bluuebunny/crossref_metadata_2025 huggingface dataset:
Creating information about business processes of IT-company in management accounting
Authors: Papinko Andrii
Published: March 2024

Introduction. Formation of information about business processes in the management accounting system will help to avoid the deforming transformations of individual processes and sharp dynamic fluctuations in key business performance indicators. For a clear understanding of the need to optimize each process in the management accounting system, there is an opportunity to form a series of indicators that will demonstrate in real time the growth in business value and its real state. For IT companies, it is necessary to take into account the peculiarities of their organization and the construction of business processes, the identification of a series of indicators to identify «bottlenecks» and determine processes that need optimization and reengineering. The purpose of the study is to explore and analyze methods of creating information about business processes in IT companies.

Research methods. To conduct scientific research in the article, the following were used: monographic analysis to study scientific works on the topic of research; critical analysis – assessment and comparison of approaches, methods, and results of previous studies; case study methodology – studying the practice of management accounting in IT companies; data analysis and statistical analysis, content analysis, and expert evaluations to obtain results.

Results. The article highlights the processes of analysis and description of business processes, identification of key performance indicators, and integration of technologies for optimizing work. In the management accounting system, it is proposed to introduce a coefficient measure of business size, evaluate different product models, predict increases/decreases in efficiency, forecast the impact of the external environment, and form relevant information for managerial decision-making.

Prospects. Promising directions for the development of research are issues of effective resource management, methodologies for systematic analysis of business processes, and improvement of strategic planning.
Management concept «financial sustainability»: analysis and determination criteria in the conditions of sustainable development of territorial communities
Authors: Zhukevych Svitlana
Published: March 2024

Introduction. An important element of the implementation of the concept of sustainable development in Ukraine and the process of decentralization is the modernization of the financial mechanism and the formation of financially capable territorial communities.

Purpose. The purpose of the article is to research theoretical approaches to the definition of criteria and methods of analysis of financial stability as the main concept of management of territorial communities in conditions of sustainable development.

Methods. To achieve this, general scientific and special research methods are used: analysis and synthesis, comparison and generalization, structural-logical, economic- mathematical and coefficient analysis.

Results. The proposed methodology for analyzing the financial stability of territorial communities covers two components: assessment of the level of financial stability, which involves the calculation of relative and absolute indicators and comparison of assets and sources of their financing; the analysis of the financial stability reserve involves the determination of the safety zone, financial and operational leverage, and the critical scope of implementation. The algorithm for determining the financial stability of a territorial community includes the use of a balance sheet model of financial equilibrium, the definition of a three-component indicator, and the finding of optimal degrees of coverage of sources of financial support. Attention is focused on the need to choose coefficients that best characterize individual features of the activity of a specific business entity.

Prospects. Financial stability, in addition to quantitative indicators of financial activity, has a significant impact on qualitative characteristics such as: professionalism of management personnel, quality production or provision of services, image on the market, satisfaction of employees and consumers with the quality of life, implementation of innovative ways of attracting various sources of financial resources, etc. the analysis of which requires the use of other research methods, which will be the subject of our further research.
Limits of the Restrictions of Freedom of Political Parties: Review of Korean Constitutional Court's Decision 2021Hun-Ka23
Authors:   Korean Constitutional Law Asscciation, Yun Jeong-In
Published: March 2024

This paper reviews the Constitutional Court’s decision 2021Hun-Ka23 and others, ruled on September 26, 2023, concerning the constitutionality of party registration requirements. Among requirements according to the Political Parties Act, this paper focuses on the so-called national party requirement: The Act compels the establishment of five or more municipal parties for registering any political parties. This paper critically engages in the Constitutional Court’s main arguments of both sides on this.
Regarding the national party requirement, the opinion by four constitutional judges was constitutional, while five judges were of the unconstitutional opinion; yet, it was decided to be constitutional because a quorum was not reached. This paper critically examined the main arguments of the ruling opinion and then examined the validity and limitations of the main arguments of the majority opinion which argued the provision was unconstitutional. In this decision, the Constitutional Court presented some useful arguments based on the unconstitutionality of the national party requirement, while the arguments for the constitutionality of the provision were insufficient. In this regard, the decision raises the prospect that the Constitutional Court will make a forward-looking decision on related issues in the future. Additionally, this paper concludes with a suggestion that to realize the people’s freedom of political parties and party democracy, it is not only a legislative task for the legislature but also a serious interpretive task for the Constitutional Court to remove the legacy of the authoritarian era that remains in the Political Parties Act.
Quando i sensi confondono i significati: fragrante e croccante sono sinonimi?
Authors: Setti Raffaella
Published: March 2024

Alcuni lettori ci segnalano l’impiego di fragranza e fragrante in riferimento ad alimenti, in particolare pane, biscotti e altri prodotti da forno, per indicarne la friabilità e non soltanto il profumo, in luogo di croccantezza e croccante.
APPLICATION OF THE RHINOCEROS-3D CAD PROGRAM FOR THE PREPARATION OF A COMPUTATIONAL AND ANALYTICAL MODEL OF A COMPLEX CONFIGURATION BUILDING
Authors: Глазков Д.С. , Гребенкин С.Д. , Козлов В.А.
Published: March 2024

Статья посвящена проблеме подготовки расчетно-аналитической модели здания сложной конфигурации для дальнейшего расчёта на устойчивость к прогрессирующему обрушению в ПК ЛИРА-САПР, а также различным аспектам создания аппроксимированной геометрии объекта при помощи параметрического моделирования. В части моделирования пространственных конструкций показана принципиальная возможность использования программы Rhinoceros-3Dи её плагина Grasshopper в качестве препроцессора для ПК ЛИРА-САПР с целью создания аналитической схемы здания без первоначальной разработки физической модели. Также разработана методика и приведено описание алгоритма создания пространственных нагрузок в обозначенной выше CAD-программе и их перенос в КЭ-комплекс. Представлено взаимодействие связки программ Rhinoceros-3D - Сапфир-3D – ЛИРА-САПР для поэтапного создания конечной расчётной схемы. По итогам создания и анализа разработанной аналитической модели сделаны выводы о преимуществах и особенностях использования указанной связки программ при моделировании отдельно взятого здания сложной конфигурации, а также аналогичных объектов нелинейного очертания.
SIMULATION OF BOILER OPERATION WITH OFF-DESIGN FUEL
Authors: Китаев Д.Н. , Гасанов З.С. , Иевлев А.Н.
Published: March 2024

При эксплуатации котельных установок встречаются случаи применения нерасчетных видов топлива, в частности угля со свойствами, отличающимися от проектных значений. В статье рассматривается вопрос моделирования технико-экономических показателей парового котла при изменении элементарного состава твердого топлива. На основе расчета теплового баланса выявлены величины, значительно влияющие на характеристики котла. Для конкретной модели котла получены аналитические зависимости расхода топлива, энтальпий продуктов сгорания и коэффициента полезного действия брутто при изменении элементарного состава сжигаемого угля.

When operating boiler plants, there are cases of using off-design fuels, in particular coal with properties that differ from the design values. The article discusses the issue of modeling the technical and economic indicators of a steam boiler when the elemental composition of solid fuel changes. Based on the calculation of the heat balance, we identified quantities that significantly affect the characteristics of the boiler. We obtained analytical dependences of fuel consumption, enthalpies of combustion products and gross efficiency with changes in the elemental composition of burned coal for a specific boiler model.
ANALASYS OF THE TECHNOLOGY OF EFFECTIVE WASTEWATER TREATMENT AFTER ASHING IN A TWO-STAGE AERATION TANK, ON THE EXAMPLE OF THE LEATHER INDUSTRY IN MALI (IMAT), IN BAMAKO (MALI)
Authors: Лассана Д. , Саинова В.Н.
Published: March 2024

Характеристики сточных вод разных кожевенных заводов варьируются в зависимости от технологических процессов, химикатов и типов используемых шкур. Объектом нашего исследования служили сточные воды, образующиеся на этапах предварительного дубления. Они имеют сложный состав, содержат как органические, так и неорганические загрязнители в высоких концентрациях и могут нанести ущерб окружающей среде. Для глубокой очистки этих вод от примесей применяли биологическую очистку в аэробных условиях в двухступенчатом аэротенке. Результаты эксперимента показывают эффективность очистки 88,77 % по БПК5, 83,53 % по ХПК, 98,59 % по фосфат-ионам и 88,53 % по общему азоту при начальной концентрации субстрата 800 мг/л, выраженной в БПК5. Эти значения были получены при дозе ила – 3,5 г/л, времени аэрации – 6 часов в течение 7 дней. Результаты экспериментальных исследований показывают, что используемая технология представляет собой экологически жизнеспособную альтернативу традиционным методам с использованием потенциально токсичных химических реагентов при очистке сточных вод на этом этапе.

The characteristics of wastewater from different tanneries vary depending on the technological processes, chemicals and types of hides used. The object of our study was wastewater formed at the stages of pre-tanning. This wastewater has a complex nature, contain both organic and inorganic pollutants in high concentrations and can cause damage to the environment. For deep purification of these waters from impurities, biological purification was used under aerobic conditions in a two-stage aeration tank. The experimental results show the purification efficiency of 88,77 % for biochemical oxygen demand5, 83,53 % for chemical oxygen demand, 98,9 % for phosphate ions and 88,53 % for total nitrogen when initial substrate concentration was 800 mg/l, expressed in biochemical oxygen demand5. These values were obtained at a dose of sludge of 3,5 g/l, aeration time was 6 hours daily during 7 days. The results of experimental studies show that the technology used is an environmentally viable alternative to traditional methods when potentially toxic chemicals in wastewater treatment are used at this stage.
FRACTAL STRUCTURES AS AN IMPORTANT ASPECT OF INCREASING THE INNOVATIVE POTENTIAL OF A TERRITORY
Authors: Артыщенко С.В. , Панфилов Д.В. , Чигарев А.Г. , Бондарь С.П.
Published: March 2024

Присущий современному миру высокий темп урбанизации требует осознанного подхода к архитектурному проектированию. Человек нуждается в среде, наполняющей его новой силой и не заглушающей его творческий потенциал монотонностью и обыденностью. В связи со своим значительным сходством с естественно возникающими природными структурами фрактальная архитектура может быть рассмотрена в качестве такой среды. В статье рассмотрены признаки фрактальных систем применительно к архитектуре, выделено понятие – «принцип фрагментации фрактала», шире раскрыт термин «самоподобие». Проанализирован существующий опыт фрактальной архитектуры, на примере действующих объектов сделано предположение о взаимосвязи значения фрактальной размерности объекта с показателями успешности проекта. Сделан вывод о положительном вкладе фрактальных объектов в инновационный потенциал территории. Материалы данной статьи могут быть полезны для дальнейшего развития представлений теории создания фрактальной архитектуры.

The high rate of today’s urbanization requires a conscious approach to architectural design. A person needs an environment which fills him with new strength and does not drown out his creative potential with monotony and routine. Due to its significant similarity to seamlessly occurring natural structures, fractal architecture can be considered as a medium for it. In the article we discuss the characteristics of fractal systems in relation to architecture, highlight the concept of “the principle of fractal fragmentation”, and also expand the concept of “self-similarity”. In addition, we analyzed the existing experience of fractal architecture, and using the example of existing facilities we made an assumption about the relationship between the value of the fractal dimension of a facility and the indicators of future design success. We made a conclusion about the positive contribution of fractal facilities to the innovative potential of the territory. The materials of this article may be useful for further development of the concepts of the theory of creating fractal architecture
Conceptual principles of formation of tourist attractiveness of enogastronomic destinations
Authors:   Odesa National University of Technology, Shepeleva Olga
Published: March 2024

The article investigates the importance of tourism for society’s sustainable development and defines the destination’s essence. It is noted that the tourist destination is a critical element of tourism, where tourists make their trips and spend a certain amount of time – defined criteria for forming a tourist destination. The essence of gastronomic tourism is justified. It is noted that there are significant conditions for the formation of food and wine tourism in Ukraine, and in certain regions, this type of tourism is the most popular. The essence of the enogastronomic destination as a defined territory with available attractive enogastronomic and natural, historical-cultural, touristic-recreational resources and the necessary infrastructure delivered to consumers as a ready-made tourist product is substantiated. It is noted that food and wine destinations form an innovative tourist product, contribute to the comprehensive development of territories, support product manufacturers, preserve historical and cultural heritage, integrate the development of the agro-production sphere and tourism, and lead to the diversification of production activities in rural areas. The modern principles of forming the attractiveness of a tourist destination and the indicators for their assessment are determined. The essence of the tourist attractiveness of the food and wine destination is substantiated, and it is stated that the attractiveness of the destination determines the motivation of the trip and forms tourist needs, determined factors that affect the tourist attractiveness of an enogastronomic destination. The assessment of tourist attractiveness can be a reference point for the development of strategic plans for the development of enogastronomic tourism in a destination and the assessment of its attractiveness. The presence of an assessment of the tourist attractiveness of the destination is the basis for attracting investments in the implementation of tourist projects. Keywords: attractiveness, destination, enogastronomic destination, gastronomic tourism.
Regarding the definition of the object of the criminal offense provided for in Art. 270 of the Criminal Code of Ukraine
Authors:   Kharkiv National University of Internal Affairs, Yashсhenko ANDRII
Published: March 2024

The purpose of the proposed article is to provide a criminal law analysis of the object of a criminal offense under Article 270 of the Criminal Code of Ukraine: “Violation of the fire or industrial safety requirements established by law.” The article determines that despite many scientific works devoted to the scientific analysis of the criminal law understanding of the object of a criminal offense, a relatively large number of issues have not yet received sufficient attention from scholars. This fully applies to the scientific and theoretical definition of public relations in public security as the generic object of a criminal offense. In addition, the author states that the direct object of a criminal offense under Article 270 of the Criminal Code of Ukraine, “Violation of the fire or industrial safety requirements established by law,” has been generally left without proper scientific analysis by modern legal scholars. The article analyzes the modern scientific works that analyze public safety as an object of a criminal offense. The author presents the central scientific positions on understanding the concept of “fire safety” as an element of the content of the concept of public safety. A certain typicality of existing scientific approaches to understanding this concept is determined. At the same time, it is stated that when conducting scientific research, one should first rely on the legal concept of fire safety given by the rulemaking in the Civil Protection Code of Ukraine. The concept of “technogenic safety” is not considered at all in the scientific works of modern legal scholars. There are no definitions of any content or content. To define this concept, it is also necessary to use the provisions of the Civil Protection Code. However, at the same time, the legal features of this concept currently need the necessary scientific study. The author notes the need for further scientific research to determine and specify the object of the criminal offense under Article 270 of the Criminal Code of Ukraine: “Violation of the fire or industrial safety requirements established by law”. Keywords: elements of a criminal offense, criminal liability, public safety, object of a criminal offense, fire safety, technogenic safety.
Improving the process of managing the economic security of an agrarian enterprise
Authors:   State Biotechnological University, Lisnjak Halyna
Published: March 2024

The priority of issues of an effective economic security management system of modern enterprises is determined by the strengthening of the level of competitiveness in the world economy, the emergence of strategic risks that contribute to the strengthening of the world economic crisis, as well as other threats that determine the processes of informatization and globalization of the economy of both a single country and the world economy. In the mode of sustainable operation, the enterprise, when solving the tasks of its economic security, draws attention to maintaining the normal rhythm of production and sales of products, preventing material and financial losses, preventing unauthorized access to official information, and countering unfair competition. To ensure economic security, the enterprise needs to carry out complex management of this process, the course of which involves confronting threats to the enterprise’s activity by coordinating interests, the carriers of which are subjects of both the external and internal environment and the use of resources necessary for the specified purposes. Having become an object of management, the economic security of the enterprise acquires characteristic features of manageability, which are practically unstudied in modern economic and management sciences. The assessment of the state and level of economic security of the enterprise should be based on a complex, multifactorial, and systemic approach, which involves the development of new ways of assessing the economic security of the enterprise, considering the influence of the industry and organizational structure on them, stages of the life cycle, the remuneration system, corporate culture, etc. Only at the expense of an organized system of economic security will enterprises be able to develop effectively, pay taxes, create new jobs, be competitive, and contribute to the development of the industry and the state. The peculiarities of ensuring agrarian enterprises’ economic security are analyzed, and the main directions for their development are determined. It is outlined that when developing individual management decisions, it is necessary to consider various options and strategies of possible actions, which indicate the need for differentiated approaches to solving the tasks of ensuring effective management of the economic security of the enterprise. Keywords: safety, agricultural enterprise, process, management, principles.
Flowing perceptions: Exploring secondary students’ perceptions of water
Authors: Eck Christopher J. , Wagner Kevin
Published: March 2024

Adolescents’ (i.e., high school students) opinions and preferences are important and less likely to be influenced by political and social norms, especially considering natural resource and climate related issues. Therefore, this study sought to identify and understand the perceptions of secondary students related to water issues and conservation practices utilizing a non-experimental survey research design. The majority (53.8%) of Oklahoma secondary students participating in this study believed water was of concern in the state. The primary water issues affecting Oklahoma according to secondary students (n = 93) were clean drinking water, water for agriculture, water for aquatic habitats, wastewater treatment improvement, and water quality monitoring to detect pollution improvement. Students’ perceptions of water quantity and quality varied across groups based on their primary source of drinking water (i.e., Private Supply, Bottled Water, Municipal Public Supply, or Rural Public Supply). It is imperative for water-related curriculum to be developed for delivery in secondary classrooms across the state. Future research should consider the perceptions of students nationwide related to water and natural resource conservation.
Fortalecendo a integridade corporativa: A importância da cláusula anticorrupção em contratos comerciais
Authors: Villaça Juliana Ferreira De Souza , Martins José Alberto Monteiro
Published: March 2024

Objetivo: Este estudo explora a relevância dos programas de compliance nas empresas para combater práticas anticorrupção, com foco específico na eficácia e implementação de cláusulas anticorrupção em contratos comerciais para minimizar riscos corporativos.
Método: Adotou-se o método dedutivo, realizando-se uma revisão bibliográfica e documental abrangendo livros, artigos científicos, dissertações e legislação pertinente ao tema.
Resultados: A pesquisa revelou que a cláusula anticorrupção é fundamental para promover a probidade e a transparência nas relações contratuais entre empresas e seus fornecedores ou prestadores de serviços. Essa cláusula estabelece um compromisso mútuo de aderência às normas anticorrupção, permitindo à empresa contratante exercer auditoria, controle e monitoramento eficazes sobre as atividades do contratado.
Conclusões: A inserção da cláusula anticorrupção nos contratos comerciais representa uma estratégia eficaz para as empresas reduzirem riscos corporativos associados à corrupção. Este mecanismo fortalece os programas de compliance, assegurando maior integridade e transparência nas operações empresariais e na cadeia de fornecimento.
Probiotikai – priemonė sveikai žarnyno mikrobiotai palaikyti ir daugeliui ligų valdyti
Authors: Alšauskė Silvija Valdonė
Published: March 2024

Žarnyno mikrobiota (anksčiau vadinta „žarnyno flora“) šiuo metu yra ne tik mikrobiologijos, bet ir klinikinių tyrimų centre. Surinkta pakankamai duomenų apie žmogaus mikrobiotos sudėtį ir funkcijas. Mikrobiotos pusiausvyros sutrikimas, dažnai dar vadinamas disbioze, siejamas su įvairiomis ligomis. Jei disbakteriozės ir Clostridium difficile kolito ryšys jau nieko nestebina, tai kitų uždegiminių žarnyno ligų, tokių kaip Krono liga, opinis kolitas arba dirgliosios žarnos sindromo, sąsajos vis dar plačiai tyrinėjamos. Be to, mikrobiotos pusiausvyros sutrikimas siejamas su vis daugiau kitų ligų, pavyzdžiui, cukriniu diabetu, metaboliniu sindromu, nealkoholine suriebėjusių kepenų liga arba steatohepatitu. Taip pat nustatytas ryšys tarp mikrobiotos ir psichikos sutrikimų bei nervų sistemos ligų, tokių kaip depresija arba išsėtinė sklerozė [1]. Žarnyno mikrobiota palaiko simbiotinį ryšį su žarnyno gleivine ir užtikrina svarbias metabolines, imunologines ir žarnyno apsaugines funkcijas. Surinkta pakankamai įrodymų, patvirtinančių žarnyno mikrofloros įtaką žmogaus sveikatai [1, 7, 14]. Geriamieji probiotikai – bene geriausias sprendimas, siekiant užtikrinti sveiką žarnyno mikroflorą.
Fen Eğitimi Araştırmalarına Güncel Bakış XI
Authors: Başar Tuğba , Orhan Sema İrem , Aydın Abdullah , Durmuş Ufuk , Yavuz Soner , Kaygısız Betül , Güven Yıldırım Ezgi , Önder Ayşe Nesibe , Şen Uğur , Yılmaz Mehmet , Ceylan Korkut Emre , Altun Yüksel , Ünsal Feyza , Özpınar Mehmet , Girgin Sönmez , Taş Burcu , Çimen Osman , Söğütdelen Kübra , Gökmen Ahmet , Özel Çiğdem Alev , Şen Songül , Yıldız Emre , Mete Pelin , Koç Gürdamur Güler , Özel Çiğdem Alev , Candan Helvacı Sevcan , Doğan Şafak Cansu , Özer Ece Ceren , Çıkrık Sultan , Özkan Ümmü Gülsüm , Büber Ayşe
Published: March 2024

Fen Bilgisi Öğretmen Adaylarının Teknoloji Öz-Yeterlik Düzeylerinin Bazı Değişkenlere Göre İncelenmesi
Tuğba BAŞAR
Sema İrem ORHAN
Abdullah AYDIN
Ters Yüz Sınıf Modelinin 6. Sınıf Öğrencilerinin Denetleyici ve Düzenleyici Sistemler Konusunun Öğretimindeki Akademik Başarıları ve Tutumları Üzerine Etkisinin İncelenmesi
Ufuk DURMUŞ
Soner YAVUZ
Evsel Atık ve Geri Dönüşüm Konusunun Öğretiminde Öğrenme Galerisi Öğretim Tekniğinin Bilimsel Yaratıcılığa Etkisi
Betül KAYGISIZ
Ezgi GÜVEN YILDIRIM
Ayşe Nesibe ÖNDER
Biyoloji Öğretmen Adaylarının Alan Bilgisi Yeterliliklerinin İncelenmesi
Uğur ŞEN
Mehmet YILMAZ
Bilimsel Tartışma Yönteminin 5. Sınıf Öğrencilerinin Dünya ve Evren Konusundaki Akademik Başarılarına ve Tutumlarına Etkisi
Korkut Emre CEYLAN
Yüksel ALTUN
Artırılmış Gerçeklik Uygulama Kullanımı Hakkında Fen Bilgisi Öğretmen Adaylarının Görüşleri
Feyza ÜNSAL
Semra BENZER
Resfebe Hücre Başarı Testinin Geliştirilmesi ve Fen Bilimleri Öğretmen Adaylarının Test Hakkındaki Görüşleri
Mehmet ÖZPINAR
Sönmez GİRGİN
Ortaöğretim Öğrencilerinin Geri Dönüşüme Yönelik Davranış ve Tutumlarının İncelenmesi
Burcu TAŞ
Osman ÇİMEN
Hücre Bölünmesi Konusunda Geliştirilmiş Teknoloji Destekli Eğitsel Yapboz Oyununa İlişkin Öğrenci Görüşleri: Bir Özel Durum Çalışması
Kübra SÖĞÜTDELEN
Ahmet GÖKMEN
Çiğdem Alev ÖZEL
Öğretmen Adaylarının Çevre İle İlgili İnançlarının ve Başarı Düzeylerinin İncelenmesi
Songül ŞEN
Mehmet YILMAZ
Fen Bilgisi Öğretmen Adaylarının Kimya Derslerinde Yaşadığı Öğrenme
Problemlerinin, Nedenlerinin ve Çözüm Önerilerinin İncelenmesi
Emre YILDIZ
Kaynama ve Buharlaşma Kavramlarının Öğretiminde Argümantasyon Temelli Öğrenme Süreci
Pelin METE
Hücre Döngüsü Konusunda Teknoloji Destekli Flipbook Eğitim Materyali Geliştirilmesi ve Materyale İlişkin Öğrenci Değerlendirmeleri
Güler KOÇ GÜRDAMUR
Çiğdem Alev ÖZEL
Fen Bilgisi Öğretmen Adaylarının Sıfır Atık Yaklaşımına İlişkin Bilişsel Yapılarının İncelenmesi
Sevcan CANDAN HELVACI
Fetemm Yaklaşımıyla Hazırlanan Biyomimikri Etkinliklerinin Ortaokul Öğrencilerinin Fen İlgilerine Etkisi
Cansu DOĞAN ŞAFAK
Osman ÇİMEN
Fen Eğitiminde Kullanılan Yapay Zekâ Araçları
Ece Ceren ÖZER
Semra BENZER
Lise Öğrencilerinin Yeşil Öz-Yeterlilik Algılarının Farklı Değişkenlere Göre İncelenmesi
Sultan ÇIKRIK
Ümmü Gülsüm ÖZKAN
Sürdürülebilirlik Odaklı Stem: Fen Bilimleri Öğretmen Adaylarının Sürdürülebilirlik Farkındalık ve Sosyal Sorumluluklarının Geliştirilmesi
Ayşe BÜBER
Çevremizdeki Yararlı Böcekleri Tanıyalım
Authors: Özgür Ahmet Faruk
Published: March 2024

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Tarımsal Üretimde Sera Gazı Emisyonları ve Karbon Ayak İzi Yönetimi
Authors: Öztürk Hasan Hüseyin
Published: March 2024

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Penerapan Aplikasi Accurate Dalam Penyusunan Laporan Keuangan Pada PT Taxand Adi Consultama
Authors: Pinandhito Naufal Hariz , Triandi Triandi
Published: March 2024

A financial report is an important document in the business world that presents financial information about an entity for a certain period. The main purpose of financial reports is to provide a clear and transparent picture of a company's financial position, financial performance and cash flow to stakeholders such as owners, investors, creditors and the government. The purpose of this writing is to determine the application of the Accurate application at PT Taxand Adi Consultama in producing reliable financial reports and to review its conformity with general accounting cycles and standards in accordance with theory and control aspects. The results of this paper show that implementing the Accurate application in the accounting process involves important steps, starting from the initial setup to using the available menus. Accurate effectively fulfills the principles of accounting theory, specifically accounting information systems, by making the accounting process simple, easy, accurate, and complete with the modules in it, and the features provided by Accurate make it possible to produce financial reports that comply with accounting standards. The evaluation results show that the application of the Accurate application at PT Taxand Adi Consultama can be carried out well, where this application provides modules that make it easier for users to input company transactions in order to produce reliable financial reports and produce reliable financial information output. The Accurate application can then be used by companies to improve control to avoid threats that may occur to the company and be used as a basis for making better business decisions.
Keywords: Accurate, Financial Reports, Application Control
Pendampingan Penetapan Harga Pokok Produksi Untuk Menentukan Harga Jual Susu Pada KPS-Bogor
Authors: Wulansari Wulansari , Setiawan Hendra
Published: March 2024

This research aims to review the cost of production (HPP) for milk and determine the appropriate selling price in livestock cooperatives. The research was conducted using quantitative descriptive methods and a case study approach on Milk Production Cooperatives and Livestock Businesses. Data collection was carried out through interviews, field observations, and financial report documents for certain periods from the previous year to the month when the final assignment was written. The cost-plus pricing method is used to determine the selling price of pasteurized milk products. Based on this analysis, the results obtained show that the ideal profit margin that can be obtained by each product is between 20-30%. The results of this research can provide an idea of the size of the profit margin on each product so that it can help livestock businesses in calculating HPP accurately and getting maximum profits without harming consumers. Therefore, it is recommended that livestock cooperatives continue to evaluate production costs and determine selling prices in order to increase profits and strengthen competitiveness in the market.
 
Keywords: Cost of Production, Selling Price, Milk, Cost-Plus Pricing
Affiliate Marketing Strategy to Increase Online Sales
Authors: Erislan Erislan
Published: March 2024

Currently, online sales are experiencing rapid development. This can be seen from several internet sites that offer various goods or products presented to buyers. It is not easy to offer goods online, because conventional sales require various strategies. Therefore, sales that are carried out online must also have a strong strategy from conventional sales. Marketing strategy is very important to do in offering goods or services done online. This research uses a type of analytical descriptive research that aims to understand a phenomenon that will be experienced in the research subject, namely how much influence the Affiliate has in marketing the sellers' products through online sites. The results of this study show that Affiliate Marketing strategies, sales, and consumer behavior have a positive and significant effect on consumer behavior. To increase online sales, marketing strategies are needed, including product quality sales, price influence, the role of brand image, communication with customers, return guarantee.
New results of testing the attractant EFETOV-2 in the Far East of Russia, Siberia and South Africa
Authors: Efetov Konstantin A. , Knyazev Svyatoslav A. , Kucherenko Elena E.
Published: March 2024

The sex attractant butan-2-yl dodec-2-enoate (a patented name ‘EFETOV-2’) synthesised at the Crimean Federal University was tested in the Far East of Russia and Eastern Siberia in 2022 and the Republic of South Africa in 2019. The males of three Zygaenidae species (Lepidoptera) were attracted in our field experiments, viz. Illiberis (Nikilliberis) kardakoffi Alberti, 1951, Rhagades (Rhagades) pruni ([Denis & Schiffermüller], 1775) (both Procridinae) and Praezygaena ochroptera (Felder, 1874) (Zygaeninae). For I. (N.) kardakoffi and P. ochroptera data on attractants were not previously known.
ANALYSIS OF LABORATORY STUDIES OF HYDROPHOBIC EMULSIONS TO ENSURE WATER INSULATION WORK IN OIL FIELDS
Authors:   SATBAYEV UNIVERSITY, AKHYMBAYEVA B.S. , KABDULOV S.Z. ,   KAZAKH-BRITISH TECHNICAL UNIVERSITY, MAULETBEKOV B.K. ,   SATBAYEV UNIVERSITY, SYZDYKOV A.Kh. ,   SATBAYEV UNIVERSITY, BAKESHEVA A.T. ,   SATBAYEV UNIVERSITY
Published: March 2024

This article is devoted to the research and implementation of methods for ensuring water insulation works (WIW) in the oil sector using hydrophobic emulsions. In the context of modern requirements for environmental safety and efficiency of production processes in the oil industry, where water can become a source of problems, the introduction of innovative materials and technologies plays an important role. Conducting laboratory studies of hydrophobic emulsions for WIW in the oil sector is a multiprocess approach, starting from the initial assessment of the chemical component and ending with thorough testing for compliance with the requirements of specific operating conditions. The analysis evaluates the physico-chemical properties of the emulsion, such as density, viscosity, pH level, degree of dispersion, as well as its adhesive and cohesive characteristics. Special attention is paid to the study of the surface properties of hydrophobic emulsions, since their ability to form stable water-repellent coatings directly affects the effectiveness of protection against water exposure. To do this, tests are carried out on wettability, contact angle, adhesion to various types of surfaces, which allows us to determine the optimal conditions for the use of emulsions in specific situations. The article describes the principles of action of hydrophobic emulsions in the context of waterproofing works, emphasizing their ability to create a protective barrier, preventing moisture penetration into oil facilities. The paper presents the results of laboratory studies demonstrating the effectiveness of the use of hydrophobic emulsions in various operating conditions. The article discusses the technical aspects of the use of hydrophobic emulsions in the WIW process, analyzes their resistance to various environmental factors, and also considers the prospects for the development of this technology in the oil industry. The results obtained can be useful for specialists dealing with water insulation in oil companies, as well as for the scientific and engineering community interested in the development of innovative technologies in the oil sector. The purpose of this article is to analyze laboratory research and provide recommendations on the use of polymer composition.
IMPROVING THE WORK EFFICIENCY OF WELLS EQUIPPED WITH PROGRESSIVE CAVITY PUMP
Authors:   KYZYLORDA UNIVERSITY NAMED AFTER KORKYT ATA, KOSHEKBAYEV Y.S. , TANZHARIKOV P.A. ,   KYZYLORDA UNIVERSITY NAMED AFTER KORKYT ATA, SULEYMENOV N.S. ,   KYZYLORDA UNIVERSITY NAMED AFTER KORKYT ATA
Published: March 2024

For difficult operating conditions of oil wells, one of the most effective methods of mechanized extraction is the use of progressive cavity pump with surface drive, providing a complete or partial solution to the problems of high-viscosity oil production. The volume of oil production and the cost of oil directly depend on their trouble-free operation, therefore, measures to improve the efficiency of progressive cavity pump, optimize pump operation, identify and combat the causes of premature failure of underground equipment are an urgent issue. This article analyzes the reasons for the workover of oil wells operated with progressive cavity pumps at the «Ashchysai» oilfield. In order to ensure long-term operation of the pump, the main parameters controlled during the operation of the rod column are determined, and the method of their calculation is demonstrated. Recommendations have been developed for choosing the optimal operating mode of the pump. The analysis of the efficiency of using polymer-coated tubing in wells equipped with progressive cavity pumps, increasing the intercleaning period and inter-repair period of wells.
Conocimiento de los estudiantes de la Facultad de Ciencias Agrarias y Ambientales de la Fundación Universitaria Juan de Castellanos sobre plantas para el control de ectoparásitos en animales domésticos
Authors: Caro Mejía Lady , Torres Cabra Eneida , Balaguera López Helber Enrique
Published: March 2024

Los pobladores rurales son quienes más poseen saberes populares sobre plantas útiles para diversos fines. Por ello, se recopila información sobre el conocimiento popular de plantas de uso veterinario para el control ectoparásitos en animales domésticos y analizar cómo se relaciona con el conocimiento científico. Se aplicaron 151 entrevistas semiestructuradas a estudiantes de medicina veterinaria e ingeniería agropecuaria de la Facultad de Ciencias Agrarias y Ambientales (FCAA) de la Fundación Universitaria Juan de Castellanos (FUJDC), Tunja (Boyacá-Colombia). Se aplicó el índice de relevancia a través del método estadístico Anthropac® cuantificando su variabilidad y la mayor frecuencia de elección por parte de los estudiantes. Las respuestas de las encuestas se agruparon por categorías para ser analizadas con métodos de estadística descriptiva usando Microsoft Excel® 2016. Se encontraron 14 especies de plantas de uso etnoveterinario para el control de ectoparásitos: altamisa (Ambrosia cumanensis), cilantro (Coriandrum sativum), caléndula (Calendula officinalis), sauco (Sambucus nigra), paico (Dysphania ambrosioides), poleo (Mentha pulegium), ajo (Allium sativum), eucalipto (Eucalyptus globulus), ruda (Ruta graveolens), ají (Capsicum annuum), ajo (Allium sativum), tabaco (Nicotiana tabacum) borrachero (Brugmansia arborea), verbena (Verbena officinalis). El conocimiento tradicional acerca del uso y preparación de plantas para controlar los parásitos externos en animales domésticos por parte de los encuestados es muy ambiguo. Finalmente, la población encuestada tiene un conocimiento ambiguo del manejo y usos de las plantas medicinales para el control de ectoparásitos. Es necesario promover la fitoterapia como alternativa complementaria a la medicina veterinaria, la recuperación de los saberes tradicionales para mantener animales sanos a través de estrategias amigables con el medio ambiente, y sugerir estudios que validen el conocimiento local.
Case study on the educational welfare networks between schools and community institutions in G District of Seoul
Authors:   The Korea Academy of Case Management, Bae Young Mi , Han Jeong Eun , Park Yeo Kyung , Kim Eun Jung
Published: March 2024

This qualitative case study was conducted to understand a complex context that impacts the community environment and network with relation to educational welfare support projects within the G District in Seoul Metropolitan City. The study findings are as follows. The characteristics and experiences of educational welfare networks between schools and community institutions in District G were revealed in 4 themes; ‘Between the actors of educational welfare projects Collaboration and Initiative Network Activities’, ‘Stigma on education welfare and infrastructure centered on permanent rental apartment complexes’, ‘Education welfare projects being pushed out of priority’, ‘Barriers to school entry and lack of understanding of community institutions’. First of all, due to the welfare resources concentrated in the permanent rental apartment complexes in the southern part of District G, a school uniform welfare network has been established and revitalized around this area, and high demand for services related to education and high-risk groups, in terms of emotion and behavior, were noted in schools in the G District. Next, it was experiencing difficulties in carrying out the project due to the government’s policy changes and decrease in the children and youth population led to a decline in projects and manpower at community institutions. However, a positive cooperative relationship between schools and community institutions was experienced when the school’s (teacher)’s understanding of the school’s dedicated personnel or the project was high when carrying out essential school projects. Based on the results, the following suggestions are presented to fulfill the aims of educational welfare projects and promote the educational welfare network within G district: the allocation of dedicated manpower within schools, establishment of an educational welfare support system, promotion of school-led collaborations between schools and community institutions, and enhancement of awareness regarding educational welfare within G district.
Understanding the perception and utilization experience of YouTube among multicultural women and children -Biographical narrative approach-
Authors:   The Korea Academy of Case Management, Na eun-young , You Yonglim
Published: March 2024

This study conducted in-depth interviews using Schütze's(1983) biographical narrative approach to explore the perceptions and experiences of YouTube among three multicultural women and three children in K County, within the context of their life stories. The research findings are as follows. First, they discerned the value of watching YouTube videos and perceived YouTube as an active companion and a realm of engagement in their lives. The participants of the study perceived YouTube as a source of solace, joy, and hopeful future. YouTube was a space where individuals could enjoy their native culture and music while on foreign soil, simultaneously facilitating inter-generational communication and shared joy among different cultures and generations. Furthermore, multicultural women with insufficient educational backgrounds envisioned becoming cultural exchange YouTubers on a platform where formal education was not a necessity. In the meantime, the counter productive aspects of YouTube were also mentioned, which make them compare their lives with those of successful multicultural women on YouTube. However, during YouTube viewing, they demonstrated a discerning attitude toward the economic value and commercial aspects, making efforts to distinguish between the fictitious and genuine aspects of videos. Secondly, regarding the utilisation experience of YouTube, multicultural women and children use YouTube in their daily lives, sometimes becoming addicted to it, but prioritising privacy protection and professionalism regarding video creation and sharing. YouTube deeply integrated into their lives, fostering a sense of intimacy and connection with others. While multicultural children possessed video creation skills, women felt a sense of regret due to a lack of opportunities and time for learning. Furthermore, although some participants expressed concerns about privacy exposure in video creation and sharing, some women aimed to help others through video production and sharing. Therefore, this study suggests developing and implementing programs by social welfare facilities and educational institutions to enhance the YouTube literacy competence of multicultural women and children. These programs should focus on helping them distinguish the commercial and fictitious aspects of YouTube while enabling them to accumulate collective knowledge through video viewing, communication, video creation, and sharing activities, thereby preparing them for the future and utilising YouTube as a platform for economic engagement.
Busting Breast Cancer Myths: A Deep Dive into Epidemiology, Risk Factors and Effective Management
Authors: Tamhane Ketan , Jadhav Akanksha
Published: March 2024

Breast cancer is marked by uncontrolled cell growth leading to invasive tumors in the breast ducts and lobules. Risk factors include modifiable elements like lifestyle choices and nonmodifiable factors such as age and genetic mutations. Global epidemiology sheds light on prevalence and contributing factors, crucial for prevention and management. Classification involves histopathological and molecular criteria, encompassing various subtypes. Diagnosis relies on imaging techniques like mammography and biopsies, with minimal radiation exposure. Treatment includes hormone treatment, targeted therapy, radiation, chemotherapy, surgery, and immunotherapy, with immune checkpoint inhibitors such as PD-1 and PDL-1 being used in particular. The intricate tumor microenvironment involves diverse cell types and factors like hypoxia and exosomes, presenting challenges and opportunities for therapeutic advancements in the breast cancer management.