bluuebunny/crossref_metadata_2025 huggingface dataset:
Metodología para la medición de confort térmico y lumínico en fronteras urbanas (Ibagué, Colombia)
Authors: Barrero-Mora Karen Valentina , Francel-Delgado Andrés Ernesto
Published: December 2023

Algunas zonas urbanas crecen en la informalidad y desarrollan sus espacios públicos en zonas de difícil acceso, con problemáticas de inseguridad, contaminación y deficiencias infraestructurales. Un claro ejemplo se evidencia en los barrios Jardín Comuneros, Hato de la Virgen y ciudadela Simón Bolívar, etapas I y II, de Ibagué, por lo que esta investigación tiene como objetivo el desarrollo de una metodología basada en la valoración cualitativa del confort lumínico-visual y térmico, que conduce a la identificación de criterios de materialidad, estado, grupos poblacionales, horarios, arborización y fuentes de iluminación. Con base en este análisis, se generan algunas recomendaciones para intervenir las zonas de juego y contemplación (denominadas parques en Colombia), en búsqueda de condiciones óptimas para su apropiación en lo material, vegetal e iluminación, aplicables a cualquier espacio público, en especial en lugares marginados a los que es difícil llevar equipos tecnológicos especializados.
Entre la periferia objetiva y subjetiva: la producción socioespacial de los barrios de la Zona franca de Barcelona
Authors: Morcuende-González Alejandro , Frago-Clols Lluís
Published: December 2023

La complejidad creciente del fenómeno urbano urge a una revisión de la lógica centro-periferia, que vaya más allá de los habituales criterios objetivos con los que identificar las áreas periféricas. Para ello se parte de los barrios de la Zona Franca de Barcelona como caso de estudio. A través de una periodización de su producción socioespacial, se analiza la evolución de su condición periférica por medio de cuatro periodos históricos, bajo la hipótesis de hallar elementos empíricos que verifiquen el paso de una periferia objetiva a la constitución de sujetos periféricos: a) 1850-1901: Ruralidad dominante e industrialización incipiente, b) 1901-1950: el proyecto del Puerto Franco, c) 1950-1993: la segunda industrialización y d) 1993-actualidad: crisis industrial, terciarización y logística. Con sus elementos periféricos –distancia, pobreza, marginalidad– y no periféricos –inversiones, actividades centrales, no predominio de la función residencial–, el caso de estudio revela el carácter subjetivo de la condición periférica, informando a la vez sobre los actuales procesos urbanos: polimórficos, multiescalares y diferenciales.
Postoperative Craniopharyngioma in a 10-Year-Old Girl Presenting with Central Precocious Puberty, Central Diabetes Insipidus, and Growth Hormone Deficiency
Authors: Putri Prashanti Nyoman Ananda , Putu Wahyu Dyatmika Tanaya  , I Wayan Bikin Suryawan
Published: December 2023

Background: Hypopituitarism is the most common endocrinology complication of postoperative craniopharyngioma. However, we found a 10-year-old girl with a history of postoperative craniopharyngioma presenting with central precocious puberty (CPP), central diabetes insipidus (CDI), and growth hormone deficiency (GHD).

Case presentation: A 5-year-old girl experienced breast growth followed by menstruation six months later. The patient's weight was 19 kg (weight-for-age: P25-P50), height was 109 cm (height-for-age: P10-P25), and good nutritional status (Waterlow 90%). The stage of pubertal development was M2P2. There was a history of craniopharyngioma, and it was resected at the age of 2 years. After surgery, the patient developed CDI and has received desmopressin. No new tumour growth was found from evaluation with periodic MRIs every three years. After CPP was established, with increased serum levels of LH, FSH, and estradiol, GnRH agonist therapy was given at 100 mcg/kg BW every month. During five years of follow-up, the patient experienced clinical and laboratory improvement. However, the growth is only 3-4 cm/year (<P3) with short stature (height-for-age: <P3) and overweight. Low levels of IGF1 and GH were found in the stimulation test results, so the diagnosis of GHD was confirmed. The patient will receive growth hormone therapy and is expected to reach her potential genetic height (148.5 - 165.5 cm).

Conclusion: Even though the craniopharyngioma tumour has been resected and no recurrence has occurred, it is crucial to evaluate the hormones produced by the pituitary thoroughly.
Difficult Airway Management of Reconstructive Surgery for Noma (Cancrum oris): A Rare Neglected Disease
Authors: Supono Benny , Adinda Putra Pradhana  , I Gusti Putu Sukrana Sidemen  , Putu Kurniyanta
Published: December 2023

Background: Noma is a rare necrotizing gangrenous stomatitis that occurs due to poor oral hygiene and chronic malnutrition. Noma’s survivors usually had significant facial deformities that needed reconstructive surgery as its definitive treatment. However, this facial deformity can result in a difficult airway that is very challenging for anesthesiologists.

Case presentation: A 22-year-old male patient had a significant deformity on his left face due to Noma. Preoperative evaluation revealed a potentially difficult airway due to deformity of the maxilla and mandible, malocclusion, inadequate mask seal, and incomplete dentition. Nasal fiberoptic intubation was chosen as the management of a difficult airway in this patient. A tracheostomy was prepared as the emergency invasive airway in the event of failed intubation attempts. Intubation attempts were limited to three times, and the nasal fiberoptic intubation in this patient was successful on the third attempt. The patient was stable, and the airway was safely maintained during the surgery.

Conclusion: Detailed and careful perioperative evaluation had vital role assessing potential difficult airway and planning the optimal airway management for patient with facial deformity. Nasal fiberoptic intubation is still the safest choice with high success rate for Noma patient with significant facial deformity.
LTD1: Kerma settlement in the Letti Basin (Sudan)
Authors: Bobrowski Przemysław , Chłodnicki Marek , Kokolus Justyna , Łopaciuk Roman , Osypińska Marta , Wiktorowicz Paweł
Published: December 2023

Research work carried out in the Letti Basin between 2022 and 2023 revealed a number of unknown sites including LTD1, showing the southern extent of the Kerman culture settlement sites (3rd–2nd millennium BC) in the Nile Valley. The findings represent an important voice in the decades-long debate on the “settlement hiatus” between the Third and Fourth Cataracts in this period. In addition, the results of the new excavations at Letti have yielded data on the material culture and economic basis of the Kerman community away from the capital. Research has found that the Letti population closely followed the cultural and economic patterns known from the capital. This is evidenced by artifacts, e.g. Classical pottery, the organization of settlements, and the dominant role of ruminants —cattle and ovicaprids— indicated by the results of archaeozoological analyses. What is more, strontium analyses have yielded new data on the circulation of cattle far beyond the range of influence of one of Africa’s earliest civilizations, Kerma, previously claimed by researchers to have been limited to the Middle Nile. The new research at Letti provides important information on the functioning of the Kerma state, especially on the hitherto obscure issue of its provincial settlement.
Trends in the Unit Cell Parameter for Kimberlitic Versus Non-Kimberlitic and Diamond-Indicating Chromite
Authors: Flemming Roberta L. , Gao Song , Freckelton Candace N. , McCausland Phil J.A.
Published: December 2023

Spinel-group minerals are among the best-known and widely used minerals in diamond exploration due to their ubiquity, resistance to weathering, and utility as petrogenetic indicators. The kimberlite indicator mineral chromite is investigated in this study using micro-X-ray diffraction (µXRD) to measure chromite unit cell parameter ao. We used epoxy-mounted chromium-rich spinel (henceforward called ‘chromite’) mineral separates with known chemical composition from kimberlitic and non-kimberlitic sources to evaluate structural-chemical correlations for potential use in diamond exploration. Chromite grains of <300 µm size from the Koala, Misery, and Sheiba kimberlites in the Ekati property (Northwest Territories, Canada), as well as from exploration programs in Botswana and Gabon, Africa, were examined in situ, as mounted for standard electron probe microanalysis (EPMA). Unit cell parameter ao was measured by µXRD for several natural kimberlitic and non-kimberlitic chromite grains, and these data have been correlated with chemical composition as determined by EPMA on a grain-by-grain basis. Conventional chemical discrimination plots with unit cell size denoted by color demonstrate clearly discernable unit cell trends that are useful for classification. Two kimberlitic chromite compositional trends can be discriminated by chromite unit cell size. The kimberlitic phenocryst trend is delineated by a distinct increase in unit cell size (ao > 8.336 Å), whereas the kimberlitic xenocryst trend is delineated by a distinct decrease in the unit cell (ao < 8.322 Å). The latter trend is also followed by the Gabon non-kimberlitic samples. Notably, the unit cell parameters for chromite in the diamond-indicating field have a tightly determined value of ao = 8.329 (± 0.007) (or 8.322–8.336 Å). This field partially overlaps with the unit cell values for some non-kimberlitic chromites (e.g., Botswana). Unit cell values of chromite grains recovered from heavy mineral concentrates could serve as a preliminary screening technique for identifying diamond-indicating chromites prior to chemical analysis if their kimberlitic provenance is known. More broadly, the μ-XRD unit cell technique is a useful, non-destructive tool that shows promise for application to other kimberlite indicator minerals.
Realidade da inclusão das pessoas com deficiência no contexto da negociação coletiva: a necessidade de atuação propositiva dos sindicatos
Authors: Brandão Cláudio
Published: December 2023

No dia 2 de junho de 2022, o Supremo Tribunal concluiu o julgamento do ARE 1.121.633, sob a relatoria do Ministro Gilmar Mendes e como Tema de Repercussão Geral (nº 1046), em que analisou a validade da negociação coletiva, inclusive no contexto das alterações produzidas pela Lei nº 13.467/2017, a denominada “Reforma Trabalhista”.No voto condutor, o Ministro Relator fixou os parâmetros a serem observados pelos entes que celebram o instrumento regulador das relações entre patrões e empregados e, ao fazê-lo, incluiu a necessidade de preservação do que se denomina, doutrinariamente, de “patamar civilizatório mínimo”, exemplificado pela preservação das normas de saúde e segurança do trabalho, dispositivos antidiscriminatórios, salário mínimo, liberdade de trabalho, entre outros. Seguiu, no particular, jurisprudência já sedimentada por ocasião do julgamento do RE nº 590.415 (Tema nº 152 de Repercussão Geral), relatado pelo Ministro Luís Roberto Barroso, e do RE-AgR 895.759, relator Ministro Teori Zavascki.
La regulación del teletrabajo y el trabajo nómada en España y su configuración en el marco Internacional
Authors: Benítez Esperanza Macarena Sierra
Published: December 2023

En España se publica la Ley 28/2022, de 21 de diciembre, de fomento del ecosistema de las empresas emergentes (BOE 22 de diciembre de 2022) en la que menciona el trabajo del nómada digital para dar cobertura a una realidad incipiente de movilidad internacional de carácter flexible. Esta ley equipara a los nómadas digitales con los trabajadores a distancia de todo tipo de sectores y empresas para hacer referencia a un estilo de vida que permite a las personas trabajar en remoto y cambiar de residencia frecuentemente, compatibilizando el trabajo de alta cualificación con el turismo inmersivo en el país de residencia. Esta es una ley de contenido económico que no cuenta con una regulación social y propia del Derecho del Trabajo en el ámbito internacional. El legislador no considera únicamente al nómada digital como un trabajador propiamente dicho, y por ello se centra en una nueva forma de trabajo remoto “que presenta muchos y variados contornos”. En este trabajo vamos a intentar buscar el significado jurídico laboral de esta nueva manifestación del trabajo remoto y la configuración de su protección social en el ámbito transnacional.
Os novos modos de trabalhar e o injusto estigma da lei trabalhista
Authors: Neto José Affonso Dallegrave
Published: December 2023

O Capitalismo, como se sabe, é um sistema econômico nascido no Estado Moderno que pode ser dividido em três reconhecidas fases. A primeira denominada comercial ou mercantil (século XV a XVII); a segunda industrial (séculos XVIII e XIX); a terceira financeira (meados do século XX). Há quem sustente que somente com o aparecimento das indústrias o capitalismo se consolidou, ocasião em que surgiu o modo de produção fordista, toyotista e volvista. Com a era pós-industrial e a revolução tecnológica veio o modo uberista e, mais recente, o modo bezosista, inspirado nas medidas de Jeff Bezos aplicadas em seus armazéns de mercadorias.
La crisis de la subordinación y la vulnerabilidad del trabajo autónomo y pseudo autónomo
Authors: Arigón Mario Garmendia
Published: December 2023

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Visual law no direito e na Justiça do Trabalho: críticas e proposições sobre o uso adequado
Authors: Pires Victória Régia Batista , Oliveira Murilo Carvalho Sampaio
Published: December 2023

O objetivo deste artigo é apresentar os elementos que caracterizam o uso do Visual Law, apontando usos no Direito e na Justiça do Trabalho. Para isso, o texto é dividido em duas partes: na primeira, são expostos os elementos conceituais do Visual Law, inclusive sua distinção em relação ao Legal Design; na segunda parte, serão apresentados e comentados dois usos do Visual Law no Direito do Trabalho e otimizações possíveis, com base nos caracteres propostos. Em termos metodológicos, foi executada uma revisão sistemática semiestruturada, tendo como referência teórica a contribuição de Margaret Hagan (2017), além de pesquisa e revisão de literatura sobre o tema. Na conclusão, são retomados os elementos conceituais do Visual Law e enfatiza-se que ele não é uma etapa obrigatória do Legal Design e que a dimensão estética é coadjuvante, e não a principal característica de um projeto de Visual Law.
O dano moral coletivo à luz da ADPF n. 944: a quem destinar os recursos
Authors: Alberto Alves Machado João , Guimarães Feliciano Guilherme
Published: December 2023

Com o ajuizamento da ADPF n. 944-DF, a Confederação Nacional da Indústria pretendeu limitar, no âmbito da Justiça do Trabalho, as possibilidades judiciais de destinação dos dinheiros arrecadados por conta de condenações de empresas ao pagamento de indenizações por danos morais coletivas e por danos sociais. O artigo demonstra que essa pretensão é inadmissível, do ponto de vista processual, por conta do princípio da subsidiariedade, como também é improcedente, do ponto de vista material, em razão do binômio pertinência/eficiência que deve informar tais destinações, das próprias diretrizes hermenêuticas que devem reger a matéria e  da inadequada compreensão de que as destinações atípicas configurem “ativismo judicial” censurável.
Protective Airflow including ‘First Air’ in GMP Aseptic manufacturing
Authors: Drinkwater James , Morris Di
Published: December 2023

Good Manufacturing Practices (GMP) related to sterile product aseptic manufacturing environments rely on protective airflow mechanisms to ensure the control over airborne contamination. Alongside the protective airflow, pressure differentials that drive airflow cascade ensure GMP compliant contamination control of airborne contamination that may include Microbial carrying particles (MCPs). Airflow visualisation qualification by smoke studies has been clarified as a GMP requirement in EU & PICS Annex 1. The scope of Annex 1 applies to manufacture of sterile medicinal products together with bioburden control processes where bioburden in intermediates, substances, APIs and non-sterile products can also impact patient safety so a wide scope of protective airflow applications is applied.

As a GMP requirement (included in 2008 version of Annex 1): It should be demonstrated that air-flow patterns do not present a contamination risk, e.g. care should be taken to ensure that air flows do not distribute particles from a particle generating person, operation or machine to a zone of higher product risk.'

Within Annex 1: 2023, the concept of First Air has emerged as a critical element. First Air is defined as “filtered air that has not been interrupted prior to contacting exposed product and product contact surfaces with the potential to add contamination to the air prior to reaching the critical zone.”

The requirement for extensive smoke studies and the integration of First Air protection as a mandated aspect in GMP regulations has brought to the fore an imperative need for a deeper comprehension of airflow dynamics and their implications on sterile product Aseptic manufacturing. This shift beckons us to explore the nuances of protective airflow, particularly in the context of Computational Fluid Dynamics (CFD) analyses, to discern the efficacy of airflow patterns in different scenarios.

Stakeholders involved in Annex 1 implementation have been impacted by introduction of the First Air protection requirement, considering design and in qualification via smoke study airflow visualisation. Such requirements must follow QRM principles where process understanding and knowledge of contamination hazards are essential to mitigate risks in compromise of product quality and potential harm to patients. Risk mitigations must take a Quality by Design (QbD) approach as monitoring alone does not provide assurance of product sterility or in meeting defined bioburden limits.
Tracing Emotion in the (Re)Construction of an EFL Identity During a Self-Directed Learning Module: A Short Story Approach
Authors: Yarwood Amelia
Published: December 2023

This paper explores the stories told by Hiroto, an EFL learner enrolled in a semester-long self-directed language learning (SDLL) module to understand how the emotional qualities found in the stories interact with Hiroto's identity (re)construction. Barkhuizen's (2016) short story approach was used in conjunction with emotion-based codes to analyse data extracts from interviews, constructed identity statements, and a visual language learning history. The findings reveal that Hiroto experiences a constant flux of emotions throughout his SDLL journey that interact in different ways with micro, meso, and macro-level factors such as an existing desired identity, academic obligations, cultural influences, and TOEIC examinations. 本論文は、1学期にわたる自己主導型言語学習（SDLL）モジュールに在籍するEFL学習者ヒロトの物語を探求し、彼の物語に見られる感情の性質がヒロトのアイデンティティ（再）構築とどのように相互作用するかを理解する。Barkhuizen（2016）のショートストーリーアプローチは、インタビュー、構築されたアイデンティティステートメント、視覚化した言語学習史から抽出したデータを分析するために、感情に基づくコードと組み合わせて使用された。その結果、ヒロトはSDLLの旅路によって、既存の望ましいアイデンティティ、学業上の義務、文化的影響、TOEIC試験などのミクロ、メゾ、マクロレベルの要因とさまざまな形で相互作用する、持続的な感情の流動を経験していることが明らかになった。
Why I Utilize Autoethnography to Promote Learner Development: A Reflexive Narrative of English Teacher Development
Authors: Harrison Marlen Elliot
Published: December 2023

The last two decades of learner development scholarship have seen an expansion in applications of autoethnography, a qualitative research method that “seeks to describe and systematically analyze personal experience in order to understand cultural experience” (Ellis et al., 2011). As such, this self-reflexive autoethnography of teacher development traces the evolution of an English language and writing instructor’s exposure to and utilization of autoethnography in writing classrooms around the world. Through a series of written vignettes, I utilize narrative inquiry to highlight my openness to cultural exploration in the English language classroom, explore my tendency to utilize lived experience in academic contexts, and illustrate how this manifested in a critical expressivist curriculum for my university English writing classrooms in Japan, Finland, and the United States. 過去20年間の学習者の成長に関する研究において、「文化的経験を理解するために個人の経験を記述し、体系的に分析しようとする」（Ellis et al., 2011）質的研究の一手法であるオートエスノグラフィーの活用が拡がりを見せている。そのため、この教師の成長に関する自省的なオートエスノグラフィーは、ある英語ライティングの指導者が世界中のライティング教室でオートエスノグラフィーに触れ、活用してきた変遷を辿るものである。一連のヴィネットを通して、ナラティブ的探求を活用し、英語教室における文化探訪に対する私の開放性を強調し、アカデミックな文脈で生きた経験を活用する私の傾向を探り、そしてこのことが、日本、フィンランド、アメリカにおける私の大学英語ライティングの授業で、批判的表現主義カリキュラムにどのように顕れたかを説明する。
Determinant of a Neutrosophic Matrix
Authors: Alabdullah Eman , Aouira Safwan
Published: December 2023

In this paper, we study some properties of the determinant of a neutrosophic matrix. Also, we prove that |A.adj(A)|=|A|=|adj(A).A| and define the matrices
A_((p_1…p_m |q_1…q_m))and A_((p→q)). Further, a method is presented for calculating the determinant of a neutrosophic matrix that has a large number of columns and rows.
KEYWORDS
adjoint, identity neutrosophic matrix, permutation, principal submatrix, transpose, triangular NM
The genesis of the transport system of Ukraine from the economic point of view
Authors: DAVYDOVA Iryna , HORBAN Anatolii
Published: December 2023

The genesis of the infrastructure of the transport system of Ukraine and its reflection in the writings of economists of different periods of the history of Ukraine were studied. The dependence of the development of the transport system on economic factors is determined. On the basis of a retrospective analysis of the modern structure, the causes and consequences of its deformation are revealed and directions for the approval of innovative forms with the use of state regulation are characterized. It was determined that the reasons for the imbalance are multifaceted. Therefore, to eliminate it, a comprehensive approach is required, which involves the use of tools and other areas of regional socio-economic policy. In the Soviet period, the current issues of the development of transport industries were covered mainly from technocratic positions, an excessively ideological approach to the disclosure of the problems of transport development was characteristic, while at the same time a significant mass of factual material and statistical data was introduced into scientific circulation. The historical retrospective of economic thought shows the evolution of transport in general, as well as of its individual components - the material and technical base, the development of transportation, the construction of communication routes, etc., by types of transport. An analysis of both positive and negative phenomena that took place in the process of technical reconstruction of the material and technical base of transport and coordination of the work of interacting modes of transport is provided. On the basis of historiographical analysis, the main factors of the disintegration of the transport system and the impact on transport accessibility are identified and substantiated. The objective conditionality of state support for the development of transport infrastructure as a factor in the growth of the transport system and the economy has been proven. The compliance of the organization of the transport infrastructure with the principles of efficient management, which ensures their demand in the future of the economy, has been proven. Turning to historical experience and carrying out a historical-economic analysis of work on the modernization of vehicles, construction of communication routes and formation of transport infrastructure was carried out from the standpoint of assessing modern opportunities and ways to increase the efficiency of the functioning of the transport sector of the Ukrainian economy.
Economic justification of the choice of development of an explored oil and gas field
Authors: PISTUNOV Ihor , HOROBETS Yelyzaveta
Published: December 2023

The paper presents a study that combines two methods: clustering of fields using machine learning algorithms and building a regression model for forecasting the cost and economic efficiency of an oil and gas field. In the course of this study, a neural network of direct propagation was developed, which is used to forecast the cost of developing wells in oil and gas fields, taking into account all technical parameters. The resulting neural network, formed on the basis of algorithms of input data, forms output signals when any set of input signals of the training set is applied to the input of the network. The resulting neural network expresses patterns that are present in the input data. This network turns out to be the functional equivalent of some model of dependencies between variables. Indicators of 15 wells were used to create the ANN model. The main task of the model is to determine the cluster of a new deposit. Conventional designations (x - for exogenous (explored factors and y - for actual calculated cost data). Input data (x) for neural network training were: The smallest thickness of oil-bearing formations; The largest thickness of oil-bearing formations; Gas factor; Reservoir temperature; Porosity; Permeability ; Oil and gas content in the formation; Occurrence depth; Water flow rate; Oil flow rate; Gas flow rate; Volume of extracted oil; Volume of extracted gas; Design depth of the well. After dividing the educational sample into classes, a model of the dependence of the following factors on the input was created for each cluster: Approximate cost of well construction without VAT (thousands of dollars); Estimated cost of well construction including VAT (thousands of dollars); Profit (thousands of dollars); Cost of well construction (thousands of dollars); The cost of 1 m of penetration without VAT (dollars); The cost of 1 m of penetration including VAT (dollars). Data, on the training sample for which these indicators were known, the accuracy of the forecast was checked. The error did not exceed 5%. Then, calculations were made for explored wells, but those where the economic indicators are unknown. Based on the calculated well development cost values, the efficiency factor was calculated as a fraction of the predicted development cost divided by the explored reserves. And it is recommended for development that explored field, which has the lowest indicator.
The role of strategic financial management in ensuring the competitiveness of enterprises
Authors: FADIEIEVA Iryna , SYBIRTSEV Volodymyr , MOMOT Oleksandr
Published: December 2023

This paper presents a methodology for assessing the level of strategic financial management in an organization, which is based on determining the criteria for the overall economic efficiency of organizational activity. It was established that financial management plays an important role in the overall management system of the organization, since financial resources are the source from which other types of resources are formed - material, labor, investment, and one of the main factors that ensure the competitiveness and financial stability of the organization. Strategic financial management is an important element of entrepreneurial activity and important elements of entrepreneurial activity. The instability and unpredictability of changes in the external environment of the business structure requires the management of the organization to develop an adaptive and effective system for making business decisions. The system of strategic financial management in the organization consists of strategic financial analysis and comprehensive assessment of the strategic financial position of the organization, strategic financial planning, development of strategic criteria for the financial activity of the organization, adoption of strategic financial decisions, formation and implementation of financial strategy, strategic management system and assessment of the level of strategic financial management. Criteria for the effectiveness of strategic financial management have been determined. The criteria are divided into blocks according to the influence of factors of the organization's internal and external financial environment. It is proposed to evaluate the level of strategic financial management of an organization as a sum of criteria for its overall effectiveness. The proposed method of assessing the level of strategic financial management can be considered as the first step towards the organization of the management system of the activity of the economic entity as a whole. Its application makes it possible to create a database for analyzing the organization's financial condition and improve the financial management system for making effective management decisions.
Peculiarities of tax audits during martial law
Authors: SHULHA Tetiana , SAFARIAN Nataliia
Published: December 2023

Introduction. Tax audits are a crucial part of any country’s financial system, ensuring taxpayers comply with the law and pay their taxes on time. However, conducting tax audits during wartime can be complicated due to various factors. Ukraine, currently experiencing an extremely difficult period in its development due to the constant threat of war and geopolitical conflicts, serves as the context for this study.
The purpose of the paper is to explore the unique challenges of conducting tax audits during wartime. It seeks to understand the changes in tax legislation and audit procedures during war, the increase in tax violations and abuses, and the challenges faced by fiscal authorities in ensuring tax compliance and maintaining budget stability.
Results. The study reveals several key features of conducting tax audits during wartime, including changes in legislation, increased tax violations, challenges for fiscal authorities, and preparation for audits. Based on these findings, practical recommendations have been developed for businesses and taxpayers on preparing for tax audits during military operations.
Conclusion. The paper concludes with the need for legislative adaptation, the use of technology to simplify the audit process, promoting transparency and mutual trust between tax authorities and taxpayers, and strengthening control over compliance with tax legislation. Despite the challenges that may arise during a state of war, compliance with tax legislation remains the obligation of every taxpayer.
Improving the management of public-private partnership in the conditions of change
Authors: MALYNOVSKA Yuliia , DYMASHOK Oleksii , KHAVYCH Andrii , BILONIZHKA Viktor
Published: December 2023

Introduction. This paper examines the important task of improving public-private partnership (PPP) management in a constantly changing environment. In an era marked by economic fluctuations, political changes, technological progress and societal demands, PPPs must demonstrate adaptability, flexibility and a forward-looking approach. Key findings highlight the critical importance of adaptability, transparency and stakeholder engagement in navigating changing landscapes. Flexible contract structures, clear risk allocation, and sound risk management practices are becoming important tools to overcome the complexities of change. The findings from this study offer a comprehensive framework for improving the governance of PPPs, ultimately contributing to the sustainability and effectiveness of these partnerships in the face of change.
The purpose of the paper is to explore the strategies and approaches to improve the management of PPPs in changing conditions.
Results. This research underscores the need for flexible contract design, continuous monitoring, and robust risk management strategies in response to changing circumstances. The trends reflect the changing landscape of public-private partnerships driven by technological advances, environmental imperatives and the globalization of best practices. The study highlights the significance of transparency, accountability, and stakeholder engagement as pillars of trust-building and risk mitigation. Furthermore, it emphasizes the value of adaptive leadership, technology integration, long-term planning, and diversified funding sources in ensuring the sustainability and effectiveness of PPP projects.
Conclusion. The conclusions drawn from this research offer a comprehensive framework for enhancing PPP management, ultimately contributing to the sustainability and effectiveness of these partnerships in the face of change. Further research is also proposed to explore specific areas of PPPs, such as the impact of emerging technologies and environmental considerations, to inform future practices and policies.
Behavioral aspects of accounting and auditing
Authors: TUMANIAN Anna
Published: December 2023

Over the past 50 years, in the research of foreign scientists the issues of accounting and auditing are being considered through the theory of behavioral accounting. On the other hand, in the studies of Ukrainian scientists the behavioral accounting in accounting and auditing almost was not considered. The main meaning of the theory of behavioral accounting is not to consider the accounting and auditing exclusively in numbers, but to consider that accountants and auditors are people with a specific profession who behave according to their feelings and thoughts. It is customary to consider the concept of behavioral accounting according to the following topics: the influence of accounting information on behavior, management control, audit, ethics. The way the information is perceived and applied has an important influence on people's behavior and management decision-making. The financial and non-financial information used for decision-making is considered. The financial information plays a key role in structured decision-making problems, while non-financial information is considered more useful for problems of unstructured decision-making, such as identifying new business opportunities. For its part, two characteristic styles of information's application are distinguished: diagnostic and interactive. In the application of the diagnostic style the senior managers pay attention to the achievement of planned results, while managers who lead an interactive style practice continuous exchange of information between members of the organization. In the article it is also considered the behavioral aspects of planning, including financial, management and control. The results of employees' work can be assessed on the basis of financial indicators or on the basis of non-financial information. Both approaches have their advantages and disadvantages. In the 1990's, the system of balanced indicators became widespread to assess all aspects of management activity, which applies both financial and non-financial indicators with an emphasis on non-financial indicators. Such a system has four measurement categories, including financial, customers, internal business processes, and employee's study and growth prospects. The theory of behavioral accounting is widely used in audit research. The following publications will consider the behavioral aspects of auditing in the context of: auditor independence, auditor professional judgment and professional skepticism, fraud in financial statements.
Influence of personal income tax on budget income formation of Ukraine
Authors: LOHVINOVSKA Svitlana , KYRIAZOVA Tetiana
Published: December 2023

The paper defines the characteristics of population income taxation as the main component of tax revenues of the budget. The impact and fiscal significance of the personal income tax in the structure of tax revenues of the budgets of Ukraine is substantiated. When writing the paper, the method of comparison, synthesis, analysis, tabular and graphical presentation of research results was used, analyzing the dynamics of personal income tax receipts for 2018-2022. The necessity of today's realities regarding the creation of conditions in the tax system for the development of the country's economy and the formation of a stable budget is stated at the current stage. Taxes are an important part of the economic system and affect the formation of the revenue part of the state budget. During the analysis, the impact of the personal income tax on tax revenues to the state budget was revealed. It is outlined that usually indirect taxes prevail in the formation of the revenue part of the state's financial plan, because evasion of their payment is almost impossible. And in modern conditions, when Ukraine needs to restore territories, enterprises, it is the tax system that needs to create conditions for the development of the country's economy and the formation of a stable budget. Changes to the Tax Code and the loss of economic potential in some territories due to the closure or complete destruction of enterprises, the reduction of working personnel led to a decrease in tax revenues. In recent years, the contribution of personal income tax to the state budget has been - 21%; to regional budgets – 15%; to the budgets of territorial communities - 64%, which gives territorial communities the opportunity to increase their own financial resources. In order to achieve this goal, it is necessary to carry out a comprehensive reform of the tax system aimed at increasing the fiscal role of direct taxes by reducing the tax burden on business and the population, increasing the efficiency of tax collection, reducing the level of corruption and supporting small and medium-sized enterprises. And the proposed results of the research will help territorial communities to form their own incomes at the expense of income tax on the incomes of individuals and to perform the functions assigned to them.
A PENGEMBANGAN MEDIA BIG BOOK UNTUK MENINGKATKAN HASIL BELAJAR MATERI PECAHAN KELAS II MADRASAH IBTIDAIYAH
Authors: Kurniawati Yuni
Published: December 2023

Tujuan dari penelitian ini adalah 1) Untuk mengetahui apakah media big book cocok untuk materi pecahan pada siswa kelas II MI di Kabupaten Rembang. 2) untuk mengetahui dapat atau tidaknya buku besar materi pecahan di kelas II MI Kabupaten Rembang dapat dilaksanakan. 3) Untuk mengetahui seberapa baik data pecahan siswa kelas II MI Kabupaten Rembang diolah dengan media buku besar.

Strategi penelitian ini menggunakan pengujian produk eksperimental dalam hubungannya dengan metode R&D kuantitatif. mengumpulkan informasi dari tes, khususnya protes dan pretest. Langkah-langkah yang dilakukan dalam penelitian ini adalah sebagai berikut: 1) Isu dan kemungkinan; 2) Mendapatkan data; dan 3) Desain produk. 4) Melakukan evaluasi produk ahli. 5) Membuat produk menjadi lebih baik atau mengubahnya. 6) Uji lapangan dan 7) Penyusunan laporan Analisis data menggunakan analisis deskriptif.

Hasil analisis dan hasil penelitian 1) Media big book yang terbuat dari bahan pecahan memenuhi persyaratan untuk digunakan, Dengan mengembangkan materi pecahan dan menyisipkan gambar yang menawan, terciptalah media ledger. Tahap pengembangan terdiri dari lima langkah: evaluasi, desain, pengembangan, dan implementasi. 2) Media pembelajaran big book yang dikembangkan untuk materi pecahan dianggap layak pakai. Hasil validasi ahli media dengan nilai 69,99% masuk kategori “baik”, dan ahli materi memberikan nilai 78,33% masuk kategori “baik”. Uji coba kelompok kecil memperoleh skor “sangat baik” sebesar 98%, sedangkan uji coba kelompok besar memperoleh skor “sangat baik” sebesar 97%. 3) Nilai t hitung sebesar 4,783 lebih besar dari nilai t tabel sebesar 2,093 dan nilai sig (2-tailed) sebesar 0,05 yang menunjukkan bahwa rata-rata hasil posttest kelompok eksperimen dan kontrol berbeda. Nilai posttest kelompok eksperimen diketahui sebesar 92, sedangkan nilai posttest kelompok kontrol sebesar 80,25. Hal ini menunjukkan bahwa kelompok eksperimen yang menggunakan media bigbook lebih berhasil dibandingkan kelompok kontrol dalam meningkatkan hasil belajar pada materi pecahan.
Penyelarasan dan Penyebaran Pelajaran Bahasa Arab Universal di Lembaga Pendidikan Formal dan Pondok Pesantren di Indonesia
Authors: Jailani Mohammad , Huda Miftachul
Published: December 2023

Pembelajaran bahasa Arab di semua tingkat termasuk MI, PT, dan pesantren, telah mengalami perkembangan. Namun, masih ada kesenjangan antara harapan lembaga dan kenyataan di lapangan. Hal ini disebabkan oleh kurangnya kompotensi siswa, mahasiswa, dan santri dalam menguasai bahasa Arab. Penelitian bertujuan untuk menganalisis pembelajaran bahasa Arab. 75-80% santri, Siswa, dan mahasiswa belum paham bahasa Arab. Metode penelitian ini adalah kualitatif dengan jenis studi kasus. Sebyek penelitian adalah ustadz, guru, santri dan siswa. Analisis data menggunakan reduction, display, dan verification. Hasil penelitian membuktikan bahwa pengajaran di masa revolusi 4.0 mendorong lembaga pendidikan meningkatkan kompetensi guru atau ustadz. Pembelajaran berbasis modern dan berbasis konvensional diarahkan mampu kreatif dan inovatif. Fokus riset pembelajaran berbasis modern, agar mendukung terhadap peningkatan muhadasah yang meliputi fusohah balaghah. Peneliti memberi tawaran yang substansial dan berdampak baik secara praktis maupun akademik. Dengan panduan praktis bagi pendidik. Untuk menghadapi Revolusi 4.0, menyajikan model pendekatan pembelajaran modern.
Planeamiento Estratégico en la Gestión Municipal de los Trabajadores de un Distrito de la Provincia Constitucional del Callao, 2023
Authors: Romero Berrocal Estrella Vannesa , Quinteros Gómez Yakov Mario , Zárate Ruiz Gustavo Ernesto
Published: December 2023

La investigación se propuso como objetivo fue determinar la influencia del planeamiento estratégico en la gestión municipal de los trabajadores de un distrito de la provincia constitucional del Callao, 2023. El tipo de investigación fue básica de nivel explicativo, de enfoque cuantitativo; de diseño no experimental, corte transversal – correlacional causal. Se consideró a 200 trabajadores de la institución mencionada, con una muestra de 132 trabajadores y el muestreo fue probabilística aleatorio simple. La técnica empleada para el recojo de información fue la encuesta y como instrumento se utilizó dos cuestionarios validados a través de juicio de expertos y estableciendo su confiabilidad a través del estadístico Alfa de Cronbach que demuestra una alta y fuerte confiabilidad en ambas variables (0.938 y 0.878). El resultado fue el 51.5% de los encuestados manifiestan que el planeamiento estratégico es regular y el 65.2% de los encuestados señalan que la gestión municipal es regular. Concluyó que el coeficiente de Nagelkerke, se evidencia que la gestión municipal depende al 50,3% del planeamiento estratégico. De lo que se infiere que existe influencia del planeamiento estratégico en la gestión municipal de los trabajadores de un distrito de la provincia constitucional del Callao, 2023.
Modelo Dinámico Basado en Estrategias Pedagógicas Emergentes para Mejorar el Desempeño Académico de los Estudiantes
Authors: Carranza Hernández Karina Milena , Ureña Villamizar Yan Carlos
Published: December 2023

El propósito de la investigación consistió en categorizar los elementos requeridos del modelo dinámico basado en estrategias pedagógicas emergentes para mejorar el desempeño académico a partir de los intereses socioeconómicos, culturales, familiares y pedagógicos de los estudiantes en las Instituciones de Educación Básica Secundaria del municipio Curumaní, Cesar- Colombia. En este estudio se acudió al modelo epistémico interpretativo, mediante el método inductivo-deductivo enmarcado en el paradigma cualitativo bajo el tipo de investigación descriptiva con diseño de campo. Las unidades de estudio estuvieron constituidas por 06 informantes clave de las IEBS Camilo Torres Restrepo, San José y San Isidro, municipio Curumaní. La entrevista estuvo conformada por 18 preguntas abiertas y fue sometida al proceso de validez interna. Se utilizó el Programa de Análisis Cualitativo QDA Miner Lite versión 2.0.9 siguiendo el procedimiento de codificación abierta, axial y selectiva. Se categorizaron como elementos fundamentales del modelo dinámico basado en estrategias pedagógicas emergentes para mejorar el desempeño académico de los estudiantes:  la familia, el consenso pedagógico por una evaluación dinámica, las innovaciones tecnológicas didácticas como estrategias emergentes y medios digitales tales como el teléfono celular conectado a Internet, laptops y computadores.
Libro de Memorias Congreso Internacional de Tecnologías para la Educación y la Sociedad del Conocimiento
Authors: Ruiz Diaz Richard
Published: December 2023

El Congreso Internacional de Tecnologías para la Educación y la Sociedad del Conocimiento organizado por ICONS, se concibió en un espacio de gran relevancia en el ámbito de la tecnología y la educación. Gracias a la enriquecedora participación de ponentes de diversos países, este congreso se ha erigido como un foro de discusión y reflexión, donde investigadores, académicos, profesionales y expertos de diversas disciplinas convergen para explorar, analizar y promover avances significativos en el campo de la educación y la sociedad del conocimiento. Durante los días del evento, se exploraron temas cruciales como la innovación en tecnologías educativas, la inteligencia artificial y el aprendizaje automático, el Internet de las Cosas (IoT), la transformación digital y la inclusión digital, entre otros. Este congreso no solo fue un escaparate para la presentación de investigaciones y proyectos pioneros, sino también un espacio de diálogo fructífero y colaboración. Los participantes compartieron perspectivas valiosas y establecieron conexiones que sin duda impulsarán futuros avances en la intersección de la educación y la tecnología. Los resultados que surgieron de cada trabajo de investigación presentado, son testimonios del compromiso y la excelencia de todos los involucrados: los revisores, el comité organizador y, por supuesto, los autores y ponentes. Los resúmenes de las ponencias que se presentan en este libro de memorias capturan la diversidad de enfoques y la riqueza de conocimientos que caracterizaron al congreso. Agradecemos a todos los participantes por su contribución y esperamos que estas páginas inspiren futuras investigaciones y avances en la intersección de la tecnología y la educación.
Ecopedagogía y educación para la paz en estrategias pedagógicas para generar valores de cuidado medio ambiental en alumnos de la Escuela Preparatoria Antonio Rosales de la Universidad Autónoma de Sinaloa
Authors: Martínez Soto Alma Flor , Cervantes Clara Emynick
Published: December 2023

El presente trabajo de investigación se realizó en la Escuela Preparatoria Antonio Rosales de la Universidad Autónoma de Sinaloa, mediante el programa de servicio social en los años 2017-2023, empleando una metodología en ecopedagogía y educación para la paz, en la reforestación y rescate de áreas verdes públicas en la Ciudad de Mazatlán. En el proyecto participaron más de 350 alumnos de tercer grado. La zona que se reforestó es un camellón de 2 km de largo por 10 metros de ancho en el norte de la ciudad, en el cual se plantaron alrededor de 650 árboles endémicos, empleando diferentes estrategias pedagógicas para generar conciencia ambiental y social, valores positivos de convivencia y trabajo en equipo y el aprendizaje de cultura ambiental.