bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH INDEPENDENSI, PENGALAMAN KERJA, SKEPTISME PROFESIONAL AUDITOR, FEE AUDIT DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI PROVINSI BALI Ni Kadek Mariyati1, Ni Kadek Sinarwati2 1,2 Program Studi S1 Akuntan
Authors: Mariyati Ni Kadek , Sinarwati Ni Kadek
Published: December 2023

Kualitas audit sangat penting untuk menjaga kepercayaan klien dan mereka yang menggunkan laporan audit. Profesi akuntan publik merupakan profesi kepercayaan publik yang membuat masyarakat memperoleh informasi keuangan yang dapat diandalkan sebagai dasar pengambilan keputusan. Tujuan penelitian ini untuk mengetahui pengaruh independensi, pengalaman kerja, skeptisme profesional auditor, fee audit dan time budget pressure terhadap kualitas audit pada Kantor Akuntan Publik di Bali. Penelitian ini menggunakan kuesioner untk menggumpulkan data dan memperoleh 55 auditor sebagai responden yang memenuhi kriteria. Penelitian ini menggunakan analisis regresi linear berganda untuk pengujian hipotesis penelitian. Hasil penelitian menunjukkan variabel independensi, pengalaman kerja, dan skeptisme profesional auditor berpengaruh positif signifikan terhadap kualitas audit tetapi fee audit dan time budget pressure tidak berpengaruh signifikan terhadap kualitas audit.
PENGARUH KADAR D-DIMER, KREATININ SERUM, DAN JUMLAH LIMFOSIT ABSOLUT TERHADAP DERAJAT KEPARAHAN PASIEN COVID-19 KOMORBID CHRONIC KIDNEY DISEASE
Authors: Maharani Rahmi Annisa , Nurhyatun Evi , Harioputro Dhani Redhono
Published: December 2023

ABSTRACT

COVID-19 is an infectious respiratory disease caused by infection SARS-CoV-2. Abnormal kidney function is associated with increased morbidity and mortality in COVID-19 patients. D-dimer levels, serum creatinine, and ALC can be used as markers of inflammation to determine the severity of COVID-19 comorbid chronic kidney disease (CKD). However, there are not many studies on this subject. This study aims to determine the impact of D-dimer, serum creatinine, and Absolute Lymphocyte Count (ALC) on the severity of COVID-19 comorbid CKD. This study uses an analytic observational method with a cross sectional approach from medical record data. The study population included COVID-19 patients with comorbid CKD at RS X Surakarta, who was examined for D-dimer levels, serum creatinine, and absolute lymphocyte counts, using purposive sampling and sample consisted of 53 patients. Bivariate analysis using Spearman’s Rank test obtained p value of D-dimer, serum creatinine, absolute lymphocyte counts 0,002; 0,042; 0,455. Multivariate analysis using multiple logistics regression showed that D-dimer OR=28,521 and serum creatinine OR=5,650, with a Nagelkerke R Square value of 0,338. There is an impact of D-dimer and serum creatinine levels on the severity of COVID-19 patients with CKD.

 

ABSTRAK

COVID-19 adalah penyakit pernapasan menular akibat infeksi virus SARS-CoV-2. Penyakit ginjal merupakan salah satu komorbid terbanyak pasien COVID-19, fungsi ginjal yang tidak normal berhubungan dengan peningkatan angka morbiditas dan mortalitas pasien COVID-19. Penelitian ini bertujuan untuk mengetahui pengaruh antara D-dimer, kreatinin serum, dan jumlah limfosit absolut terhadap derajat keparahan COVID-19 dengan komorbid chronic kidney disease (CKD). Penelitian ini menggunakan metode observasional analitik dengan pendekatan cross sectional dari data rekam medis. Populasi penelitian meliputi pasien COVID-19 dengan komorbid CKD di RS X Surakarta yang dilakukan pemeriksaan kadar D-dimer, kreatinin serum, dan jumlah limfosit absolut dengan teknik sampling purposive sampling didapatkan sebanyak 53 sampel. Analisis bivariat menggunakan uji korelasi Rank Spearman dan didapatkan nilai p D-dimer, kreatinin serum, jumlah limfosit absolut dengan keparahan COVID-19 masing-masing 0,002; 0,042; 0,455. Analisis multivariat menggunakan uji regresi logistik berganda dan didapatkan nilai OR D-dimer dan kreatinin serum masing-masing 28,521 dan 5,650 dengan nilai Nagelkerke R Square 0,338. Kesimpulan penelitian ini bahwa Kadar D-dimer dan kreatinin serum berpengaruh terhadap derajat keparahan pasien COVID-19 dengan komorbid CKD.
PERBEDAAN KARAKTERISTIK PEKERJA DAN BIOMARKER PAPARAN LINGKUNGAN KERJA PADA PEKERJA BENGKEL LAS DAN KANTOR
Authors: Roestijawati Nendyah , Prihatno MM Rudi , Hidayat M. Zaenuri Syamsu , Wibowo Yudhi , Krisnansari Diah
Published: December 2023

ABSTRACT

Occupational diseases are caused by the interaction of workers, workload, and work environment factors. This study aims to determine the correlation of worker factors with biomarkers of occupational exposure MT1a, GSTp1, and PSA. The research design used was comparative cross-sectional. The research subjects were 30 welding workers and 30 administrative office employees who were taken by purposive sampling. The variables studied were worker factors such as age and BMI, levels of the enzyme GSTp1, MT1a and PSA. Measurement of GSTp1, MT1a, and PSA in blood was performed using the sandwich ELISA method. Data analysis was performed using the Mann-Whitney test. The results of the study found that there were significant differences in age, BMI, and PSA levels in the two groups. There is no differences in GSTp1 and MT1a level between groups. We concluded that the PSA levels of the group of office workers were higher than those of the group of welding workshop workers, perhaps because the average age was older.

 

ABSTRAK

Penyakit akibat kerja disebabkan oleh adanya interaksi faktor pekerja, pekerjaan dan lingkungan kerja. Penelitian bertujuan mengetahui perbedaan karakteristik dan biomarker paparan lingkungan kerja seperti: MT1a, GSTp1 dan PSA antara pekerja bengkel las dan pekerja kantor administrasi. Desain penelitian yang digunakan adalah cross sectional. Subyek penelitian adalah 30 orang pekerja bengkel las dan 30 orang pekerja kantor administrasi yang diambil secara purposive sampling. Variabel yang diteliti adalah factor pekerja berupa usia dan IMT, kadar enzim GSTp1, MT1a dan PSA. Pengukuran GSTp1, MT1a dan PSA dalam darah dilakukan menggunakan metode ELISA sandwich. Analisis data dilakukan dengan uji Mann-Whitney. Hasil penelitian menunjukkan adanya perbedaan signifikan usia, IMT dan kadar PSA pada kedua kelompok, dan tidak ada perbedaan signifikan kadar GSTp1 dan MT1a antara kelompok. Kesimpulannya bahwa kadar PSA kelompok pekerja kantor lebih tinggi dibandingkan kelompok pekerja bengkel las, dimungkinkan karena rerata usia yang lebih tua.
Preditores de retorno ao trabalho em trabalhadores afastados por distúrbios musculoesqueléticos
Authors: Sekiya Felipe Seiti , Silva Júnior João Silvestre da
Published: December 2023

O Retorno ao Trabalho (RT) é frequentemente motivo de litígios trabalhistas e previdenciários, sobretudo devido à dificuldade de caracterização da incapacidade laboral. Tendo em vista que os Distúrbios Musculoesqueléticos (DME) são a maior causa de incapacidade no Brasil e no mundo, o conhecimento a respeito dos preditores de RT permite antecipar situações de conflito e desenvolver estratégias mais eficientes para reintegrar os trabalhadores afastados por esses distúrbios. Assim, o presente estudo tem como objetivo identificar os preditores de RT em trabalhadores afastados por DME com base em publicações científicas recentes. Para isso, foi realizada uma revisão de artigos publicados na MEDLINE entre 2017 e 2022, seguindo a estratégia PICO e o fluxograma PRISMA. Nove artigos originais foram incluídos e os preditores foram categorizados em 4 domínios: Sociodemográficos, Clínicos, Psicossociais e Ocupacionais. Os resultados obtidos revelaram que o processo de RT é influenciado por múltiplos fatores individuais e sociais, de modo que programas multidisciplinares de reabilitação têm maior potencial de favorecer o retorno que abordagens isoladas. Considerando que o posto e organização do trabalho também são determinantes de saúde musculoesquelética, intervenções no ambiente laboral são fundamentais, não só para aumentar as chances de retorno, mas também para evitar novos afastamentos.
CULTURAL HERITAGE - THE TOURISM BRAND OF UKRAINE
Authors:   National University of Life and Environmental sciences of Ukraine, Kudinova I. , Terzi S. ,   National University of Life and Environmental sciences of Ukraine
Published: December 2023

Purpose. The article is to substantiate the importance of the development and preservation of cultural heritage, to identify the problems and prospects of its development as a tourism brand of Ukraine. Design/methodology/approach. The author of the article uses the method of literature review to justify the need to research the preservation of cultural heritage in the new conditions of a large-scale war. Scientific research methods of theoretical and logical explanation, systematization and explanation are used to study the essence of cultural heritage. Findings. As part of this study, it was established that today Ukraine has a great potential for the development of tourism based on its cultural heritage. In each society, cultural heritage has its own unique aspects and meanings. Cultural heritage values should be protected and preserved for future generations, regardless of the situation or circumstances. The development of tourism based on cultural heritage can contribute to the preservation of historical and cultural values of Ukraine. The conducted studies show that the main problems faced by the development of cultural heritage as a tourist brand of Ukraine are: insufficient financial resources, the need to modernize the tourist infrastructure, ineffective use of marketing strategies, insufficient development of tourist infrastructure, limited interest of the state in tourism, limited accessibility of cultural heritage for visitors , lack of coordination, vandalism and pollution. Based on the obtained results, it can be concluded that the development of tourism in Ukraine should be aimed at promoting the country’s cultural heritage. For this, it is necessary to develop infrastructure and services related to culture, open new museums and galleries, restore and preserve historical monuments, effectively use marketing strategies and use modern technologies, and all this can contribute to the promotion of the cultural heritage of Ukraine as a tourism brand. Practical implications. The article emphasizes that Ukraine has great potential for the development of tourism based on its cultural heritage. The author proposed ways to solve problems that hinder its effective development. It was emphasized that the main attention should be paid to the development of marketing strategies, modernization of tourist infrastructure, ensuring the quality of services and its protection. Ways by which cultural heritage can become a tourist brand of Ukraine are proposed. Current problems and prospects for the development of cultural heritage as part of the modern development of tourism in Ukraine are identified. Originality/value. The value of the research lies in the establishment and analysis of the prospects for the development of cultural heritage in the context of tourism in Ukraine and the formation of the brand of Ukraine on this basis.
RECOVERY AND DEVELOPMENT OF UKRAINE IN A STATE OF WAR: FEATURES AND THREATS
Authors:   Lviv Polytechnic National University, Kharkhalis T.
Published: December 2023

Purpose. The reconstruction of Ukraine begins today, even if the environment in which it is taking place is characterized by war, violence and destruction, and Russia continues its aggressive war. Having accepted Ukraine as a candidate for accession, the European Union (EU) also made recovery one of its priority tasks. In order for the reconstruction of the country to be effective and targeted, it is necessary to adhere to specific framework conditions taking into account individual characteristics, to be based on the experience of other countries, and therefore the topic of restoring Ukraine in a state of war is very relevant. The reintegration of refugees remains an important stage of the country's recovery. Design/methodology/approach. To achieve the purpose, various research methods were used to study the peculiarities of the country's reconstruction: generalization, specification, grouping and systematization. Findings. The outcome of the war that Russia is waging against Ukraine remains uncertain. Reconstruction already involves financial assistance and infrastructure repairs; in the medium term, it is about a transformation that covers all spheres of society and government. It was found that Ukraine has relatively good prerequisites for reconstruction, but there are also considerable risks, especially related to corruption, the uncertainty of the dynamics of the war, and the humanitarian situation. However, only an inclusive, flexible, adaptive reconstruction process, which is jointly supported by Ukrainians and international partners, has a chance of stable success and will contribute to the development of the economy and the country as a whole. The article proves that fulfilling the requirements of foreign partners, along with taking into account the individual characteristics of recovery and overcoming the main identified threats, will ensure the recovery and development of Ukraine. Practical implications. The results of the research will be useful for governmental programs, local selfgovernment bodies and other interested parties involved in country reconstruction. Originality/value. The value of the study lies in the establishment and analysis of the Ukrainian development, threats and challenges related to the restoration of infrastructure, transport system, energy, overcoming unemployment, reintegration of refugees and preservation of cultural heritage sites.
GENDER EQUALITY IN LOCAL GOVERNMENT: THEORETICAL AND METHODOLOGICAL ASPECT
Authors:   Lviv Polytechnic National University, Gvozd M. , Protsak K. ,   Lviv Polytechnic National University
Published: December 2023

Purpose. The purpose of the article is to consider methodological approaches to building a gender sensitive community that would be a comfortable place for residents to live, in particular, to characterize the types of gender analysis and analyze its various methods that have proven themselves to be efficient abroad and are tested in Ukraine; develop an algorithm for assessing the gender impact of a local self-government progra or policy. Design/methodology/approach. Various general scientific and special research methods are used to solve the tasks set in the work. The abstract and logical method is used for theoretical generalizations, the definition of main categories and concepts, and the formation of research conclusions. The methods of analysis and synthesis are used to characterize the concept of gender and features of gender inequality in local self-government bodies. The structural and functional method made it possible to distinguish the kinds of gender analysis in local self-government. The comparative analysis helped study different methods of gender analysis, which have proven themselves to be efficient abroad and are tested in Ukraine. Conclusions. The kinds of gender analysis are characterized and various methods of its implementation, which have proven themselves to be efficient abroad and are tested in Ukraine, are analyzed. In particular, it is found that the most common method is the assessment of a gender impact; the indicators and main groups of indices used in the specified method are considered. The developed algorithm for assessing the gender impact of a local self-government program or policy makes it possible to systematize and comprehensively assess and reduce the presence of gender gaps with the help of such tools as gender budgeting, and a gender profile (passport) of the community. The concept of the implementation of a gender approach to local self-government is generalized. Originality/value. Gender assessment begins with defining problems and goals, and identifying gender gaps. The identified needs and problems are assessed in the next step, whether they can be solved with the help of developed programs and practices. The proposed indicators and indices will allow determining how the developed programs affected the reduction of gender gaps. It is researched that in practice such an assessment is reduced to the analysis of gender balance/imbalance in the personnel composition of communities, the assessment of the gender sensitivity of documents (whether there are feminine gender-specific job titles, whether the documents take into account the interests of men and women, boys and girls, including vulnerable categories, etc.), the formation of a gender-sensitive space in the community. Practical results. The materials presented in the article will be useful to local self-government bodies, public organizations, activists, and everyone interested in the issue of gender equality.
KONSEPSI KEPEMILIKAN SOSIAL DALAM PERLINDUNGAN INDIKASI GEOGRAFIS PALA KABUPATEN ACEH SELATAN
Authors: Effida Dara Quthni , Aulia Eza , Maulana Jefrie
Published: December 2023

Indikasi Geografis di Indonesia masih lebih sedikit dibandingkan dengan komoditas unggulannya yang berpotensi mendapat perlindungan hukum sebagai Indikasi Geografis, jumlah Indikasi Geografis terdaftar masih sedikit. Salah satunya Pala yang merupakan komoditi unggulan Aceh Selatan. Rumusan masalah dalam penelitian ini yaitu bagaimanakah konsep kepemilikan sosial dalam perlindungan hukum indikasi geografis Pala Aceh Selatan dan bagaimana perlindungan hukum indikasi geografisnya. Penelitian ini bertujuan untuk menjelaskan konsep kepemilikan sosial dalam potensi perlindungan hukum indikasi geografis Pala Aceh Selatan. Penelitian ini menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Konstitusi Negara Indonesia mengadopsi konsep kepemilikan sosial dan menjadi konsideran bagi lahirnya ketentuan tentang merk dan indikasi geografis. Indikasi geografis merupakan instrumen untuk melindungi suatu produk yang memiliki karakteristik geografis sebagai klaim atas kepemilikan sosial bagi masyarakat yang mengupayakan produk tersebut. Terdapat empat prinsip dasar dalam pengembangan konsep kepemilikan sosial, diantaranya: partisipasi aktif, kesinambungan pengelolaan, tanggungjawab pemeliharaan dan pembagian manfaat yang adil. Pengembangan konsep kepemilikan sosial diharapkan dapat menjadi pemecah masalah terkait dengan potensi Indikasi Geografis Pala Kabupaten Aceh Selatan mendapatkan perlindungan hukum yang layak dan adil
Onko oppimisen, kielellisten tai sosiaaliskommunikatiivisten taitojen vaikeuksilla yhteyttä palveluskelpoisuusluokkaan kutsunnoissa? – Nuoret Pohjoisessa tutkimus
Authors: Silvala Jan , Yliherva Anneli , Taanila Anja , Korpelainen Raija , Hurtig Tuula
Published: December 2023

Onko oppimisen, kielellisten tai sosiaaliskommunikatiivisten taitojen vaikeuksilla yhteyttä palveluskelpoisuusluokkaan kutsunnoissa? Sosiaalinen kanssakäyminen vaatii riittäviä puheen tuottamisen ja ymmärtämisen taitoja, mutta myös pragmaattisia taitoja kielen käytössä eri sosiaalisissa konteksteissa. Tutkimuksen tavoitteena oli selvittää, onko oppimiseen liittyvillä, kielellisillä tai sosiaaliskommunikatiivisilla taidoilla yhteys palveluskelpoisuusluokkaan sijoittumiseen Puolustusvoimien kutsunnoissa ja ovatko haasteet kyseisillä taitoalueilla yhteydessä palveluksesta vapauttamiseen tai sen lykkääntymisen. Tutkimusaineisto kerättiin kyselylomakkeella syksyllä 2014 Pohjois-Pohjanmaan, Kainuun, Lapin ja Ylä-Lapin alueiden Puolustusvoimien kutsuntoihin osallistuneilta 18-vuotiailta nuorilta miehiltä (n = 2614). Oppimisen taidoista lukemisen ja kirjoittamisen, kielellisistä taidoista puheen ymmärtämisen ja sosiaaliskommunikatiivisten vaikeuksien sekä palveluksesta vapauttamisen tai sen lykkääntymisen välillä oli tilastollisesti merkitsevä yhteys. Tulosten perusteella näyttää, että haasteet kyseisillä taitoalueilla ovat voineet olla varusmiespalveluksesta vapautuksen tai lykkäyksen taustalla, vaikka oppimisen, kielellisten tai sosiaaliskommunikatiivisten taitojen vaikeudet eivät itsessään ole riittävä syy vapautukselle tai lykkäykselle. Oppimisen, kielellisten ja sosiaaliskommunikatiivisten taitojen vaikeudet tulisi huomioida kutsunnoissa, sillä niillä voi olla vaikutusta varusmiespalveluksessa menestymiseen. Tulevaisuudessa on tärkeä selvittää kielellisten ja sosiaaliskommunikatiivisten vaikeuksien vaikutuksia palveluskelpoisiksi luokiteltujen miesten varusmiespalvelukseen sekä mahdollisia mekanismeja näiden vaikeuksien ja vapautuksen tai lykkäämisen taustalla.
Stylistic Approach to the Brachistochrone Problem
Authors: Sigwalt de Miranda Luíz Felipe
Published: December 2023

The notion of style is frequently used, and in some instances, without the necessary rigor. Authors such as Crombie, Hacking, Bueno and Granger consider presenting a general concept to be essential and sufficient to grasp the notion of style. They found a possibility to apply a strict concept of style even to science and mathematics. Here, using a fundamental criterion raised by Bueno (2012), I test the possibility to characterize a mathematical local style from a particular event in the history of mathematics: the Brachistochrone problem. Because this problem has different solutions, which allows them to be analyzed to verify an occurrence of style on their mathematical development. Moreover, Bueno offers a criterion that establishes a minimal unity of structure to a notion of style, even in mathematics. There are two problems that any concept of style should face: (i) the impregnation problem posed by Bueno and (ii) the cognitive relevance proposed by Mancosu. The former presents a serious implication in supporting a proper style in mathematics because any mathematical object needs a preceding mathematical theory that characterizes it, and if it is not possible to constitute a style in mathematics, then recognizing its cognitive relevance could also be compromised.
Turunçgil Budama Atığından Üretilen Biyokömürün Çileklerde Meyve Verim ve Pomolojik Özellikler Üzerine Etkileri
Authors: KESKİNASLAN Gülşah Selcen , SARIDAŞ Mehmet Ali , PAYDAŞ KARGI Sevgi
Published: December 2023

Çalışmada turunçgil budama atığından üretilen biyokömür uygulamasının (%0 - %1 biyokömür) Sabrina ve Fortuna çilek çeşidi ile 33, 36 ve 112 No’lu seçilmiş melez çilek genotiplerinde meyve verim ve kalite kriterleri üzerine etkileri araştırılmıştır. Çalışma 2020-2021 yetiştirme sezonunda İspanyol tipi yüksek tünel altına yerleştirilen 3 litrelik saksılarda ve Çukurova Üniversitesi Bahçe Bitkileri Bölüm laboratuvarlarında yürütülmüştür.
Biyokömür uygulamaları; titre edilebilir asit içeriğinde, suda çözünebilir toplam kuru madde miktarında, meyve dış renk hue0 değerlerinde olumlu etkiler yapmış ve uygulamalar arasındaki farklar istatistiksel olarak önemli bulunmuştur. Bitki başına toplam verimde, meyve ağırlığında, meyve et sertliğinde ise uygulamaların istatistiksel olarak önemli etkisi olmadığı, ancak 33 No’lu (109.5 g/bitki +biyokömür; 71.3 g/bitki –biyokömür) ve 36 No’lu (126.9 g/bitki +biyokömür; 93.0 g/bitki –biyokömür) genotiplerde verimi olumlu yönde etkilediği bulunmuştur.
Bitki Gelişimini Uyaran Bakterilerin Kıvırcık Marul (Lactuca sativa var. crispa) Gelişimine Etkisinin Belirlenmesi
Authors: ALPAGO Ömer , DÖNMEZ Mesude Figen , SUNYAR Büşran , ÇORUH İrfan
Published: December 2023

Bu çalışma farklı bakteri strainlerinin (Brevibacillus parabrevis strain SB29, Herbaspirillum huttiense strain SK4 ve Virgibacillus pantothenticus strain YÖ19) kıvırcık marul tohumunun çimlenmesine, marul bitkisinin gelişimine etkisini belirlemek ve bazı etki mekanizmalarını araştırmak amacıyla yapılmıştır. In vitro testte bakteri uygulamalarının tohumların çimlenme hızını ve çimlenme oranını arttırdığı tespit edilmiştir. Marul bitkisinin gelişme parametrelerine bakteri uygulamalarının etkisi tesadüf blokları deneme desenine göre 6 uygulama (SB29, SK4, YÖ19, SB29+ SK4+ YÖ19, kimyasal gübre ve kontrol) ile araştırılmıştır. Uygulamalarının hepsinin marulda kök kuru madde oranı, yaprak sayısı ve bitki kuru ağırlığı bakımından gübre uygulamasından daha iyi sonuç verdiği, yaprak kuru madde üzerine etkilerinin ise önemsiz olduğu bulunmuştur. Bitki ağırlığı, bitki çapı, bitki boyu, gövde çapı, kök kuru ağırlığı ve ham protein oranı üzerinde kontrole göre uygulamaların etkili olduğu görülmüştür. Strainlerin hepsinin IAA ürettiği ve katalaz pozitif olduğu belirlenmiştir. Strain YÖ19 ve SK4’de siderofor üretimi tespit edilirken üç strainin ACC deaminaz negatif olduğu saptanmıştır. Marul tohumlarının çimlenmesinde strainlerin IAA üretmelerinin, azot fikse edebilmelerinin ve fosfat çözebilme özelliklerinin etkili olduğu sonucuna varılmıştır.
Investigation of Glutathione S-Transferase-Alpha and Glutathione S-Transferase-Pi Expression Levels in Spermophilus xanthoprymnus and Meriones tristrami in Terms of Living Conditions and Natural Habitat Differences in Kırıkkale Province
Authors: PAMUKOĞLU Nahit , OĞUZTÜZÜN Serpil , DİRİCAN Onur , YILMAZ SARIALTIN Sezen
Published: December 2023

Glutathione S-transferase (GST) is a multifunctional enzyme that provides homeostasis by catalyzing the first step in the formation of the end product mercapturic acid in the detoxification metabolic pathway. Being found in mammals, insects, fish, birds, annelids, molluscs, and many microorganisms, GST takes part the elimination of toxic substances taken into body by consuming food, and their transport by binding non-substrate ligands (e.g. heme and bilirubin) with GSH. In addition, it can prevent reactive electrophilic compounds from harming the body by covalent bonding similar compounds to each other. These xenobiotic acceptors affected by GST include nitrogen halogen compounds, organophosphates, and polycyclic aromatic hydrocarbons. Xenobiotics are oxygenated by this enzyme system, the next mechanism of oxygenated products is more oxygenation, and these products become more easily soluble in water. In this study, Glutathione S-Transferase was detected in the liver tissue of Spermophilus xanthoprymnus and Meriones tristrami and its characteristic features were determined. For this purpose, the animals were anesthetized with sodium pentobarbital and their liver tissues were harvested. After necessary preparations were completed, the samples were analyzed by using immunohistochemical staining method and the expressions of GST isozymes were determined. As a result, glutathione s-transferase-alpha and glutathione s-transferase-pi expression levels were found to differ in Spermophilus xanthoprymnus and Meriones tristrami samples obtained from different localities of Kırıkkale province. Differences in GST enzyme expression in these species indicate that both species differ in their detoxification capacity and response to xenobiotics.
Şerbetçi Otunun (Humulus lupulus L.) Silaj Verimi ve Kalitesi
Authors: KAYMAZ Zübeyde , GÜLÜMSER Erdem
Published: December 2023

Şerbetçi otu (Humulus lupulus L.) önemli miktarda polifenol, ham protein ve ham kül içerir ve hayvanlar tarafından kolayca sindirilebilir. Bu özelliklerinden dolayı hayvan yanında hayvansal ürünlerin verim ve kalitesine katkı sağlar. Ayrıca şerbetçi otu içermiş olduğu fenolik bileşiklerin sayesinde silajda fermantasyonu teşvik eder ve silaja aromatik bir tat vererek silajın lezzetliliğini arttırır. Şerbetçiotu Ağustos-Eylül ayları içerisinde hasat edilmektedir. Hasat edilen bitkinin kozası bira yapımında değerlendirilirken, geri kalan kısımları ise genellikle atılmaktadır. Bu çalışmada, şerbetçi otunun silaj verimi ve kalitesinin belirlenmesi amaçlanmıştır. Çalışmada iki çeşit şerbetçi otunun (Brewers Gold ve Aroma) beş farklı yaş grubu (3, 5, 10, 15 ve 20) incelenmiştir. Bitki örnekleri 4 tekerrür olarak 2 kg'lık vakumlu poşetlere sıkıştırılıp, ağızları hava almayacak şekilde kapatılmıştır. Silajlar, 25±2 °C'de laboratuvar koşullarında 45 gün süreyle fermantasyona bırakılmıştır. Örneklerin silaj verimi, kuru madde oranı, pH, fleig puanı, organik asitler (laktik, asetik, oksalik, suksinik, sitrik asit), suda çözünebilir karbonhidrat, ham protein, asit deterjanda çözünmeyen lif (ADF), nötr deterjanda çözünmeyen lif (NDF), potasyum, fosfor, kalsiyum ve magn ezyum içerikleri incelenmiştir. En yüksek silaj verimi 1.73 t da-1 ile Aroma çeşidinin 5 yaş grubunda belirlenmiştir. Silajların ham protein oranı %15.10-20.11arasında değişmiştir. En yüksek fleig puanı her iki çeşidin 5 (sırasıyla 96.64 ve 92.27) ve 20 (sırasıyla 91.42 ve 93.87) yaş gruplarında belirlenmiştir. En yüksek laktik asit içeriği %4.10 ile Brewers Gold çeşidinin 5 yaş grubunda tespit edilmiştir. Silajların besin içerikleri hayvan besleme açısından seviyede olduğu gözlenmiştir. Sonuç olarak, şerbetçi otunun farklı çeşit ve yaşlarından elde edilen silajlarının incelenen özellikler bakımından silo materyali olarak değerlendirilebileceği tespit edilmiştir.
Ankara Kilinde Örselenme Etkisinin ve Derinliğe Bağlı Zemin Özelliklerinin Jeoteknik Arazi ve Laboratuvar Deneylerine Bağlı Olarak İncelenmesi
Authors: Şahin Gökhan , Koçkar Mustafa Kerem
Published: December 2023

Ankara Kilinin aşırı konsolide, aktif, yüksek derecede plastisite ve katı kıvamlılığı gibi karakteristik özelliklerinin bir sonucu olarak, örselenmemiş numune alınabilmesinin zor oluşu, laboratuvar uygulamalarında yapılan çalışmaların güvenilirliğini olumsuz yönde etkilemektedir. Bu araştırma kapsamında, Ankara’nın batısında yer alan kil birimlerinin farklı derinliklerinden alınmış yaklaşık 5500 numunenin, yerinde arazi ve laboratuvar deneylerinden elde edilen sonuçlar kullanılarak derinliğe bağlı zemin karakterizasyonu çalışmaları yapılmış, jeoteknik parametrelerin frekans dağılımları istatistiksel açıdan incelenmiş, parametreler arasında ampirik denklemler geliştirilmiş ve numuneler üzerindeki örselenme etkisi değerlendirilmiştir. Örselenme etkisini sayısal anlamda belirleyebilmek ve zemin parametreleri arasında oluşturulan ilişkilerin doğruluğunu kontrol edebilmek amacıyla laboratuvar deney sonuçları mevcut literatürdeki bulgular ile kıyaslanmıştır. Literatürde benzer yapıya sahip yüksek plastisiteli killer üzerinde yapılan çalışmalar incelenerek örselenmiş-yoğrulmuş ve örselenmemiş numunelerin, drenajsız kayma dayanımı (Cu) ve likidite indeksi (LI) değerleri arasındaki hassasiyet (sensitivite) değişimleri saptanmıştır. Bu çalışmalar göz önüne alınarak, örselenmiş numunelerin tespit edilebilmesine ilişkin bir yaklaşım önerilmiştir. Yöntem, benzer zemin özelliklerine sahip killi zeminlerden elde edilmiş laboratuvar deney sonuçları kullanılarak yapılan doğrulama çalışmaları ile test edilmiştir. Önerilen yöntem dahilinde örselenmiş olarak tespit edilen numunelerin veri setinden çıkartılması sonucunda, literatürde ve çalışma kapsamında drenajsız kayma dayanımının tahmin edilebilmesine yönelik geliştirilmiş olan ampirik denklemlerin tahmin başarılarında yüksek oranlarda artışlar gözlemlenmiştir.
Identidad y poder: el exilio republicano español en Puerto Rico y el proyecto del nacionalismo cultural muñocista
Authors: Avilés Ortiz Iliaris A.
Published: December 2023

El presente artículo examina la acogida de los exiliados españoles de 1939 en la Universidad de Puerto Rico y cómo estos ayudaron a perfilar el proyecto político del gobernador Luis Muñoz Marín mediante la consolidación de un nacionalismo cultural basado en la identificación con las raíces hispanas irradiado desde el centro docente. Para probarlo, citaremos material de archivo, así como discursos y periódicos de la época.
El exilio en el Reino Unido: ideas sobre España y Europa de Arturo Barea, José Castillejo, Alberto Jiménez Fraud y Salvador de Madariaga (1936-1951)
Authors: Roberts Stephen
Published: December 2023

El exilio en el Reino Unido sigue siendo relativamente desconocido en contraste con el de Francia, México o Argentina, y sin embargo un importante número de figuras destacadas de la vida política, cultural e intelectual española acabaría refugiándose en las islas británicas. Este artículo se centrará, primeramente, en la identificación de estas figuras y de las razones por las cuales eligieron al Reino Unido como destino y, en segundo lugar, se realizará un breve análisis de la evolución a lo largo de la primera etapa de exilio (1936/1939-1951) de las ideas sobre España y Europa de cuatro figuras clave: Arturo Barea, José Castillejo, Alberto Jiménez Fraud y Salvador de Madariaga.
Exercising sheep as a preclinical model for musculoskeletal research
Authors: Vergara-Hernandez Fernando B. , Nielsen Brian D. , Panek Char L. , Robison Cara I. , Colbath Aimee C.
Published: December 2023

OBJECTIVE

To establish an orthopedic, preclinical, ovine model of controlled exercise using an equine walker.

ANIMALS

20 Dorset-Polypay sheep.

PROCEDURES

Sheep underwent 11 weeks of exercise, 4 days per week. Exercise duration and intensity increased until sheep performed 25 minutes at 1.3 m/s and 5 min at 2.0 m/s. Physical/lameness examinations were conducted every 14 days. Blood was collected every 28 days for analysis of serum bone biomarkers (SBB): bone alkaline phosphatase (BALP), procollagen type I amino-terminal propeptide (PINP), carboxy-telopeptide of type I collagen cross-links (CTX-I), tartrate-resistant acid phosphatase 5b (TRAP5b), and receptor activator of nuclear factor-kβ ligand (RANKL).

RESULTS

Sheep adapted easily to group exercise. Animals grew taller (P = .006) but had a 4% weight loss (P = .003). RANKL was reduced on days 28 and 84 compared to day 56 (P < .05), CTX-1 was reduced on days 28 and 84 compared to days 0 and 56 (P < .05), and TRAP5b was greater on day 28 compared to day 0 (P = .009). BALP and PINP did not change.

CLINICAL RELEVANCE

The described preclinical model of exercising sheep has distinct advantages including ease of handling, an established lameness scale, commercially available ovine SBB assays, and the ability to alter footing characteristics and complete circular exercise. Decreasing CTX-I and RANKL with no change in BALP and PINP suggests reduced bone resorption over the study period. Future studies may include a sedentary group or utilize adult animals to alleviate any influence of growth on SBB.
What Does a Modern Coach Need to Become a Master in Dialogue with a Player?
Authors: Kuk Anna , Derbich Jolanta
Published: December 2023

The aim of the research was to discover students’ opinions on the characteristics and qualities of a coach that, in their opinion, determine the structure of a relationship based on dialogue in the process of sports training. A diagnostic survey was used for the research by asking the respondents an open-ended question: „What do you expect from a coach who you would consider to be a master in dialogue with an athlete?”. The study involved 103 students of the Józef Piłsudski University of Physical Education in Warsaw studying in the first year of full-time studies, majoring in sport. There were 80 men (77.7%) and 23 women (22.3%) in the study group. The average age of the respondents was 19.3 years. 76.3% of the students surveyed stated that they do sports. An analysis of the students’ statements was conducted in relation to the normative model of the personality of a physical culture specialist (Hodan & Żukowska 1996), which distinguishes three dimensions of this profession: specialist, pedagogue and human being. The analysis of the statements clearly indicates that, in their opinion, in order for a coach to become a master in dialogue with an athlete, he or she must strive to develop his or her competences, which are defined by all three dimensions indicated above.
Understanding the roles of the microbiome in autoimmune rheumatic diseases
Authors: Amarnani Abhimanyu , Silverman Gregg J.
Published: December 2023

The gut microbiome represents a potential promising therapeutic target for autoimmune diseases. This review summarizes the current knowledge on the links between the gut microbiome and several autoimmune rheumatic diseases including rheumatoid arthritis (RA), systemic lupus erythematosus (SLE) spondyloarthropathies (SpA), Sjogren’s syndrome (SS), and systemic sclerosis (SSc). Evidence from studies of RA and SLE patients suggests that alterations in the gut microbiome composition and function contribute to disease development and progression through increased gut permeability, with microbes and microbial metabolites driving an excessive systemic activation of the immune system. Also, there is growing evidence that gut dysbiosis and subsequent immune cell activation may contribute to disease pathogenesis in SpA and SS. For SSc, there are fewer, but these are still informative, reports on alterations in the gut microbiome. In general, the complex interplay between the microbiome and the immune system is still not fully understood. Here we discuss the current knowledge of the link between the gut microbiome and autoimmune rheumatic diseases, highlighting potentially fertile areas for future research and make considerations on the potential benefits of strategies that restore gut microbiome homeostasis.
Identification and functional prediction of long non-coding RNA and mRNA related to connective tissue disease-associated interstitial lung diseases
Authors: Dai Fei , He Yixi , Lei Tianyi , Jiang Yi , Zhang Quanbo , Qing Yufeng
Published: December 2023

Objective

Recently, the role of long non-coding RNA (lncRNA) in rheumatic immune diseases has attracted widespread attention. However, knowledge of lncRNA in connective tissue disease-associated interstitial lung disease (CTD-ILD) is limited. This study explored the expression profile and possible mechanisms of lncRNA and mRNA in peripheral blood mononuclear cells (PBMCs) of CTD-ILD patients, especially systemic sclerosis (SSc)-ILD and rheumatoid arthritis (RA)-ILD.

Methods

LncRNA microarray analysis identified 240 diferentially expressed lncRNAs and 218 diferentially expressed mRNA in the CTD-ILD group and the connective tissue disease without associated interstitial lung disease (CTD-NILD) group. The bioinformatics analysis of diferential genes has identified several important biological processes and signal pathways, including nuclear factor kappa B (NF-kappa B) signaling pathway, interleukin 17 (IL-17) signaling pathway, B cell receptor signaling pathway. Relative expression levels of five diferentially expressed lncRNAs and one mRNA in 120 SSc and RA patients with or without ILD were detected by quantitative reverse-transcription (PCR).

Results

The ENST00000604692 expression level was significantly higher in the ILD than the without interstitial lung disease (NILD) group; T311354 and arginase-1 were significantly higher in SSc than RA group.

Conclusion

These data suggest that the specific profile of lncRNA in PBMCs of CTD-ILD patients and the potential signal pathways related to the pathogenesis of CTD-ILD, which may provide newfound insights for the diagnosis and treatment of CTD-ILD patients.
Implementation and Analysis of a Digital Twin for Propylene Glycol Production: Dynamic Simulation and Process Statistical Control
Authors: Do Rêgo Gabriela Gonçalves Monteiro , Carneiro Francisco Lucas de Lima , Pereira Juliana Rosa Leite Araújo , Pereira Micael , Pereria Neto Antonio Tavernard , Da Silva Júnior Heleno Bispo
Published: December 2023

Purpose: Development of a dynamic simulation and analysis system for Propylene Glycol production through the hydrolysis of Propylene Oxide, utilizing market-available tools including a Digital Twin developed in the Unisim/Honeywell Simulation integrated to the PI System AVEVA/OSIsoft. This system aims to provide a realistic industrial environment for subsequent analysis and statical quality control.
 
Theoretical framework: The manufacturing of Propylene Glycol involves complex reactive systems that require precise control and optimization. The integration of advanced simulation tools and statistical control charts, such as Shewhart Control Charts, is pivotal in monitoring and enhancing the quality of the process. This approach addresses the need for efficient process management in the chemical industry.
 
Method/design/approach: The project employs a decoupled simulation structure, where the reactive system and the statistical control system operate simultaneously, exchanging information through the PI System supervisory software (AVEVA/OSIsoft) and a Python programming environment. The implementation of Shewhart Control Charts within the simulation provides real-time process quality monitoring.
 
Results and conclusion: The outcomes demonstrate the feasibility of using a combination of software tools for daily industrial event simulation, as well as for training and acclimatizing engineers and operators. The analysis of statistical control charts allows for the detection of special cause variations, offering valuable insights for efficient process intervention, thereby enhancing the quality of both the process and the final product.
 
Research implications: This study contributes to a deeper understanding of reactive systems in chemical engineering and the effective integration of simulation and statistical process control techniques.
 
Originality/value: The development of a simulation framework that combines Digital Twin technology with statistical process control for the efficient and reliable production of Propylene Glycol.
Entrepreneurial Possibilities for Women Residing in the Senador Nilo Coelho Irrigation Project
Authors: Guedes Albertina Marília Alves , Lins Neto Ernani Machado de Freitas , De Melo Rosemary Barbosa
Published: December 2023

Objective: This study’s main objective is to describe the rural contexto of the Senador Nilo Coelho Irrigation Project (PISNC), located in the municipality of Petrolina/PE and to presente entrepreneurial activities that can be deve loped by women who reside in the aforementioned irrigation Project aiming to generate income.
 
Method: Considering that this study concerns a theoretical review research with a descriptive bias na based on a qualitative approach, scientific articles, course completion works, master’s dissertations, doctoral theses and books related to the topic in question available on SciELO were consulted; Scopus, and Science Direct. Technical na statistical reports provided by research institutions and entities involved in the implementation and management of the aforementioned irrigation Project were also consulted.
 
Results and conclusion: The results obtained in the study indicate that some of the types of enterprises that can be carried out by women residing in PISNC are: growing vegetables; cultivation of medicinal, spicy, and/or aromatic plants; production of bread, cakes and sweets; among other activities. Finally, it can be concluded that there are diverse possibilities for women residing in PISNC to plan and develop strategies for entrepreneurial activities aimed at generating income for their families and with low-cost initiatives.
 
Research implications: The research on the development of entrepreneurial activities that can be carried out by women who reside in the Senador Nolo Coelho Irrigation Project concerns a pioneering study in the region that aims to problematize issues related to women with entre pre neurial potential who reside in a rural contexto.
 
Originality/value: It is hoped that this study can contribute to the social, economic and academic spheres regarding the entrepreneurial potential of women residing in rural areas.
Accounting for the formation of a fixed-asset depreciation fund and its transformation into reproducible capital
Authors: ALBOROV Rolan A. , KOZMENKOVA Svetlana V. , MOSUNOVA Ekaterina L.
Published: December 2023

Subject. This article considers the depreciation of fixed assets not only as the distribution and write-off of their cost, but also as the accumulation of funds by systematically including in the cost of production (work performed, services rendered) the amounts of depreciation deductions for these fixed assets.
Objectives. The article aims to develop a methodology for accounting for the creation and use of a depreciation fund as a source of financing for the acquisition (creation) of fixed assets and other non-current assets.
Methods. For the study, we used analysis and synthesis, modeling, systematization, and generalization.
Results. The article covers the organizational and methodological aspects of accounting for the creation and use of the depreciation fund, as well as reproducible capital, which are the source of acquisition (creation) of fixed assets. The article presents the author-developed methodology for accounting for the reflection of transactions on recommended new accounts when creating and using a sinking fund, as well as reproducible capital.
Conclusions and Relevance. The conducted theoretical and applied research, revealing modern problems of accounting for depreciation of the cost of fixed assets, reveals the need to make changes in accounting for the write-off of depreciation of fixed assets and the introduction of a methodology for the creation and use of a depreciation fund and reproducible capital as sources for the formation of fixed assets and other non-current assets in commercial organizations. The results of the study can be applied in the theory and practice of financial accounting and reporting.
Tax information in non-financial corporate reporting
Authors: SAPOZHNIKOVA Natal'ya G. , SERDYUK Vera N. , TKACHEVA Mariya V.
Published: December 2023

Subject. This article deals with the issues of disclosure of sustainable development as a direction of modern corporate non-financial reporting, which provides an assessment of the implementation of the corporation's strategy in terms of economic, environmental and social aspects of activities.
Objectives. The article aims to analyze the current practice of non-financial reporting, identify strengths and weaknesses, and identify aspects of sustainable development for the corporation and stakeholders. The article also aims to develop recommendations and methods for independently conducting the procedure for the formation of non-financial reporting by a corporation, as well as reveal the interaction of elements of reporting in the field of sustainable development with the indicators of consolidated financial statements in various tax jurisdictions, and identify promising areas for the development of the theory and practice of non-financial reporting.
Methods. For the study, we used the methods of detailing, observation, generalization, comparison, classification, grouping, etc.
Results. The article reflects the formation and disclosure of information on taxes paid by corporations in various tax jurisdictions based on GRI standards, which ensures that stakeholders make informed economic decisions. Based on the results of the study, it is proposed to make disclosure in the consolidated financial statements on the basis of information systematized in the proposed format of management reporting Taxation of Corporations in the Reporting Period.
Conclusions and Relevance. Non-financial reporting will improve the transparency of corporate activities, improve stakeholder engagement, and broaden the information base for investment decision-making and corporate social responsibility assessment. The results of the research can be used in the practical activities of corporations when disclosing tax strategies and taxes paid by corporations in various tax jurisdictions in non-financial reporting.
Trends in population mobility in the constituent entities of the Central Federal District
Authors: GULYAEVA Tat'yana I. , TAKMAKOVA Elena V. , SAVKIN Vladimir I. , SIDORENKO Ol'ga V.
Published: December 2023

Subject. This article discusses the problems of employment, migration policy of Russia and spatial development of the country.
Objectives. The article aims to analyze the processes of displacement of the urban and rural population of the Orel Oblast and the Central Federal District, as well as rank the regions of the Central Federal District by level of economic development.
Methods. For the study, we used a statistical analysis.
Results. Based on the analysis of the absolute indicators of migration of the urban and rural population of the region, the article determines the factors of population decline in the Orel Oblast and the direction of people's movement.
Conclusions. State migration policy should be aimed at reducing interregional migration. This goal can be achieved by reducing the differentiation of regions according to the level of socio-economic development.