bluuebunny/crossref_metadata_2025 huggingface dataset:
EL CUENTO INFANTIL COMO RECURSO DIDÁCTICO PARA DESARROLLAR LA CREATIVIDAD EN NIÑOS DE PREESCOLAR
Authors: Moreno Matamoros Mauro Medardo
Published: April 2022

El presente trabajo se realizó con la finalidad de proponer al cuento infantil como un recurso didáctico para desarrollar la creatividad en los niños y niñas de preescolar de la Unidad Educativa “Sergio Núñez”, de la ciudad de La Concordia, provincia Santo Domingo de los Tsáchilas. Para lo cual se realizó primeramente una investigación bibliográfica y documental para fundamentar teóricamente el desarrollo de la creatividad a través de los cuentos infantiles. Seguidamente se realizó la investigación de campo donde se obtuvo una muestra intencionada representativa que seleccionó a los niños y niñas con sus respectivos representantes y educadoras de los tres paralelos de preescolar de la unidad educativa. Los resultados mostraron que la narración de relatos cortos como los cuentos infantiles motivan a la generación y expresión de ideas originales; sin embargo, solamente el 52% de los niños muestra interés por la lectura de cuentos, el 60% de los padres de familia considera importante la hora del cuento, el 48% comparte solamente una vez por semana la lectura con su representado y finalmente el 51% de los niños de preescolar potencia su pensamiento creativo por medio de la narración de cuentos. Cabe destacar que debido a la emergencia sanitaria los niños reciben una educación de modalidad virtual, por este motivo los niños no tienen acceso un espacio adecuado, carecen de los recursos necesarios y no tienen la intervención del docente, para fomentar el desarrollo creativo mediante la lectura de cuentos infantiles.
Chemical transformation of α-pinene-derived organosulfate via heterogeneous OH oxidation: implications for sources and environmental fates of atmospheric organosulfates
Authors: Xu Rongshuang , Ng Sze In Madeleine , Chow Wing Sze , Wong Yee Ka , Wang Yuchen , Lai Donger , Yao Zhongping , So Pui-Kin , Yu Jian Zhen , Chan Man Nin
Published: April 2022

Abstract. Organosulfur compounds are found to be ubiquitous in atmospheric aerosols
– a majority of which are expected to be organosulfates (OSs). Given the
atmospheric abundance of OSs, and their potential to form a variety of
reaction products upon aging, it is imperative to study the transformation
kinetics and chemistry of OSs to better elucidate their atmospheric fates
and impacts. In this work, we investigated the chemical transformation of an
α-pinene-derived organosulfate (C10H17O5SNa, αpOS-249) through heterogeneous OH oxidation at a relative humidity of 50 % in an oxidation flow reactor (OFR). The aerosol-phase reaction products
were characterized using high-performance liquid
chromatography–electrospray ionization–high-resolution mass spectrometry and ion chromatography. By monitoring the decay rates of αpOS-249,
the effective heterogeneous OH reaction rate was measured to be (6.72±0.55)×10-13 cm3 molecule−1 s−1. This
infers an atmospheric lifetime of about 2 weeks at an average OH
concentration of 1.5×106 molecules cm−3. Product
analysis shows that OH oxidation of αpOS-249 can yield more
oxygenated OSs with a nominal mass-to-charge ratio (m/z) at 247
(C10H15O5S−), 263 (C10H15O6S−), 265
(C10H17O6S−), 277 (C10H13O7S−), 279
(C10H15O7S−), and 281 (C10H17O7S−). The formation of fragmentation products,
including both small OSs (C <10) and inorganic sulfates, is found
to be insignificant. These observations suggest that functionalization
reactions are likely the dominant processes and that multigenerational
oxidation possibly leads to formation of products with one or two hydroxyl
and carbonyl functional groups adding to αpOS-249. Furthermore, all
product ions except m/z=277 have been detected in laboratory-generated
α-pinene-derived secondary organic aerosols as well as in
atmospheric aerosols. Our results reveal that OSs freshly formed from the
photochemical oxidation of α-pinene could react further to form OSs
commonly detected in atmospheric aerosols through heterogeneous OH
oxidation. Overall, this study provides more insights into the sources,
transformation, and fate of atmospheric OSs.
A monthly surface pCO2 product for the California Current Large Marine Ecosystem
Authors: Sharp Jonathan D. , Fassbender Andrea J. , Carter Brendan R. , Lavin Paige D. , Sutton Adrienne J.
Published: April 2022

Abstract. A common strategy for calculating the direction and rate
of carbon dioxide gas (CO2) exchange between the ocean and atmosphere
relies on knowledge of the partial pressure of CO2 in surface seawater
(pCO2(sw)), a quantity that is frequently observed by autonomous sensors
on ships and moored buoys, albeit with significant spatial and temporal
gaps. Here we present a monthly gridded data product of pCO2(sw) at
0.25∘ latitude by 0.25∘ longitude resolution in the
northeastern Pacific Ocean, centered on the California Current System (CCS) and
spanning all months from January 1998 to December 2020. The data product
(RFR-CCS; Sharp et al., 2022; https://doi.org/10.5281/zenodo.5523389) was created using observations
from the most recent (2021) version of the Surface Ocean CO2 Atlas
(Bakker et al., 2016). These observations were fit against a variety of
collocated and contemporaneous satellite- and model-derived surface
variables using a random forest regression (RFR) model. We validate RFR-CCS
in multiple ways, including direct comparisons with observations from
sensors on moored buoys, and find that the data product effectively captures
seasonal pCO2(sw) cycles at nearshore sites. This result is notable
because global gridded pCO2(sw) products do not capture local
variability effectively in this region, suggesting that RFR-CCS is a better
option than regional extractions from global products to represent
pCO2(sw) in the CCS over the last 2 decades. Lessons learned from the
construction of RFR-CCS provide insight into how global pCO2(sw)
products could effectively characterize seasonal variability in nearshore
coastal environments. We briefly review the physical and biological
processes – acting across a variety of spatial and temporal scales –
that are responsible for the latitudinal and nearshore-to-offshore
pCO2(sw) gradients seen in the RFR-CCS reconstruction of
pCO2(sw). RFR-CCS will be valuable for the validation of high-resolution
models, the attribution of spatiotemporal carbonate system variability to
physical and biological drivers, and the quantification of multiyear trends
and interannual variability of ocean acidification.
Dialogical interactions mediated by technology in mathematics education
Authors: Albano Giovannina , Mollo Monica , Polo Maria , Marsico Giuseppina
Published: April 2022

This paper discusses the results of a research[1] that integrates Digital Interactive Storytelling (DIST), competence-oriented mathematical activities, and argumentation called DIST-M. The general aim is to support a reflective knowledge of mathematical concepts by implementing a digital educational device based on collaborative and dialogical activities proposed by researchers. Within a dialogical dimension of interactions (Bakhtin, 1981), argumentative practice is considered a social activity, where the acquisition and elaboration of new knowledge take place within a social space with multiple interlocutors in a dynamic process. The participants are engaged in constructing and negotiating mathematical meanings within a specific context. This dialogical approach to argumentation tends to create an authentic argumentative culture that is a system of implicit and explicit rules where the exchanges and interactions among participants require a joint elaboration of new meanings, within a given mathematical context, through a dialogical exchange. Learning and development result from a dialogical negotiation process during which new knowledge is developed and those already possessed are re-organized and systematized (Bakhtin, 1981; Vygotskij, 1978). In the current pandemic circumstances, technologies are the main tools to uphold the educational processes. Despite the fact that the DIST-M was implemented and tested before the Covid-19 era, its epistemic bases of dialogism mediated by technology could significantly keep alive the dialogic interaction in educational settings that have been heavily affected by the social distancing and promote mathematical thinking. The articles focus on the United Nations Sustainable Development Goal n. 4,” Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.”

 

[1] The research is funded by the Italian Ministry of Education, University and Research under the National Project “Digital Interactive Storytelling in Mathematics: a competence-based social approach”, PRIN 2015, Prot. 20155NPRA5.
New Source for the Location of the Manor of Teutonic Order Officials in Mortąg
Authors: Szczepański Seweryn , Madela Kazimierz
Published: April 2022

Mortąg (dawne Mortung), to obecnie wieś położona w powiecie sztumskim (woj. pomorskie) wzmiankowana w źródłach po raz pierwszy w 1312 r. W XIV w. z Mortągiem związana jest siedziba prokuratora krzyżackiego (Pfleger / provisor) później mistrza rybickiego (Fischmeister). Urzędnicy krzyżaccy potwierdzeni są w Mortągu do 1455 r. Przy dworze urzędników w Mortągu funkcjonował także folwark, prokuratorom i mistrzom rybickim podlegały także wsie Stary Dzierzgoń (Alt Christburg), Monasterzysko (Munsterberg) oraz majątek i folwark Matule (Mothalen).
W niniejszym artykule autorzy w oparciu o zachowane źródła wskazują potencjalne miejsce lokalizacji krzyżackich zabudowań związanych z funkcjonującym tu dworem oraz / lub folwarkiem.
Implementasi Program Kota Tanpa Kumuh (KOTAKU) sebagai Inovasi dalam Penanggulangan Kemiskinan Masyarakat di Kecamatan Muntok Kabupaten Bangka Barat Tahun 2016-2020
Authors: Belasari Belasari , Rahman Bustami , Ranto Ranto
Published: April 2022

Evaluasi Program Kota Tanpa Kumuh (KOTAKU) dalam Penanggulangan Kemiskinan Masyarakat di Kecamatan Muntok Kabupaten Bangka Barat Tahun 2016-2020 (Dibimbing oleh Bustami Rahman dan Ranto). Program Kota Tanpa Kumuh (KOTAKU) adalah progam dalam penanganan kawasan kumuh baik di Desa maupun di kota dalam penanggulangan kemiskinan. Program ini memiliki tujuan untuk meningkatkan akses masyarakat terhadap infrastruktur dan pelayanan dasar untuk meningkatkan kawasan yang layak huni. Banyaknya wilayah kumuh baik di perkotaan maupun di Desa membuat pemerintah lebih jeli lagi dalam menghadapinya. Seperti halnya Pertumbuhan penduduk bisa menimbulkan munculnya kawasan permukiman kumuh yang sering dilihat sebagai suatu permasalahan dari setiap Daerah. Untuk mengurangi permasalahan tersebut, salah satu program pemerintah adalah Program Kota Tanpa Kumuh (KOTAKU). Tujuan penelitian ini untuk mengetahui proses pelaksanaan dan pencapaian yang telah dicapai oleh Program Kota Tanpa Kumuh (KOTAKU). Daerah yang dikatakan kumuh apabila mencakup tujuh aspek yaitu dilihat dari kondisi bangunan gedung, kondisi jalan lingkungan, kondisi parit-parit atau gorong-gorong (Drainase), kondisi pengelolaan air limbah, kondisi pengelolaan persampahan dan kondisi pengaman kebakaran. Teori yang digunakan dalam penelitian ini adalah teori kebijakan publik dari Charles O. Jones untuk menganalisis evaluasi Program Kota Tanpa Kumuh (KOTAKU). Menurut Charles O. Jones untuk melakukan evaluasi program terdiri dari tiga bagian yaitu evaluasi bersifat politisi, evaluasi bersifat organisasional dan evaluasi bersifat nyata. Metode yang digunakan dalam penelitian ini adalah metode Kualitatif deskriptif sumber data primernya adalah wawancara dengan 11 informan. Informan tersebut dari ketua penanggungjawab program ini, kepala Desa dan Lurah, Ketua LKM dari Kelurahan Tanjung dan Desa Air Putih maupun yang terakhir 3 masyarakat Keluarahan Tanjung dan 3 masyarakat Desa Air Putih. Hasil dari penelitian ini menunjukan bahwa evaluasi di kedua Daerah tersebut cukup berhasil. Dilihat dari proses pelaksanaan program ini, tepatnya di kedua Daerah mengalami perubahan yang awalnya kumuh menjadi berkurang kekumuhannya. Selanjutnya untuk pencapaian sendiri kedua Daerah tersebut sudah dibangun pembangunan infrastruktur agar masyarakat sekitar terbantu dengan adanya Program Kota Tanpa Kumuh (KOTAKU) ini, walaupun belum sepenuhnya terwujud dari beberapa aspek tersebut. Dengan hal ini untuk evaluasi Program Kota Tanpa Kumuh (KOTAKU) di kedua Daerah tersebut cukup berhasil.
Analisis SIG Berdasarkan Data Geologi dan Geospasial sebagai Inovasi Mitigasi Tanah Longsor Studi Kasus Daerah Wukirsari Imogiri
Authors: Nur Rohman Hafid Rizki , Budi Pangestu Farizki , Munandar Aan
Published: April 2022

Indonesia merupakan negara dengan tingkat bencana tanah longsor yang tinggi, salah satunya yaitu Daerah Imogiri Bantul terutama Desa Wukirsari. Daerah Wukirsari merupakan daerah yang memiliki morfologi berupa perbukitan yang curah dan dilalui oleh jalur Sesar Opak sehingga mengakibatkan daerah tersebut rawan bencana tanah longsor yang dapat menimbukan kerugian fisik maupun korban jiwa. Kondisi tersebut menjadi latar belakang dilakukannya penelitian ini dengan melakukan pengamatan kondisi geologi, tataguna lahan, curah hujan, dan kelerengan pada daerah tersebut untuk dilakukan analisis inovasi berbasis sistem informasi geografis yang menghasilkan peta tingkat kerentanan bencana tanah longsor pada daerah penelitian. Daerah penelitian memiliki morfologi perbukitan yang curam hingga terjal dengan batuan penyusun berupa batuan piroklastik yang tergabung dalam Formasi Semilir dan breksi vulkanik yang tergabung dalam Formasi Nglanggeran serta disusun oleh tanah latosol bertekstur lempung hingga pasir. Daerah penelitian juga dijumpai struktur geologi yang berkembang berupa patahan dan juga kondisi curah hujan lebih dari 2000mm/th dengan tataguna lahan didominasi oleh hutan dan perkebunan. Penelitian ini menghasilkan peta zona kerentanan tanah longsor rendah, sedang, dan tinggi yang didominasi oleh kerentanan yang sedang. Hasil penelitian dapat dimanfaatkan sebagai infomasi utama dalam upaya mitigasi bencana tanah longsor pada daerah Wukirsari, Imogiri, Bantul.
Identification of Factors Caused The Risk of Time Delays in The Pulogadung
Authors: Widiyanto Nugroho Anwar , Tukiyo Tukiyo , Fithra Herman
Published: April 2022

To provide livable housing for the residents of DKI Jakarta, especially in urban areas with minimal land availability, the DKI Jakarta Provincial Government supports the development of vertical housing to offset the high demand for housing and limited land. Through the Department of Public Housing and Settlement Areas, the Provincial Government of DKI Jakarta is implementing the Pulogadung-East Jakarta PIK Flats Construction Project. When this research was carried out, the Pulogadung-East Jakarta PIK Flats Construction Project was entering week 63, with work progress reaching 47.689% of the planned 48.725%, or in other words, this project experienced a delay of 1.036% of the scheduled. Therefore, it is necessary to conduct research that aims to identify the factors that cause the risk of time delays, analyze the most dominant factors that lead to the risk of time delays, and look for the necessary handling actions so that the risk of time delays that occur does not increase or can also be prevented or resolved. In this study, the descriptive quantitative method is carried out by surveys, interviews, and distributing questionnaires to respondents. The risk rating was analyzed using MS. Excel is based on a probability and impact matrix, which aims to determine variables with a high level of risk, then expert validation is carried out regarding risk management. And from the analysis results obtained, six variables that cause the risk of time delays in the Pulogadung-East Jakarta PIK Flats Development Project work can occur, namely Late Payment of Term by Owner, Design Changes, Lack of Coordination While Working, Inaccuracy of Material Order, Time, Limited Material Availability in the Market, and the Occurrence of the Corona Outbreak (Covid 19). The results of expert recommendations for the six variables can be expressed in handling actions.
PEMUNGUTAN PAJAK DARI SEKTOR RUMAH KOS MENURUT PERATURAN DAERAH KOTA SURABAYA NOMOR 4 TAHUN 2011 TENTANG PAJAK DAERAH
Authors: Priyambodo Ferry Aziz Dwi
Published: April 2022

Usaha Rumah kos ini merupakan salah satu sumber Pendapatan Asli Daerah (PAD) yang dikategorikan dalam Pajak Hotel. Namun terdapat beberapa dari pengusaha rumah kos yang tidak ingin rugi dengan melapor dan membayarkan pajak hasil usaha rumah kosnya. Peraturan terkait pajak rumah kos dimana pajak ini masuk dalam kategori pajak hotel. Penelitian ini merupakan penelitian hukum yuridis normative mengenai tinjauan yuridis peraturan daerah nomor 4 tahun 2011 tentang pajak daerah dari sektor rumah kost. Data yang digunakan adalah sumber bahan hukum primer dan sumber bahan hukum sekunder. Penulis merumuskan penelitian ini menjadi tiga rumusan bentuk peraturan daerah nomor 4 tahun 2011, penerimaan pendapatan asli daerah, dan optimalisasi pemungutan pajak pendapatan asli rumah kost.
DAMPAK UNDANG-UNDANG CIPTA KERJA TERHADAP PENYELESAIAN SENGKETA TATA USAHA NEGARA DI LINGKUNGAN PERADILAN TATA USAHA NEGARA
Authors: Joel Raymon Siahaan
Published: April 2022

Penelitian ini bertujuan sesuai dengan judul “Dampak Undang-Undang Cipta Kerja Terhadap Penyelesaian Sengketa Tata Usaha Negara di Lingkungan Peradilan Tata Usaha Negara” yang dimana undang-undang cipta kerja apakah merubah pelaksanaan penyelesaian sengketa di pengadilan tata usaha negara. Pada setiap berisi mengenai bagaimana dampak undang-undang cipta kerja dalam penyelesaia sengketa di lingkungan peradilan tata usaha negara, apa saja sengketa yang bisa diselesaikan oleh pengadilan tata usaha negara, dan bagaimana penyelesaian sengketa di tata usaha negara sebelum dan sesudah adanya undang-undang cipta kerja dan  yang terakhir di tutup oleh kesimpulan dan saran.
Fecal S100A12 is associated with future hospitalization and step-up of medical treatment in patients with Crohn’s disease in clinical remission: a pilot study
Authors: Lee Sun-Ho , Hwang Sung Wook , Park Sang Hyoung , Yang Dong-Hoon , Byeon Jeong-Sik , Myung Seung-Jae , Yang Suk-Kyun , Ye Byong Duk
Published: April 2022

Background/Aims: Fecal S100A12 (FS) and serum S100A12 (SS) have been reported as novel biomarkers that accurately reflect intestinal inflammation. We evaluated if FS and SS in comparison to fecal calprotectin (FC) are associated with poor future outcomes in clinically quiescent Crohn’s disease (CD) patients.Methods: We prospectively enrolled 49 CD patients in clinical remission (Crohn’s Disease Activity Index [CDAI] < 150 for the past 6 months). Patients were followed for a median period of 4.4 years (interquartile range [IQR], 4.3–4.5). The following outcomes were evaluated: clinical relapse, CD-related hospitalization, step-up of medical treatment, and CD-related intestinal resection. Cox proportional-hazard regression model was constructed to assess the association of baseline markers with time-to-event outcomes.Results: The median levels of baseline FS, FC, and SS were 0.042 mg/kg (IQR, 0.005–0.179), 486.8 mg/kg (IQR, 203.5–886.8) and 1,398.2 ng/mL (IQR, 791.8–2,759.9), respectively. FS correlated with FC (r = 0.689), erythrocyte sedimentation rate (r = 0.524), C-reactive protein (r = 0.499), and albumin (r = –0.446), but not with CDAI (r = 0.045). Interestingly, increased FS (top quartile) was associated with a 4.9-fold increased rate of future CD-related hospitalization (P= 0.009) and a 2.8-fold increased rate of step-up of medical treatment (P= 0.032), whereas increased FC and SS were not. These findings remained significant after adjusting for age, sex, disease duration, current smoking, C-reactive protein, serum albumin, CDAI, and FC, individually.Conclusions: In this pilot study, increased FS and not FC or SS, was significantly associated with increased rates of future CD-related hospitalization and step-up of medical treatment among CD patients in clinical remission.
The prevalence of Type 2 Diabetes among people living with HIV in Georgia
Authors: Borkowska Tea , Karkashadze Ekaterine , Chkhartishvili Nikoloz , Chokoshvili Otar , Tsertsvadze Tengiz
Published: April 2022

The number of people living with human immunodeficiency virus (HIV) is increasing due to improved screening, faster diagnosis, newer methods, availability and acceptance of treatment, but the prevalence of non-communicable diseases, particularly metabolic disorders, has grown among HIV infected patients.The aim of the study was to calculate the prevalence of T2D among people living with HIV in Georgia and find the association between diabetes and other comorbidities to fill up knowledge gap.
An Anlysis of Accounting at Second Level
Authors: Byrne Marann , Willis Pauline
Published: April 2022

For many students studying accounting at third-level, this is not their first exposure to the subject. Their experience of the subject at secondlevel is likely to influence their expectations and their approach to the subject at third-level. Third-level accounting educators need to be aware of and understand the second-level environment if they are to maximise the learning experience of their students.

This paper examines first-year business students’ experiences of accounting at second-level. A questionnaire was distributed to all first year students in Dublin City University Business School. An analysis of the responses revealed that the majority of teachers do not cover the full syllabus and that many students decide themselves to omit further topics when preparing for the Leaving Certificate examination. The analysis also revealed that students rate the Accounting paper as more predictable than examination papers in other subjects. An analysis of past Leaving Certificate Accounting papers supports the students’ views on the predicability of the papers.
The Role of the International Federation of Accountants in Education
Authors: Donovan Cecil W.
Published: April 2022

This paper outlines briefly the structure and operations of the International Federation of Accountants (IFAC), with particular emphasis on the Education Committee of IFAC. The work of the Education Committee is discussed in general followed by a more detailed consideration of two major documents which have been issued in recent years. The first of these is concerned with the pre-qualification education of accountants, and is linked to such developments as the Accounting Education Change Commission in the United States. The second is the guideline on information technology in the accounting curriculum, together with its appendix and the discussion papers issued subsequent to the guideline. The paper continues with an overview of the role of IFAC in relation to developing nations, and deals briefly with its work on reciprocity.
Applying Accruals-Based Accounting and Budgeting to UK Central Government
Authors: Likierman Andrew
Published: April 2022

A current UK initiative will mean major changes to government planning, control and reporting through the application of resource accounting and budgeting - a term which covers the introduction of accruals-based concepts. The changes and the reasons for their introduction are first set out. A number of issues arising from the application to government of GAAP designed primarily for trading organisations are then illustrated. The changes are set in the context of similar Irish and international changes being implemented or discussed.
Conflict in Financial Reporting: The Case of Coillte
Authors: McBride Hugh
Published: April 2022

The paper examines the difference of opinion between the directors of Coillte Teoranta and the Urgent Issues Task Force on how the company should account for growth in its forest asset. It illustrates the problem of conflict in the choice of accounting policy. The approach followed by Coillte over the period 1989-1995 is outlined and the potential impact on the company accounts of the alternative policies applicable in the circumstances of the case is considered. The nature of the difference in the various policies and the merits of each are discussed and evaluated in the context of the Accounting Standards Board’s draft Statement of Principles for Financial Reporting, its explanation of the thinking behind the development of FRS 3 and the requirement to present a true and fair view of financial performance and position. The role of regulation in resolving such conflict is considered.
What’s Wrong With Green Accounting and Auditing Prescription? Selling the Wood as Well as the Trees
Authors: Gallhofer Sonja , Haslam Jim , Tsen Shiu-Hsun
Published: April 2022

A number of contributors to the literature have - apparently in the name ofthe green - portrayed green accounting and auditing as problematic. The further mobilisation and prescription of green accounting and auditing are, for these contributors, overly centralist, interventionist and narrowly technicist. Yet, if the potential environmental threat is significant, and if a more voluntarist approach to environmental reporting responds marginally to that threat, at best, the sensitivity and cautions of those contributors who draw upon trends in contemporary theorising may constitute a misplaced emphasis. Indeed, attention may even ironically be displaced from substantive concerns.
Auditor Underreporting and Premature Sign-off: A Behavioural Study
Authors: Bernadi Richard A. , Arnold Donald F.
Published: April 2022

This study examined the potential for auditors to underreport the time spent on an audit task or to underaudit when encountering time-budget pressures. The sample includes 152 managers and 342 seniors who responded to a vignette in which auditor history and an audit’s time-budget status were manipulated. The results indicate that underreporting is still a problem that may occur in over 67 per cent of the overtime situations. The research indicates that auditors with a history of time-budget problems are more likely to underreport but not to sign off prematurely.
A Glimpse at Irish Accounting History
Authors: Clarke Peter J.
Published: April 2022

This paper initially argues for the importance of the study of accounting history. Following this, the paper looks at some sources of reference which provide some possibilities for future researchers of Irish accounting history. It also provides the first account of the dissemination of accounting/book-keeping knowledge throughout Ireland in the eighteenth century.
Women in Accounting: Career Progression Preliminary Investigation
Authors: Barker Patricia , Monks Kathy
Published: April 2022

This paper presents the findings of a preliminary investigation into the comparative career progression offemale and male Irish Chartered Accountants. The paper describes the use of a focus group interview which was initiated as a preliminary stage to an empirical study. The findings of the focus group are not presented as an end in themselves, but rather, as a source of rich information which provides direction for further research. The specific areas which emerged which led to further research were that women may bring different qualities to the profession which are not being encouraged, that women may be suppressing those qualities, that women experience obstacles to their career advancement which are not experienced by men, that women have different career aspirations and that women do not favour a quota system of promoting women to increase their visibility in top management.
The Importance of Marginal Tax Rate on the Decision to Take a Private Pension Plan: A Study of the Charactertistics of Private Pension Holders
Authors: Hickson Charles , McClay Deirdre
Published: April 2022

Previous work in the area of pension provision in the United Kingdom has concentrated on the personal and job characteristics of holders. This paper draws on the theoretical approach of the United States literature. The study is based on the tax shelter view of pensions and, as a result, it examines the influence of wealth factors, especially marginal tax rate, on the pension decision. It concentrates on two decisions: whether or not to join an occupational pension scheme and whether or not to take a personal pension plan. The results indicate that certain wealth factors are influential to the pension decision, but labour related characteristics are also highly significant. Marginal tax rate does not appear to be a significant factor.
Recording the Human Resource of Football Players as Accounting Assets: Establishing a Methodology
Authors: Morrow Stephen
Published: April 2022

This paper considers the accounting treatment adopted by professional football clubs in respect of their principal resource: the rights to services that the players are expected to provide. Preliminary empirical research is carried out into the accounting treatments adopted by clubs in Scotland in respect of costs connected with their players. Following on from this, three valuation methodologies are identified and evaluated, each of which is either currently used in accounting practice by one or more clubs, or is used in some form in the existing market place for players.
The Role of the Management Accountant in Implementing Decision-Support Systems: Some Empirical Evidence
Authors: Murphy Ciaran , Currie John , Fahy Martin
Published: April 2022

In a previous paper (Currie et al., 1992) we outlined the theoretical basis of a CIMA-sponsored research study into the application of the concept of ‘Decision-Support Systems’ (DSS) to the work of management accountants. The empirical part of this study (carried out through postal questionnaires and, subsequently face-to-face interviews) has now been completed. In this paper, we report on some of the research findings.

Most of our findings are supportive of the hypothesis that management accountants do provide meaningful decision-support to senior managers. Management accountants are generally aware of a need to provide more than purely structured modelling and reporting, given the complexity of senior-level decision-making in organisations. Senior managers are generally of the opinion that the management accountants who make the greatest contribution to their organisations are those who have a comprehensive understanding ofthe complexities of managerial decision-making, and who have the flexibility and business knowledge needed in order to support this decision-making. The management accountants who are least highly valued by their managers are those whose activities are limited to implementing traditional periodic reporting systems.
Utility of Inflation Accounting Data to Investors
Authors: Byrne Marann
Published: April 2022

The objective of financial reporting is to provide decision-relevant information to readers of financial reports. This paper presents the findings from an empirical study which examines the ability of inflation accounting data to explain the market values of UK listed companies. A recently developed cross-sectional valuation model incorporating measures from both the income statement and the balance sheet is used in the study. The study explores whether or not company policy towards the disclosure of inflation accounting data in the pre-mandatory period affects the explanatory power of these data. The analysis is performed for two periods to test for any evidence of a learning effect in respect of the inflation accounting data.
Some Approaches to a ‘True and Fair View’: A Review
Authors: Carpenter David
Published: April 2022

After an initial introduction indicating the apparent centrality of the true and fair view concept to UK accounting and auditing practice this paper explores, initially, some mainstream approaches to the meaning of the statutory phrase ‘true and fair view’. This is undertaken by analysis under the following headings:

• The Statute

•Company Law Committees

• Case Law

• Some Views from Academia

• The Institutional View (Auditing Standards and Guidelines)

• The View ofSome Practitioners

• The Industrialists’ View.

This analysis reveals some points of similarity between the points of view expressed by some mainstream commentators. It also reveals some conflicts. The similarities and conflicts are reviewed in Conclusions.
Factor Analysis and the Selection of Financial Variables: Some UK Evidence
Authors: Dyson Kenneth A. , McGrath Gregory
Published: April 2022

Financial ratios have been used for almost a century now and although there are misgivings about how they perform as an analytical tool, they have generally stood the test of time.

A major problem concerns which ratios should be adopted in order to carry out a multivariate evaluation. The purpose of this paper is to show how factor analysis may be utilised in the selection of ratios for financial evaluation. Additionally the importance of cash flow based ratios is examined in the light of Financial Reporting Standard 1.

The results of the study indicate that factor analysis can be used to reduce the number of variables under consideration for evaluative purposes with minimum loss of explanatory power. Also, cashflow, and in particular Operating Cash Flow, is found to be a significant factor for evaluative purposes, clearly separable from Entity Cash Flow, Funds Flow and liquidity-based factors.
The Impact of External and Internal Environmental Factors on the Design of Management Control Systems
Authors: Keating Donal
Published: April 2022

This paper contends that certain factors both internal and external to the organisation have an impact on the design of the organisation’s management control system.

The paper has as its foundation the contingency theory of management accounting which is based on the premise that there is no universally appropriate accounting system applicable to all organisations in all circumstances.

Particular emphasis will be placed on the implications of contingency theory for the design of management control systems in respect of organisations operating in a European environment.

The content of this paper is based, in part, on research commissioned for a course in European Financial Control for the National Distance Education Centre at Dublin City University.
FRS 1 Cash Flow Statements: A Survey of the Implementation of the Standard to Irish Published Accounts
Authors: Kirk Robert J. , Smyth Maurice J.
Published: April 2022

This paper addresses the historical background to the development of FRS 1 including a brief discussion of cash as an alternative to funds flow. The objective ofFRS 1 is investigated together with a brief summary of the key contents of the standard as a prelude to a survey analysing the first Irish published accounts based on the new standard. The main part of the paper consists of a detailed survey on how Irish public companies, North and South, have interpreted the new statement. The problem areas of acquisitions, the use of the direct method for reporting operating cash flows and the definition of cash equivalents are also reviewed to see how Irish companies have coped with the change in the accounting rules. The paper concludes by recommending a number of possible changes that should be examined by the Accounting Standards Board (ASB) with a view to improving the utility of the statement.
Management Accounting Systems: Some Field Evidence From Sixteen Multi-National Companies in Ireland
Authors: O'Dea Tony , Clarke Peter J.
Published: April 2022

Apart from surveys by Clarke (1992) and NUlty (1992), little is known about the management accounting systems used by Irish manufacturing firms. While both surveys provide some useful insights, further research is needed. The purpose of this paper is to present the findings of semistructured interviews with 16 financial controllers in large, multi-national companies operating in Ireland. A range of attitudes became evident in relation to existing cost systems. There was virtually no use of activity based costing; there was limited application of just-in-time systems; quality issues were important in most companies but formal cost of quality reports were generally absent.
Harmonic Reduction of Multilevel Inverters by using Soft Computing Techniques: A Review
Authors:   Department of Electrical Engineering, Shri G. S. Institute of Technology & Science, Indore, India, Saxena Ritu , Verma H. K. , Parakh Arun , Rajpal Rinki
Published: April 2022

To eliminate harmonics in output voltage, multilevel inverters are used in the utility interface of renewable energy sources and determination of switching angles for removing specific harmonics and lowering THD. Using the SHE-PWM approach, specified harmonics particularly low odd order harmonics, of the inverter's output voltage are eliminated. Because nonlinear transcendental equations contain several local optima, harmonic minimization is a difficult optimization issue. This paper presents that the objective function has along with selected harmonic removal restrictions by using various soft computing techniques.
Statistical Parametric Speech Synthesis for Punjabi Language using Deep Neural Network
Authors:   Department of Computer Science and Engineering, Guru Nanak Dev Engineering College Ludhiana, Punjab, India, Singh Harman , Singh Parminder , Kaur Gill Manjot
Published: April 2022

In recent years, speech technology gets very advanced, due to which speech synthesis becomes an interesting area of study for researchers. Text-To-Speech (TTS) system generates the speech from the text by using a synthesized technique like concatenative, formant, articulatory, Statistical Parametric Speech Synthesis (SPSS) etc. The Deep Neural Network (DNN) based SPSS for the Punjabi language is used in this research work. The database used for this research works contains 674 audio files and a single text file containing 674 sentences. This database was created at the Language Technologies Institute at Carnegie Mellon University (CMU) provided under Festvox distribution. Ossian toolkit is used as a front-end for text processing. The two DNNs are modeled using the merlin toolkit. The duration DNN maps the linguistic and duration features of speech. The acoustic DNN maps the linguistic and acoustic features. The subjective evaluation using the Mean Opinion Score (MOS) shows that this TTS system has good quality of naturalness that is 80.2%.
Evaluation of the Efficacy of Neoadjuvant Radiation Twice a Day Fractionation Therapy in Patients with Resectable Pancreatic Head Cancer
Authors: Korytova L. I. , Sklyar D. A. , Vlasova E. V. , Pavlovskiy A. V. , Polikarpov A. A. , Moiseenko E. V. , Korytov O. V.
Published: April 2022

The coronavirus of severe acute respiratory syndrome-2 (SARS-CoV-2) and the coronavirus infection caused by it, along with damage to the respiratory system, can lead to disorders of the central and peripheral nervous system. The article presents literature data and own observations of neurological disorders in patients with coronavirus disease in the superacute period. Pronounced neurological disorders are mainly observed in severe coronavirus disease and include acute ischemic stroke, subcortical micro- and macro— bleeding, acute necrotizing encephalopathy, Guillain-Barre syndrome. Factors potentially complicating the course of coronavirus disease and contributing to the development of neurological complications are hypertension, diabetes mellitus, chronic diseases of the heart and respiratory system. Based on existing publications and our own observations, we have systematized information about the relationship between coronavirus disease and neurological disorders, about possible factors contributing to the occurrence of stroke. The possibilities of using chest MSCT as the only method of radiation diagnostics for the early detection of viral pneumonia in patients receiving emergency and emergency care at the regional vascular center of BUZOO «GC BSMP No. 1» are considered. The use of this method, in the ultra-acute period of acute ischemic stroke, during the first 40 minutes from the moment of admission, can significantly reduce the time of diagnosis and mortality in patients with acute ischemic stroke and viral pneumonia.
Pemanfaatan Barang Bekas Terhadap Perkembangan Anak Usia Prasekolah Pada Masa Pandemi di TK IZZATUL Islam Bandung
Authors: Fauziah Liliek , Ardayani Tri
Published: April 2022

Dunia di hebohkan dengan penemuan virus terbaru yang berasal dari negara Wuhan China pada tahun 2019, lebih dari 100 negara di dunia berperan melawan virus covid 19 sehingga pada tanggal 20 Januari tahun 2020 World Health Organization (WHO) mendeklarasikan wabah virus covid 19 sebagai Public Health Emergency of International Concern (PHEIC). Tedros Adhanom Ghebreyesus, Direktur Jenderal Organisasi Kesehatan Dunia (WHO), mengumumkan secara resmi pada tanggal 11 Maret 2020 bahwa virus covid 19 (coronavirus) menjadi pandemi global. Tujuan penelitian untuk mengetahui perkembangan anak usia pra sekolah melalui pemanfaatan barang bekas pada masa pandemic di TK Izzatul Iman Bandung.Jenis penelitian kuantitatif, metode penelitian adalah survey, desain penelitian cross sectional. Jumlah populasi penelitian ini adalah 30 orang.  Jumlah sampel dalam penelitian ini 30 sampel. Peneliti mengambil sampel secara total sampling. Kriteria inklusi sampel dalam penelitian ini adalah : Anak yang berusia 5-6 tahun, Ibu yang memiliki anak usia prasekolah. Bersedia menjadi responden, Sehat jasmani dan rohani.Instrumen penelitian yaitu dalam bentuk kuesioner dan video pembuatan replica domba. Kuesioner dibuat oleh peneliti berdasarkan pada hasil review dan validitas pakar perkembangan anak melalui video replica domba, kemudian di buat rancangan kuesioner sebagai pedoman pada lembar observasi terhadap perkembangan anak.Hasil penelitian Lebih dari sebagian responden (63,33%) memiliki kategori pencapaian perkembangan yang sudah baik pada saat melakukan kegiatan replica barang bekas. Sebagian dari responden (50%) memiliki kategori pencapaian perkembangan aspek kognitif yaitu berkembangn sudah baik pada saat melakukan kegiatan replica barang bekas. Lebih dari sebagian responden (60%) memiliki kategori pencapaian perkembangan aspek motoric halus  yaitu berkembangn sudah baik pada saat elakukan kegiatan replica barang bekas. Sebagian dari responden (50%) memiliki kategori pencapaian perkembangan aspek social emosi kemandirian  yaitu berkembangn sesuai. (Saran)Saran pihak sekolah lebih dapat mempertahankan dan meningkatkan kembali kegiatan stimulasi perkembangan pada anak usia dini yang dapat dilakukan pada masa pandemic sehingga anak tidak mengalami hambatan dalam mencapai perkembangan yang optimal. Untuk Orang tua dapat berperan serta dalam melakukan kegiatan yang dapat menstimulasi perkembangan anak pada masa pandemi. Peran serta yang dapat dilakukan mengikuti kegiatan sekolah, kegiatan seminar
Terapi Kombinasi: Aromaterapi Jahe dan Relaksasi Otot Progresif pada Pasien Kanker Serviks Pasca Kemoterapi
Authors: Trisnaputri Ameinabilla Pasa , Adhisty Karolin , Purwanto Sigit
Published: April 2022

Mual muntah merupakan salah satu efek samping dari kemoterapi pada pasien kanker serviks. Upaya penanganan mual muntah dapat dilakukan dengan pemberian intervensi non farmakologi yaitu dengan terapi kombinasi: aromaterapi jahe dan relaksasi otot progresif. Aromaterapi jahe dan relaksasi otot progresif bermanfaat untuk memberikan kenyamanan dengan mengurangi atau menghilangkan mual muntah. Penelitian ini bertujuan untuk mengetahui pengaruh pemberian aromaterapi jahe dan relaksasi otot progresif terhadap mual muntah pada pasien kanker serviks pasca kemoterapi. Desain dalam penelitian ini adalah pre experimental dengan one grup pra-post test design dan penentuan sampel diambil dengan menggunakan teknik purposive sampling. Pemberian aromaterapi jahe dan relaksasi otot progresif diberikan 2 kali dalam sehari selama ±30 menit. Berdasarkan hasil uji t-test menunjukkan aromaterapi jahe dan relaksasi otot progresif berpengaruh dalam menurunkan mual muntah yang ditunjukkan dengan p-value sebesar 0,0001 (p-value<0,05). Aromaterapi jahe dan relaksasi otot progresif memberikan kenyamanan baik secara fisik dan psikis sehingga meningkatkan kenyamanan pasien. Kenyamanan ini akan membuat pasien mampu untuk mengontrol dan mengatasi mual muntah yang dirasakan. Intervensi kombinasi ini tentu menjadi salah satu alternatif solusi agar pasien dapat menggurangi efek kemoterapi sehingga terapi ini dapat diberikan secara maksimal
Analisis Determinan Personal hygiene dalam Mengelola Masker Kain Saat Pandemi Covid-19 di Kota Banda Aceh Tahun 2021
Authors: Warahmah Mawaddah , Iriani Dewi Utami
Published: April 2022

Personal hygiene dalam mengelola masker kain merupakan bagian dari pencegahan penularan Covid-19 dengan cara memelihara dan menjaga kebersihan diri dari masker kain. Penelitian ini bertujuan untuk mengetahui determinan personal hygiene dalam mengelola masker kain saat pandemi Covid-19 di Kota Banda Aceh.  Desain studi yang digunakan yaitu Cross Sectional analitik dengan metode pengambilan sampel Quota Sampling yang dikumpulkan secara online (Google Form)  dan penyebaran kuesioner offline. Sampel penelitian merupakan masyarakat pengguna masker kain di Kota Banda Aceh yang berusia 15-64 tahun dengan jumlah total 200 orang. Penelitian ini dilaksanakan dari bulan Februari – Oktober tahun 2021. Karakteristik responden terdiri atas 74,5% berjenis kelamin perempuan, 86% berusia remaja (15-25 tahun), 49% berpendidikan terakhir dasar (SD/SMP), 85,5% berstatus WFH/Daring. Hasil penelitian menunjukkan 53,5% memiliki personal hygiene yang baik, 60% memiliki pengetahuan yang baik, dan 54% memiliki sikap yang baik.  Terdapat hubungan signifikan (p < 0,05) antara pengetahuan dan sikap dengan personal hygiene dalam mengelola masker kain, tetapi tidak ada hubungan signifikan (p > 0,05) dengan jenis kelamin, usia, dan status aktivitas. Berdasarkan temuan tersebut, maka setiap responden penelitian ini disarankan untuk meningkatkan pengetahuan, sikap, dan personal hygiene yang baik dalam mengelola masker kain.Kata Kunci: Masker Kain, Personal hygiene, Protokol Kesehatan
Terapi Non Farmakologi pada Hipertensi
Authors: Iqbal Muhammad Fuad , Handayani Sarah
Published: April 2022

Hipertensi masih menjadi Global burden karena prevalensinya sangat tinggi yaitu 20.525 per 100.000 penduduk pada tahun 2015, dalam jangka panjang hipertensi dapat menyebabkan beberapa komplikasi penyakit seperti stroke, penyakit jantung dll. Terapi non farmakologis menjadi alternatif dalam manajemen hipertensi untuk menjaga kestabilan tekanan darah. Artikel ini dilakukan dengan metode literatur review. Terapi non farmakologis yang berhubungan dengan penurunan tekanan darah adalah: diet DASH (5,5-6,7/3-3,5 mmHg ), penurunan berat badan (5-20 mmHg untuk setiap penurunan 10kg), diet asupan sodium (2-8 mmHg pada konsumsi 1500mg /hari), Mindfulness-based stress-reduction program (MBSRP) (7,5/5,3 dilakukan selama 2 bulan), pengurangan konsumsi alkohol (3,31-5,3/2,04-3 mmHg), Isometric Handgrip Trainning (2,94/2,4 mmHg dalam waktu 8 minggu),  Aktivitas Fisik (4-9 mmHg minimal 30 menit/hari), Aerobik 8,3/5,2 mmHg 40-50 menit/hari) dan Immersed Ergocycle (Sepeda Statis) 5,1/2,9 mmHg serta refleksi kaki (8,4/3,4 mmHg selama 30 menit). Terapi  ini sangat mudah dilaksanakan namun diperlukan konsisten dalam menjalankannya, terapi ini sangat minim efek sampingnya sehingga sangat tepat menjadi alternatif dalam upaya penurunan tekanan darah pada pasien hipertensi. Kata kunci: non Farmaklogis, penurunan, tekanan darah,  hipertensi