bluuebunny/crossref_metadata_2025 huggingface dataset:
The sense of legal professional responsibility among accountants in Poland. A pilot qualitative study
Authors: Korzeniowska Dominika , Wilkońska Anna
Published: September 2023

Purpose: The purpose of the study was to diagnose how professional legal responsibility is understood regarding the requirements of the accounting law and the sense of this responsibility.Methodology/approach: A pilot qualitative study was conducted in the form of in-depth interviews with 14 accountants who work for accounting offices or companies operating in various industries.Findings: The subjective definition of professional responsibility of the respondents is multifaceted and includes legal, ethical, economic, and social dimensions. The areas of responsibility defined by the balance sheet regulations primarily encompass the routine tasks integral to this position (such as operational accounting, valuation, and staying updated on regulatory changes), along with the production of accurate financial statements. Additionally, the respondents expressed a sense of responsibility towards safe-guarding their own professional reputation. Opinions about other accountants’ percep-tions of accountability were not a developed theme in the respondents’ reflections. Generally, they believed that accountants thought similarly to them, while deeper reflection triggered thoughts about factors that negatively influence the environmental sense of responsibility. The respondents believed that when someone is responsible by nature, then seniority will not weaken this trait. The sense of responsibility can only increase with experience.Research limitations/implications: The study’s limitations are due to the method used, a pilot free-form interview. A valuable continuation of the findings would be to expand the qualitative research by exploring the correlation between accountants’ sense of responsibility and identity, their determination to achieve goals, or the excuses they use to protect themselves in difficult situations. Furthermore, it would be beneficial to complement the insights gathered from the interviews by employing quantitative and experimental methods to identify the specific issues they raised.Originality/value: The article describes the first study devoted to the sense of legal professional responsibility of accountants, which opens another dimension of the behavior analysis of this professional group within the behavioral stream in accounting in Poland. The study provides a qualitative basis for conceptualizing future research on the legal professional responsibility of accountants and operationalizing the research issue.
A fatal case of belief in the possibilities of Venetian accounting in Julian Wieniawski’s humoresque Buchalterya podwójna
Authors: Sojak Sławomir
Published: September 2023

Purpose: The purpose of this article is to acquaint readers with Julian Wieniawski’s 1888 humoresque, the title motif of which is double-entry bookkeeping.Methodology/approach: The text is analyzed by interpreting the reasons for the main character’s praise of double-entry bookkeeping and the hopes unfulfilled but placed in it. Inferences are made from the text of the extent of accounting used by the main character and the views on it of the author of the story. Findings: Conjectures on why double-entry bookkeeping failed on the farm.Research limitations: Limitations arise from the nature of the literary work, which is a humoresque in which a perverse ending to earlier expectations is important. Originality/value: The article serves as a cautionary tale against applying a scientific approach to double-entry bookkeeping wherever it is not necessary. The article demonstrates that accounting can be, if not the main then a side plot of literary works. This was the case with Shakespeare’s The Merchant of Venice and Cymbeline or Herbert’s Portrait in Black Frames, among others, and it is also the case here.
How cultural factors influence sustainable development reporting in Poland
Authors: Czerny Małgorzata , Kowalczyk Magdalena
Published: September 2023

Purpose: The purpose of this article is to demonstrate the connection between cultural factors and sustainable development reporting in Poland. Methodology/approach: We use a case study to explore in depth the object of our study – the reporting of non-financial information. The analysis was conducted from multiple perspectives based on Hofstede’s cultural dimensions. Findings: The research suggests that the attitudes of stakeholders and companies towards the development of SDG reporting and the use of Global Reporting Initiative (GRI) are neutral. Poland’s performance on Hofstede’s dimensions is consistent with the frequency and type of GRI indicators companies use in their reports. Research limitations: A limitation of our research is that we only examine one area of non-financial reporting, and we only refer to companies in the WIG20. Additionally, we only study one year. Practical implications: This paper will be useful to academics and practitioners to enable an understanding of cultural dimensions in the context of sustainable development reporting. Originality/value: Our research explains the reluctance to report social areas. Our research analyzes the sustainable development reports of companies from the Warsaw Stock Exchange WIG Index. We determine which social indicators are reported by companies and which are not, and using Hofstede’s theory, we explain the reasons for the lack of disclosures.
Modelling and Testing the Dynamic Properties in a Submachine Gun-Man System
Authors: DZIOPA (zdziopa@tu.kielce.pl) Zbigniew J. , LENARCIK (andrzej.lenarcik@gmail.com) Andrzej , ZDEB (krzysztofzdeb@gmail.com) Krzysztof
Published: September 2023

This work was an attempt at an analysis of the interaction between a firearm and a human, exemplified by a cal. 9 mm submachine gun (SMG), PM-98 GLAUBERYT and a trained, professional shooter - a Police special team operator. The results of the analysis made it possible to develop several guidelines aimed at designing the dynamic performance of SMGs to improve their aiming accuracy. In connection with this work, experimental tests were performed at a firing range, where the process of firearm discharge was recorded using a Phantom slow-motion digital camera. What followed was the analysis of the video record using the Tema dedicated computer software. The SMG’s dynamic performance was adjusted to reduce the hit scatter. Based on the results of the empirical tests at the firing range, physical and mathematical models of the SMG-operator system were formulated. The SMG-operator system was simulated in the Scilab software, which provided time-based variation trends of the kinematic quantities that characterised the movements of individual modelled objects. The variation trends determined included displacement, velocity and acceleration of the SMG, its bolt assembly, and the human operator as a function of time. The results of the theoretical analysis were compared to the empirical test results from the firing range. It was found that in the virtual modelling space, the SMG model had a performance similar to that of its real counterpart. With the theoretical model verified, several performance parameters of the SMG were modified and guidelines were developed that could improve the aim.
The Complete Set of Distinguishable Diagnostic States for a Centrifugal Pump System
Authors: SZCZEPAŃSKI (paszczep@wp.pl) Paweł , KIJAK (kijakr@gmail.com) Robert
Published: September 2023

In this article, the concept of determination of a complete set of distinguishable diagnostic states has been utilised, which has been well known since the 1980’s and, in essence, could refer to any item with any application and any structural features. The only condition set for this item, is its ability to be described by a structure consisting of single exit-point elements. As a consequence, it can become possible to assess, amongst other things, its layers, strong cohesions, transitive and antitransitive closures. Typical tools of such assessment are matrices: transition and reachability. The reason that a centrifugal pump has been selected is not only its importance and common use, but also specifics of interaction of its elements. It is possible to identify for them: independence, dependence, and interdependence. For particular distinguishable diagnostic states, the probabilities of its occurrence have been determined. These probabilities have become a starting point to estimate structure entropy and intensity of transition from the health to any particular failure state. Results of such estimation have been depicted by relevant graphs. A reference has been made to the Bayesian methods and the inseparable ‘serial reliability structure’, to identify their flaws that result particularly from simplifications leading to false and ambiguous diagnoses. The probabilities of health for particular elements have been differentiated by the selection of adequate Weibull indices.
Threats to Military Institutions Arising from Operating in the Social Media Environment
Authors: KOWALIK (kowalikr@witu.mil.pl) Renata , ZAWÓŁ (zawole@witu.mil.pl) Ewa
Published: September 2023

The purpose of this paper is to present the scale of the effect that using the Internet can have on national security, and to raise awareness about the use of social media. The lack of security on the Internet or any regulations of law applicable to it must make us aware of the types of threats that originate from using the mobile apps, social media, and instant messengers that play a major role in our lives. Information security, construed as protection of information against inadvertent or wilful disclosure, modification, or enabling its processing or destruction, can be viewed from a technological and cognitive standpoint. The phenomenon of social media is driven by the human need for belonging, respect, and recognition. We seek acceptance from others, and not necessarily from our closest circles. This, in turn triggers a stimulus to share everything we do in the public space. The latest electronic devices make it possible to precisely locate their users. Online posts that we publish without understanding what could be garnered from them can be useful to a potential adversary. With the problem characterised like this, it can be anticipated that exploitation of social media can be a source of threats to national security. The hazards are becoming increasingly pertinent to the security of the military institutions that use the attributes of social media. This paper is an overview aimed at structuring and presenting the collected knowledge and raising awareness of social media in the context of the national security of military institutions. This paper uses theoretical research methods that include generalisation, analysis, synthesis, and inference.
Estrategia metodológica para el fortalecimiento del rol docente en la educación emocional de los niños.
Authors: Alcívar-Castro Melba Piedad , Mayo-Parra Israel
Published: September 2023

La preparación de los docentes para la educación emocional de los estudiantes de la educación inicial es un tema actual y recurrente en la literatura pedagógica. En Ecuador las estrategias para la educación emocional son escasas y dispersas. El presente estudio se plateó como objetivo desarrollar una estrategia metodológica para el fortalecimiento del rol docente en la educación emocional de los niños de la Escuela de Educación General Básica “Carlos Enrique Parrales”. Se desarrolló una investigación con enfoque mixto y un diseño descriptivo y transversal, donde se caracterizó la preparación para la gestión de la educación emocional a 10 docentes y las particularidades generales de la inteligencia emocional de una muestra de 70 alumnos. Partiendo de los resultados empíricos se diseñó una estrategia para el fortalecimiento del rol docente en la educación emocional de sus alumnos.
Herbal remedies for male infertility and spermatogenic activity in animals: A review
Authors: GANGWAR CHETNA , KUMARESAN GURURAJ , MISHRA ANIL KUMAR , KUMAR ASHOK , POUROUCHOTTAMANE R , RAI BHUVANESHWAR
Published: September 2023

Male infertility is becoming an important untouched area that needs immediate attention due to the increasing demand for breeding strategies, keeping in view the production and increasing per animal productivity. Many additives and antioxidants have been tried for enhancing the seminal quality, but still there is no evidence of full- proof effect on the conception rates in female animals. However, herbal preparations which promise multi-factorial effect in the breeding male animals can be explored, and in turn could prove to be a better tool to encounter the problem of male infertility holistically. The herbal preparations and its effect at the cellular, molecular and metabolic level still needs to be understood. However, the advantage of using the herbal ingredients could be, use of available local herbal ingredients which are more economical, affordable, can reduce the use of hormonal therapy, have less side effects on long term usage, and have greater acceptability by the farmers. These herbal ingredients will be useful in breeding programmes for improvement of germplasm in terms of productivity. The current review covers how the herbs can be utilized in improving the semen quality and quantity, enhancing function of sertoli and leydig cells, mating behaviour, fecundity, seminal antioxidant status, hypophyseal adrenal gonadal axis cum endocrine regulation, microcirculation of testes, as well as in semen cryopreservation and post thaw quality of different species.
Antibiogram of bacterial pathogens causing mastitis among cattle
Authors: YADAV RAHUL , KUMAR PANKAJ , PRAKASH ANAND , BHANOT VANDNA , CHEEMA PAWANJIT SINGH , JINDAL NARESH
Published: September 2023

The present study was carried out to detect mastitis in cattle milk samples and sensitive antibiotics for therapeutic uses. Milk samples from cattle (n = 1649) were tested for detection of mastitis by white side test (n = 1314) and culture examination (n = 335). Overall, 79.8% and 96.72% milk samples were positive by white side test and culture examination, respectively. Clinical mastitis and sub clinical mastitis were detected in 16.55% and 83.44% samples, respectively on the basis of presence of any clinical signs in milk or udder of animal. Gram-positive and gramnegative organisms were detected in 99.38% and 45.34% of the samples, respectively. Mixed infection of both was detected in 38.88% samples. More than 74% of both gram-positive and gram-negative isolates were found sensitiveagainst enrofloxacin and chloramphenicol followed by amikacin (69.44%), gentamicin (68.73%), moxifloxacin (67.87%) and levofloxacin (61.73%). Organisms were detected as multidrug resistant (MDR) organisms depending upon their MAR index value.
Effect of exogenous fibrolytic enzymes supplementation to improve voluntary intake, availability of nutrients and growth performance in weaned crossbred calves
Authors: ANIL  , DUTTA T K , CHATTERJEE A , YADAV SUSHIL KUMAR , MANDAL D K , MOHAMMAD A
Published: September 2023

The present study was carried out to evaluate the effect of supplementation of exogenous fibrolytic enzymes (EFE) on voluntary feed intake, availability of different nutrients and growth performance in weaned crossbred calves. Fifteen weaned healthy female Jersey crossbred calves (weight 79.73±3.46 kg; age 234.5±11.33 days) were divided equally into three groups viz., Control (T0), Treatment-1 (T1) and Treatment-2 (T2). Growth trial was conducted on these calves for 90 days. Animals in each treatment group were fed ad lib. total mixed ration (TMR) (CP 12%, TDN 65%) individually for 90 days. Calves under control (T0) group were fed ad lib. TMR (without EFE). Calves under T1 and T2 were fed ad lib. TMR supplemented with EFE cellulase and xylanase @ 8000 and 16000 IU/kg DM of TMR and with EFE cellulase and xylanase @ 12000 and 24000 IU/kg DM of TMR, respectively. Significantly greater DMI per unit body weight (kg/100 kg BW and g/kg W0.75) was recorded in enzyme supplemented groups compared to control group; however, difference between T1 and T2 was non-significant. Addition of EFE in the TMR diet of calves increased TDN and DCP intake (g/kg W0.75) in T1 and T2 than T0 . Supplementation of EFE also enhanced TDN (%), DCP (%), DNDF (%), DE (Mcal/kg of feed) and ME (Mcal/kg of feed) value of the diets under T1 and T2 than T0. Average daily weight gain (g/d/calf) was estimated greater in T1 and T2 than T0. The feed conversion efficiency was similar among three treatments. Whereas, plasma total protein and albumin concentration increased significantly due to supplementation of EFE in the diet of calves. Therefore, it may be concluded that supplementation of exogenous fibrolytic enzymes (cellulase and xylanase @ 8000 and 16000 IU/kg TMR DM) may boost growth potential of finisher Jersey crossbred calves with enhanced intake of nutrients.
Determinants on Share Market Price of Mining Companies (Case Study in Indonesia)
Authors: HAKIM LUQMAN , Moh. Taufan Nugroho  , Maria
Published: September 2023

The mining industry including coal production has a significant contribution to state income. Therefore, the financial performance must be maintained as well as the market value. The aim of this research is to explore the determinants of share market price of mining sector in Indonesia. Several independent variables are used like corporate social responsibility, good corporate governance, financial performance, and macroeconomic variables.  This study uses 22 coal mining companies in 2018 - 2021  by using purposive sampling. The research method used linear multiplier regression by conducting various tests, including descriptive statistics, determination, regression equation, and hypothesis tests.  This study finds the Inflation, Exchange Rate, Profitability, and Firm’s Size have a significant effect on Share Market Price. Whereas, Corporate Social Responsibility, Good Corporate Governance, and Liquidity have not an influence on Share Market Price.  The research’s usefulness is terribly important for several sides include managers, companies, and policymakers interested in addressing mining companies, improving financial performance and mitigation strategies. The study highlighted that Share Market Price is not only related to internal factors but also external factors, hence it might be obtained of competitive advantage. This study has limitedness, including internal and external factors and research period. It is recommended to enhance it to obtain better results.
The Effect of Non Audit-Services on Auditor’s Professional Scepticism: Stakeholders Perceptive
Authors: Jennifer Okafor
Published: September 2023

This study investigates the effect of the provision of non-audit services on Auditor’s professional scepticism evidence from accounting practitioners in Abia State. The study used the Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN) domiciled in Abia State. The data for the study were generated from primary source: questionnaires were the major instrument for data collection. The instrument was subject to both content and faces validity by experts. Three questions were structured in Likert scale form and the formulated hypotheses were tested with ordinary Logistic regression using SPSS package. The study found that non-audit services have no effect on auditor’s scepticism, the auditor’s objectivity during his course of audit procedure. The study therefore recommends that the audit committee should have full oversight of the auditor’s scepticism including the nature and extent of the work they do and their fees. The auditors been a professional should strive to maintain his integrity during the course of his duties bearing in mind that good name is better than riches. The audit committee should make his charter public and this should give investor information about how the audit committee chooses its auditors and how it decides the type of services they can provide.
Accounting Standard Adoption and Financial Reporting Quality of Public Sector Entities in Rivers and Bayelsa States of Nigeria
Authors: Appah Ebimobowei , Sunday Zibaghafa
Published: September 2023

The study investigated the relationship between accounting standard adoption and financial reporting quality of public sector entities in Rivers and Bayelsa States of Nigeria. The study adopted survey and correlational research designs. The study population consisted of all public sector entities and a sample size of three hundred and twenty (320) was utilized for the study. Primary and secondary sources of data were employed while univariate, bivariate and multivariate analysis were used for data analysis. The multivariate analysis indicated that there was a relatively very strong positive and significant relationship between Post-IPSAS regime and relevance of selected public entities in Rivers State and Bayelsa State; there was a relatively strong positive and insignificant relationship between Post-IPSAS regime and faith representation of selected public entities in Rivers State and Bayelsa State; there was a relatively negative and insignificant relationship between Post-IPSAS regime and understandability of selected public entities in Rivers State and Bayelsa State and there was a relatively very negative and insignificant relationship between Post-IPSAS regime and timeliness of selected public entities in Rivers State and Bayelsa State. The study concluded that accounting standard adoption influences the quality of financial reporting quality of public sector entities in Nigeria. Therefore, the study recommended amongst others that public sector entities should adopt PostIPSAS principles in preparing their financial reports because this study affirmed that Pre and Post IPSAS has positive and significant relationship with financial reporting standard in term of relevance of quality.
Relevance of Fiscal Illusion Proposition and Wagner Theory to Nigerian Budget Performance (Nexus among Fiscal Illusion Index, Recurrent and Capital Budget)
Authors: EFUNTADE Alani Olusegun , EFUNTADE Olubunmi Omotayo
Published: September 2023

This paper presents an empirical analysis of the consequences of fiscal illusion for public spending outcomes in a developing country context, specifically Nigeria, over the period 1993- 2022. The presence of fiscal illusion and its main indicators are identified (measured here through deficit illusion, and degree of tax visibility, where the real burden of taxation is underrepresented to the citizen-voter). We find that the Nigerian economy reveals significant fiscal illusion as measured in above terms. Also, fiscal illusion is found to have major and positive impact on the demand for government capital expenditure and government recurrent expenditure and consequently, on real government expenditure in the economy over the chosen time period. This work demonstrated that the controversial question involving the role of fiscal illusion practices on public finances is not recent, but can be thought of as deriving from the discussion invoked by Puviani (1903) and substantially enriched by Buchanan (1960). In spite of the fact that the ‘Fiscal Illusion’ School of Buchanan and Wagner (1977) identifies higher levels of fiscal illusion promoting increasing increments in the size of the public sector, this work developed a model that predicts higher levels of fiscal illusion also decrease national economic growth rates. The government additionally creates the false illusion that public expenditures are lower than they are in reality and for this reason it is easier to maintain the illusive fiscal discipline. On the one hand, the government may cut expenditures in an ostensible way and step towards reducing the budget deficit. On the other hand, without additional procedures the government may introduce new public expenditures outside the budget and, consequently, without any special control of the law-making arm of government.
Corporate Governance Standard and Financial Performance of Nigerian Health Care Manufacturing Companies
Authors: Edeh Lawrence S. , Oyekezie Kingsley Sunday
Published: September 2023

This study examined the extent at which corporate governance standard affects financial performance on health care manufacturing companies in Nigeria from 2012 to 2021. Ex Post Facto research design was adopted for the study. Six health care manufacturing companies were selected for the study. Data were extracted from annual reports and accounts of the sampled health care companies and regression analysis was employed to test the hypotheses. The results show that shareholders relationship has significant effect on return on equity of health care manufacturing companies in Nigeria while remuneration has no significant effect on return on equity of health care manufacturing companies in Nigeria. Based on the findings of this study, it was recommended that the company’s management should consider a judicious and reasonable reimbursement level of board’s members to attract a realistic relation between shareholders and company’s management, hence, enhance firm’s financial performance in the intensification of shareholders’ value
Assets Composition and Financial Performance of Listed Consumer Goods Firms in Nigeria
Authors: Eunice Mayah , Maureen Ekwueme Chika , Christopher Adejoh Arome
Published: September 2023

This study investigated the effect of asset composition on financial performance of listed consumer goods companies in Nigeria from (2012-2021). three research questions and corresponding three hypotheses were formulated for the study. Ex-post facto research design was employed in the study. The population of the study included all consumer goods manufacturing firms quoted on the Nigerian Exchange Group (NXG) (NSE) as at 31st December 2022 with a sample size of Twenty-nine (29) consumer goods manufacturing companies selected from the population sector. The study relied on secondary sources of dataset which was obtained from Annual reports of sampled companies as provided by individual companies, Nigerian Exchange Group (NXG) website and Machame Database (www.machameratios.company.site). Amongst other preliminary analysis and tests, the panel least square regression analysis was done in validating the hypotheses. The study found that property, plant and equipment have positive and significant effect on the performance of quoted manufacturing companies in Nigeria Exchange Group; Intangible assets have positive but insignificantly effect on the performance of quoted manufacturing companies in Nigeria Exchange Group; current assets has positive significant effect on the performance of manufacturing companies quoted in the Nigeria Exchange Group. Consequent on the findings of the study, it is recommended amongst others that management of manufacturing companies in the Nigeria should formulate policy that will enhance their investment in property plant and equipment as this will increase the performance of their companies and enable them achieve shareholders wealth maximization objective. The study also recommended that management of manufacturing companies in their effort to enhance the performance of manufacturing companies should increase the level of the of on intangible assets. Increasing the investment in intangible assets would positively enha
Liquidity and Firm Value
Authors: Confidence Joel Ihenyen , Igoniderigha Roseline
Published: September 2023

Between 2015 and 2021, the research project examined the effect of liquidity on firm value across a few Nigerian consumer goods industries. business value served as the independent variable with dimensions of liquidity ratio, acid test ratio, and stock multiplier ratio, whilst business value served as the explanatory variable and was proxied by market share price. The goal was to determine if the explanatory and dependent variables have a meaningful connection. The study's methodology was ex-post-facto research design. Twenty-six consumer products businesses listed on the Nigerian Exchange Group make up the population, and five of those companies were chosen as the study's sample. The investigation used a secondary source to gather data. The audited financial statements of the chosen companies between 2015 and 2021 were used to collect data for both the dependent and independent variables. The statistical method for multiple regression was used to examine the given data. The results of the investigation's studies have unmistakably demonstrated that in Nigerian consumer goods businesses, there is a weak link between stock multiplier ratio and market share price and a strong relationship between firm liquidity ratio, acid test ratio, and market share price. Therefore, the study draws the following conclusions: consumer goods companies should maintain a reasonable level of liquidity in order to encourage demand and supply in the stock market; the acid level of the companies should be frequently checked by stakeholders to detect any potential problems; and stock multiplier ratio has immaterial influence on firm market share price in the studied organizations in the country. Because doing so helps investors understand the company's worth. In other words, the P/E ratio depicts market expectations as well as the price that must be paid per unit of either current or future profits, depending on the situation.
Destinasyon Seçiminde Destinasyon İmajı ve Kent Markalama: Kapadokya Üzerine Bir Araştırma
Authors: KAZANCIOĞLU Ezgi Rüya , KARAYEL BİLBİL Emel
Published: September 2023

Günümüzde turizm faaliyetleri, ekonomik açıdan ülkelerin en fazla gelir elde ettikleri alanı oluşturmaktadır. Bölgelerin tercih edilmesi, sahip oldukları tarihi yapı, bölgeye özgü lezzetler ve coğrafi yapıya bağlı olarak ilerlemektedir. Hedef kitlelere şehir hakkında bilgi veren ve şehrin özelliklerini ön plana çıkaran tüm bu faaliyetler, şehir markalaşma kavramının temelini oluşturmaktadır. Kent hakkında hedef kitlelerin bilgilendirilmesini sağlayan ve kentin sahip olduğu özelliklerin ön plana çıkmasını sağlayan tüm bu çalışmalar kent markalama kavramının temelini oluşturmaktadır. Kent markalama faaliyetleri, bireylerin destinasyon seçimini etkileyen önemli bir etki alanını oluşturmaktadır. Kentlerin marka statüsü edinmesini sağlayan temel nokta, bireylerin zihninde kent ile ilgili yaratılan imaj kavramı ile ilgilidir. İmajın bireyleri satın alma davranışına yönlendirerek destinasyon bölgesini tercih etmelerinin sağlanması ise, destinasyon imajı olarak nitelendirilmektedir. İstanbul’ da yaşayan, Kapadokya Bölgesi ‘ni daha önce ziyaret etmiş ve etmemiş bireyler üzerinde gerçekleştirilen bu araştırmada, Kapadokya Bölgesi destinasyon imajının ve kent markalama faaliyetlerinin başarı derecesi saptanmaya çalışılmıştır.
Etik Liderlik Alanında Yayınlanan Makalelerin Bibliyometrik İncelemesi: (2004-2023 Dönemi)
Authors: AZİZOĞLU Fatma , DAYANÇ KIYAT Gül Banu
Published: September 2023

Araştırmada, etik liderlik alanında 2004-2023 yılları arasında yapılan çalışmaların tespit edilmesi, görselleştirilmesi ve eğilimleri ortaya koymak amaçlanmıştır. Veriler, 6 Ağustos 2023 tarihinde “Web of Science Core Collection” veri tabanından elde edildi. VOSviewer (1.6.15) yazılım programı aracılığı ile performans analizi, bilimsel haritalama ile bibliyometrik analizler yapıldı. Analiz için WoS veri tabanında "leadership" AND "ethical leadership" anahtar kelimeleri ile tarama yapıldığında evren 2.838 makale olarak bulundu. Yayın dili, ülkeler, kurumlar, yazarlar, yayın türü, indeksler, yayınlar 2004-2023 yılları arasında sınırlandırıldığında örneklem 744 olarak bulundu. Analizler 744 yayın üzerinden yapıldı. Analiz sonucunda WoS kategorisinde en çok kullanılan anahtar kelimelerin “ethical leadership, “leadership”, “ ethics”, “moral identity” olduğu, en fazla yayın yapan yazar “Voegtlin C”, ülke olarak en fazla “Peoples R Chına” nın yayın yaptığı, kurum olarak en fazla “N8 Research Partnershıp” ın yayın yaptığı, fon desteği veren kurumlardan “National Natural Science Foundation of China Nsfc” nin yayın yaptığı, en fazla yayının “Frontıers In Psychology” nin dergisinde yayınlandığı, en fazla atıfın “Leadership theory and research in the new millennium: Current theoretical trends and changing perspectives” başlıklı yayına yapıldığı, en fazla atıf alan dergi “Leadershıp Quarterly” dir. Analiz sonuçları, 2004-2023 yılları arasında etik liderlik alanında yapılan çalışmaların 2018 yılından itibaren arttığını, en yüksek sayıya 2022 yılında ulaştığını göstermiştir. Çalışmada elde edilen sonuçların etik liderlik alanında mevcut durumunun değerlendirilmesi, alanla ilgili genel bir bakış açısı sunması, gelecekteki araştırmalara rehberlik edebileceği düşünülmektir.
Business Practice Note No. 13: Time management
Authors: Smith Peter
Published: September 2023

In the latest note in the series, Peter Smith gives readers tips on how to prioritise and manage their time effectively.
Otorrinolaringología General Vol. 4
Authors: Cajas Carvajal Christian Alberto , Cabrera Armijos Indira Vanessa , Lemache Litardo Jomara Daniela , Pinargote Sánchez Mariela Cristina , Mariño Jara Andrea Carolina
Published: September 2023

El volumen "Otorrinolaringología General Vol. 4" se presenta como una obra fundamental en el amplio espectro de la medicina relacionada con el oído, nariz y garganta. Esta edición, meticulosamente estructurada, brinda a los profesionales una perspectiva completa y actualizada de los avances y desafíos en el campo de la otorrinolaringología.
Effect of Annona muricata Plant Extract on the Multiple-organ Histology of Chloramphenicol-induced Leukemia in Wistar Albino Rats
Authors: Chisom Amadi Prince
Published: September 2023

This study was designed to show the histological changes of heart, kidney and liver of Wistar rats treated with Annona muricata plant extract upon oral administration of chloramphenicol. Thirty-five Wistar rats, divided into five groups of seven rats each was used for this study. The groups were normal control, untreated control and treated control administered 500mg/kg, 750mg/kg and 2250mg/kg body weight of Annona muricata plant extract respectively. This study lasted for four weeks. Organ specimens were obtained from each group to evaluate histological changes. This study revealed no histological changes in the heart muscle of Wistar rats given chloramphenicol. In the kidney, oral administration of chloramphenicol caused chronic pyelonephritis while the administration of this drug caused congestion in the liver. The administration of Annona muricata plant extract as treatment in 500mg/kg, 750mg/kg and 2250mg/kg doses helped reverse these damages in the kidney and liver tissues. Although rats treated with 750mg/kg body weight of Annona muricata exhibited inflammation in the heart muscle with an anaemia.
Efficacy of Molecular Identification Using DNA Barcoding Technique of Freshwater Edible Molluscs from Nagaland, India
Authors: Imsong Lanusangla , Murali M.
Published: September 2023

Freshwater molluscs are widely utilized for food and medicine in many regions of the world. One such area in India is the northeast, where tribal and economically underdeveloped communities consume freshwater molluscs. Because they are an inexpensive source of protein and offer food security, livelihoods, and medicine, these molluscs are in great demand. In the present work, molecular identification and documentation of the edible gastropods of Nagaland is done. Throughout the twentieth century, identification was based on morphology and anatomy. However, the identification based on morphological structure is challenging due to the existence of cryptic species that shows similar morphology which can lead to erroneous identification of species. Freshwater molluscs shells are highly varied and exhibit convergence evolution and hence may not always accurately indicate systematic boundaries. Thus, DNA bar-coding is a potential method for taxonomic identification process that can mitigate this problem. It uses genetic markers such as cytochrome oxidase I (COI) gene, 16S rDNA and 18S rDNA. In the present study COI mitochondrial gene is used. A fragment of COI gene is sequenced and their DNA is compared to the existing sequences in the genomic library. The sequence is then submitted in NCBI to obtain accession number. A total of 7 species of edible freshwater molluscs belonging to two class bivalvia and gastropoda was collected from local fishery ponds, confined water bodies, rivers, streams, and were identified. The identified species with their accession number is as follows, Lamellidens marginalis (ON209524), Parreysia corrugata (OM074301), Indonaia subclatharata (OM075118), Indonaia caerulea (OM076974), Bellamaya bengalensis (OM056888), Paludomus sp (OM078498), Brotia costula (OM056887). The study provides substantial support for COI's effectiveness as a prime marker for DNA barcoding of Indian edible freshwater gastropods and bivalves.
Aydınlıktan Karanlığa Geçen Bir Karakter: İslam Resminde Zahhâk Betimi Üzerine Bir Değerlendirme
Authors: TEZCAN KAYA Gülsen
Published: September 2023

Zahhâk, Orta çağ İslam sanatının önemli karakterlerinden biri olarak, yüzyıllar boyunca eserlere konu olmuştur. Kötülük ile birlikte anılan Zahhâk’ın dönüşümünü şeytan sağlamış, zalim hükümdarları anlatmada sembol olarak kullanılmıştır. Klasik İran rivayetlerinde üç ağızlı, üç başlı, altı gözlü yaratılan çok güçlü bir dev, Cemşid’i tahtından indiren bir hükümdar olarak tanınmıştır. Avesta, Tevrat gibi dini metinlerde, Taberi Tarihi gibi tarihi metinlerde ve mitolojik anlatımlarda yer alan bu karakterin, Orta çağ İslam sanatında maden, seramik ve fresko üzerinde metinlerle çok bağ kurmadan tasvirleri yer almıştır. Firdevsî Şehnâmesi de yazılı edebî metinler içinde en çok referans alınan kaynaklar arasındadır. Bu çalışmanın amacı 14. yüzyıldan itibaren resimlenen Firdevsî Şehnâmesi nüshalarının arasından en çok tekrar edilen bazı sahneleri tespit edip konularına göre kronolojik olarak değerlendirerek Zahhâk tasvirleri üzerinde bir değerlendirme yapmaktır. İncelenen örneklerde, Moğol, Timurlu, Safevî, Türkmen ve Osmanlı dönemlerinde Ebu Said, İskender Sultan, Baysungur, Muhammed Cukî, İbrahim Sultan, Pir Budak bin Şah Cihan, Sultan Ali Mirza, Şah Tahmasp, II. Şah İsmail, Şah Abbas, Sultan II. Murad gibi hükümdarlar ve yöneticiler tarafından hazırlatılan bu resimli nüshalar, Mir Musavvir, Sultan Muhammed, Mir Zeynelabidin, Nakdî ve adını bilmediğimiz birçok nakkaş tarafından bağlı bulundukları nakkaşhanelerde resimlendirilmişlerdir. 14 ile 18. yüzyıl arasında Herat, Tebriz, Şiraz, Mazenderan, Kazvin, İsfahan, İstanbul gibi önemli resimli elyazması üretim merkezlerinde hazırlanan bu resimlerde, en çok “Zahhâk’ın Demâvend Dağı’na çivilenmesi” konusu öne çıkmaktadır. En az resimlendirilmek üzere seçilen konu ise “Zahhâk’ın babası Mirdas’ı öldürmesi” sahnesidir. Omuzlarından çıkan yılanlarla betimlenen zalim hükümdar Zahhâk karakterinin yenilgisi, İslam edebiyatında iyiliğin kötülüğe karşı her zaman kazanacağını vurgulayan bir anlayışı desteklerken, İslam resmi de tıpkı diğer dekoratif sanatlarda olduğu gibi bu fikre hizmet etmiştir.
Evaluation of genotoxicity of dry powders of pomelo (Citrus maxima) flowers by micronucleus assay
Authors: Chien-Hsiang Ni  , Yun-Xuan Chang  , Tsung-Han Wu  , Ya-Peng Wang  , Chia-Chi Chen  , Tzu-Yun Chi  , Yen-Jung Lu  , Pi-Hsin Chen  , Ya-Ling Cyue  , Shih-Yi Guo  , Suz-Ching Ke  , Yu-Ying Fang  , Szu-Ping Sung  , Chien-Chao Chiu  , Ching-Feng Chiu  , Hsuan-Wen Chiu  , Wei-Huang Tsai  , Yu-Hsing Lin  , Shao-Wen Hung
Published: September 2023

Plants have been used as traditional medicine or health products for several thousands of years. The present study was aimed to evaluate the genotoxicity of pomelo flower powders by micronucleus assay In vivo. During the In vivo genotoxicity-evaluated experiment, the experimental animal’s clinical behavior, body weight (BW), food consumption, and the percentage of RET/RBCs (reticulocytes/red blood cells) and MN-RET/RETs (micronucleated reticulocytes/reticulocytes) after the treatments of pomelo (Citrus maxima) flower powders were evaluated. Both sexes ICR mice were treated three daily treatments by intraperitoneal injection of 2 mg/kg of mitomycin C (genotoxicity induction) or by oral route of 200 μL of PBS (the normal control group). Until 30th hours after the last treatment, K2-EDTA-anticoagulated peripheral blood specimens were collected. These blood samples were processed for the microscopy-based analysis using Giemsa stain and the percentage of reticulocytes and micronucleated reticulocytes was determined. The results were shown that the experimental animal’s clinical behaviors were normal in all groups. The BW and food consumption were no significant difference between all groups. RET/RBCs (%) in male or female ICR mice in the negative control group, the normal control group, the low dose of pomelo (C. maxima) flower powder group, the middle dose of pomelo (C. maxima) flower powder group, and the high dose of pomelo (C. maxima) flower powder group were respectively 8.8 ± 2.3 / 9.6 ± 2.6, 23.0 ± 2.5 / 22.4 ± 2.3, 23.4 ± 2.1 / 23.2 ± 3.8, 24.2 ± 3.6 / 23.0 ± 1.9, and 21.6 ± 3.2 / 21.6 ± 2.4; MN-RET/RETs (‰) in male or female ICR mice in the negative control group, the normal control group, the low dose of pomelo (C. maxima) flower powders group, the middle dose of pomelo (C. maxima) flower powder group, and the high dose of pomelo (C. maxima) flower powder group were 43.0 ± 12.5 / 39.4 ± 9.8, 2.6 ± 1.5 / 2.6 ± 1.5, 2.4 ± 1.1 / 2.2 ± 1.3, 2.2 ± 1.3 / 2.0 ± 1.2, and 1.8 ± 0.8 / 1.8 ± 0.8, respectively. Both RET/RBCs (%) and MN-RET/RETs (%) in male or female ICR mice in the negative control group were significantly difference than the other groups (p < 0.001). Taken all results together, pomelo (C. maxima) flower powders were without genotoxicity. Therefore, pomelo (C. maxima) flower powders were safety.
NILAI-NILAI PENDIDIKAN DALAM PELAKSANAAN HUKUMAN CAMBUK
Authors: Hayati Erna , Ridayani Ridayani
Published: September 2023

Hukuman cambuk merupakan sanksi yang diberikan kepada pelaku pelanggaran syari’at Islam di Provinsi Aceh. Hukuman ini bersumber dari Al-Quran dan Hadits Rasulullah, dan telah dipraktekkan di Provinsi Aceh sebagai Peraturan daerah Landasan hukumnya adalah undang-undang yang mengizinkan perda serta Undang-Undang Nomor 11 tahun 2006 tentang pemerintahan Aceh. Tujuan dari Studi ini adalah untuk mengetahui nilai-nilai pendidikan yang terkandung dalam penerapan hukum Syarat islam melalui hukuman cambuk yang dilakukan terhadap Pelanggar Syariat islam. Studi ini menggunakan metode deskriptif analisis. Metode pengumpulan data menggunakan penelitian kepustakaan yang bersumber dari buku-buku dan karya tulis lainnya yang berhubungan. Adapun hasil studi ini ini menunjukkan bahwa dalam penerapan hukuman cambuk, terkandung nila-nilai pendidikan yang sangat bermanfaat bagi kehidupan umat Islam. Nilai-nilai pendidikan tersebut adalah nilai pendidikan aqidah yang berisi menambah keyakinan dan kepada Allah SWT, nilai pendidikan ibadah yang berisi mendidik manusia untuk bertaqwa kepada Allah dan Rasul-Nya, serta nilai pendidikan Akhlak yang berisi mendidik manusia untuk bersikap sabar dan merasa malu apabila ia melanggar hukum-hukum Allah.
Upaya Guru dan Orang Tua Dalam Membangun Karakter Mandiri Siswa Autis di Sekolah Luar Biasa Negeri A Kota Cimahi
Authors: Hidayah Yayuk , Halimah Lili , Pandikar Ernandia , Azhari Nurul
Published: September 2023

Anak berkebutuhan khusus yakni anak yang mengalami gangguan fisik, mental, intelegensi, dan emosi sehingga membutuhkan pembelajaran khusus, dimana anak berkebutuhan khusus (ABK) merujuk pada anak yang memiliki kesulitan atau ketidakmampuan belajar. Anak berkebutuhan khusus diharapkan mampu memiliki karakter  mandiri.  Karakter mandiri bagi anak autis merupakan tujuan akhir agar anak tidak bergantung kepada orang lain dan dapat bertanggungjawab dalam menjalankan kehidupan sehari-harinya. Guru dan orang tua melakukan upaya dalam membangun karakter mandiri bagi anak dengan cara  pembiasaan, yakni anak harus diberi rasa percaya diri dan kesempatan oleh orang tua agar terbiasa. Pada saat pembelajaran Daring karena kondisi pandemi covid-19,banyak  hambatan yang dihadapi dalam pelaksanaan pembelajaran daring antara lain berkaitan dengan kesiapan sumber daya manusia, keterbatasan sarana dan prasarana, khususnya dukungan teknologi dan jaringan internet.
Pengaruh Pendekatan Active Learning Dengan Model Pembelajaran Kooperatif Tipe Student Facilitator and Explaining (SFAE) Terhadap Hasil Belajar IPA
Authors: Akmal Nurul , Walil Kamaliansyah
Published: September 2023

English: The study aims to determine the effect of the active learning approach with SFAE type cooperative learning model on science learning outcomes for class IX students of SMP Negeri 14 B. Aceh. This type of research is experimental research. The research design used Posttest-Only Control Group Design. The study population was all students of class IX SMP Negeri 14 B.Aceh. The sampling technique used cluster random sampling where the students of class IX A as the experimental class and class IX B as the control class were obtained. The results showed the average post-test score for the experimental class was 77.5 and for the control class was 54.07. The results of the normality test show that the X2count value is 2.7 for the experimental class and X2count is 2.2 for the control class. The value of X2table is 5.9 at a significant level of 0.05. The value of X2count is less than X2table, then the data is normally distributed. The results of the homogeneity test of the experimental class and the control class showed the F count value of 1.19 and the F table value of 1.85. The value is less than , then the two classes are homogeneous. The results of the pooled variance t-test obtained a t-value of 2.29 and a t-table value of 1.645 with a significant level of 0.05. The value is greater than , then Ho is rejected and Ha is accepted. The conclusion of the study is that there is an effect of the SFAE learning model with an active learning approach on the science learning outcomes of class IX science students at SMP Negeri 14 B. Aceh.
Bahasa: Penelitian ini bertujuan untuk mengetahui pengaruh pendekatan active learning dengan model pembelajaran kooperatif tipe SFAE terhadap hasil belajar IPA siswa kelas IX SMP Negeri 14 B. Aceh. Jenis penelitian ini adalah penelitian eksperimen. Populasi penelitian adalah seluruh siswa kelas IX SMP Negeri 14 B.Aceh. Teknik pengambilan sampel menggunakan cluster random sampling dimana diperoleh siswa kelas IX A sebagai kelas eksperimen dan kelas IX B sebagai kelas kontrol. Hasil penelitian menunjukkan nilai rata-rata post-test untuk kelas eksperimen sebesar 77,5 dan untuk kelas kontrol sebesar 54,07. Hasil uji normalitas menunjukkan nilai X2hitung sebesar 2,7 untuk kelas eksperimen dan X2hitung 2,2 untuk kelas kontrol . Nilai X2tabel sebesar 5,9  pada taraf signifikan 0,05. Nilai X2hitung kurang dari X2tabel maka data terdistribusi normal. Hasil uji homogenitas kelas eksperimen dan kelas kontrol menunjukkan nilai  Fhitung sebesar 1,19 dan nilai Ftabel sebesar 1,85. Nilai kurang dari , maka kedua kelas homogen. Hasil uji-t pooled varians didapatkan nilai thitung sebesar 2,29 dan nilai t tabel sebesar 1,645 dengan taraf signifikan 0,05. Nilai lebih besar dari , maka Ho ditolak dan Ha diterima. Kesimpulan penelitian adalah terdapat pengaruh model pembelajaran SFAE dengan pendekatan active learning terhadap hasil belajar IPA siswa kelas IX IPA SMP Negeri 14 Banda Aceh.