bluuebunny/crossref_metadata_2025 huggingface dataset:
Pretexting and means to counter it
Authors: Mikhaleva U. A.
Published: August 2023

Objective. Currently, fraud is one of the most pressing problems in modern society. The number of victims of scammers using social engineering methods is growing day by day. Because fraud is a type of crime that is very difficult to prove. The aim of the study is to find a method to counteract pretexting as an increase in the information security of the population.Method. This article uses the following methods: description, analysis, deduction.Result. The analysis of the description of social engineering methods made it possible to classify them according to the way they influence a person. Also, this analysis led to the conclusion that the most effective method to protect against the threats of social engineering, in particular, from pretexting, is the introduction of technical methods of protection.Conclusion. The conclusions made in this work can serve as a basis for further research in this direction, as well as the basis for the development and implementation of technical methods for protecting against pretexting threats.
Testing the operability of the remote monitoring method implemented in HelpMe-Tracker on people and checking the application’s response to deviations in health indicators
Authors: Gilka V. V. , Kuznetsova A. S.
Published: August 2023

Objective. The purpose of the work is to check the operability of the proposed method for remote monitoring of patients.Method. To carry out the test, an experiment was set up in which various categories of people of different ages, including those with diseases. During the experiment, the application should record deviations in various indicators obtained from the sensors of the bracelet, and inform about it.Result. Thus, the experiment showed that the method of remote monitoring of patients proposed by us is fully suitable for monitoring the current condition. Working by this method, the application recorded all anomalies in the indicators obtained from the sensors of the bracelet, and successfully informed about them.Conclusion. The application of our proposed method is sufficient to determine deviations in health indicators of patients, track the dynamics of their changes and see the overall picture of human health.
Method for calculating a two-stage thermoelectric system for local hypothermia
Authors: Badrudinova Z. M.-Z. , Evdulov O. V. , Kamilova Z. A. , Magomedova S. G. , Guseynov G. M.
Published: August 2023

Abstract. Objective. The aim of the study is to develop a methodology for calculating a two-cascade thermoelectric system (TPS) for local hypothermia, as well as a theoretical analysis of its operation.Method. The model is built on the basis of solving three problems, consisting in determining the parameters of a two-stage thermoelectric module (TEM), thermophysical characteristics of the interface system with a biological object, and heat removal for cooling the hot junctions of the thermomodule.Results. According to the calculation model, the TES was calculated for local hypothermia of soft tissues in the treatment of their inflammation and infectious formations, developed in the laboratory of semiconductor thermoelectric devices and devices of the Daghestan State Technical University. Graphs of the dependence of the change in the cooling capacity of the TEM, the coefficient of performance, the supply voltage on the temperature difference between the junctions for various values of the supply current, as well as the dependence of the voltage on the TEM on the magnitude of the supply current at various values of the temperature difference between the junctions, the change in temperature by cold junction and TEM power from the supply current. The graphs are calculated at a hot junction temperature of 300 K.Conclusion. As a result of the calculations, it was found that the TV-2-(127-127)-1.15 TEM selected as a result of the calculation will have the following characteristics: an operating power range of 8-10 W with an average temperature difference between the junctions of 65 K, the supply current is 4 .4-5.8 A with a power consumption of 45-85 W, the coefficient of performance is 0.2-0.5.
Some issues of multi-criteria optimization of parameters of complex systems
Authors: Guseynov R. V. , Guseynova M. R. , Alieva K. A.
Published: August 2023

Objective. The purpose of the study is to substantiate the design criteria for optimality, taking into account the multi-criteria purpose and functioning of the object.Method. The study was carried out on the basis of multicriteria optimization methods, the hierarchy analysis method, the convolution method, and heuristic methods.Result. The paper describes general problems of multicriteria optimization of mechanical systems. The importance of the problem of substantiating the design criteria for optimality, taking into account the multi-criteria purpose and functioning of the object, and introducing quantitatively measurable goals from a variety of alternative options is indicated. It is noted that the choice and formation of a generalized optimality criterion is the most responsible in solving optimization problems. The need to ensure the correctness of the application of one or another convolution method is indicated. Various approaches to the formation of a generalized optimality criterion are analyzed. Their features, advantages and disadvantages are given. The possibility of correcting parametric constraints in problems of improving optimal solutions is pointed out.Conclusion. When solving multi-criteria problems, it is necessary to pay great attention to both the formulation of the problem and the choice of a system of criteria and the implemented method for solving the problem.
Systematic Review: Early Melanoma Detection Using Machine learning approach (Preprint)
Authors: Abate Mesfin , V. Kumar Varadarajan , Hussien Jemal , Zemene Solomon
Published: August 2023

BACKGROUND

The deadliest skin cancer is melanoma. Early detection of melanoma increases the chances of survival. Because early detection of melanoma is important to reduce mortality, many computer-assisted diagnostic methods for detecting melanoma have been proposed in the literature. This article details the current state of research on melanoma detection using computer-aided diagnosis.

OBJECTIVE

The aim of this review is to summarize and compare advanced dermoscopic algorithms used for classification of skin lesion and to notify important issues affecting the classification procedure.

METHODS

This systematic review was conducted using the latest statistical data and by reading and analyzing several scientific papers on the subject. The datasets used, in conjunction with the use of the best performance evaluation approach, help us to obtain good results. This is done after comparisons and comparisons based on the entire detection process.

RESULTS

The main finding of this paper is to testify how the three building blocks (dataset, detection techniques, and evaluation methods) used to arrive at a better result for detecting melanoma successfully.

CONCLUSIONS

The outcomes of this review is to indicate a procedures of detecting techniques and parameter selection for evaluating the degree of classifying and detecting a given skin lesion successfully, especially at its earliest stage.

INTERNATIONAL REGISTERED REPORT

RR2-
Implementation of a transdisciplinary Digital Health Curriculum –
A One Year Experience of Knowledge Transfer and Networking in a Unique Digital Health Training Culture (Preprint)
Authors: Kröplin Juliane , Maier Leonie , Lenz Jan-Hendrik , Romeike Bernd
Published: August 2023

BACKGROUND

Digital health has been taught at medical faculties for a few years. Overall, however, the teaching of digital competencies in medical education and training is still underrepresented.

OBJECTIVE

The aim of this study is to analyse the objective acquisition of digital competencies - including digital learning methods - through the implementation of a transdisciplinary digital health curriculum at a German university.

METHODS

The main subject areas management/digital leadership, digital didactics, digital communication and robotics/artificial intelligence were taught over a period of one semester. The analysis period is one year. Relevant contents of the curriculum were indicated by the participants on a Likert scale of (1 = very well taught to 5 = not taught at all) with regard to the competences already taught in advance during the study. The participants' digital competences were initially examined with a pre-posttest consisting of 12 questions. Learning objectives were assigned to courses of a curriculum. The curriculum was open to students from all faculties of the University.

RESULTS

In the first year, students of human medicine (n=15), dentistry (n=3) and medical biotechnology (n=2) participated in the curriculum. N=13 participants were female (male: n=7). 61.1% of the participants from human medicine and dentistry were in the preclinical study stage (clinical: 38.9%). All questioned teaching contents were predominantly not taught in all study sections (preclinical: mean:4.2; clinical mean: 4.4, p=0.024) The pre-posttest comparison showed a significant knowledge increase of 106% (p<0,001) for the participants.

CONCLUSIONS

The transdisciplinary teaching of a Digital Health curriculum - including digital learning methods - takes into account perspectives and skills from different disciplines. This enables an objective increase in knowledge regarding the complex challenges of the digital transformation of our health system.
Meditasi Mindfulness: Upaya Mengatasi Kecemasan Pustakawan
Authors: Anjali Muhammad Erdiansyah Cholid , Istiqomah Zeni
Published: August 2023

Pandemi Covid-19 berdampak pada kesehatan jasmani dan mental masyarakat. Salah satu dampaknya yaitu kecemasan saat mengerjakan aktivitas. Tujuan penelitian ini untuk mengetahui bagaimana kecemasan yang dialami pustakawan dan bagaimana implementasi meditasi Mindfulness sebagai strategi mengelola kecemasan pustakawan Universitas Muhammadiyah Yogyakarta saat pandemi covid-19. Metode penelitian yang digunakan deskriptif kualitatif. Pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Uji keabsahan data dengan teknik triangulasi sumber. Penyajian data dilakukan dengan cara reduksi data, penyajian data, dan penarikan kesimpulan.  Hasil penelitian menunjukkan bahwa meditasi Mindfulness dapat diterima baik oleh pustakawan UMY. Pelaksanaan kegiatan meditasi meliputi : membaca doa; mengatur duduk; mengatur nafas dan mulai memejamkan mata; membuang pikiran negatif yang mengganggu; membayangkan suasana tenang; memberikan afirmasi positif; kembali mengatur nafas dan membuka mata; doa. Meditasi Mindfulness berpengaruh meningkatkan self-regulation untuk mengelola kecemasan pustakawan di masa covid-19. Beberapa pustakawan mengalami kecemasan saat bekerja terkait dengan penularan covid-19 dan pemutusan hubungan kerja. Setelah melakukan meditasi Mindfulness pustakawan memiliki kemampuan attention control, emotion regulation, dan self awareness.
Security Analysis on Surveillance System
Authors: C N Dr. Sowmyarani , Naik Lavanya , S Sangeetha
Published: August 2023

Abstract: Nowadays in every organization, office, home, shops it has become mandatory to have surveillance system. This is for safety purpose in order to avoid theft and in turn achieve security. Most of the surveillance systems are managed and monitored by third parties as they are the ones who distribute them to various organizations. Meanwhile in some cases, for example in hospital, patient’s data might be sent to third parties in order to find best diagnosis or medicines for the disease that is increasing.
A Study on Compressive Behaviour of Thermal Cycled Titanium Alloy
Authors: Kannaiyan Mathi , Balashanmugam P. , Sangeetha V.
Published: August 2023

Abstract: Now a day, the titanium was recognized for its strategic importance as a unique lightweight, high strength alloyed structurally efficient metal for critical, high-performance aircraft, such as jet engine and airframe components. Titanium -6Al4v alloy is an alpha + beta alloy, which generally contains alpha and beta stabilizers and is heat treatable to various degrees. Over 70% of all Titanium alloy grades melted on a sub grade of Ti-6A1-4v which is used in aerospace, air frame and engine components. , Titanium alloy (Ti-6Al-4v) is heat treated for two different methods in order to get optimum combination of ductility, machinability and structural stability by annealing and to increase the strength by solution treating. Compression test was carried out at room temperature using a Universal testing machine. The flow behavior of different heat treatment and thermal cycled specimens were studied. The comparative study of the flow behavior of titanium alloy was made.
Casa de Passagem Indígena em Florianópolis: Projeto participativo e ações do Estado
Authors: Ferreira-Lins Mosaner Fábio , Machado-Dill Fernanda , Socas-Wiese Ricardo
Published: August 2023

This article presents the design process adopted for the design of Indigenous Temporary Accommodation in Florianopolis - Santa Catarina - Brazil, focusing on design strategies and changes in the proposal, considering State actions and the participation of the indigenous community. These proposals were developed through an outreach project at the Federal University of Santa Catarina, addressing the importance of indigenous presence in the city, the constant struggle of indigenous people for physical and symbolic spaces in contemporary society, and the social role of architects and urban planners within these challenges. A participatory project process is adopted as a methodological strategy, which comprises theoretical and documentary research stages, joint actions with the indigenous community, interactions with the State, preparation of guidelines, and architectural proposals. As a result, the architectural proposals developed based on community demands are presented, as well as the changes from the different strategies built using State actions to handle the issue. It is believed that when considering the different actors involved in the design process, possibilities broaden both to enable the execution of key public facilities in the city and to make these meet the wants and needs of the communities involved.
Arquitecturas inusuales: Experiencias «otras» en la Arquitectura y el Urbanismo, Santiago de Chile (1950-2020)
Authors: Vielma-Cabruja José Ignacio , González-Viso Iván , Corvalán-Tapia Felipe
Published: August 2023

Understanding the contemporary city as an unfathomable experience, as a set of complex experiences, prone to the indeterminate, this research acknowledges and collects fragments of a larger complex to search for and highlight objects, situations, artifacts, and experiences far from the canonical discourses. These "other" experiences are defined as unusual architectures, that is, located on the margins of what is normally discussed and valued in the traditional spaces of architectural practice, criticism, and teaching. Such recognition is constructed from otherness and comprises a provisional and changing complex. Methodologically, the research implies, first, a conceptual contextualization regarding the valuation of the otherness in architecture and the city as a motor of change in the discipline, and second, an immersion in the direct experience of space by the team. Through urban tours and a search for bibliographic and archival information, ninety cases are collected. Their relevance and critical potentialities are discussed and twenty-seven are studied in depth, making a planimetric and photographic representation, as well as a discourse of contextualization and valuation. Of these, six cases are rescued to contextualize the categories proposed for the organization of all the others. As a finding, the value of otherness, often silenced, is recognized in the set to trigger new possible ways of facing the architectural and urban challenges of contemporaneity.
Generalizations and analogical reasoning of junior high school viewed from Bruner's learning theory
Authors: Angraini Lilis Marina , Larsari Vahid Norouzi , Muhammad Ilham , Kania Nia
Published: August 2023

Inductive reasoning has an important role in mathematics learning. It includes making generalizations and analogical reasoning. While a generalization explains the relationship between several concepts applied in more general situations, analogical reasoning compares two things. This research is qualitative and descriptive. It reviews and describes the mathematical reasoning abilities of junior high school students based on Bruner's learning theory. It was conducted at one of the junior high schools in Pekanbaru in the eighth grade in the 2022/2023 academic year, involving 70 students. The students were divided into three categories of prior mathematical knowledge: low, medium, and high. The instruments used to obtain data on how mathematical reasoning abilities relate to Bruner's learning theory in this study were (1) a test of mathematical reasoning abilities and 2) an interview guide. The results show that the average mathematical reasoning abilities of the eighth graders in this study were very high for the material on arithmetic sequences and series and low for the material on geometric sequences and series. However, the eight grade students' average generalizing and analogical reasoning abilities were quite good for both materials.
O grito da independência ecoa no rio São Francisco
Authors: Silva Rafael Sancho Carvalho , Aras Lina Maria Brandão de
Published: August 2023

O impacto da guerra de independência (1822-1823) na Bahia foi espalhado por diversos rincões. No sertão do São Francisco, região de fronteira entre Bahia, Pernambuco e Piauí, a movimentação de tropas e a circulação do gado para o abastecimento e informações da guerra foram bastante intensas. As tensões entre “brasileiros” e “portugueses” encontraram um terreno relativamente fértil nas margens do rio São Francisco servindo para realçar posições de poder local a partir das experiências e notícias dos conflitos no Piauí e no Recôncavo baiano. Assim, as elites sanfranciscanas participaram das agitações do começo dos anos 1820 como forma não só de manifestar seus desejos autonomistas como, também, de sustentar uma posição hegemônica no mando local. Objetivamos discutir a independência do Brasil na Bahia a partir dos sertões do rio São Francisco e das províncias limítrofes a ele.
CUIDADOS PERINEAIS DA GESTAÇÃO AO PÓS-PARTO: REVISÃO INTEGRATIVA
Authors: Silva Ana Karoline Xavier da , Sousa Ana Flávia , Albuquerque Conceição de Maria de , Rodrigues Icleia Parente , Oliveira Rosy Denyse Pinheiro de , Sousa Rauny da Silva , Sousa Janaina Landim de
Published: August 2023

Introdução: No Brasil, aproximadamente 1,5 milhões de mulheres têm parto vaginal anualmente e a maioria delas sofre algum tipo de trauma perineal, seja por episiotomia ou lacerações espontâneas, estando sujeitas à morbidade associada a este trauma. Fatores associados e estratégias a serem desenvolvidas devem ser identificados para a melhoria das práticas assistenciais. Objetivo: Identificar os fatores associados e estratégias desenvolvidas que influenciam no cuidado perineal. Método: Trata-se de uma revisão integrativa utilizando as bases de dados Baden, utilizando INAHL, LILACS, LILACS-Express, MEDLINE e SCOPUS. Levantou-se 142 artigos resultando, após a aplicação das seis etapas da pesquisa, em 20 publicações que atendiam os critérios de inclusão pré-estabelecidos. Selecionou-se estudos completos com resumos disponíveis na íntegra, nos idiomas português, espanhol e inglês, estudos publicados de 01 de janeiro de 2014 a 31 de dezembro de 2018 e que respondessem à questão norteadora. Resultados: Foram identificados 10 na base de dados Scopus, 07 estudos na MEDLINE e 01 estudo igualmente na base de dados BDEnf, CINAHL e LILACS Express, classificados em três categorias: Cuidados perineais pré-natais, cuidados perineais no parto e cuidados perineais pós-natais. A episiotomia apresentou-se como importante fator relacionado à traumas perineais e a educação em saúde como estratégia para melhoria das incidências. Conclusão. Os traumas perineais ainda são frequentes na obstetrícia. Alguns fatores apresentam maior associação, como a realização de episiotomia, e estratégias precisam ser trabalhadas para melhoria da saúde da mulher, assim como novos estudos relacionados à temática.
ORGANIZAÇÃO DE BOLETIM EPIDEMIOLÓGICO DE MENINGITE: UM RELATO DE EXPERIÊNCIA
Authors: Barbosa Francisca Analice Araújo , Rosa Rebeca Porto , Uchôa Rita de Cássia Menezes , Santos Tatiana Leite Barbosa Araújo dos , Monteiro Yohana Tôrres , Assis Ângela Elizabeth Ferreira de , Vieira Daniele Vasconcelos Fernandes
Published: August 2023

Objetivo: Relatar os resultados da organização de um boletim epidemiológico de meningite no Ceará. Metodologia: Trata-se de um relato de experiencia produzido por discentes do Curso de Pós-Graduação em Saúde Pública da Universidade Estadual do Ceará. A coleta de dados foi realizada a partir da consulta ao Departamento de Informática do Sistema Único de Saúde (DATASUS) em setembro de 2021. A análise de dados ocorreu de forma descritiva, com apresentação de gráficos e tabelas. Resultados: Conclui-se que dos casos confirmados das meningites no estado do Ceará, a faixa etária mais acometida pela doença foi a de 20 a 39 anos (33,7%) seguida da 40 a 59 anos (23,4%). A incidência obteve aumento a partir do ano de 2017. Após esse período, o número de casos confirmados apresenta queda a partir do final de 2019. A partir do ano de 2020 houve redução significativa dos casos e este fator está possivelmente atrelado a ocorrência da pandemia da Covid-19, uma vez que as medidas de isolamento social ocasionaram a diminuição da circulação de pessoas e o contato entre as mesmas. O maior número de casos confirmados é do sexo masculino e reside em zona urbana. Sobre a Doença Meningocócica, após uma considerável alta na incidência no ano de 2019 com uma taxa de 0,56/100.000 habitantes, houve uma queda substancial, com 22 casos de DM confirmado com uma taxa de incidência de 0,24 casos por 100 mil habitantes. A cobertura vacinal tem demonstrado grande relevância na prevenção das meningites bacterianas. Conclusão: Recomenda-se às secretarias de saúde a realização de articulações com as unidades de saúde para reforçar a importância do registro das Meningites em tempo oportuno. Também é importante intensificar a vacinação de rotina nas Unidades Básicas de Saúde (UBS), a fim de alcançar a cobertura vacinal pretendida, de maneira homogênea por bairro e/ou localidade, em todos os meses.
Agency cost: Ownership structure and board composition — An empirical analysis
Authors: Bijoy Kumar , Mangla Kaartik
Published: August 2023

This study evaluates the ownership structure and board composition as an effective corporate governance mechanism to control agency costs. It uses pooled ordinary least squares (OLS) regression methodology on the annual panel data from 2010–2011 to 2021–2022 for 985 non-financial companies listed on the National Stock Exchange (NSE) of India, collected from the ProwessIQ database. Globally, agency costs have been measured mainly by two proxies: asset turnover ratio (ATR) and operating cost ratio (OPEX) whereas, this study has used two additional proxies: return on total assets (ROA) and interest coverage ratio (ICR). The study also takes into account the impact of all types of ownership holdings namely, promoters’, government, domestic and foreign institutional investors on the agency cost. It is observed that agency costs are significantly lower with both foreign and domestic institutional investor ownerships and it is inversely related to the number of independent directors, as well as the size of the board. The findings of this study, on the one hand, will be beneficial for the corporate houses in resolving the problem of principal-agent conflicts whereas, on the other side, it will help the policymakers in deciding the policies with respect to the composition of the board members and ownership structure.
Sexual Consent Perspektif Maqasid Syariah
Authors: Al Faruqi Achmad Reza Hutama , Indallah Sayyid Muhammad
Published: August 2023

This article aims to explain the law of sexual consent or sexual consent according to maqasid sharia. Lots of approval and attraction to women, molestation, persecution that causes feelings of oppression and speech. Even in the West there is violence, so that Western women demand the freedom of their body rights. From this sexual agreement, feminism aims to seek justice or benefit for them. In compiling this article, the author uses critical analysis methods to explain the concept of feminism and sexual consent. The results of this study conclude that sexual consent according to Westerners is a solution so that no more treatment is recommended. In fact, Muslims also participate and agree to the concept. This is, which is contrary to maqashid shari'ah or the existence of shari'ah. So that consent and acceptance will only cause harm.
Bedrock determines the elevational patterns of soil phosphorus pools in a subtropical karst forest
Authors: Zeng Lian , He Xianjin , Zhou Lihua , Long Yuxiao , Yang Yongchuan
Published: August 2023

Soil phosphorus (P) is an important nutrient limiting plant
productivity. The elevational pattern of soil P concentrations is widely
used to indicate how P pools are affected by the climate. Despite
previous research finding various patterns of soil P concentration
across different elevations, little research has been conducted on how
bedrock variation in an elevational transect affects P pools. In this
study, we examined the elevational patterns of soil P pools (e.g.,
labile inorganic P (Pi) and organic P (Po), moderately labile Pi and Po,
primary mineral P, and occluded P) in top-soils in an elevational
transect with alternating bedrock types of clasolite and limestone in a
subtropical karst forest. The results showed that concentrations of soil
total P, labile Pi, primary P, and occluded P were significantly higher
in limestone soils than clasolite soils, while there were no significant
differences in labile Po, moderately labile Pi and Po concentrations
between the two bedrocks. There were generally no significant linear
elevational trends for soil P pools. Our results revealed that the
bedrock type had a greater influence on soil P pools than climatic
factors. Our study emphasizes the importance of using bedrock changes as
a driving factor for the spatial distribution of soil phosphorus pools
in mountainous ecosystems.
The Axis of Evol: Getting to the root of DNA repair with Philogeny
Authors: Eisen Jonathan
Published: August 2023

Phylogenomics is a field in which genome analysis and evolutionary
reconstructions are integrated. This integration is important because
genome data is of great value in evolutionary reconstructions, because
evolutionary analysis is critical for understanding and interpreting
genomic data, and because there are feedback loops between evolutionary
and genome analysis such that they need to be done in an integrated
manner. In this paper I describe how I developed my particular
phylogenomic approach under the guidance of my Ph.D advisor Philip C.
Hanawalt. Since I was the first to use the term phylogenomics in a
publication, I have decided to rename the field (at least temporarily)
Philogenomics.
Undescended Superior Parathyroid: A Case Report
Authors: Sina Elliott , J Chihun Han , Cottrill Elizabeth
Published: August 2023

Background: Aberrant migration of parathyroid glands from their
embryologic origin may result in undescended parathyroid glands. We
present a case of an ectopic parathyroid adenoma at the level of the
pyriform sinus. Methods: A 41-year-old female was evaluated for
primary hyperparathyroidism. Following non-localizing ultrasound and
planar sestamibi imaging, the patient underwent
Surface ocean cooling in the Eocene North Atlantic coincides with declining atmospheric CO2
Authors: Inglis Gordon N. , Bhatia Rehemat , Evans David , Zhu Jiang , Müller Wolfgang , Mattey David , Thornalley David , Stockey Richard , Wade Bridget
Published: August 2023

The Eocene (56–34 million years ago) is characterised by declining sea
surface temperatures (SSTs) in the low latitudes (~4°C)
and high southern latitudes (~8-11°C), in accord with
decreasing CO estimates. However, in the mid-to-high
northern latitudes there is no evidence for surface water cooling,
suggesting thermal decoupling between northern and southern hemispheres
and additional non-CO controls. To explore this
further, we present a multi-proxy (Mg/Ca, δO, TEX86)
SST record from the western North Atlantic (~36°N
paleolatitude). Our data confirm a long-term decline in SSTs of
~5°C between the early (~53 Ma) and the
middle (~42 Ma) Eocene, supporting declining atmospheric
CO as the primary mechanism of Eocene cooling. However,
from the middle Eocene onwards, North Atlantic zonal temperature
gradients are decoupled, which we attribute to the incursion of warmer
waters into the eastern North Atlantic and the inception of Northern
Component Water across the early-middle Eocene transition.
Management Accounting—A Rising Star in the Curriculum for a Globally Integrated, Technology-Driven Business Age
Authors: Venkatesh Roopa , Riley Jennifer , Eldridge Susan , Lawson Raef A. , Church Kimberly Swanson
Published: August 2023

Extraordinary technological advances are one of many factors that have altered the topography of the accounting profession and the role of accountants. Management accountants, as strategic partners in decision making, have never been more important in this changing landscape. We argue that the recently introduced CPA Evolution Model Curriculum leaves a serious gap in the accounting curriculum by focusing on entry-level accountants in public practice. In this paper, we explain how management accounting can be a rising star in the accounting curriculum, show why there is a need for it, and recommend a three-course model based on the Institute of Management Accountants Management Accounting Competency Framework. This paper is an appeal to all educational institutions to include the necessary courses in management accounting with an equal sense of urgency as data analytics, technology, and public accounting needs.
Survey of Emerging Blockchain Technologies for Improving the Data Integrity and Auditability of Manufacturing Bills of Materials in Enterprise Resource Planning
Authors: Lambert Sherwood L. , Davidson Bruce I. , LeMay Stephen A.
Published: August 2023

Blockchain and cloud computing continue to emerge and evolve as important technologies for data management. This has strategic implications for data stored in enterprise resource planning (ERP) systems. We use manufacturing bills of materials (MBOMs) as an example of critical data in ERP. MBOMs define the complex product structures of manufacturing enterprises. We survey five alternatives for storing, controlling, and auditing MBOMs in ERP: Oracle Blockchain Table; Oracle Blockchain Platform Enterprise Edition; Microsoft Azure SQL Database Ledger; SAP HANA Blockchain Ledgers; and IBM Blockchain Platform. We also consider cloud computing without blockchain technologies. We analyze the advantages and disadvantages of each alternative by its effect on the management of MBOMs. Although we use MBOMs in our illustrations, many of the concepts discussed also apply to other critical data stored in ERPs.

Data Availability: Data are available from the public sources cited in the text.

JEL Classifications: G31; G32; G33; M21.
Payoffs to Aggressiveness
Authors: Ecker Frank , Francis Jennifer , Olsson Per , Schipper Katherine
Published: August 2023

For a broad sample of firms, we use structural equations modeling to construct latent variables for real-action aggressiveness and reporting policy aggressiveness. We estimate the association between the latent variables and the associations of each latent variable with shareholder payoffs (returns) and CEO payoffs (annual compensation to the CEO position). Results show the two types of aggressiveness are positively correlated but have different associations with the payoffs we consider. Greater policy-choice aggressiveness is associated with higher returns and compensation; the opposite is true for greater real-action aggressiveness. We find a positive association between policy-choice aggressiveness and restatement likelihood. Compared with nonrestatement firms, abnormal returns of restatement firms with aggressive policy choices are larger in the pre-restatement period and lower in the post-restatement period. Negative returns at the restatement announcement do not, on average, eliminate long-run (multi-year) positive returns of the pre-restatement period or of the period whose results are restated.

JEL Classifications: M40; M41.
HLA-DR Helps to Differentiate Erythrodermic Cutaneous T-cell Lymphoma from Erythrodermic Inflammatory Dermatoses in Flow Cytometry
Authors: Sun Jingru , You Ran , Lyu Beini , Li Xueying , Gao Yumei , Wen Yujie , Qu Chenxue , Wang Yang
Published: August 2023

Differential diagnosis of erythroderma is challenging in dermatology, especially in differentiating erythrodermic cutaneous T-cell lymphoma from erythrodermic inflammatory dermatoses. This study retrospectively reviewed the peripheral blood flow cytometric results of 73 patients diagnosed with erythroderma at Peking University First Hospital from 2014 to 2019. The flow cytometry antibody panel included white blood cell markers, T-cell markers, B-cell markers, T-cell activation markers, and T helper cell differentiation markers. Features of the cell surface antigens were compared between 34 patients with erythrodermic cutaneous T-cell lymphoma and 39 patients with erythrodermic inflammatory dermatoses. The percentage of HLA-DR+/CD4+T cells was the most pronounced marker to distinguish erythrodermic cutaneous T-cell lymphoma from erythrodermic inflammatory dermatoses, with a threshold of 20.85% (sensitivity 96.77%, specificity 70.37%, p = 0.000, area under the curve (AUC) 0.882), suggesting its potential capability in the differential diagnosis of erythrodermic cutaneous T-cell lymphoma from erythrodermic inflammatory dermatoses. Moreover, in contrast to erythrodermic inflammatory dermatoses, the percentage of Th17 cells was significantly downregulated in erythrodermic cutaneous T-cell lymphoma (p = 0.001), demonstrating a dysregulated immune environment in erythrodermic cutaneous T-cell lymphoma.
Inundación e incendio de los agustinos de Santiago de Chile y el comisario de la Inquisición entre actores locales y virreinales. Una mirada desde la historia del derecho y la historia social (Siglo XVI)
Authors: Cordero Fernández Macarena
Published: August 2023

El rol desempeñado por la Inquisición en Chile no se limitó a iniciar los sumarios en contra de los sospechosos de herejía, además, y al igual que las demás instituciones de la Monarquía Hispánica, dio cuenta de los hechos políticos, sociales y culturales que acontecieron al interior de sus espacios jurisdiccionales. Esta última labor ha sido poco analizada hasta ahora, pues la historiografía ha dado preponderancia al rol específico de la misma, salvaguardar la fe, analizando detalladamente quiénes fueron sometidos a procesos, bajo qué cargos y cómo se castigaron. No obstante, a base de una perspectiva jurídica y social, daremos cuenta del rol vigilante y de coadyuvante al “buen gobierno” del comisario de la Inquisición de Santiago de Chile. A partir del análisis de una serie de registros históricos, se analizará la inundación y el posterior incendio –ambos hechos dolosos– que afectaron a los agustinos de Santiago de Chile en 1595. Por lo anterior, el presente artículo da cuenta de la inundación e incendio que sufrió esta orden, vinculada a la circulación de las informaciones, a los conflictos entre órdenes religiosas, de qué manera se reguló este tipo de delitos por el derecho canónico y cómo fue el accionar del comisario de la Inquisición de Santiago de Chile ante los hechos desastrosos.
Presencias invisibles. Entendiendo ciudad Rey Don Felipe en clave étnica
Authors: González Soledad , Urbina Simón
Published: August 2023

Rey Don Felipe prometía ser la ciudad más austral del mundo a fines del siglo XVI. En el presente trabajo nos proponemos ahondar en su historia desde una perspectiva poco explorada a la fecha, a entender; el análisis de la interacción, los encuentros y desencuentros que los colonos hispanos tuvieron con las poblaciones locales, cuya presencia y acciones han quedado invisibilizadas por el enorme peso que la narrativa de la gesta épica ha tenido en la historiografía sobre el asentamiento. En nuestro trabajo nos basamos en fuentes ya publicadas, en las nuevas ediciones que en el último tiempo han enriquecido nuestro conocimiento sobre Rey Don Felipe, en recientes estudios arqueológicos e históricos y en documentación inédita del Archivo General de Indias. Abordaremos la presencia invisible de las poblaciones del Estrecho centrándonos en tres momentos claves del proyecto colonizador: el primer contacto, la preparación de la Armada en España y el frustrado poblamiento.
FN-sporet i norsk utenrikspolitikk
Authors: Neumann Iver B.
Published: August 2023

Artikkelens første del viser hvordan FN blir representert på to forskjellige måter i norsk utenrikspolitisk debatt: på den ene side pragmatisk, som legitimeringsarena for ført politikk, og på den annen ideologisk, som alternativ til Nato-orientert politikk. Spenningen mellom de to kommer tydelig frem idet begrepet «FN-sporet» ble vanlig i norsk utenrikspolitisk ordskifte omkring Irak-krigen (2003), og umiddelbart ble brukt på begge måter. Del to viser at det kun er i offentlig politisk diskurs FN representeres på disse to måtene; i diplomatisk diskurs er det bare den første representasjonen som forekommer. Del tre, som er normativ, er et dobbeltangrep på den ideologiske representasjonen av FN. Første ankepunkt er et generelt forsvar av pragmatisme og en avvisning av ideologi i utenrikspolitikken. Andre ankepunkt er et konjunkturavhengig forsvar av pragmatisme; i en internasjonal orden som i tiltagende grad domineres av stormaktkonfrontasjonen mellom USA og Kina, er utfordringen for Norge nå er å kjempe for at mest mulig av internasjonal politikk avgjøres i multilateral sammenheng. Hva slags multilateral sammenheng det dreier seg om, er underordnet. Jeg konkluderer med at det er en grunn til at betydningen av FN-sporet som et alternativ til Nato-orientering blir en stadig mer marginalisert betydning i norsk debatt, nemlig at en slik posisjon fremstår som rigid og derfor ubrukelig.
Abstract in English:The UN Track in Norwegian Foreign PolicyThe first part of the article discusses how two representations of the UN have traditionally vied with one another in Norwegian public debate. One is pragmatic and accentuates the UN’s role as a consensus-creating and legitimating force in Norwegian foreign policy. The other is ideological and accentuates the UN as an alternative focus to NATO. Since the Iraq War of 2003, the concept of a “UN track” in Norwegian foreign policy has lent itself to both usages. While the ideological representation was quite widespread in Norwegian public debate on the left of the Labour Party and further leftwards, it is now only to be found at the very left of the political spectrum. As demonstrated in the second part of the article, in Norwegian diplomatic discourse, the UN is represented in pragmatic terms only. The third part of the article is a normative celebration of the waning of the ideological representation of the UN. Two reasons are given. Firstly, and on principle, a pragmatic approach to foreign policy making is superior to an ideological approach in that it increases room for manoeuvre. Secondly, and related to the conjuncture of present-day international relations, which is seeing a resurgence of great-power rivalry, a small power like Norway has a vested interest in maintaining as much multilateralism as possible. The interest in multilateralism as a general phenomenon takes precedence over what particular form multilateralism takes.
Atribuciones a la educación mediada por tecnología en universidades públicas mexicanas durante la pandemia
Authors: Obermeier Pérez Martha Lorena
Published: August 2023

Durante la pandemia del covid-19, el trabajo en línea generó inconformidades e inquietudes en los distintos actores del sector educativo, lo que ocasionó que la educación a distancia (EaD) fuera considerada difícil y poco efectiva. Por eso, el objetivo de este estudio fenomenológico hermenéutico fue explorar las experiencias de alumnos de algunas universidades públicas en México. En concreto, se trató de dar respuesta a preguntas que se han generado respecto a esta transformación educativa para las distintas instancias sociales, la efectividad de las implementaciones pedagógicas llevadas a cabo y las consecuencias de las brechas existentes. Para ello, se efectuó la entrevista a una muestra de 5 alumnos de algunas universidades públicas en México. Las evidencias cualitativas recolectadas se analizaron utilizando la agrupación de la información por temas y códigos axiales con la ayuda del software Nvivo. Entre los hallazgos de la investigación se detectaron aspectos que complicaron la forma de trabajo relacionados con el uso de dispositivos electrónicos, conexión a internet, capacitación docente y recursos institucionales. Finalmente, se realizaron varias propuestas para mejorar la educación en la reinserción a la nueva normalidad postcovid-19. Desde la perspectiva de los alumnos universitarios, una opción considerada es la modalidad de aula invertida o blended learning. Para ello, las instituciones educativas deberán enfocarse en capacitar a sus docentes en uso de tecnología y mejorar su infraestructura tecnológica.
Analysis of greenhouse gas and pollutant emission reduction in Ukraine and European Union countries
Authors:   Lviv Polytechnic National University, Mysak Stepan , Shapoval Stepan , Martynyak-Andrushko Marta
Published: August 2023

Following the European Green Deal, which aims to develop a closed-loop economy and reduce emissions of pollutants, Ukraine is also implementing it in its plans. Therefore, this paper analyzes and compares the reduction of CO2, NOx and SO2 emissions by the European Community countries and Ukraine. Actual data on achievements in reducing emissions of the specified substances and the plans of the countries under study have been analyzed and compared. Based on the elaboration of the energy and climate plans of the countries of the European Union and Ukraine, graph-analytical dependencies have been built, based on which the actual achievements since 1990 by the countries in reducing emissions of greenhouse gases and pollutants have been analyzed. Also the plans for these data represented by the countries by 2050 have been compared.
Influence of throttling and nozzles switching sequence on indicator of water distribution uniformity in cooling tower model
Authors:   Lviv Polytechnic National University, Orel Vadym , Matsiyevska Oksana , Pitsyshyn Bohdan , Tseniukh Maksym
Published: August 2023

The article analyzes factors leading to non-uniformity of water distribution in cooling towers. These include imperfections in the design of pipelines and nozzles of the water distribution system of cooling towers. Previous studies conducted on a model of the water distribution system of the tower-type cooling system at Rivne Nuclear Power Plant have revealed uneven water distribution on the nozzles. Simulation of the simultaneity of nozzle activation showed that the nozzle that is activated first has the highest flow rate. Therefore, to achieve acceptable uniformity of water distribution, this nozzle was throttled using a throttling orifice plate. It has been shown that such throttling is effective even in the presence of hydrodynamic cavitation at orifice plate diameter ratios of 0.449...0.624. When four model nozzles are activated one after the other, the flow rate of the first nozzle decreases both with and without throttling. At the same time, increase in the number of working nozzles up to four does not significantly affect the flow rate of the first nozzle.
Implementasi Logika Fuzzy Metode Tsukamoto Berbasis Web Untuk Prediksi Jumlah Produksi Jajan Banten
Authors: Juliya Pradnyawati Ni Putu , Dri Handarkho Yonathan , Ardanari Patricia
Published: August 2023

Bali merupakan sebuah provinsi yang mayoritas penduduknya beragama Hindu yang tidak terlepas dari upacara keagamaan, dengan banten sebagai sarana upacara. Salah satu komponen yang penting dalam pembuatan banten adalah jajan banten. Kebutuhan jajan banten yang meningkat, menjadikan persaingan pengusaha semakin meningkat. Usaha rumahan Ibu Iluh, memiliki masalah pada penentuan jumlah produksi. Penentuan jumlah produksi penting bagi usaha ini, karena jajan banten yang tidak dapat bertahan lama. Jika jumlah produksi yang berlebihan, maka akan menyebabkan kerugian. Solusi dari permasalahan ini adalah memprediksi jumlah produksi menggunakan logika fuzzy metode Tsukamoto. Terdapat beberapa langkah perhitungan menggunakan metode Tsukamoto yaitu menentukan aturan, menghitung derajat keanggotaan, menentukan nilai alpha predikat, menghitung rata-rata terbobot. Memprediksi jumlah produksi menggunakan logika fuzzy metode tsukamoto menjadi lebih cepat dan lebih akurat. Penulis menemukan tingkat kesalahan antara logika fuzzy metode tsukamoto dengan metode tradisional dengan menggunakan metode Mean Absolute Percentage Error. Tingkat keauratan menggunakan logika fuzzy metode Tsukamoto sebesar 90,1%.Kata kunci: Logika Fuzzy, Metode Tsukamoto, Produksi.
Pemantauan dan Pengendalian Piranti Kamar Kost Pintar Berbasis Internet of Things
Authors: Putra Tangdialla Cris Yustianto , Rahardjo Emanuel Andi Wahju , Julianto Eddy
Published: August 2023

Teknologi Internet of Things dalam perkembangan terus mengalami perubahan dalam aspek kehidupan manusia dalam beberapa tahun terakhir. Salah satu sektor kehidupan manusia yang paling berdampak adalah munculnya konsep Smart home di dalamnya benda-benda yang terhubung dengan internet bisa mengirimkan informasi dan kontrol di dalam rumah. Konsep ini dapat diterapkan kedalam bisnis kost yang juga membutuhkan kontrol sistem yang bisa dijangkau dari jarak jauh. Penelitian ini memiliki tujuan dalam mengembangkan konsep Internet of Things di kamar kost agar penghuni kost dapat memantau dan mengendalikan berbagai piranti di kamar kost dari jarak jauh. Menggunakan board NodeMCU ESP8266, sensor Raindrop, sensor Suhu, 28BYJ-28 dengan ULN2003 modul, Relay, solenoid, servo, dan PZEM-004T v3.0 dan dibuat aplikasi monitoring dan kontrol bebasis Android diharapkan bisa memberikan dampak positif kepada sistem kontrol kamar kost pada kualitas hidup penghuni kost.Kata kunci : kamar kost, Internet of Things, NodeMCU, Android, jarak jauh.
Pembangunan Sistem Informasi Toko Telur Berbasis Web
Authors: Kristian Lokardo Steven , Pamela Adithama Stephanie , Rusdianto Eduard
Published: August 2023

Telur merupakan salah satu bahan makanan pokok yang dibutuhkan dan banyak dipakai oleh masyarakat. Banyak pedagang telur yang dapat dijumpai tempat perbelanjaan maupun di pinggir jalan. Salah satu toko telur yang dapat dijumpai adalah toko Telur Jayawijaya yang berlokasi di jalan Jayawijaya kota Solo. Kegiatan jual beli di toko tersebut masih dilakukan secara konvensional yaitu bertatap muka. Pengelolaan data dan transaksi masih belum dicatat. Hal tersebut akan berpotensi untuk menimbulkan kerugian. Pada penelitian ini, akan dibangun sebuah sistem informasi berbasis website menggunakan framework laravel dengan basis data MySQL untuk menyelesaikan masalah tersebut. Sistem informasi ini dapat mencatat untuk pengelolaan data, penanganan transaksi, serta laporan. Sistem informasi ini juga memiliki fitur untuk memesan telur secara online sehingga memudahkan dalam pembelian telur. Sistem informasi ini telah berhasil dibangun dan dapat mengelola data pada toko, membantu dalam proses transaksi pembelian dan penjualan, melihat laporan, serta memudahkan pembeli dalam pembelian telur.Kata Kunci: Telur, Website, Laravel