bluuebunny/crossref_metadata_2025 huggingface dataset:
Comprehensive Review of Quality Improvement Strategies in Pediatric Healthcare
Authors: OMRAN DR ABEER SAEED , ALSAYAT JOUF YOUSEF , KASHMIRI MOHAMMED EMAD , BINMUHAREB ABDULMAGED KHALED , ALMUTIRI JAWAHER MARZOUQ , ALRESHIDI REEM EID FAHAD
Published: December 2024

Children’s healthcare systems experience some specific issues for which successful QI interventions to foster patient safety, treatment efficacy, and overall pediatric care need to be developed. The concern of this review is QI approaches like the Lean model, Six Sigma, and patient-centered approaches, which have many presumed advantages that embody the minimization of hospitalization, chronic illness management, and family involvement. The use of technology, including EHR, has reduced medical mistakes; alternatively, chronic care programs, including telehealth and family involvement, have enhanced medication compliance and further improved results. Other care models focused on families and communicating with the patient have added to the patient's satisfaction levels. Nevertheless, lack of staff cooperation, scarcity of resources, and variable patient profiles remain the major challenges to the spread of integrated care. To overcome those challenges, there must be a deliberate effort to allocate resources and train people, use artificial intelligence, and use real-time big data technologies. This review discusses the significance of implementing appropriate QI approaches for enhancing pediatric healthcare and offers numerous lessons for enhancing pediatric care, mainly for stakeholders, including providers, policymakers, and researchers interested in promoting the health of children.
Critical Analysis of Advanced Nursing Roles, Practice Guidelines, and Patient-Centered Care
Authors: Abotaleb Fatema Hussin , Alshehri Alanood Faraj , Alyami Tahane Marzooq , Alhadad Noof Ali , Saad Munirah Jmaan , Albelharth Zakia Hajjas , Al Makhals Abeer Hamed , Al najey Layla Hassan , Al-Najrani Hamdah Khaled Saeed , Asiri Khatmah Mohammed Ali
Published: December 2024

This paper presents a comprehensive evaluation of such issues as the advanced nursing roles, the guidelines of the practice, and patient-centred care in modern healthcare facilities. The changes in APN roles of NPs, CNSs, CRNAs, and CNMs in light of patient benefits, quality of care, and other issues in healthcare are variously reviewed. Practice guidelines outlining a specific structure for APN roles and responsibilities are also discussed. Moreover, practical implications of patient-centred care, PCCT, are discussed to ascertain how they can help enhance communication and care providers’ patient partnerships in healthcare delivery, especially when it comes to providing home-centred rather than disease-centred, advanced, individualized care. This paper combines findings from the literature and research theories and provides a substantial analysis of the continuous change process in the area of nursing.
Unlocking the Taxpayer Compliance Enigma: The Moderating Impact of Ownership Profiles
Authors: Sadalia Isfenti , Muchtar Yasmin Chairunisa , Hasibuan Beby Kendida , Irawati Nisrul , Widiastuti Tika
Published: December 2024

This research aims to analyze the factors that influence MSME tax compliance in Indonesia. Even though MSMEs make a significant contribution to the economy, their level of tax compliance is still low. Several factors that influence MSME tax compliance include the quality of tax services, tax knowledge, and business ownership characteristics. Previous research results show that there is a gap between potential and actual tax revenue from MSMEs. Apart from that, factors such as dissatisfaction with public services, infrastructure inequality and corruption also pose challenges in increasing tax compliance. This research concludes that improving the quality of tax services, increasing tax knowledge, and improving the overall tax administration system can increase MSME tax compliance.
The Development of the Science of Theology from Simple to Complex Questions between It and Philosophy
Authors: Alsaied Mohamad Abdullah
Published: December 2024

The science of theology faced various stages from its emergence to maturity by its development at the levels of content and methodology. It was launched initially by asking questions in the religious text related to the belief of believers. Also, its launching were linked with the events that were dictated by the successive social and political changes. The effects of scholars were directed to fortify and defend the faith, trying to preserve the specifics of the content and methodology of this science. In contrast, the presence of foreign cultures in the field of Islamic thought affected them inevitably, especially Greek philosophy. Although researchers of theology were reticent in accepting the intellectual mixing between philosophy and speech but they even alienated from it. However, in the end he imposed himself a forbidden marriage between two different tributaries in Islamic thought. In this context, I am doing this research as an attempt to trace the development of speech science and its formation through three major topics. The first is about the emergence of the science of speech through simple questions from within the text as well as the initial external influence represented in behavior. The second is concerned with the development of disciplined theory for its fundamental terminology and specifics. The third one is related to the methodology of blending and communication with philosophy, wondering about the extent of this forbidden marriage and its limits. This is somewhat obvious through an extrapolation of historical events and mental transformations in the internal structure of the contents of science of theology and methods.
Enhancing Financial Forecasting Models with Textual Analysis: A Comparative Study of Decomposition Techniques and Sentiment-Driven Predictions
Authors: Qian Zhang  , Jiarui Rao  , Zong Ke
Published: December 2024

Financial time series data are inherently complex, encompassing various components such as trends, seasonal patterns, and irregular fluctuations. This paper presents a comprehensive analysis of decomposition techniques applied to financial time series, aiming to disentangle these components for more accurate forecasting and risk management. We begin by reviewing the traditional methods of decomposition, such as classical decomposition and trend-ratio decomposition, highlighting their limitations in capturing the dynamic nature of financial data. Subsequently, we explore more sophisticated techniques like the Hodrick-Prescott filter, which is widely used for extracting cyclical components, and the Baxter-King filter, which is designed to separate trend and cyclical components while accounting for potential business cycles. The paper then delves into state-of-the-art methods, including the use of autoregressive integrated moving average (ARIMA) models and exponential smoothing state space models, which are capable of capturing both linear and nonlinear patterns in financial time series. We also discuss the application of machine learning algorithms, such as EEMD and long short-term memory (LSTM) networks, which have shown promise in handling the non-stationarity and volatility clustering present in financial data. Empirical analysis is conducted using historical stock prices and exchange rates, demonstrating the effectiveness of these decomposition techniques in isolating the underlying components of financial time series. The results indicate that a combination of traditional and modern methods yields the most robust decomposition, providing a clearer picture of the market dynamics and informing better investment decisions. In conclusion, this paper contributes to the literature by providing a comparative analysis of various decomposition methods and their applicability to financial time series. It underscores the importance of selecting the appropriate technique based on the specific characteristics of the data at hand. The insights gained from this study can be instrumental for financial analysts and economists in developing more effective models for forecasting and risk assessment.
La proximidad: una alternativa para enfrentar la problematización de la política y de su comunicación
Authors: Rojas-Calderón Alfredo
Published: December 2024

La intensa y permanente hostilidad política, la simplificación dicotómica y los temas posicionales de los líderes, así como la imposibilidad de diálogo y de negociación entre los partidos y sus dirigentes, están generando hastío en las personas, lo cual a su vez las margina de la conversación pública y de la vida política. El primer problema de la dinámica de ruptura es su forma de circularidad y su movimiento centrípeto. Esto proceso conlleva su retroalimentación, porque las propias fuerzas de la comunicación política son atraídas hacia el centro de este circuito. La segunda cuestión problemática es que las sociedades se van fracturando, perdiendo el sentido de lo común y su cualidad de gobernables, al tiempo que la política ‒la que potencialmente puede restablecer la convivencia, el orden, y su estabilidad y gobernabilidad‒ también va perdiendo su marco de acción y sus medios.Esta exposición se fundamenta, como hipótesis, en que esta marcha destructiva de la sociedad y de la política puede revertirse. Para esto, como objetivo de este trabajo, es necesario indagar acerca de dicha realidad y explorar las alternativas para enfrentar la problematización del campo, en el ámbito del concepto de la política de proximidad que se propone y argumenta. La investigación aborda este planteamiento con un sentido propositivo. Se trata, por lo tanto, de formular unos usos estratégicos de la tematización en la comunicación política, así como una tipología de discursos sociales y políticos que puedan contribuir a romper este círculo vicioso, empleando los recursos de la política de proximidad que se formula y desarrolla en este trabajo.Los problemas o preocupaciones generalizadas pueden usarse estratégicamente en las campañas de comunicación, con fines de proximidad. Algunos de estos usos son la identificación, el protagonismo o la asunción como propio de uno o varios temas o problemas principales, o su relevancia; la proposición de soluciones, incluyendo las motivaciones a la acción; la conciliación, la apertura o la proximidad; la afirmación en lugar de la negatividad al referirse a los problemas públicos; la enumeración de causas o indicadores de un problema; la simetría para ponerse o mantenerse en el nivel de un contendiente que demuestra más dominio sobre una temática.
La comunicología contemporánea ante las tecnologías emergentes1. Influjo epistémico y técnico de la mecánica cuántica y las neurociencias
Authors: Colina Carlos
Published: December 2024

Los cambios sociotécnicos y comunicacionales aunados a la denominada cuarta revolución industrial, implican la participación sinérgica de variadas tecnologías, a saber: nanotecnologías, biotecnologías, infotecnologías y ciencias cognitivas (NBIC). La comprensión de la naturaleza y el alcance de estas mutaciones en la sociedad contemporánea, implica responder a retos epistemológicos, teóricos, éticos y políticos. Si bien el enfoque del artículo es holístico, se centra en el impacto de la IA, las neurotecnologías y las tecnologías cuánticas en general. Conocer la complejidad de un sistema de la comunicación radicalmente reestructurado, con la agencia de actores inteligentes (IA) y actores claramente ciborg, demanda la participación de la comunicología, junto a otras disciplinas humanísticas, naturales y tecnológicas. Más allá de posturas binarias relacionadas con el uso o con visiones deterministas, se evidencia la pertinencia de la categoría de multivalencia digital.
EXPERIMENTAL INVESTIGATION OF THE TERNARY – NICKEL BASED ALLOYS
Authors: ZECEVIC MILENA , MINIC DUSKO , DJORDJEVIC ALEKSANDAR
Published: December 2024

This study presents the results of experimental test of the microstructure, hardness
and electrical properties of the ternary Ni-based alloys. In the experimental part of the
study, alloys of selected compositions were prepared and then examined using
scanning electron microscopy (SEM) and energy dispersive spectrometry (EDS), X-ray
powder diffraction (XRD), hardness measurements by Brinell method and electrical
conductivity measurements. Extrapolated is isothermal section at 25 °C using
optimized thermodynamic parameters from literature. The equilibrium phase
diagram of the ternary systems was calculated using the Calphad method and the
corresponding thermodynamic program (Pandat ver. 8.1). The results include
calculated characteristic isothermal sections, structural characteristics, phase
composition, mechanical properties and electrical conductivity for investigation
ternary systems. Experimentally obtained results were compared with the results of
thermodynamic calculation of phase diagrams. Good overall agreement between
experimental and calculated values was obtained. Hardness and electrical
conductivity properties were predicted in the whole composition range by using
appropriated mathematical model.
Key words: Microstructure, hardness properties, electrical conductivity, mathematical
model.
ABOUT LEARNING THE KYRGYZ LANGUAGE USING TEXT
Authors:   K.Tynystanov Issyk-Kul State University, P. Sheishenova
Published: December 2024

Learning the Kyrgyz language is one of the most important departments. In this section, the methods, tasks, goals and importance of learning the mother tongue is clearly defined, and this field of science is closely related to the sciences of linguistics, pedagogy, and psychology, because we all know that learning and education are always carried out in harmony. Today, the most important tasks are set in the learning of the Kyrgyz language in the secondary schools of our country, including the primary school. For example, the main tasks are to shape students' thinking, thinking logic, activity, develop new teaching methods and ways, increase the scientific and methodical level of learning. Along with the implementation of these tasks, there was a need to develop the content, methods, and means of learning the Kyrgyz language in primary classes in accordance with current requirements. There is no doubt that in learning Kyrgyz language to junior grade students, the main focus is not on its theoretical issues, grammar of the language, but on its practical side: to teach students to write correctly, literately according to the norms of the literary language, and to speak artistically and meaningfully, to achieve a rich and coherent speech. Therefore, it is not wrong to say that the ideas raised in this article are today's demand.
Presentación: ¿Estado Minotauro o Estado Providencia?
Authors: Ramos Palomo María Dolores
Published: December 2024

Este artículo plantea las relaciones establecidas entre el Estado-Nación, la ciudadanía y los diferentes feminismos en el marco de la teoría social de sexo-género. Se centra en las conexiones que el Estado establece con la sociedad civil, y en sus políticas distributivas y coercitivas, que se analizan a partir de dos ámbitos entrelazados: el de los derechos de las mujeres como ciudadanas y el de la asistencia pública y las reformas sociales en diferentes países, así como en el papel que cumplen las leyes y los movimientos de mujeres en el proceso de formación de la ciudadanía y en su radicalización en clave democrática, socialdemócrata y socialista.
Los nacionalistas heterodoxos en la Euskadi del siglo XX
Authors: De la Granja Sainz José Luis , Fernández Soldevilla Gaizka
Published: December 2024

Desde sus inicios a finales del siglo XIX hasta la actualidad, la principal línea divisoria del movimiento nacionalista vasco no fue derechas/izquierdas, sino moderados versus radicales, según aceptasen o rechazasen la autonomía de Euskadi dentro del Estado español. Además, con carácter minoritario, a lo largo del siglo XX existió una tercera vía representada por los nacionalistas heterodoxos: algunas personalidades en la Restauración, Acción Nacionalista Vasca en la II República, la Guerra Civil y el exilio durante el franquismo, ESEI en la Transición y Euskadiko Ezkerra en los años 80 y primeros 90. Este artículo analiza sus rasgos comunes, su evolución y sus aportaciones, así como su fracaso político y su desaparición orgánica.
Mitos y realidades: el extraño caso de la Mano Negra en 1883
Authors: Avilés Farré Juan
Published: December 2024

El asunto de la Mano Negra, una supuesta organización secreta anarquista que habría actuado en los campos de Andalucía occidental, ha permanecido envuelto en el misterio debido a una superposición de interpretaciones infundadas: la de una poderosa organización criminal, la de unos heroicos revolucionarios y la de una invención policial. Este artículo, basado en fuentes judiciales, hemerográficas y de la Guardia Civil, desmonta esas interpretaciones y explica el entramado de mitos y realidades en que consiste la verdadera historia de la Mano Negra. Para ello realiza un análisis microhistórico de un caso crucial, el llamado crimen de la Parrilla.
EDUCAÇÃO 5.0 E A ATUAÇÃO DOS EDUCADORES: AVANÇOS, OPORTUNIDADES E IMPACTOS
Authors: Ribeiro Adriana Gomes da Silva Alves , Messias Aline Cristina Gonçalves , Ribeiro Mílvio da Silva
Published: December 2024

This work explores the concept of Education 5.0 and its impact on teaching practice, addressing the gains and challenges of integrating new technologies in the educational environment. Education 5.0 proposes a more humanized and personalized approach to teaching, using artificial intelligence, big data, augmented reality, and other innovations to improve student training and development. This approach aims to increase student engagement, cater to different learning styles, and prepare them for a more digitized and globalized job market. In addition, it allows educators to adopt more assertive and effective practices, using technological tools to optimize the management and monitoring of student performance. The methodology adopted was a bibliographic study by researchers specialized in the evolution of education, teaching practice and teacher training. The study enabled a detailed review of the theme, analyzing various contexts and practices, and reaffirming the relevance of Education 5.0 in the current scenario. The obstacles to be overcome were also identified, highlighting the importance of the active and effective participation of teachers in this process of educational transformation.
É POSSÍVEL A APLICAÇÃO DIRETA DOS DIREITOS FUNDAMENTAIS ÀS RELAÇÕES PRIVADAS?
Authors: Escossia Maria Clara Cordeiro
Published: December 2024

O presente artigo busca analisar a possibilidade da aplicação dos direitos fundamentais nas relações privadas e qual seria a melhor forma de realizar referida aplicação. Para tanto, traça uma breve evolução histórica dos direitos fundamentais e, em seguida, analisa as principais teorias doutrinárias sobre o tema. Por fim, se debruça sobre as decisões do Supremo Tribunal Federal, nas quais a Corte Superior tratou da eficácia horizontal dos direitos fundamentais nas relações entre particulares e decidiu se seriam aplicados de forma direta ou indireta. A conclusão sobre qual teoria adotar quando da aplicação dos direitos fundamentais de forma horizontal ressalta a importância da razoabilidade e proporcionalidade no seu uso.
ANÁLISE FÍSICO-QUÍMICA E MICROBIOLÓGICA DE POÇOS ARTESIANOS PARA ABASTECIMENTO HUMANO
Authors: Loza Jadson Victor Moreira , Galvão Livya Renatta Veras Teixeira , Cassita Vagna , Sousa Danielle Marie Macedo
Published: December 2024

A água é um bem essencial para todos os seres vivos, sendo de fundamental importância que esta seja segura e de qualidade para o consumo. A água subterrânea é o recurso natural mais extraído do subsolo brasileiro, pois as pessoas que vivem em áreas rurais necessitam de abastecimento de água, tanto para o uso pessoal, quanto na agricultura e pecuária. Assim, o objetivo do trabalho foi avaliar a qualidade físico-química e microbiológica da água de poços artesianos utilizada pela população do Assentamento Rio de Ondas, no município de Luis Eduardo Magalhães - BA. Foi possível verificar que as amostras de água dos três poços utilizada pela população do Assentamento Rio de Ondas, estavam dentro dos parâmetros das Portarias n°. 888, GM/MS, DE 4 DE MAIO DE 2021, Resolução CONAMA n°. 357, de 17/03/2005 e Resolução CONAMA n°. 396, de 03/04/2008. Para os três pontos de coletas de água subterrânea, os resultados das análises físico-químicas foram satisfatórios, ou seja, os três poços atenderam os critérios dos parâmetros estabelecidos pelas normas previamente relatadas, não demonstrando anormalidades.
O USO DE CÂMERAS EM OPERAÇÕES POLICIAIS: UMA OFENSA AO DIREITO À INTIMIDADE
Authors: Araujo Guilherme Patrick Fernandes de , Maul Filipe José Rodrigues Azevedo
Published: December 2024

Este artigo faz uma análise dos problemas jurídicos relacionados à utilização de câmeras por policiais, tendo como consequência eventual ofensa à intimidade do indivíduo, utiliza-se dos critérios e possibilidades de aplicação do princípio da proporcionalidade, quanto ao estudo de provas obtidas por meio ilícitos, e colisões entre direitos e garantias fundamentais. Os direitos fundamentais não são absolutos, haja vista, que se limitam pelo princípio da proporcionalidade de forma recíproca. O processo penal tem o objetivo de oferecer uma função garantista para a sociedade, no sentido de aproximar a verdade diante um caso concreto, como forma de pacificar injustiças sociais e estabelecer uma confiança da sociedade perante o Estado. Desse modo, é apresentado o equipamento axon flex, como forma de minimizar eventuais ilegalidades, acerca da intimidade do cidadão e o abuso do poder pelo agente policial, no qual carece de uma regulamentação no direito brasileiro, haja vista, que é imperioso destacar a legalidade material de tais provas e punir com mais rigor técnico os policiais que exorbitam do exercício de seu poder em detrimento da sociedade.
SHARIFA SALIMOVA BAXSHIYONALARINING O‘ZIGA XOS XUSUSIYATLARI
Authors: Eshanova Z.Q.
Published: December 2024

Maqolada Sharifa Salimova ijodidagi baxshiyona asarlar tahlili orqali ularning o‘ziga xos xususiyatlari hamda davr muammolari tasvirini berishda folklorning turli unsurlaridan foydalanishdagi shoira mahorati yoritilgan. Shuningdek, Sh.Salimovaning “Baxshiyona” turkumi bir xil kompozitsion strukturaga ega emasligi, xalq dostonlari, ertakona motiv va obrazlar stilizatsiyasi asosida shakllantirilgani asoslangan

В статье освещены особенности произведений в стиле бахшияна в творчестве поэтессы Шарифы Салимовой на основе их анализа, а также освещено мастерство поэтессы в использовании различных элементов фольклора для описания проблем того времени.  Также обосновано, что цикл Ш.Салимовой “Бахшияна” не имеет одинаковой композиционной структуры и сформирован на основе стилизации народных дастанов, сказочных мотивов и образов

The article illuminated the features of works in the Bakhshiyana style in the poetry of Sharifa Salimova based on their analysis,  is also highlighted the poetess's skill in using various elements of folklore to describe the problems of that time. It is also substantiated that Sh. Salimova's cycle “Bakhshiyana” lacks a uniform compositional structure and is crafted through the stylization of folk dastans, fairy tale motifs, and imagery
Guerra y pacificación en el Nuevo Mundo
Authors: Pradenas Álvarez Rudy Iván
Published: December 2024

En este artículo aborda el sentido y las funciones primarias de la pacificación en el marco de la guerra de conquista del Nuevo Mundo en el siglo XVI. La pacificación a partir de su relación temprana con la guerra ha sido mal comprendida como un mero eufemismo de la violencia militar. De manera distinta, este artículo muestra cómo la pacificación adquirió un sentido y funciones propias que le dieron el carácter de una técnica suplementaria respecto de la violencia bélica. Para mostrar su carácter específico temprano, primero realizamos una exposición sobre tres dimensiones constitutivas de la guerra a la luz de la razón imperial hispana (teología, derecho y facticidad del aguerra). La pacificación comienza tempranamente a configurarse en relación con el ámbito que llamamos facticidad de la guerra, es decir, su condición material, efectiva y existencial. Así, mostramos finalmente que la pacificación articula elementos heterogéneos como las prácticas de terror, la doctrina teológica de la salvación, la sujeción política y el consenso bajo una nueva economía y una racionalidad pacificadora de la violencia colonial. Su finalidad última, en este marco histórico, fue la transformación y la corrección de una forma de vida considerada desviada respecto de los principios trascendentes del catolicismo y la razón imperial hispana, para su incorporación, con la menor resistencia, a una nueva forma de gobierno colonial.
máquina de guerra capitalista o la guerra y la paz en el umbral
Authors: Hernández Martínez Cuauhtémoc , Jiménez Hernández José de Jesús
Published: December 2024

A partir de la tesis que sostiene que el capitalismo contemporáneo está articulado y configurado internamente como una máquina de guerra, se explora cómo es que se fragua tanto en términos de exterminio como de “guerra contra las drogas”, a partir de lo que sucede tanto en Palestina como en México, respectivamente. Aunado a esto, analizamos cómo es que la economía y la política han entrado en un proceso de indistinción con la guerra como parte de la conformación de la máquina de guerra capitalista, una máquina que ahora persigue la <> como una forma de extender el dominio y prolongar los registros de su guerra contra los pueblos, en un proceso de pacificación securocrático necesario para que continue la acumulación capitalista. Con lo que la guerra termina de esta manera convirtiéndose en un marco permanente de vida.
The Influence of E-Servqual, E-Wom, and E-Trust on Customer Loyalty Through the E-Customer Satisfaction Application of the Darussalam Islamic Boarding School Students, Blokagung Banyuwangi
Authors: Nurul Alviah  , Diah Yulisetiarini  , Hari Sukarno
Published: December 2024

Digital transformation in educational services is an important need to improve efficiency and user satisfaction, especially in Islamic boarding schools. One of these innovations is the SISANTRI application used at the Darussalam Blokagung Islamic Boarding School, Banyuwangi, to facilitate the management of information and transactions for guardians of students. However, the effectiveness of this application still faces challenges, such as stagnation in feature development and negative reviews from users.This study aims to analyze the influence of E-Servqual, E-WOM, and E-Trust on E-Customer Satisfaction. Then, analyze the influence of E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction on customer loyalty. And analyze the role of E-Customer Satisfaction as a mediator of the influence of E-Servqual, E-WOM, and E-Trust on customer loyalty.The research method used is exploratory research and a quantitative approach with data collected through questionnaires distributed to 364 guardians of students selected using the Proportional Stratified Random Sampling technique. The research instrument uses a Likert scale to measure research variables. Then, the collected data is analyzed through several stages, namely determining the value of the variables, testing the research instrument (validity and reliability tests), path analysis using the Partial Least Square (PLS) method, hypothesis testing, and path calculations.The results of the study showed that E-Servqual, E-WOM, and E-Trust significantly influenced E-Customer Satisfaction. In addition, E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction significantly influenced customer loyalty. Then, customer satisfaction was not able to be a mediating variable between E-Servqual, E-WOM, E-Trust, and customer loyalty, but still contributed to loyalty directly.It can be concluded that improving E-Servqual, E-WOM, and E-Trust is very important to strengthen E-Customer Satisfaction and Customer Loyalty, although E-Customer Satisfaction does not mediate the relationship. Further development should be focused on improving these three main factors that affect customer loyalty.
Contractual Budgeting And Its Impact On Developing The Structure Of The Government Accounting System In Iraq A Survey Study
Authors: Azeez Khzaee Maytham , Makni Fourati Yosra
Published: December 2024

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management
The Influence Of Financial Education In Social Organizations (Family) On Personal Financial Management Of Students Of The Faculty Of Economics And Business At University State Of Makassar
Authors: Anwar Anwar
Published: December 2024

These financial problems are the inability of students to manage their own personal money (monthly money from parents), lack of financial planning habits, lack of financial control by parents. So this journal was made to find out whether there is an influence of financial education in social (family) organization on the personal financial management of undergraduate students at the Faculty of Economics and Business, Makassar State University. This type of research is causal associative research, or a causal relationship with a quantitative approach. This can be seen from the probability (sig.) = 0.009 ttable = 2.676 > 1.998 and from the probability (sig.) = 0.000 ttable (4.158 > 1.998). So that it is known that the influence of family finances and financial literacy together has a positive and significant effect on personal financial management and also the influence of family finances has a positive and significant effect on the personal financial management of S1 students of Management, Department of Economics, Makassar State University.
Implementation Of Marketing Mix Strategy 4P in With Love Milli Business
Authors: Shafa’ Annisa Puspasari  , Nida Adenia Rahma  , Muhammad Nashirul Haq  , Sudarmiatin Sudarmiatin
Published: December 2024

In the contemporary business environment, which is prone to competition, marketing can be considered as a series of structured business activities to plan, produce, price, promote, distribute goods, services, and ideas. The marketing mix is considered as one of the most important aspects of the marketing process, especially in MSMEs which are now growing very rapidly. This study was conducted with the aim of determining the marketing mix in the with love milli business which is used to drive product sales and create competitive advantages. This study uses a qualitative descriptive method that uses data collection techniques in the form of in-depth and structured interviews and observations. Based on the results of the interview, with love milli has implemented a marketing mix (product, price, promotion, place) to create competitive advantages and increase sales.
The Impact Of Green Financing On Sustainable Financial Performance
Authors: Iftikhar Jabbar Abed
Published: December 2024

The purpose of this study is to show how much green finance—which includes investments in renewable energy, sustainable infrastructure, green technology, social investment, and green bonds—can help a sample of Iraqi bank employees achieve sustainable financial performance, including accounting, marketing, and comprehensive performance. The research problem was that the banking system and the government must work together effectively to provide the required financial tools, such as low-cost bank loans and exemptions from environmental taxes, in order to achieve sustainable financial performance and make the shift to a green economy. By examining the connection between these factors, two primary hypotheses were created to gauge the degree of influence and linkage. The primary instrument for gathering information pertaining to the field component of the study was the questionnaire form. There were 179 people in the sample. The study included a variety of statistical techniques, including standard deviations, arithmetic averages, and structural equation modeling with the aid of statistical tools (spss.var.29, amos.var.26). The most significant of the conclusions drawn was that green financing has a morally beneficial effect on sustainable financial performance.
Case Study Analysis Of Successful Companies' Use Of Digital Twin To Reduce Waste
Authors: Abbas Yas , Hameed Ali , mohammed Ghufran
Published: December 2024

The purpose of this research is to build a review study to analyse the situation of successful companies in the use of digital twinning to reduce waste and losses that occur in the lack of accurate investment of time and efforts made, and from this basis was presented a set of previous studies related to digital twinning in order to determine the findings of these studies and discuss them by identifying points of similarity and difference between these studies,  And then come up with an idea and a new mechanism to determine the behaviours that companies can pursue in order to apply digital twinning, and on this basis the research discussed the conceptual framework of digital twinning and then the mechanisms through which companies can use it in order to develop their ability to achieve strategic success and competitiveness, the research has come out with several results, foremost of which was that digital twinning works to build a digital model that parallels competing companies through data analysis, improving their efficiency, accelerating innovation, predicting trends, and Then improve the customer experience and achieve integration between the current systems and the systems pursued by other companies.
ĐÁNH GIÁ THỰC TRẠNG SÂU BỆNH HẠI VÀ NHU CẦU SỬ DỤNG CHẾ PHẨM SINH HỌC PHÒNG TRỪ SÂU BỆNH TRÊN CÂY DƯA VÀNG KIM HOÀNG HẬU
Authors: Trần Xuân Cương
Published: December 2024

Nghiên cứu được tiến hành trên địa bàn  huyện Quảng Xương, tỉnh Thanh Hóa nhằm đánh giá thực trạng sâu bệnh hại, nhu cầu sử dụng chế phẩm sinh học phòng trừ sâu bệnh trên cây Dưa vàng Kim Hoàng Hậu. Kết quả nghiên cứu cho thấy bệnh thối gốc, chết ẻo cây con và bệnh phấn trắng là các loại bệnh phổ biến gây hại trên cây Dưa vàng Kim Hoàng Hậu. Đối với côn trùng gây hại, rầy mềm và bọ phấn xuất hiện khá phổ biến và gây hại mạnh nhất so với các đối tượng côn trùng gây hại khác. Kết quả điều tra phỏng vấn nông hộ cho thấy, phần lớn nông dân trồng dưa, chiếm 72 – 82% số người được hỏi, mong muốn và có nhu cầu sử dụng thuốc sinh học để thay thể hoặc hạn chế sử dụng thuốc hóa học để bảo vệ cây trồng và sức khỏe người tiêu dùng.
Centering Autistic People in Awareness and Fundraising Campaigns: How to Empower and Enable
Authors: Nahar Anaiya
Published: December 2024

Autism organizations characterize autism according to their mission. Corporate, medical, research, advocacy, family support, and other organizations create distinctive images of autism to promote their values and efforts. For this research paper, Autism Speaks, Autistic Self Advocacy Network, and The Autism Society of Florida are evaluated. It is worth observing that many organizations promote these representations without autistic individuals in top-level positions, suppressing any contribution they may have. As a result, many autistics have criticized how organizations have portrayed autism in an inaccurate, inhumane, and disrespectful manner. Autistics have advocated for their involvement in organizations by requesting compensation for their efforts in organizational advocacy and better access to disability justice group conversations. However, this inclusion ultimately results in the exclusion of alternative groups: non-verbal autistics. To incorporate them in professional and advocacy spaces, a form of non-electoral representation, surrogate representation, and funding for assistive communication technology are imperative. To further improve autistic self-advocacy, an allyship must be made between autistic adults and autistic parents/caregivers. This allyship can be taken to the next level and be made between major autism industries and autistic advocates as well.
ENERGY-EFFICIENT QOS AWARE DATA TRANSMISSION IN MANET USING KIF-SDKMEANS AND ZS-AOA
Authors: Ahirwar Gajendra Kumar , Agarwal Ratish , Pandey Anjana
Published: December 2024

Mobile Ad-hoc Network (MANET) is one of the recent fields in wireless communication that involves a large number of wireless nodes. Energy efficiency in data transmission is a major problem in MANET because the infrastructure of a network changes frequently, which results in data loss and communication overheads. The problem of energy efficiency in routing in mobile Ad-hoc networks has been approached in different methods. However, they suffer to achieve the required performance in the quality of service. So, to tackle such problems, the work proposed a novel energy-efficient QoS data transmission in MANET using KIF-SDK Means and ZS-AOA. Initially, the number of mobile nodes is initialized randomly and the mobile nodes are clustered together using efficient clustering techniques such as Kriging Interpolation based Fuzzy (KI-FUZZY) algorithm and Supremum Distance-based KMeans (SD-KMeans). Cluster heads are selected by using the KI-FUZZY algorithm and clustering was done by using SD-KMeans. Next, the test data transmission was done in order to invoke the routing between the nodes using Butterfly Effect Fruit fly Optimization Algorithm based Ad Hoc On-Demand Distance Vector (BEF-AODV). After test transmission, multiple routing paths are created. Finally, from the multiple created paths, the optimal routing paths are selected by using ZScore based Archimedes Optimization Algorithm (ZS-AOA) to perform energy-efficient base data transmission. The results show that the proposed model gives better performance for energy-efficient QoS data transmission in MANET than existing models.
Unveiling the Future of Environmental Management Accounting: A Systematic Review of Trends and Innovations
Authors: Ramadanty Jesica , Putri Mareta , Fuadah Luk Luk
Published: December 2024

Environmental Management Accounting (EMA) has become a crucial tool in helping businesses align their financial strategies with environmental sustainability. As the demand for transparency in corporate environmental performance grows, innovations in EMA systems have emerged to address the complexities of environmental impact tracking and reporting. This systematic review explores the latest trends and technological advancements that are shaping the future of EMA, including big data integration, blockchain technology for transparency, and the harmonization of sustainability reporting standards. Furthermore, the review identifies challenges such as data complexity and regulatory compliance, while offering insights into future directions for enhancing EMA practices. By leveraging these innovations, organizations can improve their environmental accountability and contribute to the global sustainability agenda.
You Don’t Have to Be the Best at Everything at Work
Authors: Westover Jonathan
Published: December 2024

This article argues that organizational leaders do not need to be perfect across the board or the absolute best in their field. Rather, focusing on key strengths while empowering teams and fostering collaboration allows leaders and employees to maximize their potential and achieve organizational goals effectively. The article discusses how identifying both strengths and weaknesses is important for self-awareness and leadership development. It highlights how high-performing teams comprised of diverse individuals with complementary skillsets can outperform reliance on a single person's limited capabilities. The essay provides industry examples of leaders who have acknowledged their limitations to build exceptional teams. It emphasizes the importance of maintaining a growth mindset and continuous learning to adapt strengths over time. The conclusion outlines how effective leaders who play to their strengths and empower specialized teams can establish thriving organizations primed for sustainable success.
Masterworks of World Literature: A Contemporary Paradigm in Teaching
Authors: Lito D. Mallillin Leovigildo
Published: December 2024

The study aims to explore the masterworks of world literature as a basis for contemporary paradigm in teaching. It employs the Focus Group Discussion FGD) which resulted in mixed-methods for both quantitative and qualitative research design. It uses the purposive non-probability sampling technique. The study comprised fifty (50) respondents only. Results show that masterworks of world literature as a contemporary paradigm in teaching connects with passion, show that style of masterworks of world literature is based-instructional approach where students are exposed to real literature and authenticity, show that voice maintains the interest of students in masterworks of world literature to the ability of their critical and perception in the lesson of literature, show that quality explores literature which is essential in teaching masterworks of world literature on student engagement and reflection, and show richness of language is a tool in literature and art in expressing emotion, thoughts, feelings, and ideas. Findings show that there is a significant agreement on the masterworks of world literature as a contemporary paradigm in teaching as observed by the respondents.
PHIM HOẠT HÌNH KUNG FU PANDA 4: TẠO HÌNH, DIỄN XUẤT NHÂN VẬT VÀ THÔNG ĐIỆP VỀ SỰ THAY ĐỔI
Authors: Lê Huyền Trang
Published: December 2024

“Kung Fu Panda” là loạt phim hoạt hình nổi tiếng của hãng Dreamworks Animation đến nay vẫn giữ được sự chú ý kể từ khi ra mắt phần đầu tiên năm 2008. Trong nỗ lực cố gắng duy trì sức hấp dẫn và kéo dài loạt phim, đội ngũ làm phim của “Kung Fu Panda 4” đã táo bạo trong việc làm mới phần phim, bao gồm cả tạo hình và diễn xuất nhân vật, qua đó muốn truyền tải thông điệp về sự thay đổi.
Estudio sobre las Cooperativas de Ahorro y Crédito en el Ecuador en el período 2015-2022
Authors: Morales Tipáz Oscar P.
Published: December 2024

Este artículo realiza un estudio integral y detallado sobre el desempeño financiero de varias cooperativas de ahorro y crédito en Ecuador durante un período de siete años de 2015 a 2022. A través de un análisis en profundidad de indicadores financieros clave, la salud económica de estas instituciones y sus Se examina su contribución al desarrollo socio económico del país.
Durante el estudio se analizan los siguientes indicadores financieros: Activos Productivos Anuales, Liquidez, Solvencia, Rentabilidad, Morosidad, Eficiencia y Calidad de Activos. Se evalúa el valor total de los activos productivos anuales, incluidas las cuentas por cobrar, los bienes realizables, las propiedades y equipos, y otros activos.
La liquidez se examina mediante el cálculo de los fondos disponibles en comparación con las obligaciones públicas. La solvencia se evalúa relacionando el patrimonio con los activos totales. El rendimiento de los activos (ROA) y el rendimiento del capital (ROE) se calculan para medir la eficiencia y la generación de beneficios. La calidad de la cartera de crédito se analiza utilizando la tasa de morosidad y contaminación. La eficiencia operativa se evalúa analizando los gastos operativos en relación con los activos totales y los activos productivos. Además, se evalúa la calidad de los activos, considerando la proporción de activos productivos sobre los activos totales. Los resultados de este análisis financiero brindarán una comprensión profunda del desempeño y la estabilidad de las cooperativas de ahorro y crédito en Ecuador durante el período seleccionado.  Estos hallazgos serán de gran relevancia para la academia, los reguladores financieros y las propias cooperativas, con el objetivo de mejorar la toma de decisiones financieras y promover el desarrollo sostenible dentro del sector cooperativo, beneficiando en última instancia a la sociedad ecuatoriana en su conjunto.
Cambios en aberraciones de la córnea pos cirugía de cataratas con implante de lente secundario: una revisión exploratoria
Authors: Assis Reveiz Jorge , Giraldo Oliveros Simon , Roncancio Buitrago Laura
Published: December 2024

Introducción: La extracción de catarata con implante de lente intraocular (LIO) es uno de los procedimientos quirúrgicos más realizados se considera seguro y efectivo, con resultados postoperatorio positivos en la visión, sin embargo se desconoce el cambio en las aberraciones corneales que produce el procedimiento 
Objetivo: Realizar una síntesis de la evidencia disponible, sobre los cambios en las aberraciones post operatorias a cirugía de cataratas con implante de lente secundario en población adulta. 
Metodología: Se realizó una revisión exploratoria de literatura, de la evidencia científica disponible sobre la magnitud y distribución de las aberraciones corneales post cirugía de cataratas con implante de lente secundario. 
Resultados: Fueron seleccionados 13 estudios en la síntesis, que sumaron un total de 636 usuarios interviniendo 6,52 ojos, el promedio de edad fue de 55,8 ±17,3 años, con mayor participación de mujeres, los sistemas de clasificación del lente con mayor frecuencia de uso fueron los intraoculares estándar, acri.smart y colamer, el 84,6% de las intervenciones quirúrgicas fueron por facoemulsificación, en cuanto al tipo de incisión realizada en el procedimiento fue más prevalente la micro incisión (MICS) con el 46,1% seguido por la Clear Corneal Incisión (CCI) con el 38,4%. 
Conclusión: Entre los cuatro tipos de aberraciones evaluados (coma, esféricas, trefoil, HOA) el mayor cambio medio se registró en trefoil con 0,0637 micrones, al comparar las medianas persiste el trefoil como la aberración con mayor cambio pre y pos cirugía.
APPLICATION AND MAINTENANCE OF MOORING ROPES TO AVOID THE DANGER OF BREAKING THE ROPE WHILE STANDING At KMP ATHAYA IN 2022
Authors: Rahayu Idhil Febriana , Arleiny Arleiny , Dahri Muh.
Published: December 2024

Mooring ropes are the most important factor in docking vessels or loading and unloading activities at The mooring rope serves to tether ships to the dock so that when the ship is carried away by currents, wind or waves. However, there are factors that can cause the mooring rope to break. Factors from the ship itself and from outside the ship. The implementation was carried out for 11 months when carrying out marine practices aboard KMP ATHAYA with a research time of July 2021 to June 2022. Data were obtained directly through interviews in research preparation, data testing, data processing, discussion of research results, conclusions and author suggestions using the method qualitative descriptive research. From the observations, it can be concluded that to prevent the breaking of the mooring line by implementing a mooring plan, urging the crew on guard to always pay attention to the mooring rope when the ship is docking, and perform proper maintenance of the mooring line.