bluuebunny/crossref_metadata_2025 huggingface dataset:
SOYBEAN BY-PRODUCT: AS AN ALTERNATIVE TO FISH MEAL AS PROTEIN SOURCE FOR AQUACULTURE INDUSTRY
Authors:   Universiti Malaysia Kelantan, ABDUL KARI ZULHISYAM , MAT KHAIRIYAH ,   Universiti Malaysia Kelantan, KABIR MUHAMMAD ANAMUL ,   Universiti Malaysia Kelantan,   Sylhet Agricultural University, AMIR ZAL W.A. ,   Universiti Malaysia Kelantan, MUNIR MOHAMMAD BODRUL ,   Universiti Malaysia Sarawak,   Universiti Islam Sultan Sharif Ali, SEONG WEI LEE ,   Universiti Malaysia Kelantan, TÉLLEZ-ISAÍAS GUILLERMO ,   University of Arkansas
Published: October 2023

Proteins in commercial quality animal feed are one of its most important components and one of the costliest. Due to high costs and fluctuating production, some protein sources cannot satiate the increasing demand from fish feed manufacturers. Fish nutrition has been accorded particular focus with less costly feedstuff in aqua feed, given extra weightage. There has been increasing attention in recent years on finding methods to recycle the by-products of feed manufacturing. Due to its vital amino acid content and high protein composition, soybean by-product (SBP), a renewable resource, is expected to be a viable raw material option for replacing a fish meal or as a supplement. This review intends to cover the information regarding SBP associated with fermentation and probiotics used in the aquaculture industry potentially as an alternative to replacing FM.
The Influence of Respondent Characteristics on Control Beliefs and Consumption Intentions of Processed Fish Products
Authors: Septisuwendani Anindya , Sumarwan Ujang , Aminah Mimin
Published: October 2023

Fish plays a crucial role as a source of animal protein, providing various health benefits to humans, such as heart health, nerve function, and brain health. Furthermore, global aquaculture production has been on the rise, with Indonesia ranking as the world's second-largest fish producer. However, the consumption of fish remains relatively low. The diversification of processed fish products may serve as a solution to address the issue of low fish consumption, with the hope of increasing the intention to consume processed fish products. This study aims to examine the influence of respondent characteristics on control beliefs and the intention to consume processed fish products. The research employs descriptive analysis and Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The findings of the study reveal that respondent characteristics significantly impact control beliefs. However, respondent characteristics do not significantly influence the intention to consume. Additionally, control beliefs significantly influence the intention to consume processed fish products.
COVID-19’un Avrupa Birliği Ülkeleri Üzerindeki Ekonomik Etkileri
Authors: GÖKIRMAK Haşmet , SEKMEN Fuat
Published: October 2023

Bu araştırma, 2020 ve 2021 yıllarında COVID-19 pandemisinin Avrupa Birliği'nin ekonomik yapısına etkilerini nitel bir analizle ele almaktadır. COVID-19, 2019'un sonlarında ortaya çıkan ve hızla küresel bir pandemiye dönüşen, SARS-CoV-2 virüsü neden olduğu bulaşıcı bir solunum yolu hastalığıdır. Çalışma, işsizlik, Gayri Safi Yurt İçi Hasıla (GSYİH) ve ticaret hacmi gibi kritik ekonomik göstergeler üzerinde pandeminin nasıl bir etki bıraktığını incelemektedir. Araştırmanın bulguları, turizm ve üretim sektörlerinin kısa vadede olumsuz etkilendiğini, buna karşın teknoloji ve sağlık sektörlerinin olumlu gelişmeler kaydettiğini göstermektedir. Keynesyen ekonomi teorileri, genellikle ekonomik durgunluk dönemlerinde ya da kriz anlarında hükümetin müdahaleci rolünü vurgular. Bu teorilere göre, ekonomik aktivite düşüş gösterdiğinde ya da tüketim ve yatırım azaldığında, hükümetin proaktif bir şekilde harcama yapması ve ekonomiyi canlandırmak için politikalar oluşturması önerilir. Bu araştırma, Avrupa Birliği üye ülkelerinin Keynesyen ekonomik teorilere uygun bir şekilde, sağlık harcamalarını artırdığı ve doğrudan gelir desteği, üretici sübvansiyonları, istihdam koruma programları ve küçük ve orta ölçekli işletmelere (KOBİ) kredi garantileri gibi önlemler aldığını gözler önüne sermektedir. Bu çalışma ayrıca uluslararası koordinasyon ve ortak stratejilerin öneminin arttığını ve Avrupa Birliği ve Birleşmiş Milletler gibi uluslararası kuruluşların bu tür krizlere karşı koordineli tedbirler ve kaynak tahsisinde kritik roller oynadıklarını belirtmektedir. Çalışma, pandeminin Avrupa Birliği üye ülkelerini farklı ölçülerde etkilediğine dikkat çekmekte ve bu çeşitliliğin gelecekte yeni ekonomik politikaların tasarlanması ihtiyacını doğurabileceğini göstermektedir. Krizin uzun vadeli etkileri belirsiz olsa da etkin bir kriz yönetiminin zararı minimize edebileceği sonucuna varılmıştır.
The Importance of MSMEs for Poverty Alleviation: A Story from Indonesia
Authors:   Center for Industry, SME and Business Competition Studies, Universitas Trisakti, Jakarta-Indonesia, Tambunan Tulus T.H.
Published: October 2023

Objective: This study examines poverty in Indonesia from an economic approach and discusses the importance of micro, small, and medium enterprises (MSMEs). It focused on the impact of these enterprises on poverty in the country. Methodology: The analysis incorporated an autoregressive model wherein total workers in MSMEs and economic growth rate as explanatory variables. Annual time series data for the period of 2007-2019 has been used. The study also reviews the earlier empirical studies on the relationship between the growth of MSMEs and poverty alleviation in many other countries/regions. It represents the descriptive analysis of the explanatory variables and trends in poverty and MSMEs’ workforce. The poverty-reducing impact of the increase in MSMEs’ workers has been examined. Findings: The result is significant which implies that MSMEs can play a very important role in poverty alleviation in Indonesia. The results of the study imply that a strong MSME base is required for the development of the economy and poverty alleviation in the country. Noverlty: There are many studies regarding MSMEs in Indonesia. However, empirical research regarding the impact of the growth of employment opportunities in MSMEs on poverty levels in Indonesia is still very rare. Therefore, this research fills this gap and at the same time stimulates further research.
Media Pembelajaran Animasi 3D Sistem Tata Surya Menggunakan Metode ADDIE
Authors: Lyanda Doli , Halim R.M. Nasrul , Syakti Firamon
Published: October 2023

Learning about the solar system at SMA Negeri 08 OKU for class 11 social sciences is still limited to the use of traditional media such as the use of worksheet books and blackboards as learning media which are less interactive and cannot display astronomical objects in a real way. This research aims to develop and provide 3D animation-based learning media using the ADDIE method as a more interactive and effective learning tool for solar system concepts. 3D animation learning media for the solar system was developed using the ADDIE method. This animation is designed to explain solar system concepts with interesting visualizations, including accurate scale comparisons between planets. This research includes the development of 3D learning animation media, implementation testing in class 11 social studies, as well as evaluation using questionnaires to measure effectiveness and student responses. The research results showed a positive response from students. As many as 70% of students agree that 3D animation of the solar system provides a better understanding of the concept of the solar system,
Penerapan Quick Respon Code (Qr Code) Sebagai Alat Verifikasi Data Untuk Mencegah Kecurangan Pada Pembuatan Rekening Pdam Bumdes Di Desa Kiarapedes, Kabupaten Purwakarta Berbasis Web
Authors: Rahmat Siska , . Suherman , Ardiatma Dodit
Published: October 2023

Air merupakan bagian penting bagi kelangsungan hidup semua mahkluk. PDAM berperan penting dalam menyediakan air bersih dan mendistribusikannya kepada masyarakat. Desa Kiarapdes, Kabupaten Purwakarta memiliki salah satu badan usaha milik desa (BUMDES). PDAM yang memiliki peran signifikan. Namun perlunya tindakan tegas untuk memastikan penggunaan air bersih yang efesien. salah satu upaya adalah dengan mengecek penggunaan air melalui pelaporan bulanan dan meteran air. kendala timbul akibat keterlambatan penyampaian rekening air oleh petugas yang memicu potensi kecurangan. solusi untuk mengatasi masalah ini adalah dengan menerapkan Verifikasi berabsis Quick Respon Code (QR Code) berbasis web. Tujuan dari penerapan QR Code berbasis web sebagai alat Verifikasi menjadi solusi efektif dalam mencegah kecurangan pada pembuatan rekening PDAM Desa Kiarapedes, Kabupaten Purwakarta. Sistem Verifikasi data berbasis web dengan nama Aplikasi PDAM. Sistem Aplikasi ini menggunakan bahasa pemograman PHP dan Python dengan menggunakan software Visual Code dan menggunakan XAMPP serta MySQL. Metode penelitian yang penulis gunakan adalah metode Waterfall karena pengerjaan suatu sistem yang dilakukan secara berurutan. sistem ini diharapkan meningkatkan akurasi dalam pembuatan rekening air serta mengurangi peluang kecurangan.
Deciphering Disease: The Critical Role of Bone Marrow Aspirate and Biopsy in Diagnostic Medicine
Authors:   Nuffield department of surgical science, University of Oxford, UK, Khan Laima
Published: October 2023

Background: Haematological malignancies, such as non-Hodgkin lymphomas and multiple myeloma, present diagnostic challenges due to the heterogeneity and complexity of their presentation. The importance of accurate diagnostic methods, like bone marrow aspirate (BMA) and bone marrow biopsy (BMB), is paramount for patient prognosis and therapeutic decisions. Objective: This manuscript aims to critically evaluate the role of bone marrow aspiration and its efficacy with bone marrow biopsy in diagnosing and assessing different medical conditions, offering an in-depth understanding of their individual and combined implications. Methods: Diverse studies exploring on lymphomas, Leukaemia and research on multiple myeloma were analysed. The emphasis was on the diagnostic discrepancies and complementarities between BMA and BMB. Additionally, the evolving role of advanced tools like PET-CT, flow cytometry, and their integration with traditional methodologies were examined. Results: While BMA and BMB both play crucial roles in the diagnostic paradigm, there exists a tendency for BMA to underestimate plasma cell involvement in certain cases. Additionally, PET-CT scans and flow cytometry, when combined with conventional techniques, enhance diagnostic accuracy. However, the application of these techniques should be individualized based on specific clinical scenarios, with considerations for costeffectiveness and practical implications. Conclusion: The multifaceted diagnosis of haematological malignancies mandates a holistic approach, integrating both traditional and advanced methodologies. An interdisciplinary approach, prioritizing patient-specific nuances, ensures precise diagnoses, laying the groundwork for optimal therapeutic outcomes. Future research endeavours should focus on refining these diagnostic algorithms to align with the rapidly progressing field of haematology
The Function of Fables for Early Children’s Character Education
Authors:   Doctor, Literature Graduate Program, Faculty of Cultural Science, Universitas Gadjah Mada, Indonesia, Manshur Fadlil Munawwar
Published: October 2023

The formation of children’s character can be applied to several learning media, such as through literary works which can functionally be used as educational and entertainment media. The aim is to shape the child’s personality and direct the child’s intellectual potential. One of the works of children’s literature is a fable that tells about animals that personify human character. In this article the author uses qualitative research methods, data collection is carried out by looking for several secondary data sources. The results of this research show that an estimated 80 percent of character education has not been touched by early childhood. Starting from children’s education, young children need to receive character education since the child reaches an early age. The urgency of education for early childhood can be seen from several characteristics. To stimulate character formation in early childhood, appropriate media is needed, one of which is fables. This is because children will more easily absorb the character learning process through entertaining illustrations. In character education for early childhood, fables can function as a mechanical approach strategy. In this approach, every young child must be given a good view of moral and ethical values through story stimulation contained in the fable.
Joining the dots to reimagine community resilience: empowering young people
Authors: MacDonald Fiona , Woods Brett , Hall Carla , Corney Tim , Ryan Derm
Published: October 2023

Historically, disaster response management for children and young people, people from linguistically diverse cultural backgrounds and Aboriginal and Torres Strait Islander peoples have been shaped by a vulnerability and risk discourse, informed by trauma-informed and risk mitigation strategies. These are vital, but the vulnerability discourse has moved into other areas of disaster prevention, preparedness, response, recovery and resilience. Vulnerability has been linked to pre-existing, socially produced inequalities and power structures. This has worked to homogenise, marginalise and diminish the capability of community members in resilience efforts. The United Nations Sendai Framework for Disaster Risk Reduction 2015-2030 [Sendai Framework] calls for governments and relevant stakeholders to ‘advocate for resilient communities and an inclusive and all-of-society disaster risk management’ (UNDRR 2015, p.23). This includes the meaningful engagement of people who are marginalised from resilience building. The Sendai Framework makes a specific argument for engaging children and young people, declaring they are agents of change who should be given the space to contribute to disaster risk reduction. The aim of this paper is to consider how the Sendai Framework has influenced the inclusion of young people in disaster resilience and to introduce emerging evidence of how young people are joining the dots to reimagine community resilience.
EDUKASI PERMAINAN EDUKATIF UNTUK MENGEMBANGKAN KEMAMPUAN MOTORIK ANAK DALAM MENGENAL BILANGAN MATEMATIKA
Authors: Simamora Minta Ito Simamora , Maharani Israq , Harahap Yenni Novita , Rizqi Nur Rahmi , Nasution Diana Jalila
Published: October 2023

Masih kurangnya kreatifitas guru dalam menggunakan alat peraga yang menunjang perkembangan motorik siswa khususnya dalam mempelajari mengenal bilangan matematika sehingga dapat menimbulkan rasa kebosanan pada siswa.Tujuan dari pelaksanan pengabdian masyarakat yaitu cara menggunakan alat permainan edukatif (APE) dalam pembelajaran matematika dan melihat kemampuan motorik siswa dalam menggunakan alat permainan tradisional. Metode Pelaksanaan dengan presentasi dan simulasi yang dilakukan oleh dosen dan mahasiswa Program Studi Matematika FKIP Universitas Al Washliyah Medan. Alat permainan edukatif yang sengaja dirancang khususnya untuk menunjang terselenggaranya pembelajaran anak secara efektif dan menyenangkan, serta sebagai sarana yang dapat merangsang aktivitas anak untuk mempelajari sesuatu tanpa anak menyadarinya dan yang dirancang secara multiguna sehingga anak dapat melatih berbagai motorik halus, mengenal konsep warna, bentuk dan ukuran.
Improved Thermal and Mechanical Properties of Kenaf Fiber/ABS Polymer Composites via Resin Coating Treatment
Authors: Mfon Owen Macaulay , Okechukwu Achukwu Emmanuel , Zafir Romli Ahmad , Hanif Ramlee Muhammad , Abdullah Abdul Halim , Shuib Solehuddin , Md Akil Hazizan
Published: October 2023

In developing natural fiber composites (biocomposites), compatibility between natural cellulosic fibers and polymers has always created serious challenges, reducing performance. This study focused on applying a novel approach using epoxy resin as a coating medium to enhance the properties of the fibers and the interface between the hydrophobic polymer and the hydrophilic natural fiber. 10 wt% of uncoated kenaf fibers (KF) and coated kenaf (CKF) fibers were compounded with acrylonitrile butadiene styrene (ABS) thermoplastic polymer in a twin-screw extruder at an optimized temperature of 220°C under the same processing conditions. Fourier transform infrared spectroscopy (FTIR) and scanning electron microscopy (SEM) examined the coated and uncoated fibers' physicochemical compositions and surface properties. The developed composites' thermal, mechanical, and microstructural characteristics were also examined, and the results revealed that the CKF/ABS composites had better interfacial bonding and mechanical characteristics than the uncoated KF/ABS composite. Coating natural fibers with epoxy resin is a novel technique for improving interfaces and developing environmentally friendly composites from natural sources.
The Effect of Airline Relationship Immersion on Brand Attachment and Relationship Persistence Intention in Korea – Focused on the Frequent Flyer Programs
Authors:   Catholic Kwandong University, Korea, Jung Hee Kim , Seung Joon Jeon ,   Catholic Kwandong University, Korea, Kyong Eun Kim ,   Catholic Kwandong University, Korea
Published: October 2023

The core of marketing strategies in the service industry is to increase customer retention rates as much as possible by increasing customer loyalty. In particular, due to the own nature of the aviation industry which is sensitive to external factors of the rapidly changing world, one of the important strategic goals to occupy a firm competitive advantage is securing regular customers such as "Loyal Customer." The purpose of this study is to find out not only the price competitiveness of airlines but also the influence among relationship commitment, brand attachment, and relationship persistence intention in order to survive the fierce competition in the airline industry. Based on that, it is intended to develop strategies that can be used to maintain existing customers and attract new customers to find ways to be more competitive for each airline. The questionnaire consisted of four factors: Frequent flyer programs, relationship immersion, brand attachment, and relationship persistence intention and the survey subjects were passengers using airlines. Statistical processing of the collected data was analyzed using the SPSS v. 25.0 statistical package program. It was found that the relationship immersion according to the frequent flyer programs affected both the love dimension and the solidarity dimension factors of brand attachment. In addition, it was found that both emotional immersion and computational immersion, which are sub-factors of relationship immersion, had a significant effect on relationship persistence intention. The detailed factors of the frequent flyer programs to improve the relationship immersion of airlines were identified and the factors affecting the relationship persistence intention were identified. Also, it was confirmed that relationship immersion was an essential factor to increase brand attachment and relationship persistence intention of customers to the airlines. Through this, this study would contribute to play a big role in developing strategies that can be used to maintain existing customers and attract new customers, and presenting a framework for utilizing existing customer relationship marketing. Key Words: Relationship immersion, relationship commitment, Brand attachment, relationship persistence intention, frequent flyer programs, emotional immersion, computational immersion
Research on the Revitalization of the Defensive Fortress of the Great Wall Based on the Adversarial Interpretive-Structure Model
Authors:   Dalian University of Technology, China, Jingyi Zhan , Ming Li ,   Dalian University of Technology, China
Published: October 2023

This article aims to formulate a revitalization strategy for the affiliated fortress of the Ming Great Wall. The Adversarial Interpretive-Structure Model (AISM) extracts the opposite hierarchical rules and obtains a pair of simplified hierarchical topology graphs. The directed line segments in the adversarial hierarchical topology graph represent the interrelationships between the elements, which are presented in a topological hierarchy and can easily compare the advantages and disadvantages of the revitalization factors, which provides a basis for subsequent revitalization strategy formulation. The adversarial hierarchical topology graph provides a new method for conserving and reusing architectural heritage. Key Words: adversarial hierarchical topology graph, fortress, architectural heritage, conservation and reuse
Tuzla Bölgesindeki (Çanakkale, BigaYarımadası) Jeotermal Enerji Santrallerindeki Tehlike ve Risklerin 5x5 L Tipi Matris ve Fine-Kinney Risk Metotları ile Karşılaştırılması
Authors: KIRAY Didem
Published: October 2023

Yenilenebilir enerji kaynaklarından biri olan jeotermal enerji, son zamanlarda güvenli enerji talebinin karşılanmasında önemlidir. Enerji üretimi için jeotermal enerji santrallerinin kurulmasında yerel jeolojik yapının detaylı olarak incelenmesi ve değerlendirilmesi ile beraber santrallerin işletilmesinde çalışanların sağlığı ve güvenliği de etkin bir rol oynamaktadır. Bu çalışmada Çanakkale ili, Biga Yarımadası’nda yer alan Tuzla bölgesindeki jeotermal enerji santrallerinin bulunduğu ve kurulacağı alanları njeolojik yapısıve üretim kapasiteleri göz önünde bulundurularak 24 adet faaliyet alanından 60 adet tehlike ve riskler ile alınması gereken tedbirler belirlenmiştir. Belirlenen 24 adet risk 5x5 L tipi Matris ve Fine-Kinney Risk Metodolojileri kullanılarak karşılaştırılmıştır.23 tanesi yüksek risk, 1 tanesi de orta risk 5x5 L tipi Matris metodu ile 13 tane çok yüksek risk, 7 adet yüksek risk, 4 tane de önemli risk grubunda olduğu Fine-Kinney metodu ile ortaya konulmuştur. Jeotermal enerji santrallerinde Fine-Kinney metodunun daha ayrıntılı bir çalışmayı gerektirdiği ve daha güvenli sonuçlar verdiği belirlenmiştir.
Classification of Pneumonia and Covid-19 using Convolutional Neural Network
Authors: Mishra A. K. , Ghimire Aanchal , Joshi Mamata , Khatiwada Srijana , Joshi Naw Raj , Jha P. B. Jha , Aithal P. S.
Published: October 2023

Purpose: The early and exact classification and identification is necessary for proper treatment which needs excessive time and effort of professionals. This examination is meant to foster a task to recognize Pneumonia and Coronavirus utilizing the idea of the Convolutional Neural Network (CNN) for picture grouping and is centered on building the profound learning model that aids in the characterization utilizing chest X-beam pictures in one of the quick and financially savvy ways.
Design/Methodology/Approach: This study uses a wide dataset comprising of chest X-beam pictures accumulated from the Mendeley dataset. Include extraction strategies like picture pre-handling and data augmentation are applied to improve the arrangement execution. The framework utilizes the ResNet-18, which is a sort of CNN model for order. The examination includes assessing the exactness, accuracy, review, F1 score, and area under the receiver working trademark bend (AUC-ROC) for every classification model.
Findings/Result: The dataset is separated into preparing and testing subsets to ensure unbiased performance evaluation. For the development and deployment of an accurate and reliable system, factors like data quality, model interpretability, and ethical considerations are considered. We successfully used the pre-trained ResNet-18 CNN model with chest X-ray image data that helped to build a robust classification system with a learning rate of 0.0001 and epoch size 10 having approx. 98.12% train accuracy and 97.70% test accuracy.
Since the start of the project, we researched several methodologies to build the system. The other models (e.g., ResNet-50) were too big algorithms for our problem which created a problem of overfitting. Hence performance was not very accurate. So, we planned to go with the ResNet-18 model. As per our plan, we developed a system that operates as expected.
Originality/Value: It helps medical professionals in diagnosing and managing these diseases.
Paper Type: Research paper
Matthew
Authors: Brown Jeannine K. , Roberts Kyle
Published: October 2023

In this latest addition to the Two Horizons New Testament Commentary series, biblical scholar Jeannine Brown and theologian Kyle Roberts together illuminate the Gospel of Matthew for pastors, scholars, and serious students of Scripture.

Including an original translation of the text along with section-by-section commentary, this volume features chapters on “thinking theologically with Matthew” about such themes as kingdom, Christology, the Holy Spirit, and discipleship. Brown and Roberts also offer constructive theological engagement with a number of contemporary viewpoints, including feminist, global, political, and ethical (post-Holocaust) perspectives. At once interdisciplinary and insightful, their commentary will appeal to a wide readership.
Modulare HAZOP für flexible Anlagen der Prozessindustrie
Authors: Klose Anselm
Published: October 2023

Die vorliegende Arbeit stelle eine neue Methode für die Sicherheitsanalyse von flexiblen, modularen Prozessanlagen vor. Sie richtet sich damit an Ingenieur:innen und Wissenschaftler:innen aus der Prozessindustrie. Die vorgestellte Methode nutzt eine Schnittstellenbeschreibung für einzelne HAZOP Analysen und macht sie damit vernetzbar miteinander. Über diese Vernetzung werden Wechselwirkungen zwischen verschiedenen HAZOPs ersichtlich und bewertbar. Für eine Erhöhung der Flexibilität wird die HAZOP in Equipment-spezifische und Prozess-spezifische Analysen unterschieden. Durch diese Unterteilung und die damit verbundene Kombination der einzelnen Teil-Analysen können modulare Systeme auch in der Sicherheitsanalyse flexibel abgebildet werden und es lässt sich eine Beurteilung der Sicherheit dieser Systeme treffen. Inhaltsverzeichnis Abkürzungsverzeichnis VIII Kurzfassung X Abstract XI 1. Einleitung 1 1.1. Motivation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.1.1. Zielstellung und Lösungsansatz . . . . . . . . . . . . . . . . . . . . . 2 1.1.2. Thesen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1.2. Struktur der Arbei...
Las operaciones en moneda extranjera. Las sombras de la regulación contable española
Authors: Cea García José Luis
Published: October 2023

Accésit Premio Estudios Financieros 1997
El presente trabajo mantiene la tesis de que el tratamiento actual de las diferencias de cambio en moneda extranjera de la regulación contable española -no sólo en verdad- resulta dictado en demasía por el principio de prudencia y en detrimento del que resultaría coherente con la lógica económico-financiera de los hechos subyacentes.
La argumentación de esta tesis se basa en una exposición razonada de lo que llamamos la solución racional del problema, que se continúa con una revisión pormenorizada de diferentes reglas contables específicas sobre el particular por parte de la regulación contable española. La confrontación de ambas posturas, permite extraer una serie de discrepancias a subsanar, en aras de un fortalecimiento del objetivo informativo de la Imagen Fiel en su vertiente rigurosamente económico-financiera.
En tal sentido, el trabajo concluye con la formulación de una propuesta de normas contables para el tratamiento de las diferencias de cambio, congruentes o propias de la solución racional defendida en él, las cuales deberían sustituir a buena parte de las normas contables vigentes sobre la materia.
Contabilidad y generación de beneficios: análisis del Sistema Bancario Español, 1987-1994
Authors: Grifell-Tatjé E. , Torrent Canaleta Margarita
Published: October 2023

En este artículo se estudian las variaciones en los beneficios operativos de las cajas de ahorros y bancos españoles en el período 1987-1994. Las variaciones observadas en el nivel de los beneficios operativos son explicadas, siguiendo el trabajo de GENESCÀ y GRIFELL (1992), a través de tres efectos: precios, productividad total de los factores y actividad. Después de la entrada de España en la Unión Europea la liberación del sector financiero español se aceleró desapareciendo muchas de las leyes que limitaban la competencia entre las distintas entidades financieras. Es por este motivo que tiene interés estudiar cómo este proceso liberalizador ha afectado a la forma de generar los beneficios de las entidades financieras españolas.
Sustaining International Institutional Linkages
Authors: STAUB Donald
Published: October 2023

The international institutional linkage is one component of the internationalized campus. The success or failure of a linkage, however, may reverberate through all internationalization efforts across the campus. Therefore, it is essential that educational leaders on campus who are involved in international initiatives, such as international programs officers, university administrators, and faculty, not only possess knowledge of the factors that lead to successful linkages, but the tools necessary to navigate the complex interplay of those factors throughout the institution. There are certainly many questions underlying the issue of success and sustainability, including: What is the definition of a successful linkage? What factors play a role in the success of a linkage? What are tools that international education practitioners can utilize to increase chances of success in regards to linkages? This study explores these issues in a qualitative study of three specific cases of linkages at one university. The resulting in-case, and cross-case analyses explore the notion that three separate environments can be nurtured at institutions of higher education through distributed leadership in order for international institutional linkages to take root, develop, and ultimately to be sustained. The study concludes that are a number of contributors to the success of a linkage, and that in order to achieve sustainability of a linkage, the institution should endeavor to strike a healthy balance between independence and support, or rather, between a loosely coupled and a tightly coupled structure.
Balören Köyü Yöresi Alevi Topluluğunun Lokma Anlayışı ve Uygulamaları
Authors: TAPAN Aysel
Published: October 2023

Kimliğin bir ifadesi olarak toplumsal bağları güçlendiren yemek kültürü, taşıdığı mitsel ve sembolik anlamlarla bir grubun gelenek ve göreneklerini, tarihini ve inanç sistemini yansıtabilmektedir. Bu çalışmada, Alevi topluluğunda yemek erkânının, mitler ve semboller bağlamında gündelik hayat pratiği ve inanç sistemi ile ilişkisini araştırmak amaçlanmaktadır. Çalışmada, yemek kültürü ve kimlik arasındaki ilişkiyi inceleyebilmek amacıyla öncelikle yemek kültüründe ritüel, mit ve sembollerin işlevleri ele alınmıştır. İkinci bölümde ise söz konusu bu erkân, mit ve semboller ile ortak atalar, soy ve köken arasındaki ilişki değerlendirilmiştir. Son olarak, Alevi geleneğinin yemek erkânında bölgeler arası farklılıkları analiz edebilmek amacıyla literatürdeki çalışmalara yer verilmiştir. Çalışmada, Kocaeli Balören Köyü’nde ikamet eden ya da kendisini Alevi kimliğiyle tanımlayan 18 kişi ile yüz yüze görüşmeler yapılmıştır. Ayrıca, 1 Nisan 2023 tarihinde yapılan Bağlantı Cemi ve 14 Mayıs 2023 tarihinde gerçekleştirilen Gönül Birliği lokması, katılımcı gözlemci olarak incelenmiştir. Araştırma sonuçları, Kocaeli Balören Köyü yöresi Alevilerinin cemlerde, geçiş ve özel gün sofralarında lokma geleneğini sürdürdüğünü göstermiştir. Muharrem, Hızır ve Kasım oruçlarında ve musâhiblik, düşkünlük, görgü, dardan indirme ve bağlantı cemlerindeki erkânlarda kurban edilerek yapılan yemekler (lokmalar) ve bulgur/pirinç pilavı, gözleme, lokum, börek, yufka, poğaça, kıvırma tatlısı, aşure, tulumba tatlısı ve un helvası yapıldığı tespit edilmiştir. Musâhiblik ceminde, musâhibler tarafından yenilen süt, elma, bal ve üzüm yiyeceklerinin kutsal sayıldığı ortaya çıkmıştır. Ayrıca, cemlerde yapılan yemek erkânları aracılığıyla grup kimliğine yönelik sadakatin tesis edildiği ve Balören Köyü’nde ikâmet eden Alevi topluluğuna mensup bireylerin kolektif yükümlülük ve fedakârlık pratiklerinin güçlendirildiği belirlenmiştir.
“Aktif Öğretim Yöntemleri” Kaynağı Olarak Filmler
Authors: ÇAM Şefika Sümeyye , AYKAN Ahmet
Published: October 2023

Filmler bir olayı gerçek yaşamdaymış gibi sunduğu ve izleyicilerin kendilerini olay kahramanı yerine koyarak düşünmelerini sağladığı için öğretmen eğitiminde kullanılabilen en etkili öğretim materyallerinden biridir. Bu nedenle bu araştırmada öğretmen ve öğretmen adaylarına sunmak üzere bir kaynak oluşturmak hedefiyle, MEB’in belirlediği eğitsel içerikli filmlerde geçen aktif öğretim yöntemlerinin uygulandığı film kesitlerini ortaya çıkarmak amaçlanmıştır. Bu amaçla MEB’in belirlediği 42 film nitel araştırma yöntemlerinden doküman analizi yöntemi ile incelenmiştir. Verilerin toplanmasında araştırmacılar tarafından geliştirilen film gözlem formu kullanılmıştır. Araştırma verileri nitel veri analizi yöntemlerinden betimsel analiz tekniği ile çözümlenmiştir. Analiz sonuçlarına göre on adet aktif öğretim yöntemi ve bu yöntemlerin örneklendirildiği 173 film sahnesi belirlenmiştir. Her yöntem için kaç sahnenin tespit edildiği ve bu sahnelerin hangi filme ait olduğu, hangi dakikalar arasında yer aldığı tespit edilerek bir zihin haritası oluşturulmuştur. Filmlerde en çok rastlanan aktif öğretim yöntemi “Gösterip yatırma” en az rastlanan ise “Beyin fırtınası”dır. Araştırmanın sonunda belirlenen sahnelerin öğretim ilke ve yöntemleri dersinde kullanılmasına yönelik öneriler sunulmuştur.
Metin İnşasında Sözcüksel Bağlaşıklık ve Metin Kurucu Sözcüklerin Sözlüğü: “Nar Ağacı” Örneği
Authors: UZUN Muzaffer
Published: October 2023

Metin; bir konu etrafında bir araya gelmiş, dil bilgisel ve anlamsal ilişkilerle birbirlerini tamamlayan unsurlardan mürekkep bir yapı, dilsel iletişimin temel birimidir. Okurun metni bildirişimsel bir bütün olarak algılaması metni inşa eden unsurların doğru ilgilerle birbirlerine bağlanmasına, birbirlerini tamamlayan iki metinsellik ölçütüne bağlıdır. Bu ölçütlerden biri metnin bir bütün olarak ortaya konmasında gerekli metin içi dil bilgisel ve anlamsal ilişkiler ağının adı bağlaşıklık, diğeri de anlam ve mantık bütünlüğünü tesis eden soyut yapı, tutarlılıktır. Metinde konunun gelişimi, metnin mesajının okura eksiksiz ulaştırılmasında belirleyici olan bağlaşıklık (küçük yapı); dil bilgisel bağlaşıklık ve sözcüksel bağlaşıklık olmak üzere iki alt başlıkta incelenir. Gönderim, eksilti, değiştirim, bağlaçlar, benzerlik/koşutluk, zaman uyumu ve görünüş dil bilgisel bağlaşıklığı; tekrarlar ve aynı çağrışım alanından kelimelerin kullanılması da sözcüksel bağlaşıklığı oluşturur. Sözcüksel bağlaşıklık; metinde bütünlüğü ve sürekliliği sağlayan, cümle, paragraf dizileri arasındaki anlam bağını kuran, bir ilgi ile bir araya gelmiş sözcük kümesi; metni saran, anlamca birbirleriyle ilişkili kelime ağının adıdır. Sözcüksel bağlaşıklık unsurlarının tespiti ve neticesinde ortaya çıkan kelime kadrosu, yazarın söyleminin belirlenmesinde okuyucuya ışık tutar. Bu çalışmada sözcüksel bağlaşıklık unsurlarının metnin mesajının inşasındaki rolünü, yazarın söyleminin belirlenmesindeki etkisini Nazan Bekiroğlu’nun Nar Ağacı romanından hareketle ortaya koymak amaçlanmıştır. Bu doğrultuda eserin tamamını kapsayan, metnin mesajının oluşmasında belirleyici sözcüksel bağlaşıklık unsurları ile metin kurucu sözcüklerin sözlüğüne ulaşılmış, kelimelerin metinde kazandığı yeni anlamlar tespit edilerek kullandığı kelimelerden hareketle yazarın bilgi ve tecrübeleri, dünyayı ve geleceği nasıl yorumladığı bilgisi, yaşantı ve zihin dünyasına dair değerlendirmelerin yapılabileceği öngörülmüştür.
Reactive organic carbon air emissions from mobile sources in the United States
Authors: Murphy Benjamin N. , Sonntag Darrell , Seltzer Karl M. , Pye Havala O. T. , Allen Christine , Murray Evan , Toro Claudia , Gentner Drew R. , Huang Cheng , Jathar Shantanu , Li Li , May Andrew A. , Robinson Allen L.
Published: October 2023

Abstract. Mobile sources are responsible for a substantial controllable portion of the reactive organic carbon (ROC) emitted to the atmosphere, especially in urban environments of the United States. We update existing methods for calculating mobile source organic particle and vapor emissions in the United States with over a decade of laboratory data that parameterize the volatility and organic aerosol (OA) potential of emissions from on-road vehicles, nonroad engines, aircraft, marine vessels, and locomotives. We find that existing emission factor information from Teflon filters combined with quartz filters collapses into simple relationships and can be used to reconstruct the complete volatility distribution of ROC emissions. This new approach consists of source-specific filter artifact corrections and state-of-the-science speciation including explicit intermediate-volatility organic compounds (IVOCs), yielding the first bottom-up volatility-resolved inventory of US mobile source emissions. Using the Community Multiscale Air Quality model, we estimate mobile sources account for 20 %–25 % of the IVOC concentrations and 4.4 %–21.4 % of ambient OA. The updated emissions and air quality model reduce biases in predicting fine-particle organic carbon in winter, spring, and autumn throughout the United States (4.3 %–11.3 % reduction in normalized bias). We identify key uncertain parameters that align with current state-of-the-art research measurement challenges.
Intra-event evolution of elemental and ionic concentrations in wet deposition in an urban environment
Authors: Audoux Thomas , Laurent Benoit , Desboeufs Karine , Noyalet Gael , Maisonneuve Franck , Lauret Olivier , Chevaillier Servanne
Published: October 2023

Abstract. A measurement campaign was conducted in the Paris region, focusing on the evolution of chemical composition of wet deposition during rainfall events from sequential sampling. A total of eight rain events were documented and characterized by varying meteorological conditions, atmospheric dynamics, and aerosol particle concentrations representative of urban conditions and influenced by long-range mineral dust transport. The intra-event evolution of the chemical composition of wet deposition revealed the predominant role of meteorological parameters and local sources in the observed mass concentration variability. From selected case studies, the washout ratios (WRs) and scavenging coefficients were quantified by conducting simultaneous measurements of aerosol particle composition and wet deposition. The results highlighted a variability of the WR and scavenging coefficients depending on the rainfall rate and on the chemical species. Scavenging coefficients estimated from WR ranged from 5.4×10-8 to 1.1×10-5 s−1 for chemical elements, and they are within the range of values reported in the literature for 0.2–2 µm particle diameters. Our results pointed out that the scavenging coefficient increases with rainfall rate according to a power law, as previously shown in the literature, indicating a stronger removal of particles from the atmosphere with greater precipitation intensity. Quantitative analysis of the data allowed us to estimate the relative contributions of in-cloud scavenging (ICS) for selected rain events. The ICS relative contributions ranged on average from 23 % to 62 % depending on the rain events, and they varied according to the chemical species within the same rain event. This highlights the variability and complexity of the wet deposition process and the influence of specific factors on the contribution of ICS, such as aerosol particle size and hygroscopicity. Overall, this study highlights the variability of wet deposition and its chemical composition and the need to consider the specificities of each event to fully understand the underlying mechanisms.
A rapid semi-quantitative screening method to assess chemicals present in heated e-liquids and e-cigarette aerosols
Authors: Anderson Natalie , Pringle Paul , Mead-Hunter Ryan , Mullins Benjamin , Larcombe Alexander , Allard Sebastien
Published: October 2023

Abstract. ​​​​​​​Electronic cigarettes (e-cigarettes) lack regulatory status as therapeutic products in all jurisdictions worldwide. They are potentially unsafe consumer products, with significant evidence they pose a risk to human health. Therefore, developing rapid, economical test methods to assess the chemical composition of e-liquids in heated and unheated forms and the aerosols produced by e-cigarettes is crucial. Four different e-liquids were heated using two different methods: (1) “typical” vaping using an e-cigarette device, by cycling “on” for 3 s every minute for 2 h (e-liquid obtained from remainder in the tank and aerosol collected in an impinger), and (2) “accelerated” heating, using an e-cigarette coil submerged in e-liquid and heating in short 20 s bursts on then 20 s off for 2 min only (liquid traps aerosol produced). All e-liquids were then analysed to test for the presence and quantity of 13 chemicals by gas chromatography–mass spectrometry and compared to an unheated sample. E-liquids heated with the accelerated method showed a comparable trend to the typical heating method, i.e. increase or decrease in chemical compound quantity, for more than two-thirds of the detected compounds analysed over all e-liquids. Six chemicals were detected as aerosol from the impinger fluid with the typical heating method at negligible levels. We propose that this accelerated version of the typical vaping method could form the basis of a standardized screening tool to test heated e-liquids (and e-cigarette aerosols) for harmful or banned substances. This will ensure that only approved products reach the consumer and reduce potential e-cigarette harm.
A quality-assured dataset of nine radiation components observed at the Shangdianzi regional GAW station in China (2013−2022)
Authors: Quan Weijun , Wang Zhenfa , Qiao Lin , Zheng Xiangdong , Jin Junli , Li Yinruo , Yin Xiaomei , Ma Zhiqiang , Wild Martin
Published: October 2023

Abstract. A New Baseline Surface Radiation (NBSR) system was established at the Shangdianzi (SDZ) regional Global Atmosphere Watch (GAW) station in 2013 to observe nine broadband radiation components, i.e., the global-, direct-, diffuse-, and upwelling-shortwave irradiance (GSWI, DSWI, DifSWI, and UpSWI) as well as the photosynthetically active radiation (PAR), ultraviolet irradiance (UVAI; UVBI), down- and up-welling long-wave irradiance (DnLWI; UpLWI). To test the 1-min raw radiometric data, a Hybrid Algorithm for Radiation Data Quality Control (HARDQC) is presented in this study based on well-established methods together with the solar irradiance dataset and the spectral features of the instrument bands. Subsequently, an NBSR dataset, which consists of multi-time scale (i.e. 1-min, hourly, daily, monthly, monthly average hourly, and monthly average daily) radiation datasets over 2013–2022, is established and evaluated. Results show that more than 98.7 % of all radiation components passed the physical possibility test. The percentages passed the extremely rare test are greater than 98.6 % for all radiation components except for the DnLWI (97.1 %). The percentages passed the comparison test are greater than 83.3 % (GSWI), 78.3 % (DSWI), 81.7 % (DifSWI), 93.1 % (UpSWI), 88.9 % (PARI), 95.6 % (UVAI), 96.3 % (UVBI), 99.8 % (DnLWI), and 99.7 % (UpLWI), respectively. Due to data logger faults, removal of the instruments for calibration, and lightning strokes, some apparent data gaps in the upwelling radiation components (January 2015–August 2017) and all radiation components (December 2018; July to September 2021) were detected. Despite the existence of a few imperfections in the NBSR dataset, it is still reliable to apply in many fields such as the validation of satellite products and numerical models, investigation of relationships between radiation and atmospheric composition, and the detection of changes in the surface fluxes.
Laboratory data linking the reconfiguration of and drag on individual plants to the velocity structure and wave dissipation over a meadow of salt marshes under waves with and without current
Authors: Zhang Xiaoxia , Nepf Heidi
Published: October 2023

Abstract. Salt marshes provide valuable ecosystem services, which are influenced by their interaction with current and waves. On the one hand, current and waves exert hydrodynamic force on salt marsh plants, which shapes the distribution of species within the marsh. On the other hand, the resistance produced by the plants can shape the flow structure, turbulent intensity, and the wave dissipation over the canopy. Because marsh plants are flexible structures, their reconfiguration modifies the drag felt by the plants and the flow. While several previous studies have considered the flexibility of the stem, few studies have considered the leaf component, which has been shown to contribute the majority of plant resistance. This paper reports a unique dataset that includes laboratory measurements of both the force on an individual plant and the flow structure and wave energy dissipation over a meadow of plants. In the individual plant experiment, the motion of the plant and plant drag, free surface displacement and velocity profile were measured. The individual plant experiments considered both a live marsh plant (Spartina alterniflora) and a mimic consisting of ten leaves attached to a central stem. For the meadow experiment, velocity profiles were measured both upstream and within the meadow, and free surface displacement was measured along the model marsh plant meadow with high spatial and temporal resolution. These experiments used five water depths (covering both submerged and emergent conditions), three wave periods (from long wave to short waves), seven wave heights (from linear to nonlinear waves), six current conditions (including pure current, pure wave, and combined current and waves). In summary, there are 102 individual plant tests and 58 meadow tests. The drag, free surface displacement, and velocity are reported in SMCW.mat file including the raw data, the phase average, and statistic values. The link to the plant motion videos is also provided. This dataset provides high quality measurements that can be used to develop and validate models of plant motion, hydrodynamic drag on individual plants, vegetation-generated turbulence, the evolution of flow structure through a meadow, and the transformation and dissipation of waves over natural salt marshes. The dataset is available from figshare with detailed instructions for reuse (https://doi.org/10.6084/m9.figshare.24117144; Zhang and Nepf, 2023a).