bluuebunny/crossref_metadata_2025 huggingface dataset:
Comparing the Safety and Efficacy of Two Different Synbiotics in the Treatment of Infantile Functional Constipation Resistant to Non-Pharmacological Therapy: A Randomized Clinical Trial
Authors:   Department of Pediatrics, Tehran University of Medical Sciences, Bahrami Children Hospital, Tehran, Iran, Ghanbari Niloufar , Alizadeh Taheri Peymaneh ,   Department of Neonatology, Tehran University of Medical Sciences, Bahrami Children Hospital, Tehran, Iran, Eftekhari Kambiz ,   Department of Gastroenterology, Tehran University of Medical Sciences, Bahrami Children Hospital, Tehran, Iran
Published: January 2023

Background: Recent evidence emphasizes the positive effect of probiotics and synbiotics in the treatment of functional constipation in childhood, but no study has surveyed the effectiveness of synbiotics in improving the clinical conditions in infants ≤6 months suffering from functional constipation, so we performed this study. Aims: Comparing the efficacy and safety of two types of synbiotics including PediLact® (Zist-Takhmir Co., Tehran, Iran) drop containing Bifidobacterium infantis, Lactobacillus reuteri, Lactobacillus rhamnosus plus fructooligosaccharides with BBCare® (Zist-Takhmir Co., Tehran, Iran) drop containing Bifidobacterium lactis BB-12 plus fructooligosaccharides in the treatment of infantile functional constipation. Study Design: This trial was performed on infants less than 6 months of age who met the ROME IV criteria for infantile functional constipation. The patients were randomly assigned to receive PediLact drop (n = 44) or BB-Care drop (n = 45) for one month and were evaluated on the seventh day and at the end of the first month. Results: A significant downward trend was revealed in the responsive rate of every clinical symptom in both intervention groups but BB-Care was more effective than PediLact in improving the frequency of weekly defecation. Both synbiotics also improved significantly all symptoms of constipation in all types of feeding methods after one week and one month of intervention (primary outcomes). There was no side effect of synbiotics through intervention (secondary outcome). Conclusions: This study shows that both synbiotics improved significantly all symptoms of functional constipation after one week and one month of intervention apart from type of feeding method in infants less than 6 months of age. Due to the greater effectiveness of BB-care in increasing stool frequency, B. lactis may play a more prominent role in this age group. This study has been registered at the Iranian Registry of Clinical Trails (IRCT20160827029535N7).
Corporate Life Cycle, Profitability, Institutional Ownership and Dividend Policy in Companies Listed on the IDX for the 2017-2020 Period
Authors:   Department of Management, Faculty of Economics, Universitas Mercu Buana Yogyakarta, Indonesia, Hazmi Shadrina , Casmi Eno ,   Department of Management, Faculty of Economics, Universitas Mercu Buana Yogyakarta, Indonesia, Budiantara Martinus ,   Department of Accounting, Faculty of Economics, Universitas Mercu Buana Yogyakarta, Indonesia, Arifin Busthanul ,   Department of Management, Faculty of Economics, Universitas Mercu Buana Yogyakarta, Indonesia
Published: January 2023

This study to test the influence company Cycle life, profitability, ownership institutional to policy dividends on the company manufacturers listed on the IDX for the 2017-2020 period. Cycle life company classified based on growth sale with four stages cycle life company which are start-up, growth, maturity and decline. Cycle life company be measured with using retained earnings to total equity (RETE), profitability be measured with Return on Assets (ROA), Ownership institutional be measured with percentage ownership institution. The control variable of this study is age company, size company and asset growth. Dependent is Policy dividend be measured with use dividend payout ratio (DPR). Population of this study is companies listed on the Indonesia Stock Exchange except financial sector for the 2017-2020 period. Total population of 569 companies with 2850 data. The sampling technique using purposive sampling and obtained as many as 820 data that sharing dividend. Research results show that RETE has a significant negative effect to Policy dividends, Return on Assets (ROA) has a significant negative effect to Policy dividends, ownership institutional influential positive significant to dividend policy, Age effect positive significant to dividend policy, size has a significant negative effect to dividends policy and asset growth are not influence to dividend policy.
Understanding the Idiostyle Phenomenon
Authors:   PhD student of Navoi State Pedagogical Institute, F. Nurmanova Sarvinoz
Published: January 2023

This article describes how the concept of idiostyle and its place in the literary world appeared in modern Uzbek linguistics. Also, the article will consider the assessment of idiostyle in Uzbek and world literary criticism and various approaches to this phenomenon, as well as the scientific work done.
Awareness of Primary School Teachers on Authentic Assessment’s Tasks in Teaching Maths in the Direction of Competence Development for Primary School Students – Case Study in Binh Duong Province of Vietnam
Authors:   Thu Dau Mot University, Vietnam, Thu Trang MA. Nguyen Thi
Published: January 2023

The authentic assessment is a form of assessment researched and applied by several countries into the education reality of primary schools. However, this assessment form has not been really paid much attention to and applied into teaching subjects in primary schools in general and into teaching mathematics in particular. This article presents the researching findings of awareness reality of teachers on authentic assessment’s tasks; one of factors creates the specific characteristics of authentic assessment in several primary schools in Binh Duong. Through analyzing the results of questionnaires and interviews of several primary teachers in Binh Duong Province of Vietnam, we can see that most teachers have not really understood about authentic assessment’s tasks and have not designed the authentic assessment’s tasks. This is one of foundations to propose several methods for applying the authentic assessment into teaching Maths in the direction of competence development for primary school students.
The influence of weeds on the growth and development of paulownia
Authors: Makukh Ya. P. , Remeniuk S. O. , Riznyk V. M. , Moshkivska S. V.
Published: January 2023

The use of paulownia for planting as a bioenergy crop on marginal lands does not always allow the use of herbicides for successful weed control. Such plantations can be placed in residential areas, near water bodies, etc. where the use of herbicides is restricted or completely prohibited. In order to reduce the negative anthropic pressure on the environment in the processes of growing bioenergy crops, field studies on the influence of weeds on the growth and development of paulownia were conducted. It was established that the decrease in height of paulownia plants in stands weeded throughout the growing season was 29% less than on the treatment where the plantings of the crop did not compete with weed plants. The maximum leaf area of one paulownia plant was 3.72 m2, which is 3.41 m2 greater than the control variant. Therefore, weed control in planting bioenergy crops is one of the main factors in obtaining high yields. The main task in the first year of paulownia vegetation is to control weeds, which negatively affect the growth and development of paulownia plantations.
NAZIRES IN THE CONTEXT OF THE INTERACTION OF CLASSICAL AND FOLK LITERATURE
Authors:   Manisa Celal Bayar University, ELBİR Bilal , AYDIN Yusuf ,   Manisa Celal Bayar University
Published: January 2023

Nazire; It is a poet’s rewriting of another poet’s poem by using elements such as measure, rhyme, and content. The artist has the opportunity to show himself better by improving himself in the production process, which he starts by imitating. For this reason, nazireism played an important role in the upbringing, self-development and mastery of poets. The first reflections of the Nazire tradition were seen in classical literature, and then nazire was also used by folk literature poets. Nazires provided intercultural interaction by being written on works written in different languages ​​as well as on works written in the same language. In this study; it is aimed to reveal the reflections of the nazire tradition, which is one of the most important elements of the relationship between classical literature and folk literature. In this direction, some related examples of nazires in classical and folk literature have been identified. Admiration and imitation were influential on the basis of folk poets writing nazires for classical poets. The nazires written by folk poets to classical poets are an example that increases the common points of the two literatures. It is known that folk poets wrote nazires to each other, except for the nazires written by poets of classical literature. It has been seen that the poems written by the folk poets in nazire are also the works that are admired and arranged in the classical poetry tradition.
Position, Duties, and Authorities of the Deputy Regional Head in the Era of Reform
Authors: Suatmiati Sri , Khalisah Khalisah , Agustina Fitriyanti
Published: January 2023

Article 18, paragraph 4 of the 1945 Constitution defined regional heads as "governors, regents, and mayors respectively as heads of democratically elected provincial, district, and municipal governments. However, many believe that direct elections are the only way to be democratically elected. Therefore, at the time of the direct election of regional heads and deputy regional heads, it was felt that this was indeed more democratic than the elections previously conducted by the Regional People's Representative Council (DPRD). Still, the regional head election system with one system of one package of regional heads and deputy regional heads still raises many problems, including those related to the responsibility implementation. The location of the study is the city Government of Palembang, South Sumatera Province. This research uses normative legal analysis supported by empirical data that examines the laws and regulations that apply to a spesific legal problem, especially those related to the delegation of authority of regional heads and their representatives in government administration. In the era of regional autonomy, the Deputy Mayor of Palembang power's in government functions plays a smaller role in the provincial government. The deputy regional head's authority and duties are not specified in the Law. It is also believed that deputy regional head/deputy mayor serves only as a stand-in for regional head, which the Law support. The responsibilities of the deputy mayor of Palembang related to government duties that cannot be full carried out in the city of Palembang cannot be legally sanctioned, either criminally, civilly, or administratively, because the authority given as stated in the relevant regulations do not provide detailed rules.
Potential and Implications of Disputes Over the Authority of the National Human Rights Commission and the Indonesian National Police
Authors: Wicaksono Demas Brian , Sudarsono Sudarsono , Safa’at Rachmat , Ali Safa’at Muchamad
Published: January 2023

National Human Rights Commission is positioned as an independent state institution at the same level as other state institutions which in carrying out its functions and authorities stand on a par with other state institutions whose authority is granted by law. Although vertically it has an equal position with other state institutions, in carrying out its functions, duties, and authorities, this commission must report to the President and the DPR. Article 18 Paragraph (1) Law Number 26 of 2000 concerning the Human Rights Court states that investigations into gross human rights violations are carried out by the National Human Rights Commission. In carrying out its duties, National Human Rights Commission has the authority to receive reports or complaints from a person or group of people regarding the occurrence of serious human rights violations. Police in Article 2 Law Number 2 of 2002 which is the function of the state government in the field of maintaining security and public order, law enforcement, protection, shelter, and service to the community. If a criminal case occurs later the handling of the case is carried out by the police with the authority of investigation by the Police because it is considered an ordinary crime, but at the same time the case is also investigated by the National Human Rights Commission as a crime against humanity which is part of the National Human Rights Commission. human rights violations. Therefore, related to this condition, a struggle for authority may occur due to differences in the interpretation of the crime which then causes the National Police and National Human Rights Commission to declare authority to each other. The authority dispute between the National Police and National Human Rights Commission then could not be resolved within the executive government because National Human Rights Commission is not a state institution under the President, nor can it be resolved through the Constitutional Court as referred to in Article 24C paragraph (1) of the 1945 Constitution because the object of authority disputed by the two state institutions is powers granted by law.
Measures of Relationship Currency and Commitments in Higher Educational Institutions
Authors: Adeoye Abayomi Olarewaju , Genty Kabiru Ishola , Osagie Reuben Ogbe , Atiku Sulaiman Olusegun
Published: January 2023

This study examines the effect of relationship currency on organizational commitment in higher educational institutions in Lagos, Nigeria. A cross-sectional survey was adopted to gather information useful for assessing the effects of relationship currency on organizational commitment in participating higher educational institutions. The study population consisted of all staff (both academic and non-academic) of the participating state-owned higher educational institutions in Lagos. A total of 329 respondents were selected from the study population. A 6-Point Likert type scale format questionnaire was developed to capture reality in real terms. Data were analysed using a variance-based structural equation modelling with SmartPLS version 3.3.9. The findings reveal that relationship currency exerts a significant effect on organizational commitment in state-owned higher educational institutions, based on the results obtained from the hypotheses assessed. Therefore, the study recommends that management should provide an enabling environment that fosters social relationships among employees across departments and units in the institutions, as this will enhance the levels of organizational identification, thereby influencing organizational commitment. This study examines the effects of relationship currency on employee commitment in higher educational institutions, both empirically and expository-wise.
Food Security in Flood Disaster-Program Regions, Kagungan Ratu Village, Negeri Katon District, Pesawaran Regency
Authors: Zulkarnain Zulkarnain , Febriyanti Dessy , Miswar Dedy , Nugraheni Irma Lusi , Yarmaidi Yarmaidi , Widodo Sugeng
Published: January 2023

This study aims to analyze the Food Security of Heads of Poor Families in Flood-Prone Areas, Kagungan Ratu Village, Negeri Katon District, Pesawaran Regency. The points of study are: food availability, food stability, food accessibility, and food quality. This study uses a descriptive method with a spatial approach. The population in this study were 290 heads of poor families and the sample in this study was 39. The sampling technique in this study used proportional random sampling. Data collection techniques using observation, questionnaires, interviews, and documentation. descriptive analysis using a spatial approach. The results of the study showed that: (1) The food availability of the heads of poor families was mostly classified as moderate, namely as many as 25 (64.1%); (2) high food stability as many as 26 (66.7%); (3) the majority of food accessibility is high (92.3%); (4) Food quality is mostly low (61.5%); and (5) food security is mostly low (66.6%). The conclusion in the study is that the food security of the household heads in the research area is strongly influenced by food availability, food stability, food accessibility, and food quality.
Mainstreaming Climate Change Adaptation Planning in Tanzania’s City’s Master Plans. A Critical Review
Authors: Nyashilu Issa Musa , Kiunsi Robert , Kyessi Alphoce George
Published: January 2023

Climate change and its impacts continue to affect urban areas globally. Apparently, despite the existence of international, regional, and national climate change development policies, city authorities in low and middle-income countries are daunting about the consideration of climate change in their undertakings. This paper explores mainstreaming climate change adaptation planning in the city's master plans of low and middle incomes developing countries in Sub-Saharan Africa. Specifically, the paper assesses the extent of the integration of climate change adaptation planning in the city's development processes. Results of the study indicate that city authorities have not adequately considered climate change in their planning process because of multiple factors including institutional, financial, and technical capacity which seem to jeopardize long-term resilience to climate change
Supply Chain Strategy to Support the Independence of the Defense Industry
Authors: Farhan Moh Fakhruddin
Published: January 2023

The supply chain is a unified process and production activity starting from raw materials obtained from suppliers, the process of adding value that converts raw materials into finished goods, and the process of storing an inventory of goods until the process of sending finished goods to consumers. In the defense industry, the supply chain cannot be separated because of its role in regulating how defense products work, from raw materials to finished materials. The method of this journal is a literature review which is then processed using system thinking and SWOT analysis to solve the problem of the weak domestic Defense Industry supply chain. The results of the analysis of the literature review state that the supply chain has a vital role in the development and independence of the domestic defense industry. Problems with the domestic logistics system have contributed greatly to the weak domestic defense industry supply chain. In addition, dependence on imported raw materials for production also creates a potential threat that weakens the flow of the supply chain. Raw materials that are still imported are prone to embargoes so if that happens, the production flow of defense products will stop completely due to the absence of raw materials. Based on this study, good and integrated global supply chain management is recommended to be applied to the defense industry to overcome the weakness of the defense industry's supply chain.
Polemic of Law No. 23 of 2019 Concerning Management of National Resources for National Defense Formation of Reserve Components
Authors: Annisa Mutiara , Wisnaeni Fifiana
Published: January 2023

The study of legal politics in the polemic of Law No. 23 of 2019 PSDN, legal politics, namely legal policies that determine the direction, form and content of law which includes the formation, application and enforcement of law in order to achieve certain social goals/state goals. So linked in this sense the formation and application of this law creates confusion for implementers and society. so that the formulation of the problem is how to carry out the formal and material formation procedures for Law No. 23 of 2019 concerning the Management of National Resources for the Formation of Reserve Components and what are the suitability of substances and the results of material reviews by the Constitutional Court. The approach method used in this research is juridical-normative, this study concludes Whereas the PSDN Law has formally been formed and ratified, but materially there are norms or principles that are still not accommodated in these regulations so that it is feared that it will cause friction between one law and another and there is overlap between regulations (the PSDN Law and the State Defense Law) which regulates the same matter with regard to the concept of defending the country (reserve component). One of the several polemical articles of the PSDN Law, namely the concept of human rights (HAM), which was not fully given limited space to citizens in the election process, became a reserve component.
Victims of Gender-Based Violence at One-stop Crisis Centers of Bangladesh
Authors: Newaz Md Shah , Saha Shuvashis , Salekuzzaman Kh , Sultana Sadia
Published: January 2023

One-stop Crisis Centers (OCCs) are established to provide comprehensive care to the survivors of gender-based violence in Bangladesh. A qualitative document analysis of the case studies from the OCCs was done to understand the help seeking and context of the survivors at the centers with the theoretical lensing of Socio-ecological model and Victim blaming explanations. Spousal violence and child sexual abuse were found most common violence types in the case studies. Help seeking was delayed in general and initiated by urgent medical needs. Help seeking was majorly achieved with help of informal agents like neighbors and parents. Proper channeling of the community can improve help seeking among the victims of Violence against Women in Bangladesh.
Influences of Compensation and Career Improvement on Teacher Performance Through Work Motivation
Authors: Ismawati Rafika , Mulyono Sugeng , Astuti Rini
Published: January 2023

Teacher performance plays an important role in improving education quality. There are several factors that influence teacher performance, including compensation, career improvement, and work motivation. This study aimed to examine influences of compensation and career improvement on work motivation, examine influences of compensation, career improvement and work motivation on teacher performance; and it was to prove and test influences of compensation and career improvement on teacher performance through work motivation. Research population was 258 teachers of junior high schools in the Batu City area. Sample number was determined by using the Slovin formula with a margin of error of 0.05, so that the sample consisted of 124 teachers. The sampling technique used purposive sampling. The data collection used questionnaires distributed to respondents with both off line and on line methods. The technique of data analysis used SEM PLS. Research result showed that: (1) compensation and career improvement had a significant positive influences on work motivation; (2) compensation, career improvement and work motivation had a significant positive influence on teacher performance; and (3) compensation and career improvement had significant positive influence on teacher performance through work motivation. For this reason, if school management tried to improve teacher performance, it could be done through the provision of appropriate compensation accompanied by obvious career improvement patterns and the strengthening of work motivation.
Comparative Study of Legal Between Islamic Universalism in Classic and Modern Civilizations
Authors: Wulandari Rina Dwi , Rusli Ris'an , Tasmi Achmad , Rosmawati Rosmawati , Suarni Ertati
Published: January 2023

Islamic civilization has experienced several periods, where in each period it always shows the values of Islamic universalism in various aspects of life which can be a lesson for Muslims in the current era of globalization. The principles of government developed by the Prophet were based on verses of the Qur’an such as the principle of equality (Al-Musâwa), the principle of independence (Al-Hurriyyah), the principle of plurality (Taaddudiyah). These principles were later developed to become the principles of nation and state that we know today. The universalism of this principle can not only be developed in Islamic countries but also non-Muslim countries.
Pelatihan Menulis Cerita Anak Berbasis Kearifan Lokal Bagi Pegiat Literasi Ruang Berbagi Manokwari Papua Barat
Authors: Rahmawati Magdalena Chori , Samino Francine Avanti , Lianita Priska Ruth
Published: January 2023

The National Literacy Movement launched by the Ministry of Education Culture is the responsibility of all of us, one of which is the literacy activists at the Learning House Sharing Room, Manokwari West Papua. Optimization of GLN implementation can be done by integrating local wisdom values. The integration of local wisdom values can be done by reading folklore and introducing local cultural diversity such as traditional houses, traditional games, as well as local culinary specialties. Storytelling is one of the methods used by literacy activists at the Learning House Sharing Room. In telling stories, literacy activists only rely on book donations from volunteers and donors. The books used are sometimes not in accordance with the context of the local wisdom of the children’s environment. The purpose of the PKM training to write children’s stories based on local wisdom is to empower literacy activists from to be skilled at making children’s stories and produce a collection of children’s stories that can be used as media in literacy learning according to the context of local wisdom in the child’s environment. The activity method used is training using an andragogy approach and contextual learning strategies. The training is carried out online using Zoom meeting application and e-mail for sending the work. The training was attended by 41 literacy activists. The training produced a collection of children’s stories based on local Papuan wisdom.
Pelatihan Toefl Preparation Course Bagi Mahasiswa Program Studi Pendidikan Matematika Fakultas Fkip Universitas Batanghari
Authors: Silfia Efa , Dewi Sri , Munawwaroh Khidayatul , Melati Eka , Hafrida Lis
Published: January 2023

Mastery of foreign languages, especially English, is very important in efforts to improve the quality of human resources in the world of education. By imposing international quality standards, a campus has committed to enter a management domain that is no longer based on local quality standards and demands. Bilingual delivery of materials is a mandatory requirement for international standard schools. Of course, this is impossible if the teachers/teachers do not have English language competence. TOEFL equivalent English training is one of the efforts that can be done to improve the ability to master English for Mathematics students. Therefore, a TOEFL Preparation Course training program was conducted for students of the Mathematics Education study program FKIP Unbar to improve students' English skills. This program is carried out for 4 months. The training is divided into three basic skills, namely, Listening, Structure and Written Expression, and Reading Comprehension. Each session is held for 90 minutes with a balance of theory and practice in the form of working on practice questions. Meanwhile, to determine the initial and final abilities of the participants, a pre-test and post-test were carried out with TOEFL equivalent English test material. The results of this activity showed that students were satisfied and enthusiastic about participating in the training. In addition, there was an increase in students' English skills as indicated by an increase in post-test scores.
Gambaran Tingkat Kelelahan (Burnout) Pada Mahasiswa DIII Keperawatan Semester 5 Dalam Pembelajaran Daring di Masa Pandemi COVID-19 di Denpasar
Authors: Trisnawati I Gusti Ayu Ngurah Pradnya , Yudhawati Ni Luh Putu Suardini , Muryani Ni Made Sri , Artawan I Kadek
Published: January 2023

Background: Fatigue (Burnout) is a psychological syndrome in a person that causes fatigue, emotional and mental stress due to excessive stress which can be caused by stressful situations that must be resolved beyond the individual's ability with symptoms such as decreased interest in learning, decreased enthusiasm and fatigue. A person's burnout varies depending on a person's ability to deal with difficult situations that cause fatigue, depersonalization and according to him the interest in self-achievement in certain situations. The results of previous this study showed that most of the respondents, which were 88 respondents (56.4%) experienced moderate fatigue. The purpose of this study is to describe the level of fatigue (Burnout) in the 5th semester of diploma 3 nursing students in online learning during the 2019 coronavirus disease pandemic in Denpasar.
Methods: This research is a quantitative research with a cross sectional study. Sampling was total sampling by using 65 people, who were the 5th semester of diploma nursing students at the Campus of Stikes KESDAM IX / Udayana and ITEKES. The instrument used was the MBI-SS questionnaire from Maslach and Jakson which was adopted from previous research and has been validated to determine the level of student burnout, using an online questionnaire with the Google form. Data analysis in this study used univariate analysis.
Results: The results of this study showed that most of the respondents, which were 49 respondents (75.4%) experienced moderate fatigue. Characteristics of respondents based on age as many as 65 people (100%) aged > 20 years, characteristics of respondents based on gender where most of the respondents as many as 36 respondents (55.4%) were female.
Conclusion: Most of the respondents have moderate levels of fatigue (burnout)
Pemberdayaan Sekeha Teruna sebagai Kelompok Tangguh Bencana di Desa Apit Yeh Manggis Karangasem
Authors: Ni Luh Kompyang Sulisnadewi , Candra I Wayan
Published: January 2023

Background: Poltekkes Denpasar is one of the health universities that certainly has the task and role of doing community service and its role is needed in the context of disaster mitigation and response. Community assistance and empowerment activities, especially the younger generation, can be carried out with the aim of assisting the community in the process of strengthening community potential in anticipating and facing disasters. Purpose: The purpose of this community service activity is to make the community able and aware of disasters by providing education about disasters and BHD training. Methods: Community service is carried out by providing education and training to stripling warriors as a disaster resilient group. Results: This BHD training activity improves participants' knowledge scores on basic life support. This activity is felt to be very useful by the stripling family, where they hope that they will later be able to provide first aid to people who experience respiratory arrest or cardiac arrest before health workers arrive. Handling respiratory arrest and cardiac arrest during the golden period will go a long way towards saving lives. Conclusion: Education has been carried out to the stripling of Apit Yeh Traditional Village about disaster mitigation and BHD training and there has been an increase in knowledge after being given education
Keywords: Empowerment; Sekeha Teruna; Disaster Resilient
Experimental investigation on the tensile strength degradation in curved reinforcement of textile reinforced concrete
Authors: Hoai Ho , Huu Tai Dinh , Huy Cuong Nguyen , Dang Dung Le , Thanh Tam Nguyen
Published: January 2023

Recently, textile reinforced concrete (TRC) has become a new approach for strengthening the existing reinforced concrete and masonry structures. When TRC wraps around the structural members, the direction of textile reinforcements changes according to the curvature radius of the structural corner. This paper presents an experimental investigation into the tensile strength degradation in curved glass and carbon reinforcement of TRC specimens. The results show that the ultimate tensile load decreases as the diameter of the semi-circle parts reduce. At the same diameter, the carbon TRC specimens have a higher tensile load-bearing capacity than glass textile-reinforced concrete. The failure modes of all the experiment cases are the fracture of the textile reinforcement in the middle of the semi-circle parts or at the transition region of the straight and curved region. The tensile strength degradation of both glass and carbon textile reinforcement has a linear relationship with the diameter of the semi-circle parts of the TRC specimens. The value only reaches up to 41% and 60% tensile strength of the individual filaments for glass and carbon fiber, respectively.
Maternal Phubbing and Mother - Child Relationship
Authors: Varkey Elizabeth , Micle Manju , MS Sushmi , Shiji P
Published: January 2023

A study was conducted among children between 10-16 years of age and their mothers attending a selected hospital in Kozhikode (Kerala) to assess the maternal phubbing of children, assess the mother-child relationship and test the association between maternal phubbing and mother-child relationship. A descriptive survey design was adopted for the study. The study was conducted among 50 mothers and children attending IPD and OPD of Paediatric Department of Baby Memorial Hospital, Kozhikode; the samples were selected using purposive sampling technique. The results of the study revealed that that majority (70%) of mothers were having mild phubbing and 88 percent of the subjects exhibited closeness in the relationship with their child. It was also revealed that there exists a negative correlation between maternal phubbing and closeness (‘r’ value-0.392) and a positive correlation between maternal phubbing and con ict (‘r’ value 0.644)
Educational Understanding for Play Experience: Focusing on Function and Significance of Human Cultivation in Korean Children’s Play
Authors:   The K Association of Education Research, Chang Jung-Ho
Published: January 2023

The purpose of this study is to investigate what kind of experience do the participants offer in traditional Korean children's play. Through this, this paper clarified that traditional Korean children's play has Function and Significance of human cultivation. Especially, components of play experience is divided into three element; fun and pleasure, rule and order, commitment and freedom. Then, it is considered how does each element work, centering on cases of traditional Korean children's play. As a result, the following was revealed: the fun and pleasure of play serves as a towing vehicle, that introduce a child to the outside world; the world of play created with unique rules and order become an integrated stage helping interalize new norms and values; freedom to reach through immersion, it means the qualitative rise of child's self. In conclusion, this paper emphasized that the world of traditional Korean children's play become the educational stage cultivating a child humanly.
Design of a Miniature Rectangular Patch Antenna for KU Band Applications
Authors: Mia Md. Masum , Islam Md. Shaharul , Ahmed Md. Firoz , Kabir Md. Hasnat , Islam Md. Ashraful , Islam Md. Matiqul
Published: January 2023

A significant portion of communication devices employs microstrip antennas because of their compact size, low profile, and ability to conform to both planar and non-planar surfaces. To achieve this, we present a miniature inset-fed rectangular patch antenna using partial ground plane for Ku band applications. The proposed antenna design used an operating frequency of 15.5 GHz, a FR4 substrate with a dielectric constant of 4.3, and a thickness of 1.4 mm. It is fed by a 50 Ω inset feedline. Computer simulation technology (CST) software is used to design, simulate, and analyze. The simulation yields the antenna performance parameters, including return loss (S11), bandwidth, VSWR, gain, directivity, and radiation efficiency. The simulation findings revealed that the proposed antenna resonated at 15.5 GHz, with a return loss of -22.312 dB, a bandwidth of 2.73 GHz (2730 MHz), VSWR of 1.17, a gain of 3.843 dBi, a directivity of 5.926 dBi, and an antenna efficiency of -2.083 dB (61.901%).
The use of Social Infrastructure in Online Adult Education: Theory and Application
Authors: Baer Susan E. , Larkin George R.
Published: January 2023

Online learning serves not only as a cognitive process but is also situated within a social context.Social infrastructure is generally defined as the physical places and organizations that shape the way people interact, but social infrastructure may also be discussed more specifically in relation to education and technology. Bielaczyc defines social infrastructure as the social structures that support learning with a technology-based learning tool. The purpose of this paper is to describe Bielaczyc’s social infrastructure framework and to apply the framework to an adult English as a Second Language (ESL) program in Walton County, Florida that was forced to quickly implement online learning because of the COVID-19 pandemic.
La contabilidad de los corrales de comedias de Madrid
Authors: Núñez Caballero Félix
Published: January 2023

Este estudio propone una idea simple y novedosa. Los gestores de los antiguos teatros de Madrid (los corrales de comedias de la Cruz y del Príncipe), para sobrevivir y prosperar en un entorno de crisis motivado por la Guerra de Sucesión y por la entrada de la competencia en el mercado teatral, desarrollaron una estrategia de creación de valor a largo plazo y un sistema de gestión estratégica. El sistema de medición de la estrategia se sustentó en los libros de contabilidad, que se conservan en el Archivo de la Villa de Madrid y que abarcan desde 1706 hasta 1740. Lo original de estos libros es que no se ciñen únicamente a una perspectiva financiera con indicadores contables, sino que abarcan otras perspectivas con sus respectivos indicadores no financieros.
Aplazamientos y fraccionamientos de pago de deudas tributarias. Estudio de las causas de archivo, inadmisión y denegación de las solicitudes
Authors: Marcos Cardona Marta
Published: January 2023

El aplazamiento del pago de la deuda tributaria busca diferir su abono a la Hacienda Pública como reacción frente a una situación de iliquidez transitoria del obligado tributario. Sin embargo, el incesante incremento de las solicitudes, unido a la defensa del interés público tributario, ha provocado que las últimas modificaciones normativas habidas en la materia pongan el acento en la excepcionalidad de este instituto y su aplicación con criterios restrictivos. Se pretende evitar su utilización como opción ventajosa para conseguir financiación en estos tiempos de dificultad de acceso al crédito. En el presente estudio se analizan y actualizan las causas de archivo, inadmisión y denegación de las solicitudes de aplazamiento y fraccionamiento del ingreso de los tributos. Se trata de situar en sus justos términos los supuestos en los que no procede la postergación del pago.
La entrada de la Inspección tributaria en los despachos de abogados a la luz de la jurisprudencia del Tribunal Europeo de Derechos Humanos
Authors: García Martínez Andrés
Published: January 2023

En los últimos años se han intensificado las actuaciones de la Administración tributaria en relación con los despachos profesionales de abogados, tanto en el ámbito de la obtención de información previo requerimiento a los juzgados y tribunales o a los colegios profesionales, como, sobre todo, en el ámbito de la inspección tributaria. En este trabajo se trata de analizar las garantías que, sobre todo desde la óptica del secreto profesional del abogado, deben cumplir las entradas y registros en los despachos de abogados. Para ello, se parte del examen de la jurisprudencia interna sobre la configuración del domicilio constitucionalmente protegido y su extensión a las personas jurídicas, habida cuenta de que el ejercicio de la abogacía se va a organizar en muchas ocasiones a través de sociedades de profesionales o de personas jurídicas. Se continúa con el examen de la jurisprudencia del Tribunal Europeo de Derechos Humanos recaída, sobre todo, en relación con la inspección fiscal de los despachos de abogados y se concluye el trabajo a la luz de las garantías desarrolladas por la citada jurisprudencia europea con una reflexión relativa a nuestro derecho interno.
Posibles mejoras en la regulación del informe de gestión
Authors: Villacorta Hernández Miguel Ángel
Published: January 2023

El informe de gestión debería ser un documento fundamental para entender la gestión de la entidad en el ejercicio y para interpretar las cuentas anuales en su contexto. Sin embargo, en la actualidad, muchas empresas incumplen con el espíritu del informe de gestión, evitando incluir las menciones obligatorias e introduciendo de forma muy explícita elementos no solicitados cercanos a la propaganda.
El trabajo ofrece unas conclusiones sobre el contenido que debería poseer el informe de gestión para mejorar su relevancia, y que el camino para aumentar la fiabilidad es que sus contenidos sean auditados.
Ejemplos prácticos del tratamiento contable y la labor auditora en el ámbito de las entidades sin fines lucrativos
Authors: Santos Jaén José Manuel , Serrano Madrid José
Published: January 2023

Cada vez resulta más importante la labor que las entidades sin fines lucrativos (ESFL) desarrollan en nuestro país y por ende su participación en la economía y el empleo nacional. A pesar de los cambios provocados por la última crisis económico-financiera que ha vivido la economía española, todavía sigue siendo un pilar fundamental para la subsistencia de estas entidades la percepción de subvenciones, especialmente de las Administraciones públicas.
En el presente artículo se muestran cuáles son las principales problemáticas contables y los puntos clave de auditoría en las subvenciones de estas ESFL. El objetivo del presente trabajo ha sido realizar un minucioso estudio sobre las distintas problemáticas contables que surgen en el área de subvenciones (registro, valoración, imputación al excedente, etc.) y describir con detalle el proceso de auditoría de esta área desde el momento inicial de la planificación hasta la emisión del informe de auditoría. Tiene el claro propósito de colaborar a que estas ESFL puedan mejorar la confianza que la sociedad tiene en ellas a través de una más eficiente transmisión de información financiera, en cumplimiento del objetivo de una adecuada transparencia que se les demanda constantemente.
El resultado es un trabajo que permite a los profesionales de contabilidad y auditoría tener una guía que a través de un gran número de casos prácticos les ayude a comprender y asimilar cómo se lleva a cabo la contabilidad y auditoría de un área tan importante para las ESFL como es el de las subvenciones, contribuyendo a facilitar la realización de una correcta presentación de la información financiera, la cual es transmitida a la sociedad y, por tanto, cumpliendo con los estándares de calidad y transparencia exigidos a los informes económico-financieros de cualquier entidad, sin que estas ESFL sean una excepción.
Valoración por parte del mercado español del aseguramiento de la información no financiera
Authors: Reverte Maya Carmelo
Published: January 2023

Este trabajo ha obtenido un accésit del Premio «Estudios Financieros» 2019 en la modalidad de Contabilidad y Administración de Empresas.
La presente investigación trata de examinar por primera vez en el ámbito español si, tras la promulgación de la Directiva europea 2014/95/UE sobre divulgación de información no financiera, los inversores valoran positivamente el aseguramiento de las memorias de sostenibilidad correspondientes al periodo 2014-2017 para una muestra de empresas cotizadas así como una serie de aspectos del mismo como su calidad, nivel de aplicación (alto/razonable vs. moderado/limitado), alcance (completo vs. parcial) y tipo de proveedor que proporciona dicho servicio (auditora vs. consultora o certificadora). Nuestros resultados son relevantes para las empresas, inversores, reguladores y profesionales del sector y justifican la pertinencia de la reciente Ley 11/2018 que sitúa a España como referente europeo al exigir que el aseguramiento de la información no financiera sea obligatorio con el fin último de aumentar su fiabilidad y comparabilidad de modo que los grupos de interés puedan evaluar de mejor manera los impactos de las organizaciones en la sociedad y el medio ambiente.
Análisis práctico de la Resolución de 5 de marzo de 2019, del ICAC, sobre criterios de presentación de los instrumentos financieros y operaciones societarias (II)
Authors: Ayats Vilanova Anna
Published: January 2023

El pasado 11 de marzo de 2019 el Boletín Oficial del Estado publicaba la Resolución de 5 de marzo de 2019, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se desarrollan los criterios de presentación de los instrumentos financieros y otros aspectos contables relacionados con la regulación mercantil de las sociedades de capital.
Esta resolución supone el desarrollo reglamentario de los criterios de presentación de los instrumentos financieros y de las implicaciones contables de la regulación mercantil en materia de aportaciones sociales, operaciones con acciones y participaciones propias, aplicación del resultado, aumento y reducción del capital social y otros aspectos contables derivados de la regulación incluida en el texto refundido de la Ley de Sociedades de Capital, aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y en la Ley 3/2009, de 3 de abril, sobre modificaciones estructurales de las sociedades mercantiles.
Continuamos con la publicación del segundo capítulo de la serie que hemos elaborado con el fin de analizar de forma detallada y práctica el contenido de la resolución. En esta ocasión se analiza la problemática contable de los aumentos y reducciones de capital, tanto desde la perspectiva de la sociedad como del socio.
Una visión práctica de las normas de transparencia fiscal internacional españolas y propuestas de futuro
Authors: Asensio Giménez Sara , Morales Gil Teresa
Published: January 2023

En este artículo se analizan las cuestiones más controvertidas que, desde un punto de vista práctico, presenta el régimen de transparencia fiscal internacional español. Las normas de transparencia fiscal internacional españolas se aprobaron en los años noventa. Desde entonces, el régimen ha cumplido una función principalmente disuasoria, con una aplicación práctica aparentemente residual. Las normas originales no han experimentado casi ninguna modificación o adaptación a lo largo de los años –con excepción de la aprobada en 2014, mediante la que se amplió su ámbito de aplicación– y los pronunciamientos administrativos o jurisprudenciales sobre la materia son muy escasos. Estas circunstancias, unidas a la limitada armonización de normas tributarias a nivel internacional, dan como resultado que la aplicación práctica del régimen de transparencia fiscal internacional plantee enormes dificultades a nivel técnico. En este artículo, se exponen las deficiencias que presenta el régimen español a la vista de sus objetivos, los avances en el Derecho de la Unión Europea y las recomendaciones de la Organización para la Cooperación y el Desarrollo Económicos. Asimismo, se aportan soluciones que permitirían actualizar y adaptar la norma española a la realidad tributaria internacional con el fin de que el régimen español resulte aplicable de una forma óptima y eficaz.