bluuebunny/crossref_metadata_2025 huggingface dataset:
Surgical Management of Tibial Plateau Fractures with Locking Compression Plate
Authors: Shrestha Bipan , Kandel Prakriti Raj , Shrestha Kishor Man , Shrestha Shreshal , Yadav Rakesh
Published: June 2021

INTRODUCTION

Tibial plateau fracture is a common fracture that accounts for 1-2% of all fracture. Various treatment options including proximal tibial plating with locking compression plates are available for the treatment of tibial plateau fracture. This study was done to determine the clinical profile and functional outcome of tibial plateau fracture following locking compression plating.

 

MATERIAL AND METHODS

This prospective and observational study was carried out in Orthopedics Department of Universal College of Medical Sciences-Teaching Hospital (UCMS-TH) from December 2018 to July 2020. After Ethical clearance (UCMS/IRC/224/18) from Institutional Review Board (IRB) of UCMS-TH and informed written consent, all patients with tibial plateau fracture (Schatzker II-VI) who fulfilled the inclusion criteria were enrolled in the study and treated with locking compression plate. Post-operatively patients were regularly followed at 6 weeks, 3 months and 6 months for clinical, radiological and functional assessment. Descriptive statistics like frequency, percentage, mean and standard deviation were used to analyze the data.

 

RESULTS

In our study of 30 cases, the mean age was 37.77 ±15.65 years. Most of the cases were Schatzker type VI (13 patients) and type II (9 patients). The average duration for fractures union was 23.4 ±2.1 weeks. Superficial wound infection was the common complication seen in five cases. At six months, the mean knee society score (KSS) was 78 ±7.22 and majority of patients (19 patients) had good results.

 

CONCLUSION

Locking compression plate has an excellent functional and radiological outcome. It is an effective implant that can be adopted for the treatment of tibial plateau fractures in adults.
Prevalence and Pattern of Rheumatic Heart Disease among Reproductive Age Group Female
Authors: Shrestha Manoj , Aryal Prakash
Published: June 2021

INTRODUCTION

Rheumatic heart disease (RHD) remains a major public health problem in developing countries. In low income countries RHD accounts for approximately 90% of all cardiovascular disease among pregnant women. This study aims to evaluate the prevalence and pattern of RHD among reproductive age group women presenting to a tertiary care teaching hospital in Central Nepal.

MATERIAL AND METHODS

Prospective observational study was carried out in College of Medical Sciences Teaching Hospital, Bharatpur, Nepal from January 2019 to December 2019 by doing transthoracic echocardiography (TTE) of reproductive age group females (n=800) from 15 years to 45 years of age. The data were collected in pre-structured proforma.

RESULTS

Out of 800 patients, RHD was present in 46 (5.75%) patients. The incidence of RHD was found to be highest in the age group of 30-35 years 13 (28.3%) and the mean age of presentation was 29.24 years. Mitral valve was the most common valve involvement and mitral regurgitation 37 (80.4%) was the most common valvular dysfunction present in patients with RHD.

CONCLUSION

The prevalence of RHD among reproductive age group female is high and mitral valve is the most commonly affected valve.
Serum Vitamin D and B12 Levels in Alcoholic Male Patients: A Cross-sectional Study
Authors: Jayan Archana , Pokhrel Buddhi Raj , Gautam Narayan , Jha Amit Chandra , Tamang Binaya , Shrestha Jharana , Ranjan Sanjeev , Dubey Raju Kumar
Published: June 2021

INTRODUCTION

Alcohol dependence is a global problem and is rapidly increasing in developing countries. We aimed to analyze the serum levels of vitamin B12 and vitamin D in chronic alcoholic patients and their association with parameters of liver function.

MATERIAL AND METHODS

A cross-sectional study was carried out in Universal College of Medical Sciences, Bhairahawa, Nepal from March 2020 to September 2020 on patients visiting the Psychiatric Out Patient Department (OPD) for the treatment of alcohol dependence. The patients were categorized as excessive and moderate drinkers. Serum vitamin B12, vitamin D, and hepatic function parameters were measured.

RESULTS

The median serum vitamin B12 and vitamin D levels were 467.8 pg/ml and 24.9 ng/ml respectively. Excessive drinkers had significantly higher B12   levels than moderate drinkers. Vitamin B12   levels correlated positively with liver function parameters, as well as alcohol amount and duration of consumption. Vitamin D levels were insufficient in 57 (71.25%) of the overall participants.

CONCLUSION

Serum levels of vitamin B12 are not affected in patients with alcohol dependence. Alcohol consumption, however, reduces serum concentrations of vitamin D. Vitamin B12  concentration is positively associated with liver enzymes and other parameters of liver function.
Multiple Odontogenic Keratocysts in a Non-syndromic Young Patient: An Unusual Case Report
Authors: Mishra Ravish , Kandel Laxmi , Yadav Deepak , Tripathi Shashank , Karki Bijay , Chaurasia Nitesh , Singh Sunil Kumar
Published: June 2021

Odontogenic keratocyst (OKC) is a benign intraosseous lesion with invasive and aggressive behavior. It comprises approximately 2-21.8% of all jaw cysts. Odontogenic keratocysts (OKCs) are believed to arise from remnants of the dental lamina most common site in the molar ramus area. OKCs have a specific histopathologic appearance and are found to be locally aggressive and have a high recurrence rate, thus requires close long-term follow-up. OKCs are one component of the Gorlin-Goltz syndrome and all patients with multiple OKCs should be evaluated for this syndrome. In this paper, we present a case of a 13-year old non-syndromic female patient with multiple OKCs located at symphysis and bilateral mandibular angle region who was treated surgically with no obvious post-operative complications during follow-up period.
Editorial Vol.33
Authors: Paudel Ram Chandra
Published: June 2021

No abstract available.
Beyond Beasts: Some Cases of Native American AniManism
Authors: Rauniyar Bijay Kumar
Published: June 2021

We all are animals and animals (are) us. There is only a thin line between both of us and beasts. We often tend to fall towards the beastly line. This paper, however, will show how the Native American tribes maintain their ties and wisdom with the animals. For them, animal spirits stand for life and livelihood. They regard animals as “the messenger for wisdom about life, nature, and power. These also prophecy future (events), as we take dogs’ moaning to herald earthquake and cats’ growling to trumpet troubles. The tribes represent those spirits through symbols on clothes, art and ceremonial items as “Traditional Ecological Knowledge,” or TEK, in short (Grayson). For example, northern Plains peoples used buffalo images in holy rites and placed its skulls on homes to honor its spirit while others name clans after animals, and use animal amulets, talismans, and fetishes. In Nepal also, some Tharus have Gajaraj (King of Elephants) clan; and Hatti (elephant) is the clan name of a Vaishya caste in Terai. Here Gaindakot, across the Trishuli River, is named so as “a habitat of rhinos” and Chitrawan (Chitwan) after Chitrakut, India and it celebrates the entire flora and fauna along with the humans. Other noteworthy animal place names, among many, are Gaighat (Udaypur), Bayalbas (Sarlahi), Ghodasahan (Bihar, India), Gaushala (Mahottari and Kathmandu), Gauchar(an) (Kathmandu), Singapore (Singapore), and so on. Many deities have animals as their carriers or costumes like snake and tiger skin (Shiva), mouse (Ganesha), and peacock (Saraswati), and many nations have animals as their prominent national symbols like eagle (USA), tiger (India), lion (Sri Lanka). Even some currencies carry animals denoting denominations—for examples, gainda (rhino) means 100.00 NPR, bagh (tiger) stands for 500.00 NPR, and hatti (elephant) is worth 1,000.00 NPR.
Mayavini Sarsi (Circe): Devkota’s Reworking to Western Myths
Authors: Chalise Keshav Raj
Published: June 2021

Laxmi Prasad Devkota, celebrated poet as the Mahakavi or Poet the Great wasborn in 1966 BS. Writing in distinct style from the tradition, Devkota has broken the convention in Nepalese writing, both in form and content, though he was in the difficult mode of free expression due to Rana observation over writings and even the discouraging situation on free thinking and creative writing.

He has adapted Sanskrit tradition of writing epics, (Mahakavya) and also, he has composed the epic on free verse. He has introduced and applied western Romantic trend of writing poetry. With these new modes, he has introduced new genre and approach in writing poems and other forms of literature. Openness, lucidity and honesty are some of the characteristics of Devkota’s poetic works. His feelings, sensibility and expressions have been blended perfectly and brilliantly with words and meanings that have created an explosion of thoughts and ideas in his writings. We find spontaneous expression in his poems and there is no artificial sense.

As a versatile writer, he has composed in all literary genres, pomes, epics, essays, plays and fictions, but he is basically a poet. Having with the knowledge both in eastern Sanskrit literature and western literary traditions, he has combined both traditions in his Nepali writings. With the use of the western and eastern mythical references, he has united the traditions of the both in his writings. This article aims to observe his revisit to the eastern and western mythical references in Mayavini Circe, the epic on free verse.
Maoist Combatants’ Narratives: Partisan Attachment to Post-truce Politics
Authors: Acharya Khangendra
Published: June 2021

Ten-year long war led by Communist Party of Nepal (Maoist) [hereafter CPN (M)] from February 1996 to November 2006 has been understood as one of the most violent times in Nepali history. The armed wing of CPN (M), People’s Liberation Army (PLA) formed in 2001, was the armed group combating in the war front. Prior to the formation of PLA, CPN(M) had set up its armed groups differently: they had three-tier structure in 1994 that comprised combatant group, security group and volunteer group, which was transformed in 1997 into Guerrilla Squad, and in 1997 into Guerrilla Platoon. Subsequent transformations were Guerrilla Company in 1999 and Guerilla Battalion in 2000. All these groups were involved in armed actions of various magnitudes including selected annihilation, sabotage, ambush, raids and attacks.When the peace truce, the Comprehensive Peace Agreement (CPA), was agreed, CPN (M) claimed that the party had 32,000 People’s Liberation Army members, around 20,000 of whom were verified by the United Nations (UN).
Rasa Theory Applied to William Shakespeare’s Twelfth Night
Authors: Budhathoki Mahendra Kumar
Published: June 2021

The primary purpose of the paper is to study Shakespeare’s plays Twelfth Night (Western literature) through rasa theory i.e. an Eastern literary theory. Rasa etymologically refers to liquid, flavour, taste, elixir, essence, pleasure, beauty. Literary meaning of rasa, as Bharata defines, is that which is relished or enjoyed. He describes rasa as the delight that the readers experience the generalized emotions presented in the dramatic art. Rasa is a study of universal human emotions. “Rasa is the […] study of emotions which deals with the delight, one takes in literature” (Poonam 5). The ultimate goal of rasa theory is to act as a catalyst to enhance aesthetic delight in literature. Rasa as the soul makes the literature alive. “The aim of performance [is] to evoke [sentiment] in the mind of audience” (Keith 314). Dramatic works appeal to human heart. “Rasa theory embraces humanism as a whole. It does not leave out any of the emotions, which could produce rasa. Rasa theory therefore is an all-pervasive humanistic theory” (Fernando 35). Readers appreciate and relish literature that provides aesthetic enjoyment.
Dissecting the Human Nature in Kafka's Metamorphosis
Authors: Shrestha Ravi Kumar
Published: June 2021

This paper intends to strengthen the relationship between humans and non-humans. So, it searches human nature in the non-human. Human beings dissect animals or non-humans in the science lab whereas in the novella 'Metamorphosis', Franz Kafka dissects human nature in the insect after Gregor’s metamorphosis.
Silent Resistance Against Androcentric Violence: An Ecofeminist Reading of Sarah Orne Jewett's "A White Heron"
Authors: Adhikari Shreedhar
Published: June 2021

This paper tries to unravel the cross-cutting dimensions of ecology and feminism for holistic analysis of "A White Heron." The theoretical insights drawn from both schools combine to form the critical lens of ecofeminism to find out the underpinning operational ideology and interpret literaty texts. Greta Gaard and Lori Gruen state: "Standing at the crossroads of environmentalism and feminism, ecofeminist theory is uniquely positioned to undertake a holistic analysis of these problems in both their human and natural contexts" (277). The evolution of interdisciplinary approach and critical practices has led to re-reading and reinterpreting the literary texts ever exploring and widening their dimensions.
Laxmi Prasad Devkota: A Myth-taker and a Myth-maker
Authors: Adhikari Tara Prasad
Published: June 2021

Laxmi Prasad Devkota was a romantic poet, well acquainted with the Western and Eastern romantic tradition. It is a well-known fact that the western romantic writers brought about a kind of revival of the era of mythology through their writings. Mythical stories and scenes often became the sources for their works. These romantic poets sometimes took the existing myths for their literary creations and sometimes they also created their own myths. Love for mythology is visible not only in these western Romantic poets but also in our own poet, Mahakavi Devkota. Because of his intense knowledge of the classic myths, he often exploits some aspects of mythology in his writings. In his works, Devkota often uses mythological refrains, names, character traits, mythical beings and some related images. He does not just take myths from various sources; at times he also creates them.
Bill Aitken’s : Footloose in the Himalaya : A Saga of “Peak” Experiences
Authors: Singh Vijay Prakash
Published: June 2021

From Buddhist Ladakh to Hindu states of Himachal Pradesh and Uttarakhand is a huge geographical stretch to traverse but being the other two Himalayan regions of North India they are significant on the traveller’s map and itinerary.
On the Theory of The Symbiosis of Emotion and Reason of Xunzi
Authors: Baohong Wu
Published: June 2021

In Xunzi's thought, the noumenon self is the existence which is connected with all things on the basis of Dao. It is the existence of the integrity of emotional desire, intellectual ability, willpower and social behavior ability. Therefore, the pursuit of emotional desire or intellectual rationality can not achieve the real self. The realization of self is the same process as people's understanding of Tao. It is not natural. It needs to eliminate the rudimentary and accumulate the etiquette and righteousness to support emotion. Therefore, Xunzi's negation of the attitude and behavior of only obeying the sexual desire and the emphasis on the hypocrisy of the way of doing Li and Yi by heart are aimed at highlighting the fact that the ontological self remains to be completed and the existence of individual life coexists with emotion and reason.
Community Mobilization in Micro Credit as a Tool of Women Empowerment
Authors: Bhandari Nirmal
Published: June 2021

This article is about community mobilization in microcredit as a tool of women empowerment. It argues that women empowerment is a process and community mobilization is a tool for women empowerment process through micro-credit programs. This article is based on the views of selected key informants’ information through participant observation and a case study at Mahadevsthan Village in Dhading. Three local NGO managers and their three beneficiaries were conveniently selected for the sampling purpose. The main argument of the article shows that most of the females who received microcredit finally got socio-economic empowerment through acquiring access to capital, control over resources, self-esteem, confidence, decision-making power.
The Effect of Covid-19 on Remittance Economy of Nepal
Authors: Kafle Hari Bol
Published: June 2021

Remittance in Nepal before the Covid-19 outbreak was the largest source of microeconomic stability since it has contributed 26 percent of the total Gross Domestic Product. Indeed, it is a principal income of the workers’ household since 55.8 percent of the Nepalese households have been receiving it. As expected, the potential inflow of remittance after Covid-19 decreased massively and it has an unprecedented adverse effect on the overall Nepalese economy, downsizing from national-level income to everyday living patterns of rural Nepal. The paper aims to analyses the present economic condition based on qualitative review. It is a qualitative review of the literature presented in reference. This study has scrutinized the primary level effects of Covid-19 in the remittance economy and figured out its chain of effects on key socioeconomic elements. Moreover, this study has revealed the role of remittance in Nepal and its primary level potential effects from the national level to the socio-economic life of rural Nepal. The reports published from Nepal Rastra Bank, Ministry of Finance, other authoritative agencies, and previous research works have been appraised.
Tantric Buddhism in Nepal
Authors: Nepal Gopal
Published: June 2021

Tantrism is the science of practical spiritualism. Tantrism is the practical way out of enlightenment. It is the perfect mix of theoretical and empirical knowledge of liberation. Although there are different arguments for and against tantric Buddhism. To find out the basic overview of Tantric Buddhism the study has been conducted. It is a literature review of Tantric Buddhism in Nepal. In conclusion, the study found that there is a great contradiction between Buddhist philosophy with the law of cause and effect. It is difficult to make ritual action conform to such a law, as he demonstrated.
Buddhist Economics: An Ethnography of Tamang Community of Temal
Authors: Shrestha Kiran
Published: June 2021

Buddhists Economics is economic science based on Buddhists Philosophy specially focused on the noble eightfold path. Ethnography denotes the detailed cultural ethnicity profile of a specified community. Thus it is an ethnicity graph of Tamangs of Temal Rural Municipality from Buddhists' economic perspective. To get the detailed cultural and economic profile of Tamang of Temal the study has been prepared. It is an ethnography of Tamang of Temal from Buddhist economics and right livelihood. Finally, Tamang is Buddhists but they are highly influenced by different ideologies and now turned into a different type of unique Temal Tamang Buddhists.
“Teško mi je palo odvajanje od obitelji, društva i škole. Nedostajao mi je moj dom.” – “preživjeti” malignu bolest iz perspektive izliječenih mladih osoba
Authors: Džombić Anita
Published: June 2021

Cilj istraživanja bio je steći potpunije razumijevanje iskustva preživljenja maligne bolesti iz perspektive izliječenih mladih osoba. U istraživanju je sudjelovalo dvadesetero mladih koji su se liječili od nekog oblika maligne bolesti (akutne limfoblastične leukemije (ALL), meduloblastoma, osteosarkoma, Ewingova sarkoma, Non-Hodgkinova limfoma i aplastične anemije). Primijenjena metoda prikupljanja podataka bio je anketni upitnik, a dobiveni su podaci analizirani metodom tematske analize. Generirane su tri glavne teme istraživanja: 1) saznanje o bolesti, 2) zahtjevni aspekti liječenja i 3) percipirani negativni i pozitivni ishodi oboljenja. Rezultati izvješćuju o reakcijama na dobivanje dijagnoze i o razumijevanju prirode bolesti. Upućuju na to da je za mlade tijekom liječenja bila zahtjevna socijalna izolacija, odvojenost od članova socijalne mreže, određeni medicinski postupci i nerazumijevanje od strane okoline. Bolest je utjecala na njihov tjelesni izgled i uzrokovala gubitak samopouzdanja i bezbrižnog djetinjstva, smanjenu mogućnost obrazovanja, smanjeni izbor aktivnosti slobodnog vremena te slabljenje društvenih kontakata. Unatoč nepovoljnim posljedicama bolesti prisutne su i one pozitivne koje mladi prepoznaju kroz povećanu zrelost i osobnu snagu te angažman u organizacijama civilnog društva koje se bave vršnjačkom podrškom oboljelima. Dobivene empirijske spoznaje sugeriraju potrebu za sveobuhvatnom psihosocijalnom podrškom oboljelima, tijekom i nakon aktivnog tretmana liječenja u područjima informacijske podrške, tjelesnog i mentalnog zdravlja, obrazovnih postignuća i vršnjačke edukacije.
Secondary health conditions in individuals with acquired long-term disabilities
Authors: Duda Marlena
Published: June 2021

The aim of this study is to advance our understanding of the secondary health conditions (SHCs) experienced by individuals with acquired long-term disabilities. This review is based on published literature and addresses the nature and perspectives associated with the phenomenon of disability, as well as the terminology used to describe it. The current understanding of SHCs limits and explains the range of information on somatic and mental illness with respect to the following criteria: SHCs are secondary to the primary disorder, they are preventable and modifiable, they manifest in different ways and for different durations of time, and that they exacerbate the severity of the primary condition. This review attempts to describe particular aspects associated with functioning in the context of acquired physical disabilities, practical implications of research on this subject, and perspectives for the future.
CONCEPTUAL MODEL OF INNOVATIVE ECONOMIC DEVELOPMENT
Authors: Kovalenko Elena
Published: June 2021

The article emphasizes that Ukrainian government must choose the way of widespread innovation and building a competitive state. Increasing the competitiveness of Ukraine is possible only providing the establishing of innovative development mechanisms and technological improvement of the national economy.

The main obstacles of Ukraine's transition to an innovative model of development have been identified. Innovation processes in the economy have not gained significant scale, the number of enterprises implementing innovations is decreasing every year and today is 12-14 %, which is 3-4 times less than in innovative economies countries. It is concluded that the intensive development of innovation in modern conditions provides a basis for sustainable economic growth, which provides an opportunity to argue about the innovative type of economic development in contrast to the stagnant, evolutionary, extensive. The course for innovative development in Ukraine determines the transition of the economy to a new qualitative state.

It is proved that in the current crisis situation in Ukraine, there is a problem to develop a model of sustainable economic growth, the solution of which will be the basis for a qualitatively new type of economic development. The qualitative characteristic of innovative economy and principles of its full-fledged effective functioning are resulted. The current system and level of financing of innovation activity in Ukraine, which requires both qualitative and quantitative changes, introduction of state and non-state financial methods aimed at intensification of innovation activity are analyzed. The necessity of transition to the innovative economy has been substantiated, which will give an opportunity not only to bring Ukraine's economy out of crisis, but also to accelerate economic growth, which will ensure further stable socio-economic development of society. A conceptual model of innovative economic development is proposed.

The role of State innovation policy in Ukraine is defined, which would ensure the creation of socio-economic, organizational and legal conditions for the effective reproduction, development and use of the scientific and technical potential of the country.
DEVELOPMENT OF THE MODEL OF ENTERPRISE GROWTH ON THE BASIS OF TECHNOLOGY TRANSFER ACTIVATION IN THE FORM OF JOINT ENTREPRENEURSHIP
Authors: Chernyavs'ka Iryna
Published: June 2021

Technology transfer is an important element in ensuring the growth of technological development and competitiveness of the modern enterprise. Joint venture as one of the specific forms of technology transfer gives participating companies the opportunity to attract significant investment, new management technologies, stimulates the production process of competitive products and facilitates technological exchange. Today, the problem of participation in various forms of joint ventures, which is an appropriate method of achieving competitive advantage through cooperation, is becoming relevant for the development of domestic enterprises. Solving problematic issues requires detailing the limitations of joint ventures and researching the areas of common interests of its subjects.

The aim of the study is to develop an effective model of intensifying technology transfer in the form of joint ventures based on the interaction of partner entities. The spheres of independent interests of the subjects of joint venture are researched and determined, the factors of guaranteed result are determined. The basis for the analysis was the scientific studies of domestic and foreign scientists on this issue. The theoretical and methodological basis of the study is a set of principles and methods of scientific research: the principle of systematization and theoretical generalization, methods of structural and functional analysis.

The results of the study showed that the conflict of interests of the subjects of joint venture arises in situations where there is a tendency to integration and the subjects expect to get a certain guaranteed result. It has been proved that a necessary condition for ensuring mutually beneficial cooperation of individual joint ventures is the existence of a guarantee of useful results, and partnership within the joint venture is based on common interests and goals to be achieved in the results of activities and aimed at consolidating cooperation of individual participants through joint ventures. The implementation of the developed model of enterprise development based on the intensification of technology transfer, which describes the continuous changes in the process of functioning of the form of joint venture over time, can have a useful effect on its successful operation. The practical value of the model is that individual entities, regardless of their own economic policies and the nature of their interests, have a common area of compromise in which they can conduct joint ventures.
FINANCIAL ACCOUNTING IN THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT OF SUSTAINABLE DEVELOPMENT OF THE ENTERPRISE
Authors: Budko Oksana
Published: June 2021

The article points to the need to build a system of accounting and analytical support for sustainable development, which will be a reliable information base for making effective management decisions. It is determined that the system includes an accounting subsystem, the basis of which is financial accounting. The purpose of financial accounting is to ensure the preparation and disclosure of information about the financial condition and results of the enterprise, which are related to economic, environmental and social aspects of the activity. The content of the component composition of financial accounting is analyzed. The methodological, organizational, methodical and technological aspects of the study of financial accounting are revealed, which provide an opportunity to establish its reserves as an information resource for the management of sustainable development of the enterprise. The information possibilities of financial accounting for the purposes of enterprise management are defined.
THE FEATURES OF ACCOUNT RECEIVABLES ACCOUNTING AT COKE ENTERPRISES
Authors: Kemarska Liliia
Published: June 2021

The article examines the features of account receivables accounting at coke enterprises in Ukraine. Different approaches for defining the «account receivable» term by domestic and foreign researchers were examined, the difference between interpretations was determined. Various approaches to the account receivable classification were explored, the classification attributes were generalized on the basis of the conducted research. It was proposed to extend the existing classification with the following attributes: by agreement with counterparties, by currency of debt, by legitimacy of occurrence. According to the added classification attributes, the types of account receivables were distinguished (сoncerted and the unconcerted account  receivable on a sum and terms, for example, not confirmed claims fines; real and fictitious account receivable, that is represented in an account without actual realization of economic operation or as a result of economic operations that is confessed by a court as incompetent). The features of account receivables accounting at the PJSC “DNIPROVSKY CCP” were examined. In accordance with the chosen accounting policy, the classification of account receivables at the enterprise was highlighted. The features of registration of primary documents of origin and repayment of account receivable for various business transactions were analyzed. The features of recognition and assessment of account receivable, the procedure for forming the provision for doubtful debts were revealed, the procedure and grounds for writing off debts, the features of its reflection in the financial statements were determined. For more detailed accounting of account receivables in the enterprise, measures to improve accounting were proposed. For account receivables accounts in the enterprise, it is proposed to introduce sub-accounts for accounting of debts for which the payment deadline has not come, and debts that have not been repaid on time. For accounting the doubtful debt reserve for long-term and short-term account receivables it’s proposed to introduce separate sub-accounts to the account of the accounting of the doubtful debts reserve. Based on the proposals made the changes to the working card of accounts of the PJSC “DNIPROVSKY CCP” were developed.
ASSESSMENT OF RHYTHMICITY AND ANALYSIS OF SEASONAL OSCILLATIONS OF SALES OF PRODUCTION BY A SUBJECT OF A SMALL ENTERPRISE
Authors: Khmelyuk Alona
Published: June 2021

The basic principles of formation and normative-legal regulation of the organization of the account of subjects of small business in Ukraine are considered. The formation and development of small business in Ukraine is detailed in the dynamics, in accordance with current regulations for the period 1991-2021. It is established that the formation of small business in Ukraine, in particular legal entities of small businesses have certain features. Such features of the formation and development of private enterprises are associated with certain legal conflicts that arise in the formation of small businesses and their operation. The study of the activities of a private enterprise in modern business conditions has led to a study to assess the impact of structural factors on the volume of sales. It is proved that small businesses with no assortment of products are exposed to seasonal factors. There are different approaches to the choice of a system of statistical indicators to assess the structural changes in output in the dynamics. The expediency of application of the index method, in particular seasonality indices for the purpose of measurement of influence of seasonal fluctuations on volume of realization of production (works, services) is confirmed. The algorithm for estimating seasonal components for the volume of sales, in particular water, is determined. The seasonal wave of sales of products by a small business entity is presented graphically. The rhythm and seasonal fluctuations of sales of products by a small enterprise are estimated according to the quarterly dynamics by the method of offset taking into account rhythmic deliveries. The system of indicators is calculated on the basis of seasonality indices: amplitude of fluctuations; linear and standard deviation to measure the effect of seasonal fluctuations. Effective methods of improving the analysis of small businesses are proposed.
Iluminación: La pedagogía femenina en los conventos poblanos durante la primera mitad del siglo XIX
Authors: Marín Ibarra M.
Published: June 2021

El siglo XIX mexicano con base en el ensayo error creó las instituciones necesarias para su funcionamiento como una nación independiente, moldeando la participación de los nuevos ciudadanos que harían del nuevo país una nación trabajadora y progresista. Dentro de esta mirada idílica se configuraron fuerzas que crearon la dupla encargada de moldear a los nuevos ciudadanos, así el poder eclesiástico y el Estado ocuparon como su arma principal a la educación con el propósito de moldear a la sociedad mexicana, siendo el principal objetivo de la presente investigación particularizando en la poblana.La educación poblana del XIX atravesó por una compleja construcción histórica que ocupó hechos sagrados para el desarrollo social. Dentro de los conventos se establecieron los colegios femeninos se convirtieron en el espacio por excelencia para acceder y realizar la devoción mariana la cual, limitó sus prácticas sexuales al vigilar y sancionar los cuerpos femeninos.La práctica pedagógica se basó particularmente en el control de las pasiones femeninas que se profundizaron gracias a diversos sistemas y códigos de control, orientación y vigilancia, debido a que el cristianismo ocupó como su principal emblema en la transformación personal la iluminación, la cual se dio mediante la conciencia, la confesión y la penitencia. Así se creó una pedagogía personalizada, adaptada a sus propias necesidades con el único propósito de lograr la salvación mediante la iluminación del individuo que construiría la ciudad de Dios.
Perfilometría 3D por proyección desenfocada de patrones binarios
Authors: Silva A. , Flores J. L. , Muñoz A. , García-Torales G.
Published: June 2021

Las técnicas basadas en proyección de luz estructurada son ampliamente estudiadas y utilizadas en el área de perfilometría tridimensional, esto debido a la capacidad para obtener información completa de la superficie de objetos. Algunas de estas técnicas se basan en la proyección de patrones de intensidad sinusoidal y el uso de algoritmos de corrimiento de fase. En el caso de la reconstrucción tridimensional de objetos dinámicos en movimiento, uno de los desafíos es reducir el número de pasos o imágenes a ser proyectadas. Sin embargo, la precisión de estos sistemas se reduce conforme decrece el número de patrones (a un mínimo de tres). El sistema de proyección presenta una respuesta no lineal, lo cual introduce armónicos en los patrones adquiridos y en la recuperación de fase. En los últimos años, la proyección desenfocada de patrones binarios para generar patrones de franjas cuasi sinusoidales ha emergido como una alternativa para evitar el problema de no linealidad del proyector y, por ende, reducir el error en la fase. En este trabajo se presenta una revisión de distintos métodos propuestos en la literatura para generar patrones binarios, los cuales sintetizan patrones cuasi sinusoidales cuando son proyectados fuera de foco. Adicionalmente, analizamos el error de fase en función a la cantidad de desenfoque y el tamaño del periodo fundamental de las franjas. The techniques of structured light projection are widely studied in the area of three-dimensional profilometry, due to its ability to obtain information from the surface of an object. In particular, those based on the projection of a sequence of sinusoidal intensity patterns and the use of phase shift algorithms. In the case of three-dimensional reconstruction of dynamic or moving objects, one of the trends is to reduce the number of steps or patterns to be projected. However, the accuracy of these systems is reduced as the number of steps decreases (to a minimum of 3 steps). This is because the projection systems present a non-linear response, which translates into the introduction of harmonics in the acquired sinusoidal patterns, and therefore, error in the recovered phase. In the last years, the defocused projection of binary patterns has emerged as an alternative to avoid the projector’s non-linearity and generates quasi-sinusoidal fringe patterns to reduce the phase error. In this work, we review different techniques that have been proposed in the literature to generate binary patterns, which synthesize quasi-sinusoidal patterns when projected out of focus. In addition, we analyze the error in the phase as a function of the defocusing amount and the fringe pitch.
Diseño de imágenes para piezas inmersivas utilizando el método de pantallas nulas dentro de la región de la cáustica
Authors: Vázquez Navarrete E. G. , Castillo-Santiago G. , Avendaño-Alejo M.
Published: June 2021

El diseño de patrones predefinidos está ejecutado con procesamiento de imágenes a partir de un retrato fotográfico, con el cual hemos implementado el método de pantallas nulas por refracción para la creación de piezas de arte inmersivas, que implica un espacio donde el público se sumerge en una experiencia visual envolvente de 360 grados. En este trabajo se supone la incidencia de un frente de onda plano en una lente asférica plano-convexa, con el conocimiento del trazo exacto de rayos y la forma de la cáustica, se calcula la posición para colocar un detector CCD donde la intensidad es uniforme y podemos reconstruir el retrato en forma de patrón predefinido. Las imágenes fueron registradas en tiempo real y pueden ser proyectadas en medios digitales desde el montaje experimental. Como resultado final se obtuvo la visualización reconfigurada de un retrato fotográfico a partir de su pantalla nula por refracción y se concluye que la estética de los resultados pueden ser funcionales para su aplicación en piezas de arte inmersivas.
Ageism and the Unrealizability of Old Age
Authors: Gilleard Chris
Published: June 2021

This article addresses the topic of ageism through the lens provided by Simone de Beauvoir concerning the subjective “unrealizability” of age. In her book, Old Age, she adopted the terminology of existentialism to argue that old age was one of the “unrealizables”: phenomena that can be grasped only through their “otherness.” Old age, in her view, can only ever be understood as an object position, or rather a multiplicity of object positions, none of which aligns with the experiencing self. This inherent otherness of age provides a ready template for viewing agedness as an undesired, undesirable, and fundamentally alien characteristic. The outwardly ageing subject’s view of him- or herself remains always ageless, distinct from such otherness, experienced as more real than any self-reflected aged other. But while age’s unrealizability may sustain the individual’s subject position as ageless, it risks perpetuating the devaluation of the aged as always a collective other. Rather than demanding a resolution of such object and subject positions, I suggest that a more realizable goal may be to accept this inevitable opposition and focus instead upon improving the objective conditions of later life. Enriching the actual relations of care might constitute such an objectively “realizable” goal, one that is also in keeping with the social intent of de Beauvoir’s book.
Queering Ageism
Authors: Hess Linda M.
Published: June 2021

Queer theory is an effective tool for challenging ageist assumptions concerning the life course. Recent approaches by age studies scholars and queer theorists, such as Barbara Marshall, Linn Sandberg, Elizabeth Freeman, and Dustin B. Goltz, make use of a queer-theoretical lens to expose naturalized essentialist views of old age and the life course as normative constructions. As a significant way to heighten and shape cultural visibility, literary and filmic narratives play a crucial role in queering ageist cultural scripts of growing older and in highlighting the importance of non-heteronormative representations of aging. Leonora Carrington’s novel The Hearing Trumpet (1974) and Bruce LaBruce’s film Gerontophilia (2013) both exemplify, in their own ways, this process of queering as one of questioning, dismantling, and transforming essentialist assumptions about aging.
تسليم بيت المقدس للسلطان صلاح الدين الأيوبي سنة 583هـ/1187م هل كان صلحًا أم عنوة وتداعيات ذلك
Authors: EL-AWAİSİ Khalid
Published: June 2021

لفتوح البلدان أحكام خاصة تتعلق بطريقة تعامل المسلمون مع هذه المدن والبلدان، فإذا فتحت المدينة صلحا يختلف التعامل معها عما إذا فتحت عنوة. فَفَتُحُ عمر بن الخطاب لبيت المقدس كان صلحا وأعطى لأهلها أمنا على أنفسهم وأموالهم وكنائسهم، وكان هذا حال البلاد المفتوحة صلحا. أما المدن التي فتحت عنوة وصلحا في آن واحد كدمشق فَنِصفُها أخذ حكم الصلح والنصف الآخر له حكم العنوة، فيحق للمسلمين أخذ كل ما في ذلك الجزء ونقل ملكية كل ما فيه ليد المسلمين بما فيها من كنائس وغيرها. وفي ما فُتح عنوة فإما أن يقسم بين الغانمين فيصير ملكا لهم وإما أن يتوقف على المسلمين. وفي فتح صلاح الدين الأيوبي لبيت المقدس عدد من الأسئلة: هل كان الفتح عنوة أم صلحا؟؛ حيث إن صلاح الدين قام بتحويل استخدام بعض الكنائس والمرافق وترك بعضها ولم يغيرها. تناقش هذه المقال كيف تم تسليم بيت المقدس لصلاح الدين؟ حيث إنه أقسم أن لا يفتحها إلا عنوة بعد أن عرض الصلح على أهلها عدة مرات قبل محاصرتها. وتناقش المقالة تداعيات ذلك من حيث شروط التسليم والتغييرات التي قام بها صلاح الدين على الأرض بعد الفتح.
Dielectric Properties of Graded and Non-Graded InGaN/GaN MQWs
Authors: BILGILI Ahmet Kursat , OZTURK Mustafa , ÖZÇELİK Süleyman , TATAROGLU Adem
Published: June 2021

In this study, dielectric properties of graded and non-graded InGaN/GaN multi quantum wells (MQWs), grown on sapphire(Al2O3) wafer by Metal Organic Chemical Vapor Deposition (MOCVD) technique, are investigated. In order to notice graded layer effect on characteristics of MQWs some of GaN layers are grown by doping In atoms. Dielectric function of films are determined by Swanepoel envelope method. Real and imaginer dielectric coefficient of the films are calculated by using refraction index and extinction coefficient. Differences in refraction index values are discussed for graded and non-graded samples. During determination of dielectric function variations of complex and imaginer dielectric coefficients with photon energy are shown for both samples
METAPHORS OF LOVE IN THE BELARUSIAN DISCOURSE OF THE 21ST CENTURY
Authors: Vasilevskaya Elena
Published: June 2021

The purpose of the work is to identify the functional and stylistic role and semantics of metaphors of love used in the modern Belarusian language. The source of the material was the texts of the belles-lettres and journalistic style written in the 21st century, in which the issues of the relationships between a man and a woman are raised. The article is based on the short novel “Between Day and Night” by N. Rybik, materials from collections of stories by Belarusian writers, periodicals and the Belarusian N‑corpus were also used.
The descriptive method was chosen as the main one; the article uses elements of functional and stylistic and contextual analysis.
Analysis of the metaphorical use of words used by modern Belarusian authors to describe various stages of the appearance of feelings and the degree of their manifestation shows that the attitude towards love in the modern Belarusian society is changing significantly. Love is often perceived not as something mysterious and extraordinary, but as something that you need to create yourself, using all available means for this (play, imitate, apply witchcraft, etc.). The main thing in love is to subjugate a person, bind them to oneself, which is realized in the use of the words ‘to hook’, ‘to woo’, etc. Marriage is perceived as something fickle (to try marriage) and divorce is perceived as a temporary measure (to part).
Love is also considered as a disease that subjugates the will of a person, destroys them, which is emphasized by the use of metaphors like madness, to go nuts, etc.
Lovehunting appears, which requires a large selection of partners (casting, asset), special skills and long practice (maneuvering).
The external traits of a person become most important in relationships, therefore, the metaphors supermodel and swan princess are often used to describe young and beautiful women.
Significant changes in the feeling are reflected in the choice of synonyms for the word ‘love’: surrogate, syrup, etc.
Thus, the analysis of the figurative use of words allows us to outline the main changes that are taking place in the sphere of human relations in the Belarusian society of the 21st century.
NADVIRNA AREA ON LINGUISTIC MAPS
Authors: Kysliak Lesia
Published: June 2021

The paper is devoted to the status of dialects of the settlements in Nadvirna district, Ivano-Frankivsk region, which required a through studying of the works of well-known dialectologists of the boundaries of pokutskyi, naddnistrianskyi, hutsulskyi, boikivskyi dialects.

The paper contains the analysis of the linguistic maps of AUL (Atlas of the Ukrainian language), made by S. Bevzenko, О. Horbach, Ya. Zakrevska, F. Zhylko, Ya. Yanіv, Т. Yastremska; it also includes descriptive works of the researchers of sub-dialects of a south-west dialect where dialects of settlements of Nadvirna distirct, Ivano-Frankivsk region were represented.

The material, cartographed by precursors, has proved that dialects of Nadvirna area are not similar at all language levels. It was stated that researchers chose various networks of dialects which did not allow them to draw demarcation lines between hutsulskyi, naddnistrianskyi, pokutskyi and boikivskyi dialects. In descriptive works about these dialects a starting point in defining boundaries is Nadvirna, part of Nadvirna district (except for the settlements in the north), part of Nadvirna area to the north of Yaremche and others. The attention has been paid to the fact that a demarcation line can stretch for tens and hundreds of kilometers. The assumption has been made that a greater part of Nadvirna area will have a status of transitional dialects.

Some own maps of lexical-semantic phenomena, which helped separate groups of dialects – a northern group, a south-eastern group, were analyzed.

It has been stated that a larger number of cartographic data will enable to elaborate the boundaries of dialects which contact, to determine transitional dialects, to identify zones and groups of dialects on Naddniprianshchyna area.