bluuebunny/crossref_metadata_2025 huggingface dataset:
Изучение образования 7Ве из ядер кислорода тормозными фотонами при Eγmax = 40 и 70 МэВ
Authors:   Национальная научная лаборатория им. А.И. Алиханяна, Ереван, Армения, Алексанян A. Ю. , Амирханян С. М. ,   Национальная научная лаборатория им. А.И. Алиханяна, Ереван, Армения, Гулканян Г. Р. ,   Национальная научная лаборатория им. А.И. Алиханяна, Ереван, Армения, Котанджян Т. В. ,   Национальная научная лаборатория им. А.И. Алиханяна, Ереван, Армения, Погосов В. С. ,   Национальная научная лаборатория им. А.И. Алиханяна, Ереван, Армения, Погосян Л. А. ,   Национальная научная лаборатория им. А.И. Алиханяна, Ереван, Армения
Published: May 2022

На линейном ускорителе электронов ННЛА (ЕрФИ) при граничных энергиях тормозных фотонов Eγ max = 40 и 70 МэВ методом наведенной активности исследован инклюзивный процесс 16O(γ, X)7Be фотообразования изотопа 7Ве из ядер кислорода. Этот процесс в околопороговой области энергий Eγ < 40 МэВ впервые наблюден в данной работе благодаря низкофоновым условиям в подземной лаборатории ННЛА, где проводились спектроскопические измерения. Измерены усредненное по спектру тормозных фотонов сечение и сечение на один эквивалентный фотон. Получены также оценки для интегрального сечения этого процесса. Проведено сравнение измеренных сечений с имеющимися экспериментальными данными и с предсказаниями моделей TALYS1.9, GEANT4 и FLUKA. Показано, что предсказания TALYS и GEANT4 сильно занижены (особенно при Eγ max = 40 МэВ) по сравнению с нашими данными, что связано с сильной недо- оценкой в модельных расчетах роли двух основных околопороговых каналов ре-акций: канала 16O(γ, 9Be)7Be, протекающего через механизм двухчастичного фотоделения, и канала расщепления 16O(γ, n+α+α)7Be. Предсказания же FLUKA качественно сопоставимы с экспериментальными данными при Eγ < 40 МэВ и Eγ = (50–60) МэВ, однако сильно превышают их в области энергий Eγ = (40–50) МэВ, причем это превышение практически полностью обусловлено завышенным вкладом сечения реакции расщепления 16O(γ,n+α+α)7B. Полученные данные могут оказаться полезными при попытках усовершенствования тео- ретических моделей ядерных реакций, при изучении радиоизотопного содержания земной атмосферы, а также представлять интерес в связи с так называемой «проблемой первичного лития».
Гибкий SnO2/МСУНТ сенсор для обнаружения низких концентраций паров перекиси водорода
Authors:   Ереванский государственный университет, Ереван, Армения, Алексанян М. С. , Саюнц А. Г. , Шахатуни Г. А. , Симонян З. Г. , Арутюнян В. М. , Шахназарян Г. Э.
Published: May 2022

Изготовлены гибкие газовые сенсоры на основе структуры SnO2/МСУНТ (многостенные углеродные нанотрубки). Представлены результаты исследований газочувствительных характеристик изготовленного SnO2/МСУНТ сенсора под воздействием паров перекиси водорода при различных рабочих температурах. Измерена толщина чувствительного слоя сенсора, составляющая ~75 нм. Исследуемый сенсор обнаруживал чувствительность к парам перекиси водорода уже при комнатной температуре. Сопротивление чувствительного слоя увеличивается более чем в 22 раза под воздействием паров перекиси водорода с концентрацией 4.4 ppm при рабочей температуре 25С. Максимальное значение чувствительности к указанной концентрации паров перекиси водорода наблюдалось при рабочей температуре 75С, при которой было зафиксировано увеличение сопротивления сенсора в ~50 раз.
Laboratory investigation on thermal properties of recycled polyvinyl butyral
Authors:   Department of Industrial Engineering and Informatics, Technical University of Košice, Faculty of Manufacturing Technologies with a seat in Prešov, Bayerova 1, 08001 Prešov, Slovakia, Knapčíková Lucia
Published: May 2022

Nowadays, the use of secondary raw materials in the manufacturing process is a priority. With this it can be minimized entry investment and can be almost always succeeds as a perfectly substituting primary raw material. The use of polyvinyl butyral is large, and its advantage is a direct application to practice. The aim of this paper is thermal characterization of recycled polyvinyl butyral by differential scanning calorimetry. Using this analysis it was obtained results for Tg a Tm for a tested material. Recycled polyvinyl butyral is characterized by very good elasticity, adhesion to various surfaces, good water resistance, and high compatibility with other polymers and by good processing possibilities and possibility for application in many industries.
Aspects of Determination of Convective Coefficients
Authors:   Department of Process Technique, Technical University of Košice, Faculty of Manufacturing Technologies with a seat in Prešov, Štúrova 31, 080 01 Prešov, Slovak republic, Čorný Ivan
Published: May 2022

The paper deals with selected aspects in the determination of convective coefficients and the formation of air convection models on solid surfaces. The goal is to assess the suitability of individual approaches for application in specific situations, considering that convective heat transfer coefficients have a significant impact on the resulting accuracy of the facilities/process design. Convection is a dynamic phenomenon, its exact physical description is complex, convection coefficients cannot be measured directly. Correct determination of convective coefficients is therefore very important in various areas where thermal energy is transmitted in this way. The paper gives an overview of selected aspects of various methods for determining convective heat transfer parameters.
Non Traditional Energy of Zeolites and Environmental Protection
Authors:   Department of Process Technique, Technical University of Košice, Faculty of Manufacturing Technologies with a seat in Prešov, Štúrova 31, 080 01 Prešov, Slovak republic, Pandová Iveta
Published: May 2022

Sorption as a separation method is becoming an important method in progressive production developing of green energy and of intelligent products of the new generation. It is also important for the treatment of drinking and waste water. The gradual development and improvement of sorbent preparation technology progressively enhances their quality, in sorption capacity, specific surface, abrasion resistance, regenerative capacity or selectivity in relation to certain types of contaminants. Among the most important usable sorbents are also the zeolites , which are also used for the water purification. The article contains the results of measurements and monitored parameters of ferric cations sorption from the aquatic environment using natural zeolite clinoptilolite.
Current Trends of Increasing Efficiency of Equipment Operating on the Basis of Cogeneration with Regard to Energy Balance
Authors:   Department of Process Technique, Technical University of Košice, Faculty of Manufacturing Technologies with a seat in Prešov, Bayerova 1, 080 01 Prešov, Slovak Republic, Abraham Milan , Váhovský Jakub , Fedák Marcel
Published: May 2022

The evaluation of the operating characteristics of the plant has a number of types depending on the parameters monitored. Part of the present paper is devoted to the creating of a model of a cogeneration unit with a full flue gas path allowing monitoring in relation to the production of pollutants. Priority is given to the contribution that the activities of the existing facilities if the integration of the new external device to an existing and functioning system for increased efficiency.
Performance of the Adsorptive Solar Refrigerators Based on Composite Adsobents ’Silica Gel – Sodium Sulphate’
Authors: Belyanovskaya Elena , Pustovoy Grigoriy ,   Department of Power Engineering, State Higher Education Institution ‘Ukrainian State University of Chemical Engineering’, Gagarine av. 8, Dnipro, Ukraine, Sergiyenko Yana , Sukhyy Kostyntyn ,   Department of Polymer and Nanocomposites, State Higher Education Institution ‘Ukrainian State University of Chemical Engineering’, Gagarine av. 8, Dnipro, Ukraine, Yerоmin Oleksandr , Prokopenko Elena ,   Department of Ecology, Heat Transfer and Labour Protection, National Metallurgical Academy of Ukraine, Gagarine av. 4, Dnipro, Ukraine, Gubinskyi Mikhailo ,   Department of industrial power system, National Metallurgical Academy of Ukraine, Gagarine av. 4, Dnipro, Ukraine, Kizek Ján ,   Technical university of Košice, Faculty of Materials, Metallurgy and Recycling, Institute of Metallurgy, Letná 9, 042 00 Košice, Slovak Republic
Published: May 2022

The performance of adsorptive solar refrigerators based on composite adsorbents ‘silica gel - sodium sulphate’ is studied. An optimum composition of adsorbent ’silica gel – sodium sulphate’ is suggested to be of 20 % silica gel and 80 % sodium sulphate. The basic factors affected the net coefficient of energy performance of the adsorptive solar refrigerator were stated. Net coefficients of performance of solar adsorptive refrigerator based on composite ‘silica gel – sodium sulphate’ are stated to change from 0.25 to 0.34 during operating period. Utilization of the adsorption heat is suggested to warm the heat carrier which applied to heat adsorbent during regeneration.
Calculation of Measurement Errors in Research of Adhesion of Scale to the Steel Substrates for Cold Specimens
Authors:   Department of Production Management, Czestochowa University of Technology, Faculty of Production Engineering and Materials Technology University, 42-200 Częstochowa, Al. Armii Krajowej 19, Poland, Boryca Jarosław , Wyleciał Tomasz
Published: May 2022

In experimental research, determining the potential measurement errors is an extremely important element. Also, the scale adhesion tests require such calculations. The paper presents the results of the scale adhesion tests for specific thermochemical parameters using the cold samples method. The calculation scheme and results of calculating measurement errors were also demonstrated.
Life Cycle of Selected Package Waste
Authors:   Department of Industrial Furnaces and Environmental Protection, Institute of Production Management, Faculty of Production Engineering and Materials Technology, Czestochowa University of Technology, 19 Armii Krajowej Ave., 42- 201 Czestochowa, Poland, Cierpiał Kamila , Bala-Litwiniak Agnieszka
Published: May 2022

One of the main priorities of the EU is the rational management of packaging as part of sustainable development. The Tetra pak analyzed in this work is a popular packaging material that is used to pack liquid food, i.e. juices, milk, etc. The Tetra pak is a multilayer material consisting of several layers, bonded under the influence of temperature, without the addition of glue. These packaging are disposable, and because it is a waste that is difficult to naturally biodegrade, it is a serious problem and a threat to the environment. Due to the growing public awareness and restrictive legal conditions in the field of waste management and related environmental protection, the interest and importance of methods assessing the impact of products' life cycle on the natural environment and the human body is increasing. This assessment covers the path from obtaining raw materials to the management of waste that arose from its use. One of such methods is the management of the Life Cycle Assessment (LCA). The article presents the analysis of the life cycle of selected packaging waste, the course of the process of formation and recycling, including multi-material packaging, Tetra pak type. In addition, possibilities of the utilisation of Tetra pak in the pyrolysis process are discussed. The basic physicochemical properties of the analysed waste were presented, as well as the calorific value of the resulting pyrolysis gas was determined. The obtained research shows that the use of pyrolysis process for the utilisation of Tetra pak allows their mass to be reduced to 72% relative to their original weight.
The Role of Evaporation in the Drying of a Soil Profile
Authors:   Department of subsurface water hydrology, Institute of Hydrology, Slovak Academy of Sciences SAV, Dúbravská cesta 9, 841 04 Bratislava, Slovak Republic, Gomboš Milan , Kandra Branislav , Tall Andrej , Pavelková Dana
Published: May 2022

In general, soil is defined as a top, weathered layer of the Earth crust, which is suitable for plant growth. In the system soil - plants – atmosphere, mass and energy is transformed into biomass. This transformation is enabled by photosynthesis and photosynthesis occurs only if there is a water flow between soil, plants and atmosphere. The process of water transfer from soil, through soil surface and plant cover is called evapotranspiration. Among the most important elements of the hydrological cycle are rainfall and water evaporation. The contribution aims at quantifying the role of evaporation during the process of soil profile drying. This contribution examines the impact of evaporation deficiency, which is the difference between potential and actual evapotranspiration, on the drying of a soil profile. Drying process is quantified by analysing the changes of soil water storage with regard to the point of decreased availability. The analysis was based on the numerical experiment via the mathematical model “GLOBAL”. Before the numerical experiment was conducted, the model had been verified by comparing the calculated and the measured values of soil water storage in the investigated area in a soil profile up to the depth of 0.8 m. The experiment outcome is the analysis and the quantification of the impact of evaporation deficiency on soil profile drying.
Natural Gas Leak Detection and Quantification in the Gas Industry
Authors:   Eustream, a.s., Votrubova 11/a, 821 09 Bratislava, Slovakia, Šucha František , Peťková Viera
Published: May 2022

One of the basic goals of Eustream is environmental protection Methane emissions are classified according to their origin in three different types: Fugitive emissions, Vented emissions, Incomplete combustion emissions. Searching for leaks during transmission and gas distribution is an important diagnostic activity. Based on the results diagnostic (detection and quantification) the company Eustream prioritizes maintenance activities to eliminate the identified defects. This approach both increases the safety of the operational facilities and decreases losses due to by leaks.
Possibility Analysis of Pyrolysis Gas for Firing Pusher Furnace Heating
Authors:   Faculty of Production Engineering and Materials Technology, Czestochowa University of Technology, 19 Armii Krajowej Ave., 42-200, Czestochowa, Poland, Skrzyniarz Magdalena , Zajemska Monika , Rajca Przemysła
Published: May 2022

The article compares the possibilities of using natural gas, coke oven gas and gas from the pyrolysis of municipal solid waste RDF (refuse derived fuel) for pusher furnace heating at the department of the rolling mill of one of the national steel mills. Taking into account the high calorific value of the pyrolysis gas, an economic assessment of the above-mentioned venture was made, with particular emphasis on the benefits associated with its use in the metallurgical industry. The analysis takes into account the prices prevailing on the market in 2019.
Implicit and Explicit Attitudes Towards Male Looking Females and Female Looking Males: Evidence from China
Authors: Yu Mingzhe
Published: May 2022

In many reports, it is not difficult to see that some beautiful and feminine boys have received a lot of criticism from society. We investigated whether people’s attitude is biased against males wearing female-type and females wearing male-type. Thirty-five adults were included and measured their implicit and explicit attitudes. In the implicit test, we find that people tend to use less time and make fewer mistakes to associate the female wearing male-type with positive words and the male wearing female-type with negative words. Meanwhile, in the explicit survey, the data displays that Chinese people prefer females wearing male-type rather than males wearing female-type. This study explores people's attitudes towards others' dress and provides a new connection between positive and negative views and between female cross-gender wearers and male cross-gender wearers.
The Application of Traditional Chinese Tattoo Patterns in Modern Packaging Design
Authors: Peng Yizhe
Published: May 2022

With the progress of the times and the development of the economy, people's spiritual culture has also developed and their aesthetic awareness has reached a new height. For the millennial generation, most people no longer have a prejudiced attitude towards people with tattoos, and some even want to have their own tattoos. These days tattoos speak to the individuality and beliefs of a new generation of young people, using their skin as a vehicle to leave a lasting memory in the form of a needle and ink combination, but for those who prefer it but cannot get a tattoo, they often opt for tattoo stickers instead. Inspired by traditional tattoo elements, this paper takes the application of traditional Chinese tattoo motifs in modern packaging design as its inspiration, categorising and outlining traditional tattoo motifs, as well as describing the artistic characteristics of tattoo motifs, and then applying these tattoo motifs to modern packaging design respectively. Modern packaging design is an important part of modern design and is more decorative in design, generally using bright colours and eye-catching text. The integration of traditional tattoo art and packaging design not only breaks through the tattoo stereotype at the same time, but also innovates the expression of modern packaging design, enriching the decorative nature of packaging design while inheriting the tattoo culture.
Application and Value of Hand-painted Illustration in Food Packaging Design
Authors: Feng Yuan
Published: May 2022

With the continuous development and progress of the times, Hand-painted illustrations are more and more commercialized, and packaging design is also one of the most widely used. For the most abundant types of food packaging, its design is emerging one after another. Based on this background, this paper studies the application of Hand-painted illustration in food packaging design, and explores the diversity of Hand-painted illustration design in food packaging. Through the rich content and unique artistic forms of Hand-painted illustration, combined with the specific analysis of the existing food packaging in the market and the comprehensive study of the aesthetics of Hand-painted illustration packaging, it is concluded that Hand-painted illustration can not only enrich the visual form of food packaging, but also promote the sales of goods while improving the aesthetic demand and cultural connotation of goods. At the same time, it also demonstrates the necessity and feasibility of Hand-painted illustration in food packaging design.
Design and Application of Splicing Patterns based on Rotary Screen Printing in Modern Home Textiles
Authors: Hu Lulu
Published: May 2022

Patchwork is a very popular classical aestheticism handicraft in the world. Patchwork is an art form developed from patchwork under a certain social economy and cultural background. Patchwork is a modern printing and dyeing of patchwork art. Contemporary form from the perspective of technology. With rotary screen printing as a technical support, the pattern design, textile fabrics and home textiles are organically combined, thus giving birth to a spliced pattern style. This article introduces the application of splicing patterns in the field of modern home textiles to obtain a unique and integrated effect of the finished product appearance. Due to the development of new materials and new technology, splicing design is "intercepting" and "integrating" to inject new vitality into modern home textile design visually. Therefore, this article explores and summarizes the innovative design and application prospects of splicing design in modern home textile design, and guides design thinking and creative methods in practice.
Analysis of the Role of Sound in the Construction of Oriental Aesthetics in the Film "Dwelling in the Fuchun Mountains"
Authors: You Qingqing
Published: May 2022

"Dwelling in the Fuchun Mountains”, known as Gu Xiaogang's debut film, was screened at the closing ceremony of La Semaine de la critique at the 72nd Cannes International Film Festival and received a lot of attention. Charles Tesson, in the pre-screening introduction, compared the film to Edward Yang's "A Brighter Summer Day" and said it was a "Chinese film like you've never seen before". The film told a story of an elderly mother who unexpectedly experienced a stroke and lost her mind on her birthday party, leaving four families to face the test of love and reality. From a quiet daily scene, the film contained so considerable information including the splendid land, dilemma and changes of time, reflecting the authenticity of the life in China in contemporary time. Inspired by the famous painting "Dwelling in the Fuchun Mountains", the film narrated the story in a chronological order of four seasons and merged the traditional Chinese paintings' concept with the light and shadow. The movie is the modern version of the painting's landscape brought to life, where the changing seasons are interwoven with human lives. The whole film presents real Chinese family relationship with the help of scrolling picture and changing scenes around based on the cavalier perspective theory in Chinese painting. The vicissitudes of life and all the odds and ends are indeed poetry depicting human life in an extraordinary period where a nobody can do nothing but sigh after having been through a lot. The sound, acting as an important component of audio-visual language, contributes a lot to the oriental aesthetics with its unique characteristics.
The Loss of Reflection: The Distortion and Modern Enlightenment of Stevens’ Self-analysis in the Remains of the Day
Authors: Jin Yuqing
Published: May 2022

The psychological crisis of Stevens, the main character in Kazuo Ishiguro's novel The Remains of the Day, is rooted in the loss of self-will. Reflection is a kind of Self-analysis, but the method Stevens uses to alleviate his psychological problem is a distorted reflection mechanism. The accumulation of multiple ineffective reflections and the stimulation of a small number of effective reflections eventually lead to a highly subversive and effective reflection in terms of psychology and values. The paper aims to analyze the loss of Stevens' self-will from the perspective of Self-analysis distortion, based on which it tries to explore the relationship between the modern reflection and life fulfillment.
Evaluation on the Efficiency of Various Investments in Promoting Rural Revitalization in 16 Cities of Anhui Province based on DEA
Authors: Liang Juntai
Published: May 2022

Under the national strategic background of regional integration development in the Yangtze River Delta, Anhui Province, as a major agricultural province, will continue to implement the Rural Revitalization Strategy. Whether it is the implementation of the Rural Revitalization Strategy or the conclusion of targeted poverty alleviation, sufficient funds are needed. This paper empirically analyzes the efficiency level of different types of investment and financing in Anhui Province, so as to put forward suggestions for Promoting Rural Revitalization and effectively improving farmers' per capita disposable income, which is of great significance to the development of rural economy in Anhui Province.
Study on the Protection of Personality Right of Sound Interests in the Era of Artificial Intelligence
Authors: Gu Liangqian
Published: May 2022

With the rapid development of voice technology in the era of artificial intelligence, voice, as a unique symbol of natural person, has become increasingly prominent in its spiritual and property interests. The promulgation of the civil Code, so that the protection of voice interests has clear provisions, but only by reference to the application of portrait rights. On the basis of practical and academic research and in combination with the characteristics of sound infringement in the era of artificial intelligence, this paper analyzes the shortcomings of keeping sound interests in reference to portrait rights, explores the specific system design of incorporating sound interests into personality rights, and provides suggestions for the independent protection of sound interests.
Research on Green Technology Innovation and High-quality Development of Enterprises with Government Support
Authors: Lin Jiaxin , Liu Huaizhi , Zheng Leyan , Wang Haoyu , Zhang Zhiwei , Zhao Yan
Published: May 2022

Green technology is a contemporary new technology application management system that matches ecological environmental protection, and is an independent innovation of technical products and management models. At present, the green transformation and high-quality development of enterprises are highly valued by the national government.The government provides assistance to enterprises from various aspects such as cash, tax incentives, and environmental protection investment. The assistance of relevant government departments helps to send "good signals" to the society of the times , attracting a large number of enterprises to carry out green technology innovation. The support behavior of relevant government departments can also alleviate the financing difficulties of enterprises, reduce the negative impact of financing constraints on research and development costs, promote green technology research and development innovation of enterprises, and promote high-quality economic development. This paper will illustrate the role of government support in green innovation and high-quality development of enterprises from various aspects, including national policy systems, theoretical analysis of relevant green innovation, and feasibility suggestions.
Analysis on the Path for Enterprises to Improve ESG under the Background of Digital Economy
Authors: Xu Ziyang , Wang Zhihong , Su Yake
Published: May 2022

As an important development strategy in China, digital economy has new kinetic energy to accelerate economic operation. Using digital economy to promote the development of ESG of Chinese enterprises has great potential. Facing many problems in the current development of enterprise ESG, such as high disclosure cost, lack of independent disclosure awareness and ability, imperfect mechanism and relevant policies, imperfect localization evaluation system and so on. We can improve the overall ESG disclosure level of enterprises by using digital technology to strengthen publicity, establish a systematic disclosure system and improve the disclosure system.
Research and Analysis of Rural Tourism Apps under the Background of the Internet
Authors: Li Na
Published: May 2022

In recent years, the development of rural tourism in my country has been greatly improved. This is because in the context of building a moderately prosperous society in an all-round way, science and technology have promoted the development of productive forces. People's leisure time is constantly increasing. At present, China's working class enjoys 114 days of holidays throughout the year, which means that Chinese citizens have more opportunities to travel. At the same time, some domestic scholars have proposed that China has entered the era of dual-health tourism, that is, well-off and healthy. In the well-off era, people pay more attention to the issue of healthy tourism, and health has become one of the main motivations for modern people's tourism activities.Leisure and health are closely related. Modern people's understanding of health is no longer limited to physical skills and health. Physical fitness, energy level, but also emotional health. Mental, health, mental health and social health and other health indicators, people can achieve the purpose of resting their minds and bodies in the process of leisure, relaxing their minds and keeping their bodies healthy. This improvement of health awareness is embodied in the fact that tourists expect to get physical and mental pleasure through participating in tourism activities, and they also put forward higher-level requirements for tourism environment, tourism activities, and tourism services, and rural tourism, as a kind of modern leisure tourism It is an important form that can meet tourists' needs for various functions such as pleasure, recreation, and fitness by taking short-term holidays. It is also the needs of the majority of tourists that stimulates the rapid development of China's rural tourism economy.
Review and Improvement of Consumer Rights Protection under the WeChat Business Model
Authors: Zhan Xiaoxiao
Published: May 2022

Wechat business is a model in the development of network economy. It has the characteristics of fast information dissemination and simple business model. As an emerging group of online sellers, it has almost no application to the rule of Seven-day unreasonable return and exchange. With the expansion of the influence of wechat merchants, the lack of application of this rule has greatly infringed on the rights and interests of consumers. To promote the standardized development of Seven-day unreasonable return of wechat merchants, it is necessary to improve the law on the definition of wechat subject behavior, improve the supervision system of wechat registration, and build a wechat credit evaluation and dispute resolution mechanism. Starting from the phenomenon of system establishment, from the perspective of law and system, improve the means and methods of standardizing the business behavior of wechat merchants, in order to solve the infringement of consumers' rights and interests caused by the Seven-day unreasonable return system of wechat merchants at this stage, and promote the prosperity and development of wechat merchants and other network economic behaviors in China.
A Brief Discussion on the Key Points of Enterprise Income Tax Audit
Authors: Yang Ruotong , Wang Xueying , Zhang Huiling
Published: May 2022

Based on the analysis of the main factors affecting the annual income audit fee payable by the enterprise, this paper proposes several key audit matters for the key audit standards and considerations for the relevant enterprise income tax, and the key audit of the accounting of the relevant enterprise income tax expenses. In the key audit of the existing enterprise income tax, the following key audit matters are mainly considered: first, focus on reviewing whether the tax revenue, cost, expense and accounting method of the existing enterprise are accurate, second, focus on reviewing whether the tax adjustment policy of the income of the existing taxpaying enterprise is correct, and third, from the perspective of the national tax policy, whether the tax payment of the enterprise under review fully meets the preferential conditions of the national tax policy, on the basis of this key point, Several audit focus issues on corporate income tax accounting under the new National Tax Accounting Standards were raised.
Study on the Teaching Reform of Integrating Moral Education into Course "Advanced English"
Authors: Zou Liwei
Published: May 2022

Starting with the exploration and elaboration of the relevant concepts of "curriculum ethical and political guidance", this study investigates how to integrate the concepts into the teaching of the course "Advanced English" by analyzing the teaching status and existing problems, and proposes that the moral education can be carried out from the four aspects of improving teachers’ ethical literacy, refining ethical and political element, developing educational resources, and designing relevant teaching activities in order to integrate the training of language skills with moral guidance.
Research on the Mechanism of Blockchain Technology Investment's Impact on Audit Fees
Authors: Zhang Shubo , Zhang Chunqiang , Lu Pengyu
Published: May 2022

This paper selects the financial data of China's A-share listed companies from 2016 to 2020, and analyzes the impact of blockchain technology investment on company audit expenses. The results show that there is a significant positive correlation between the blockchain technology investment and the company's audit expenses, that is, the more the company invests in blockchain technology, the higher the audit expenses will be. This is because the application of blockchain technology in listed companies will make auditors face higher risk of significant misstatement and audit risks, and then increase the related audit procedures, thus increasing the audit expenses. Conclusion The above results are still valid after robustness test and endogenous treatment. In this paper, the research on blockchain technology investment from the perspective of audit fees will help the theoretical circle to fully understand the potential effects of blockchain technology investment on social and economic development.
Analysis of the Impact of Digital Finance Development on Household Consumption of Urban and Rural Residents in China
Authors: Huang Yanjiao , Xu Tao , Yin Yan , Zhou Zejiong
Published: May 2022

In recent years, China's digital finance has developed rapidly, profoundly changing the way residents live and consume. Especially in the context of China's Urban-rural dual economic structure, the impact of digital finance development on urban and rural household consumption is significantly different. The dual structure of urban and rural areas and the development model of financial efficiency and fairness have led to the imbalance between urban and rural development in China's financial system. Many economically backward rural areas have lagged behind in financial development. Digital finance has expanded the coverage and service scope of Inclusive Finance, and changed people's lifestyle and consumption habits. Realize the docking of consumption willingness and consumption capacity. Narrow the gap between urban and rural consumption. The study shows that the development of digital finance has significantly increased the consumption level of urban and rural households, but overall the impact on the consumption of urban households has been greater. Specifically, the depth of use of digital finance has a greater impact on the household consumption of urban residents, and the breadth and degree of digital financial coverage have a greater impact on the consumption of rural households. Further research found that there are differences in the impact mechanism of digital financial development on household consumption of urban residents and rural residents: The development of digital finance mainly promotes the consumption of urban households by increasing residents' incomes and reducing the uncertain risks faced by households, and increases the consumption of rural households by facilitating payment and alleviating liquidity constraints.
A Synopsis of Leucheria (Asteraceae, Nassauvieae), with Notes on the Morphology
Authors: Katinas Liliana , Apodaca María José , Crisci Jorge V.
Published: May 2022

A synopsis of Leucheria Lag. (Asteraceae, Nassauvieae) is presented that adds morphological information about the species and encompasses the taxonomic novelties of the genus (new combinations, new varieties, and new species) established after the last revisionary work in 1976. Because previous work showed that the position of the phyllaries of the involucre, interpreted as paleae, and the life cycle are not good taxonomic characters, a new approach is proposed here for the species distinction. The morphological analysis shows that all but one species (L. floribunda) have plumose pappi with cilia of different lengths, and the surface of the fruits is tuberculate in all species. The type and amount of fruit pubescence are useful in the distinction of some species. As a result of the analysis, the number of species of Leucheria was reduced from 49 to 29. Twenty-seven new lectotypifications (Chabraea barrasiana J. Rémy, Chabraea gayana J. Rémy, Chabraea multifida DC., Chabraea salina J. Rémy, Chabraea salinasi Phil. var. bipinnatifida Phil., Chabraea suaveolens (d’Urv.) DC. var. integrifolia Sch. Bip., Chabraea suaveolens (d’Urv.) DC. var. pinnatifida Sch. Bip., Chabraea viscida Bertero ex Colla, Lasiorrhiza lithospermifolia Poepp. ex Less., Leuceria conyzoides D. Don, Leuceria echioides D. Don, Leuceria fuegina Phil., Leuceria garciana J. Rémy, Leuceria gracilis Albov, Leuceria hieracioides D. Don, Leuceria ibari Phil. var. glandulosa Speg., Leuceria ibari Phil. var. sessiliflora Speg., Leuceria lanata Albov fo. virescens Albov, Leuceria lanata Albov, Leucheria candidissima D. Don, Leucheria coerulescens J. Rémy, Leucheria congesta D. Don, Leucheria floribunda DC., Leucheria rosea Poepp. ex Less., Leucheria runcinata D. Don, Leucheria scrobiculata D. Don, Perdicium suaveolens d’Urv.), five neotypes (Leuceria acanthoides D. Don, Leuceria cinerea D. Don, Leuceria laciniata Hook. & Arn., Leucheria ibari Phil. var. glabrata Speg., Leucheria millefolium Dusén & Skottsb.), seven epitypes (Leuceria divaricata D. Don, Leuceria hoffmannii Dusén, Leuceria lanigera O. Hoffm. ex Dusén, Leuceria meyeniana Walp., Leuceria pulchella D. Don, Leucheria glandulosa D. Don, Trixis senecioides Hook.), 36 new synonyms, and some changes in the species distributions are proposed. A key to the species of Leucheria, brief species descriptions, detailed illustrations, and distribution maps for each species are presented.
USING INFORMATION TECHNOLOGY TO RAISE THE EFFICIENCY OF AGRICULTURAL INSTITUTIONS
Authors: Al Salaimeh Safwan
Published: May 2022

Geographical information systems (GIS) and their role in solving some environmental problems. Geographical information systems play an important role in some aspects of human life. Where it was applied in the areas related to the environment and gave good results in terms of increasing the degree of reliability and raising the efficiency of work and workers, which reflected positively on those sectors and institutions. This research came to clarify the extent of the use of information technology represented in geographic information systems in order to suggest some solutions to the problems facing the environment, especially environmental monitoring. This research also shows the mechanisms and methods of designing geographic information systems. As we can see, the study and use of some natural resources, the successful management of some economic activities and the appropriate decision-making process all require the necessary information support.
STUDENTS’ PERCEPTION OF FACTORS THAT INFLUENCE COMPLETION RATES OF DOCTORAL STUDIES IN PUBLIC UNIVERSITIES IN KENYA
Authors: M.A. Lugulu Dr. Joyce
Published: May 2022

This study addresses students’ perception of factors that influence completion rates of doctoral studies in public universities in Kenya. The study adopted qualitative research with a retrospective design. The target population, selected through purposive sampling was thirty (30) respondents, composed of 60% males and 40% females. 19(63.3%) of the respondents were on duty full-time, and the rest on study leave. Instruments for data collection included questionnaire, Focused Group Discussion (FGD) for students, document analysis and interviews for Deans of schools. The objective of the study was to examine students’ perception on completion rates of doctoral studies in public universities. The findings indicated that causes of delay included students not only on full time duty with minimum time for studies, unaddressed social and academic challenges but also financial constraints, unsupervised supervisors with many duties but take responsibilities in other institutions, inadequate provision of quality resources and poor working environment by public institutions. It was concluded that public universities need to implement effective mechanisms to, monitor and evaluate supervision process of doctoral studies, train and re-train supervisors to adopt best practises in their duties, and establish counselling units at school level to meaningfully deal with students’ various issues. It was recommended that for public universities to retain their role in national development through production of high skilled labour, adequate quality services have to be provided, strengthen monitoring and evaluation of doctoral supervision, and encourage students to get study leave for quality study time.
EFFECT OF IJARAH REVENUE, MUDHARABAH FINANCING AND THIRD-PARTY FUNDS ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS
Authors: Addawami Ali Nafi’ , Zamzami R. Mohd.
Published: May 2022

This research aims to analyze and empirically test the influence of ijarah revenue, mudharabah financing and third-party funds to the profitability of ROA of Islamic Commercial Bank contained in the Financial Services Authority for the 2016-2020 period. The research method used is a quantitative research method because this study uses numbers with statistical calculations and aims to test the hypotheses that have been made. The independent variables in this study were ijarah revenue, mudharabah financing and third-party funds while the dependent variable in this study was profitability (ROA). The research population is Islamic banking registered with the Financial Services Authority (OJK) in 2016-2020, with sample selection using purposive sampling techniques. Therefore, data on the monthly financial statements of Islamic Commercial Banks were obtained which were summarized in the Islamic Banking Statistics for the period 2016-2020, so that 60 research samples were obtained. Data collection techniques in this research use documentation and literature studies. The data analysis techniques used in this study are descriptive statistics, multiple regression analysis, classical assumption tests, determination coefficient tests and hypothesis testing using the EViews 12 analysis tool. Test F results show that ijarah revenue, mudharabah financing and third-party funds simultaneously have a significant effect on profitability (ROA). Meanwhile, T test reveals that ijarah revenue partially had a positive and significant effect on profitability (ROA), while mudharabah financing partially had a negative and significant effect on profitability (ROA) and third-party funds partially had a positive and significant effect on profitability (ROA).
Evaluation of physical health condition of primary school students in Abadan of Iran in comparison with WHO standard
Authors:   Abadan University of Medical Sciences, Abadan, Iran, Zahedi Atefeh , Khazni Sabrieh ,   Abadan University of Medical Sciences, Abadan, Iran, Ban Maryam ,   Abadan University of Medical Sciences, Abadan, Iran, Mousaviasl Sajedeh ,   Abadan University of Medical Sciences, Abadan, Iran
Published: May 2022

This study aimed to investigate the physical condition of students in Abadan. This cross-sectional study was conducted on 3522 elementary school students in Abadan city in 2018. The participants were selected using convenience sampling and based on the cooperation of schools. Students' health status, height, weight, and body mass index (BMI) were assessed. Data analysis was performed using SPSS with descriptive and analytical tests, such as Chi-square and One-sample t-test. The majority of students had good nail and hair hygiene. Only 37% of the students had no decayed teeth. Besides, 32.70% of female students and 5.20% of students were infected with Pediculosis. Nail health was also better among male students than females. Furthermore, 73% of the students had healthy eyes. The average height of girls at the ages of 7, 8, 11, and 12 and the height of male students at the ages of 10 and 11 was less than the world health organization (WHO) child growth standards (p-value <0.05). The mean weight of girls at the age of 10 years and the mean weight of boys at the ages of 8, 9 and 10 years was higher than the WHO recommendation (p-value <0.05). BMI of male students at all ages except 7 and BMI of female students at 9, 10, 11, and 12 years was higher than the WHO recommendation (p-value <0.05). Due to the problems regarding health issues and nutritional factors of students and the impact of these problems on children's physical health, it seems that establishing training classes on children's physical health status and associated factors for students and parents and teachers may lead to early detection of these problems and improvement of students' physical condition.
Tarımsal Ürünlerin Kurutulmasında Kullanılan Kurutma Yöntemleri
Authors: GÜNAYDIN Seda , SAĞLAM Cevdet , ÇETİN Necati
Published: May 2022

Tarımsal ürünler bünyesinde bulunan yoğun nem sebebiyle hasattan kısa bir süre sonra çürüme ve bozulma eğilimine girmektedir. Çürüme rejimine giren bu ürünlerin aroma, renk, görünüş ve besinsel özelliklerinde kayıplar meydana gelmektedir. Bu kalite kayıplarını önlemek ve ürünlerin raf ömrünü artırmak amacıyla geçmişten günümüze kadar uygulanan çeşitli muhafaza yöntemleri uygulanmıştır. Bu yöntemlerden en ekonomik ve yaygın olarak kullanılanı kurutarak muhafaza yöntemidir. Kurutulmuş ürünün; taşıma ve depolamada kolaylık sağlaması, besin içeriği açısından daha konsantre bir özellik göstermesi, çok uzun süre boyunca muhafaza edilebilmesi, paketleme masrafının daha az olması gibi diğer muhafaza yöntemlerine göre üstünlükleri vardır. Ayrıca kurutma işlemi ile kuru incir, kuru kayısı, kuru üzüm gibi ticari değeri olan ürünler elde edilmektedir. Bu çalışmanın amacı literatür bilgileri doğrultusunda tarımsal ürünlerin kurutulmasında yararlanılan güneşte, gölgede, konvektif, vakumlu, mikrodalga, dondurarak, sprey, köpük, puf, kızılötesi, ozmotik, elektrohidrodinamik ve hibrit kurutma yöntemlerinin incelenmesidir.
THE INFLUENCE OF DISTRIBUTIVE JUSTICE COMPENSATION AND TRANSFORMATIONAL LEADERSHIP STYLE ON AFFECTIVE COMMITMENT EMPLOYEES
Authors: Maulana Darmawan Muhammad
Published: May 2022

The purpose of this study was to analyze the effect of compensation distributive justice and transformational leadership on the affective commitment of employees of PT. Rizky Artha Mulia Bersujud, South Borneo. The subjects in this study were employees of PT. Rizky Artha Mulia Bersujud with a minimum of 1 year work for the company. This research was conducted with a total of 115 respondents who had been determined using non-probability sampling techniques and distributed questionnaires to respondents using offline questionnaires. The analytical tool used by the author is the multiple regression analysis techniques with SPSS 16 as the application program. Based on the results of the study, it shows that compensation distributive justice and transformational leadership have a significant positive effect on affective commitment.
PEMBERDAYAAN MASYARAKAT DALAM MENANGGULANGI PANDEMI COVID-19 MELALUI SATUAN TUGAS JOGO TONGGO
Authors: Ratnawati Lilik , Nugroho, E.W Tri
Published: May 2022

Artikel ilmiah ini berusaha menjawab permasalahan: Bagaimana memberdayakan masyarakat dalam menanggulangi Covid-19 ini melalui Satgas Jogo Tonggo di Desa Plawikan? Kendala-kendala apa yang dihadapi oleh Satgas Jogo Tonggo dalam memberdayakan masyarakat yang sedang menghadapi pandemi Covid-19? Dengan metode penelitian deskriptif-kualitatif dan teknik analisis interaktif artikel ini menghasilkan kesimpulan bahwa Satgas Jogo Tonggo yang memberdayakan warga desa di bidang kesehatan, ekonomi, sosial-keamanan dan hiburan ini telah berusaha memberikan motivasi agar warga desa hidup sehat, berkecukupan, rukun-aman dan gembira. Caranya dengan sosialisasi dan pelatihan protocol kesehatan, bergotong-royong mengolah lahan kosong untuk tanaman pangan, mengawasi dan mengedukasi pelaksanaan prokes, melatih menari, menyanyi dan olah raga. Selain itu, Satgas juga merawat, memberikan bantuan pangan, menindak pelanggaran prokes, dan menjamin keberlangsungan hiburan. Namun Satgas menemui berbagai kendala, yaitu: sikap tak peduli, meremehkan covid, tetap hidup konsumtif, lahan kosong yang terbatas, penolakan penyemprotan disinfectan, dan kekurangan partisipasi kaum muda dan relawan ahli seni.