bluuebunny/crossref_metadata_2025 huggingface dataset:
RELAÇÃO ENTRE QUALIDADE DE AUDITORIA E IRREGULARIDADES CONTÁBEIS E FINANCEIRAS NAS EMPRESAS BRASILEIRAS LISTADAS NA B3
Authors: De Sousa Santos José Carlos , Bezerra Francisco Antonio
Published: April 2024

Esta pesquisa teve como objetivo verificar a relação entre qualidade de auditoria e irregularidades cometidas pelas empresas brasileiras. A metodologia utilizada na pesquisa foi do tipo quantitativa e a estimação da probabilidade foi realizada por meio do modelo de regressão logit. Os dados amostrais, relativos às empresas brasileiras listadas na B3, foram extraídos da Economatica®, compreendendo o período de 2010 a 2020. O Relatório dos Processos Administrativos Sancionadores (PAS), emitido pela Comissão de Valores Mobiliário (CVM), foi utilizado para apuração e classificação das irregularidades em contábeis, financeiras ou outros tipos. O estudo fornece fundamentos empíricos à literatura nacional, além de ser uma fonte de pesquisa para os usuários das informações contábeis e, ainda, apresenta estudos prévios análogos, trazendo novos aspectos que afetam o nível de irregularidades nas empresas. Os resultados mostraram que a qualidade da auditoria tem impacto negativo na variável irregularidades, além de sugerirem que a alta qualidade da auditoria desenvolvida no Brasil reduz a probabilidade de irregularidades nos demonstrativos das empresas. Como contribuição prática, o estudo fornece insights às empresas, quanto à estratégia de contratação das auditorias e, também, quanto à definição das políticas de pagamento de honorários de auditoria.
Estimating Structural Budget Balances in Developing Asia
Authors: Jalles João Tovar
Published: April 2024

This paper reviews the current discussions, methods and practices surrounding the estimation of reasonable proxies for the underlying fiscal position, a useful anchor for fiscal policy. An empirical application to developing Asian economies is carried out. There is no one-size fits all type of approach and the sensitivity and discernment regarding specific economies are important in various stages.
The Effects of Several Forms of Leaf Area Management and Different canopy heights with vertical shoot positioning on Berry Ripening and Wine Quality
Authors: Haas Florian , Struffi Irene , Pedri Ulrich , Sanoll Christof
Published: April 2024

The goal of this research was to investigate different canopy heights and canopy management approaches in VSP-trained vineyards on the production of sugar and other substances present in berries and must, as well as on the resulting wine quality. Two sites, one high vigor and one low vigor, were selected for this study, with the following treatments tested: [1] ‘control’, shoots were topped according to standard practices; [2] ‘without lateral shoots’, all lateral shoots were removed; [3] ‘low canopy’, the canopy was shortened to 50 cm below the height of the ‘control’; [4] ‘twisted shoots’, shoots were not hedged, but instead were horizontally twisted along the upper wires.   The ‘low canopy’ treatment revealed little effect on grape ripening parameters, especially in the low vigor trials. Upon sensory analysis, the quality of wine derived from this treatment did not score higher than the control, but rather repeatedly lower. Furthermore, ‘low canopy’ wines exhibited atypical aging notes, and in certain vintages more Berry shrivel was observed during the vegetative season. The ‘twisted shoots’ treatment displayed repeatedly higher YAN values in the must, especially in vineyards with higher vigor, which led to an increase in potential vine fertility. Thus, shortening the canopy was not found to be a suitable technique to delay ripening or improve wine quality.
Tetanus is an Acute Infectious Disease
Authors: S Franjić
Published: April 2024

Tetanus is an acute infectious disease characterized by painful muscle spasms, mostly in the face and neck, and then throughout the body. Infection most often occurs when bacteria enter the body through injuries to the skin or mucous membranes. If the causative agent reaches anaerobic conditions, their growth and reproduction follows in the contaminated wound, creating an exotoxin that causes the symptoms of the disease. Tetanus can occur after trivial or even imperceptible wounds if the oxygen content in the injured tissue is low. The aim of this paper is to give a brief description of the events after contracting this disease. In the processing, the desk method of research was used, which enabled the review of a large number of specialized databases.
ellulose Nanomaterials and its Applications: Mini Review
Authors: Abouzeid Ragab
Published: April 2024

Cellulose nanomaterials have emerged as a groundbreaking and versatile class of materials with profound applications in both the biomedical and packaging sectors. This mini-review concentrates on the specific applications of cellulose nanomaterials in the biomedical and packaging fields. Cellulose nanomaterials, established for their innovative and multifunctional characteristics, are particularly emphasized for their applications in the biomedical sector, where they are utilized for their exceptional biocompatibility and low toxicity. These applications span from advanced drug delivery systems, enhancing therapeutic efficacy through controlled release, to scaffolds in tissue engineering that promote cell proliferation and differentiation. In the context of sustainable packaging, these nanomaterials contribute significantly to improving mechanical strength and barrier functionality, aligning with the growing demand for environmentally friendly packaging solutions. This review focuses on the latest research and development advancements in the utilization of cellulose nanomaterials, highlighting their bespoke applications that address the unique needs of these sectors. By focusing on these specific areas, the review underlines the tailored impact and prospective advancements of cellulose nanomaterials, reinforcing their vital role in advancing biomedical innovations and sustainable packaging technologies.
Novel Advancements in Mouth Dissolving Film Technology
Authors: AR Nannar
Published: April 2024

Mouth dissolving film (MDF) technology has emerged as an innovative drug delivery platform offering rapid drug absorption and enhanced patient compliance. This comprehensive review explores recent advancements in MDF technology, focusing on formulation strategies, manufacturing techniques, and applications in pharmaceutical and nutraceuticals industries.
Exploration and Optimization of Potential Fungi to Degrade Herbicides with Active Ingredient Isopropylamine Glyphosate from Shallot Plantations by In Vitro
Authors: Karim Hilda , Sahribulan Sahribulan , Adawiyah Rhidoyatul
Published: April 2024

This research was conducted by isolating potential fungi from soil samples exposed the herbicides with the active ingredient of isopropylamine glyphosate (IAG) and then testing the degradation ability of the obtained fungal isolates. The results showed 15 isolates fungi obtained from the soil to a depth of 10 cm including Aspergillus sp. with black, green and yellow colonies, Cladosporium sp., Penicillum sp., Rhizopus sp., Mucor sp., Cephalosporium sp., Phymatotrichum sp., Pytopthora sp., Curvularia sp., Microsporum sp., Colletothricum sp., Acremonium sp., Tricophyton sp. and 4 isolates from soil samples with a depth of 20 cm, namely Chrysosporium sp., Geotrichum sp., Aspergillus sp. with black and green colonies. However, after testing for the presence of herbicides with concentrations of 10 ppm, 20 ppm, and 30 ppm, only 2 isolates were able to survive, namely Aspergillus sp with black and green colonies. Further testing on the ability to degrade the IAG was found to reduce the concentration of herbicide. The optimum biodegradability to IAG of Aspergillus sp. green and black found in P20 (20 ppm) treatment at the 5th day of incubation, namely 98.69 ppm for Aspergillus sp. green, and 96.11 ppm for Aspergillus sp. black. Keywords: Aspergillus sp., Biodegradation, Fungi, Herbicide, Isoprofile amine glyphosate.
Virtual Overseer for Examination Using Artificial Intelligence
Authors: VARUN R  , Pranav P Rao  , Manohar S N  , Nagsharan A
Published: April 2024

The Virtual Overseer for Examination using AI is a proposed system that utilizes artificial intelligence (AI) to monitor and supervise online exams. The system aims to enhance the credibility and integrity of online exams by detecting and preventing cheating behaviors such as copying answers or using unauthorized materials. The proposed system utilizes computer vision and machine learning algorithms to analyze exam sessions in real time and flag suspicious behaviors for review by human proctors. The system also employs facial recognition technology to authenticate test-takers' identity and ensure that the right person is taking the exam. Overall, the Virtual Overseer for Examination using AI has the potential to revolutionize online education and assessment by providing a secure and reliable platform for conducting remote exams.
The Religious Value of Kuda Kepang Dance at The Centre of Wiasa Budaya Dance Rehearsal in Talang Benih Village
Authors: Nada Cania Haryati  , Darmawati
Published: April 2024

This article aims to reveal the Religious Values of the Kuda Kepang Dance at the Center for Wiasa Budaya Dance (PGTWB) in the Talang Benih sub-district, Kab. Lebong Rejang. This type of research is a qualitative research with a descriptive approach. This research was conducted at the Center for Wiasa Budaya Dance Center in the Talang Benih Village. The main instrument in this study was the researchers themselves who were assisted with stationery, gadgets, cameras. Data collection was carried out through literature, observation, interviews, and documentation. Data analysis was carried out using qualitative techniques. The steps include: Data description, data reduction, and conclusion drawing. The results of the research show that the Kuda Kepang dance at the Wiasa Budaya Dance Center contains religious values. The religious value in the Kuda Kepang Center for Cultural Wiasa Dance can be seen in its origin, presentation and supporting elements. Such as dancers, costumes, musical accompaniment, props and venues. In this art, religious values that support people's beliefs can be seen when dancers experience trance and perform attractions beyond human capabilities, such as eating glass, eating roses, and eating living blood. It can be concluded that the Kuda Kepang dance at the Center for Wiasa Budaya Dance contains a very high religious value.
Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Sekarsari Florist Surabaya City
Authors: Putri Alifiyah Sindy Maretta , Meldona Meldona
Published: April 2024

This research investigates the challenges faced by small and medium enterprises in preparing financial reports based on SAK-EMKM. Using a qualitative descriptive approach, researchers conducted interviews and field observations of the owners of Sekarsari Florist. The research results show that the MSME Sekarsari Flower Shop in Surabaya City has not implemented SAK-EMKM because the owner of the Sekarsari Flower Shop does not know and understand the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM). Apart from that, they also do not understand the benefits of implementing SAK-EMKM. Obstacles faced by Sekarsari Florist include the lack of socialization and owner knowledge regarding SAK-EMKM. The financial reports prepared by Sekarsari Florist so far are still prepared manually and simply, only in the form of recording cash income from sales and cash disbursements to determine profits and losses in a certain period.
Gamificar la enseñanza de la historia: percepciones del alumnado
Authors: Martínez-Hita María , Miralles-Martínez Pedro , Gómez Carrasco Cosme Jesús
Published: April 2024

El alumnado suele tener una percepción negativa de la historia debido a la metodología tradicional empleada en la mayoría de las aulas. El objetivo de esta investigación cuasiexperimental fue comprobar si las percepciones sobre la historia del alumnado de educación primaria mejoraban tras la implementación de un proyecto gamificado en el aula, comparándolo con un grupo control que siguió una metodología tradicional. Para ello, los discentes completaron una escala de valoración tipo Likert antes y después de la intervención en el aula. Los resultados mostraron diferencias significativas en la comparación intergrupal (postest) e intragrupal del grupo experimental (pretest-postest). Esta primera aproximación al tema  busca despertar el interés para nuevas investigaciones que superen una de las limitaciones de este estudio, como lo es el tamaño de la muestra.
Quasi Z-Source Direct Matrix Converter for Enhanced Resilience to Power Grid Faults in Permanent Magnet Synchronous Motor Applications
Authors: Siwek Przemysław , Urbański Konrad
Published: April 2024

In this paper, a voltage control system for a PMSM motor based on the QZSDMC converter is proposed, which allows operation in both buck and boost modes as a possible method to make the drive resistant to power grid voltage sags. The authors presented a method for measuring and transforming the output voltage from QZS, enabling the use of a PI controller to control the voltage supplied to the DMC converter. The publication includes simulation and experimental studies comparing the operation of a PMSM motor powered by DMC and the proposed QZSDMC with voltage regulation. Simulation studies confirm the drive with QZSDMC resistance to voltage sags up to 80% of the rated value. Experimental studies demonstrate the correct operation of PMSM even with a power grid voltage amplitude equal to 40% of the rated value.
Deciphering Soil-Plant and Soil-Insect Interactions: A Mathematical Modeling Approach
Authors: Khelalfa Khaoula , Khelalfa Houssam
Published: April 2024

The Pev and Rv functions were introduced as a way of summarizing the mechanical phenomenon of root-soil interactions and the effect of root growth on soil volume. The Mohr-Coulomb criterion was applied to the Rv function to demonstrate the relationship between root morphology, soil mechanical properties, and soil stability. The theory of elasticity and plasticity was applied in the analysis of the Bio-Geo Interface, which showed that the force F generated by the roots increased with time due to the growth of the roots and the increase in their volume. The forces acting on the Bio-Geo Interface were represented mathematically through the use of vector arithmetic, which helped to calculate the direction of the forces acting on the system. The Pev function was used to study the evolution of the plant and how it affected the Rv function. The results showed that the interplay between plant growth and soil mechanics is crucial in understanding the behavior of the Bio-Geo Interface, and can provide valuable insights into the interactions between plants and soil in natural and engineered systems. In the study of soil-insect interaction, a mathematical function, Iev, was proposed to represent the insect’s evolution in the soil environment. The function takes into account factors such as food sources and void ratio, which are important indicators of the biological and geotechnical aspects of the soil respectively. Despite the potential impact of insects on the soil environment, it has been concluded that their force resulting from their movement and behavior is negligible according to theories of elasticity and plasticity. This means that the impact of insects on the soil is minimal and does not significantly affect the soil’s mechanical properties. However, the biological aspects of the soil, such as food sources, remain important factors in the study of insect evolution in the soil environment.
Black Sea Morphotectonic Nature
Authors: Tzankov Tzanko , Stankova Svetla , Georgieva-Valcheva Ivalena
Published: April 2024

The presence of oceanic crust on the Black Sea bottom indicates that this sea basin was a section - a Pontic Ocean gulf at the northern margin of the Phanerozoic Tethys Ocean. The late Phanerozoic subduction of the Tethys oceanic crust under the European continental massif in this area took place in the subduction zone, whose modern traces are found today south of the Crimean Peninsula. On the surface of the subducted oceanic crust were numerous fragments of the destroyed continental crust on the northern margin of the Gondwana continent. These relatively lighter than oceanic crust crustal fragments (or a significant part of them) were not subducted. They accumulate in the immediate vicinity of the subduction zone on the unsub ducted remnants of oceanic crust. Such is the case with the Black Sea. It is not an imposed subcontinental basin, but a last modern relict of the northern margin of the Late Phanerozoic Tethys Ocean.
Contact measurement of skin temperature using a wearable two-channel PPG optical sensor supplemented by thermometers
Authors: Přibil Jiří , Přibilová Anna , Frollo Ivan
Published: April 2024

This paper describes realization, basic properties, testing, and experiments with a special prototype of a wearable two-channel photoplethysmography (PPG) sensor supplemented by contact thermometers that maps the skin temperature at the place where the optical part of the sensor touches a measured hand part (typically a wrist and fingers). Preliminary measurement confirms that proposed I2C thermometers have proper stability and precision, so can be successfully used in the developed PPG sensor. The performed main experiments show that the significant increase of temperature was always observed at the place of the worn PPG sensors during the whole measurement. This rise of temperature affects mainly the PPG signal range, thus it has also influence on the quality of the sensed PPG wave. The conclusion formulates the final recommendation about the necessity of at least 5-minute time delay between the PPG sensor placement on the hand and the start of the PPG signal acquisition. While the current measurements were realized in normal laboratory conditions, the whole wearable PPG sensor consists of non-ferromagnetic materials and all parts are fully shielded by aluminum boxes to enable measurement in a low magnetic field environment which, is our final long term research aim.
Ethno-Knowledge of Medicinal Plants to Treat Uterine Problems in Amapá Communities, Amazon, Brazil: An Integrative Review
Authors: Macedo Andréa Clementina Almeida , Pantoja Tiago Rodrigues , Oliveira Alzira Marques
Published: April 2024

Purpose: Review ethnobotanical studies carried out in the state of Amapá on the uses of medicinal plants for treating infection and inflammation in the uterus and subsequently identify the pharmacological effects described in the literature of these plant species
 
Theoretical framework: In Brazil, the use of medicinal plants helps in the prevention and treatment of various diseases, and it is commonly used by women from traditional communities to treat gynecological conditions.
 
Method: Integrative literature review. In order to search for articles, sources of information found in the following databases were used: Web of Science, Scopus, Google Scholar, LILACS and Medline. Ethnobotanical and ethnopharmacological studies carried out in Amapá from 2001 to 2021 and experimental studies (in vivo and in vitro) carried out in the period from 2018 to 2022 were included.
 
Results and conclusion: 23 medicinal plants traditionally used for the treatment of uterine infection and inflammation in Amapá communities were identified, highlighting Fridericia chica and Stryphnodendron adstringens, which presented studies proving their antifungal efficacy against fungi of the genus Candida, mainly Candida albicans. The study helps to recover popular knowledge about medicinal plants used alternatively for the treatment of gynecological conditions
 
Research implications: This study contributes to the identification of plant species traditionally used in gynecological pathologies and identifies the pharmacological effects of these vegetables in the literature, serving as a support for biotechnological development and the discovery of new drugs.
 
Originality/value: This review sought to present to the scientific and pharmaceutical community what is currently being researched on bioactive compounds from medicinal herbs aimed at treating infection and inflammation that affect women's gynecological health.
Applying the Extended Theory of Planned Behavior Model in Studying Luxury Fashion Products’ Purchase Intention of Vietnamese Consumers
Authors: Vu Thi Hien  , Thong Vu Huy , Yen Tran Hai
Published: April 2024

Purpose: Based on the extended theory of the planned behavior model with the addition of three factors, including luxury customer value, materialism, and status orientation, the article focuses on what can influence the intention to buy luxury fashion products by Vietnamese consumers.
 
Design/Methodology/Approach: A combination of qualitative and quantitative research methodologies was used in this study. In particular, in-depth interviews were conducted first to adjust the measurement items to suit the research context. Next, a survey was performed among 520 respondents to collect responses about their purchasing intentions.
 
Findings: Research results show that attitude and luxury customer value are the two most influential factors, while modern status orientation is the least influential on purchase intention. The study's findings, in particular, disprove the theory that holds that subjective norms positively influence Vietnamese consumers' intentions to purchase luxury goods.
 
Originality/value: This is one of the first studies to provide rich and in-depth insights into the purchase intention of luxury fashion products by Vietnamese consumers based on the expansion of the theory of planned behavior model with three additional constructs: luxury customer value, materialism, and status orientation.
Investing in Women, Investing in the Planet: Quantifying the Impact of Women's Empowerment on Environmental Sustainability
Authors: Sharma Lakshay , Salineeta  , Poddar Priyadarrsini Niilanjjan , Singhal Parvi Bharti
Published: April 2024

Objective: This study finds out the correlation between the indicators of women’s empowerment, including variables like gender parity index in tertiary education, female labour force participation and seats held by women in national parliament, and a variable of environmental sustainability such as CO2 emissions (metric tons per capita). The aim is to analyse existing datasets to know the impact of independent variables on dependent variable.
 
Method: The study uses multiple linear regression to evaluate the effects of independent variables indicators of women's empowerment on the dependent variable, CO2 emissions, using secondary data from the World Bank covering the years 1990 to 2022. The Breusch-Pagan and Breusch-Godfrey LM tests are used to look at heteroskedasticity and autocorrelation, respectively, and VIF is used to find multicollinearity.
 
Results and Conclusion: The study concludes that there is a statistically significant relationship between lower CO2 emissions and increases in the percentage of female seats in the national parliament (-3.73) and higher female labour force participation (-6.04). The gender parity index (GPI) in tertiary education, which is -0.2997, does not, however, appear to have a statistically significant impact on CO2 emissions.
 
Implications: This research can serve as a cause for redesigning gender-responsive environmental initiatives and promoting a more sustainable and equitable future.
 
Originality/Value: This study contributes empirical knowledge to the body of literature by showing the potential contribution of women's empowerment in addressing environmental issues and emphasising the significance of taking gender into account in environmental policy and decision-making processes.
Student Pharmacist-Led Basic Life Support Training for High School Students Improves Knowledge and Skill Achievement
Authors: Oh Song , Cobb Brooklyn , Hollands James , Kavelak Haley , Waite Laura , Bingham Angela
Published: April 2024

Introduction: The performance of bystander cardiopulmonary resuscitation (CPR) improves survival among cardiac arrest victims. Near-peer teaching of Basic Life Support (BLS) may be an effective way to deliver resuscitation education. This article aims to assess the effectiveness of a student pharmacist-led American Heart Association (AHA) BLS course on high school students' knowledge and skill achievement. Methods: Student pharmacists were trained as AHA instructors and delivered BLS certification courses to high school students. Participants completed pre- and post-assessments adapted from the course learning objectives. Skills performance was evaluated using the AHA’s standardized forms. Participants completed questions regarding their perceptions of the pharmacist’s role in BLS and confidence in pursuing a career in healthcare. Results: There were 321 participants with the majority in 11th or 12th grade (86.6%) and attending public school (99.1%). After completing the training, the mean percentage of correct assessment responses increased from 41.2% to 89% (p <0.0001). All participants correctly performed BLS skills. Most participants strongly agreed or agreed that the course changed their perspective of the pharmacist’s role during BLS (74.8%) and increased their confidence in their decision to pursue future careers in healthcare (61.7%). Conclusion: Student pharmacist-led BLS training, using near-peer delivery, improves high school students’ knowledge and skill achievement. This strategy promotes high school students’ positive perceptions regarding pharmacists and their role in BLS, as well as their confidence in pursuing careers in healthcare.
Study on the Media Literacy Framework for Media Literacy Education in Elementary, Middle, and High Schools
Authors:   Gyeongin National University of Education, Yang Soeun , Lee Jeesun , Kim Amie , Byun Kyung-ga
Published: April 2024

This study aims to develop a framework for teaching media literacy in elementary, secondary, and high schools by considering the rapidly changing characteristics of learners’ mediaenvironments and various related fields of this subject. The research method includes literature research, expert advice, and researcher meetings. We conducted literature research to revealthe sub-elements constituting media literacy and the hierarchically constructed relationships between these elements. Furthermore, the review opinions of 11 expert advisors from the media communication and subject education domains were collected and analyzed. A two-dimensional expansion structure with vertical and horizontal axes is characteristic of the framework developed in this study. Moreover, the media literacy framework’s content areas are divided into “consuming”, “prosuming”, and “being”. For each area, detailed core competencies organized into functional and critical literacy were established. The consuming area includes “functional consumption → analysis → evaluation”; the prosuming area consists of “functional expression → diffusion/sharing → participatory creation”; and the being area includes “self-regulation and safety → digital self-building → digital rights understanding and reflection → collaborative problem solving”. The media literacy framework developed in this study can be used to organize a media literacy curriculum. Particularly, the results are expected to be useful in systematically designing and implementing media literacy education in schools as media-related educational content is significantly expanded in the national curriculum, which was revised in 2022, and related educational content is ubiquitous in all subjects and grades.
Violencia, terrorismo y guerra
Authors: Papacchini Angelo
Published: April 2024

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Disaggregation Model of Tigris River Inflow into a Proposed Makhol Reservoir Using Parametric Approach
Authors: Yahya Aaisha Mohand , AL-Zakar Shatha H.D. , AL-Mohseen Kamel A.
Published: April 2024

Since Makhol dam is planned to be constructed on Tigris River to the north of Baiji discharge measurement station, it is essential to study the nature of inflow into this reservoir. The information concerning this inflow is of great help in operating and management of the prospective reservoir. From our point of view, it is necessary to know how these inflows are distributed and contributed to Tigris from different upstream sources. Disaggregation flow models are stochastic generation techniques, that used to divided data into lower time scales from higher time scales using parametric approaches with two main categories: spatial and temporal. In the streamflow disaggregation model, historical data statistics (mean, skewness, standard deviation, maximum, and minimum) can be preserved while distributing single-site values to several sites in space and time. In this study, the aggregated streamflows data at a key station will be disaggregated into a corresponding series of discharges at sub-stations that are statistically similar to those observed by applying Stochastic Analysis Modeling and Simulation (SAMS 2010) software. To investigate  the appropriate the disaggregation method for modeling monthly flow data, we used the annual and monthly data flow of five gauging stations in the Tigres River in Iraq (Mosul Dam station on Tigris river, Asmawah on AlKhazir river, Eski Kalak on Upper Zab, Dibs Dam on Lower Zab, and Baiji station on Tigris river) for the duration 2000–2020. The application approach's statistical outcomes were contrasted with their historical counterparts and the results showed that most years and months at all stations were in good agreement with the historical data. Therefore, we argue that this method have ability to be used when making decisions about water management strategies in these regions which is essential for water resource managers and decision makers.
Current aspects and problematic issues of the use of a polygraph in public service in modern conditions
Authors: Sadekov Rustem Rafekovich
Published: April 2024

In the work, the author examines problematic issues related to the study of the peculiarities of the organization and legal regulation of the use of a polygraph in public service. The article deals with various aspects of the use of a polygraph in the public sphere, including legal aspects, psychological and pedagogical features, physiological and ethical issues, as well as the protection of citizens' rights. In addition, it examines the experience of using a polygraph in various conditions when the procedure for obtaining, identifying, processing, storing and reliability of data is carried out, and as a result, it becomes necessary for competent public sector specialists to constantly pay special attention to the safety of storing and using confidential information received. In order to analyze the effectiveness of the use of a polygraph, the paper describes the tasks facing specialists, considers algorithms and techniques used to assess the reliability of the information received. The following methods were used in the preparation of the article : an analysis of literature, a system approach, comparative analysis and synthesis, induction and deduction, logical thinking techniques, classification. The main conclusions of the research conducted by the author are organizational aspects aimed at respecting the rights and freedoms of citizens who, for one reason or another, will have to undergo the testing procedure on a polygraph device. A prerequisite is the fact that the legal regulation of the use of a polygraph in the civil service requires clear formulation, transparency and objectivity of procedures, timely clarification of the upcoming nuances of the polygraph examination, related possible restrictions, but at the same time compliance with guarantees for employees who are being tested. This topic, in its content and meaning, is relevant, and therefore, today, the development of legal and methodological mechanisms for the use of a polygraph in the public sphere, based on scientific developments by leading scientists and practitioners in this field of knowledge, is in demand.
KONSISTENSI LABA PERUSAHAAN YANG DIMODERASI KEBIJAKAN UTANG DI ERA PANDEMIK COVID-19 PADA PERUSAHAAN CONSUMER GOODS
Authors: Mardinata Rusli Yohanes , Whittleliang Hakki Tandry , Chiputri Helen
Published: April 2024

Konsistensi Laba perusahaan saat pendemik covid-19 melanda di dunia, khususnya Indonesia juga berdampak terhadap sector perekonomian. Laba Perusahaan selama masa pandemik mengalami ketidakstabilan, karena itu pada panelitian ini ingin menganalisa kestabilan laba perusahaan selama periode terdampaknya pandemic covid-19 yang dipengaruhi dengan beberapa faktor, yaitu: arus kas operasi, pertumbuhan perusahaan, dan kinerja keuangan perusahaan. Penelitian ini juga ingin menganalisa peran tingkat hutang sebagai pemoderasi antara arus kas operasi, pertumbuhan pendapatan, dan kinerja keuangan perusahaan terhadap konsistensi laba perusahaan. Konsistensi Laba Perusahaan diproxykan dengan pengukuran dari persistensi laba, yaitu: keadaan ketika laba perusahaan memiliki kemampuan untuk dijadikan indikator dari laba periode mendatang yang dihasilkan secara berulang dalam jangka panjang. Persistensi laba penting karena merupakan salah satu perhitungan acuan dalam pengambilan keputusan apalagi saat era pandemic covid-19 yang melanda Indonesia. Pada penelitian ini mengambil populasi penelitian pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Sektor barang konsumsi tersebut merupakan salah satu sektor yang cukup stabil dalam prespektif kinerja keuangan perusahaan. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan dari perusahaan yang dijadikan sampel pada penelitian ini dengan metode pemilihan sampel yang menggunakan metode purposive sampling.. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitain kuantitatif. Untuk pengujian hipotesis, penelitian ini menggunakan analisis regresi linier berganda. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Teknik pengumpulan data yang digunakan bersumber dari data laporan keuangan sebanyak 28 perusahaan sektor barang konsumsi yang terdaftar di BEI sehingga menghasilkan 112 unit data analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa arus kas operasi berpengaruh positif dan signifikan terhadap konsistensi laba perusahaan, sedangkan pertumbuhan pendapatan dan kinerja keuangan perusahaan tidak berpengaruh signifikan terhadap konsistensi laba perusahaan, Hasil penelitian lainnya menyatakan bahwa Kebijakan Utang memperkuat pengaruh arus kas operasi dan konsistensi laba perusahaan. Sedangkan Kebijakan Utang tidak memperkuat atau memperlemah pengaruh pertumbuhan pendapatan dan kinerja keuangan perusahaan terhadap konsistensi laba perusahaan.
Respon Pertumbuhan dan Produksi Tanaman Padi Fungsional Terhadap Penambahan Sekam Dalam Budidaya Soilless
Authors: Wahyu Widodo Tirto , Meli Susanti Aprilia , Damanhuri Damanhuri , Muhklisin Ilham
Published: April 2024

Melonjaknya tingkat konsumsi masyarakat dan penurunan luasan lahan budidaya mengharuskan petani untuk berinovasi. Salah satu upaya peningkatan produksi pangan sehat adalah memanfaatkan padi fungsional dengan metode budidaya soilless. Tujuan penelitian ini adalah untuk mengkaji perbandingan air dan sekam yang terbaik dalam budidaya soilless pada dua varietas padi fungsional. Penelitian ini menggunakan rancangan acak lengkap faktorial (RALF) dengan 2 faktor dan 3 ulangan. Faktor pertama yaitu media soilless air dan sekam dengan perbandingan 6:1, 8:1, 10:1, 12:1, dan 14:1, sedangkan faktor kedua yaitu varietas Watu dodol A3 dan Merah A2. Hasil penelitian menunjukkan bahwa media soilless air dan sekam 8:1 memberikan performa tertinggi pada jumlah gabah permalai (231,50 bulir) dan jumlah gabah bernas permalai (205,67 bulir). Selain itu terdapat perbedaan yang signifikan pada tinggi tanaman, anakan produktif, dan panjang malai antara Watu dodol A3 dengan Merah A2.
Analisis Mutu dan Finansial Virgin Coconut Oil (VCO) Dengan Metode Fermentasi Saccharomyces Cerevisiae
Authors: Undadraja Bigi Bigi , Rini  Hartari Widia
Published: April 2024

Daging buah kelapa merupakan bagian yang paling banyak diolah menjadi santan, minyak klentik, dan kopra. Pengolahan hilir seperti VCO menjadi peluang dalam peningkatan nilai ekonomi petani kelapa. VCO banyak mengandung asam lemak tidak jenuh dan antioksidan yang baik untuk kesehatan tubuh. Penelitian ini memiliki tujuan untuk mengetahui mutu dan aktifitas antioksidan dari VCO serta melihat kelayakan ekonomi untuk dijadikan usaha. Penelitian ini dilaksanakan dengan 2 tahap yaitu pembuatan VCO secara fermentasi menggunakan penambahan starter Saccharomyces cerevisiae sebanyak 1 gram, 2 gram, dan 3 gram. Kemudian dihitung rendemen, dan pengujian aktifitas antioksidan, organoleptik warna, rasa, dan aroma. Kemudian tahap kedua dihitung fnansial dari usaha VCO. Data yang diperoleh kemudian dianalisis secara Deskriptif. Hasil penelitian yang dilakukan adalah Produksi minyak kelapa murni (VCO) menguntungkan untuk dijadikan usaha, akan mencapai BEP ketika sudah menjual 13 botol atau mendapatkan sebanyak Rp 312.918. Setiap rupiah yang dikeluarkan akan diperoleh hasil penjualan sebesar 4,79 dengan keuntungan per satu kali produksi Rp 1.187.082, sehingga usaha VCO ini layak untuk dikembangkan. Fermentasi VCO yang sesuai SNI 7381:2008 adalah penambahan ragi roti 1, 2 dan 3 gram. Tetapi rendemen dan aroma yang tinggi terdapat pada penambahan ragi 2 gram
Effect of Water Holding Capacity on Composting Yield of Organic Market Waste
Authors: Destiasari Ajeng , Sumiyati Sri , Istirokhatun Titik
Published: April 2024

The increasing volume of market waste that continues to occur makes people think negatively of waste, but on the other hand waste can provide positive things by composting. The purpose of this research is to analyze the content of Water Holding Capacity (WHC) in organic compost made from market waste. The composting process uses the Open Windrow method with aerobic Composting Bag container media. Composting was carried out for fifteen days with variations in the addition of bioactivators to accelerate the maturation of different composts are 50 ml, 75 ml, 100 ml, 125 ml, and 150 ml with one control compost. The bioactivator used is a type of local microorganism (MOL) made from market waste. Based on the results of this study, compost with a variation of 150 ml bioactivator addition produced an optimal WHC content of 75%, the best water content of 49.24%, C/N 15.57%, temperature 32.29°C, and pH 7.
Role of autologous platelet-rich plasma with collagen in storage of skin graft
Authors: Chittoria Ravi Kumar , Amrutha J. S. , Yadav Chandra Narayan
Published: April 2024

Skin grafting remains the ideal method for the treatment of majority of wounds. Raw area following burns may require a lot of skin graft coverage. Grafting and regrafting may also be required subsequently. We treated a post-electric burn patient with skin grafting for the raw area over both hands and abdomen, and the excess graft was stored and reapplied. This article discusses the method of preservation of skin grafts and their usage in further grafting.
Female Images in Documentary Cinema About the North Caucasus: Kitsch and Ways of Overcoming It
Authors: Tsuntaeva Aminat D.
Published: April 2024

The heterogeneity and diversity of the North Caucasus culture, which has been rediscovered in recent years due to the growing demand for domestic tourism, inevitably attracts the attention of journalists, filmmakers and researchers. The relevance of the issues is confirmed by the release of a variety of audiovisual content devoted to the socio–cultural specificities of life in the Caucasus. Documentary materials about the region in various genres – from reportage to large documentary films – are released regularly and provoke contradictory audience responses. The novelty of the study lies in the compilation of a list of artistic expressive means of audiovisual works that contribute to the creation of a certain image of the region’s inhabitants and the peculiarities of their socio–cultural life. The author analyses contemporary documentary materials about the role and status of women in the culture of the peoples of the North Caucasus, published on the Internet or released on the big screen for 2015–2021. The artistic analysis of the pictures allowed us to identify the main expressive means used by the authors of audiovisual works. Among them we can single out visual metaphor, leitmotif, cliché, montage, presence of the author and voice–over text, interviews, audio accompaniment. These artistic means are not characteristic features of one type of cinema, but they are tools of audiovisual narrative and occur in different proportions in the films. A comparative analysis of the films was conducted, which helped to systematize the material and to determine that these documentaries about the region exist in such artistic categories as kitsch, propaganda and visual anthropology. This has a direct impact on the viewer’s perception of the documentary material and generates a multitude of interpretations both within and outside the region.
Images of Scythian-Siberian Animal Style in Siberian Neoarchaics
Authors: Zenina Tatyana V.
Published: April 2024

The article considers Siberian neoarchaic as a trend of modern art, which originated in the early twentieth century. The aim of the study is to trace the stages of formation of Siberian neoarchaic as a style from the emergence to the present day, to identify the artists who worked within the framework of this trend and the Scythian-Siberian animal style. Important research tasks are to answer the question about the reasons for the appearance of Scythian art motifs in the works of contemporary artists and to analyze the ways of artistic borrowings in different types of art. The relevance of the work lies in the fact that modern society (and art) is in the process of searching for self-identity, and the appeal to ancient traditions and cultures is one of the most accessible tools on this path.

On the basis of the comparative method and visual analysis of works, the author has identified artists who are bright representatives of Siberian neoarchaics, and from the 1960s to the present time have made a significant contribution to the history of art, using images of the Scythian animal style in their works. The analysis was preceded by a stage of studying the autobiographies of the painters and interviewing some living masters, which allows us to draw a conclusion about the reasons for their turning to such a narrow theme within the broad direction of Siberian neoarchaic art, as well as to identify the factors determining the formation of the author’s style. The works of 10 artists are analyzed in chronological order, unambiguous visual parallels with specific monuments of Scythian art are made, methods of artistic borrowing and techniques are outlined. A review has been carried out, which can be considered the first step towards the practical formation of the list of masters actually creating this trend. The stylistic features of Siberian neoarchaic art are revealed, which form the prerequisites for the formation of a methodological basis for the study of works of this style, a promising direction of art history research.
The Features of Vyacheslav Samodurov’s Staging Style
Authors: Khisamov Denis N.
Published: April 2024

Vyacheslav Vladimirovich Samodurov is one of the brightest choreographer-directors in contemporary Russian ballet. Despite the fact that at present V.V. Samodurov is a free artist who has entered a new stage of his creative biography an important milestone on the way of the master is his staging activity, carried out in 2011—2023, the period of his work at the Yekaterinburg State Academic Opera and Ballet Theatre (“Ural Opera Ballet”). The productions of the Yekaterinburg period allow us to draw a conclusion about the features of V.V. Samodurov’s style, which determine the creative image of the master. At the same time his creative heritage of the period of his work with the “Ural Opera Ballet” company has not been subjected to a comprehensive art history analysis. This fact reveals the relevance of the topic of the article.

The aim of the research is to identify the features of V.V. Samodurov’s production style, manifested during his activity as a choreographer of the “Ural Opera Ballet” company. The novelty of the article lies in the fact that for the first time in the research of scientific character the features of V.V. Samodurov’s staging style are generalized and systematized. On the basis of the comparative analysis of his productions performed during the Yekaterinburg period of the master’s creative biography, generalizations were made, which testify to the combination of traditional and individual innovative features in the master’s staging style, defining the creative image of the choreographer.
Production and Characterization of Natural Tannin-Degrading Aspergillus strains
Authors: Kathuria Ashima , Sharma Aishwarya
Published: April 2024

Among the different types of agrowastes, tannin biomass also contributes to significant amount. The tannin rich biomass can be exploited as the most economic substrate for the production of industrially important enzyme Tannase. Tannases are hydrolases which find applications in different industries such as leather, food, feed, beverage and pharmaceutical industry. Tannases are gaining importance as industrially-important biocatalyst. The present study focuses on the isolation of natural tannin degrading fungal strains including their characterization. Among the fifty fungal cultures isolated from soil samples, eleven tannase producing isolates were selected by qualitative screening. The selected isolates were cultivated by liquid surface fermentation for quantitative estimation of extracellular tannase activity. On the basis of quantitative screening, two isolates Aspergillus niger and Aspergillus flavus were identified as efficient tannase producers. To study natural tannin degradation efficiency of the isolates, different tannin rich agro-residues were tested as carbon source in the production medium for tannase production as well as substrate for the enzyme. Both isolates utilized natural tannins appreciably, producing significant tannase yield. Gauva leaves and ber leaves proved to be the best carbon source for Aspergillus niger and Aspergillus flavus respectively. The optimum incubation period for maximum tannin utilization was found to be 72 hrs for Aspergillus niger and 96 hrs for Aspergillus flavus. In conclusion, both fungal isolates exhibited potential for tannin biomass utilization and conversion to various valuable industrial products.
Attenuation of biofilm formation of Listeria monocytogenes by bacteriocin producing Pediococcus pentosaceus DS1 on selected biotic and abiotic surfaces
Authors: Saikia Devabrata , Singh Hijam Chandramani , Loying Surjya
Published: April 2024

The present study explores the antilisterial activities of potentially probiotic strain Pediococcus pentosaceus DS1 isolated from fermented bamboo shoot. 16s rRNA gene sequence analysis confirmed the identity of the strains. Class IIA bacteriocin pediocin expressing YGNGV motif was identified and its antilisterial activity was validated by well diffusion assay. When cocultured with P. pentosaceus DS1, in case of L. monocytogenes AMDK2, maximum biofilm exclusion (55.54 ± 3.44%) was observed which could be visually observed by Scanning electron micrographs. P. pentosaceus DS1 showed maximum adhesion inhibition to Caco-2 cell line in case of L. monocytogenes AMDK2 (91.8%) whereas maximum decrease in invasion was observed in case of L. monocytogenes MTCC 839 (52.9%). Coculture in UHT milk also significantly decreased microbial growth parameters of Listeria suggesting the efficiency of P. pentosaceus DS1 in the removal of Listeria contamination from food.