bluuebunny/crossref_metadata_2025 huggingface dataset:
STATISTICAL ANALYSIS OF CHAGATAI LEXEMES IN L.Z. BUDAGOV’S “SRAVNITEL’NIY SLOVAR’ TURETSKO-TATARSKIH NAREÇIY”
Authors:   Alisher Navo'i Tashkent State University, TUKHTASINOVA Mahliyo
Published: January 2023

Turkish dictionaries are kept as rare relics in the libraries of our country and abroad. Most of them are unique and ancient copies. Dictionaries have always attracted the attention of Turkologists and lexicologists. In this article is given the analysis of “Comparative dictionary of Turkic-Tatar dialects” (“Сравнительный словарь турецко-татарских наречий”) by Lazar Zaharovich Budagov, its classification method, components and statistics of Chagatai (old Uzbek literary language) lexemes included in the dictionary. The statistical analysis was carried out in terms of lexemes of Chagatai dialect becoming the main word and taking place as a Chagatai variant of the word being explained in the dictionary article. In the process of analysis studies have been carried out by dividing Chagatai lexemes into categories. The results of the statistical analysis of word groups show that the dictionary includes the most nouns, adjectives, and verb word groups. The results of the conducted research have been presented in tables and diagrams to create a certain idea. In the dictionary of L. Budagov, lexemes related to the languages and dialects of the peoples of Central Asia are explained in detail. The inclusion of not only literary lexemes in the dictionary, but also the lexicon of dialects made it easier to communicate with the local people. In the process of interpretation, lexemes are explained semantically and etymologically based on the examples from the works of Nava’i, Babur, Abu al-Ghazi Bahadur, Rabguzi, referring to the literary literature of the same people.
Haematological Parameters and Serum Biochemical Indices of West African Dwarf Rams Fed Diets Containing Tetrapleura tetraptera (African Porridge) Fruit Meal
Authors: Jinadu K B , Oluwatosin B O , Fasae O A , Abiona J A , Oderinwale A O , Adekanbi A O , Abdulsalam S , Akingbade A O
Published: January 2023

Purpose: Plant secondary metabolites available in Tetrapleura tetraptera fruit meal (TTFM) could be exploited as natural safe additive to enhance the physiological health status of rams. Thus, this study investigated the haematological and serum biochemical indices of West African Dwarf (WAD) rams fed diets containing varying levels of TTFM.

Methodology: Twenty five (25) WAD rams with an average live weight of 13.20 ± 0.20kg were used in a completely randomized design for 140 days. Five concentrate diets containing varying levels (0, 0.5, 1.0, 1.5 and 2.0%) of TTFM were formulated while Panicum maximum was fed as a basal diet. Blood samples were collected at the onset and the end of the experiment for haematological and serum biochemical indices. Data collected were subjected to one way Analysis of Variance (ANOVA).

Findings: Results showed that haematological parameters were not significantly (p>0.05) different in all dietary treatments except for eosinophil obtained at 20th week of the study with the lowest (p>0.05) value at 1.5% TTFM. Total serum protein and glucose values were positively influenced as addition of TTFM increased. It can be concluded that TTFM could be utilized for ram productivity without any adverse effect on the health status of experimental rams.

Recommendation: It can therefore be recommended that TTFM could be included into the diets of WAD rams up to 2.0% level to improve the positive blood profile responses.
Work Environment and Teachers’ Job Performance in Public Primary Schools in Ondo State Nigeria
Authors: Aladetan Femi Idowu
Published: January 2023

The apparent indiscipline and low quality education in primary schools calls for a serious concern. It is observed that teachers are not performing their duties as expected and this could be as a result of perceived poor work environment hindering effective performance of teachers’ duties. Therefore, this study examined work environment and teachers’ job performance in public primary schools in Ondo State, Nigeria. The descriptive research design of the survey type was employed. The sample consisted of 120 teachers and 20 head teachers randomly selected from 20 public primary schools in Akoko South West Local Government Area of Ondo State. Two researcher-made questionnaires entitled “Work Environment Questionnaire (WEQ)” and “Teachers’ Job Performance Questionnaire (TJPQ)” were used to elicit response from the respondents. The test re-test method was used to test the reliability of WEQ and TJPQ which yielded coefficients of 0.89 and 0.77 respectively. Four research questions were raised and answered using frequency counts, percentage, and mean, while three hypotheses were formulated and tested at 0.05 level of significance using Pearson Product Moment Correlation.
The findings revealed that school location was moderately conducive for teachers’ work; the level of interpersonal relationship among teachers was high and the provision of physical facilities was moderate. The findings also revealed that there was significant relationship between school location and teachers’ job performance (r = 0.310, p = 0.001); and there was significant relationship between provision of physical facilities and teachers’ job performance (r = 0.578, p = 0.000). The study therefore concluded that work environment enhanced job performance of the teachers. Based on the findings and conclusion, it was recommended that physical facilities such as conducive office space, potable water and constant electricity should be provided to aid teachers’ job performance
Religion and State in Central Asia: A Comparative Regional Approach
Authors: Baltar Rodriguez Enrique
Published: January 2023

This article analyzes Islamization process occurred in the five central Asian countries after their separation from Soviet Union in 1991, and ambivalent way in which authoritarian states reacted to this phenomenon to use it for political purposes and, at the same time, controlling its alleged subversive potencial. In this sense, article intends to demostrated that, with its particular nuances in each case, religion-State relationship after 1991 has been determinated by a triple contradiction between, first, the growing Islamic resurgence at societal level and states interest for using part of that religios simbolic capital to legitimize political regimes and prop up new national identities; second, between states' need to differentiate themselves from their former Soviet identity and their continuity attitude regarding power excersice and religion perception; and third, between states authoritarian nature, interested in excercising strict control over religius sphere, and the emergence of religius activism opposed to intervencionist and repressive governments policies, including the most radical forms of violent radicalism.
ANÁLISE COMPARATIVA DO ADITIVO LÁTEX ESTIRENO BUTADIENO NO CONCRETO DE AGREGADO RECICLADO
Authors: Souza Araujo Lucas , Silva Alex , Suzart Jessica Araujo , Cardozo Millena Santos , Assunção Pedro , Moraes Armesto Leonardo
Published: January 2023

Este estudo tem como objetivo comparar através das pesquisas, o uso do concreto de agregado reciclado para minimizar o descarte indevido. Entretanto, este concreto produzido com agregado reciclado apresenta diversos problemas, como por exemplo, uma menor massa específica, perda de trabalhabilidade e alto consumo de cimento devido à alta absorção de água, além de apresentar maior porosidade, comparado ao agregado natural. Devido à argamassa aderida à sua superfície, que promove o aumento da relação água/cimento, ocorre a diminuição da massa específica deste concreto produzido de agregado reciclado. Com isso, a resistência à compressão desse concreto tende a decrescer com o aumento do teor de substituição do agregado natural pelo agregado reciclado. Uma outra possível solução é o uso do látex, que são dispersões de partículas de polímeros orgânicos em água, fluídos leitosos que tem coloração branca. Porém, apenas 5% destes látex podem ser usados com o cimento Portland. Um dos látex mais usados para concreto, é o látex estireno butadieno, o qual é analisado neste estudo. Ele pode diminuir a necessidade de adição de água na argamassa, retardando a hidratação do cimento, assim, aumentando a tenacidade, e melhorando a trabalhabilidade do concreto. Estudos demonstram um aumento máximo da resistência à compressão de 20,95%, utilizando um teor de látex de 15%, um aumento máximo na resistência à flexão de 36,35% para concretos convencionais, visando o aumento da utilização do agregado reciclado de concreto na construção civil.
OS COMPROMISSOS DA EDUCAÇÃO CATÓLICA
Authors: Machado dos Santos Adelcio
Published: January 2023

A solução de colossais problemas, representados pela constante marginalização da sociedade civil, excluída dos benefícios do crescimento econômico, demanda o contributo de princípios éticos e religiosos, visto que a hegemonia científica não logrou equacioná-los. O incremento da concentração da riqueza para pequenos grupos, aumentando dessa forma, as desigualdades sociais; a exacerbada dependência exógena, expressa pela ampliação dos índices de desnacionalização, de economia e pela crescente subordinação tecnológica, exigem a celebração de um novo pacto social, que permita às nações oprimidas enfrentar os reptos. A educação deve convergir para um fim bem definido. Nesse ínterim a educação religiosa objetiva principalmente preparar o humano para seu encontro com a Transcendência, ademais de orientá-lo sobre a existência metafísica. Urge que a Igreja, no que se refere à educação, acentue sua presença evangelizadora não apenas por meio do influxo sobre a família e sobre as próprias escolas, conscientizando sobre a premência de, a par dos conteúdos curriculares, essenciais à Era do Conhecimento, estimule as mais nobres propensões, nomeadamente a solidariedade, o espírito fraterno e a libertação.
Pelatihan Strategi Meningkatkan Kosakata Bahasa Inggris Menggunakan Crossword Puzzle Pada Siswa SDN 20 Nan Sabaris Pariaman
Authors: Adha Annisha Dyuli , Andriani Desi , Dania Rahma
Published: January 2023

English is one of the subjects that the students learn in the school. Although it has been studied since elementary school, English is still one of the subjects that are considered difficult and boring by the students, because English is not their mother tongue. Therefore, teachers in the schools must be creative in teaching English so that the students become interested in learning it. Especially for elementary students, the teachers can teach English by using playing tricks while learning so that it can trigger the students' enthusiasm to learn, so that learning English becomes something fun. One strategy that can be implemented is learning while playing by using Crossword Puzzles. This can add or improve the students' vocabulary in learning English. For this reason, this activity aims to train the students to learn English to be fun by using Crossword Puzzles. The output target of this activity is to help the students in growing their interest in learning English and to help them to improve their English vocabularies in a fun way.
Pendampingan Gemari dan Redarkum Melalui Diseminasi “Stop Pernikahan Dini”
Authors: Hadiningrum Lila Pangestu , Zuhroh Diana , Sabiq Fairuz
Published: January 2023

Indonesia is faced with increasing cases of early marriage globally. It is necessary to socialize the minimum age limit and the maturity of the marriage age as an insight to the community and awareness to teenagers so that in planning a family by considering various aspects related to married life. This study raises the priority issues used related to the lack of literacy related to the Marriage Age Limit in Pucang Miliran Village, Tulung, Klaten. Assistance for gemari and redarkum through the dissemination of "stop early marriage" is a priority for bottom-up programs that promote public and youth awareness. The model used in this mentoring is community participation (especially parents and youth). Lectures and discussions are used as methods in the implementation of mentoring through dissemination activities and efforts that can be made by teenagers to prevent early marriage. In this assistance, it becomes a community-based program that aims to prevent child marriage with activities in the program including increasing awareness of adolescents and the community, peer educators, hearings through the media, and collaboration. The need for follow-up activities in collaboration with non-formal and formal institutions in maturing the age of marriage and productive training for adolescents.
Sosialisasi Rempah Sebagai Komoditas Ekspor Rempah Melalui Media Sosial
Authors: Elvianti Witri
Published: January 2023

Abstract
Indonesia has long been known as a producer of various and high-quality spices. Although the export of spices in the form of raw materials has increased, the growth rate of export of Indonesian spice products is still lower than the volume of imports from 2013 to 2017. The percentage of Indonesian spice imports even reached 30% per year while export growth was only in the range of 8% per year. However, this is inversely proportional to the benefits that is still not maximized. Spice commodities and strengthening export growth must receive systematic and comprehensive support. Increasing public awareness about the importance of the national economy needs to be done through a cross-sectoral approach, especially the empowerment of the spice economy. This study aims to find out how the contribution to strengthening the economic potential of spices can be gained by socializing knowledge about the spice economy aimed at the community, especially the millennial generation and generation Z, which was carried out through social media campaign and online seminar.
Pendampingan dan Peningkatan Profesional Guru Bahasa Inggris melalui Aplikasi Modul E-Learning di SMU 1 Nan Sabaris
Authors: Dewi Yosa Novia , Burhan Kristian , Astuti Indri , Melati Eka , Zefriyenni Zefriyenni
Published: January 2023

One way to increase teacher professional development is through the provision of quality learning media, namely E-learning or Internet learning because it is a medium that can improve the quality of education. The purpose of this workshop is to be able to add new knowledge and experience for teacher in the implementation of learning methods, to be able to use the internet in the learning process and to be able to modify learning methods by utilizing information technology facilities as an effort to develop professional teachers. The method used starts from the planning stage, implementation to the evaluation stage. The workshop was carried out for two days. The first day is more focused on providing material while the second day is more focused on the practice of using e- learning module application technology. The workshop participants were very enthusiastic during the activity.
Pelatihan Bahasa Inggris bagi Guru TK Negeri dan Pos PAUD Kota Batam
Authors: Manurung Sulastri , Yana Dewi , Adam Adam , Sinaga Juwita Boneka
Published: January 2023

English is not included as a compulsory subject for Elementary School and young learners. However, most kindergartens and private primary schools in Batam, teach and use English intensively. It is different from the case of most state Kindergartens and in which teaching and learning English is very limited. This is also due to lack of knowledge and skills of teachers who teach in Kindergartens so teaching learning English for kindergarten students is difficult to apply. Based on the problem above, the lecturers team of English Department University of Riau Kepulauan provides English language training for teachers at Kindergartens Batam. The team collaborate with the Education Officer for PAUD and PNF Batam to choose and send delegation from each Kindergarten and Pos PAUD to participate in the training. After going through intensive training for 30 meetings, the trainees showed an improvement in English especially to deliver the teaching material for young learners which was integrated with some relevant and suitable teaching activities for young learners.
Gambaran Sikap Perawat Tentang Pemakaian Alat Pelindung Diri di Ruang Rawat Inap Rumah Sakit TK II Udayana
Authors: Suryaningsih Riski , Kuswati Elfi
Published: January 2023

Background: The attitude of nurses in using personal protective equipment greatly influences the transmission of infection. The negative attitude in using personal protective equipment will result in work accidents such as being infected with a disease, this attitude has 22 times the risk of experiencing work accidents compared to the positive attitude of nurses. The purpose of this study was to describe the attitude of nurses about the use of personal protective equipment in the inpatient room of TK II Udayana Hospital.
Methods: This study used a descriptive research design, with cross sectional approach. Sampling was simple random sampling with a total sample of 71 people, namely nurses who served in the Inpatient Room at TK II Udayana Hospital. The instrument used is a questionnaire in the form of a google form. Data were analyzed by univariate analysis.
Results: The results of this study found that most of the respondents (95.8%) had a positive attitude about the use of personal protective equipment. Based on the characteristics of the respondents, namely the age characteristics, most of the respondents were 26 - 35 years old (47.2%), most of them were female (91.7%), the working period of most respondents was (79.2%). %) have a work period of three years or more than three years, most of them have a DIII Nursing education (55.6%), most of the respondents (83.3%) have received socialization / attended seminars / trainings.
Conclusion: The attitude of nurses about the use of personal protective equipment in the Inpatient Room of TK II Udayana Hospital has mostly a positive attitude.
Pengabdian kepada Masyarakat Aksi Kemanusiaan pada Bencana Banjir di Kota Bengkulu
Authors: Rahmawati Ida , Fernalia Fernalia , Sanisahhuri Sanisahhuri , Ningsih Dwi Putri Sulistiya , Effendi Effendi , Silviani Yulita Elvira , Budiati Asih , Haryanti Nimi
Published: January 2023

Latar belakang: Curah hujan yang cenderung tinggi dan naiknya muka air laut akan memicu terjadinya banjir. Debit air sungai yang berlebih tidak dapat ditampung oleh laut, karena muka air laut naik (rob). Pada saat seperti ini tidak ada jalan lain bagi sungai kecuali menumpahkan debit airnya ke perkampungan di sekitar sungai dan terjadilah banjir. Kondisi seperti ini sering terjadi di Kota Bengkulu hampir setiap tahunnya. Tingkat kerawanan banjir yang ada disetiap Kecamatan Kota Bengkulu pada tahun 2020 dengan karakteristik informasi tingkat kerawanan banjir yang dibagi 3 warna yaitu merah untuk daerah dengan tingkat kerawanan sangat rawan, kuning untuk tingkat rawan dan hijau untuk tingkat aman. 3 kelurahan yaitu Kelurahan Bentering kecamatan Muara Bangkahulu, Kelurahan Sukamerindu kecamatan Sungai Serut dan Kelurahan Tanjung Agung Kecamatan Sungai Serut Kota Bengkulu merupakan daerah kategori sangat rawan banjir. Tujuan: untuk  memberikan bantuan kemanusiaan kepada masyarakat yang mengalami musibah banjir di kelurahan Bentiring, Sukamerindu dan Tanjung Agung Kota Bengkulu. Metode: pemberian bantuan langsung kepada masyarakat berupa bahan makanan pokok dan pemeriksaan kesehatan yaitu tensi darah. Hasil: Pelaksanaan kegiatan berlangsung dengan baik dan lancar. Hasil kegiatan yang diperoleh adalah masyarakat sangat senang dan berterimakasih dengan bantuan yang diberikan kepada mereka. Simpulan: setelah dilakukan kegiatan pengabdian kepada masyarakat di Kelurahan Bentering, Sukamerindu dan Tanjung Agung Kota Bengkulu dapat membantu meringankan mereka dalam menghadapai bencana banjir tersebut.
A machine learning approach to risk assessment of expressway bridges
Authors: Le Duc Anh , Dao Duy Lam , Thai Thi Kim Chi , Bach Thi Diep Phuong
Published: January 2023

The expressway network in Vietnam is developing strongly, playing the role of the backbone of the national road system, in which bridge construction accounts for a large proportion. With many specific characteristics and complex risks always hidden in all stages of the expressway project, risk assessment to have solutions and plans to prevent and respond to risks, limiting the impacts of quality assurance and operational safety of the works is essential. However, the current risk assessment and forecasting models still have many limitations. The application of Machine Learning to all aspects of life is getting more popular. This article develops the algorithms, models and program to assess the technical risks in the period of construction and service of expressway bridges in Vietnam using Machine Learning, in order to solve the current limitations in this work. The selection of key influencing factors is especially important in the field of risk assessment. It improves the classification model's performance by focusing only on the most important factors in the data. Via the applications of artificial neural networks and the Random Forest Algorithm in data processing, the performance risks for bridge management can be analyzed, and performed in more detail and exactly. The possible multiple and non-linear relationships of the risks can be investigated. Based on the results, the proposed model helps the managers to make optimum decisions on managing the risks in advance and to obtain sustainable solutions
Physical, thermal, and mechanical properties of calcium aluminate cement-based refractory conerete at elevated temperature
Authors: Manh Tien Tran , Xuan Hong Vu , Emmanuel Ferrier
Published: January 2023

In the past decade, calcium aluminate cement is widely used to manufacture refractory concrete for infrastructure works which frequently were subjected to elevated temperature thanks to the thermal stability by the high content of aluminum. This paper presents experimental results of the physical, thermal, and mechanical properties of calcium aluminate cement-based refractory concrete specimens. As experimental results, with a calcium aluminate content of about 50%, the refractory concrete provides remarkable physical, thermal, and mechanical properties. The high density and low water content were characterized for this concrete. The thermal diffusivity coefficient of refractory concrete is lower from 3 to 4 times than that of normal concrete while the conductivity is around of 1.05 (W/m.K). Furthermore, from the thermomechanical tests, the direct tensile strength and Young’s modulus of refractory concrete were identified at different temperature levels. The effect of elevated temperature on the performance of this refractory concrete was analyzed and highlighted
Fire incidences in Indian Hospitals from July 2010 to April 2021
Authors: Joshi Bhagyashree Sudhakar , Digambar Thatte Madhav
Published: January 2023

The aim of the study was to explore re incidences and re safety lacunae in Indian hospitals and recommend ways to improve it. Data from archive media of NDTV news, Indian Express, India Today, The New Indian Express, and Sakal e-paper available from July 2010 till April 2021 was analysed. Total 60 hospital re incidences from 16 states of India were covered. Ownership of the hospital, departments affected, time, month and cause of the re incidences, number of deaths and injuries, and lacunae in the re safety measures in Indian hospitals have been reported in this paper. Fire in the hospital not only leads to loss of human life but great economic loss. Although we may argue, we have plenty of lessons learned from the hospital re incidences in the past; the fact is that we are far away from properly applying those lessons to disaster response and recov¬ery operations. All the Indian hospitals must adhere to Fire and Life Safety guidelines given by National Building Code of India, National Electrical Code standards and National Accreditation Board for Hospitals and Healthcare.
OSCE: Nursing Students' Perception, Satisfaction and Feedback
Authors: Kattil Soya , SS Manju , Varkey Elizabeth
Published: January 2023

The modern era has undergone tremendous change in the educational system especially in evaluation methodology of students. One such evaluator measure is the Objective Structured Clinical Examination (OSCE). This study was undertaken to explore the perceptions of students on OSCE, assess their level of satisfaction and identify their feedback. A descriptive survey design was adopted for the study and it was conducted at Baby memorial College of Nursing, Kerala among 46 nursing students who had attended OSCE as a part of their practical examination. Consecutive sampling technique was used to identify the subjects. The results showed that there were diverse degrees of perception among students towards OSCE and majority (43%) of them were highly satis ed with the OSCE. The subjects opined OSCE as a good method of evaluation which was stress-free and time-bound and helped to improve practical skills and knowledge. The subjects also found that OSCE was helpful in identifying the weakest areas of their competencies and was more exible. Few of the subjects suggested that it was very hard to communicate with dummies and clinical examination would be better than OSCE.
Knowledge and Practices regarding Personal Hygiene in School Going Children of Uttarakhand
Authors: Kumar Garg Ram , Bhatt Deepti
Published: January 2023

Personal hygiene refers to set of individual practices and conditions that help maintain health and prevent the spread of diseases. Maintaining personal hygiene is important for social health, physical health and psychosocial health. The present study aimed to assess the knowledge and reported practices of school going children regarding personal hygiene with a view to develop an information booklet. The study adopted cross sectional design to collect data from 410 school going children in rural villages of Haldwani block, Uttarakhand. The children were recruited via convenient sampling technique. It was found that majority (n=230, 56.09%) school going children had moderate knowledge of personal hygiene. The overall practices of children were found to be appropriate for 366 (89.51%) children. Regarding knowledge and hygienic practices, mother' s education plays vital role for school going children. Also, teachers with parents can play a pivotal role in providing health education regarding personal hygiene from early stage of childhood itself for longevity and to protect from illnesses.
The Impact of the Social Participation of Local Residents of Gyeongsangbuk-do and Their Sense of Community on Depression: Analysis of the Moderating Effects of Digital Capabilities
Authors:   The K Association of Education Research, Kang Sang-Hun , Ahn Ji-Min
Published: January 2023

By analyzing the impact of social participation and sense of community among residents living in Gyeongsangbuk-do Province, the study aims to reveal the moderating effect of the digital capability. For this purpose, this study analyzed 250 local residents who lives in Gyeongsangbuk-do and has received services from the Community Welfare Center. The main findings were, first of all, the degree of social participation and the sense of community had a significant impact on their depression. And generally, gender, educational background, and subjective health condition had a significant impact on their depression. Secondly, in the part of digital capability, the subjects with higher scores of digital discomfort scored higher in depression and lower in social participation. Third, it has been proven that depending on the level of discomfort of digital use, the local residents' sense of community has a moderating effect on depression. Based on this research result, the study discussed social welfare practices and policy implications in order to reduce depression and improve the life quality of people who receives welfare services in the community welfare center.
The Early Childhood Teacher’s Images of Pre-service Teachers, Kindergarten Teachers, and Daycare Center Teachers
Authors:   The K Association of Education Research, Lee Jin-Hee
Published: January 2023

The purpose of this study is to examine the image of teachers for pre-service teachers, kindergarten teachers, and daycare center teachers, and to see if there is a difference in the image of teachers they think. To this end, a survey was conducted from April 11 to April 29, 2022 on students enrolled in the Department of Early Childhood Education at vocational colleges in Gyeonggi-do, Seoul, and kindergarten and daycare center teachers. The mean, standard deviation, and Cronbach α coefficients were calculated for the final 214 out of 250 questionnaires, and the data were analyzed through one-way random analysis and Scheffe post-verification. As a result of the study, first, the overall average for the image of early childhood teachers was found to be moderate or higher, and the average value of the image of teachers considered by prospective pre-service teachers was the highest. Second, the image of pre-service teachers, kindergarten teachers, and daycare center teachers differed according to their educational background, career, and working institution. These research results can provide basic data on how to improve the image of early childhood teachers, and can help early childhood teachers to be recognized as professionals by establishing a desirable teacher image.
Kurumsal Sosyal Sorumluluk, Kurum İmajı ve Ağızdan Ağıza İletişim: Bir Deniz İşletmesi Müşteri Perspektifi
Authors: TEHCİ Ali , SENBURSA Nihan
Published: January 2023

İşletmelerin hizmetlerini sunarken sorumlu davranışları müşterileri etkileyebilir ve uzun süreli müşteri ilişkileri sağlayabilir. Bu nedenle kurumsal sosyal sorumluluk işletmelerin sürdürebilirliği için kritik bir pazarlama stratejisi olarak görülmektedir. Kurumsal sosyal sorumluluk çalışanlara, müşterilere ve topluma göre sınıflandırılabilmektedir. Bu çalışma, müşterilerin bakış açısından kurumsal sosyal sorumluluğun davranışsal niyetler üzerindeki etkisini paydaş teorisi ile destekleyen ve ağızdan ağıza iletişim ile sonuçlanan bir model temelinde araştırmıştır. Dolayısıyla çalışma, denizcilik sektöründe müşterilerin kurumsal sosyal sorumluk algıları ile kurumsal imaj, memnuniyet, sadakat ve ağızdan ağıza iletişim arasındaki ilişkileri belirlemeyi amaçlamaktadır. Araştırma verileri bir Türk armatör şirketinin 353 müşterisinden anket yoluyla elde edilmiştir. Verilere SPSS 24.0 ve AMOS 21.0 kullanılarak güvenilirlik ve geçerlilik analizi uygulanmış ve hipotezler test edilmiştir. Bulgular firmanın müşteriler için kurumsal sosyal sorumluluk faaliyetlerinin müşteri memnuniyeti ve kurum imajı üzerinde pozitif yönde güçlü bir etkiye sahip olduğunu göstermiştir. Ayrıca kurum imajının müşteri memnuniyeti ve sadakati, müşteri memnuniyeti ve sadakatin ise ağızdan ağıza iletişim üzerinde pozitif yönde etkili olduğu tespit edilmiştir.
Spiral Progression Approach in the K to 12 Science Curriculum: A Literature Review
Authors: Tirol Shiela L.
Published: January 2023

This review highlights the relevance of the Spiral Progression in the K to 12 Science curriculum in order to address the current issues and concerns of the spiral approach. The advantages and disadvantages of the spiral curriculum was reviewed with some researches among foreign counterparts. The nature of science teaching and the current researches of the K to 12 in both local and international context was also emphasized to highlight the science curriculum framework in the Philippines made up of an intertwined science content and science processes. Science process skills in the basic education of the K to 12 are utilized in context through learning the science content. The curriculum is organized on problems and situations that challenge and arouse the curiosity of students to motivate them in learning as well as appreciating science as useful and relevant. Findings showed the spiral curriculum as learner-centered, smart, and advanced rather than extensive and concentrated.
Jurisprudencia del Tribunal de Justicia de la Unión Europea en materia de IVA en 2020 y su aplicación práctica a nuestro país
Authors: Bas Soria Javier
Published: January 2023

El Tribunal de Justicia de la Unión Europea (TJUE) dicta, todos los años, un número creciente de sentencias, tanto en procedimientos prejudiciales como de incumplimiento. Siendo el impuesto sobre el valor añadido (IVA) un impuesto armonizado a nivel comunitario, los criterios interpretativos del TJUE tienen gran relevancia para la comprensión y correcta aplicación del IVA.
El presente trabajo realiza un estudio detallado de las sentencias dictadas en 2020, acompañándose de un juicio sobre las principales conclusiones que cabe extraer para nuestro país, tanto de orden normativo como en la aplicación de los tributos.
Acuerdo Multilateral de 130 jurisdicciones sobre los principios de la Reforma Fiscal Global BEPS 2.0
Authors: Calderón Carrero José Manuel
Published: January 2023

Este estudio expone y analiza el contenido e implicaciones del acuerdo multilateral alcanzado el 1 de julio de 2021 por 130 jurisdicciones miembros del Marco Inclusivo BEPS para la reforma del sistema de fiscalidad internacional. El acuerdo multilateral tan solo establece los principios y elementos fundamentales para la reforma del referido sistema a partir de los denominados Pilares 1 y 2 del Proyecto BEPS 2.0. Tales Pilares hacen referencia, por un lado, a la adaptación del sistema de fiscalidad internacional a la economía digital y, por otro, al establecimiento de medidas de tributación global mínima de los beneficios de las grandes empresas multinacionales. Este trabajo constituye una continuación del estudio publicado por el mismo autor en esta revista (Revista de Contabilidad y Tributación. CEF, 456, marzo 2021).
Comentarios a la nueva Ley de represión del fraude fiscal
Authors: Sánchez Pedroche José Andrés
Published: January 2023

Una nueva ley de represión del fraude fiscal en España. El exclusivo énfasis en la vertiente del ingreso o la ruptura de la esencial unidad del fenómeno financiero. Una valoración crítica sobre las modificaciones legales.
La lucha contra el software de doble uso en la Ley General Tributaria: un ensayo de infracciones tributarias permanentes
Authors: Pérez Tena Juan Ramón
Published: January 2023

Este trabajo ha obtenido el 1.er Premio «Estudios Financieros» 2021 en la modalidad de Tributación.
La reacción legal contra el fraude fiscal en España trae en 2021 otra ley antifraude, que, entre otras medidas, incluye en la Ley General Tributaria una obligación formal, artículo 29.2 j), y un nuevo precepto sancionador, artículo 201 bis, esta vez relativos al software de doble uso, entendido como herramienta informática de falseamiento sistemático de los documentos oficiales de la actividad económica. El objeto del presente trabajo es el estudio de dicho instrumento y su régimen de infracciones tributarias permanentes, a la luz de los principios de la potestad sancionadora tributaria afectados por tal modalidad punitiva.
El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional
Authors: Sánchez Sánchez Eva María
Published: January 2023

El auge de determinadas actividades digitales y de nuevos modelos de empresas trae consigo innumerables beneficios y oportunidades, pero también se ha vuelto un reto para los sistemas fiscales actuales, que requiere ajustes en nuestras normas y sistemas tradicionales. El marco fiscal internacional debe adaptarse a la sensibilidad cambiante de las empresas digitales, para adoptar medidas coordinadas a fin de evitar el peligro de doble imposición. La Unión Europea manifiesta su voluntad de trabajar para dar soluciones de ámbito mundial en el seno de la OCDE, para adaptar nuestras normas en el ámbito de la fiscalidad, dado el carácter global de esta cuestión. Muchos Estados entre los que se encuentra España han adoptado unilateralmente medidas impositivas provisionales hasta tanto no haya una fiscalidad mundial para atenuar la elusión fiscal de estas compañías digitales.
Los efectos de la NIIF 16 en el primer año de su implantación. Un análisis en los grupos cotizados del Ibex 35
Authors: Parte Laura , Garvey Anne M. , Alcalde Silveira Andrea
Published: January 2023

El objetivo de este trabajo es analizar el impacto de la nueva normativa de arrendamientos, inmediatamente después de su implantación obligatoria, en los estados financieros de los grupos españoles cotizados del Ibex 35. La principal motivación para realizar la presente investigación es el número limitado de trabajos publicados hasta este momento que analicen el impacto real de la NIIF 16 debido a su reciente entrada en vigor. Además, el trabajo se centra en una norma contable que introduce cambios importantes en materia de arrendamientos, tanto desde el punto de vista conceptual como práctico. Por tanto, nuestro objetivo es analizar y cuantificar los efectos reales de la NIIF 16 en los estados financieros consolidados, así como en las principales ratios económico-financieras. Asimismo, exponemos las líneas actuales de trabajo de los organismos reguladores en materia de arrendamientos y las adaptaciones de la norma de arrendamientos como consecuencia de la COVID-19.
El aseguramiento cautelar de la pena de multa en el delito fiscal
Authors: Moreno Corte Marta
Published: January 2023

El artículo 81.9 de la Ley General Tributaria ha atribuido a la Administración tributaria la potestad de asegurar cautelarmente las «responsabilidades pecuniarias» a las que hace referencia el artículo 126 del Código Penal, entre las cuales se encuentran las «multas». Este estudio se centra en analizar si la pena de multa (del tanto al séxtuplo), que eventualmente pudiera imponerse en una sentencia condenatoria por delito fiscal, puede considerarse incluida entre esas responsabilidades pecuniarias asegurables, para examinar, a continuación, si la atribución a la Administración tributaria de una potestad propia de la jurisdicción penal es compatible tanto con el principio de reserva jurisdiccional (art. 117.3 Constitución española –CE–) como con el derecho a la presunción de inocencia (art. 24.2 CE).
La diversidad de género en órganos de control y gestión y el reporting del cumplimiento de los objetivos de desarrollo sostenible
Authors: García-Meca Emma , Martínez-Ferrero Jennifer , Ruiz Barbadillo Emiliano , Ramon-Llorens Camino
Published: January 2023

Este estudio tiene por finalidad analizar si el compromiso con la transparencia informativa en materia de objetivos de desarrollo sostenible (ODS) guarda relación con la presencia de mujeres en los órganos de control y de gestión. Dicho objetivo es examinado para una muestra de 145 empresas españolas para el periodo 2015-2019. La evidencia obtenida pone de manifiesto que en la empresa española la diversidad de género en los consejos de administración y equipos directivos ejerce un papel clave en el compromiso con la transparencia de las actuaciones en materia de ODS.
Art and creativity at school «Innovation and creativity in education»
Authors: Pappas Georgios
Published: January 2023

It is commonly accepted that using any kind of art in the classroom enhances students' attitudes toward the material and the educational experience as well as their creative abilities, critical thinking skills, and capacity for creative learning. Children who participate in the creative process are better able to understand the world around them via the use of shape, form, space, and movement. Additionally, it inspires creativity and fosters the thrill of unrestricted expression while stimulating one's intellect, psychology, and imagination. It removes the fear of rejection, and promotes involvement, collaboration and sociability. The purpose of this work is to investigate what creativity is, how it connects to art, and to emphasize the value of fostering it in the classroom. When a person thinks outside the box, approaches new areas, and produces novel, exciting outcomes, that person is being creative. The person succeeds in overcoming the habits of habit, absolute logic, and societal pressures, as well as the fear of error and the insecurity of lack of aptitude. Divergent thinking suggests a mind that is active and capable of handling challenges. Therefore, the presence of creative people in contemporary cultures is seen as crucial and vital given the present economic, social, and political circumstances.
Навчання розпізнаванню дистракторів у тестових завданнях з англійської мови
Authors: Черчата Лідія
Published: January 2023

Стаття присвячена огляду теоретичних і практичних аспектів педагогічних вимірювань. Досліджено підходи до трактування поняття тестування, розкрито переваги такої форми педагогічного контролю. Ідентифіковано ознаки та специфічні особливості тесту (об’єктивність оцінювання, точність вираження результату в кількісному еквіваленті, концентрованість перевірки, стандартизована форма завдань та чітко сформовані правила проведення тесту, економічна ефективність). Приділено увагу особливостям використання тестових завдань різного формату. Описано різницю між тестуванням закритого і відкритого типу. Подано рекомендації щодо підготовки тестових завдань. Охарактеризовано цифрові ресурси для самостійного створення тестів. Детально розкрито потенціал Google Forms із набору Google G Suite For Education. Наведено приклади англомовних тематик для студентів різних спеціальностей, згідно яких слід проводити періодичне оцінювання знань, а також перелік якісного контенту. Через призму педагогічних досліджень, розкрито природу дистракторів у тестових завданнях, особливості їх творення та способи виявлення. Наведено відповідні приклади із тестів, орієнтованих на перевірку компетентності і знань з англійської мови. У заключній частині встановлено, що вітчизняна педагогіка наразі перебуває на етапі напрацювання рекомендацій щодо способів виявлення дистракторів у тестових завданнях, як правило, заснованих на суб’єктивному досвіді щодо їх формування, аналізі на предмет валідності, коректності, диференційної здатності, практичності. В якості перспектив подальших наукових розвідок запропоновано більш ґрунтовне дослідження корпусних інструментів аналізу і складання тестових завдань.
Роль тромбофилии и полиморфизма ферментов фолатного цикла в диагностике потерь беременности
Authors: Расулова Гульнора , Саидова Мавзуна , Кавракова Зубайда
Published: January 2023

В статье представлены результаты генетических исследований тромбофилий и метаболизма фолатов у беременных женщин с репродуктивными потерями в анамнезе. Анализ показал, что у всех обследованных пациенток с невынашиванием беременности было выявлено мутации генов системы гемостаза, а генетический полиморфизм белков фолатного цикла имело место у 58 (96%) женщин. Комбинированный полиморфизм генов тромбофилии был в 49 (81,6%) случаев, а белков фолатного цикла в 51 (81%) случае. Эти данные позволяют считать полиморфизм генов факторов системы гемостаза и белков фолатного цикла генетическим критерием в диагностике потерь беременности.
Problems of stabilizing Ag and Cu nanoparticles when produced by physical depositation methods in vacuum
Authors: Gornostai Oleksii
Published: January 2023

The high activity of nanoparticles requires methods of their stabilization. The instability of the size of NPs in the volume of dispersed systems directly affects the manifestation of the above-mentioned properties, prevents the effective use of NPs, and significantly increases the cost of production. In this work, the approach of using precisely the dispersed matrix as a stabilizing agent (material) is considered, which in turn will be a component of the final product.
Application, structure, salts and complexes of lidocaine: a review. Part I. Application & Structure
Authors: Tsitsishvili Vladimer , Amirkhanashvili Koba
Published: January 2023

The review focuses on lidocaine (2-(diethylamino)-N-(2,6-dimethylphenyl)acetamide), one of the most popular and widely used painkillers. The present paper reports on the use of lidocaine in various branches of medicine, and also discusses the structure of lidocaine, its salts such as hydrochloride monohydrate, hydrohexafluoroarsenate, bis-p-nitrophenylphosphate, barbiturate and indomethacin-lidocaine complex.
Фізико-технічні основи видобування газу з метангідратних покладів
Authors: Наливайко Олександр , Ромашко Олександр , Клименко Василь
Published: January 2023

До теперішнього часу газові гідрати метану широко не видобуваються. Проте природні газогідрати метану розглядаються як потенційна джерело вуглеводнів, але навіть невелика його концентрація в породі може бути причиною серії ускладнень при бурінні, освоєнні, випробуванні, глушенні та експлуатації свердловин. У зв'язку з цим, тема статті є актуальною та спрямована на вирішення важливих наукових та практичних завдань нафтогазового комплексу.Для газових гідратних родовищ метану в широкому діапазоні термобаричних умов, що моделюють пластові та промислові умови істотний вплив на гідратні утворення надає присутність у вуглеводнях великих концентрацій сірководню та вуглекислого газу, в роботі розглянуто механізм дії новітнього гідрофобного матеріалу «Ramsinks-2М» властивості якого призводять до зміни поверхневого натягу між газовою та водною фазами, блокування утворення в системи водної фази, а значить збільшення ємнісних властивостей по газовій фазі в системі «гідратоутворюючий агент-вода - R-2М».
Системний підхід у навчанні математиці
Authors: Дроздова Аріна
Published: January 2023

Система освіти України потребує негайних змін та нових підходів. Системний аналіз є невід’ємною частиною для побудування нової технології для навчання майбутніх вчителів математики. Впровадження штучного інтелекту зможе не тільки облегшити викладання, ай вивести його на новий персоналізованої рівень для кожного учня.
Методика підвищення рухової активності студентів ЗВО засобами Кросфіту
Authors: Базилевич Наталія , Мовчан Володимир , Гордієнко Олександр
Published: January 2023

В статті розглянуто вплив засобів Кросфіт на рухову активність і фізичну підготовленість студенток. Експериментально доведено, що використання унікальної технології Кросфіт як на заняттях фізичною культурою з дівчатами педагогічного закладу вищої освіти, так і у позанавчальний час має позитивний вплив.
Фізична культура і спорт у житті суспільства
Authors: Чепелюк Анна , Орищак Тарас , Проць Максим
Published: January 2023

У статті розглядається значення фізичної культури і спорту в житті суспільства. Зазначено, що населення займається фізичною культурою і спортом на низькому рівні, у житті переважає малорухомий спосіб життя. Загалом фізичною культурою та спортом систематично займається молодь, яка відвідує різні спортивні секції. Доведено позитивний вплив фізичної культури, занять спортом на функціональний стан організму людини.
Mthatha: Transforming The Fractured Capital Of The Transkei Bantustan
Authors: Vosloo Christo , Mqaqa Luvuko
Published: January 2023

The development and planning implemented during various historical periods before and during apartheid have resulted in many former ‘Bantustan’ and South African cities being fractured, incoherent, and thus characterised by an absence of a fair economy and effective spatial and infrastructure development. This situation thwarts economic growth and poverty relief. To highlight the issues and context of “Bantustan” cities, one of them, Mthatha, will be used as a case study. Using literature review methodology, four distinct historical periods will be examined to understand the city’s current situation. The periods are the Pre-colonial period, the Colonial period (1816-1910), the Apartheid and the post-apartheid period (1994 to present). The planning patterns resulted in many problems that thwart efforts at economic uplift within these cities. It will be shown that a strategy is required that will reverse the planning legacies of colonialism and apartheid by encouraging local aspirations, enabling integration, and stimulating urban opportunity and thereby economic enablement.