bluuebunny/crossref_metadata_2025 huggingface dataset:
Marketing Audit in Efficiency of Marketing in the Food Industry
Authors: Guliyev Fikrat Vali
Published: July 2022

The article explains audit as a means of increasing the efficiency of marketing activities and clarifies its role in optimising marketing activities. Scientifically substantiated proposals were made to increase the efficiency of the marketing system based on marketing audits in food production enterprises. The author gives the definitions of marketing audit given by the authors at different times, formulates its goals, essence, and purpose, and identifies problems associated with its implementation. The author's interpretations are analysed and given to deepen the value of the marketing audit to identify shortcomings in marketing activities in the food industry, which differ in specific features. It should be noted that no matter what position the company occupies in the market, its activities presuppose constant development: introduction of innovations, improvement of production technologies/provision of services, optimisation of business processes, expansion of the customer base, growth of sales volumes and even the number of mistakes that are customary to learn from. The role and usefulness of the marketing audit in identifying vulnerabilities in the work of key divisions of companies, shortcomings in relation to their rivals and various segments of the food market are considered as significant factors affecting the effectiveness of marketing activities. Even after realising the benefits of the marketing approach to doing business, not all managers striving to keep up with the times successfully cope with the task of effective management. The author notes the lack of information on how well and efficiently the marketing and sales departments function. A marketing audit, which emerged from the management audit and formed as a separate direction less than ten years ago, allows you to collect and analyse such information. A marketing audit helps to optimise the necessary information base and empirical data to prepare key management decisions on a particular problem issue and the prospects for the development of the company and contributes to the effectiveness of marketing in general. Prerequisites for creating such a direction as a marketing audit led to a decrease in the relevance of traditional marketing solutions: competing companies began to pursue an active policy in launching new products, distribution and advertising.
Quality and Innovations in the Financial Reporting as a Way to Increase Attractiveness for Institutional Investors
Authors: Ibrahimov Zohrab , Hajiyeva Sakina , Nazarov Vuqar , Mazanov Azar , Baghirov Jalil
Published: July 2022

At the present stage of global development there is a transition from understanding the financial statements of enterprises not only as a source of quantitative indicators of the company's development but also as a reputable tool for its reliability and readiness for transparent relations with counterparties. Investment decision-making has always been characterized by balancing profitability and reliability of capital investment. Accordingly, this requires increasing emphasis on the quality and complexity of companies' financial reporting, allowing you to maximize the amount of information provided to potential investors. The article aims to test the hypothesis about the impact of qualitative characteristics of financial reporting on the attractiveness of companies to investors. The study analyzes the evolution of financial reporting, the causes and consequences of innovative approaches to its preparation, and the dissemination of national and international standards. The second stage of the analysis involves modeling the impact of financial reporting and investment attractiveness of enterprises at the national level through economic and mathematical modeling (the specificity of the model is determined by testing the quantitative input data). According to the results of the study of financial reporting quality indicators, the general parameter is the strength of auditing and reporting standards, which the World Economic Forum assesses based on a survey of business leaders. Indicators of the country's investment attractiveness calculated by the World Bank's global statistical base were chosen as dependent variables. Calculations are performed on panel data for a sample of more than 20 countries (Azerbaijan, Belgium, Bulgaria, Canada, China, Czech Republic, Germany, Spain, Estonia, Georgia, Ghana, Greece, Hungary, India, Israel, Italy, Japan, Kazakhstan, Lithuania, Morocco, Mexico, Mongolia, New Zealand, Romania, Turkey, United States) over ten years. The obtained results of calculations are the basis for finding ways to improve further the quality of financial and nonfinancial disclosure of companies to increase their competitiveness in the investment market.
Influence of Stock Plant Growing Environment, Origin of Cuttings, Cultivar, and Rooting Hormone on Clematis Cutting Production and Propagation
Authors: Samarakoon Uttara C. , Faust James E.
Published: July 2022

Clematis (Clematis ×hybrida) has not traditionally fit into the standard production system for vegetatively propagated herbaceous perennials because of the lack of commercially available unrooted cuttings and relatively poor rooting success. We investigated strategies to improve stock plant production and propagation of clematis. The first experiment compared the propagation performance of four cultivars (H.F. Young, Reiman, Little Duckling, and Pinky). The second experiment examined cutting productivity and propagation performance of clematis cultivars when stock plants were grown at 21 or 27 °C and propagated with or without the application of rooting hormone. Stock plants grown at 27 °C resulted in greater cutting numbers and greater dry weights in the rooted cuttings after propagation. The third experiment demonstrated the effects of the origin of the cuttings of the stock plant on cutting productivity and propagation performance. When shoots emerged from underground buds, as compared with axillary buds, the numbers of cuttings and fresh and dry weights of the rooted cuttings were increased by nearly 50%. The promotion of shoot emergence from underground buds on the stock plants led to continuous cutting production for five cycles, with cutting number increasing from 67 to 128 cuttings/plant. Year-round cutting supplies can be achieved by trimming stock plants to the substrate surface to promote juvenile shoot development while maintaining stock plants under long-day photoperiods and warm temperatures (27 °C).
Various Flours in Pastry Production Technology
Authors: Renzyaeva Tamara , Tuboltseva Anna , Renzyaev Anton
Published: July 2022

Cereals and oilseed flours increase the nutritional value of pastry products. Their composition is different from traditional wheat flour, which means their technological properties are also different. The research objective was to study the functional and technological properties of various types of flour to develop a multicomponent powder mix formulation for functional cookies.

The research included baking wheat flour of the highest grade, whole-wheat flour, corn flour, semi-skimmed flax flour, and rice flour. The flours and their multicomponent mix were tested for functional and technological properties, i.e., water-holding capacity, fat-retaining capacity, fat-emulsifying capacity, emulsion stability, etc.

These propertied appeared to depend on the protein and carbohydrate composition of the flour. The water-holding capacity of the flax flour sample was 6–8 times greater than that of other types, while the fat-retaining capacity of the corn flour sample was 30% higher. Corn and flax flours demonstrated the best fat-emulsifying capacity and emulsion stability. The research resulted in a new multicomponent corn-flour-based powder mix for high-quality butter cookies.

The formulation included corn flour and vegetable oil, which increased the nutritional value of the final product and expanded the range of gluten-free cookies.
Climate change impact on blue and green water resources distributions in the Beijiang River basin based on CORDEX projections
Authors: Dai Chao , Qin Xiaosheng , Dong Feifei , Cai Yanpeng
Published: July 2022

This study assessed the potential impact of climate change on spatiotemporal distribution of blue and green water resources in the Beijiang River basin, southern China, using the SWAT hydrological model and CORDEX-EAS regional climate models (RCMs). The outputs of three RCMs (namely RMOH, RMPI and RNCC) under two emission scenarios (RCP 2.6 and RCP 8.5) were bias-corrected by using the quantile delta mapping method for the control (1975–2004), near future (2021–2050) and far future (2061–2090) periods. Driven by the corrected climate variables, future blue and green water were assessed by using the SWAT model calibrated with streamflow data. The results indicated that the green water flow in the northwest basin predicted by RMOH under RCP 2.6 would increase up to about 2.7% in 2061–2090; RNCC suggests that most of the basin would experience the most significant reduction in green water storage (over 30%) under RCP 8.5 in the far future. For blue water, the ensemble mean of three RCMs indicates a slight decreasing trend in the northern part of the basin and an increasing one in the southern part under RCP 8.5 in the far future. Our findings could help watershed managers evaluate future hydrological risks and design appropriate adaptation strategies.
A comprehensive view of existing policy directives and future interventions for water reuse in India
Authors: Goyal Kirti , Kumar Arun
Published: July 2022

Water reuse is one of the most sustainable water augmentation option to cope up with the high water demands of the developing communities globally. It has several additional benefits such as nutrient recovery, economic gains and environmental benefits. Even though, water reuse is economical and sustainable, its practical implementation at a wide scale has many technical, social, institutional and regulatory challenges, especially in developing countries like India. In India, there is a scarcity of stringent national regulations and guidelines for the safe implementation of wastewater reuse systems. In this study, the assessment of the existing regulatory framework for treated wastewater reuse is done to understand the need of current and future policy interventions and recommendations are made based on expert consultation. The legal assessment highlights the importance of consultation, communication and education in the development of an effective regulatory structure. The analysis of the expert reviews suggests inclusion of policy directives based on funding sources and technical infrastructure to support the growth of water reuse in India.
Empowering small stakeholders groups in selecting a long-term water management plan
Authors: Srdjevic B. , Medeiros Y. D. P. , Srdjevic Zorica
Published: July 2022

Strategic water management on a river basin scale requires the inclusion of stakeholders from different sectors and the use of methodologies based on scientifically sound models and techniques, keeping in mind that the power of smaller and larger subgroups of stakeholders should be equal. In this paper, we present an approach to tackle this problem based on two Social Choice Theory (SCT) methods: preferential Borda Count and no-preferential Approval voting method. Two different scenarios of grouping members of the water committee of the San Francisco River Basin in Brazil are simulated, by interested sectors and by interested delegates from the states where the river passes through, five long-term management plans are evaluated and voted in either scenario. Results indicated that if members of the committee demonstrate reasonable competency and consistency while setting their judgments on management plans, the final group decision is the same or similar, regardless the method used. One of the conclusions is also that the voting of small subgroups may have the same power as the voting of a large subgroup in the social choice-based decision-making processes. SCT methods can thus be recommended as an equity framework to empower small groups in selecting long-term water management plans.
Benefício emergencial brasileiro: implementação e controle comparado a teoria distributiva de Lowi
Authors: Fraga Marinette Santana , Ferreira Cláudia Aparecida Avelar , Teodósio Armindo dos Santos de Sousa , Yoshitake Mariano , Motta Verônica Macário de Oliveira
Published: July 2022

Objetivo: O presente estudo tem por objetivo evidenciar a origem dos recursos e os processos de implementação e distribuição do benefício emergencial destinado às classes populares, comparando com a teoria distributiva de Lowi e justificar o controle e accountability.
Metodologia: Realizou-se a revisão de literatura referente a abordagem da teoria distributiva de Lowi e uma pesquisa documental em sítios da transparência do executivo federal para construção deste ensaio teórico.
Resultados: Os resultados apontam para a existência de mera mutação das origens de recursos nas áreas da educação e saúde para o Ministério da Cidadania, deixando dúvidas se houve efetividade de investimentos. O benefício emergencial atende de forma imediata as pessoas mais desfavorecidas, mas não reparam os danos permanentes da trajetória de vulnerabilidade e subcidadania da população das classes populares. A ação de controle e accountability dos recursos pelo Tribunal de Contas da União evidencia que houve falta de foco com a política social, como previsto pela teoria distributiva de Lowi (Marcuso & Moreira, 2013).
Contribuições do Estudo: No âmbito acadêmico e científico, o presente estudo contribui para o debate da teoria distributiva de Lowi aplicada em situações contingenciais, como no contexto de pandemia denominada de Covid 19. Para a sociedade, suas contribuições perpassam pela necessidade de informações mais transparentes, confiáveis e de maior compreensibilidade na utilização e origens dos recursos públicos, de forma a evitar manipulações orçamentárias. Possibilita a observância da intervenção de instituições controladoras para garantir o uso adequado do erário público.
Percepção docente sobre a aplicabilidade do PBL no ensino contábil: desafios e limitações
Authors: Morais Maria Auxiliadora de Oliveira , Gomes Hellen Bomfim , Lima Diogo Henrique Silva de , Araujo Aneide Oliveira , Martins Joana Darc Medeiros
Published: July 2022

Objetivo: Analisar a percepção dos docentes de Ciências Contábeis das IES públicas a respeito da utilização da metodologia de aprendizagem baseada em problemas (PBL) no ensino contábil.

Metodologia: Foram realizadas entrevistas semiestruturadas com unidade de análise composta por nove docentes de cursos de graduação em Ciências Contábeis de universidades públicas localizadas no Rio Grande do Norte. As informações obtidas nas entrevistas foram transcritas e, posteriormente, passaram por um processo de codificação, realizado com o auxílio do software ATLAS.ti®, possibilitando identificar as unidades de significados contidas no discurso dos entrevistados, permitindo a análise de conteúdo. Realizou-se uma triangulação de dados utilizando os planos de curso das disciplinas ministradas pelos entrevistados e as informações das entrevistas. 

Resultados: Com base nos resultados obtidos por meio das entrevistas, foi constatado que os entrevistados consideram que o problem-based learning é um método aplicável ao ensino da Ciência Contábil, principalmente nas disciplinas julgadas como de cunho prático. Além disso, verificou-se que o papel do docente é fundamental para o sucesso da utilização dessa metodologia. No entanto, a análise dos planos de curso das disciplinas ministradas pelos entrevistados demonstrou que os métodos de ensino tradicionais ainda são preponderantes. Foi observado que a desmotivação dos discentes, a falta de conhecimento dos professores sobre o método PBL, a falta de interesse e incentivos para utilizar uma abordagem de aprendizagem baseada em problemas e aspectos institucionais são fatores que dificultam e limitam a utilização dessa intervenção pedagógica.

Contribuições do Estudo: Os achados contribuem para a discussão acerca da implementação de metodologias ativas no ensino de contabilidade, especificamente o PBL, ao identificar aspectos que se apresentam como desafios que precisam ser observados e superados em sua utilização.
Accountability na contabilidade eleitoral: a perspectiva do eleitorado
Authors: Cantanhede Fabrício Martins
Published: July 2022

Objetivo: O objetivo do trabalho é analisar os aspectos evidenciados pelos eleitores sobre o dever de prestação de contas eleitorais.

Metodologia: Os dados foram coletados em Imperatriz/MA por aplicação de questionário on-line. Ao final, obtiveram-se 329 respostas, que compuseram o corpus textual para a análise lexical. No tratamento dos dados foi empregada uma combinação de abordagens quantitativas e qualitativas. Utilizou-se o software IRaMuTeQ como apoio às seguintes análises: lexicográfica, de nuvem de palavras, de similitude e de correspondência.

Resultados: As campanhas são úteis para demonstrar como os patrimônios eleitorais são administrados, e o meio adequado a esse fim é a prestação de contas. Há um conflito de interesses no relacionamento de agência analisado, isto é, entre cidadãos e governantes. É que, para o eleitorado, cabe aos seus representantes comprovar o cumprimento até mesmo das promessas, o que é justificável com base no princípio de que o povo detém o poder. Ocorre que, por lei, os agentes políticos só estão obrigados à escrituração das informações contábil-financeiras de campanha eleitoral. Outro indício da disparidade informacional é que os eleitores percebem uma carência de fidedignidade nos dados das próprias prestações de contas eleitorais. Contudo, o problema da qualidade das informações prestadas pode ser solucionado por meio da conservação de um ambiente político ético, da participação política permanente dos cidadãos e da atuação incisiva dos poderes e órgãos constitucionais.

Contribuições do estudo: Investiga como a prestação de contas eleitorais é enxergada pelos eleitores, que são alguns dos principais interessados na exatidão das informações contábil-financeiras. Define, portanto, um panorama baseado na visão desses usuários sobre o referido dever, considerado como um mecanismo necessário à representação política, mas ideal também à garantia do cumprimento do plano de governo. A assimetria informacional foi identificada no discurso dos participantes no momento em que eles pontuaram determinados problemas para os quais também indicaram possíveis soluções.
Análise da estrutura de capital e heterogeneidade das dívidas das empresas de capital aberto do setor industrial e do agronegócio
Authors: Marongio Antonio Flávio Quintanilha , Magnani Vinícius Medeiros , Gatsios Rafael Confetti
Published: July 2022

Objetivo: O crédito subsidiado fornecido pelo governo brasileiro a alguns setores da economia, nos últimos anos, por meio de linhas de financiamento, tais como FINAME, FIDIC, do BNDES, pode ter determinado uma redução dos custos da estrutura de capital. Assim, a proposta deste trabalho é comparar o custo do crédito subsidiado e não-subsidiado das empresas de capital aberto de dois importantes setores econômicos, o setor industrial e de setores relacionados ao agronegócio.
Metodologia: Informações referentes às fontes de financiamento, montante do financiamento, moeda e taxas de juros foram coletados das Notas Explicativas das demonstrações financeiras de 84 empresas de capital aberto e utilizadas para calcular o custo médio ponderado de capital das fontes de financiamento com taxas subsidiadas e não subsidiadas.
Resultados: Os resultados apontam que os empréstimos com taxas subsidiadas apresentam uma grande variabilidade na participação de empréstimos com taxas subsidiadas na composição de financiamento das empresas, porém apresentando, em média, um baixo percentual na composição do endividamento, e ainda, que as taxas efetivas médias de empréstimos subsidiados pode ser maior que as taxas efetivas médias dos empréstimos não subsidiados sugerindo que os créditos subsidiados na proporção em que tem sido utilizados para compor o financiamento, podem não exercer um papel relevante na redução dos custos da estrutura de capital das empresas.
Contribuições do Estudo: Este trabalho colabora com a identificação de fatores relevantes que explicam a forma como as empresas determinam sua estrutura de capital, fornecendo aos administradores indicações sobre que fatores são preponderantes no desempenho prático da política de estrutura de capital das empresas. Este trabalho contribui com a literatura com a evidenciação da participação dos tipos de crédito e dos setores na determinação da estrutura de capital apresentando os resultados sobre o custo de capital das empresas.
The relationship between accounting information and the performance of supplementary health care providers
Authors: Teixeira Rudolph Fabiano Alves Pedroza , Macedo Marcelo Álvaro da Silva , Santos Odilanei Morais dos
Published: July 2022

Purpose: Analyze the relationship between accounting information and the performance of supplementary health care providers (OPS) based on economic and financial indicators. The study assessed operational, liquidity, profitability, and capital structure indicators in addition to the influence of the size and type of provider on the Supplementary Health Performance Index (IDSS), which is a proxy for the OPS performance.

Methodology: First, factor analysis was carried out on 18 economic-financial indicators of 568 OPS, which resulted in five factors (operational, liquidity, profitability, capital structure, and size). Finally, a model was developed in which ordinary least squares (MQO) and TOBIT regressions were applied to explain the IDSS, as a function of the five calculated factors plus four dummy variables for the types of OPS.

Results: The results showed that the OPS data and economic-financial indicators are jointly relevant to explain the IDSS, indicating that the accounting information can portray aspects of the supplementary health sector, which go beyond the purely financial dimension.

Contributions of the Study: The study contributes to the literature by bringing strong evidence that OPS accounting information is important to explain part of the supplementary health sector’s economic environment, surpassing by more than twice its own informational content in the IDSS, which highlights the usefulness and relevance of such information to users of OPS.
Lawsuits judged by CVM: analysis of the main infractions committed by independent auditors
Authors: Kortz Patricia , Azeredo Adriano José
Published: July 2022

Purpose: The purpose of this article is to analyze the main infractions committed by independent auditors in the sphere of the Brazilian Securities and Exchange Commission from 2010 to 2020.

Methodology: The study is characterized as descriptive and documentary with a quali-quantitative approach. Information from administrative sanctioning processes judged by CVM in the period 2010 to 2020 was used to identify characteristics such as the profile of the accused and the penalties applied, which were submitted to correlation analysis to verify if there is any direct relationship of these variables with the infractions committed.

Results: The study points out that among the most recurrent infractions are "Absence of planning and audit procedures that lead to divergences in the independent auditor's report" and "Irregularities in the External Quality Review Program", which represent 39.47% and 34, 21% of the analyzed sample, respectively. In the correlation analysis, it was identified that the occurrence of infraction “b” is linked with the “repeat infractions” charges and the “temporary suspension” penalty. In addition, it was evident that the increase of “repeat infractions” charges are mainly linked to the increase of defendants classified as “non Big Four”.

Contributions of the Study: The results of the study show users of financial statements the motivation for filling lawsuits against independent auditors with the CVM and the infractions they committed with the aim of contributing to the improvement of compliance with auditing standards and procedures by revealing the most recurrent infractions under different methodologies and periods. It also presents the degree of correlation between the infraction committed, the profile of the accused (segregating into Big Four and not Big Four) and the penalty applied.
Public expenditure and human development in Brazilian municipalities
Authors: Sousa Rossana Guerra , Santos Leandro da Costa , Cavalcanti Rebeca Silva , Queiroz Dimas Barreto
Published: July 2022

Purpose: This study examines the relationship between the structure of public expenditure composition in Brazilian municipalities governments and the local human development in the period from 2005 to 2016.

Methodology: Hypothesis testing was used to analyze the relationship between public spending in municipalities, which were categorized according to their spending indexes (SI), and the Índice Firjan de Desenvolvimento Municipal (Firjan Municipal Development Index; IFDM), a proxy for human development, based on the concept proposed by Sen (1999). Therefore, data from all 5,570 Brazilian municipalities were used, treated in an aggregated form using Data Panel analysis and Quantile Regression to more comprehensively address the heterogeneity of Brazilian municipalities.

Results: The results make possible to infer that the changes in the public expenditure composition did not produce a striking improvement to the population’s well-being. It is evident that despite the maintenance of social policies due to strong regulation by the central government, spending, although increasing in these areas, has not been producing the desired effects in improving the population's well-being indicators.

Contributions of the Study: This research contributes to academia and society, as it shows that for Brazilian municipalities to make effective strides toward growing and toward sustainable human development indicators in a more incisive way, the hegemonization of the public expenditure policy requires adjustments. These adjustments could consider the idiosyncratic conditions of the different stages of human development in the subnational units.
Students' perceptions about the influence of educational games on achievement and motivation, a study based on the Flow Theory
Authors: Telles Rafael Scuizato , Mateo Luana Santos , Tonin Joyce Menezes da Fonseca
Published: July 2022

Purpose: The present study analyzed the influence of educational games on the perceptions of motivation and achievement of students in an Accounting and Cost Analysis course at a university in the South of Brazil.

Methodology: The students played a game followed by a questionnaire was applied to 32 (thirty-two) students. The applied game is called Space Race. The questionnaire applied was based on the Theory of Flow in order to capture the students' perceptions regarding the flow experience lived during the application of the game. The Flow Theory analyzes the mental state characterized by concentration and focus on an activity resulting in achievement and motivation, based on the balance between skills and the challenge faced. Quantitative data were treated using descriptive statistics and Kruskal-Wallis test.

Results: The results showed that the students felt a flow experience, with the dimensions of Clarity of Objective and Feedback being the ones that most contributed to this result. Other results were that: i) Immediate feedback motivated students who were marking right answers, but frustrated those who were wrong, ii) The competition from the game generated different reactions of anxiety to motivation in the students, and iii) Problems with the connection with the internet while performing the game reveal a technological barrier.

Study Contributions: The study contributes by: i) presenting the Flow Theory and its dimensions, a tool that can be used to measure student motivation and achievement; ii) when analyzing the students' perceptions regarding the application of an educational game; iii) by introducing a free game appropriate to the context of teaching in accounting.
Accountability in electoral accounting: the electorate perspective
Authors: Cantanhede Fabrício Martins
Published: July 2022

Purpose: The objective of the work is to analyze the aspects evidenced by voters about the duty of provision of electoral accounts.

Methodology: Data were collected in Imperatriz/MA by application of an online questionnaire. In the end, 329 responses were obtained, which made up the textual corpus for lexical analysis. In the treatment of data, a combination of quantitative and qualitative approaches was used. The IRaMuTeQ software was used to support the following analyses: lexicographical, word cloud, similitude and correspondence.

Results: Campaigns are useful to demonstrate how electoral assets are managed, and the appropriate means to this end is provision of accounts. There is a conflict of interests in the analyzed agency relationship, that is, between citizens and governments. It’s just that, for the electorate, it is up to their representatives to prove the fulfillment of even promises, which is justifiable based on the principle that the people hold power. It so happens that, by law, political agents are only required to record accounting and financial information on electoral campaigns. Another indication of the informational disparity is that voters perceive a lack of reliability in the data of the provision of electoral accounts themselves. However, the problem of the quality of the information provided can be solved through the conservation of an ethical political environment, the permanent political participation of citizens and the incisive action of constitutional powers and bodies.

Contributions of the study: It investigates how the provision of electoral accounts is seen by voters, who are some of the main stakeholders in the accuracy of accounting and financial information. It defines, therefore, a panorama based on the vision of these users about the referred duty, considered as a necessary mechanism for political representation, but also ideal for guaranteeing the fulfillment of the government plan. Informational asymmetry was identified in the participants discourse when they punctuated certain problems for which they also indicated possible solutions.
Açıklanmış Karşılaştırmalı Üstünlük Göstergelerinin Uygun Anlamlandırılmaları Üzerine
Authors: Avar Ayşenur , Korkmaz Adil
Published: July 2022

Bu çalışmada Balassa’nın açıklanmış karşılaştırmalı üstünlük göstergesi ile onun artan bir işlevi olarak tanımlanan logaritmik açıklanmış karşılaştırmalı üstünlük, simetrik açıklanmış karşılaştırmalı üstünlük, ağırlıklandırılmış açıklanmış karşılaştırmalı üstünlük göstergeleri tutarlılıkları bakımından kuramsal ve görgül olarak incelenmiştir. Kuramsal incelemede tutarlılığı değerlendirmek için kullanılan araç Pearson’un gözlemsel korelasyon kavramıdır. Görgül inceleme ise 2020 yılı için ISIC (Rev. 4) sınıflandırmasına göre Türkiye imalat sanayiinin dört basamaklı alt sektörlerine ilişkin dış ticaret verilerine dayalıdır. Hem kuramsal hem de görgül incelemeye göre elde edilen bulgular şöyledir: Yukarıda dile getirilen kapsamdaki herhangi iki gösterge birbirlerine doğrusal olarak bağlı ise sayısal ölçü olarak yetkin bir biçimde tutarlıdır, değil ise tutarlı değildir. Bununla birlikte anılan iki gösterge birbirlerine doğrusal olarak bağlı olsalar da olmasalar da şu sonuç geçerlidir: Bu iki gösterge sırasal ölçü olarak anlamlandırıldığında koşulsuz olarak yetkin bir biçimde tutarlıdır; iki-sınıfsal ölçü olarak anlamlandırıldığında yetkin bir biçimde tutarlı olmak ise iki göstergenin nötr noktalarının uyumluluğu koşuluna bağlıdır.
COVID-19 and Tuberculosis: Two Knives in a Sheath
Authors: Giridharan Bupesh , Saravanan Konda Mani , Sundaram Kishore Kumar Meenakshi , Kumar Attuluri Vamsi , Alphonsa Thomas , Rajendran Sangeetha , Rajamanickam Krishnamurthy , Alemtoshi  , Balachandar Vellingiri , Bharali Pranjal
Published: July 2022

Severe Acute Respiratory Syndrome Coronavirus 2 (SARS CoV-2) has caused a global human outbreak, making it a more serious threat to human health than any other infectious disease. Coronavirus infectious disease 2019 (COVID-19) has severely affected the lifestyles of people around the world and caused high mortality throughout the world. In both pandemic and seasonal influenza, co-infection of COVID-19 with other diseases has been linked to worse outcomes. The literature revealed that it is characteristically associated with comorbidities such as hypertension, blood pressure, obesity, cardiovascular diseases, and other microbial infections. Furthermore, microbial coinfections worsen respiratory viral infections and are a common cause of death in influenza pandemics. Deplorably, Tuberculosis (TB) is also a dreadful lung infection and attains cytokine equilibrium with host cells to maintain the latent stage. Studies showed that human coronaviruses (hCoV) activate latent TB to an active state due to unregulated cytokine production, called a cytokine storm. The present review concisely discusses the reason and status of co-infection of COVID-19 with TB based on previous case reports, cohorts, and scientific studies. COVID-19 patients are prone to be infected with TB and vice-versa in TB-prone areas. The therapeutic opportunities for overcoming the COVID-19 induced cytokine storm have also been emphasized by the present clinical trial candidates. In conclusion, we recommend categorizing the patients based on their medical history and cured or latent TB patients should be particularly closely monitored. They should be tested for Interferon Gamma Release Assay (IGRA) regularly on and after COVID-19 infection.
Green Training And Development Practices On Environmental Sustainability: Evidence From Wamco plc
Authors:   Lagos State University, Okikiola Olanipekun Lateef
Published: July 2022

Environmental concerns may be addressed with the help of green training and development strategies, which have been recognized as effective tools. Since they eventually lead to circumstances where management and employees both benefit, they are also crucial to fostering a working environment where ecological preservation is valued. This study aimed to learn more about how acquiring green skills influences environmental awareness and the link between workers' environmental commitment and their grasp of green issues. We used quantitative techniques to collect data from 175 WAMCO Nigeria plc employees. Five studies revealed that only 93.7% of improvements in environmental awareness could be linked to the growth of green abilities. This implies that enhancing one's green abilities has a beneficial influence on environmental consciousness as a gauge of environmental sustainability. In a similar vein, having employees who care about the environment is strongly correlated with having employees who are knowledgeable about sustainability issues. According to the study's findings, employing training and development programs that are environmentally friendly helps to successfully increase staff members' understanding of the need of pursuing sustainable development goals. Therefore, it is important to prioritize and enhance ongoing training and development focused on accomplishing green goals to boost employee participation in environmentally friendly operations.
MSME Development Strategy through Branding Training and Business Digitization by DPPKB in Malang Regency
Authors:   Universitas Negeri Malang, A Putri Natasya
Published: July 2022

This activity aims to increase partners' understanding of branding and digital business to strengthen product images and marketing strategies in the digital market. This activity lasted for six weeks in 49 villages with 1,377 participants. The stages of this activity include (1) identification of partner problems, (2) branding training and business digitization, (3) creating social media and e-commerce accounts, (4) making packaging and logo designs, (5) monitoring and evaluation, and (6) activity report. The results of this activity are that 61% of all participants understand the importance of social media, 59% of participants understand the importance of branding, 55% of participants understand the importance of e-commerce, 50% of participants understand social media, 48% of participants understand the meaning of branding, 47% of participants understand about e-commerce. In addition, 661 of 1,377 participants who previously did not have a social media account now have one, and 1,063 participants who previously did not have an e-commerce account now have one.
Impact of drying on concrete and concrete structures
Authors: Maruyama Ippei
Published: July 2022

This study reviews research showing changes in the performance of reinforced concrete structures and members caused by drying conditions, and aims to contribute to evaluating the structural safety in the long-term use of concrete. Additionally, to build a consensus on the changes in the physical properties of concrete materials after drying, the review focused on experiments intended to produce a uniform distribution of moisture-induced material property changes in the interior of the cross-section.

There is generally no effect on the change in the maximum loading capacity of a structure when the design is based on the flexural performance of the components. However, in the case of structures dominated by members determined by the shear capacity of the components, the reduction of the maximum loading capacity can be a problem. The decrease in stiffness is largely due to the opening of shrinkage cracks and the reduction of the Young’s modulus of concrete after drying. The change in the compressive strength of concrete due to drying is governed by the specific strength change of hardened cement paste caused by the colloidal nature, but it is also affected by the shrinkage of the aggregate, which changes the damage in concrete under drying.
Определение колебательных параметров молекулы -=SUP=-76-=/SUP=-GeH-=SUB=-4-=/SUB=- из высокоточных экспериментальных данных
Authors: Фомченко А.Л. , Бехтерева Е.С. , Громова О.В. , Николаева Н.И.
Published: July 2022

Harmonic frequencies, anharmonic parameters, and tetrahedral splitting parameters have been determined for the 76GeH4 molecule, based on experimental data of band centers. As a result, the set of 3 harmonic frequencies, 8 anharmonic parameters, and 8 tetrahedral splitting parameters reproduces 31 initial experimental band centers with a root mean square deviation 0.054 cm-1.
Пространственная динамика вектора квазиспина света в анизотропной среде с кручением
Authors: Асланян Л.С. , Айвазян А.Э.
Published: July 2022

On the Poincaré sphere the spatial evolution of the light’s polarization state has been studied quantitatively in the smoothly inhomogeneous anisotropic media with gyrotropy. The main features of the dependence on the sample’s thickness, the gyration vector and the azimuth of the polarization of the incident linearly polarized wave were revealed. An analytical solution of the system of coupled equations relative to Cartesian components of light's wave electric component obtained by transition to rotating coordinate system has been used for analysis.
Метод селекции объектов на гиперспектральном изображении на основе анализа их контуров
Authors: Шипко В.В. , Волобуев М.Ф.
Published: July 2022

A new method of spectral selection of given objects on hyperspectral images is considered. At the first stage of the method, hypotheses are tested using the Neyman-Pearson criterion about the presence of object contours in neighboring pixels relative to the simple alternative of their absence consistently over all spectral components. If a decision is made about the presence of a contour in at least one spectral channel, these pixels are analyzed at the second stage with respect to their distribution over the spectral range according to the criterion of maximum a posteriori probability density. Given the values of the mathematical expectation of the gradient difference between the spectral components, hypotheses are formed about the presence or absence of the contour of the desired object. The decision is made on the basis of a comparison of the decision statistics with the likelihood functions. The characteristics of detection and the results of experiments performed on real images are presented.
Моделирование спектров возбуждения резонансной флуоресценции двух различных двухуровневых взаимодействующих наночастиц
Authors: Морозов В.А.
Published: July 2022

Проведено численное моделирование спектров возбуждения резонансной флуоресценции, связанных динамическим взаимодействием двух различных двухуровневых наночастиц. Рассматривалось возбуждение одной из частиц монохроматическим светом с частотой, близкой к частоте собственного перехода этой частицы, при интенсивности облучения, приводящего к малой заселенности ее возбуждаемого состояния. Использован формализм описания резонансной флуоресценции методом Гайтлера--Ма применительно к полной составной системе из отмеченной пары частиц и квантованного поля излучения. Полученные выражения для спектра возбуждения отражают учет поглощения фотона флуоресценции без отнесения его к излучению какой-либо одной из частиц. Выражения для спектров возбуждения при учете такого поглощении фотона флуоресценции, которое позволяет отнести его к излучению той или иной из частиц, получены на основе решения модифицированной системы уравнений метода Гайтлера--Ма, которая отражает сложение не интерферирующих амплитуд состояний поля излучения каждой частицы. Установлено, что форма спектров возбуждения стационарной резонансной флуоресценции рассматриваемых частиц определяется формой соответствующих спектров интенсивности спонтанной флуоресценции этих частиц. Ключевые слова: математическое моделирование, взаимодействующие двухуровневые наночастицы, резонансная флуоресценция, спектр возбуждения.
Генерация активных форм кислорода нанокомпозитами AgInS-=SUB=-2-=/SUB=-/TiO-=SUB=-2-=/SUB=- под действием излучения УФ и видимого диапазонов
Authors: Баранов К.Н. , Колесова Е.П. , Баранов М.А. , Орлова А.О.
Published: July 2022

In this work, we synthesized nanocomposites consisting of an AgInS2 core and a nanostructured TiO2 shell. Primary characterization showed that, as a result of synthesis, particles with an average diameter of 12 nm and a TiO2 shell thickness of 4 nm were formed. It demonstrated that the synthesized nanocomposites can efficiently generate superoxide anion and hydroxyl radical under the influence of UV radiation and superoxide anion under the influence of visible radiation. Efficient generation of superoxide anion under the action of visible radiation lying in the TiO2 transparency range indicates efficient photoinduced electron transfer from the core to the shell of nanocomposites, and it makes such systems promising for the treatment of bacterial infections.
Изменение оптических свойств неорганических нанокристаллов перовскитов CsPbCl-=SUB=-x-=/SUB=-Br-=SUB=-3-x-=/SUB=-, легированных ионами Yb-=SUP=-3+-=/SUP=-, при проведении реакции анионного обмена
Authors: Татаринов Д.А. , Соколова А.В. , Данилов Д.В. , Литвин А.П.
Published: July 2022

Легирование нанокристаллов перовскитов лантаноидами позволяет получать материалы, эффективно люминесцирующие как в видимом, так и ближнем инфракрасном спектральных диапазонах. В настоящей работе исследовано влияние ширины запрещенной зоны на оптические свойства неорганических нанокристаллов перовскитов CsPbClxBr3-x, легированных ионами Yb3+. Для изменения химического состава нанокристаллов использован метод анионного обмена при помощи добавления додецилтриметиламмония бромида. В результате постепенного замещения ионов хлора на ионы брома происходит сужение запрещенной зоны нанокристаллов, приводящее к изменению спектрального положения оптических переходов, квантового выхода фотолюминесценции в ближнем и инфракрасном спектральных диапазонах и времен затухания фотолюминесценции. При достижении значения ширины запрещенной зоны 2.54 eV суммарный квантовый выход фотолюминесценции достигает 72%. Ключевые слова: нанокристаллы перовскита, легирование, иттербий, фотолюминесценция, анионный обмен.
One Week of Continuous Anesthesia by Propofol (2,6-Diisopropylphenol) Does Not Cause Neurobehavioral Changes after Recovery in the Mexican Axolotl Salamander
Authors:   Department of Clinical Medicine, Aarhus University, Aarhus N, Denmark, Andersson Sofie Amalie , Thygesen Mathias Møller ,   Department of Clinical Medicine, Aarhus University, Aarhus N, Denmark, Dittrich Anita ,   Department of Clinical Medicine, Aarhus University, Aarhus N, Denmark, Lauridsen Henrik ,   Department of Clinical Medicine, Aarhus University, Aarhus N, Denmark
Published: July 2022

The Mexican axolotl salamander is an important model species in regenerative medical research and experiments involving this species often require anesthesia which is usually limited to the duration of the surgical procedure or other interventions, usually lasting no more than a few hours. This study aimed to examine the potential for increasing the duration of anesthesia by continued propofol infusion for a week. Neurobehavioral changes in response to prolonged anesthesia were evaluated after two and seven days of recovery by assessing the resultant changes in response to tactile and nociceptive stimulation and tracking activity levels post-anesthesia. No indications of neurotoxicity were found, but significant and reversible swelling was observed. This concern should be addressed before attempting to extend the duration of anesthesia beyond one week in future experiments. In summary, our study demonstrated the potential for long-term anesthesia in the Mexican axolotl with no indications of neurotoxicity.
Feasibility and Acceptability of Recruitment and Retention in a Remote Trial of Gatekeeper Training for Military Veterans (Preprint)
Authors: Teo Alan Robert , Call Aaron Alexander , Hooker Elizabeth R , Fong Clarissa , Karras Elizabeth , Dobscha Steven K
Published: July 2022

BACKGROUND

SAVE (Signs; Ask; Validate; Encourage) is a brief gatekeeper training designed to teach lay individuals how to identify and assist military veterans at risk for suicide. SAVE can be delivered asynchronously using a web-based video format, but no studies of the effectiveness of SAVE exist.

OBJECTIVE

The aim of this project was to determine the feasibility and acceptability of recruitment and retention in a remote trial of SAVE.

METHODS

We conducted a social media campaign using sponsored Facebook posts (ads) to recruit veterans, including those outside the Veterans Affairs network of care, and their loved ones. Participants (N=214) were randomized to SAVE or a sham video training unrelated to suicide prevention and followed for 6 months. We also conducted qualitative interviews with a subgroup (n=15) and used a mixed methods framework to integrate findings.

RESULTS

At baseline, most participants were a family member or friend of a veteran (146/214, 68.2%), and 47.7% (102/214) knew at least one veteran or service member who had died by suicide. Across both study arms, 73.8% (158/214) responded to at least 3 of 6 follow-up surveys and 72.4% (155/214) completed follow-up at 6 months. Themes from interviews indicated the following three barriers to study participation: generic posts, copy (ad text) referring to “research,” and Facebook as a platform. There were 5 facilitators to participation: audience segmentation focused on veterans’ family members and friends, an urgent call to action to help a veteran, prior exposure to suicide, emphasizing the benefits of receiving training, and using a university as the campaign messenger.

CONCLUSIONS

A social media campaign was a feasible and acceptable approach to recruiting and retaining participants—especially the loved ones of veterans with prior exposure to suicide—for a fully remote trial of SAVE gatekeeper training. Several campaign strategies may be applied to further promote remote study participation in this population.

CLINICALTRIAL

ClinicalTrials.gov NCT04565951; https://clinicaltrials.gov/ct2/show/NCT04565951