bluuebunny/crossref_metadata_2025 huggingface dataset:
A Narrative Inquiry on the Experiences of the Middle School Students’ Picture Book Havruta Activities on Metaverse ｢ZEP｣
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Nam Seon-Hwa , Lee Yoon-Joo
Published: April 2024

Objectives The purpose of this study is to narratively explore middle school students' experiences and the meaning of their experiences through a havruta activity utilizing picture books within Metaverse Zeb.
Methods This study used narrative inquiry to capture the healthy changes in participants' lives through the experience of Havruta activities in the Metaverse and to understand the context of each participant's life more holistically. Two secondary school students participated in 12 sessions of activities and in-depth individual interviews. 12 picture books, one for each session, were selected and categorized into person, home, and school areas based on spatiality and relationships. The research activity was conducted on the Metaverse platform Zeb for 12 sessions of 60 minutes per session. The main activities were question-based habvruta and argument- based havruta, which were conducted in the pair activity space.
Results This study was more than just fun, it was a process of growth through psychological healing and problem solving. First, the participants improved their sense of psychological safety through accidental play and self-disclosure. Second, they recovered their “healing power” through support from their partner activities and family support. Third, they sought “problem-solving solutions” through understanding and acceptance of others and self-understanding and acceptance. Fourth, Study participants experienced a “self-growth process” in which I regained the power of healing, worked to solve problems, and searched for a changed future self.
Conclusions By identifying the counseling value of havruta activities utilizing picture books in the Metaverse, this study will help lay the groundwork for the development of a virtual counseling program to support the development of young people who do not have access to face-to-face counseling.
Analysis of the results of university students' literary writing for self-growth
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, JUNG EUN JU
Published: April 2024

Objectives The purpose of this study is to examine what students at G and K universities recognize and make meaning of after appreciating literary works, and to show the performance results.
Methods For this purpose, this study used students' writing assignments conducted at two universities as analysis data. As a method of statistically analyzing text data, KH-coder 3 (Folder), a corpus research method, was used to conduct K University assignments such as ‘extracted word correspondence analysis, extracted word multidimensional scaling method, hierarchical cluster analysis, network analysis, and self-organizing instruction method.’ was used to present statistical results intuitively, focusing on typical cases by type. As for the analysis method of G University's project, we presented the results of the task analysis through three methods: ‘correspondence analysis, network analysis, and hierarchical cluster analysis’, and presented some conclusions focusing on typical cases by type.
Results First, through texts, students at K University remember their somewhat turbulent times and learn about where their foundation came from, how they lived in relationships with their family and friends. It showed that they had come. It had the effect of soothing the wounded heart of the present through the experience of writing down past memories and memories. Second, as a result of student responses at G University, there was a tendency to interpret the story as a story about an immature boy, Namu, experiencing loss, accepting the loss and growing, and also interpreting loss as the basis for growth. Additionally, students responded that they understood the two characters as complementary and aimed for a relationship of growth. Third, while watching the character's growth process, students projected their inner self and showed a journey to self-understanding. And, he said that he applied the characters' motifs of innocence, love, and memories to his own life and felt comfort. In addition, positive writing responses were shown regarding the importance of nature and life.
Conclusions In this study, we applied literary writing teaching and learning activities that can promote self-growth and found the results to be meaningful in literary education.
Analysis of Educational Needs of Early Childhood Pre-service Teachers on Digital Competency: Focus on Borich Need Assessment and the Locus for Focus Model
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Han Jiwon , Kwak Eunbok
Published: April 2024

Objectives The purpose of this study was to investigate early childhood pre-service teachers’ educational needs for digital competency.
Methods We developed questions for digital competency survey according to the purpose of this study. Educational needs were analyzed based on paired-sample test, Borich need assessment, and the Locus for Focus Model.
Results The results of this study can be summarized as follows. First, “Digital Thinking Ability” and “Digital Educational Environment Operation” were found to be important considered areas among digital competency of early childhood pre-service teachers. Second, as a result of analyzing the top and second priority for each area, “Digital Citizenship”, “Digital Data Utilization”, “Digital Educational Environment Operation” and “Digital Utilization Communication” was the top priority with needs.
Conclusions This study provides basic data for the digital competency support plan for early childhood pre-service teachers and educational direction in the teacher training process.
Application of ARCS Learning Motivation Model in Project-based Music Class
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Han Song-I
Published: April 2024

Objectives The purpose of this study is to propose a method of applying the Keller’s ARCS learning motivation model on a project-based learning format for music class.
Methods To this end, project-based learning and learning motivation models were studies through literature research, and music activities that can be part of a liberal arts music class were looked at for adaptability into such models in order to propose a teaching method that improves motivation through learners' active participation and engagement.
Results To improve learner participation and motivation, Larmer, Mergendoller, and Boss's four main stages of project-based learning (project initiation, ideation and exploration, development, evaluation and revision, and presentation and defense of work) were cross linked with Keller’s ARCS learning motivation model’s main and sub-categories of Attention (perceptual arousal, inquiry arousal, variability), Relevance (goal orientation, motive matching, familiarity), Confidence (learning requirements, success opportunities, personal control), and Satisfaction (natural consequences, positive consequences, equity) and an example of this application to Schubert's piano quintet chamber music was presented.
Conclusions This connective application method can be helpful as another supplementary method for learners who lack motivation to learn, and can be used as basic material for music teaching methods that promote learners' continued interest and participation.
Avaliação por rubricas no ensino superior: um levantamento bibliográfico
Authors: Augusto Thiago De Assis , Zanotto Maria Angélica Do Carmo
Published: April 2024

A revisão da literatura realizada, com foco em educação superior, mostra as diferentes utilidades da rubrica em processos avaliativos, especialmente quando estes estão inseridos em currículos voltados ao desenvolvimento de competências e habilidades cognitivas complexas. O estudo inclui discussões sobre boas práticas de criação e aplicação dessa ferramenta, e percepções de diversos autores ao utilizá-la. Os diferentes relatos sobre o assunto sugerem que a rubrica tem valor para professores, estudantes e instituições de ensino por várias razões, tal como favorecer uma avaliação honesta, prática e confiável, que gera informações relevantes sobre a evolução do aprendizado. O artigo não apresenta a rubrica como a solução definitiva para um método de ensino adequado, mas indica que este pode ser um recurso importante para educadores refletirem sobre os objetivos de ensino e sobre as ações para alcançá-los.
The risks of transforming the drug trade using cryptocurrencies
Authors:   Финансовый университет при Правительстве Российской Федерации, Москва, Россия, Анна Дмитриевна Грачева , Игорь Александрович Лебедев ,   Финансовый университет при Правительстве Российской Федерации, Москва, Россия, Надежда Валерьевна Капустина ,   Финансовый университет при Правительстве Российской Федерации, Москва, Россия
Published: April 2024

The article deals with the problem of using cryptocurrencies to legalize income received from the sale of narcotic substances. Due to the active development of digital technologies, the availability and ease of use of cryptocurrencies, cases of using crypto markets for drug trafficking have become more frequent. In this regard, the authors assessed the scale of the problem and the volume of proceeds from drug trafficking using cryptocurrencies, and also considered the main territories characterized by the implementation of such activities. In conclusion, measures were proposed to minimize the risks of using cryptocurrencies to legalize income from drug trafficking.
Non-fungible tokens (NFT): the technology, the ecosystem and the asset market
Authors:   Ростовский государственный экономический университет (РИНХ), Ростов-на-Дону, Россия, Юлия Сергеевна Евлахова
Published: April 2024

The article considers non- fungible tokens as one of the types of digital financial assets. The purpose of the article is to study the modern NFT ecosystem and analyze the parameters of the NFT market. The indicators published in the analytical reports of the NFTGO consulting company, as well as scientific publications, were used. The definitions of the term "non- fungible token" are summarized, the criterion for classifying NFT objects is formulated; the participants of the NFT market are considered, the distinctive features of this market are highlighted. Based on the results of a quantitative analysis of the indicators of market capitalization and trading volume, conclusions were drawn about the NFT market in 2022. The elements of the NFT ecosystem are characterized, among which the development of NFT finance is the most promising.
Tools of state support for the sustainable development of small and medium-sized enterprises of the Russian Federation
Authors:   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия, Сергей Сергеевич Змияк , Дарья Евгеньевна Иванова ,   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия, Вячеслав Евгеньевич Иванов ,   Волгодонский филиал Ростовского юридического института МВД РФ, Волгодонск, Россия, Валерий Владиславович Шукель ,   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия
Published: April 2024

. Sustainable development of small and medium-sized businesses is a concept based on a strategic approach to management, which is aimed at achieving balanced economic, social and environmental goals. The scientific concept pays special attention to the sustainability of business in the long term, minimizing the negative impact on the environment and ensuring long-term well-being for both the organization itself and society as a whole. The article focuses on the role of the state in managing the sustainable development of small and medium-sized businesses. Statistics on involvement in SMEs in the regions of the Russian Federation are presented, relevant measures to support entrepreneurship within the framework of the national project "Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative" in the tourism, agricultural and import sectors are highlighted.
Methodological foundations of the functioning of the institutional environment of mortgage housing lending
Authors:   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия, Светлана Алексеевна Литвинова
Published: April 2024

The article is devoted to the consideration of the issue of institutional mortgage housing lending. The structure of the institutional environment of housing mortgage lending, the functions of the institutional environment and the impact of digital technologies on the institutional environment of housing and communal services are considered. At the same time, institutions exist in close interrelationship and influence the development of the economy and society as a whole. The author gives an idea of the impact of technological trends on the institutional environment of housing mortgage lending and concludes that, in particular, the intensification of the use of digital tools in housing and communal services, the development of the ecosystem allows automating the processes of housing and communal services, contributes to their acceleration, increased transparency and accessibility, painlessness, this affects the effectiveness of the functioning of housing and communal services institutions and improves the quality of institutional the environment as a whole.
Theoretical understanding of HRM in the concept of innovation-oriented management of an educational organization
Authors:   Южный федеральный университет, Ростов-на-Дону, Россия, Юлия Викторовна Гаврилова
Published: April 2024

The article discusses theoretical-conceptual approaches to the development of personnel management measures in innovation-oriented educational organizations. The purpose of the study is to identify the most relevant theoretical-conceptual approaches to improving the efficiency of management of higher educational institutions at this stage of social development, taking into account the needs of employers and development strategies of the Russian Federation. The study's methodology relied on analytical, comparative, and deductive theoretical approaches, drawing from recent research by both domestic and international scholars focused on examining management practices within different educational institutions. It is analyzed that universities use not only innovative methods, but also strict directive approaches, which provide for the application of sanctions to senior management in case of low performance indicators, up to their replacement with new personnel. It is shown that in an increasingly competitive environment, the concept of building human resource management capacity in an educational organization is to find and retain talented employees in the workplace, as well as to select optimal approaches and methods of human resource management.
Problems of improving federalism and the system of public authority in the process of formation of new subjects of the Russian Federation
Authors:   Ростовский государственный университет путей сообщения, Ростов-на-Дону, Россия, Иван Федорович Денисенко
Published: April 2024

The article discusses the problems of improving federalism and the system of public authority in the process of formation of new subjects of the Russian Federation. In the context of the geopolitical realities that have developed in the world after the collapse of the USSR and the formation of a number of independent states on its territory, the authors analyze the processes associated with changes in the federal structure by reforming existing and accepting new subjects of the federation into Russia. It is noted that further improvement of federalism and the system of public authority in the context of the formation of new subjects of the Russian Federation requires an integrated approach that takes into account the multidimensional and dynamic processes taking place in modern Russian society and in international relations
Analysis of aspects of project management in modern conditions: risks and success criteria
Authors:   Финансовый университет при Правительстве Российской Федерации, Москва, Россия, Надежда Валерьевна Капустина
Published: April 2024

Within the framework of the presented research, the author pays attention to the disclosure of the essence of projects, as well as the analysis of the reasons for their inefficiency. As part of the study, the author revealed that only a few professionals and specialists in this field are enough to manage any project and use a systematic approach that is present in project management, and it was also determined that the main criterion for project success is a set of indicators by which the effectiveness of project management and implementation is assessed. The study identified the factors and conditions on which the success of the project depends. The main reasons for the risks of the project have been identified.
The peculiarities of modern management of phisical culture and sports development in Russia
Authors:   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия, Владимир Викторович Келарев , Галина Николаевна Лесникова ,   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия, Александр Валентинович Баженов ,   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия,   Вторая Санкт-Петербургская гимназия, Санкт-Петербург, Россия
Published: April 2024

In the context of certain restrictions for our country modern management of physical culture and sports makes it necessary for the government system to improve the existing forms and methods of management .Organizational and administrative methods are one of those to be refined. The specifics of such improvements implies forming the legal management structure and focusing on the existing types of management: public , autonomous and entertaining .And each type can be provided with sufficient national resources.
The "internal client" in the work of the "My Documents" centers
Authors:   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия, Алексей Викторович Баранов , Ольга Владимировна Котлярова ,   Владимирский филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Владимир, Россия, Илья Владимирович Янин ,   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия
Published: April 2024

The article presents a study devoted to identifying the degree of satisfaction of an internal client (employees of the My Documents offices in new regions). The degree of their satisfaction with their own professional activities, vision of professional prospects, interaction with managers and applicants of the MFC is analyzed. Based on the conducted survey and the analyzed results, a system of proposals has been formulated, the implementation of which, according to the authors, will increase the level of clientcentricity in working with an internal client, and therefore increase the effectiveness of interaction between MFC employees and citizens in need of state assistance.
A BARBÁRIE NEOLIBERAL E A ESCOLA: A FORMAÇÃO DE EMPREENDEDORES PARA UM MUNDO SEM DIREITOS E SEM EMPREGO
Authors: Fávero de Oliveira Tiago
Published: April 2024

O presente artigo desenvolve uma análise crítica acerca do tema da formação empreendedora que tem ganhado espaço nas discussões educacionais. O objetivo do estudo é refletir sobre a expansão do discurso empreendedor que chega à educação básica no intuito de formar trabalhadores precários e desqualificados, aptos para o descarte e o desemprego. Ancorado em autores que visam compreender o fenômeno a partir de suas contradições materiais, a pesquisa irá analisar categorias que se relacionam com o ideário neoliberal, a informalidade e a precarização que ajudam a compreender o discurso do empreendedorismo em sua totalidade. O trabalho conclui que o empreendedorismo é um novo ponto a ser considerado dentro da dinâmica da luta de classes, uma vez que aprofunda a alienação, intensifica o trabalho e oculta os mecanismos de exploração e desigualdade.
Palavra-chave: Empreendedorismo; Educação Empreendedora;  Sujeito Neoliberal; Precarização. Informalidade.
ENTREVISTA COM OS EDITORES DA TRABALHO NECESSÁRIO
Authors: Rodrigues Maria Cristina , Morais Sandra , Ventura Jaqueline
Published: April 2024

A revista Trabalho Necessário é resultado de muito –  e qualificado –  trabalho coletivo, como já demonstrado nas seções anteriores deste número comemorativo. Mas tem um grupo de pessoas cuja dedicação foi e tem sido fundamental para garantir efetivamente que, a cada número, a revista seja publicada com a qualidade e coerência teórico-metodológica dela esperadas. Falamos aqui das editoras e editores, com quem conversamos através de cinco perguntas comuns, que elas e eles, gentilmente, nos responderam por e-mail, entre os meses de junho e julho do corrente ano.
The effect of foreign direct investment inflows on non-performing loans
Authors: Salko Drini , Mamo Jonada , Mustaqe Emiljan
Published: April 2024

Foreign direct investments (FDIs) are an important part of a country’s economic development and banks play a crucial role in terms of facilitating the FDI inflows. However, given that these inflows enable banks to increase the portion of loans, this increases the exposure to credit risk leading to potential increased non-performing loans (NPLs) (Ozili et al., 2021). This study aims to investigate this relationship in the Albanian economy during the period 2008–2022. Considering the rapid growth of FDIs in Albania in recent years and the importance that the banking sector plays, the purpose of this paper is to assess the impact of FDI inflows on NPLs in Albania while controlling for other relevant NPL determinants. Using an ordinary least squares (OLS) regression model, we find a significant and positive relationship between FDIs and NPLs in Albania. The findings reveal that higher FDI inflows, which are channeled through the banking sector in the economy, provide increased credit growth and therefore a potential deterioration in credit standards leading to higher NPLs in the economy. In addition, we find a significant relationship between financial intermediation indicators and NPLs implying that financial intermediation also plays an important role in controlling the level of NPLs in the Albanian economy.
Clinical Characteristics, Risk Factor Analysis and Peripheral Blood Cell Changes for Early Warning of Multidrug-Resistant Bacteria (MDR) Infection in Elderly Patients
Authors: Nie Yalan , Zeng Yulan
Published: April 2024

To explore peripheral blood indicators that may serve as early
indicators for MDR infections in this demographic, with the goal of
providing reference suggestions for the clinical prevention of MDR
infections in elderly inpatients. (2) Methods: Clinical data of patients
were divided into the MDR-infected group (n=488) and the MDR-uninfected
group (n=233) according to the results of drug sensitivity experiments,
Risk factors for MDR infection and peripheral blood indicators related
to MDR infections were analyzed using univariate and multivariate
logistic regression in conjunction with the construction of a CHAID
decision tree model, considering statistical significance at
P-value<0.05. (3) Results: Univariate and multivariate
regression analyses revealed that prolonged hospitalization, use of
antibiotics pre-admission, duration on antibiotics, invasive procedures
or recent surgery, and coexisting lung disease were independent risk
factors for contracting MDR. Subsequent analysis comparing the
aforementioned influences with peripheral blood cells revealed
associations between the number of antibiotic treatment days and
increased PLR, NLR, neutrophils, decreased lymphocytes, and increased
eosinophils; pre-admission antibiotic use correlated with increased PLR,
NLR, neutrophils, and decreased lymphocytes; and invasive manipulation
or surgery correlated with increased PLR and NLR. (4) Conclusions:
Elevated NLR, PLR, neutrophils, lowered lymphocytes, and eosinophils may
serve as early indicators of MDR infections in elderly hospitalized
patients.
The evolution of the Hunga hydration in a moistening stratosphere
Authors: Millan Luis , Millán L , Read W G , Santee M L , Lambert A , Manney G L , Neu J L , Pitts M C , Werner F , Livesey N J , Schwartz M J
Published: April 2024

The 2022 Hunga eruption caused unprecedented stratospheric hydration. 
Aura Microwave Limb Sounder (MLS) measurements show that the
stratospheric water vapor mass remains essentially unchanged as of early
2024 and that the Hunga hydration occurred atop a robust (possibly
accelerating) moistening trend in the stratosphere. Enhanced by the
excess Hunga water vapor, dehydration via polar stratospheric cloud
(PSC) sedimentation in the 2023 Antarctic vortex exceeded climatological
values by ~50%. Simple projections, based solely on
Antarctic dehydration, illustrate that the timing of the return to
humidity levels that would have been expected absent the Hunga hydration
depends on the ongoing stratospheric water vapor trend. For strong
moistening, the influx of water entering the stratosphere could offset
the enhanced PSC dehydration, resulting in a new, more humid
‘equilibrium’ stratospheric state. With the Hunga hydration compounding
an underlying moistening trend, the stratosphere could remain
anomalously humid for an extended period.
Ethical Imperatives in the Era of AI Journalism: Navigating the Intersection of Technology and Responsibility
Authors:   1Doctoral Researcher, Department of Mass Communication, Crescent University, Abeokuta, Nigeria 2Professor, American International University West Africa, College of Management and Information Technology, Banjul, The Gambia, Somorin K , Ademola O.E.
Published: April 2024

The integration of artificial intelligence (AI) technology in journalism has brought about unprecedented advancements in efficiency, accuracy, and personalization, revolutionizing the industry. However, this intersection of AI and journalism also presents a myriad of ethical challenges, such as bias in algorithms, lack of transparency in decision-making processes, and concerns about accountability and societal consequences. This position paper delves into the ethical dimensions of AI in journalism, exploring the potential benefits, challenges, and implications for both the industry and society at large. Emphasizing the importance of ethical guidelines and principles, it advocates for the responsible development and deployment of AI in journalism, prioritizing transparency, fairness, and the protection of the public interest. Keywords: Artificial intelligence, journalism, ethics, bias, transparency, accountability, societal impact, guidelines, principles, responsible technology. Journal Reference Format: Somorin, K. & Ademola, O.E. (2024): Ethical Imperatives in the Era of AI Journalism: Navigating the Intersection of Technology and Responsibility. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 2, Pp 31-36. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N2P4
Capacity performance of uplink NOMA system with 2K+1 users over Fisher-Snedecor composite fading channels
Authors: Panajotovic Aleksandra , Anastasov Jelena , Sekulovic Nikola , Milovic Daniela , Milic Dejan
Published: April 2024

In this paper, we study an uplink power-domain non-orthogonal multiple access
(PD-NOMA) system, in which 2K+1 users are served. The user clustering
process based on High-High/High-Low algorithm precedes the utilization of
the data-rate based power allocation algorithm. Channels are characterized
by Fisher-Snedecor composite fading model interpreted as model with a high
level of generality. The influence of different fading/shadowing channel
conditions, number of users and their positions is portrayed through the
numerical results of data sum rate of the studied PD-NOMA system.
Recent aflatoxin levels in maize, feed mixtures, milk and cheese in Serbia
Authors: Jaukovic Marko , Rokvic Nikola , Vuksan Anja
Published: April 2024

Aflatoxins are the most widespread mycotoxins primar?ly produced by fungi of
the genus Aspergillus such as A. flavus and A. parasiticus, infecting grains
during storage, spices, nuts, milk and animal feed. Even in low
concentrations, they are highly toxic. Major forms of aflatoxins include B1,
B2, G1, G2, and M1. Mammals that ingest AFB1 contaminated food eliminate
amounts of the main hepatic metabolite known as milk toxin or aflatoxin M1
(AFM1) via milk. The incidence of contamination of aflatoxin in maize, feed
mixtures, milk and cheese samples collected from Serbian producers was
investigated by using the competitive enzyme linked immunosorbent assay
(ELISA) technique. In this study, a total of 22 samples of maize, 25 samples
of feed mixtures, 284 samples of raw, pasteurised and UHT milk and 20
samples of cheese were examined in 2021. Aflatoxin B1 (AFB1) was quantified
in 3 samples (13.6%) of maize, at levels ranging from 2.45?g/kg to
48.31?g/kg and 12 samples (48%) of feed mixtures at levels ranging from 2.04
?g/kg to 21.48 ?g/kg. On the other hand, AFM1 was quantified in 51 samples
(17.90%) of milk at levels ranging 0.02 ?g/kg to 0.26 ?g/kg and 15 samples
(75%) of cheese at levels ranging from 0.15 ?g/kg to 0.46 ?g/kg. In the
Republic of Serbia, maximum limit of AFB1 in maize used for livestock is 30
?g/kg and for feed mixtures for dairy cows is 5 ?g/kg. On the other hand,
maximum limit of AFM1 in milk is 0.25 ?g/kg. Maximum limit of AFM1 in cheese
is not set. These results suggest the obvious presence of AFB1 in maize and
the fact that number of feed mixture, milk and cheese samples contaminated
with aflatoxins is not negligible. The occurence of aflatoxins in raw milk
and comercially available milk is one of the most serious problems, as milk
is a key source of nutrients for infants and young children. There?fore,
continuous monitoring over milk is necessary as well as further research and
risk analysis on AFM1 presence in cheese.
Fiscal Year-Ends and Financial Benefits: The Role of Prospective Measurement Dates in Tax Reform
Authors: Gleason Cristi A. , Menzer Tyler S. , Wilde Jaron H.
Published: April 2024

The Tax Cuts and Jobs Act (TCJA) of 2017 dramatically reshaped the tax landscape for companies and reduced incentives for multinationals to leave foreign earnings abroad. We study a provision of the law that allowed some multinationals to take simple measures to reduce their tax burden more than other firms. The TCJA levied a tax on accumulated income held in foreign subsidiaries of U.S. firms. The implementation of this tax left firms an avenue to protect shareholder wealth, as foreign income retained as “cash” was taxed at a higher rate (15.5 percent) than foreign income retained in other asset classes (8 percent). Measurement rules allowed some firms significantly more time to shift foreign cash holdings to “noncash” assets and lower their tax burden. Using staggered, firm-specific measurement dates, we find that fiscal year-end firms with more time to respond to the law reduced their cash levels more than other firms.

JEL Classifications: E62; H21; H25.
The Challenge of Challenging Tax Laws as Unconstitutionally Vague
Authors: Sawyers Roby B. , Plečnik James
Published: April 2024

Many laypersons (and CPAs and attorneys, for that matter) argue that federal tax statutes and regulations are complex, ambiguous, and vague. However, successfully challenging tax law as unconstitutionally vague has generally not been a successful strategy for taxpayers. In this article, we discuss the void for vagueness doctrine as it has been developed and applied in other areas of the law and review over 40 federal tax cases litigated over the last 20-plus years, in which taxpayers claim that a provision is unconstitutionally vague. Although taxpayer wins are rare, some tax cases find that a statute can be declared overly vague before clarifying regulations or other administrative guidance are issued. Regardless, vague tax laws run afoul of principles of good tax policy. We also provide suggestions for taxpayers and their advisors, who may argue in the future that a federal tax provision is unconstitutionally vague.
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments
Authors: Bhattacharjee Sudip , Hillison Sean M. , Malone Carissa L.
Published: April 2024

As remote auditing remains widespread, the profession is concerned that decreased auditor-client interactions and remote supervision challenges can reduce audit quality. In response, some firms have increased supervisor monitoring of remote auditors. We experimentally examine how two key remote audit factors, the spatial distance between auditors and clients and the frequency of supervisor monitoring, influence auditors’ judgments in creative tasks. We predict and find that working remotely facilitates auditors’ higher-level cognition that enhances creative hypothesis generation and improves decision quality when uncovering a seeded error if monitored less frequently than more frequently. More frequent monitoring constrains auditors, which squashes effort and creativity, diminishing the benefits of working remotely. Working onsite at the client location reduces the sense of psychological distance, thereby diminishing the difference between monitoring frequencies. These findings have implications for audit practice as working remotely can enhance performance on creative problem-solving tasks, but only when monitored less frequently.
Estudio de puntos ciegos en cabinas bajo la norma ISO - 5006 - 2017 para máquinas excavadoras
Authors:   Universidad Internacional del Ecuador, Rubio Terán Juan Carlos , Pérez Solís Kevin Stalin ,   Universidad Internacional del Ecuador
Published: April 2024

El objetivo principal de este estudio fue llevar a cabo una investigación exhaustiva sobre la visibilidad en excavadoras, centrándose particularmente en la evaluación de los puntos ciegos definidos por la norma ISO 5006:2017. El mejorar el entendimiento y la capacitación recurrente a todos los operarios acerca de esta normativa ayudará de una manera significativa a fortalecer la seguridad operativa y la eficiencia en la operación de excavadoras en el Ecuador. La investigación abordó la medición de puntos ciegos en excavadoras A, B y C, aplicando los lineamientos establecidos por la norma ISO 5006:2017. Se utilizó instrumentación específica que incluía una fuente de luz ajustable para simular la posición de los ojos del operador. La metodología incluyó la ubicación estándar de las excavadoras en condiciones de trabajo representativas. Los resultados revelaron variaciones significativas en los puntos ciegos entre las excavadoras y los sectores designados. Las áreas críticas se concentraron especialmente en los sectores B y C, lo que indica desafíos en la visibilidad lateral y trasera. La evaluación de puntos ciegos sugiere la necesidad de soluciones de diseño para mejorar la visibilidad en áreas identificadas como puntos ciegos. En la interpretación de los resultados se reconoció la variabilidad del terreno y las condiciones de iluminación.
Síndrome obstructivo intestinal alto, diagnóstico y tratamiento clínico-quirúrgico
Authors:   Investigador Independiente, Quezada Pauta Franklin Israel , Dolores Maigua Angelica ,   Investigador Independiente, Paz Sánchez Gabriela Alejandra ,   Investigador Independiente, Cuyachamin Dayana Valeria ,   Investigador Independiente
Published: April 2024

La obstrucción intestinal es un motivo frecuente de consulta en los servicios de emergencia. Gracias a los avances en los métodos de diagnóstico y la implementación de unidades de cuidados críticos, se ha logrado reducir la morbimortalidad asociada a esta condición. El proceso diagnóstico involucra desde la historia clínica y el examen físico hasta el uso de pruebas de laboratorio y estudios de imagen para determinar el tratamiento más adecuado en cada caso, ya sea de tipo médico o quirúrgico. Debido a que no es sencillo definir basado en clínica, escenarios complicados con isquemia intestinal, se debe realizar una correlación con estudios de laboratorio y radiológicos para determinar correctamente la conducta terapéutica a seguir. El propósito de este estudio es analizar el tratamiento médico y quirúrgico en pacientes diagnosticados con OI alta, examinando los métodos de diagnóstico por imágenes, los criterios utilizados para determinar el tratamiento médico o la cirugía temprana, y la tasa de complicaciones y mortalidad en esta serie de pacientes.
Evaluación del ciclo de operación en el transporte público de la Ciudad de Quito
Authors:   Universidad Internacional del Ecuador UIDE Ecuador, Reyes Campaña Guillermo Gorky , García Castro Erik Hernán ,   Universidad Internacional del Ecuador UIDE Ecuador, Osorio González Nicolay Alexander ,   Universidad Internacional del Ecuador UIDE Ecuador
Published: April 2024

La presente investigación tiene como objetivo analizar los ciclos modales y transitorios FTP 75 y NEDC (New European Driving Cycle) con el propósito de evaluar los parámetros que definen los ciclos de conducción generados en cada ruta. Se busca establecer un ciclo de conducción adaptado a las condiciones específicas de las rutas seleccionadas, con el fin de determinar el consumo de combustible por kilómetro recorrido. A través de pruebas de campo y laboratorio, se examinaron las variables que influyen en el consumo de combustible, utilizando como eje transversal los ciclos de conducción adaptados a estas condiciones. La representación gráfica del ciclo de conducción, que se configura en un gráfico de velocidad y tiempo, posibilita el estudio de las condiciones de circulación de un vehículo y su comportamiento en un lapso determinado. El enfoque metodológico de esta investigación es de carácter deductivo, implicando la formulación de conclusiones basadas en el desarrollo del estudio. Se parte de una comprensión general de los antecedentes de la conducción, su evolución en el transporte urbano y los tipos de conducción presentes en el entorno, como la agresiva, eficiente y urbana. Se consideraron las normativas aplicables a nivel local, regional e internacional durante la conducción. Blas rutas seleccionadas para el estudio inician en la Avenida El Inca y finalizan en Mitad del Mundo, abarcando tres zonas en el Distrito Metropolitano de Quito: urbana, carreteras secundarias y autopista. Se tomaron variables dependientes como el flujo vehicular y variables independientes como el tiempo, la altitud, la latitud y la aceleración. Las pruebas se llevaron a cabo en arranque en frío, cubriendo un total de 22,45 km representados en el eje horizontal de las gráficas. Las velocidades promedio y máximas reales, así como las altitudes variadas entre 2884,81 msnm y 2394,71 msnm, se tuvieron en cuenta para obtener un ciclo real de las rutas seleccionadas.
Development of Augmented Reality Application as An Educational Media for Visitors to Museum Pusaka Keraton Kasepuhan Cirebon Using Object Tracking Method and Fast Corner Detection Algorithm Based on Android
Authors: Yuhano  , Faisal Akbar
Published: April 2024

Augmented Reality is a technology that combines two-dimensional or three-dimensional virtual objects and projects these virtual objects in real time. One implementation of Augmented Reality in the tourism sector is to educate museum visitors. Museum Pusaka Keraton Kasepuhan Cirebon does not yet have a touch of technology to attract visitors, and the public paradigm is that visiting the museum only sees heirloom objects, nothing interesting or unique. The aim of the research carried out by the author is to apply Augmented Reality with the Object Tracking method and the FAST Corner Detection algorithm to educate museum visitors, so that it can attract visitors' attention. By utilizing these methods and algorithms, it can be easier for visitors to explore heirloom objects to obtain the desired information. So the results obtained from the research conducted by the author are that the response time for objects appearing using the Tracking Object method and the FAST Corner Detection algorithm in environments that use glass is an average of 1.52 seconds to 2.40 seconds and that does not use glass, namely 2.84 seconds to 4.71 seconds with a level of confidence at the 95% level.
WHAT IS A VIOLATION OF SHARIA PRINCIPLES OR GOVERNANCE THE CAUSE OF SHARIA BANK LIQUIDATION IN INDONESIA
Authors: Ashari Hasan , Nugrahanti Trinandari Prasetyo , Kaban Reny Fitriana
Published: April 2024

This study aims to explain whether violations of sharia principles or poor governance caused the failure of Islamic Rural Banks (BPRS) in Indonesia. This research was conducted by conducting interviews through questionnaires with auditors who have the competence and capability to provide information and facts that occurred in Sharia BPRs and have audited the closing balances of liquidated Sharia BPRs several times. The methodology in this research is qualitative, and the nature of this research is descriptive analysis. The results of this study conclude that there are sharia violations and governance violations in BPRS. Sharia violations are still very low concerning the failure of the BPRS due to speculation and transactions that contain an element of uncertainty (gharar). Meanwhile, the violation of governance is very strongly related to the failure of the BPRS because of the dual role of the shareholder in the management of the BPRS
Study of CoVD19 Pandemic, Financial Ratios, and Macroeconomic Impact on Financial Distress in Indonesian Manufacturing Firms Traded on the Indonesian Stock Exchange
Authors: Habibi Hafid , Utami Wiwik
Published: April 2024

The study examined CoV19, financial distress, and other macroeconomic and financial ratios to draw their conclusions. Profitability, liquidity, and leverage were used for financial measures, while inflation and currency exchange rates stood in for macroeconomic indicators. Companies in a financial crisis have lost money for two years, have negative equity, or have a debt-to-asset ratio of more than one. Included in this sample are all 186 manufacturing firms trading on the Indonesia Stock Exchange between 2017 and 2020. From 2017 to 2020, 482 businesses were observed during course time, and the sample was chosen randomly. Logit regression was used to analyze the data. No correlation was found between financial distress and variables like the COVID-19 epidemic, inflation, or currency exchange rates. profitability has a detrimental impact on distress. However, both liquidity and leverage can alleviate distress. Findings are consistent across all segments of the industrial industry. This research shows that financial distress are caused less by general economic conditions and the covid 19 epidemics than by profitability, liquidity, and debt issues.
The Effect of Change Management, Training and Work Life Balance on Employee Performance at the Regional Personnel and Human Resources Development Agency of Pangkalpinang City
Authors: Putri Vheditya , Reniati Reniati , Wahyudin Nanang
Published: April 2024

This study aims to determine whether there is an effect of change management, training and work life balance on employee performance. The population inthis study were all employees at the Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Daerah Kota Pangkalpinang by sampling with the saturated sample method. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis tests, t tests, f tests, and R2 tests using the Statistical Package for Social Science (SPSS) version 24.

Based on descriptive analysis on the variables of change management and work life balance are in the very high category, and training is in the high category. Based on multiple linear regression analysis shows that Change Management, Training, Work Life Balance partially and simultaneously have a positive and significant effect on employee performance. The results of the analysis of the coefficient of determination (R2) with Adjusted R Square of 0.74 or 74%. It states that the variable of employee performance is influenced by the variables of management, training, and work-life balance by 74%, the remaining 26% is influenced by other variables from the research variables.
The Effect of Moringa Leaf Extract (Moringa oleifera) in Drinking Water on Broiler Chicken Carcass Production
Authors: Riwu Yunita Udju , Mulyantini N. G. A , Sinlae Markus , Suryatni Ni Putu F
Published: April 2024

The research was carried out in the chicken house of the Faculty of Animal Husbandry, Marine and Fisheries, Nusa Cendana University, Kupang from April 7th 2023 to May 26th 2023. The aim of this research was to examine the effect of administering Moringa oleifera leaf extract in drinking water on broiler chicken carcass production. This research used 96 DOC broiler chickens of the CP 707 strain. The experimental design used was a Completely Randomized Design (CRD) with 4 treatments and 6 replications, each replication consisting of 4 broiler chickens. The treatments given were P0= drinking water without moringa leaf extract (control), P1= 40 ml moringa leaf extract/l drinking water, P2= 80 ml moringa leaf extract/l drinking water, P3= 120 ml moringa leaf extract/l drinking water. The variables studied were final body weight, carcass percentage, non-carcass percentage and abdominal fat. The results of statistical analysis show that moringa leaf extract at levels of 0, 40, 80 and 120 ml/l of drinking water did not have a significant effect (P>0.05) on final body weight, percentage of carcass and non-carcass percentage of broiler chickens, but increased the percentage of abdominal fat significantly (P<0.05). Based on the research results, it can be concluded that the use of Moringa oleifera leaf in drinking water up to a level of 120ml/l drinking water can increase the percentage of abdominal fat but did not change the final body weight, carcass percentage and non-carcass percentage of broiler chickens.