bluuebunny/crossref_metadata_2025 huggingface dataset:
Factors militating against cooperative societies’ contributions to housing development in Osogbo, Nigeria
Authors: Ajayi Ayodeji
Published: February 2023

Various strategies are being deployed to address finance for housing development in Nigeria. However, few localised studies have examined factors hindering the performance of cooperative societies to assist with housing development. The article aims to investigate the barriers that hinder cooperative societies to be involved in housing delivery in Osogbo and Olorunda, two local government areas of Osogbo, Osun State, Nigeria. The study used a quantitative research design, with a questionnaire survey. Using the multi-stage sampling technique, 110 cooperative societies were selected across the local government areas and the structured descriptive survey was administered to one member in each selected cooperative society. Data collected was analysed using descriptive statistics (frequency table) and Principal Component Analysis (PCA). Results of the communality values based on PCA showed that financial and land regulation, loan management, and credibility of co-operators are the factors affecting the ability of cooperative societies in funding housing development in Osogbo. The study concluded that cooperative societies have a significant impact on housing delivery in Osogbo. Based on these findings, it is clear that, if cooperative societies are well supported by government policies such as public-private collaborations on land acquisitions, urban housing production challenges could be reduced.
Nivel de Conocimiento Sobre Cuidados Paliativos del Personal de Enfermería en un Hospital de Segundo Nivel
Authors: Montero Carolina Jazmín Uranga , Gonzales Elizabeth Ruiz , Vega Gabriela Palomé
Published: February 2023

Introducción: Los cuidados paliativos son intervenciones del equipo de salud, aumentan calidad de vida en pacientes con enfermedades graves o mortales, previniendo y aliviando el dolor físico, psicológico y espiritual. El perfil del personal de enfermería resulta idóneo para desarrollar estas intervenciones. Objetivo: Identificar nivel de conocimiento del personal de Enfermería del Hospital General de Querétaro de la Secretaría de Salud del Estado sobre el cuidado paliativo. Metodología: Estudio cuantitativo, descriptivo, observacional y transversal en hospital de segundo nivel, muestra de 20 participantes del personal de enfermería del servicio de medicina interna, turnos matutino y vespertino. Se aplicó el cuestionario “Palliative Care Quiz For Nursing”, datos fueron procesados mediante estadística descriptiva e inferencial, se aplicó la prueba estadística U de Mann Whitney para buscar relación entre las variables sociodemográficas. Resultados: La media de la edad fue de 32.3 años, predomina el sexo femenino (85%) y el 65% de los participantes cuentan con estudios de licenciatura. El nivel de conocimiento es insuficiente (inferior a 14 puntos), debido a que 95% de los resultados de los cuestionarios se agrupan en este nivel. El 5% representa a los cuestionarios que obtuvieron una calificación de 15 a 17 puntos. Conclusiones: El nivel de conocimiento del personal de enfermería resulta deficiente, para mejorar esta situación es necesario aplicar intervenciones educativas con el personal de enfermería en materia de cuidados paliativos durante el proceso de educación, así como durante la práctica profesional, para de esta manera brindad cuidados enfermeros de calidad.
Effects of Slag-Based Fertilizer to Mitigate Salinity Stress on Greenhouse Durum Wheat (Triticum Durum Desf.) Cultivars
Authors: Errouh Farid , Aouabe Abdelhamid , Sadouki Ayoub , Chagiri Hassan , Khalisse Hicham , Oudra Brahim , Rodriguez Julio Cesar , Er-Raki Salah , Meddich Abdelilah
Published: February 2023

For a modern agricultural, the search for sustainable practices to increase productivity is fundamental. Steel slag have been studied for their potential use in agriculture. These substances present a great possibility of agricultural applications since they are rich in nutrients, which enhance plant uptake. In this regard, the effect of steel slag based-fertilizer was investigated in the greenhouse durum wheat cultivation in pots under salt-stress conditions. Two slag doses: 10 g slag/ kg soil (D1) and 20 g slag/ kg soil (D2) were evaluated under no salt-stress (0 mM NaCl) and salt-stress conditions (100 mM NaCl) for salinity stress mitigation. Morpho-physiological and biochemical parameters of wheat were measured and compared to the different treatments. Wheat exposure to salinity decreased its biomass, stomatal conductance, efficiency of photosystem II, protein content and increased total soluble sugars, hydrogen peroxide (H2O2) and malondialdehyde (MDA) contents. Amended plants with 10 g slag/ kg soil (D1), led to a significant improve in biomass with an increase of shoot and root dry weights (133% and 400% respectively), stomatal conductance (22 %), soluble sugars (14 %) and protein content (158%) under salinity conditions as compared to the control treatment 0 g slag/ kg soil (C), indicating a positive influence on durum wheat plants. However, soil enrichment with 20 g slag/ kg soil (D2) decreased plant growth parameters and presented the highest levels of H2O2 and MDA contents compared to the control and treatment D1 after three months of cultivation under salt-stress. This study supports the hypothesis of the application of slag at lower dose improve productivity of durum wheat and mitigate salinity stress.
Cuentos infantiles, leyendas y relatos policíacos: ejes narrativos en la producción literaria de Emily Santa-Cruz
Authors: Velázquez-García Sara , García-Pérez María-Isabel
Published: February 2023

El estudio se centra en analizar los principales ejes narrativos detectados en la obra en prosa de la escritora Emily Santa-Cruz. En primer lugar, se estudiarán las obras de la autora, cuyo hilo conductor cardinal es su ciudad natal, Córdoba. Junto a este eje narrativo se profundizará también en otros elementos −objetos, recursos literarios o personajes− que actúan como enlace en estas y otras obras nacidas de la pluma de esta escritora andaluza oculta. Este estudio abordará también las obras en las que Emily Santa-Cruz cultivó el género policíaco para examinar, asimismo, los ejes narrativos que comparten, entre los que se encuentran la figura del personaje protagonista y el carácter didáctico que asumen todos los relatos. Con este análisis se pretende visibilizar a esta autora y ahondar en los elementos comunes con los que quiso interrelacionar gran parte de su producción con el objetivo de conferir unidad a su obra.
El materialismo finimilenario norteamericano en las Ecólogas y Urbanas de Jesús López Pacheco
Authors: Oliva Cruz Juan Ignacio
Published: February 2023

La obra de Jesús López Pacheco (1930-1997) siempre ha sido consciente del entorno que rodea a sus personajes. Sin embargo, será en su última obra en vida, Ecólogas y Urbanas: Manual para evitar un fin de siglo siniestro (1996), donde esta preocupación se manifieste en todo su esplendor. Tras este neologismo (que aúna “égloga” y “ecología”) se esconde un activismo lírico que va de la experiencia personal a la colectiva, y que intenta que volvamos a la sostenibilidad como paradigma para la subsistencia en el tercer milenio. Desde una perspectiva materialista ecológica de origen norteamericano se analizan, así, las relaciones humanas con las otras especies animales, la crítica al mercantilismo económico salvaje y la degradación ambiental de los paisajes urbanos. De este modo, uniendo un humor mordaz a la vis poética, se dibuja, esperanzado, un entorno postpastoral posible como única solución para la humanidad en los años venideros.
Hemşirelerin Tükenmişlik Düzeylerinin Duygusal Habitus Bağlamında İncelenmesi
Authors: MALAK AKGÜN Bahanur , ÖZ Fatma
Published: February 2023

Hemşireler bakım verirken mesleklerine ait kuralları, etik değerleri ve hissetme kurallarını içselleştirerek duygusal habitusu kazanırlar. Bu içselleştirme gerçekleşemez ve hemşirelerin duygu gösterim davranışları bu kurallar ve değerler ile uyuşmazsa sosyal keder ortaya çıkabilir. Sosyal keder, bakım alanı ile duygusal habitus arasındaki gerilimin hemşirelerin iyi oluşunu nasıl olumsuz etkilediğini ve tükenmişliğe neden olduğunu anlamamıza yardımcı olur. Bu bağlamda, çalışmada hemşirelerin tükenmişlik düzeylerinin duygusal habitus bağlamında incelenmesi amaçlanmıştır. Çalışma karma araştırma desenine göre dizayn edilmiştir. Bir üniversitenin erişkin, onkoloji ve çocuk hastanelerindeki klinik hemşireleri bu araştırmanın evrenini oluşturmuştur. 350 hemşireye Tanıtıcı Bilgi Formu ve Maslach Tükenmişlik Ölçeği uygulanmıştır. Sonrasında tükenmişlik düzeyi yüksek olan 201 hemşireden gönüllü olan 39’u ile yarı yapılandırılmış derinlemesine bireysel görüşmeler yapılmıştır. Duygusal habitusa yönelik sorun alanlarına ait içerik analizinde dört temaya ulaşılmıştır. Bu temalar; duyguları yönetmede yetersizlik, hemşirelerin hastalarla etkileşiminden kaynaklanan duygularını hastalara ifade etme biçimleri, paternalist yaklaşım ve psikososyal gereksinimleri karşılayamama’dır. Sonuçta tükenmişlik düzeyi yüksek olan hemşirelerin duygu gösterim eğilimleri ile hemşirelik mesleğine ait kurallar, değerler ve etik ilkeler arasında bir uyumsuzluğun veya çatışmanın olması sonucunda tükenmişlik yaşayabilecekleri anlaşılmıştır. Bu nedenle tükenmişliği önlemek ve tükenmişlikle baş etmek için duygusal habitus ile ilgili farkındalık eğitim programlarının ve ders içeriklerinin düzenlenmesi önerilmiştir.
A Review of Incomplete Agreements and the Formation of a Sales of Goods Contract
Authors:   IAGBT, Kim Sun-Ok
Published: February 2023

Purpose - This paper focuses on two issues that may arise from incomplete agreements in relation to the formation of contracts in international sales transactions, and explores national attitudes toward these issues. The first issue is whether a contract can be formed for an incomplete agreement. The second issue is the question of what criteria can be used to determine terms not agreed upon between the parties.
Design/Methodology/Approach - This paper analyzes each country’s attitude toward incomplete agreement through case analysis. It explores the international trend towards incomplete agreements through analysis of the case of the UK and the cases of CISG member countries.
Findings - Our findings may be summarized as follows. Even if an incomplete agreement is achieved, the courts tend to interpret it to allow the formation of a contract if the parties’ intentions to be bound by the agreement are clear. Whether or not a contract is formed depends on what terms the parties need to agree to in order to make the contract binding. If there is no agreement between the parties regarding the open terms, these are determined by applying objective criteria that consider the transaction process, trade usage, and purpose of the contract.
Research Implications - This research is significant in that it analyzes the trends in the interpretation of incomplete agreements. This thesis found where it was clear that the parties intended to be bound, and to establish a legal relationship, it is permissible to imply terms that give business validity.
A Study on the Effect of FTA Preferential Rules of Origin (PRoO) on Implementation of Preferential Tariff and Export Performance: Focusing on Start-Up Companies
Authors:   IAGBT, Lee In-Seong , Kim Sok-Tae
Published: February 2023

Purpose - This study analyzes the characteristics of preferential rules of origin in terms of restrictiveness, complexity, and uncertainty, and empirically analyzes the effects of these characteristics on the implementation of preferential tariffs for FTAs, and the effects of these on the trade performance of domestic import and export companies. Based on this, we present suggestions.
Design/Methodology/Approach - In order to achieve the purpose of this study, research models and hypotheses were established through literature studies and case studies, and 207 samples were used for empirical analysis. In addition, this study utilized a structural equation model for hypothesis verification, and used AMOS 18.0 as an analysis tool.
Findings - The summary of the results of this study is as follows. First, restrictiveness and uncertainty were found to affect the implementation of preferential tariffs. Second, complexity did not appear to affect the implementation of preferential tariffs. Finally, the implementation of preferential tariffs was found to have a statistically significant effect on the trade performance of start-ups.
Research Implications - This study provided academic implications by analyzing the factors that affect the implementation of preferential tariffs into Restrictiveness, Complexity, and Uncertainty through literature research. In addition, by analyzing the effect of preferential tariff enforcement on trade performance, practical implications for increasing the FTA utilization rate of companies were provided.
Does Commodity Trade Openness Beneficial to the Tourism Sector in Korea?
Authors:   IAGBT, Kim Soo-Eun , Seok Jun Ho
Published: February 2023

Purpose - Recently, trade openness has expanded in the world level as well as high trade dependent countries like Korea. In turn, a rise of trade openness is expected to affect on the tourism industry. This study investigates the causal relationship between trade openness, outbound tourism expenses, and inbound tourism receipts to explore whether or not trade openness benefits the tourism sector of Korea.
Design/Methodology/Approach - We utilized the vector error correction (VECM) model, directed acrylic graph (DAG), and Impulse Response Function (IRF) methods to examine those relationships. While VECM allows to figure out the predictive causation, DAG can test the contemporaneous relationship. IRF allows to find the different effect of trade openness on outbound tourism expenses and inbound tourism receipts.
Findings - Our results for VECM and DAG demonstrate that there are causalities of trade openness on inbound tourism receipts and outbound tourism expenses. To evaluate the effect of trade openness on domestic tourism sector in terms of economics and sustainability, we perform the IRF. Results of IRF show that trade openness has a positive and negative effect on outbound tourism expenses and inbound tourism receipts, respectively.
Research Implications - These results indicate that trade openness is not beneficial to the tourism sector of Korea, which implies trade openness’s effect on domestic tourism is not sustainable in terms of economic sense.
The Spillover Effects of Privatization on Efficiency and Income Inequality in China
Authors:   IAGBT, Li Xinyu , Kim Sunghwan , Liu Yongshang
Published: February 2023

Purpose - This study examines the spatial and inter-temporal spillover effects of privatization on the corporate efficiency and regional income inequality of Chinese state-owned enterprises (SOEs).
Design/Methodology/Approach - The spatial Durbin model (SDM) is used in regressions to examine the spatial and inter-temporal spillover effects of the privatization of SOEs on improving the efficiency and income inequality of Chinese firms across regions. A panel dataset of Chinese-listed firms from 2008 to 2018 is used. The stochastic frontier analysis method is applied in estimating corporate efficiency.
Findings - First, the privatization of Chinese SOEs increased their efficiency, but exacerbated their income inequality. Second, the globalization activities after the privatization of Chinese SOEs increased their efficiency, but exacerbated their income inequality. Specifically, exports decrease income inequality, while outward foreign direct investment or OFDI has an inverse U-shaped effect on income inequality. Third, the privatization improved overall corporate efficiency within the province and that of neighboring provinces. Fourth, the Chinese SOE firms after privatization aggravated income equality within the province and that of neighboring provinces.
Research Implications - In general, the results of this study indicate that the privatization of SOEs and the globalization activities after the privatization have improved the efficiency of Chinese firms, but worsened income equality within the province and that of neighboring provinces. Therefore, there is a strong need for governmental policies to cure income equality in provinces around the location of privarized firms.
Environmental, Social, and Governance Performance and Corporate Sustainable Development in China
Authors:   IAGBT, Wang Xuan , Jin Shanyue
Published: February 2023

Purpose - With the acceleration of global integration and the deepening of the market economy, sustainable development is receiving unprecedented attention worldwide. Corporate environmental, social, and governance (ESG) performance is one of the most important ways of promoting sustainable development. Companies with good ESG performance excel both operationally and financially, maintaining their competitive advantage and achieving sustainable corporate growth. This study examines the impact of ESG performance on corporate sustainability and identifies factors that influence this relationship from the perspective of external governance structures.
Design/Methodology/Approach - This study investigates the impact of corporate ESG performance on corporate sustainability using a fixed-effects model with Chinese A-share listed companies from 2011 to 2020. It also explores the moderating roles of external audit quality, the shareholding ratio of institutional investors, and analyst attention on the impact of ESG performance on corporate sustainability.
Findings - The findings show that corporate ESG performance can contribute to sustainable development. External audit quality, the shareholding ratio of institutional investors, and analyst attention have positive moderating effects on ESG performance, which can contribute to sustainable development.
Research Implications - This study enriches theoretical research in ESG performance and sustainability, and identifies external governance factors that contribute to the relationship between the two. Consequently, it provides suggestions for listed company growth and sustainability practices
Perspectiva de género y discapacidad. Un acercamiento al éxito académico
Authors: Ramírez Morera Marcela
Published: February 2023

El presente artículo tiene como objetivo reflexionar sobre las características y estereotipos presentes en las perspectivas de género y discapacidad intervinientes en las experiencias de éxito académico en la educación superior de las mujeres con discapacidad, a través de las narraciones biográficas y desarrolladas por medio de cuatro focos de discusión. Se acudió al paradigma de la codificación desde la Teoría Fundamentada, mediante el diálogo entre perspectivas teóricas. De esta forma se desarrollan temáticas de interés vinculadas con autonomía, estereotipos, naturalización de la discapacidad y reconocimiento de derechos humanos. Los resultados indican que el género y la discapacidad juegan un papel importante dentro del contexto educativo, por lo que resulta primordial discutir acerca de las características sobre el género y la discapacidad debido a que se evidencia la existencia de estereotipos por parte del contexto sociofamiliar que rodean a las mujeres con discapacidad. No obstante, cotidianamente las mujeres enfrentan dichos juicios de valor para alcanzar el éxito académico.
Desgaste por empatía y síntomas de estrés postraumático en profesionales que trabajan en género y violencia de género
Authors: Lucas Arranz Miriam , Rossi Freducci Diletta
Published: February 2023

El síndrome de desgaste por empatía aparece principalmente en profesiones basadas en la relación de ayuda y con carácter humanitario. El objetivo de este artículo es investigar sobre las repercusiones concretas que tiene para las profesionales el trabajo con mujeres víctimas de violencia de género. Se han establecido tres líneas de estudio diferenciadas: una sobre los efectos de trabajar en el ámbito de género e igualdad en la vida cotidiana (para lo que se compara una muestra formada por 80 especialistas en género y otra por 80 mujeres que desarrollan su actividad en cualquier otra área), otra relacionada con el trauma vicario y una tercera referente al malestar asociado a la precariedad laboral del ámbito psicosocial. Los resultados muestran las siguientes conclusiones: 1) Las expertas en género muestran una mayor afectación negativa ante situaciones de la vida cotidiana relacionadas con el género que la población general; 2) Los efectos derivados de trabajar en violencia son visibles atendiendo al número de síntomas de estrés postraumático secundario reportado por parte de las profesionales entrevistadas; las trabajadoras sociales muestran de media mayor sintomatología postraumática secundaria, seguidas por las psicólogas, educadoras, auxiliares educativas y por último administrativas; 3) Un 78,7% señala la falta de reconocimiento económico por su labor. Además, se pone de manifiesto el hecho de que el tema “género” surge recurrentemente en su vida diaria, dificultando hallar espacios de desconexión fuera del trabajo.
Effect of Inclination Changes in High-Intensity Interval Training on Quality of Life of Male with Overweight and Obesity
Authors: Sinulingga Natanael , Wulan Sri Mardjiati Mei , Idha Noor , Wibisono Sony
Published: February 2023

Background: Overweight and obesity are major public health concerns globally and cause poor quality of life. Physical exercise plays a major role in reducing body weight, however, lack of time for exercise leads to a lack of regular exercise. High-intensity interval training (HIIT) is proposed as an alternative exercise in dealing with overweight and obesity and ultimately increases the quality of life.
Aim: To proposed as an alternative exercise in dealing with overweight and obesity and ultimately increases the quality of life.
Material and Methods: A randomized-controlled trial was conducted in a rehabilitation outpatient clinic. Twenty-two subjects with overweight or obesity were randomly allocated into the intervention and control group. The intervention group received HIIT using a treadmill (HR rest + 80-90% HR reserve) with inclination changes for 30 minutes (preceded by warming up and ending with cooling, 5 minutes each), 3 times a week, for 2 weeks. The Control group received no intervention. Change of quality of life was assessed by using SF-36 before and after the intervention.
Results: Subjects’ baseline body height, body weight, BMI, VO2Max, and SF-36 on both groups showed no significant differences (p<0.05). Subjects in the control group are older than the intervention group (34.82±3.09 vs 30.36±2.58, p=0.002). Significant improvement of SF-36 was found only in domains of physical function in the intervention group (p=0.02). However,he between-group comparison analysis showed no difference of SF-36 Δ Value between groups.
Conclusion: High-intensity interval training can be proposed as an exercise therapy option to improve the quality of life of males with overweight and obesity. It is necessary to do further research on HIIT with a larger number of samples, longer time, group training, and combined with other exercises.
(Non)Going Concern vs. Gain or Loss and Influence on Audit Opinion
Authors:   Faculty of Economics and Business Administration, “Alexandru Ioan Cuza” University of Iasi, Romania, GROSU Maria , MIHALCIUC Camelia Catalina ,   Faculty of Economics, Administration and Business, “Stefan cel Mare” University of Suceava, Romania, ROBU Ioan-Bogdan ,   Faculty of Economics and Business Administration, “Alexandru Ioan Cuza” University of Iasi, Romania
Published: February 2023

In today's unstable environment, one of the overarching principles for financial reporting of major importance to users of financial statements is going concern. The management of companies is responsible for disclosing information about whether the entity is a going concern or not. In addition, financial auditors must also obtain sufficient and reliable evidence to support their audit opinion on the appropriateness of management's use of the going concern principle in the preparation of financial statements. This study considers the following directions: it first investigates the extent to which financial auditors confirm management's use of the going concern principle in the preparation of the annual financial statements; it then tests the asymmetric relationship between going concern and earnings reporting and between going concern and loss reporting; finally, it seeks to identify the extent to which going concern issues at company level identified by the auditor, loss reporting and negative equity influence the type of audit opinion issued. The sample is represented by companies listed on the regulated market of the BSE in the period 2016-2021 and highlights that the accuracy of the use of the going concern principle in the preparation of financial statements by management is often refuted by financial auditors, that there are business areas in which there are entities for which going concern problems have been reported in one period, but rather gains are reported in the immediately following period, and for other business areas, there are entities for which no going concern problems have been reported and they report losses in subsequent periods. Also, the processing carried out showed that the type of audit opinion depends mainly on the sign of equity and the existence of going concern issues.
Empirical Evidence on the Relationship between Capital Structure and Organizational Life Cycle
Authors:   Alexandru Ioan Cuza” University of Iasi, Romania, HUIAN Maria Carmen , MIRONIUC Marilena ,   Alexandru Ioan Cuza” University of Iasi, Romania
Published: February 2023

The paper investigates the capital structure of companies listed on the Bucharest Stock Exchange (BSE) from an organizational life cycle perspective, seen as a determinant of the decisions to finance operations and growth. For this purpose, the life cycle is measured according to the cash flows patterns. Motivated by the pecking-order theory (POT) and carried out on a sample of 59 companies in the period 2010-2020, the study uses a Least Squares Dummy Variable (LSDV) panel data model and shows that listed Romanian companies resort more to bank financing in the initial stages of their life cycle. As they reach the maturity and shake-out stages, companies reorient towards internal financial resources and equity issuance, which is in line with the POT. Furthermore, the age of companies has a rather weak effect on the financial leverage, and its effect diminishes as firms age. The results also confirm the importance of having a high level of tangible fixed assets as collateral for bank loans, but also the significant role of the industry and geographical positioning on the degree of external financing.
Financial Implications of Covid-19 Pandemic. An Empirical DuPont Analysis on Economic Value-Added Reported by European Developed Countries
Authors:   West University of Timisoara, Romania, BUNGET Ovidiu Constantin , DUMITRESCU Alin-Constantin ,   West University of Timisoara, Romania, BURCA Valentin ,   West University of Timisoara, Romania, BOGDAN Oana ,   West University of Timisoara, Romania
Published: February 2023

The recent COVID-19 pandemic has raised various concerns related to firms’ financial vulnerabilities and resilience. The best way to achieve financial resilience is to identify drivers of sustainable economic development, mainly resumed to strategies designed aiming for shareholders’ value creation. The way firms’ resources are allocated indicate the premises for reaching the potential of value creation. This study provides a general picture of firms’ capacity to create value add. For this purpose, was performed a factorial analysis, considering a DuPont model. The analysis is performed on a sample of firms originating from well-developed European economies, considering a four-based DuPont factorial model analysis. For a better understanding of the contribution of each financial ratio of the DuPont financial analysis model, a CHAID decision tree was estimated. The results show generalized effects on the calculated economic valueadded indicator, no matter the country firms considered in the analysis are originated from, or the industry the operate in. However, in 2020, most of the firms have reported significantly better results in terms of economic value-added, so, an essential part of the discussion is related to the impact of savings made on the cost of the economic capital.
Corporate Governance Issues in a Pandemic Context
Authors:   Bucharest University of Economic Studies, Romania, PREDA Madalina
Published: February 2023

The economic effects of the pandemic, the financial difficulties of companies, but also the expectations of investors and other stakeholders are the prerequisites for implementing and strengthening corporate governance. The research has two components: the first component includes conceptual approaches to corporate governance. The second component includes qualitative research investigating specific aspects of corporate governance at the company level in the pandemic context. The results revealed heterogeneous approaches to corporate governance depending on the sector of activity of the companies and the typology of the corporate governance model.
Effect of Big Data Analytics on Audit Evidence
Authors:   Department of Management and Accounting, Lead City University, Ibadan, Nigeria, ADEJUWON Joshua Adewale , AKINOLA Amos Olusola ,   Department of Accounting, Osun State University (Okuku Campus) Nigeria
Published: February 2023

The purpose of this study is to determine the effect of the application of big data analytics (BDA) on audit evidence. A descriptive/cross sectional survey design was adopted while random sampling was used to distribute 514 structured questionnaires drawn on four Likert scale to auditors in private practice in South-West, Nigeria. 362 copies of the questionnaire were validly returned and successfully tested for reliability and validity. These were analysed using regression analysis and the results revealed that all elements of audit evidence considered – control tests, sufficiency, assertions on financial statements and relevance/reliability – were positively and significantly affected by the application of BDA. The study recommends that audit firms of all tiers should embrace the application of BDA in sourcing for audit evidence and that, as a matter of urgency, standard setting boards should consider issuing a standard to drive the process.
Object Recognition and Localizing For Visually Impaired People
Authors:   Assistant Professor,ISE,RNSIT,Bengaluru,India,priyankamr.rnsit@gmail.com, MS Priyanka MR , MR Arunkumar N M ,   ISERNSIT,Bengaluru,India,1rn18is027.arun@gmail.com, MR Arunkumar B ,   ISERNSIT,Bengaluru,India1rn18is030.arunkumarb@gmail.com, MR Akash M ,   ISERNSIT Bengaluru,India1rn18is012.akashm@gmail.com
Published: February 2023

Visually challenged people make up a sizable pop-ulation component, with estimates ranging from tens of millions to hundreds of millions worldwide. Integration into society is a major and ongoing goal for them.A significant deal of effor thas gone into ensuring that health care is available.system. To assist the sight impaired, many guidance system techniques have been created those who are unable to live a normal life. This research describes a correlation algorithm that uses cellular neural networks(CNN)to increase the features of helping systems and provide more details from the surroundings to visually impaired people. Way finding, navigation, and finding everyday requirement shave all been made easier with the use of camera-based technologies. The given work shard ware is a RaspberryPi2-B, and the object detection algorithms are implemented in MATLAB(for simulation purposes)and Python. It uses a variety of sensors to detect impediments and,with the help of GPS and a compass, guide them through their movements.
Decentralization of E voting based on Blind Signature and Smart Contract
Authors:   Assistant Professor,Dept of Information Science,RNS Institute of Technology, Bengaluru, India, MS Sowmya S K , MS Neha B S ,   Dept of Information Science,RNS Institute of Technology,Bengaluru, India, MS Pallavi N ,   Dept of Information Science,RNS Institute of Technology,Bengaluru, India, MS Poorvika M P ,   Dept of Information Science,RNS Institute of Technology,Bengaluru, India
Published: February 2023

Traditional voting systems like ballot voting or voting using EVMs (electronic voting machines) basically rely on paper and other human resources during the voting phase, which is time consuming as well as costly. The elections generally have a central system, where an organization looks after the election and manages it. The problem here is that the election is handled by a single organization that has full control. In this work-in-progress paper, we suggest a decentralized application based on blockchain technology and smart contracts that supports e-voting systems. To implement distributed electronic voting systems we propose using a blockchain technology. The paper proposes a unique electronic voting system backed by blockchain that addresses restrictions in existing systems and recommends the favoured blockchain frameworks for building a decentralized e-voting web application. The E-voting system is secure, transparent, protects the privacy of the voters and also, does not allow duplicate votes.
Gesture Detecting Smart Watch for Elderly and Physically Challenged
Authors:   Computer Science and Engineering, RNS Institute of Technology Bengaluru,India1rn18cs030.bhavana@gmail.com, MS Bhavana T , MS Devashree A ,   Computer Science and Engineering, RNS Institute of Technology Bengaluru,India1rn18cs030.bhavana@gmail.com, MS Muskaan Kousar D ,   Computer Science and Engineering, RNS Institute of Technology Bengaluru,India1rn18cs030.bhavana@gmail.com, MS Namrata Basutkar ,   Computer Science and Engineering, RNS Institute of Technology Bengaluru,India1rn18cs030.bhavana@gmail.com
Published: February 2023

Smart watch technology is changing the way that patient scan send their health information in real-time. This allows for more accurate monitoring and helps to improve the patient’s over all health.This paper proposes a wireless smartwatch. The possibility of new gesture-based inter activity with connected lighting solutions is being explored. The home appliances can be controlled with hand gestures and the care taker will be informed about the old or disabled people with a buzzer. The system uses motion sensor data and machine learning algorithms to identify the user gestures performed in the air. This method requires less computation and is not affected by light A prototype system was built to test this approach, and the results show nearly 88.5% accuracy in gesture recognition.
ENHANCED GRAPHICAL PASSWORD AUTHENTICATION SYSTEM IN BANKING SECTOR
Authors:   AssistantProfessor,DepartmentofComputerScience,A.V.C. College(Autonomous),Mannampandal,India, MS M Hemamalini , MS R Subathra ,   ResearchScholar,DepartmentofComputerScience,A.V.C. College(Autonomous),Mannampandal,India
Published: February 2023

A bank plays a essential role in people s life and security of the customer is the most important. In order to protect the user account the authentication must be secured. The generalmethod which is used is textual password. Graphical Password technique is used to enhance the security of the banking website and to provide an alternative to the alphanumeric password techniques. There is a lot of security breaches can take placein a banking transaction. The Proposed methodis implemented to secure the transactions by executing three step verification processes. Passwords at multiple levels in the banking system ensure higher security. It eradicates unauthorized users at the very initial stages. Cued Click Point technique, Message Digest 5(MD5) algorithm and Reverse One Time Password are used to implement the enhanced graphical password authentication system. Multi-level passwords are proven to be more secure as compared with the current authentication techniques.
Моделирование трехмерных течений неоднородной жидкости по многослойной гидростатической модели на основе схемы КАБАРЕ
Authors: Головизнин Василий Михайлович , Goloviznin Vasilii Mikhailovich , Майоров Павел Александрович , Maiorov Pavel Aleksandrovich , Майоров Петр Александрович , Maiorov Petr Aleksandrovich , Соловьев Андрей Валерьевич , Solov'ev Andrei Valer'evich
Published: February 2023

Статья посвящена расширению многослойной гидростатической модели CABARET-MFSH на случай трех пространственных переменных. Модель описывает динамику жидкости с переменной плотностью и свободной поверхностью. Алгоритм
гиперболического разложения дает представление матрицы системы в виде произведения матриц 4$\times$4, собственные значения которых всегда действительны. Для решения системы гиперболических уравнений в каждом слое используется явная
схема КАБАРЕ. Приводятся результаты валидации модели на задаче трехмерного
гравитационного течения стратифицированной жидкости. Численные расчеты согласуются с экспериментальными данными.
Chernoff Averages of Linear Differential Equations
Authors: Kalmetev Rustem Shainurovich
Published: February 2023

Chernoff averages for random operator-valued functions generated by solutions of linear differential equations with variable coefficients on the real line are considered. Sufficient conditions are obtained for the convergence of the sequence of the Chernoff averages to a semigroup solving the Cauchy problem for the corresponding Fokker-Planck equation. The case of non-stationary random parameters is considered.
Status Gizi Siswa AMK Al Washliyah Jakarta Timur
Authors: Amin Bazuri Fadillah
Published: February 2023

Penelitian ini bertujuan untuk mengetahui tingkat status gizi siswa SMK Al Washliyah Jakarta Timur. Metode yang digunakan yaitu metode eksperimen dengan Teknik pengukuran. Populasi dalam penelitian ini adalah siswa SMK Al Washliyah yang berjumlah 131 siswa, Teknik pengambilan sampel dengan Teknik random yaitu memilih secara acak yang akan dijadikan sampel dan didapat 30 orang siswa, Teknik pengumpulan data yaiu dengan melakukan tes dan pengukuran tinggi badan dan berat badan. Hasil dari pengolahan data didapat bahwa 4 orang siswa termasuk dalam kategori underweight, 21 orang siswa kategori normal, 3 siswa kategori overweight dan 2 orang kategori obesitas. Artinya bahwa dari 30 orang sampel 21 orang diantaranya termasuk dalam kategori normal. Maka dapat disimpulkan bahwa status gizi siswa SMK AL Washliyah dalam kategori normal atau sangat baik.
Construct Women’s Subjectivity during the Quest-Gender Writing in Pynchon’s The Crying of Lot 49
Authors: Zhang Ying
Published: February 2023

Since its publication in 1966, Pynchon’s The Crying of Lot 49 has aroused widespread concerns and discussions in both China and abroad. This book being regarded as the pioneer work of the post-modernism and masterpiece of black humour, relevant research serves to figure out its post-modern features from uncertainty, entropy, linguistic games to narrative traps. The present study is concerned about politics, history, law, religion, race, and racial oppression contained in the novel, as well as the author’s innovation of the quest mode, while ignoring how the heroine Oedipa strove to construct her subjectivity during her quest for the secret of Tristero System. This paper will focus on gender writing in The Crying of Lot 49 with the assistance of feminist criticism, Jacques Lacan’s psychological analysis as well as the concept of cultural hegemony by Antonio Gramsci, which together point out that the main achievement of Oedipa’s seemingly absurd quest is to break away from the constraints of patriarchy and gradually construct her own subjectivity as a woman.
Nonlinear Ritz Approximation for the Camassa-Holm Equation by Using the Modify Lyapunov-Schmidt method
Authors: Ali Hadeel G. Abd , Hussain Mudhir A. Abdul
Published: February 2023

In this work, the modified Lyapunov-Schmidt reduction is used to find a nonlinear Ritz approximation of Fredholm functional defined by the nonhomogeneous Camassa-Holm equation and Benjamin-Bona-Mahony. We introduced the modified Lyapunov-Schmidt reduction for nonhomogeneous problems when the dimension of the null space is equal to two.  The nonlinear Ritz approximation for the nonhomogeneous Camassa-Holm equation has been found as a function of codimension twenty-four.
Evaluation of the cytotoxic effects of the colchicine compound isolated from the leaves of Calotropis procera (Ait) against MCF-7 and SK-GT-4 cancer cell lines.
Authors: Al-Mussawii Muna A.Y. , AL-Sultan Emad Y. A. , AL-Hamdani Maytham A.
Published: February 2023

Alkaloids are regarded as important nitrogen-containing chemical compounds that serve as a rich source for discovering and developing new drugs where most plant-origin alkaloids have antiproliferation effects on different kinds of cancers. Alkaloids’ continence of Calotropis procera leaves are detected by two biochemical alkaloid reagents. Also GC-MS analysis for leaf alkaloid extract was done that showed the existence of one type of alkaloid compound at retention time12.8min detected as colchicine (C22H25N06( by comparing it with colchicine standard reference (Sigma Aldrich) with M.wt 399g/mol and percentage area 7.1%. Furthermore, identification, separation, and purification for purified colchicine compound were conducted by HPLC technique  that gave one main peak at RT reached 2.5min compared with the standard reference. Evaluation of the anticancer activity of purified colchicine on two (MCF-7 &SK-GT-4) cell lines revealed significant cytotoxicity on the MCF-7 cell line that was superior to its cytotoxicity on the SK-GT4 cell line. With calculated IC50 reached 55.33µg/ml &522 µg/ml respectively.
Ghrelin and Obestatin Levels as a Novel Marker in Iraqi Obese Children
Authors: Tahir Noor Thair , ALfatlawi Wafaa Raji , AL Jedda Walaa Ahmed
Published: February 2023

Obesity is an escalating health problem in developing countries. One to ten children worldwide are overweight in a report showed by the International Obesity Task Force. Ghrelin, orexigenic peptide, has 28 amino acids, it is considered the greatest remarkable promotion in the last two decades for understanding the physiological changes of action regu­lating food intake and hunger. Obestatin is a 23-amino acid peptide nearly connected to ghrelin that secures from substitution splicing the alike resort molecule, pre-proghrelin. The study is designed to assess the level of ghrelin and obestatin in Iraqi obese children and its relation with other biochemical parameters. Ghrelin and obeststin levels were measured in sixty obese children; the range of their age was (5-16) years, and this group was compared to 30 children in a healthy state as a control. Serum FBS, PPBS, and also lipid profiles (TG, TC, HDL-c, and LDL-c) were determined in the studied groups. Calculation of insulin resistance was done by using (HOMA-IR) a Homeostasis Model assessment of insulin resistance. Ghrelin levels were lower in a significant way in subjects who have obesity in comparison with control group.  Significantly, there was a high increase in obestatin in obese patients when compared with control. This study demonstrates that obestatin raises and ghrelin is low in obesity, these hormones are related to the resistance of insulin, and there is an association between ghrelin and oxidative stress. The scales between obestatin and ghrelin are likely disturbed in obesity.
Impacts of Denial-of-Service Attack on Energy Efficiency Pulse Coupled Oscillator
Authors: Hassan Faisal Osman , Samir Nasrina M , Hanapi Zurina Mohd
Published: February 2023

The Pulse Coupled Oscillator (PCO) has attracted substantial attention and widely used in wireless sensor networks (WSNs), where it utilizes firefly synchronization to attract mating partners, similar to artificial occurrences that mimic natural phenomena. However, the PCO model might not be applicable for simultaneous transmission and data reception because of energy constraints. Thus, an energy-efficient pulse coupled oscillator (EEPCO) has been proposed, which employs the self-organizing method by combining biologically and non-biologically inspired network systems and has proven to reduce the transmission delay and energy consumption of sensor nodes. However, the EEPCO method has only been experimented in attack-free networks without considering the security elements which may cause malfunctioning and cyber-attacks. This study extended the experiments by testing the method in the presence of denial-of-service (DoS) attacks to investigate the efficiency of EEPCO in attack-based networks. The result shows EEPCO has poor performance in the presence of DoS attacks in terms of data gathering and energy efficiency, which then concludes that the EEPCO is vulnerable in attack-based networks.
The Influence of Ablation Speed on the Synthesis of Carbon Nanostructures Via Pulsed Laser Ablation of Asphalt in Ethanol
Authors: Al-attar Huda Mahmood , Azzawi Mohanad Mousa
Published: February 2023

Pulsed liquid laser ablation is considered a green method for the synthesis of nanostructures because there are no byproducts formed after the ablation. In this paper, a fiber laser of wavelength 1.064 µm, peak power of 1 mJ, pulse duration of 120 ns, and repetition rate of 20 kHz, was used to produce carbon nanostructures including carbon nanospheres and carbon nanorods from the ablation of asphalt in ethanol at ablation speeds of (100, 75, 50, 10 mm/s).  The morphology, composition and optical properties of the synthesized samples were studied experimentally using FESEM, HRTEM, EDS, and UV-vis spectrophotometer. Results showed that the band gap energy decreased with decreasing the ablation speed (increasing the ablation time), the minimum mean particle size of the synthesized samples was 76 nm at an ablation speed of 100mm/s, while the maximum mean particle size was 98 nm at ablation speed of 50 mm/s, the nanospheres were agglomerated to form larger spherical nanoshapes. All the synthesized carbon nano colloids exhibited a blue-green PL emission. It was concluded that the presence of carbon nanorods has an effect on the optical properties of the synthesized nanospheres.
Gaussian Integer Solutions of the Diophantine Equation x^4+y^4=z^3 for x≠ y
Authors: Ismail Shahrina , Atan Kamel Ariffin Mohd , Viscarra Diego Sejas , Yow Kai Siong
Published: February 2023

The investigation of determining solutions for the Diophantine equation  over the Gaussian integer ring for the specific case of  is discussed. The discussion includes various preliminary results later used to build the resolvent theory of the Diophantine equation studied. Our findings show the existence of infinitely many solutions. Since the analytical method used here is based on simple algebraic properties, it can be easily generalized to study the behavior and the conditions for the existence of solutions to other Diophantine equations, allowing a deeper understanding, even when no general solution is known.
Synthesis and Study of the Antimicrobial Activity of Modified Polyvinyl Alcohol Films Incorporated with Silver Nanoparticles
Authors: Ahmed Basma J. , Saleem Maida H. , Matty Fadhel S.
Published: February 2023

A new class of biologically active nanocomposites and modified polymers based on poly (vinyl alcohol) (PVA) with some organic compounds [II, IV, V and VI] were synthesized using silver nanoparticles (Ag-NPs). All compounds were synthesized using nucleophilic substitution interactions and characterized by FTIR, DSC and TGA. The biological activity of the modified polymers was evaluated against: gram (+) (staphylococcus aureus) and gram (-): (Es cherichia coli bacteria). Antimicrobial films are developed based on modified poly (vinyl alcohol) MPVA and Ag-NPs nanoparticles. The nanocomposites and modified polymers showed better antibacterial activities against Escherichia coli (Gram negative) than against Staphylococcus aureus (Gram positive). This work also studied the effect of using different amounts of nanoparticles on the effectiveness against bacteria and it was found that nanocomposite (P2/Ag 5%) has superior antibacterial properties against Escherichia coli.