bluuebunny/crossref_metadata_2025 huggingface dataset:
Changein the stress-strain state of elements of the «base – foundations – load-bearing structures» system dueto a possible progressive collapse
Authors: Havryliuk Oleksandr , Nechyporenko Dmytro , Zhuk Veronika , Nosenko Viktor
Published: June 2024

The calculation of a building for stability against progressive collapse using the LIRA SAPR-2019 software is considered. Two calculation approaches are compared: using a quasi-static formulation and direct integration of dynamic influences overtime. The first approach to calculating the local failure of an element used the force application principle defined for this element under normal operating conditions, but with the opposite sign (dynamism coefficient Kd=2, “pulldown” loading). These cond calculation approachis characterized by the dependence of the system response on the loading rate and the rate of removalof structures. To take into account damping, Rayleigh coefficients were determined by natural frequencies for two dominant modes of natural vibrations (No. 7, 10) based on the modal analysis of the system.The local failure time of the element was assigned as 0.1T (oscillation period) for natural vibration mode No.7, as the closest to the expected response of the system to the removal of the pylon. According to the calculation results, in the quasi-static formulation, a qualitative changein forces was recorded, where in stead of compression, tension appeared in the chain of pylons, which are located above the remote one, and in the dynamic formulation, a decrease of 70...90% in the magnitude of longitudinal forces in the pylons was recorded, that is, work was recorded on the principle of a hanging scheme. An increase in the load on the piles under the vertical load-bearing structures around the removed element is predicted under the scenario of a local failure of the structure; depending on the calculation method, the expected increase in the load on adjacent piles is 15...25%. Based on the results of the study, in order to increase the survivability and ensure the protection of building structures from progressive collapse, a decision was made to increase the reinforcement area by 30...35% for pylons in the entrance area to a dual-use structure, as well as in the radius of influence of a remote element, in order to absorb increasing forces by these elements when redistributing loads when removing an adjacent building element and assessing the load-bearing capacity of the remaining elements. It has been established that in this case, progressive collapse does not occur for this building.
Influence of perforation on static characteristics of the enclosing corrugated panel under the wind action
Authors: Lukianchenko Olga , Tsybulnyk Serhii , Kozak Andrii , Gerashchenko Oleh , Kara Iryna
Published: June 2024

The application of the enclosing panels with perforation in construction practice for protective structures is economic advantageous due to reduction of financial costs for their production, transportation and installation. But influence of perforation on static and dynamic characteristics of the enclosing panels was not enough investigated. With the purpose of wind protection of the buildings and structures at the Ukrainian Antarctic station „Akademik Vernadsky” static stress and stability analyses of the protective structure were executed in according with the first and second groups of limit states of State building regulations of Ukraine. The protective structure as the enclosing corrugated steel panel and supporting columns was appeared. In the article the results of numeral research of the stress strain state and stability of the corrugated panel are presented. The panel width and height were accepted permanent, and a panel thickness was explored and accepted according to requirements for its stiffness, strength and stability. The four corrugations in the form of trapezoids are located along the panel height. Perforation of the panel in the form of round holes with a radius of 12.5 mm was presented. Two finite element models of the corrugated panel using the software NASTRAN were built. The corrugated panel without perforation model as a collection of rectangular shell finite elements with six degrees of freedom at the node was modeled. This model contained 35161 finite elements and 32540 nodes. The finite element model of the enclosing corrugated panel with perforation contained 383043 triangular shell finite elements with six degrees of freedom at the node and 211609 nodes. Boundary conditions were imposed on the modal nodes along the height on both sides of the corrugated panel in the form of fixing, taking into account its rigid attachment to the columns. Wind action on the enclosing panel was presented as uniform distributed static load, the limit calculation values of which were got according to State building regulations of Ukraine and statistical data of wind at the Ukrainian Antarctic station. The main attention was given to research of influence of perforation on the corrugated panel equivalent stresses and displacements, critical values of wind load and form of loss of corrugated panel stability. Computational procedures of static stress and stability analyses of software NASTRAN were applied.
Exploring Atherosclerosis, Oxidized LDL, Insulin, and Tailored Diet Strategies in Cardiac Patient Assessment
Authors: Tariq Faiza , Moazzam Syeda Hira , Youman Eisha , Mushtaq Sobia
Published: June 2024

Background Plaque development in vessels which supply blood to heart muscles is caused by atherosclerosis, a slow but progressive process that leads to coronary artery disease (CAD). Arteries become gradually blocked by oxidized fatty acids, with excess fat intake or abnormalities in fat metabolism causing body changes. These changes may lead to an increase in LDL cholesterol, triglycerides, as well as a reduction in HDL cholesterol. The oxidation of excess low density protein (LDL) is a complex process involving many factors, with insulin and obesity playing a significant role and associated with many metabolic syndromes. The current study aims to determine the concentration of oxidized LDL in patients who suffer with cardio vascular diseases (CVDs) and to understand the correlation between oxidation and insulin resistance in cardiac forbearing.
Method The method used was to collect data from 30 patients admitted in the cardiology ward. For this purpose, an assessment proforma was built, which included anthropometric measurements, physical activity level, dietary history, and blood tests for lab findings such as lipid profiles.
Results The key findings determined that the anomalous function of AKT protein, which is present in pancreatic β cells, as well as disruption in PKC pathway cause phosphorylation in alpha and beta cells of pancreas, which causes diabetes and leads to heart attack.
Conclusion The aberrant changes in sugar test and lipid profile including Hb1Ac (9%), fasting blood glucose (250mg/dl), total cholesterol (342mg/dl), LDL (less than 250mg/dl), HDL (49 F mg/dl), and total triglycerides (215mg/dl) causes serious discomfort for patients.
Description of Propotamochoerus hysudricus Fossils from the Siwalik Beds of District Jhelum, Punjab, Pakistan
Authors: Nadeem Amir
Published: June 2024

Background. Siwalik Hills, situated in Punjab, Pakistan, are highly fossiliferous and are well-known worldwide for vertebrate fossil excavations. Suids are even-toed ungulates. Their fossils have been reported in large numbers in the Siwalik region of northern Punjab and other parts of these hills.
Method. To recover new fossils, a field survey was conducted from different geological formations visible around the Hasnot village of District Jhelum.
Results. The recent findings and subsequent documentation of dental remains belonging to Propotamochoerus (Mammalia, Suidae) emerged from the Middle Miocene Siwalik beds in the surroundings of Hasnot. The recovered material consists of an isolated second molar on the right side of the maxilla. The genus Propotamochoerus comprised middle to large-sized suids. It provides significant insights into the essential dental traits of this particular genus.
Conclusion. The recovered material has been assigned to the species Propotamochoerus hysudricus based on its morphological assessment. This particular substance can potentially augment the existing understanding of the species documented in the vicinity of the Salt Range of Siwalik Hills
Chemical Recycling of Plastic Waste from Different Polymers: New Trends
Authors: Saeed Saba , Attiq Ayesha , Ali Eshwa , Perveen Shakeela , Asif Ayesha , Maqbool Tania , Naeem Ayesha , Aslam Pakiza , Ashraf Sidra
Published: June 2024

Background For decades, the amount of global plastic waste has been increasing at an alarming level. Traditional landfill and incinerator treatments, on the other hand, result in air pollution and wastage of valuable land.
Method This study examined recent advances in the recycling and recovery of plastic waste. A special emphasis was placed on trash derived from polyolefinic sources, which accounts for a substantial part of plastic products used in the daily lifecycle. The mechanical and chemical systems and technologies for plastic waste treatment were detailed and explored in this study. To ensure a comprehensive study, sixty-five (65) papers were carefully selected. The selected papers were published during the period 2015-2023. These papers were searched using web search engine Google Scholar and PubMed database and reviewed to derive meaningful insights.
Results The findings determined that chemical recycling of plastic waste is a critical possibility to reduce marine and terrestrial pollution and enable the idea of circular economy to be implemented in today's world. Plastic waste poses both obstacles and opportunities to communities, independently of their level of environmental awareness or technical advancement. Moreover, mechanical processes utilize a variety of waste products as feedstock. Depending on their source, shape, and usage, these waste products can be reduced in size to a more acceptable shape and form (pellets, flakes, or powders).
Conclusion Advanced thermo-chemical treatment methods encompass a wide range of technologies that produce either fuels or petrochemical feedstock. Although mechanical recycling schemes are well known and commonly used, many chemical recycling treatment techniques are more productive and widely used due to their economic benefits.
Antioxidant Properties of Azadirachta Indica Leave Extracts
Authors: Hussain Shabbir , Hafeez Maleeha , Riaz Muhammad , Massey Shazma , Asghar Amina , Javed Atif
Published: June 2024

Background: Azadirachta Indica is an important medicinal plant commonly found in India, Africa, America, Europe, and many other regions of the world. The current study was designed to investigate the concentrations of important phenolic/flavonoid contents of ethanolic extracts of Azadirachta Indica (neem) leaves (Lahore, Pakistan).
Methods: High-performance liquid chromatography (HPLC) analysis revealed the presence of three phenolic compounds (gallic acid, sinapic acid, and caffeic acid) and two flavonols (Myricetin and Kaempferol). The plant extract contained the highest and lowest concentrations of myricetin acid (26.41µg/g) and kaempferol (3.35µg/g) among flavonols, respectively.
Results: Both acids are helpful in the manufacturing of antioxidant medicines. Among phenolics, sinapic acid (45.73µg/g) and gallic acid (1.96µg/g) were present in highest and lowest concentrations in plant leaves, respectively.
Conclusion: Gallic acid, sinapic acid, caffeic acid, myricetin, and kaempferol possess antioxidant and therapeutic potential and are highly beneficial for human health. Human beings can get many benefits and produce more medicines from the leaf extract of neem in the future. Many more advantages can also be taken from different parts of neem (leaves, seeds, and bark).
Seroprevalence and Hematological Investigation of Toxoplasmosis in Women of Lahore, Pakistan
Authors: Tabassum Rafia , Zubair Ansar , latif Asma Abdul
Published: June 2024

Background. Toxoplasma gondii is responsible for toxoplasmosis infection. Human beings and most warm-blooded animals are infected by this parasite, though the primary host of this parasite is the felid family. The current study was designed to assess the seroprevalence of toxoplasmosis and to investigate the hematological changes in the female human population of Lahore, Pakistan.
Methodology. For this research, 150 blood samples were collected from women being treated at Sir Ganga Ram Hospital Lahore, along with other details. Of these, 90 samples were selected for the analysis of hematological changes by using a hematology analyzer. The serum of these samples was analyzed to estimate the seroprevalence of toxoplasmosis by using the ELISA technique. All the information was collected with the help of a questionnaire and analyzed to find out the risk factors. 
Results. The overall prevalence of toxoplasmosis in the female human population in Lahore was found to be 27%. The prevalence rate was 31% and 24% among pregnant and non-pregnant women, respectively. Similarly, women who underwent abortion had a high prevalence rate (66.6%) as compared to normal pregnant women (25.6%). In pregnant women, infection was more prevalent in the third trimester of pregnancy (43.7%), as compared to the first (28.5%) and second (20%) trimesters. The prevalence rate was higher in those women who had contact with cats or any other pet animal. The hematological parameters of the samples were also examined. In seropositive women, the levels of Hb and PCV declined, while the counts of lymphocytes and neutrophils considerably increased. Abnormal concentration levels of ALT and AST enzymes were also observed in seropositive women.
Conclusion. This study revealed a higher prevalence of toxoplasmosis in pregnant women. Therefore, clinical screening should be encouraged for this infection
Caution with Journal Selection: Spam, Copycat Journals, and Predatory Publishing
Authors: Teixeira da Silva Jaime A.
Published: June 2024

The modern scholarly journal is currently faced with the challenge of upholding its principles in order to attract a continuous stream of authors to maintain its publishing status. Further, it also needs to be weary of unscrupulous players (including competitors) lurking in the global knowledge stream that pose an existential threat by diverting academics away from legitimate journals using underhanded or unfair practices, such as the use of spam or journals that employ copycat names. It is not always easy to distinguish predatory from exploitative journals, or underhanded from unfair practices, and even the use of or reliance on publishing blacklists does not offer potential authors a safe selection of journals to publish in. Authors and journals thus live in a volatile publishing environment in which they are confronted with constant threats. In biomedicine, these can translate into reputational damage to the journal and publisher if fake science or pseudoscience is published, since it puts at stake the journal’s reliability for biomedical information. For authors, particularly younger or less experienced ones whose careers depend on publishing advances, a mistake such as making a submission to a hijacked or copycat journal that impersonates the original journal may carry long-term negative reputational consequences. So, such a decision can be career altering.
Conducting Forensic Multidisciplinary Examinations and Sets of Forensic Examinations Using Specific Expertise in Economics
Authors: Slyusarenko Viktoriya , Khomutenko Oleksiy , Tarasyutina Svitlana
Published: June 2024

The quality of forensic examination depends on a forensic expert’s qualification and his/her in-depth and responsible research on objects, the investigation of which arose during pre-trial investigation or trial. Currently, expert methodologies for conducting multidisciplinary forensic economic examinations and sets of forensic examinations require improvement, especial-ly in light of wartime conditions. Multidisciplinary examination reflects contemporary theoretical trends by integrating legal norms into practical application to address urgent tasks in pre-trial investigations and court proceedings. The most efficient approach is to use a set of methods and technical means that give rise to new branches of scientific knowledge, determine the regularities of their practical significance, and establish interdisciplinary links. At the same time, multidisciplinary examination demonstrates high efficiency and broad possibilities through the combined and synthesized application of knowledge from diverse scientific fields and technical tools in addressing tasks assigned to a forensic expert. Sequential conduct of various types of forensic examinations during the resolution of multidisciplinary tasks in some cases ensures the reliability of expert conclusions and optimizes the judicial process. Multidisciplinary examination conclusions have a varied impact on the decisions made by the parties to the dispute. Therefore, improving the methodology of conducting multidisciplinary forensic examinations or sets of forensic examinations during the resolution of complex issues, which often arise in conditions of martial law, is relevant. This allows for the determination of unified approaches to addressing problematic aspects of such research.
Intersections of Statistical and Substantive Significance Under a True and False Null Hypothesis
Authors: Komaroff Eugene
Published: June 2024

This paper has two objectives: (1) Provide intuitive insight into statistical and substantive significance intersections with histograms, bar graphs, and crosstabs with data from independent samples t-tests. (2) Convincingly demonstrate with graphs and a few numbers that statistically significant p-values from independent samples t-tests are valuable for screening out standardized mean differences, known as Cohen’s d (effect size), that would otherwise be misinterpreted as substantively significant. The author hopes the empirical sampling distributions in this paper help students, applied researchers, and science writers to properly understand and appreciate the value of statistical significance for scientific inference and decision-making with small sample sizes (n < 1,000) in the face of uncertainty.
The Association Between Obesity Phenotypes and Cardiovascular Diseases
Authors: Filiniuk P.Yu. , Shishkin A.N. , Pchelin I.Yu. , Volovnikova V.A. , Droganova A.S. , Khudyakova N.V.
Published: June 2024

Cardiovascular diseases and obesity are related medical and social problems. However, some obese people remain free of cardiovascular disease for long periods of time, and the concept of obesity phenotypes that differ in cardiovascular risk has been actively studied. Currently, there are no generally accepted diagnostic criteria for them, and the mechanisms underlying their formation remain unclear. The purpose of this article is to discuss the literature data on obesity phenotypes, their relationship with cardiovascular diseases and mortality, as well as the place of obesity in the domestic algorithm for diagnosing stable coronary heart disease.
Motivasi member gym dan tingkat perubahan perilaku sehat ditinjau dari perbedaan jenis kelamin
Authors: Wanasari Sekar Murti , Noordia Anna , Yuliastrid Dita , Kumaat Noortje Anita
Published: June 2024

Tren gaya hidup sehat membuat masyarakat mengunjungi tempat-tempat menyediakan layanan bagi masyarakat yang ingin mendapatkan kesehatan jasmani. tempat-tempat ini biasa disebut pusat kebugaran. dilihat dari keuntungan yang ingin didapatkan oleh member fitness untuk memenuhi kebutuhannya, member laki-laki dan perempuan memiliki perilaku yang berbeda-beda ketika memutuskan untuk mengunjungi fitness center. Tujuan penelitian ini adalah untuk mengetahui motivasi member gym ditinjau dari sex difference dan untuk mengetahui tingkat perubahan perilaku sehat member gym ditinjau dari sex difference. Metode penelitian ini menggunakan deskriptif kuantitatif. Subyek penelitian adalah 20 laki-laki dan 20 perempuan berusia 21-35 tahun dengan total sampling sebagai sampel. Teknik pengumpulan data menggunakan kuesioner Exercise Regulation Questionnaire (BREQ-2) dan kuesioner Adult Eating Behavior Questionnaire (AEBQ). Hasil Penelitian Menunjukkan bahwa laki-laki memiliki motivasi intrinsik yang lebih besar dari pada perempuan. Motivasi Intrinsik laki -laki adalah 40% sedangkan perempuan adalah 30%. Perempuan memiliki motivasi eksternal yang lebih besar daripada laki-laki. Motivasi eksternal perempuan adalah 20% sedangkan laki-laki adalah 10%. Perilaku hidup sehat member gym memiliki minat makan yang rendah. member gym memiliki perilaku menghindari makan atau minat makan yang rendah karena anggota memiliki citra tubuh yang negatif sehingga anggota mengurangi frekuensi makanan.
O cuidador familiar em saúde mental: um olhar para quem cuida
Authors: Nascimento Elayne Mágda Andrade do , Oliveira Ana Eloísa Cruz de , Nunes Jackson Muniz , Freitas Sthephanie de Abreu , Jesus Amélia Leticia Oliveira de , Beserra Hebe Janayna Mota Duarte
Published: June 2024

Objetivo: analisar a produção de conhecimento nacional sobre o que se tem produzido acerca da saúde mental dos cuidadores familiares de pessoas com transtornos psiquiátricos. Pergunta problema: O que se tem evidenciado na literatura científica acerca da saúde mental dos cuidadores familiares de pessoas com transtornos psiquiátricos? Metodologia: trata-se de uma revisão de literatura com abordagem qualitativa, cuja busca foi realizada a partir das seguintes bases de dados virtuais: MEDLINE/PubMed, LILACS, BDENF e bibliotecas virtuais SciELO e BVS. A amostra desse estudo foi constituída por 06 artigos científicos publicados entre os anos de 2018 a 2023. Utilizou-se a estratégia PICO, para delinear a questão norteadora e o checklist PRISMA 2020 para garantir o rigor metodológico científico. A busca pelos dados ocorreu em abril de 2023, utilizando-se os descritores: “Saúde Mental”, “Cuidadores Familiares” e “Transtornos Mentais” separados entre si pelo operador booleano “AND”. Principais Resultados: Foram encontrados 47 artigos, sendo selecionados um total de seis artigos para a amostra. A partir da sua análise foram definidas duas categorias temáticas: “Fatores individuais associados à Saúde Mental do cuidador de familiar com transtornos psiquiátricos” e “Fatores externos associados à saúde mental do cuidador de familiar com transtornos psiquiátricos”. O estudo de tais categorias revelou que, no contexto dos fatores individuais, ser do sexo feminino, ter baixo nível de escolaridade, não ter trabalho remunerado e quanto maior for à idade, maior o surgimento de adoecimento psíquico. No que se refere aos fatores externos, percebeu-se que há um desgaste psíquico e sobrecarga que prejudicam a saúde mental dos cuidadores que tiveram seus projetos de vidas e rotinas de atividades modificados pela necessidade de cuidar de pessoas com transtornos psiquiátricos.
ANALYTICAL AND SYNTHETIC PROCESSING OF INDICATORS OF THE LEVEL OF FINANCIAL AND ECONOMIC POTENTIAL OF AN INDUSTRIAL ENTERPRISE BASED ON CLUSTER ANALYSIS
Authors:   Kremenchuk Mykhailo Ostrohradskyi National University, Zaika Kateryna
Published: June 2024

The article assesses the level of financial and economic potential of industrial enterprises using analytical and synthetic processing of its components (budgetary-resource, financial-investment, safety-oriented, borrowed, credit-market, investment, innovative-technological and riskadaptive) based on cluster analysis carried out for each group of selected indicators. For the assessment, real statistical reporting of the largest enterprises in the Kharkov region in terms of industrial potential was used. Analytical and synthetic processing for each of the components was carried out in accordance with the following stages: justification of the goals of cluster analysis, selection of a measure of distance between cluster indicators; choosing a clustering method and deciding on the number of clusters; assessment of cluster reliability; interpretation of clusters; distribution of industrial enterprises by level of financial and economic potential; comparison of levels of financial and economic potential and formulation of conclusions. The consistent implementation of the above stages made it possible to reflect the main trends in the dynamics of financial and economic potential level of grouping objects in the total number of enterprises at different indicators levels (high, medium, and low). During the analyzed period, industrial enterprises had the largest percentage of a high level of budget-market (86%), borrowed (49%) and investment (46%) components. At the same time, the average level was not significant and ranged from 14 to 34% among the studied components. A low level of financial and economic potential was also observed, the highest value (66%) was characteristic of the innovation and technological component, and the lowest value (1%) was observed for the budgetary and resource component. The results of the assessment are the basis for identifying current factors and threats that affect the industrial enterprises level of financial and economic potential, developing a strategy for their further development and justifying effective management decisions.
MANAGEMENT AND IMPLEMENTATION OF BIOTECHNOLOGIES IN THE AGRICULTURAL SPHERE (INTERNATIONAL EXPERIENCE)
Authors:   National Scientific Centre ", Kostiuk Roman ,   Institute of Agrarian Economics", Romanov Roman ,   University of Customs and Finance
Published: June 2024

The article examines the objective contradictions of innovative development, analyzes the international experience of solving them by creating such modern organizational forms as clusters. Modern innovative development policy, which is based on the creation of high-tech clusters, is gaining wide recognition in the world as the main way of developing the competitiveness of the state, regions and enterprises, stimulating innovations, attracting investments, and creating new technologies. In this aspect, the study of the formation of biotechnological clusters and their specifics plays the role of a leading link in learning the patterns and solving problems of innovative development not only of the branches of the national economy, but also of the state as a whole. A modern innovation cluster is a union of various organizations (industrial companies, research centers, state administration bodies, universities, public organizations, etc.), which allows you to use the advantages of the main methods of coordination of the economic system - state regulation of the inter-firm hierarchy and the market mechanism, which makes it possible to spread new knowledge, scientific discoveries and inventions more quickly and efficiently. The main system-forming contradictions of innovative development are the contradictions between economic and social interests and the principles of innovative development; between national and global interests of innovative development; between the cost of developing a new innovative technology and the economic effect of its implementation; between the interests of producers and consumers of innovative products; between the available scientific potential and its implementation in specific innovations; between individual and public interests in the process of creating innovations and contradictions in the interaction of factors in the process of innovative renewal. The modern organizational form of solving them is the clustering of innovative development of enterprises. Based on the international experience of creating biotechnological clusters, a similar organizational scheme has been developed for Ukrainian biotechnological enterprises. A basic diagram of a biotechnological cluster is proposed
ANALYZING THE BALANCE SHEET OF THE EURO AREA NCBS AND THE ECB. THE IMPACT OF SECURITIES ON INFLATION AND ECONOMIC ACTIVITY
Authors:   University of Ioannina, Garafas Georgios
Published: June 2024

When assessing the decisions of a central bank, such as the European Central Bank (ECB), the traditional focus has been on its interest rate policy and the resulting implications. However, given the increasing use of unconventional monetary policy instruments in recent years, an examination of the Central Bank's balance sheet and its implications has become imperative. This paper investigates the evolution and impact of the Eurosystem's balance sheet on the Eurozone's economy. The empirical analysis utilizes a Structural Vector Autoregressive (SVAR) model to analyze the responses to exogenous shocks resulting from innovations in securities held for monetary policy purposes within the Eurosystem. Impulse responses indicate that unconventional monetary policy innovations exert positive impacts on prices and output. These results support the efficacy of unconventional monetary policy and advance knowledge of the links between the balance sheet policies of the European Central Bank and the broader Eurozone economic dynamics.
FORMATION OF ENVIRONMENTAL AND ECONOMIC RELATIONS IN THE CONTEXT OF INNOVATIVE DEVELOPMENT
Authors:   The Accounting Chamber, Holubka Stepan , Yatsykovskyy Bohdan ,   National Academy of Management, Ivanishyna Halyna ,   National Academy of Management
Published: June 2024

This article clarifies the essence of ecological and economic relations, which are proposed to be considered as systemic interactions between subjects in the form of governmental, public, scientific and educational, business structures, individuals and their groups during the use of natural resources (extraction, storage , processing, sales, etc.), their restoration, protection, greening of production, ensuring environmental safety. The main directions of manifestation of ecological and economic relations are indicated. The most threatening environmental proble\ers the field of environmental protection as a producer and generator of ecological innovation ideas in the conditions of a competitive market of natural resources, is substantiated.
ОБЛІК ІНВЕСТИЦІЙНОЇ НЕРУХОМОСТІ В КОНТЕКСТІ ЗАСТОСУВАННЯ МІЖНАРОДНИХ СТАНДАРТІВ
Authors: Новицький Микола
Published: June 2024

У статті досліджено основні положення та особливості міжнародних стандартів з обліку інвестиційної нерухомості. Обґрунтовано, що облік інвестиційної нерухомості в контексті застосування міжнародних стандартів є важливим аспектом для фінансової звітності та управління активами компаній. Досліджено аспекти обліку інвестиційної нерухомості у контексті застосування міжнародних стандартів фінансової звітності. Визначено методи та принципи обліку цього виду активів, встановлені міжнародними стандартами, зокрема МСФЗ/МСБО. Розглянуто основні аспекти визнання та вимірювання вартості інвестиційної нерухомості, а також переоцінки її за справедливою вартістю. Висвітлено важливість відповідності фінансової звітності підприємств міжнародним стандартам та їх вплив на прозорість та порівнянність фінансової інформації. Зроблено висновокк, що важливим аспектом є також те, що високі стандарти обліку інвестиційної нерухомості допомагають забезпечити прозорість та достовірність фінансової звітності підприємств. Це важливо для зацікавлених сторін, таких як інвестори, кредитори та регулятори, які використовують фінансову інформацію для прийняття рішень.
ОБЛІК МАРКЕТИНГОВИХ ВИТРАТ ПІДПРИЄМСТВА
Authors: Височан О.О. , Водяний Т.Б.
Published: June 2024

Стаття присвячена дослідженню методики ведення обліку маркетингових витрат у вітчизняній практиці. Здійснено аналіз існуючих підходів до розробки номенклатури аналітичних рахунків, пов’язаних з обліком широкого спектру витрат маркетингу. У статті подано графічну інтерпретацію облікових підходів до співвідношення понять “маркетингові витрати” та “збутові витрати”. Розглянуто чотири моделі обліку витрат на маркетинг: маркетинговий підхід, при якому витрати на збут є складовими витрат на маркетинг; нормативний підхід, при якому витрати на маркетинг є складовими витрат на збут; диференційований підхід, коли витрати на збут та витрати на маркетинг є окремими категоріями витрат та синтетичний підхід, за якого витрати на збут та витрати на маркетинг містять як спільні, так і індивідуальні статті витрат. Узагальнено кореспонденцію рахунків щодо відображення витрат на маркетинг з врахуванням вимог законодавства та чинної практики бухгалтерського обліку.
ОКРЕМІ АСПЕКТИ ЩОДО ПРОФЕСІЙНОЇ ПІДГОТОВКИ ПЕРЕМОВНИКІВ ТА ЇХНЬОЇ РОЛІ У ПРОВЕДЕННІ СПЕЦІАЛЬНИХ ОПЕРАЦІЙ
Authors: Бурангулов А. В. , Домброван Н. В.
Published: June 2024

Під час здійснення своєї професійної діяльності поліцейським часто доводиться вести перемовини з правопорушниками, окремими злочинцями та злочинними угрупованнями. Відомо, що перемовини – це один із ненасильницьких способів боротьби зі злочинністю, заснований на законі, моральності, психології, що являє собою діалог у низці кримінальних ситуацій зі злочинцями (злочинними організаціями, суспільствами, групами) із метою їх відмови від подальшої злочинної діяльності, а також активного сприяння розкриттю і розслідуванню злочинів, розшуку та затриманню осіб, що скоїли їх, усуненню заподіяної шкоди, здобуття оперативної й криміналістично значимої інформації. Важливим складником перемовин під час проведення спеціальних операцій органами та підрозділами МВС України, зокрема під час затримання озброєних злочинців та звільнення заручників, є професійне ведення поліцейських перемовин парламентарями. Величезна відповідальність, що покладена на перемовника, передбачає його підготовку і цілий комплекс якостей, необхідних під час проведення переговорів. Аналіз професійної підготовки перемовника обов’язково передбачає те, що останній має бути ще й психологом. Він повинен уміти налагоджувати психологічний контакт, уміло використовувати відхилення від теми переговорів, не втрачати ініціативи і не відступати від домінуючого або паритетного свого положення та ін. Перемовини стали ключовим поняттям, завдяки якому можна не лише дійти консенсусу, а й у деяких випадках уникнути кровопролиття, зокрема під час ведення перемовин зі злочинцями. Багато в чому успіх даної операції залежатиме від підготовки парламентарів-професіоналів. Саме про цей важливий момент під час проведення спеціальних операцій із затримання озброєних злочинців та звільнення заручників ми хочемо висвітлити в контексті даної наукової статті. У статті досліджено питання професійної підготовки поліцейських до переговорів зі злочинцями під час проведення спеціальних операцій із затримання озброєних злочинців та звільнення заручників. Визначено та обґрунтовано умови ефективної підготовки перемовників.
ОСОБЛИВОСТІ ВИКОРИСТАННЯ ЦИФРОВИХ ТЕХНОЛОГІЙ В ОСВІТНЬОМУ ПРОЦЕСІ ЗАКЛАДІВ ПРОФЕСІЙНОЇ (ПРОФЕСІЙНО-ТЕХНІЧНОЇ) ОСВІТИ
Authors: Барбарош Ірина
Published: June 2024

Modern society is characterized by a significant impact of information technologies on all spheres of human life. In a special way, the processes of digital transformation affect educational institutions, including vocational and technical (vocational and technical). Currently, professional (vocational and technical) education occupies an important place in the country's economy, determining the priority of effective training of highly qualified personnel in the state policy of Ukraine.
IMAGEM CORPORAL E IDENTIDADE DE GÊNERO: UMA REVISÃO INTEGRATIVA COM REFLEXÕES VOLTADAS À EDUCAÇÃO FÍSICA ESCOLAR
Authors: De Oliveira Santos Eduarda Cristina , Campos Galvanho Herculino Patrick , Almeida de Oliveira Vinicius , Rabelo de Almeida Vitor Alexandre , Machado Huguenin Felipe
Published: June 2024

A imagem corporal é a representação mental do próprio corpo. Este estudo tem como objetivo compreender a imagem corporal de pessoas transgênero, interfaceando com a Educação Física escolar. Realizou-se uma revisão integrativa na base de dados Scopus, resultando em 5 artigos. Um achado relevante foi a ausência de estudos sobre imagem corporal em populações LGBTQIA+ na Educação Física escolar, evidenciando a invisibilidade dessas populações. A literatura tem priorizado a dicotomia de homens e mulheres cisgênero, com pouca ênfase nas vivências de minorias sexuais e de gênero, especialmente pessoas trans.
Efektivitas Pendekatan Kontekstual Berbantuan Media Konkret Terhadap Hasil Belajar Matematika Siswa Kelas III Sekolah Dasar
Authors: Munisah Siti , Hariandi Ahmad , Faisal Hidayat Akhmad
Published: June 2024

Jenis penelitian ini yaitu kuantitatif dengan menggunakan bentuk Quasi Eksperimen. Salah satu model yang dapat digunakan yaitu pendekatan kontekstual. Penelitian ini menggunakan desain Quasy Eksperimental Design dengan bentuk Nonequivalent Control Group Design. Populasi dalam penelitian ini sebanyak 59 orang siswa kelas III SDN 55/1 Sridadi. Adapun sampel penelitian ini yakni seluruh anggota populasi yang meliputi kelas IIIA yang berjumlah 31 orang siswa serta kelas IIIB yang berjumlah 28 orang siswa. Hasil penelitian menunjukkan efektivitas data berdistribusi normal dengan signifikansi Xhitung (5,79) < Xtabel (7,81) pada kelas pre test dan signifikansi Xhitung (6,04) < Xtabel (7,81) pada kelas post test. Uji homogenitas diperoleh Fhitung (1,211) < Ftabel (1,884) dengan taraf signifikansi 5% dengan menggunakan uji varians. Sedangkan pada Uji T didapatkan thitung (1,754) ≥ ttabel (1,672) yang berarti bahwa Ha diterima dan Ho ditolak. Pendekatan kontekstual berbantuan media konkret lebih efektif terhadap hasil belajar matematika siswa kelas III SDN 55/1 Sridadi.
Análisis del sexting como factor de riesgo en la difusión de pornografía infantil
Authors: Colmenares-Guillen Luis Enrique , Barrera-Márquez Rodolfo Andrei , Cerón-Garnica Carmen
Published: June 2024

INTRODUCTION. Child pornography is a crime that new communication technologies have been transforming and modifying its modus operandi. If we add to this problem the fact that parents provide their children with a mobile device at an early age, the ideal context for the creation of this virtual social phenomenon is generated. OBJECTIVE. To identify sexting as a risk factor in the dissemination of child pornography, represented by the viewing and sending of images that can be used as material for the perpetrators of this crime. METHOD. The research is quantitative, retrospective cross-sectional type, since the research data are obtained with the help of surveys. RESULTS. Of the total number of people surveyed, 30% viewed pornography involuntarily and 47% voluntarily, which meant that 77% probably viewed an intimate photo of a third person without their consent. DISCUSSION AND CONCLUSIONS. The present work was compared with data related to sexting, in which INHOPE showed that 65% of respondents had sent intimate photos, while Quadrantin indicated that 37% of respondents knew someone who had also sent intimate photos, which shows that sending intimate photos represents a danger for minors and society in general.
PEDAGOGI EKSISTENSIAL HUMANISTIK DALAM PANDANGAN JEAN PAUL SARTRE DAN REFLEKSI ATAS KEBIJAKAN MERDEKA BELAJAR DI INDONESIA
Authors: Siswadi Gede Agus
Published: June 2024

This research focuses on an exploration of Jean Paul Sartre’s thoughts related to the philosophy of existentialism. The philosophical thinking of this existentialist will form a stream of existentialist education philosophy that is more inclined to the application of humanistic education. The method used in this research is a qualitative method with a philosophical hermeneutic approach. The results of this study show that humanistic existentialist pedagogy is an educational approach that prioritises the individuality and subjective experience of students. Rooted in the philosophies of existentialism and humanism, this approach positions teachers as facilitators who help students find the meaning of life, develop identity, and explore personal values. The main focus is to empower students to take an active role in the learning process, encourage self-reflection and build independence. Through deep interaction between students and subject matter, this approach triggers holistic development, not only of cognitive aspects but also emotional, social, and spiritual. Teachers not only teach facts, but also guide students in relating learning to the reality of everyday life. It aims to create individuals who are more aware, responsible, and have a deeper understanding of themselves as well as the surrounding environment. The humanistic existentialist pedagogical approach and the concept of ‘Merdeka Belajar’ both prioritise individual autonomy in learning. Both the humanistic existentialist approach, which emphasises personal growth and freedom in learning, and the concept of ‘Merdeka Belajar’, which gives students the opportunity to manage their own learning, both provide space for students to take an active role in the learning process, respect the uniqueness of each individual, and encourage personal responsibility in learning from each learner.
PEREMPUAN, SPIRITUALITAS, DAN PERUBAHAN SOSIAL: ANALISIS TERHADAP PERAN SARATHI DALAM MASYARAKAT HINDU KONTEMPORER
Authors: Raharjo Sukirno Hadi , Ningrum Siti Utami Dewi
Published: June 2024

Penelitian ini bertujuan untuk menganalisis peran perempuan sebagai Sarathi dalam ritual keagamaan Hindu dan dampaknya terhadap perubahan sosial dalam masyarakat Hindu kontemporer. Fokus penelitian ini adalah mengeksplorasi dinamika gender yang terkandung dalam pelibatan perempuan sebagai Sarathi, serta bagaimana peran tersebut mempengaruhi spiritualitas dan kontribusinya terhadap perubahan sosial. Melalui pendekatan kualitatif, penelitian ini akan melakukan analisis mendalam terhadap pengalaman dan persepsi perempuan yang mengemban peran Sarathi dalam konteks keagamaan Hindu. Penelitian juga akan menyoroti tantangan dan peluang yang dihadapi perempuan dalam menjalankan peran ritualistik ini serta dampaknya terhadap perubahan struktural dalam masyarakat Hindu kontemporer. Hasil penelitian ini diharapkan dapat memberikan pemahaman yang lebih baik tentang kontribusi perempuan dalam konteks keagamaan Hindu, menggali potensi perempuan sebagai agen perubahan sosial, dan memperkuat dialog mengenai kesetaraan gender dalam ranah keagamaan. Selain itu, penelitian ini diharapkan dapat memberikan landasan bagi kebijakan dan advokasi yang mendukung pemberdayaan perempuan serta mendorong kesetaraan gender dalam konteks keagamaan Hindu yang terus berkembang.
Pemanfaatan Limbah Tembakau Sebagai Insektisida Alami Guna Meningkatkan Produktivitas Argopreneur Muda Desa Purwokerto Kecamatan Ngimbang Kabupaten Lamongan
Authors: Carina Annisa' , Mayasari Intan , Qahar Dhiah Agustina , Saidah Nur
Published: June 2024

Purwokerto Village, located in Ngimbang District, Lamongan Regency, is a village that is very dependent on the tobacco farming sector as the main livelihood of its residents. However, pest attacks and plant diseases often cause significant losses in agricultural production, threatening the welfare of farmers. From agricultural products carried out by farmers, waste is obtained from chopping tobacco leaves which are not used. Tobacco waste contains compounds that have natural insecticidal properties, meaning it can be used to effectively control pest attacks and plant diseases. Therefore, community service is carried out using the science and technology diffusion method to develop knowledge and skills in the context of sustainability through young agropreneurs and farmers in Purwokerto Village. By carrying out this training, it is hoped that village communities can make natural insecticides independently by utilizing existing resources.ABSTRAKDesa Purwokerto terletak di Kecamatan Ngimbang Kabupaten Lamongan adalah sebuah desa yang sangat bergantung pada sektor pertanian tembakau sebagai mata pencaharian utama penduduknya. Akan tetapi serangan hama dan penyakit tanaman seringkali menyebabkan kerugian yang signifikan dalam produksi pertanian, mengancam kesejahteraan petani. Dari hasil pertanian yang dilakukan petani, diperoleh limbah dari pencacahan daun tembakau yang tidak dimanfaatkan. Limbah tembakau mengandung senyawa yang memiliki sifat insektisidal alami, artinya dapat digunakan untuk mengendalikan serangan hama dan penyakit tanaman secara efektif.  Oleh karena itu, dilakukan pengabdian Masyarakat dengan metode difusi iptek guna mengembangkan pengetahuan dan keterampilan dalam konteks keberlanjutan melalui agropreneur muda dan petani di Desa Purwokerto. Dengan dilakukan pelatihan ini, diharapkan masyarakat desa dapat membuat insektisida alami secara mandiri dengan memanfaatkan sumberdaya yang telah ada.
Greywater Waste Treatment as a Solution to the Clean Water Crisis in Bontang City
Authors: Wulandari Lies Kurniawati
Published: June 2024

This research develops a technique for treating greywater and rainwater wastewater into clean water, namely by using a filtration technique using sand as a filter material, as well as adding PAC (Poly Aluminum Chloride) and soda ash (Sodium Chloride) to neutralize pH. Observations were made on variations in PAC and soda ash levels (X1) and variations in sand thickness (X2) on water quality parameters (Y) consisting of pH and turbidity (NTU). Data analysis was performed using the linear regression method. The treatment techniques applied are proven capable of converting greywater and rainwater waste into class II clean water. In other words, water can be used for daily needs but not for consumption. The filtration method can remove pollutants in greywater wastewater and be a solution for meeting clean water in urban areas, especially in Bontang City, East Kalimantan.ABSTRAKPenelitian ini mengembangkan sebuah teknik pengolahan air limbah greywater dan air hujan menjadi air bersih, yakni dengan teknik filtrasi menggunakan pasir sebagai material filter, serta penambahan PAC (Poly Alumunium Chloride) dan soda ash (Sodium Chloride) untuk menetralisir pH. Pengamatan dilakukan terhadap variabel variasi kadar PAC dan soda ash (X1) dan variasi ketebalan pasir (X2) terhadap parameter kualitas air (Y) yang terdiri dari pH dan kekeruhan (NTU). Analisis data dilakukan dengan menggunakan metode regresi linier. Secara umum, teknik pengolahan yang diterapkan terbukti mampu merubah limbah greywater dan air hujan menjadi air bersih kelas II. Dengan kata lain, air telah dapat digunakan untuk keperluan sehari-hari, namun tidak untuk dikonsumsi. Metode filtrasi mampu menghilangkan polutan yang terkandung dalam air limbah greywater, dan dapat menjadi solusi pemenuhan air bersih di kawasan perkotaan, khususnya Kota Bontang, Kalimantan Timur.
Effect of Salt Solution in Electrochemical Stabilization with Variation of Potential Difference on Clay's Shear Strength
Authors: Darmiyanti Lydia , Wiharja Ujang
Published: June 2024

Clay is one of the problematic soils in Indonesia, with a distribution in Java of close to 20% of surface pedology. The biggest problem with clay soil is its ability to swell when it absorbs water and shrink when the water content decreases. Indonesia's tropical climate, where only the rainy and dry seasons, significantly affects clay's swelling potential, hindering the soil's mechanical properties. The significant expansion potential causes the soil to have a slight shear angle, which affects its bearing capacity. This condition underlies the urgency of clay soil improvement to increase the shear strength of the soil. Electrochemical stabilization is one of the effective methods for soils with low permeability. This study aimed to determine the most optimum voltage in electrochemical stabilization using a salt solution. The electrochemical process is used in soil stabilization. This method is used to improve soils with low permeability and high plasticity index (18%), which results in increased bearing capacity and decreased soil development. This study was conducted with four different stress scenarios, and from the results of testing the mechanical properties of the soil, it was found that the greatest shear strength occurred at a stress of 12V. Stabilization of clay soil by electrochemistry can be inferred from the research to increase the value of soil shear strength and affect the increase in soil bearing capacity.