. de Córdoba, Spain, Bach de Roca C. ,   Fac. de Ciencias, Univ. Autónoma de Barcelona, Bellaterra, Spain
Published: April 2023

Ctenolepisma almeriensis n. sp., from the south–eastern part of the Iberian Peninsula is described. This species was determined previously as Ctenolepisma lineata (Fabricius, 1775), which is widespread over the south–western Palaeartic region. The main difference between the two species is the setation of thoracic sternites. In each bristle–comb of the mesosternum and the metasternum, macrosetae are arranged in a single row in C. lineata and in two parallel rows in C. lmeriensis n. sp. In the prosternum, the first species shows 1–2 irregular lines of macrosetae per comb, and the new species shows 2–3 lines. Based on other parameters of setation, a discriminant analysis was carried out to separate a group of Spanish specimens of C. lineata from another group of specimens of the new species. This analysis demonstrated the validity of the occurrence of double or single lines of macrosetae in thoracic sternites to distinguish between thetwo species.
Occurrence and abundance of fungus-dwelling beetles (Ciidae) in boreal forests and clearcuts: habitat associations at two spatial scales
Authors:   Fac. of Forest Sciences, PUniv. of Joensuu, Finland, Komonen A. , Kouki J. ,   Fac. of Forest Sciences, PUniv. of Joensuu, Finland
Published: April 2023

Insect material (> 30,000 individuals) reared from the fruiting bodies of wood-decaying Trametes fungi was compared between old-growth boreal forests and adjacent clearcuts in Finland. Sulcacis affinis and Cis hispidus occurred more frequently and were, on average, more abundant in the clearcuts. Interestingly, Octotemnus glabriculus and Cis boleti had a slightly higher frequency of occurrence in the forests, despite lower resource availability. The former also showed a higher average abundance. On average, the cluster size of Trametes fruiting bodies occurring on woody debris was higher in the clearcuts than in the forests and had a positive effect on species occurrence and abundance in these clusters. The independent effect of the macrohabitat (forest or clearcut) underscores the importance of the macrohabitat where specific resources occur, and this may override the positive effects of resource availability.
Stachorutes cabagnerensis n. sp., Collembola (Neanuridae) from Central Spain, and a preliminary approach to phylogeny of genus
Authors:   Fac. de Ciencias, Univ. Autónoma de Madrid, Cantoblanco, Spain, Simón Benito J. C. , Espantaleón D. ,   Fac. de Ciencias, Univ. Autónoma de Madrid, Cantoblanco, Spain, García-Barros E. ,   Fac. de Ciencias, Univ. Autónoma de Madrid, Cantoblanco, Spain
Published: April 2023

A new species of the genus Stachorutes, Stachorutes cabagnerensis n. sp., from central Spain is described. It is characterized by the presence of 6+6 eyes in the head, retinaculum 2+2 teeth, dentes with 5 hairs, and the absence of mucron. A phylogenetic analysis of this genus was attempted. Potential synapomorphies supporting the monophyly of Stachorutes are presented. One member of the genus (the Nearctic S. navajellus) appears as a basal form, phylogenetically distant from the remaining (Old World) species. There is evidence for a monophyletic infrageneric clade with the species S. dematteisi, S. jizuensis and S. sphagnophilus. However, more information is required for further phylogenetic resolution.
The status of marine turtles in Montserrat (Eastern Caribbean)
Authors:   Canterbury Christ Church Univ., Canterbury, UK, Martin C. S. , Jeffers J. ,   Dept. of Fisheries, Ministry of Agriculture, Government of Montserrat, Brades, Montserrat, West Indies, Godley B. J. ,   Centre for Ecology and Conservation, Univ. of Exeter in Cornwall, Penryn, UK
Published: April 2023

The status of marine turtles in Montserrat (Eastern Caribbean) is reviewed following five years of monitoring (1999-2003). The mean number of nests recorded during the annual nesting season (June-October) was 53 (± 24.9 SD; range: 13-43). In accordance with earlier reports, the nesting of hawksbill (Eretmochelys imbricata) and green (Chelonia mydas) turtles was confirmed on several beaches around the island. Only non-nesting emergences were documented for loggerhead turtles (Caretta caretta) and there was no evidence of nesting by leatherback turtles (Dermochelys coriacea); however, it is possible that additional survey effort would reveal low density nesting by these species. Officially reported turtle capture data for 1993-2003 suggest that a mean of 0.9 turtle per year (±1.2 SD; range: 0-4) were landed island-wide, with all harvest having occurred during the annual open season (1 October to 31 May). Informed observers believe that the harvest is significantly under-reported and that fishermen avoid declaring their catch by butchering turtles at sea (both during and outside the open season). Of concern is the fact that breeding adults are potentially included in the harvest, and that the open season partially coincides with the breeding season. The present study has shown that although Montserrat is not a major nesting site for sea turtles, it remains important on a regional basis for the Eastern Caribbean.
Hybrid Neighbourhood Component Analysis with Gradient Tree Boosting for Feature Selection in Forecasting Crime Rate
Authors: Khairuddin Alif Ridzuan , Alwee Razana , Haron Habibollah
Published: April 2023

Crime forecasting is beneficial as it provides valuable information to the government and authorities in planning an efficient crime prevention measure. Most criminology studies found that influence from several factors, such as social, demographic, and economic factors, significantly affects crime occurrence. Therefore, most criminology experts and researchers study and observe the effect of factors on criminal activities as it provides relevant insight into possible future crime trends. Based on the literature review, the applications of proper analysis in identifying significant factors that influence crime are scarce and limited. Therefore, this study proposed a hybrid model that integrates Neighbourhood Component Analysis (NCA) with Gradient Tree Boosting (GTB) in modelling the United States (US) crime rate data. NCA is a feature selection technique used in this study to identify the significant factors influencing crime rate. Once the significant factors were identified, an artificial intelligence technique, i.e., GTB, was implemented in modelling the crime data, where the crime rate value was predicted. The performance of the proposed model was compared with other existing models using quantitative measurement error analysis. Based on the result, the proposed NCA-GTB model outperformed other crime models in predicting the crime rate. As proven by the experimental result, the proposed model produced the smallest quantitative measurement error in the case study.
Analisis Potensi Dan Pemetaan Teknologi Turbin Angin di Seluruh Indonesia
Authors: Andriyani Yeni Putri , Munastha Ketut Abimanyu
Published: April 2023

Setiap aktivitas manusia dari aktivitas sehari-hari hingga usaha ekonomi dan pembangunan membutuhkan energi untuk berfungsi. Pada 2010, banyak negara menya.dari betapa pentingnya menggunakan sumber energi terbarukan daripada sumber energi tak terbarukan yang kurang ramah lingkungan. Hadley, Walker, dan sirkulasi lokal bertemu di wilayah Indonesia sekitar khatulistiwa. Akibatnya, Indonesia memiliki potensi untuk menghasilkan energi angin yang dapat digunakan untuk mengembangkan energi terbarukan. Koefisien kinerja dan daya per satuan panjang harus dihitung saat melakukan analisis kajian potensi energi angin dan teknologi pembanding turbin angin. Temuan menunjukkan bahwa wilayah Nusa Tenggara Timur mengalami kecepatan angin rata-rata tertinggi, yaitu 3,23 m/s, sedangkan wilayah lain di Indonesia rata-rata antara 2 dan 3 m/s. Jenis turbin angin dengan diffuser shroud adalah salah satu yang paling cocok digunakan pada kecepatan angin rendah
Pendekatan Metode Fault Tree Analysis dalam Kecelakaan Kerja serta Pengaruhnya terhadap Produkivitas Kerja di CV. Raka Jaya Glass
Authors: Arsya Mohammad , Nurwathi Nurwathi
Published: April 2023

CV. Raka Jaya Glass dalam pengoperasiannya masih terdapat potensi bahaya yang ditemukan, salah satunya adalah pada saat pembuatan kanopi kaca. Berdasarkan dari data historis pada tahun 2019 hingga 2021 terdapat 6 kecelakaan kerja. Penelitian ini mengukur hasil usaha keselamatan kerja yaitu tingkat frekuensi kecelakaan, tingkat keparahan, nilai T-selamat dan tingkat produktivitas untuk mengetahui sejauh mana pencegahan kecelakaan telah dilakukan. Metode FTA digunakan untuk mengetahui penyebab-penyebab dan juga kombinasi penyebab terjadinya kecelakaan kerja. Hasil penelitian ini menunjukan bahwa tingkat frekuensi kecelakaan pada tahun 2019 sebanyak 63,92 kali, pada tahun 2020 sebanyak 66,37 kali dan pada tahun 2021 sebanyak 75,03 kali. Tingkat keparahan kecelakaan pada tahun 2019 sebanyak 894,85 jam hilang, pada tahun 2020 sebanyak 232,29 jam hilang dan pada tahun 2021 sebanyak 2363,45 jam hilang. Dengan nilai T-selamat tahun 2020 sebesar -1321 dan tahun 2021 sebesar -1255. Tingkat produktivitas tenaga kerja pada tahun 2019 adalah sebesar 0,9991, pada tahun 2020 sebesar 0,9998, pada tahun 2021 sebesar 0,9976, hasil tersebut menunjukan bahwa peningkatan produktivitas tenaga kerja dipengaruhi langsung oleh semakin sedikitnya jam hilang karyawan. Dari hasil FTA ditemukan penyebab kecelakaan akibat tindakan perbuatan manusia yang tidak memenuhi keselamatan dan keadaan lingkungan yang tidak aman.
KAJIAN KUAT TEKAN BETON DENGAN CAMPURAN ABU BAN BEKAS MOTOR DAN ABU JERAMI
Authors: Kuswandi Iki , Kadir Yushar
Published: April 2023

Teknologi beton menjadi pilihan yang banyak digunakan dalam pembangunan. Mengacu pada aspek efektif dan efisien, bahan campurannya pun telah mengalami banyak perkembangan sesuai dengan kebutuhan. Penelitian dengan judul â€œPengaruh Penambahan Abu Ban Bekas Motor dan Abu Jerami Pada Campuran Beton Terhadap Kuat Tekan Beton Normalâ€, memiliki rumusan masalah yaitu bagaimana pengaruh dari pencampuran abu ban bekas motor dan abu jerami terhadap kuat tekan beton normal dan berapa kuat tekan maksimum yang didapatkan dari beton yang dicampuri abu ban bekas motor dan abu jerami. Tujuan dari penelitian ini adalah mengamatiÂ  pengaruh dari pencampuran abu ban bekas motor dan abu jerami terhadap kuat tekan beton normal dan menguji kuat tekan beton yang telah ditambah variasi bahan campuran abu ban bekas motor dan abu jerami. Penelitian ini menggunakan metode penelitian kuantitatif, di mana lebih menekankan pada penggunaan angka-angka yang dituangkan dalam tabel, diagram dan grafik yang membuatnya lebih spesifik. Data yang diperoleh merupakan hasil dari uji laboratorium.Â  Berdasarkan analisa data yang diperoleh, maka didapatkan kesimpulan bahwa beton yang dicampuri abu ban dan abu jerami memiliki warna lebih hitam dibandingkan beton normal, terjadi penurunan nilai kuat tekan pada beton normal umur 14 hari dari 22,07 MPa setelah dicampuri abu pada variasi 10%, 20%, 30% berurutan menjadi 18,67 MPa, 16,98 MPa, 5,94 MPa dan kuat tekan maksimum pada beton uji diperoleh dari beton yang dicampuri abu pada variasi 10% sebesar fâ€™c=18,67 MPa pada umur 14 hari.
Tra cứu ảnh theo nội dung sử dụng tập Pareto và mô hình học thống kê CART
Authors: Hiệu Vũ Văn , Thắng Nguyễn Trường , Quỳnh Nguyễn Hữu , Tạo Ngô Quốc
Published: April 2023

Image retrieval systems adopt a combination of multiple features and then total distance measures of particular features for ranking the results. Therefore, the top-ranked images with smallest total distance measures are returned to the users. However, images with smallest partial distance measures which are suitable for users’ purpose may not be included in these results. Therefore, partial distance measure should be considered. In this paper, we propose to adopt the Pareto set in the distance measure space. This set assures that the returned results contain not only points with smallest total distance obtained by linear combinations, but also other points have smallest partial distance measures which cannot be found by the linear combination in the distance measure space. Especially, the searching space based on the distance measures is compacted by our algorithm, namely PDFA. This algorithm collects all the Pareto set with different depths, and is efficient for the classification and regression tree (CART). The experimental results on three image collections show the effectiveness of our proposed method.
Oxymoron: Taking Business Ethics Seriously
Authors: von Kriegstein Hasko
Published: April 2023

Business ethics denial refers to one of two claims about moral motivation in a business context: that there is no need for it, or that it is impossible. Neither of these radical claims is endorsed by serious theorists in the academic fields that study business ethics. Nevertheless, public commentators, as well as university students, often make claims that seem to imply that they subscribe to some form of business ethics denial. This paper fills a gap by making explicit both the various forms that business ethics denial can take, and the reasons why such views are ultimately implausible. The paper argues that this type of serious engagement with business ethics denial should be an important part of the job description for teachers of business ethics. 
Succeeding Competently: Towards an Anti-Luck Condition for Achievement
Authors: von Kriegstein Hasko
Published: April 2023

Achievements are among the things that make a life good. Assessing the plausibility of this intuitive claim requires an account of the nature of achievements. One necessary condition for achievement appears to be that the achieving agent acted competently, i.e. was not just lucky. I begin by critically assessing existing accounts of anti-luck conditions for achievements in both the ethics and epistemology literature. My own proposal is that a goal is reached competently (and thus an achievement), only if the actions of the would-be-achiever make success likely, and that this is the reason why she acts that way. 
УМОВИ ЗУПИНЕННЯ ДОСУДОВОГО РОЗСЛІДУВАННЯ
Authors: Бобечко Назар Ростиславович
Published: April 2023

Метою статті є дослідження умов зупинення досудового розслідування. Методологічну основу дослідження становлять загальнонаукові та спеціально-правові методи, зокрема діалектичний, аналізу, узагальнення, структурно-функціональний, герменевтичний, догматичний. Результати. У статті на основі аналізу кримінального процесуального регулювання та вивчення матеріалів правозастосовної діяльності здійснено наукову розвідку умов зупинення досудового розслідування. У ній зазначено, що умови зупинення досудового розслідування – це приписи кримінального процесуального закону, що зобов’язують уповноважену службову особу вчинити відповідні процесуальні дії та ухвалити процесуальні рішення або встановити наявність певних юридичних фактів до винесення постанови про зупинення досудового розслідування. Стверджується про поділ умов зупинення досудового розслідування на дві групи – загальні та окремі. Загальні поширюють дію на всі підстави для зупинення досудового розслідування, натомість окремі – стосуються лише осібних з них. До загальних умов зупинення досудового розслідування віднесено: доведеність події кримінального правопорушення; повідомлення особі про підозру; встановлення відсутності обставин, що тягнуть закриття кримінального провадження; виконання тих слідчих (розшукових) та інших процесуальних дій, проведення яких можливе за відсутності підозрюваного; вжиття заходів для збереження доказів; вжиття заходів для забезпечення цивільного позову і можливої конфіскації майна, спеціальної конфіскації; прийняття рішення про зупинення досудового розслідування лише уповноваженою службовою особою; внесення відомостей про зупинення досудового розслідування до Єдиного реєстру досудових розслідувань; направлення копії постанови про зупинення досудового розслідування стороні захисту, потерпілому та представнику юридичної особи, щодо якої здійснюється кримінальне провадження, з роз’ясненням права на її оскарження слідчому судді. Обґрунтовано, що окремі умови зупинення досудового розслідування випливають зі змісту конкретних підстав для зупинення. При цьому, на відміну від загальних умов, до окремих умов належить і встановлення наявності певних юридичних фактів. Висновки. Умови зупинення досудового розслідування є невід’ємним елементом процесуальної форми цього кримінального процесуального інституту. Їх виконання забезпечує законність та обґрунтованість ухвалення рішення про зупинення, дотримання прав і законних інтересів підозрюваного, потерпілого, представника юридичної особи, щодо якої здійснюється кримінальне провадження, цивільного позивача, а також дієвість кримінальної процесуальної діяльності після відновлення досудового розслідування.
Youth’s Digital Literacy in the Context of Community Empowerment in an Emerging Society 5.0
Authors: Setiadi Dudi , Nurhayati Sri , Ansori Ansori , Zubaidi Mohamad , Amir Rudi
Published: April 2023

The purpose of this study is to determine the level of digital literacy among the member of youth organization (commonly called Karang Taruna) of Cicau Hamlet, Gadobangkong Village, Ngamprah Sub-district, West Bandung Regency, West  Java Province, Indonesia, focusing on the use of the Internet in the context of community empowerment in the fields of self-development and economy. Case study methodology is employed, with data gathering approaches consisting of in-depth interviews, documentation studies, and observations of fifteen (15) Karang Taruna member informants. The findings of the study indicate that: The youth digital literacy in computer operation and Information and Communication Technology (ICT) abilities in the internet area are fairly strong, but there is still opportunity for improvement through enhancing infrastructure for stable internet connections and educating youth about the most recent ICT advances. When it comes to creating digital products in a variety of formats and models, youth have a low degree of digital literacy. This is due in part to a lack of imagination and creative thinking skills among digital content creators. Youth require continual training to increase their digital literacy and ability to create various types of digital material, which will contribute to the expansion of Indonesia’s creative economy sector. Youth digital literacy must be improved in terms of their ability to collaborate in the digital space, and education about collaboration must be conducted in accordance with digital ethics and security so that the youth of the Indonesian nation can collaborate with respect and remain safe from cybercrime. Youth still lack the digital literacy necessary to pick and filter legitimate and hoax-free content. Digital literacy pertaining to the ability to use digital technology for youth economic empowerment is included in the category of lacking because youth are still not literate and digitally proficient in using digital technology to increase income, raise their economic level through business opportunities in the digital space, and use digital wallets for sales transactions. Youth digital literacy in relation to self-development is also still weak and must be focused to add insight into access to information in the digital realm for career development and self-potential. As well as the usage of communities that are favorable to youth growth and self-healing. This study recommends intensive training and assistance for youth in digital content creation, as well as financial literacy education related to capital management and digital-based creative economy business opportunities.
INVESTIGATION OF INFLUENCE OF FACTORS ON FIRE RESISTANCE OF PARTITIONS MADE OF SANDWICH PANELS
Authors: Danchenko Y. , Kachkar Y. , Rashkevich N.
Published: April 2023

The authors describe the results of studies of thermal processes in partitions made of sandwich panels under one-sided influence of fire.
Analysis of the thermal state of multilayer partitions with mineral wool plates and development of recommendations for the design of buildings from such structures is possible using the simulation of thermal processes that occur during fire exposure to the studied samples. There is a certain number of models of the thermal state of multilayer partitions with mineral wool plates of different levels of complexity and purpose. However, in these models there are parameters that are individual for each partition and are known with insufficient accuracy.
The authors provided an improved mathematical model of heat conduction in partitions, the difference of which is the application of heat transfer coefficients from the unheated surface of the partition in boundary conditions. A comparison of the fire resistance limits for a partition made of a sandwich panel indicates a strong influence of the accuracy of setting the heat transfer coefficient on the dependence of the thickness of the partition on the fire resistance limit. The accuracy of the task of the heat transfer coefficient on the dependence of the thickness of the partition on the fire resistance limit was scientifically substantiated, which showed a strong influence of the boundary condition describing the processes of heat transfer on the surface of the partition, which is not heated, on the accuracy of determining the limits of fire resistance of the structure under study. The influence of the accuracy of the assignment of the coefficient of heat transfer from the object to the environment on the fire resistance of the investigated building structures, which during the test are subject to both natural (mobility) of air and forced blowing, as, for example, during tests of air ducts with fire protection, must be taken into account convectively radiation heat exchange, which will allow to obtain the most accurate result regarding the determination of their fire resistance characteristics.
Keywords: fire-resistance, methodological support, parameters, modeling.
ERGONOMICS AS A SAFETY FACTOR IN THE RAILWAY INDUSTRY
Authors: Vorozhbiian M. , Ivashchenko M. , Skrypnyk O. , Rogozin A.
Published: April 2023

Railway transport is a huge energetic system, the functioning of which is determined by the coordinated work of thousands of employees of various specialties, including dispatchers and locomotive drivers. In the "man-technical system-production environment" system, a person is the "weakest link", determining the reliability and safety of the system's functioning as a whole.
Studies show that the driver's work in conditions of high-speed traffic involves a high level of stress on the nervous analyzers, as well as the functions of memory and attention, which leads to their rapid fatigue. The level of fatigue obtained as a result of the work shift is unacceptable for most workers, monitoring the level of functional reliability of the worker can be an effective means of combating accumulated fatigue.
The problems of ensuring the normal life of workers in dangerous professions in modern social and industrial conditions are caused primarily by the intense influence of negative social, professional and other factors that cause the development of adverse mental states and overstrain of psychophysiological functions. All this creates stressful situations, both in society in general and for every person. Of course, in addition to the above-mentioned stresses, an important place in the activity of a human operator is occupied by professional stress, which is constantly present.
The systemic impact of stress has both an immediate and remote nature. Experimental studies have established that it reduces the level of functional reliability of the "human operator". Such states include, first of all, fatigue, stress and borderline states (between health and illness). Such indicators can be an indicator of high danger of such a relevant phenomenon for the transport industry as sudden ischemic death.
A distinction is made between the slow and operational components of performance, while the slow (trend) does not change for a long time (month, years), and the operational (functional state) changes in the form of "peaks", "declines" or a relatively flat "plateau" during hours.
It follows from this that in order to maintain the appropriate level of safety of the transport process, it is necessary to implement control of the level of efficiency of railway operators, including its trending part, taking into account the presence of constant stresses today. It is necessary to conduct monitoring as a prediction of early diagnosis of changes in the functional state of operators, and therefore the state of professional reliability.
Keywords: safety, ergonomics, diagnostics, professional reliability, level of functional reliability, trend component.
STUDY OF FOREIGN EXPERIENCE OF THE BASIS OF CONSTRUCTION OF THE SYSTEM OF STATE CONTROL
Authors: Verbytska V. , Kisil V.
Published: April 2023

The article is devoted to consideration of the problems and trends of strengthening the economic and social potential of the country through quality management of state finances, which is a priority task of the state and its institutions in the conditions of increasing the use of state resources and overcoming the consequences of the global financial and economic crisis. The financial stability and security of the country, the effectiveness of state policy, the level of the population's quality of life, the achievement of social -economic goals of the state. Therefore, in the process of ensuring the quality of management and the use of state resources, the role of state financial control institutions, the effectiveness of the tools and methods they use in the process of activity is important (without exaggeration). The experience gained in this direction proved the low effectiveness of the tools used and proved the need to improve state financial control and audit. The need for careful study and implementation into practical activity of the positive experience of building a state control system existing in developed countries, one of which is the Kingdom of the Netherlands, is justified. There are three levels of control in this country, and all the functions necessary for the state (in particular, regarding financial control) are first determined in the state administration system, and then they are distributed among the bodies, which makes it possible to clearly distinguish the powers and competences of different bodies, including controlling The procedure for introducing internal control systems in every institution and organization of the Netherlands, merging internal audit units into the Central Government Audit Service under the Ministry of Finance, and introducing mechanisms to further limit the minister's influence on implementation deserve attention for the implementation of positive experience in the practical activities of the state financial control bodies of Ukraine. control, the existence of an independent external financial control body (audit court), cooperation and exchange of information between the Central Government Audit Service, the Court of Auditors, the Institute of Internal Auditors, the Netherlands Organization of Accountants, private audit firms, the European Commission (in matters of control over EU funds), and also with universities that train personnel in the relevant field.
Keywords: state resources, state financial control, state financial audit, efficiency, effectiveness, transparency.
Le temps des fascicules
Authors: Luneau Marie-Pier , Warren Jean-Philippe
Published: April 2023

La matérialité du fascicule imprimé massivement au Québec pendant les années 1940 et 1950 a été maintes fois décrite, mais a-t-on pourtant tiré tout le potentiel heuristique du format même du fascicule, qui a connu, au Québec, une popularité aussi fulgurante que momentanée?
Il convient surtout d’examiner finement les publicités et autres adresses au lectorat contenues dans ces fascicules. Reposant sur l’analyse attentive du péritexte éditorial d’une quarantaine de fascicules de romans sentimentaux parus entre 1945 et 1963, notre article cherche à comprendre les stratégies éditoriales déployées par les Éditions Police-Journal. L’une de nos hypothèses postule que le rôle du lectorat y est sans doute nettement plus participatif qu’on ne saurait le présumer. À titre d’exemple, après avoir lu Jarna, la créole, la lectrice est invitée à faire parvenir à l’éditeur une appréciation de 150 mots; ce faisant, elle court la chance de gagner l’un des cinq prix « d’une valeur totale de 200 $ ». En phase avec son lectorat, Police-Journal peut ainsi se démarquer, mais initie également un dialogue qui place le fascicule aux confluents du magazine. Dans la perspective d’une histoire des formes de l’imprimé au Québec, nous chercherons à définir la spécificité du fascicule face à d’autres formats associés à la culture populaire. En quoi, concrètement, exhibe-t-il des propriétés le rattachant à l’objet-livre et en quoi, simultanément, apparaît-il plutôt comme le cousin du journal ou du magazine?
Consideraciones básicas para la mesialización de molares. Revisión de literature
Authors: Sánchez Saavedra Karla Anabel , Palmas Oscar Sergio
Published: April 2023

Introducción. El movimiento de ortodoncia destinado a cerrar los espacios edéntulos posteriores es una idea sutil, pero a menudo difícil de realizar. Objetivo. Establecer las consideraciones básicas para la mesialización de molares. Metodología. La literatura se seleccionó mediante una búsqueda en las bases de datos electrónicas: Pubmed, Lilacs, Google Academic, Elsevier, Library Online, sin exclusión de idiomas. Las palabras clave utilizadas fueron: mesialización molares, tratamiento, mini implantes. La búsqueda se limitó a artículos publicados desde enero del año 2012 a enero del año 2023, con la inclusión de todos los idiomas. Resultados. Después de aplicar los criterios de inclusión en total se obtuvieron y revisaron 15 artículos. Se realizo la revisión de literatura de consideraciones básicas para la mesialización de molares. Conclusiones. La literatura disponible reveló que es posible el cierre de espacios de molares ausentes, sin embargo, el movimiento exige mayor tiempo de tratamiento entre otras consideraciones clínico quirúrgicos.
ANALISIS NPS FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI BERWIRAUSAHA MAHASISWA STIE IPWIJA
Authors: Sunarso Sunarso , Aryawan Ade , Rahayu Eswanto Sugeng
Published: April 2023

Wirausahawan baru di kalangan mahasiswa membutuhkan dukungan kelembagaan untuk meningkatkan motivasi berwirausaha sebagai pilihan masa depan yang menguntungkan. Penelitian ini bertujuan untuk mendeskripsikan faktor-faktor yang mempengaruhi motivasi berwirausaha bagi mahasiswa STIE IPWIJA yang memiliki visi dan misi manajemen dan kewirausahaan, pilihan generasi cerdas. Dengan adanya gambaran faktor-faktor yang mempengaruhi motivasi berwirausaha bagi mahasiswa STIE IPWIJA diharapkan dapat lebih fokus kepada pihak-pihak yang terkait dalam meningkatkan motivasi berwirausaha bagi mahasiswa khususnya mahasiswa STIE IPWIJA. Penelitian ini menggunakan metode analisis data statistik deskriptif yang disajikan dalam bentuk Nett Promote Score (NPS), persentase angka tertinggi hingga terendah digunakan sebagai angka untuk menghitung NPS. Persentase setiap skor untuk setiap faktor yang mempengaruhi hasil akhir NPS. Populasi dalam penelitian ini adalah mahasiswa STIE IPWIJA yang terdiri dari semester 1 SD 7 yang berasal dari kelas reguler dan non reguler. Dalam penelitian ini digunakan 129 relawan mahasiswa yang terdiri dari 54% perempuan dan 46% laki-laki. Berdasarkan hasil analisis, faktor yang paling mempengaruhi motivasi belajar siswa adalah jejaring sosial dengan NPS 70, disusul dukungan institusional dengan skor 66. Kata kunci: mahasiswa, motivasi, wirausaha ABSTRACT New entrepreneurs among students need institutional support to increase entrepreneurial motivation and develop a profitable future. This study aims to describe the factors that influence entrepreneurial motivation for STIE IPWIJA students who have a vision and mission of Management and Entrepreneurship, the choice of the smart generation. With the description of the factors that influence entrepreneurial motivation for STIE IPWIJA students, it is hoped that it can be more focused for the parties involved in increasing entrepreneurial motivation for students, especially STIE IPWIJA students. This research uses descriptive statistical data analysis method which is presented in the form of Nett Promote Score (NPS), the percentage of the highest to the lowest numbers is used as a number to calculate NPS. The percentage of each score for each factor that affects the final NPS results. The population in this study were students of STIE IPWIJA consisting of semester 1 SD 7 who came from regular and non-regular classes. In this study, 129 student volunteers were used, consisting of 54% women and 46% men. Based on the results of the analysis, the factors that most influenced student motivation were social networks with an NPS of 70, followed by institutional support with a score of 66. Keywords: enterpreneurs, motivation, students
STUDI DESKRIPTIF KEGIATAN MANAJEMEN PADA PT INDOCEMENT TUNGGAL PRAKARSA
Authors: Hidayati Nanda , Jayadi Jayadi
Published: April 2023

Peningkatan kinerja karyawan PT Indocement Tunggal Prakarsa dilakukan dengan cara rekrutmen pegawai. Tujuan utama penelitian ini adalah untuk mendeskripsikan analisis perekrutan pegawai dalam peningkatan kerja karyawan PT Indocement Tunggal Prakarsa Tbk. Penelitian ini menggunakan analisis kualitatif deskriptif. Penelitian dilaksanakan pada PT Indocement Tunggal Prakarsa dengan teknik pengumpulan data berupa interview, pengamatan dan dokumentasi. Hasil penelitian menunjukkan perekrutan karyawan di PT Indocement Tunggal Prakarsa sudah sesuai, karena karyawan yang direkrut mampu menguasai dalam bidang pengetahuan, kemampuan ataupun keahlian. Kata kunci: kinerja karyawan, manajemen, pengembangan SDM, pola rekrutmen ABSTRACT Employee performance improvement of PT Indocement Tunggal Prakarsa is carried out by employee recruitment. The purpose of this study is to describe how the analysis of Human Resource Management (HRM) on employee recruitment to improve performance of employee at PT Indocement Tunggal Prakarsa Tbk. This research uses descriptive qualitative analysis. The research was started at PT Indocement Tunggal Prakarsa with data collection in observations, interviews, and documentation. The results showed that the recruitment of employees at PT Indocement Tunggal Prakarsa was appropriate, because the recruited employees were able to master the field of knowledge, skills or expertise. Keywords: employee performance, HR development, management, pattern recruitment
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PADA INDUSTRI PERBANKAN
Authors: Akbari Imam
Published: April 2023

Indusri perbankan penting untuk menggerakan perekonomian suatu negara. Perkembangan industri perbankan sangat pesat di era disrupsi. Penting bagi organisasi untuk memperhatikan kinerja karyawannya agar tetap menjaga eksistensi dalam mencapai tujuan organisasi. Penelitian ini bertujuan untuk mencari faktor-faktor yang mempengaruhi kinerja karyawan yang berada di industri perbankan. Penelitian ini dilakukan dengan mencari artikel di berbagai situs penyedia jurnal seperti Scopus, Mendeley, Proquest, Google Scholar, Emerald, dan Sciencedirect. Total artikel yang berkaitan dengan penelitian ini didapatkan sejumlah 21 artikel. Hasil dari penelitian ini terdapat 24 faktor yang berpengaruh signifikan terhadap kinerja karyawan di industri perbankan dengan faktor work motivation, job satisfaction, organizational culture, dan work engagement yang paling banyak diteliti. Kata kunci: bank, budaya organisasi, kepuasan kerja, keterlibatan kerja, motivasi kerja  ABSTRACT The banking industry is important to move the economy of a country. The development of the banking industry is very rapid in the era of disruption. It is important for organizations to pay attention to the performance of their employees in order to maintain their existence in achieving organizational goals. This study aims to find out the factors that affect the performance of employees in the banking industry. This research was conducted by searching for articles on various journal provider sites such as Scopus, Mendeley, Proquest, Google Scholar, Emerald, and Sciencedirect. A total of 21 articles related to this research were obtained. The results of this study there are 24 factors that have a significant effect on employee performance in the banking industry with work motivation, job satisfaction, organizational culture, and work engagement factors being the most studied. Keywords: bank, job satisfaction, organizational culture, work engagement, work motivation
PENGARUH PENGHINDARAN PAJAK, PERTUMBUHAN PENJUALAN, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL
Authors: Asiah Neng , Widati Sindik , Nurjanah Rina , Yahya Adibah
Published: April 2023

Struktur modal merupakan gambaran dimana suatu perusahaan membiayai seluruh kegiatan operasinya dengan dana yang diperoleh dari internal maupun eksternal.  Pengelolaan struktur modal perusahaan tentunya dipengaruhi oleh berbagai faktor diantaranya beban pajak, pertumbuhan penjualan dan struktur aset. Besarnya beban pajak berdampak pada struktur modal, sehingga perusahaan berusaha untuk menekan nilai beban pajak dengan melakukan tax avoidance. Pertumbuhan penjualan serta struktur aset dapat mempengaruhi struktur modal. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tax avoidance, sales growth, dan struktur aset terhadap struktur modal. Data penelitian menggunakan data sekunder dari 152 perusahaan. Purposive sampling digunakan dalam teknik pemilihan sampel sebanyak 100 data penelitian. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa hanya variabel struktur aset yang berpengaruh positif terhadap struktur modal. Sedangkan variabel tax avoidance dan sales growth tidak berpengaruh terhadap struktur modal. Kata kunci: penghindaran pajak, pertumbuhan penjualan, struktur aset, struktur modal  ABSTRACT The capital structure is a picture where a company finances all of its operations with funds obtained from internal and external sources. Management of the company's capital structure is of course influenced by various factors including tax expense, sales growth and asset structure. The amount of the tax burden has an impact on the capital structure, so companies try to reduce the value of the tax burden by carrying out tax avoidance. Sales growth and asset structure can affect the capital structure. The purpose of this study is to determine the effect of tax avoidance, sales growth, and asset structure on capital structure. The research data uses secondary data from 152 companies. Purposive sampling was used in the sample selection technique of 100 research data. The analysis technique used is multiple linear regression analysis using SPSS. The results showed that only the asset structure variable had a positive effect on capital structure. Meanwhile, tax avoidance and sales growth variables have no effect on capital structure. Keywords: asset structure, capital structure, sales growth, tax avoidance
Training and implementation of handheld ultrasound technology at Georgetown Public Hospital Corporation in Guyana: a virtual learning cohort study
Authors: Bui Michelle , Fernandez Adrian , Ramsukh Budheshwar , Noel Onika , Prashad Chris , Bayne David
Published: April 2023

A virtual point-of-care ultrasound (POCUS) education program was initiated to introduce handheld ultrasound technology to Georgetown Public Hospital Corporation in Guyana, a low-resource setting. We studied ultrasound competency and participant satisfaction in a cohort of 20 physicians-in-training through the urology clinic. The program consisted of a training phase, where they learned how to use the Butterfly iQ ultrasound, and a mentored implementation phase, where they applied their skills in the clinic. The assessment was through written exams and an objective structured clinical exam (OSCE). Fourteen students completed the program. The written exam scores were 3.36/5 in the training phase and 3.57/5 in the mentored implementation phase, and all students earned 100% on the OSCE. Students expressed satisfaction with the program. Our POCUS education program demonstrates the potential to teach clinical skills in low-resource settings and the value of virtual global health partnerships in advancing POCUS and minimally invasive diagnostics.
Rancang Bangun Aplikasi Tracer Rekam Medis Berbasis Web Di Rumah Sakit Griya Husada Madiun
Authors: Kusdwiadji Agustinus , Mathar Irmawati
Published: April 2023

Rumah Sakit Umum Griya Husada Madiun dalam pelaksanaan tracer dalam proses pengambilan rekam medis masih menggunakan sistem manual yaitu mencatat pada lembar outguide pada berkas rekam medis pasien yang keluar pada bagian filling. Lembar tersebut berfungsi untuk mengetahui siapa yang melakukan peminjaman rekam medis, bagian mana yang melakukan peminjaman, tanggal peminjaman serta kapan berkas rekam medis tersebut dikembalikan. Petugas rekam medis harus mencari berkas rekam medis pada ruang filing sesuai dengan kebutuhan pengguna baik petugas rawat jalan maupun rawat inap yaitu dengan menuliskan berkas rekam medis yang dipinjam agar dapat melacak keberadaan berkas tersebut. Untuk tracer/outguide sering terjadi permasalahan yaitu lembar tracer tersebut rusak, hilang, atau terselip sehingga mode pencarian/tracer berkas sulit dilakukan dengan cepat karena petugas harus mencari dimana lembar outguide tersebut berada sehingga waktu untuk mencari, mencatat dan mendistribusi berkas menjadi cukup lama.Selain itu juga lembar tracer RM dapat memberikan infromasi terkait berkas rekam medis yang belum dikembalikan yang dapat dilihat didalam berkas rekam medis sebagai pengganti berkas rekam medis yang keluar. Hal ini membuat petugas rekam medis harus mengecek manual dan berkala agar berkas tersebut dapat dimonitoring keberadaannya agar tidak terjadi missfile.Rumah Sakit Umum Griya Husada Madiun masih menggunakan sistem tracer secara manual sehingga membutuhkan aplikasi yang dapat digunakan untuk memberikan informasi terkait distribusi keluar atau masuk berkas rekam medis secara realtime dan cepat antara petugas rekam medis dan petugas medis. Tujuan penelitian ini adalah menghasilkan rancangan tracer berbasis web untuk mempermudah petugas rekam medis melakukan proses pelacakan dan monitoring rekam medis. Aplikasi ini dikembangkan dengan bahasa pemrograman PHP dan MySQL sebagai database server realtime dan diharapkan dapat membantu petugas rekam medis untuk melacak dan memonitoring keberadaan berkas rekam medis pasien.
Is AMH Prediction of Menopause?
Authors: Zaydieva Ya. Z.
Published: April 2023

Anti-Müllerian Hormone (AMH) is produced by small antral follicles and has evolved over the past three decades as an assumed potential marker of the number of follicles in the human ovaries, also known as ovarian reserve. This quantitative measure, given the gradual decline over time and its non-replenishable feature, could be the dreamed marker for predicting the fnal exhaustion of ovarian storage: the post-menopause. This introductory chapter summarizes current knowledge with regard to the contribution of serum AMH measurements to predict age of normal menopause and critically discuss its potential in this regard. Furthermore, its predictive role in the context of menopause in association with several frequently occurring fertility disorders such as premature menopause, polycystic ovarian syndrome and endometriosis are discussed. Overall, while ovarian reserve markers including AMH are unmistakably related to age at menopause, they are insuffciently precise to inform on an individual’s journey of ovarian aging.