bluuebunny/crossref_metadata_2025 huggingface dataset:
Frequency of ectomycorrhiza in black cherry (Prunus serotina Ehrh.) and common cherry (Prunus padus L.) growing in the immediate vicinity
Authors: Baranowska Marlena , Pusz Wojciech , Korzeniewicz Robert
Published: September 2023

Although alien tree species have been studied for many years, it is still unclear why some of them become invasive. The establishment of mycorrhizae is considered a factor influencing invasion success. This study aimed to compare the frequency of mycorrhizae in the roots of the foreign and invasive black cherry and the native common cherry, which are related. The frequency of ectomycorrhizae was assumed to be higher in common cherry (Prunus padus) than in black cherry (Prunus serotina).
Thirty 2–3-year-old trees (15 P. serotina and 15 P. padus) were collected from stands where they grew next to each other. Samples were collected in June 2022 from the Forest Experimental Station of Siemianice, Złotówek, and Mrowino. The presence of mycorrhizal fungi was assessed. Morphotypes of ectomycorrhizae were determined with a stereoscopic microscope. The average mycorrhizal frequency was calculated. The roots were scanned and determined with the WinRhizo image analysis system. The length, surface area, diameter, volume, and number of root tips were determined. Statistical analysis of the obtained results was performed with Statistica v.13.
The laboratory analyses indicated the dominance of morphotype 3 in all the examined roots of common cherry and black cherry. The highest proportion of type 3 mycorrhizae was found in common cherry at each location.
This study showed that black cherry can form ectomycorrhizal associations, which probably positively influenced the success of its invasion.
Sex differences regarding the effects of arm swing on ground reaction force and trunk movements between track and field athletes
Authors: Hiruma Kosuke , Kariyama Yasushi
Published: September 2023

The purpose of this study was to clarify the sex difference in the effects of arm swing movements of track and field athletes on ground reaction force and trunk movement. Seven male and nine female athletes belonging to a university track and field team were asked to perform arm swings for 10 seconds each under three different conditions (longitudinal, lateral, and original) while in the standing position. Three-dimensional coordinate data for each experimental trial was collected using an automatic optical motion analyser, and ground reaction forces were measured using a force plate. Under the longitudinal condition, the mean acceleration force was greater for males than for females (p < .05), and the operating range of trunk twist angle was significantly greater for females than for males (p < .05). However, under the original condition, there were no significant differences between the sexes in mean acceleration force, but there were significant differences in maximum twist angle and minimum and maximum shoulder abduction angles (p < .05). These results indicate that there are sex differences in trunk movement and ground reaction force depending on the direction of arm swing.
Previsão de variáveis econômicas com aprendizado de máquina: previsão com redes neurais
Authors: Amaral Christiano Pereira , Dos Santos Daiane Rodrigues , Lima Elcyon Rocha , Barcellos Tuanny
Published: September 2023

Muitas decisões tomadas em diferentes setores da economia dependem da previsão de séries macroeconômicas. Portanto, a aplicação de técnicas sofisticadas, como redes neurais, tem se mostrado uma estratégia viável para aumentar a precisão das previsões nesses casos e tornar as decisões mais congruentes. Este estudo teve como objetivos a implementação e avaliação de métodos de aprendizado de máquina, com foco em redes neurais, para a previsão de variáveis econômicas selecionadas. Para alcançar este objetivo foram construídos modelos de aprendizado de máquina lstm (long-short term memory). As variáveis selecionadas para a análise foram: a taxa de juros, o pib (sendo utilizado o produto industrial mensal para o seu cálculo mensal) e a inflação. A série temporal utilizada para a aplicação do modelo está no formato mensal dos períodos de 01/01/2002 até 01/03/2023. Após o treinamento e estruturação do modelo, calculou-se os valores dos erros (mae, mape e mse) do resultado de cada um. Cabe destacar que se testou diversas redes neurais lstm e observou-se que os modelos com múltiplas camadas de entradas possuem maior aderência e geram precisões mais assertivas.
Responsabilidade social corporativa no setor bancário: uma revisão sistemática
Authors: De Oliveira Rayssa Cleide , Siqueira Elisabete Stradiotto
Published: September 2023

O presente estudo tem como objetivo fazer uma revisão sistemática sobre a utilização da Responsabilidade Social Corporativa no setor bancário no período de 2011 a 2021. A metodologia utilizada foi a revisão sistemática na base de dados dos Google Acadêmico, para verificar o estado da arte em relação a RSC no setor bancário. Com a análise de dados foi possível identificar que o tema se destacou mais nos anos de 2015 e 2016, com um total de 9 artigos publicados no ano de 2015 e 6 artigos publicados no ano de 2016. Foi observado uma homogeneidade em termos metodológicos, mesmo os estudos quantitativos ganhando destaque com suas análises estatísticas e uso de questionários. Uma das contribuições da presente pesquisa é mostrar que as práticas da RSC no setor bancário são indispensáveis, pelo fato de ajudar na diminuição dos impactos socioambientais, aumentar seus negócios e a cartela de clientes nessas instituições.
Dinâmica imobiliária e relações socioespaciais das ZEIS em Campina Grande (PB): as transformações da estação velha
Authors: Carvalho Maria Jackeline Feitosa , Aurino Yasmim Alves Batista
Published: September 2023

O presente artigo socializa a pesquisa  PIBIC//CNPq Cota 2019-2020 de pesquisa em rede,de Edital Universal , vinculada ao Observatório das Metrópoles(PB) . Assim tem por objetivo analisar como os empreendimentos, públicos e privados, estão a impactar as relações socioespaciais na Zona Especial de Interesse Social (ZEIS) Estação Velha em Campina Grande (PB). Especificamente, como o crescimento do mercado imobiliário está impactando os padrões de uso e ocupação do solo na ZEIS Estação Velha. O artigo aponta na perspectiva das transformações ocorridas nesta ZEIS, desencadeadas tanto pelo mercado formal quanto pelo informal. Além disso, o artigo  visa contribuir para a fortalecer a criação de um campo de pesquisa do urbano em Campina Grande, com ênfase nas ZEIS. Em termos da Metodologia, a pesquisa fez uso da abordagem qualitativa em dois momentos  realizados conjuntamente: a pesquisa bibliográfica sobre o mercado imobiliário, a gestão do território urbano e o impacto das transformações socioespaciais nas ZEIS; e um segundo, com pesquisa de campo e observação. A metodologia forneceu uma abordagem única e abrangente com base na teoria e compreensão de campo em momentos diferentes, ambos inter-relacionados. Assim, investigamos a dimensão histórica entre Campina Grande e a ZEIS Estação Velha, um local de particular historicidade na cidade. A Estação Velha, em sua conexão com a dinâmica imobiliária, oferece uma leitura necessária à compreensão da dinâmica da  moradia em áreas ZEIS em uma cidade porte médio . Apontando todo o processo das transformações urbanas e sociais desta ZEIS e o desafio de sua permanência enquanto tal.
É possível conceber uma docência em arte mais artista?
Authors: Feldhaus Marcelo , Bosa Ana Carolini Francisco
Published: September 2023

Este artigo resulta de uma revisão bibliográfica sobre o conceito de "docência artista", conceito lançado e ancorado nas pesquisas da professora e pesquisadora Dra. Luciana Gruppelli Loponte. O objetivo central é aprofundar-se na natureza da profissão docente, assim como na prática de ensino arte, voltando o olhar para uma atuação pedagógica mais artista. Essa reflexão foi motivada pelas discussões durante as aulas do curso de Pós-Graduação, lato sensu, em Poéticas Visuais. Esta escrita pretende contribuir com possíveis respostas às inquietações sobre a possibilidade de se pensar uma docência que seja ela mesma uma forma de arte, resistindo aos discursos que desvalorizam o professor e as aulas de arte.
Examining the Interplay of Sovereignty and Supranationalist Ideas in International Law
Authors: Yadav Arvind Kumar , Kumar Ashwani
Published: September 2023

Objective: The complex relationship between sovereignty and supranationalist conceptions is investigated in the context of international law. Since they coexist, intricate relationships have developed, which impact the global legal order. In an increasingly interconnected and transnationally challenging world, this research emphasizes the need of grasping this dynamic. The potential of this research to resolve the conflict between national sovereignty and cooperation on global issues gives it great significance. The research sheds light on how to tackle global issues like climate change, human rights breaches, and cross-border economic conflicts by examining the theoretical limits and practical ramifications of supranationalist initiatives.

 

Method: This paper proposes a multidisciplinary method for analysing Jurisprudential Discourse Network Analysis (JDNA) of International Agreements. This method offers a holistic comprehension of the diverse character of sovereignty and supranationalism by integrating legal analysis, political theory, and international relations. This research has wide-ranging practical implications, which are not limited to the development of international treaties and accords and the reform of global institutions. Finding areas of agreement and common interests aids in diplomatic negotiations and promotes global collaboration.

 

Result: This analysis uses modern facilities computer models to simulate a number of situations that illustrate the relationship between sovereignty and supranationalism in concrete settings.

 

Conclusion: A framework for evaluating the outcomes of the offered methods and extracting useful information from the data is provided by the Node Metrics and Edge Metrics parameters. These settings can be modified and fine-tuned according to the needs of a certain study and the information at hand.
The Impact of Cultural and Economic Factors on Social Entrepreneurship and Sustainable Development Goals
Authors: Singh Brijmohan , Indravesh
Published: September 2023

Objective: Understanding the role of social entrepreneurship in supporting Sustainable Development Goals (SDGs) while addressing complex social issues and promoting responsible resource use.

 

Method: Analyzing the impact and characteristics of social entrepreneurship in relation to SDGs, considering its focus on neglected regions, eco-friendly products, and balancing financial returns with social objectives.

 

Result: Social entrepreneurship plays a crucial role in addressing social and environmental challenges such as poverty, inequality, climate change, and environmental degradation. It leads to economic development, improved access to goods and services, and the creation of sustainable communities.

 

Conclusion: Social entrepreneurship aligned with SDGs offers innovative solutions to intricate social problems while contributing to economic growth. By balancing financial viability and social impact, these ventures attract investors and generate positive changes in society and the environment. This approach enables the growth of self-sustaining enterprises that can lead to lasting improvements in various domains.
Impact of Recruitment Training Skills of Employability of Management Graduates in Rayalaseema Region
Authors: Kandati Sai Chandu , Govindaraj Manoj
Published: September 2023

Objective: The purpose of this paper is to identify the recruitment training aspects that may have an impact on the employability of private university management graduates in Hyderabad's Rayalaseema region.

 

Method: The authors employed SEM analysis to assess the hypothesised connection that exists between each independent variable and the dependent one, using AMOS (24). The research has done on 270 management UG and PG students.

 

Result: The result shows that recruitment training had moderate positive effect on employability of management graduates. The above outline provides a general structure for a research paper on the impact of recruitment training skills on the employability of management graduates in the Rayalaseema region.

 

Conclusion: The findings of this research can provide valuable insights for educational institutions, policymakers, and recruiters to optimize recruitment training programs and improve the employability prospects of management graduates. The study investigates how recruitment training programs enhance job readiness, provide a competitive advantage, and increase the employability of management graduates.
Harnessing the Benefits of Translingualism for English Language Education in India
Authors: Vasanthan Radhakrishnan , Jeyarani Jeyarathnam , Karthikeyan Jayabalan
Published: September 2023

Objective: Translingual practices among English teachers in India play an important role in improving students' multilingual skills and second language learning. This study examines their effective integration in language education and assesses the associated benefits. Set against India's rich linguistic background, it seeks to contribute to the broader discourse on multilingualism in a globalized world.

 

Method: The methodology highlights the importance of translingual strategies and multilingual proficiencies in enhancing second language learning. It delineates key multilingual skills, including bilingualism, code-switching, and bicultural understanding, and links them to their respective advantages in education. By weaving translingual methods into language instruction, the research aims to promote inclusivity, question monolingual standards, and strengthen intercultural communication abilities.

 

Results: English teachers in India largely support translingual practices in teaching, recognizing its value in enhancing language learning by drawing on students' existing linguistic and cultural backgrounds. However, school language policies that favor English and insufficient teacher training on multilingual methods pose challenges. These challenges limit the comprehensive integration of translingual approaches in classrooms.

 

Conclusion: The study offers insights into translingual practices among English teachers in India, highlighting its potential to enrich language education by tapping into existing linguistic and cultural knowledge. Despite teachers' favorable attitudes, institutional barriers, such as language policies and a lack of adequate training, restrict its full implementation. Addressing these barriers necessitates a revision of language policies and providing specialized training for teachers.
Certificate as a Means Proof in Eliminate Admin Jordanian
Authors: Al Khalaileh Lana
Published: September 2023

Objective: This study aimed to demonstrate the role of testimony as a means of proof in the Jordanian administrative judiciary.

 

Theoretical Framework: The first topic came to clarify the concept of testimony and proof in language and terminology. As for the topic The second bears a title Certificate in eliminate Admin Jordanian its importance, types and procedures, And its conditions, and in the third topic, We are touched on talking about fields Business Certificate in eliminate Admin.

 

Method: Researcher on curriculum descriptive Analytical in this search and that from during clarification texts legal to the courts Admin in Jordan and a statement faces shortcomings and weakness in showing Role Certificate as a means Proof in eliminate Administrative, and the research was divided into three main sections.

 

Result and Conclusion: The research reached many results, perhaps the most important of which is that testimony as a means of proof in the Jordanian administrative judiciary was not a main means of proof, but the judge can dispense with it if he decides not to use it.

 

Research Implications: The legislator increased the legal texts in the Jordanian Administrative Law of 2014 related to the testimony of witnesses, as the texts were scattered and almost negligible.

 

Originality/value: Our study contributes to referring to the legal allegations in the light of information technology, which can be relied upon by the courts in the event of a conflict with the testimony of individuals.
Response of Islamic Religious College to Independent Campus Policy
Authors: Zubair Asni , Mustafa  , Amir Irfan , Hamzah
Published: September 2023

Aim: This study aims to see the response of Islamic Religious Universities (PTKI) in South Sulawesi to the Independent Campus policy. 

 

Methodology: The approach used is a quantitative approach with the type of survey research in six (6) locations of PTKI. Data analysis techniques are based on hypothetical statistics, divided into three categories, namely: high, medium, and low. The results showed that: (1) Six PTKI in South Sulawesi, from the three elements of PTKI, namely the Leaders, Lecturers, and Students, obtained responses with the categories "Medium" and or "High". The responses are valued "Positive" according to the guideline categorization of the MBKM response survey.

 

Results: So that the Independent Campus Policy was responded "positively" by PTKI in South Sulawesi; (2) Policy instruction, most are still in the preparatory stage. Nevertheless, the Implementation of the Independent Campus Policy at UIN Alauddin Makassar and IAIN Pare-pere is applied to students of the class 2021-2022, based on the Rector's Decree; (3) Increasing hard skill and soft skill of students become the chance of PTKI in South Sulawesi to create the superior undergraduates but

 

Conclusion: there is the biggest obstacle of PTKI in South Sulawesi that must be faced, namely campus financial burden; increase workload on lecturer performance; administrative complexity, and increase student’s study cost.

 

Originality/Value: this study Highlights the response of Islamic universities
Occurrence, abundance and some ecological aspects of the offshore bottlenose dolphin off Ecuador’s central coast
Authors: Félix Fernando , Castro Cristina
Published: September 2023

The presence of the offshore bottlenose dolphin (Tursiops truncatus) is poorly understood for most of the southeast Pacific Ocean. Its wide distribution, low density, and lack of understanding of its ecology make the species unpredictable to observe and difficult to study compared to the coastal ecotype. We assessed the occurrence of offshore bottlenose dolphins off the central coast of Ecuador (01°36’ S, 80°58’ W) using information taken from 2001 to 2022. Data were collected by two research groups based 80 km apart, one in Puerto López (north) and the other in Salinas (south). A total of 48 dolphin groups were documented, 22 at Puerto López and 26 at Salinas. In Puerto López, 163 dolphins were individually identified, of which 70 intra-annual sightings and 102 inter-annual sightings were found. Inter-annual resightings at Puerto López corresponded to 55 individuals (33.7%) recorded between two and 17 years (mean = 5.82 years, SD = 5.1). In Salinas, 58 dolphins were identified, without intra-annual resightings and only two inter-annual sightings. Only one individual was recorded in both areas. Two site fidelity indexes were calculated, Occurrence (Oi) and Permanence (Pi), resulting in 11 and 13.7 times higher respectively, in Puerto López. The abundance at Puerto López, 163 animals (95% CI, 120 - 203) in 2021-2022, was estimated with a closed population model. The prevalence of scars associated with previous encounters with fishing gear was 43.6%, commensal barnacle (Xenobalanus globicipitis) infestation 42.3%, predation 3.6%, and dermal nodules 0.61%. Our findings suggest both site fidelity and some degree of population structure, but additional monitoring and genetic studies are needed to clarify these aspects. Nevertheless, this study provides information on key aspects necessary for developing conservation strategies for offshore bottlenose dolphins.
Malnutrición y su repercusión en estudios inmunológicos en niños de Latinoamérica
Authors: Morales-Cauja Evelyn Anabel , Ludeña-Ludeña Licia Joaquina , Rosero-Oñate Marina Alexandra
Published: September 2023

La desnutrición es un problema que afecta de diferentes maneras a los niños de América latina. Puede tener consecuencias negativas más adelante en la vida, como baja estatura y un sistema inmunológico subdesarrollado. Cuyo objetivo fue analizar la malnutrición y su repercusión en estudios inmunológicos en niños de Latinoamérica. La investigación usó un diseño documental de tipo descriptivo y exploratorio como artículos descriptivos y científicos en base a datos y otras revistas anexadas. En los resultados de la investigación arrogaron que la prevalencia más alta de desnutrición se presenta en Venezuela con un 76,6% en una población estudiada de 1851 niños, puede verse afectado por diversos factores de riesgo, que a la larga desencadena la desnutrición  crónica e incluso la muerte, entre los principales factores que predisponen el desarrollo de la malnutrición son factores socioeconómicos, factores sociodemográficos, factores socioculturales, bajo peso al nacer, malos hábitos alimenticios y deficiencia de vitamina las frecuencias, estudios inmunológicos ayudan al médico para determinar un diagnóstico o un tratamiento  los daños pueden tener graves impactos en diversos órganos y causar diversos desnutrición como aguda o grave. Finalmente se concluyó que la prevalencia actual de malnutrición en América Latina y el Caribe es del 9,1%, la más alta en 15 años, pero ligeramente por debajo del promedio mundial del 9,9%.
El corrector de castellano online para la mejora de la ortografía en el proceso de enseñanza-aprendizaje de los estudiantes de noveno año de Educación Básica de la Unidad Educativa Antonio José de Sucre.
Authors: Delgado-Pinargote Cristhian , Chancay-Cedeño Carlos Humberto
Published: September 2023

El presente articulo tuvo como objetivo el utilizar el corrector de castellano online para mejorar la ortografía en el proceso enseñanza – aprendizaje de los estudiantes del noveno año básico de la Unidad Educativa Antonio José de Sucre. Se realiza la fundamentación teórica de los conceptos de las variables y analizando las ventajas y desventajas de la utilización de los correctores ortográficos online según varios autores, pero también se profundiza sobre la enseñanza de la ortografía. El enfoque de la investigación fue cuantitativo y se aplicó un test para medir el nivel de dominio de reglas ortográficas de los estudiantes del noveno año de Educación Básica y una entrevista a la docente de Lengua y Literatura, cuyos resultados son expuestos en tablas estadísticas con los respectivo análisis y discusión sobre cuya base se concluye que los estudiantes tienen serias deficiencias en el conocimiento y aplicación de las reglas ortográficas, señalando que los alumnos aprenden en un contexto activo comprensivo, global y significativo. Se hace necesario la enseñanza de la ortografía mediante la reflexión y creación de textos y el correctos ortográfico online permite esta interrelación de producción y comprensión de las reglas ortográficas por lo que se hace una propuesta con algunas actividades desarrolladas.
Aportes de los entornos virtuales en la educación secundaria
Authors: Bermúdez-Checa Tania , Moncayo-Bermúdez Hugo
Published: September 2023

El propósito de este artículo fue identificar los principales aporte de los entornos virtuales en la educación secundaria. La metodología empleada fue revisión bibliográfica y documental, donde se empleó como estrategia de búsqueda de la información la identificación, selección y clasificación de artículos de relevancia relacionados con el uso de los entornos virtuales, descargados de las bases de datos EBSCO, E-Libro ELSEVIER, Redalyc.org y Google académico de los años 2017 - 2022, que se consideraron como valiosas por lo grandes aportes que otorgaron a la investigación. Donde se estableció que los entornos virtuales son espacios educativos que se encuentran alojados en la web, conformados por herramientas informáticas que se encargan de posibilitar la interacción didáctica, conformados por características básicas que son ambientes electrónicos constituidos por tecnologías digitales, los mismos que pueden tener acceso remoto a sus contenidos por medios de dispositivos que mantengan conexión a internet.
El ayuno y otras variables importantes en la fase pre-analítica en el laboratorio clinico
Authors: Aveiga-Demera Tomas Joel , Fuentes-Sánchez Elisa Tatiana , Cañarte-Murillo Jenniffer Romina
Published: September 2023

El presente trabajo fue una revisión sistemática siendo un estudio muy significativo debido a la situación actual ya que  los problemas de causa de error se presentan durante la fase pre- analítica, por lo mismo se planteó el objetivo “Analizar el ayuno y otras variables importantes en la fases   pre-analítica en el Laboratorio clínico”, cuya búsqueda fue en base de datos Google y PubMed, para este documental se escogieron 30 artículos y los seleccionados fueron un total de 16 para la veracidad de la misma.  Para el analisis de resultados se evidencia que el ayuno es muy importante cuando el paciente cumple con las 8 horas que se considera para el examen clínico del analito, así mismo destaca que entre las otras variables se consideran los factores modificables, entre ella la actividad física, el estrés, la cafeína, etc. En conclusión es muy importante que el paciente tenga presente las recomendaciones que le manifiestan el médico y los laboratoristas clínicos.
ALICERCES PARA O ENTENDIMENTO DE UMA POLÍTICA PÚBLICA: UMA REVISÃO CONCEITUAL
Authors: Ferreira Josimário Alves , Menelau Sueli , Alves Raiane de Alencar
Published: September 2023

Políticas públicas são ações que visam melhorar a qualidade de vida da população por meio da solução de problemas públicos. Destaca-se que apesar do avanço teórico na literatura internacional e nacional, há um campo disponível para investigação detalhada, como também seu aprofundamento. Com isso em vista o objetivo desse artigo é desenvolver um entendimento sobre os alicerces de políticas públicas. A pesquisa foi realizada através de uma revisão bibliográfica e sua contribuição principal é propiciar uma visão geral e sistematizada acerca do conceito, da tipologia e das características das políticas públicas, assim como dos atores e das fases do ciclo de políticas públicas proposto por Raeder (2014).
Cloud Technology-Based Auditing and Accounting Services: General Outlook, Conditions, Issues and Review of Nigerian Accounting System
Authors: EFUNTADE Alani Olusegun , EFUNTADE Olubunmi Omotayo
Published: September 2023

The purpose of this paper is to identifying the impact of Cloud Computing on the Elements of the Accounting and auditing Information System represented by: Establishment "Accounting Entity and internal controls.", Financial Operations, Documents, Accounting Books, Financial Reporting, Users, Procedures, Software, Physical Devices. Cloud technology-based auditing and accounting is one of the most promising and anticipated technologies in recent years. The technology is not a new concept for most of the sectors and with proper planning could increase operational efficiency. Integration of accounting and auditing informa Change in platform from in-house to cloud solution cannot change the role of the accounting information systems as a base for providing the financial information for decision-making to internal and external users, and therefore auditors will need to assess the risks associated with cloud accounting and they must gain knowledge of the new environment. Cloud technology-based auditing and accounting brought changes to auditing procedures but Security has been always raised as one of the most critical issues of cloud computing where resolving such an issue would result in constant growth in the use and popularity of the cloud. Security requirements represent a major issue that has to be met in order of easing some of these obstacles (Alam, 2020). As the focus is on information governance, IT management, network, data, contingency and encryption controls, auditors should have the appropriate knowledge of these areas and (as cloud technology-based auditing and accounting services depends on web services). Cloud accounting software enables its users a real time access to business finances, easy set up and easy use, access to information from anywhere, work with sales force, to synchronize instantly with bank, make tax returns precise and effortless. Cloud technology-based auditing and accounting offers a short implementation time and
Moderating Effect of Audit Liberty on Reporting Timeliness of NonBank Financial Firms in Nigeria
Authors: Nkem Akaegbobi Tochukwu , Nkiru Onyeogubalu Ogochukwu , Nath Okeke Onyekachi
Published: September 2023

This study investigated the effect of auditors’ liberty on audit reporting timeliness of financial firm in Nigeria from (2011-2020). Two research hypotheses were formulated for the study. Expost facto research design was employed in the study. The population of the study included all financial firms quoted and trading on the Nigerian Exchange Group (NXG) (NSE) as at 31st December 2021 with a sample size of Twenty-three (23) financial firms selected from the population sector. The study relied on secondary sources of data which was obtained from Annual reports of sampled firms as provided by individual firms and Nigerian Exchange Group (NXG) website. Random Effect Panel least square regression analysis was employed in validating the hypotheses. The study revealed a significant negative effect of audit fees on audit reporting timeliness while there is no moderating effect of audit committee gender diversity on the association between audit fee and audit reporting timeliness. Consequent on the findings, the study therefore recommends amongst others that companies should engage Audit firms with better exposure who will put due diligence and professional ethics above any pressure resulting from high or low fee. The study also recommended that firms should budget an optimal amount for audit fees to ensure they do not spend more than necessary yet not compromising audit quality and reporting timeliness. Further studies can be undertaken on other specific factors that affect audit report lag in manufacturing companies and the oil and gas sector.
Application Programming Interface (API) And Management of Web-Based Accounting Information System (AIS): Security of Transaction Processing System, General Ledger and Financial Reporting System
Authors: Efuntade Olubunmi Omotayo , Efuntade Alani Olusegun
Published: September 2023

The paper present exploratory research on application programming interface (API), management of accounting information system, security of transaction processing system, general ledger and financial reporting system. An application programming interface, or API, enables businesses to make the data and functionality of their applications available to external third-party developers, commercial partners, and internal departments inside their own organizations. Using a defined interface enables services and products to interact with one another and benefit from each other's information and features. The interface is used by developers to interact with other software and services; they are not required to understand how an API is developed, and neither are the software’s end-users. In short, an API is a contract between pieces of applications serving the main software once integrated into the source code of the main application. These pieces of applications communicate with each other in the language they both understand and over a network if needed. As the name implies, APIs serve as interfaces between programs. The interface is usually between a software developer and software developer’s application. Basically, the API allows one software to access some functionalities of another software. In its development, information systems develop and run well using a web-base so that it can be reached via an online computer network. Web applications have become complex and important for many companies, especially when combined with areas such as AIS. All AIS transaction data will be stored in the database management system and will be used if there is a query data request. Based on the IFRS (International Financial Reporting Standard) document, a proper accounting system must at least include the following aspects (IFRS Standard Requirements): Financial position statement, cash flows statement. Web-based AIS application for recording, grouping, processing
Inventory Management and Financial Performance of Listed Industrial Goods Companies in Nigeria
Authors: Moses JONAH Ngbomowa , Ralph COURT Eunice , Chika AARON Clinton
Published: September 2023

The study sought to determine the relationship between inventory management and financial performance of listed industrial goods companies in Nigeria. The predictor variable proxies used include inventory turnover and inventory conversion period while the referents for the criterion variables used for the study were net profit margin and return on assets. The study adopted the use of an ex-post facto research design. Secondary data were used in the study, which was collected from ten listed industrial goods companies in Nigeria for the 2018 to 2020 financial year. The statistical tools used for the study were descriptive statistics, regression analysis and Pearson’s product-moment correlation coefficient. The result of the finding shows that there is a significant positive relation between inventory turnover, inventory conversion period and net profit margin as well as return on assets of listed industrial goods companies in Nigeria. The study, therefore, concluded a significant relationship between inventory management and financial performance of listed industrial goods companies in Nigeria. The study recommended that the management of listed industrial goods companies should monitor inventory to ensure that optimum levels are maintained at all times to improve performance.
Corporate Social-Environmental Reporting and Firm Performance of Listed Firms in Nigeria
Authors: Edoumiekumo Adesewa R.
Published: September 2023

Financial performance and reporting of company social and environmental expenses were examined. Researchers and businesses throughout the world are increasingly interested in understanding the effect of corporate social and environmental spending on bottom line results. The analysis relied on information from the listed companies' financial statements from 2010 to 2019. Linear regression was used for the analysis in this study. Based on the statistics presented, it appears that CSR reports have a negative effect on the ROI that was originally targeted. Corporate social environmental spending reporting also has a detrimental effect on the mandated return on assets and earnings per share. According to the findings, Nigerian investors are less interested in firms that use their profits to benefit society than they are in those that generate a high return on investment and perhaps offer a sizable dividend. More education and awareness on the topic of corporate social and environmental performance of the firms was recommended in the study rather than focusing on the shareholder group that is more inclined towards the profit motive of the firm. This is because it could change the perspectives of investors to place a high value on firms that consider the needs of all stakeholders, especially the society and environment where they operate.
Environmental Accounting Disclosure and Market Value of Listed Food and Beverages Companies in Nigeria
Authors: Moses JONAH Ngbomowa , Chika AARON Clinton
Published: September 2023

The study determined the relationship between environmental accounting disclosure (EAD) and market value of shares listed in food and beverages companies in Nigeria. It adopted an ex-post facto research design, while secondary data collected from 10 selected food and beverages companies listed on Nigeria Stock Exchange Annual Reports were used. Content analysis of environmental accounting disclosure was carried out. Mean, standard deviation, multiple regression and Pearson product-moment correlation were adopted in the analysis of the data, aided by SPSS version 22.0. The empirical findings showed that environmental accounting disclosure (EAD) had a significant relationship with market value of shares. Environmental pollution and control policy (EPC) and cost of compliance with environmental law (CEL) had a positive significant relationship with earnings per share. However, EPC and CEL did not have any influence on book value equity per share. The study concluded that there is a need for firms to disclose environmental accounting information, as it helps to improve the market value of firms.
ANALISIS PEMASOK SEPEDA MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS PADA TOKO SEPEDA “HJ” TEGAL
Authors: Fitriani Katlea , Handoko Joshua , Fitriani Katlea
Published: September 2023

AbstrakPemilihan pemasok merupakan salah satu keputusan penting bagi sebuah bisnis. Untuk mendapatkanpemasok yang tepat, perusahaan perlu menganalisis alternatif pemasok secara cermat dan tepat.Memiliki pemasok yang dapat memenuhi kebutuhan perusahaan akan meningkatkan kinerjaperusahaan. Toko Sepeda “HJ” yang berlokasi di Tegal, Indonesia menjadi obyek penelitian ini. Olehkarena itu, tujuan dari penelitian ini adalah untuk mengetahui kriteria terpenting dari Quality, Cost,Delivery, Flexibility, Responsiveness (QCDFR), pemasok sepeda terbaik dari masing-masing kriteriaQCDFR, dan pemasok sepeda terbaik menurut semua kriteria QCDFR untuk supplier Toko SepedaHJ berdasarkan metode Analytical Hierarchy Process (AHP). Hasil penelitian ini menunjukkanbahwa biaya merupakan kriteria yang paling penting dibandingkan dengan kriteria kualitas,pengiriman, fleksibilitas, dan daya tanggap. Urutan pemasok terbaik berdasarkan kriteria QCDFRadalah pemasok Cilacap dengan hasil 0,422, diikuti pemasok Cirebon dengan hasil 0,249,pemasok Semarang dengan hasil 0,198, dan pemasok Pemalang dengan skor hasil 0,131.Kata Kunci: Manajemen Rantai Pasokan, Pemilihan Pemasok, Kriteria QCDFR, Proses HirarkiAnalitik (AHP)
Profile: John Roberts
Authors: Whitelaw Jackie
Published: September 2023

Jackie Whitelaw talked to Dr John Roberts, a man who intends to be the oldest engineer at his employer, Jacobs, and is still turning out ground-breaking designs.
Temporary Works Toolkit. Part 18: Introduction to site hoarding
Authors: Khan Azam , Dixon Richard
Published: September 2023

This article provides an introduction to the design of conventional timber hoardings using plywood sheets.
Viewpoint: Managing risk in a changing business world
Authors: Hargreaves Stephen
Published: September 2023

Stephen Hargreaves of insurance broker Griffiths & Armour discusses the recent experiences of UK consultants with regards to liability and contractual terms.
Independent Review of Building Regulations and Fire Safety – a damning report
Authors: Soane Alastair
Published: September 2023

Director of Structural-Safety, Alastair Soane, discusses the key findings of the interim report into Building Regulations and fire safety from the Hackitt Review.
LIFE CYCLE AND DEVELOPMENT PERIODS OF OIL PALM POLLINATING WEEVIL, ELAEIDOBIUS KAMERUNICUS FAUST, 1878 (COLEOPTERA: CURCULIONIDAE) FROM OIL PALM PLANTATIONS IN MALAYSIA
Authors: MUHAMMAD NASIR DZULHELMI , HAZM IZFA RIZA , AZHARI MUHAMMAD LUQMAN HAKIM , MOHAMAD SAHARUL-ABILLAH , SYARIF MUHAMMAD NURUL YAQIN , SU NYUN PAU SURIYANTI , MOHD NASIR NURSYEREEN
Published: September 2023

The pollinating weevil, Elaeidobius kamerunicus, was introduced to Malaysia in 1981 to foster the production of oil palm fruit bunches. The weevil plays a significant role in the pollination of oil palm. This study aims to determine the life cycle, development period, body size and longevity of oil palm pollinating weevils in four different types of soils in Malaysia, namely: shallow peat soil [Malaysian Palm Oil Board (MPOB) Teluk Intan], deep peat soil (MPOB Sessang), mineral soil (MPOB Long Danau) and clay soil [Federal Land Development Authority (FELDA) Sahabat]. The result from the study conducted in MPOB, Bangi showed that the total weevil life cycle and development period ranged from 1-14 days, whereby the eggs hatched in 0-1 day, formation of larva I was around 1-3 days, larva II around 2-10 days, larva III around 4-12 days, pupae around 6-14 days and adult weevil around 8-14 days, without any significant differences between the four populations in different soil types from different plantations. About 80 per cent of male and female weevils can live an average of 33 and 32 days, respectively. However, there were no significant differences in longevity between male and female adults. Meanwhile, the morphological size measured differed significantly among the life stages between the four weevil populations. Overall, there was a slight variation, however, there was no significant difference in the life cycle, development period and longevity between the four weevil populations in different types of soil from different plantations in Malaysia. Keywords: Life history, longevity, morphological size, soil types, agriculture.
Review and Prospect: Applications of Exponential Signals with Machine Learning in Nuclear Magnetic Resonance
Authors: Guo Di , Chen Xianjing , Lu Mengli , He Wangfeng , Luo Sihui , Lin Yanqin , Huang Yuqing , Xiao Lizhi , Qu Xiaobo
Published: September 2023

Nuclear magnetic resonance (NMR) spectroscopy presents an important analytical tool for composition analysis, molecular structure elucidation, and dynamic study in the fields of chemistry, biomedicine, food science, energy and more. As a basic function, exponential functions can be applied to model NMR signals of free induction decay, relaxation, and diffusion. In this paper, we will review Fourier and Laplace NMR exponential signals separately, as well as the performance of state-of-the-art machine learning on NMR applications.
Structural and Biological Properties of 4-Dimethylamino Benzoic Acid: An Insight from the DFT Perspective
Authors: Ravikumar Keerthana , Segar Soundhariya , Bakkiyaraj D.  , Periandy S.
Published: September 2023

The structural investigation of 4-Dimethylamino benzoic acid using FT-IR, FT-Raman, UV, and NMR spectroscopic techniques was done systematically. The vibrational assignments, IR, and Raman scattering activity were computed by the density functional theory (DFT) using the 6-311++G(d,p) basis set and the B3LYP method. Experimental and theoretical parameters were compared. According to orbital natural bond calculations, the compound's stability is due to hyper-conjugative interactions and a hydrogen-bonding network. Molecular Electrostatic Potential (MEP) is also performed. HOMO and LUMO energies have been identified. The compound was docked with Adenovirus protein ID 3N0I, and the binding energy was found to be -4.4 kcal/mol.
The Power Vested On Usmle Step 2 CK Score After The Pass Or Fail System
Authors: Omobolanle Ayodele Obajeun  , FNU Twinkle  , Simhachalam Gurugubelli  , Humaira Shamim Lakshmi  , Sai Niharika Janga  , Sai Giridhar Gundepalli
Published: September 2023

On January 1, 2022, a new scoring system wasinstitutionalized for Step 1 reporting system.Being the only objective method for residencydistinction based on academic performance, Step2 CK score has become an important metric thatresidency directors now use to quickly evaluateand filter the number of program applicants. Thisnew system of assessing applicants’ performancebased on numerical score is still the same, theonly difference is transition from step 1 score tostep 2 score.
The effectiveness and challenges of online assessment using Interactive Teaching and Learning (ITEL) Platform in Nursing Education: A cross-sectional study
Authors: Annamma Kunjukunju  , Aini Ahmad  , Nurul Fariza
Published: September 2023

Background: Assessment is a crucial aspect of teaching and learning. Due to COVID-19, most assessments were changed to online mode. This sudden transition from traditional face-to-face to online assessment presented numerous challenges for nursing students. As such, this study determined student's perception of online assessment usage for their final semester exam using Interactive Teaching and Learning (ITEL) as their learning management system. Methods: This study used a cross-sectional survey design, with the questionnaire administered via Google Forms. A purposive sampling method was employed to collect data from 165 undergraduate nursing students. The survey link was shared through WhatsApp's instant messaging system. Descriptive statistics were used to analyse the data. Results: The students believed online assessment is helpful in higher education (61.8%). However, only 46% of the respondents consider online assessment relevant to nursing education. Most (54.6%) find nursing education too complicated for online exams. In addition, most respondents (70.9%) are apprehensive about technical glitches that can challenge online assessment. As the method of online assessment, respondents prefer coursework or assignments over written tests (50.9%). The findings also highlighted that the ITEL quiz questions mainly focused on memorising the assessed content (56.4%). However, the students found immediate feedback in the ITEL quiz helpful in the learning process (50.3%). Conclusion: Using less paper and accessing immediate feedback from anywhere is convenient, but there have been some technological issues. Unfortunately, nursing students still hesitate to embrace online assessments due to fears of technical difficulties during exams. Respondents prefer online assessments for formative assessments, while traditional face-to-face exams are preferred for summative assessments. Considering strategies to improve hybrid assessment practices in the post-pandemic era is important.