bluuebunny/crossref_metadata_2025 huggingface dataset:
A clausewitzi háború mint politikai eszköz a 21. században
Authors: Kováts Sándor Levente
Published: October 2024

A fegyveres erők alkalmazása politikai célok elérésére az államok egyik legrégebbi és leghatékonyabb eszköze. A napjainkig is nemzetközileg elismert porosz tiszt és hadtudós Carl von Clausewitz a háborút politikai eszközként azonosította, pontosabban az állam legvégső eszközeként céljai elérésére. A hidegháború utáni időszakban a fejlett államok alapvetően békésen törekedtek vitás kérdéseik rendezésre, egészen 2022-ig. Azonban a háború, vagyis a katonai erő alkalmazása ebben az időszakban sem szűnt meg. Továbbra is vannak olyan esetek, amikor az államok kénytelenek ezen eszközhöz nyúlni politikai céljaik megvalósításáért, sokszor a nemzetközi béke és rend fenntartása érdekében.
NETWATCH MIKROTIK PADA JARINGAN PT DINASTI KURNIA SEJAHTERA
Authors: Rahman Taufik , Khudori Alfan , Nurdin Hafis , Qomaruddin Muhammad
Published: October 2024

A computer network is of course very much needed by an institution or company to be able to exchange data or do work, especially on the internet network, so not a few companies or institutions have more than one internet subscription to a service provider. However, in reality the rented internet does not automatically replace or switch on the internet that turns off, sometimes you have to move ports and configurations so that trouble occurs when users access the internet and disrupt work. Using netwatch which is a method on the network to avoid connection down time. Used if the company has more than 1 internet source. The way it works is to make the backup of the second line automatically run if the main line dies. However, the problem is when the connection from the ISP (Internet Service Provider) to the internet is interrupted, while the company's MikroTik router can still be connected, so the router will read that there is still a connection and will not change the router's connection to the backup path. By using netwatch which is one of the features of MikroTik, it functions to monitor a host's condition at certain intervals. Netwatch works by periodically sending ICMP messages to the intended host, in this case it can send it to an internet host that is definitely always on. A down connection from the ISP will read down so that the router will automatically change the connection using the backup path.
KLASIFIKASI OPINI MASYARAKAT TENTANG HARGA KARET MENGGUNAKAN MACHINE LEARNING
Authors: Bellini Yustida , Herdiansyah M Izman , Kurniawan Tri Basuki , Kunang Yesi Novaria
Published: October 2024

Indonesia merupakan penghasil karet terbesar dunia dibawah Thailand dengan rata-rata penghasilan sebesar 3.107.544 ton/tahun, dengan data tersebut banyak masyarakat Indonesia menjadi petani karet untuk memenuhi kebutuhan hidup. Harga karet memiliki dampak yang besar terhadap kehidupan masyarakat Indonesia sehingga saat harga karet mengalami penurunan maupun kenaikan maka akan banyak masyarakat berspekulasi dan berpendapat mengenai harga karet, maka dari itu penelitian ini memiliki tujuan untuk mengklasifikasi pendapat masyarakat mengenai harga karet. Pendapat dan ungkapan masyarakat mengenai harga karet sering dituangkan oleh mereka dalam situs jejaring sosial twitter, Twitter menjadi sarana publik yang paling umum dalam meluapkan bentuk emosi masyarakat dipenjuru dunia sekarang ini. Dalam penelitian ini dilakukan klasifikasi opini masyarakat mengenai harga karet berdasarkan pendapat masyarakat pada situs jejaring sosial twitter. Tujuan dari penelitian ini untuk mengetahui sentimen yang beredar ditwitter mengenai harga karet menggunakan algoritma Naïve Bayes. Berdasarkan hasil penelitian yang telah dilakukan, sentimen negatif diperoleh sebesar 92% dan sentimen positif diperoleh sebesar 62%, sementara nilai accuracy diperoleh sebesar 84%. Kesimpulan dari penelitian ini adalah bahwasanya masyarakat lebih banyak berpendapat negatif dibandingkan positif mengenai harga karet.
IMPLEMENTASI ALGORITMA APRIORI DAN FP-GROWTH UNTUK PENEMPATAN BUKU PADA PERPUSTAKAAN (STUDI KASUS : UBSI – BOGOR)
Authors: Nurlaela Dini , Utami Lila Dini , Widiastuti Lisda
Published: October 2024

Perpustakaan merupakan tempat penyimpanan beragam koleksi buku pengetahuan, majalah, dan media lainnya yang diatur secara khusus agar dapat dimanfaatkan dengan mudah oleh para pengguna. Dalam pengaturan penempatan buku di perpustakaan, buku-buku dikelompokkan sesuai dengan kategori dan diberikan penomoran tertentu. Meskipun pengelompokan buku telah dilakukan berdasarkan kategori, namun penempatan buku belum mempertimbangkan tingkat kepopuleran buku yang sering dipinjam. Sebagai solusi untuk mengatasi masalah ini, peneliti akan menggunakan metode data mining, yakni algoritma fp-growth khususnya metode apriori, untuk menentukan pola penataan tata letak buku di perpustakaan. Sistem ini diharapkan dapat membantu mempermudah proses menentukan penataan buku yang lebih sesuai dengan kebutuhan pengguna. Hasil implementasi menggunakan RapidMiner menunjukkan bahwa pola kombinasi tata letak buku perpustakaan tertinggi adalah pada buku berjudul Aplikasi Komputer Akuntansi Menggunakan ABSS Premier Versi 20 dan Metode Penelitian dengan tingkat support sebesar 60% dan tingkat confidence sebesar 100%.
Phenology-informed decline risk of estuarine fishes and their prey suggests potential for future trophic mismatches
Authors: Fournier Robert , Marino Tyler , Carlson Stephanie , Ruhi Albert
Published: October 2024

Conservation scientists have long used population viability analysis (PVA) on species count data to quantify trends and critical decline risk, thereby informing conservation actions. These assessments typically focus on single species rather than assemblages and assume that risk is consistent within a given life stage (e.g., across the different seasons or months of a year). However, if risk is assessed at too broad a temporal or spatial scale, it may overlook diverging population declines between predators and prey that disrupt biotic interactions. In this study, we used time-series based PVA for age-0 forage fishes and their potential zooplankton prey for each month of the year in the San Francisco Estuary, over 1995-2023 (N = 175 time series). We used Multivariate Autoregressive (MAR) models that estimate long-term population trends and variability (i.e., process error) for each population. We found widespread negative population trends across fish species (56.6%) and observed that critical decline risk is often higher in months when species abundances peak compared to ‘shoulder’ months. Although current decline risk is somewhat balanced between predators and their prey (mean 21.8% for fish and 21.4% for zooplankton), our time-series models indicate trophic levels are poised to diverge over the next 10 years, with fish generally accumulating risk faster than their prey. Additionally, zooplankton showed 11.5% higher uncertainty about their near-term critical decline risk relative to fish. These observations suggest strong, previously unreported potential for future trophic mismatches. Our results underscore the need to assess risk over finer temporal scales within and across trophic levels to better understand vulnerability, and thus inform conservation of imperiled species. Our approach is transferable and highlights the benefits of time-series based PVA to understand risk of food-web collapse in the face of climate-induced phenological shifts.
Importance of Interpretation of Documents for Achieving the Ultimate Goal of the Concerned Parties: An Overview
Authors: Kalim Ullah
Published: October 2024

In civilized societies, it is considered necessary to establish the rights and obligations of each party in relation to the signed agreement in order to regulate interpersonal relationships under general laws. It can be achieved through the proper interpretation of documents, agreements, and other deeds. The art of interpretation of a document is the process of identifying the genuine meaning of a document by endowing the words of the enactment with their natural and usual meaning. Finding out what the words in a document actually mean is the process that is referred to as "word analysis." In this particular study, the different rules and norms associated with the interpretation of documents are analyzed and appraised. In addition, an attempt has been made to evaluate the powers of the court regarding the interpretation of documents by going beyond the ordinary rules. Furthermore, the study emphasizes the interpretation of various deeds, including an agreement to sell, deed of sale, deed of will, and deed of gift, etc.
Deployment of AI Technologies for Developing the Waqf Projects
Authors: Al Dwairi Zayed , Abddul Ubadah Ibrahim
Published: October 2024

هدفت الدراسة إلى معرفة دور الذكاء الاصطناعي في المساهمة في تطوير المشاريع الوقفية من الناحيتين الأدائية والفنية، وتضمنت توضيحًا للأطر المفاهيمية لمفردات الدراسة ( الذكاء الاصطناعي، وأدواته)، كما تضمنت عرضًا لبعض التطبيقات الدولية لتطوير الوقف رقميًا عبر( تقنية البلوكشين) ، من خلال منصة فنتيرا الماليزية، والتي أطرت وفسرت تلك العلاقة التكاملية بين الوقف والتقنيات المالية الذكية وإمكانية البناء عليها والانطلاق منها، كما تضمنت شرحًا لبعض تطبيقات الذكاء الاصطناعي التي يمكن من خلالها تطوير المشاريع الوقفية (روبوتات الدردشة، والبيانات الضخمة، والتداول الآلي Black box) هذا علاوة على إسهام تقنيات الذكاء الاصطناعي بدعم اتخاذ القرار في المشاريع الوقفية، وإمكانية تغيير سلوك الواقفين نحو السلوك الصحيح وإرشادهم إليه، وخلصت الدراسة إلى ضرورة دعم المشاريع الوقفية فنيًا وهيكليًا عبر الاستفادة القصوى من تقنيات الذكاء الاصطناعي . الكلمات المفتاحية: الوقف – المشاريع الوقفية - الذكاء الاصطناعي – البلوك شين- روبوتات – البيانات الضخمة – التعلم الآلي.
GPT Technology and Systemic Transformations in Issuance and Drafting of Fatwas in Islamic Finance
Authors: Ait Si Ali Hicham
Published: October 2024

إنّ مجال الذّكاء الاصطناعي التّوليدي يعرف استمرارًا كبيرًا في المزيد من الحضور الاعتباري، في مشابهة التجليات الإنسانية، وخدمة حاجاته ورغباته، وخاصة النماذج المدربة مسبقًا (GPT)، والتي أنتجت طفرة متسارعة في التجاوب مع مخرجاتها، حيث ستحدث -في سياق استشرافي- تحولًا في الأنساق الفكرية والاجتماعية، كما سيكون لها الأثر في تغير محدداتها المرجعية الأخلاقية والشرعية، وقد أظهر البحث بشكل عام أنّ التقنية وتنبّؤها يكون على أساس الأنماط التي درّبت عليها، وتستجيب وفقًا لذلك، وعليه فإنّ الاستخدام غير المسؤول للتقنية يمكن أن يسبّب وينشئ فوضى معرفية، ومن ذلك ما يمكن أن يعرفه إصدار وصناعة الفتوى في المالية الإسلامية. وقد خلص البحث إلى حضور مجموعة من التجليات والتحديات فيما يتعلق بإصدار وصناعة الفتوى في المالية الإسلامية عبر توظيف التقنية، أهمّها؛ سيطرة النسق الوعظي على الفتوى في المالية الإسلامية، واضطراب نسق المنهجية في توظيف المرجعية الشرعية، مما سيولّد اضطرابًا في الآراء الفقهية، باعتماد آراء بعض المعاصرين من المتخصصين نصًا في التوليد، وسيخرجها عن مدركاتها، ويجعلها مفصولة عن أدلتها، وعن مناطاتها ونسقها السّياقي الاجتهادي الذي خرجت منه، وبالتالي ستكون النتيجة؛ بناء الآراء على غير حقيقتها، كما سيتجسد عدم الإعلان عن معالم مرجعية ومنهجية للاستمداد والنظر، كما ستجلي تحوّلًا على مستوى حضور الفقيه المفتي، عبر إعلان نهاية الفقيه المفتي إلى نسق اللاّمجتهد واللامقلد، في غياب تام لشخصيته الاعتبارية التي كانت تتجسد مع المستفتي، وفي سياق عام سيعلن نشأة ما يمكن توصيفه بالتدين الرقمي التواصلي. كما تأكّد من خلال البحث؛ إمكانية استثمار التقنية في إصدار وصناعة الفتوى في المالية الإسلامية، وذلك عبر الضّبط المرجعي، بإبراز معالمها ومحدّداتها التوظيفية، تجنبًا للاضطراب المعرفي، وللتناول الظاهري والمجزّأ للنص الشرعي، وتوليد لاستقراءات موضوعية معتبرة شرعًا، كما تأكد ما يعتري التقنية من إشكالات منهجية، تستدعي إعادة النظر فيها بالضبط، من أجل توظيف شرعي سليم لها. الكلمات الرئيسية: الذكاء الاصطناعي، تقنية (GPT)، النسقية، إصدار وصناعة الفتوى، المرجعية الشرعية، المنهجية، المفتي.
The Impact of Implementing the Law Prohibition of Interest-Based Transactions on the Financial Performance of the Sahara Bank
Authors: Al-Muzayyini Hana , Hasan Ismew Muna
Published: October 2024

جاءت هذه الدراسة بهدف الكشف عن أثر تطبيق قانون منع المعاملات الربوية في ليبيا على الأداء المالي لمصرف الصحارى من خلال مقارنة نتائج تقييم المؤشرات المالية للمصرف باستخدام نموذج CAMEL للسلامة المصرفية بين الفترة ما قبل تطبيق القانون (2009-2013)، والفترة التي تلي عملية التطبيق (2014-2018). اعتمدت الدراسة تقييم المؤشرات المالية من خلال نموذج CAMEL للسلامة المصرفية، وفي إطار التحليل الاحصائي، وللكشف عن أثر تطبيق القانون رقم 1 لسنة 2013 (قانون منع المعاملات الربوية)؛ تم الاستناد إلى الاختبار الاحصائي (Cohen's d)، وكشفت النتائج في ظل عملية التقييم المالي عن درجة تصنيف المصرف وفقًا لنموذج السلامة المصرفية، والتي سجلت (3) خلال الفترتين (قبل، بعد) تطبيق قانون منع المعاملات الربوية، إضافة إلى ذلك؛ فقد وصلت الدراسة إلى عدم وجود فروق ذات دلالة إحصائية لمؤشرات الأداء المالي الممثلة في (ملاءة رأس المال، جودة الأصول، كفاءة الإدارة، الربحية)، أما بالنسبة لمؤشر السيولة تحديدًا نسبة إجمالي الائتمان إلى إجمالي الودائع؛ فقد كانت هنالك فروق إحصائية، وذلك قبل وبعد تطبيق قانون منع المعاملات الربوية. أما فيما يخص الأثر؛ فقد أوضحت الدراسة أن الأثر صغير لنسبة إجمالي الأصول السائلة إلى إجمالي الأصول، أما بالنسبة لنسبة إجمالي الائتمان إلى إجمالي الودائع، فقد كشفت النتائج الإحصائية بأن لها أثر كبير جدًا، بحكم أن الأثر أكبر من 1.3. لذا توصي الدراسة إدارة المصرف بالنظر للمؤشرات التي تعاني من تراجع وانخفاض حاد، والضرورة تقتضي هنا الاهتمام بالمتطلبات التي تعزز الأداء وترفع مستوى التصنيف عليه؛ فإننا نحث إدارة مصرف الصحارى بشكل عام على استخدام نموذج CAMEL، كما نوصي مصرف الصحارى بالإفصاح السنوي عن بياناته المالية لكي يتسنى للباحثين استخدامها في دراسات متعمقة. الكلمات المفتاحية: الأداء المالي، قانون منع المعاملات الربوية، نموذج CAMEL، مصرف الصحارى، ليبيا.
The Impact of the COVID-19 Pandemic on Financial Obligations in Islamic Banks: A Critical Appraisal
Authors: DJAFRI FARES , Bouheraoua Said , Mikail Sa’id
Published: October 2024

يهدف هذا البحث إلى بيان مدى تأثير جائحة كورونا على الالتزامات العقدية في المصارف الإسلامية، وذلك من خلال فحص الإشكالات الشرعية التي أفرزتها هذه الجائحة، والمقاربة الشرعية التي تم اعتبارها عند تناولها، وبحث حقوق مختلف الأطراف المتعاقدة المتأثرة بهذه النازلة الفقهية. وقد اعتمد البحث على المنهج الوصفي التحليلي المقارن؛ حيث استخدم المنهج الوصفي لبيان مفهوم جائحة كورونا وخلاصة النظريات الفقهية والقانونية المتعلقة بها. أما المنهج التحليلي فتم استخدامه في تحليل إمكانية تطبيق قواعد النظريات الفقهية على الالتزامات التعاقدية في الصناعة المالية الإسلامية، ومعالجة تبعات ذلك على العقود القائمة. كما تناول البحث المنهج المقارن من خلال بحث مذاهب الفقهاء المتقدمين والمعاصرين لبيان أثر الجائحة على أهم المعاملات المالية الإسلامية التي كانت محل إشكال فقهي. وخلصت الدراسة إلى أنه إذا كان عقد المرابحة بربح ثابت، فإنّ تأجيل سداد الأقساط أو إعادة جدولة مع الزيادة يعد من ربا الجاهلية "أنظرني وأزيدك". أما إن كانت المرابحة بسعر متغير أو عائم بحيث يتم عقد المرابحة على سعر أعلى (ceiling profit rate)، يقدم المصرف إبراءً للعميل إذا التزم بسداد الأقساط في أوقاتها المحددة ولم يتعثر، ويلزمه فقط بدفع الربح الفعلي. كما خلصت الدراسة إلى أنه يجوز للمصرف تغيير الإيجار في الإجارة والمشاركة المتناقصة فيما يُستقبل من أقساط وليس فيما مضى منها، غير أنه يستحب للمصرف، عند مراجعة أقساط الإجارة، أن لا يلزم العميل بدفع قيمة إضافية تغطي ما تمت خسارته من قبل المصرف في فترة التأجيل. الكلمات المفتاحية: نظرية الجوائح، جائحة كورونا، التمويل الإسلامي، الالتزامات، نظرية الظروف الطارئة، التمويلات المتعثرة، إعادة الجدولة.
Sale of Dhimmah in Shafa’i School A Foundational and Analytical Study
Authors: Bin Sumeet Mustafa
Published: October 2024

إن بيع الذِّمة عقد مناظر لعقد السلم، ويحمل جملة من صفاته، وله مزايا قد تفرضه على الواقع لو أظهر في المظهر اللائق به، ويأمل الباحث أن يكون هذا البحث مفتاحًا لجمع شتات شمل ذلك العقد وبيان حقيقته. ومن أهداف هذا البحث: جمع وتنظيم الفروع الفقهية المتعلقة ببيع الذمة من بطون الكتب الفقهية، وإبراز ذاتيات ذلك العقد، وتمييز بيع الذِّمة عن ما يشابهه من العقود، والسعي في إيجاد حلول فقهية مقترحة لعوائق تطبيقه. والمشكلات البحثية التي سعى الباحث لحلها، هي: ما الحقيقة الفقهية لذلك العقد؟، وما أركانه وشروطه ؟، وما هي الفروق التي بينه وبين كلٍّ من بيع المعيَّن والسلم؟، وما العوائق الفقهية لتطبيقه في المعاملات المعاصرة؟ واستخدم الباحث من مناهج البحث العلمي المنهج الوصفي، والمنهج التحليلي، والمنهج الاستنباطي. ومن أهم النتائج التي توصل إليها الباحث: بيان ماهية عقد بيع الذمة، وأنه يعتبر عقدًا جديدًا بالنسبة للعقود المالية المعاصرة، ويمكن اعتباره عقدًا رديفًا لعقد السلم، بل ويمكن الاستغناء به في كثير من الحالات التي يصعب فيها تطبيق عقد السلم؛ نظرًا لسهولة تطبيقه بالنسبة للسلم، وله ملامح فقهية خاصة به، وهو مزيج من البيع والسلم، مع سهولة في التطبيق وتخفيف في الشروط. الكلمات المفتاحية: بيع الذِّمة -البيع الذمي- بيع المعين- بيع - سلم- المعاملات المعاصرة.
Memory Between Bio-cell and Semiconductors: An Introduction to Hybrid Artificial Intelligence
Authors:   Visiting Professor at Several State Universities Project Manager at OMFMEP- SA., Shtat Hazar
Published: October 2024

During my time as a theoretical researcher at the quantum laboratories of the University of Paris-Sud in Orsay / Paris - France, in the late 1980s, I had the opportunity to meet one of the most prominent writers on simplifying quantum cybernetics and machine language, Mr. Viktor Davidovich Pekelis, a writer, specializing in quantum cybernetics who was visiting at the time for the Orsay Research Center (University of Paris-Sud).
Analyzing the Impact of the Facebook-Cambridge Analytica Data Scandal on the US Tech Stock Market: A Cluster-Based Event Study
Authors:   Humboldt-Universität zu Berlin, Spandauer Str. 1, D-10178 Berlin, Jeleskovic Vahidin , Wan Yinan ,   Independent Researcher
Published: October 2024

This study delves into the intra-industry effects following a firm-specific scandal, with a particular focus on the Facebook data leakage scandal and its associated events within the U.S. tech industry and two additional relevant groups. We employ various metrics including daily spread, volatility, volume-weighted return, and CAPM-beta for the pre-analysis clustering, and subsequently utilize CAR (Cumulative Abnormal Return) to evaluate the impact on firms grouped within these clusters. From a broader industry viewpoint, significant positive CAARs are observed across U.S. sample firms over the three days post-scandal announcement, indicating no adverse impact on the tech sector overall. Conversely, after Facebook's initial quarterly earnings report, it showed a notable negative effect despite reported positive performance. The clustering principle should aid in identifying directly related companies and thus reducing the influence of randomness. This was indeed achieved for the effect of the key event, namely "The Effect of Congressional Hearing on Certain Clusters across U.S. Tech Stock Market," which was identified as delayed and significantly negative. Therefore, we recommend applying the clustering method when conducting such or similar event studies.
Dowry Problem in Tangail District: A Cross Sectional Study
Authors:   Department of Rural sociology, Faculty of Agricultural Economics and Rural Sociology Bangladesh Agricultural University, Mymensingh-2202, Bangladesh., Tasnim Jarin , Sharmin Sadika ,   Department of Rural sociology, Faculty of Agricultural Economics and Rural Sociology Bangladesh Agricultural University, Mymensingh-2202, Bangladesh.
Published: October 2024

The present study aims at exploring critical factors causing dowry practice in Tangail district, Bangladesh. Primary data were collected through face to face interview with a semi structured interview schedule. Purposive sampling was used to select 122 victim women’s of dowry related violence from five villages of Sadar upazila of Tangail district. Descriptive statistic and multiple regression analysis were used to analyze data. Results find that unemployment and poverty, illiteracy, dowry enhances women status, the ambition of becoming rich have positive co-efficient and socioeconomic status of women has negative co-efficient and these factors are statistically significant for causing dowry system in society. Ensuring women’s proper education, improvement of women’s economic status with multifaceted skill development programs that facilitates income earning activities, creating public awareness from family to community level and proper implementation of existing laws are most effective remedy to curb dowry system in the society.
Determinants of Transparency of Local Government Financial Reports in Indonesia
Authors:   State University of Malang, Malang, Indonesia, Saputri Diah Ragil , Pujiningsih Sri ,   State University of Malang, Malang, Indonesia, Utami Helianti ,   State University of Malang, Malang, Indonesia
Published: October 2024

Transparency is the goal of e-government in Indonesia, but many local governments still do not publicly disclose their financial reports. Thus, transparency in Indonesia is still low, especially as corruption cases are increasingly prevalent in government. This study aims to analyze the factors that affect the transparency of local government financial reports in Indonesia. The research population comprises all provincial governments in Indonesia. Sampling was conducted using a purposive sampling method based on the criteria of provincial governments in Indonesia that have official websites and provide access to local government financial reports for the fiscal years 2019-2022, so 84 research samples were obtained. The collected data for the analysis were secondary data obtained from financial reports published by local self-government bodies and the Central Statistical Agency (BPS) for 2019-2022. The data includes information on local government size, audit opinion, debt, gender, education level of the regional head, commitment of the regional head, regional wealth and intergovernmental transfers. This study uses the logistic regression analysis method to determine the effect of various variables on the transparency of local government financial reports. The results showed that the size of the local government and the commitment of the regional head positively affected the transparency of financial statements. However, the variables of audit opinion, debt and gender did not show a significant effect. In contrast, the education level of the regional head, regional wealth and intergovernmental transfers negatively influence the transparency of local government financial statements. This study provides important insights for policymakers in improving financial statement transparency at the local government level.
Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness
Authors:   ", Tsaruk Nataliia ,   Nizhyn agrotechnical institute",   Separated unit of National University of Life and Environmental Sciences of Ukraine, Nizhyn, Ukraine
Published: October 2024

In the conditions of reduction in the volume of state subsidies and tax benefits due to the redistribution of resources to finance the defence industry, Ukrainian and international grants have become almost the only available means of supporting domestic agribusiness. Lack of experience in accounting for grant funds is one of the problems faced by accountants of agricultural enterprises. After all, grants as an object of accounting are, to a certain extent, a novelty for many business entities in the agrarian sector of Ukraine. The purpose of the article is to reveal the methodical principles of accounting for grant support to Ukrainian agribusiness, particularly in terms of recognising income from targeted financing, and to determine the tax consequences of using grant funds. A detailed analysis of the current legislation is the basis of this study. In addition, the author review the previous case studies, the systematisation of the results of which made it possible to clarify the method of accounting for grant support and reveal the tax consequences of using grant funds. Three options for recognising income were characterised based on the purpose of targeted financing, that is, the object to which the grant funds are directed. The article presents the procedure for recognising income from grant support on accounting accounts. The tax consequences of using grant funds by agricultural enterprises – VAT payers have been disclosed. The research results have a scientific and applied nature because they will help accountants of agrarian enterprises correctly disclose information about received state and international grants in accounting accounts and in reporting. The clarifications provided in the work regarding the tax consequences of using grant support make it possible to take a balanced approach to calculating the financial result before taxation and the share of agricultural production.
Essence and Economic Content of Enterprises' Integrated Reporting
Authors:   ", Baranova Yuliia ,   Institute of Agrarian Economics",   National Scientific Centre, Kyiv, Ukraine
Published: October 2024

The growing gap between the information needs of stakeholders and the data contained in traditional financial reports led to the emergence of integrated reporting. Given the globalization of business and the increasing importance of non-financial indicators, such as environmental, social and management aspects, it has become evident that financial reporting cannot fully reflect all important aspects of enterprise value formation. This led to the need for a more comprehensive approach to reporting, which would provide a holistic picture of financial and non-financial indicators, reflecting the impact of the enterprise on various types of capital and their contribution to sustainable development. The article aims to reveal the essence of the integrated reporting, as well as structuring and summarizing existing approaches to its interpretation. The author used methods of analysis and synthesis, comparison, theoretical generalization, abstract logic, and monographic analysis to achieve the goal. Various approaches to disclosing the content of the integrated reporting, which are most common among domestic and foreign scientists, are systematized and summarized. The analysis of these approaches allows for a comprehensive understanding of integrated reporting, covering various aspects of its implementation and effectiveness, considering current trends. A comparative analysis of integrated and financial reporting proves that integrated reporting provides a more comprehensive and multifaceted view of the company's activities than traditional financial reporting. It reflects financial results and includes non-financial aspects such as environmental and social impacts, allowing stakeholders to gain a more complete picture of the company’s long-term sustainability, risks and opportunities. The author’s vision of the economic content of the integrated reporting presented in the article is based on understanding this category as a structured communication process that forms information about financial and non-financial indicators in a report format.
Methodological Principles of Simulating Asymmetrical Volatility of Corporate Credit Market Dynamics
Authors:   State University of Biotechnology, Kharkiv, Ukraine, Mandych Oleksandra , Staverska Tetiana ,   State University of Biotechnology, Kharkiv, Ukraine, Makohon Vitaliy ,   State University of Biotechnology, Kharkiv, Ukraine
Published: October 2024

Forecasting and modelling of price dynamics of financial instruments and their volatility is an essential element of technical analysis of financial markets. The real sector is also interested in changes in volatility as it seeks to maintain stability in financial and commodity markets. The article aims to develop methodological approaches to modelling the dynamics and volatility of the Ukrainian corporate credit market using asymmetric GARCH approaches. It has been established that the risky nature of financial markets is a prerequisite for analyzing and modeling the volatility of their dynamics in order to correctly respond to possible spikes in volatility, as well as to predict their duration. The analysis was based on daily data on interest rates on the corporate credit market. A graph of the initial time series, autocorrelation functions was plotted, the series was checked for stationarity by the Dickey–Fuller test, which led to its differentiation and subsequent formation of the optimal ARIMA specification. When checking the residuals for autocorrelation and the ARCH effect, positive results were obtained, which led to the use of the GARCH model. Going through various GARCH specifications made it possible to choose GJR-GARCH for modeling, which takes into account the asymmetry of the impact of information shocks on the profitability management of active bank operations. The resulting model was tested by the Leung–Box test, the ARCH LM test, and the Pearson test for the optimality of the specification. The model was compared with actual time series data. All the results confirmed the correctness of the built models, which allows them to be used for analysis and forecasting for further periods.
The Effect of Earnings Announcement on the Market Value of Corporate Stock
Authors:   University of Limpopo, Polokwane, South Africa, Ngwakwe Collins C.
Published: October 2024

On June 18, 2024, Nvidia's stock was momentarily crowned as the world's most valuable stock – surpassing other technology companies. Accordingly, this paper aims to analyze the differential effect of Nvidia's earnings announcement on the company's stock price following the earnings announcement. The research is anchored on the prior theory of efficient market hypothesis – which emphasizes the effect of information on stock prices. The paper applied a quantitative differential approach. The earnings announcement was used as the basis for differential stock price analysis because, based on previous literature, results show different (mixed) effects of earnings results on stock price. The data on Nvidia's stock price were collected from Fusion Media and Nasdaq. Data were analyzed using the paired t-test sample for mean difference. Results from the analysis indicate a significant positive difference between the previous 44 days before the profit announcement and 44 days following the profit announcement. The result shows that Nvidia's earnings announcement, which surpassed expectations, catalyzed a huge rise in Nvidia's stock price. It also highlights the best point when the investors should have taken their profit. The results of this study help academics and researchers in business schools better understand the relationship between earnings announcements and stock prices in AI chip manufacturing companies. The paper contributes unique novelty by using extended days before and within the earnings announcement, which provides ample space to understand the stock price performance and to make investment decisions. It thus contributes an insight into the best timing of profit-taking and reinvesting.
Remaining Useful Life Prediction of Computer Numerical Control Machine Tool Components Considering Operating Condition Information
Authors: Mu Liming , Liu Jintong , Li Lijuan
Published: October 2024

To improve the accuracy of predicting the remaining useful life (RUL) of computer numerical control (CNC) machine tool components, this study proposes a novel method. In the method, a condition monitoring platform for components is built to obtain component operation information. The collected information is processed to acquire signal features with better trend. The Weibull model is modified via the fusion of internal signal features and external operating information. Accordingly, a Weibull regression model that fully considers the operating condition information of components is established. The fminsearch function is applied to solve the WRM with complete parameterization, and the optimal parameter estimates of the model are obtained. The RUL prediction method is demonstrated using a specific example. Multiple indexes are used to evaluate the model performance. Furthermore, the validity of the model is verified by comparison. The proposed method can obtain more accurate RUL prediction results of the components. It is of great significance to the health operation of CNC machine tools.
Development of an Active Dynamic Vibration Absorber for Palm Tremors in Parkinson's Disease Patients
Authors: Tran Thien M. , Nguyen Son H.
Published: October 2024

Parkinson’s patients experience severe pathological tremors because of abnormality of central oscillator that entrains the corticothalamic system and the basal ganglia. Normally, medications are used to decrease involuntary antagonistic muscle contraction can affect life, therefore, safe treatment methods have attention. The mechanical vibration absorber is an outstanding method, and can be used as an alternative treatment. Based on the biodynamics of the human arm, the objective of this study is to provide the performance of Parkinson’s patients and to design a model-free control to suppress their pathological tremor, called an active dynamic vibration absorber system (DVAs). An active DVA with model-free control inside can handle the complex system, disturbances, complicated working behavior, and so forth. Frequency of resting tremor as resonance frequencies of shoulder and elbow muscle is activation operating. The response of the active DVAs is studied in the case that it is attached to the arm and compared to the passive DVA with excitation frequencies in the previous study. The results verify the effectiveness of active DVA with controller inside, which can reduce the pathological tremor in amplitude feature in Parkinson's patient’s arm.
An Approach of Modified IDEA with 1024 Bits Key to Enhance Security and Efficiency of Data Transmission in the Healthcare Sector
Authors: Haldar Bilas , Mukherjee Partha Kumar , Saha Himadri Nath
Published: October 2024

Securing the information from the attackers is a crucial aspect of modern digital life. Numerous cryptographic algorithms are employed to provide security for data transmission. Among these, the International Data Encryption Algorithm (IDEA) stands out as a widely utilized algorithm for enhancing security. However, the IDEA algorithm has a notable drawback due to its relatively large number of weak keys. This susceptibility stems from the fixed 25-bit circular left shift during each key generation round. It is made weakens the regular key generation process of the IDEA algorithm. To address these concerns, this research work introduces a Modified International Data Encryption Algorithm (MIDEA) using a key size of 1024 bits. The method suggests a novel approach for the circular left shift by employing different bits that effectively overcome the limitations of fixed bits of the circular left shift. Additionally, this work presented innovative encryption and decryption techniques using a key size of 1024 bits. A comprehensive comparison is conducted between the IDEA and the MIDEA algorithm based on time complexity and security. Furthermore, this work provides a novel phishing attack detection framework using the suggested MIDEA technique. This framework is used for securely sharing patient data in the healthcare sector. The results of the proposed work indicate that encryption time varied from 20.08930 to 494.18258 seconds across file sizes from 0.97 to 40.8 megabytes. The experimental results demonstrate that the MIDEA algorithm exhibits significant performance enhancements with encryption speed improved by 60.67 percent and decryption robustness by 63.24 percent.
Determining optimal phosphorus rates and deficit irrigation levels for enhanced soybean productivity in Jawi District, Northwest Ethiopia
Authors: Adametie Temesgen F. , Selie Abeba H. , Mitku Demeke T. , Megerssa Mesfin K. , Alamenie Misganew A.
Published: October 2024

Determining the optimal phosphorus rates and deficit irrigation levels is key to enhancing soybean productivity in the Jawi District, Northwest Ethiopia. Soybean is a vital cash crop in Jawi District, Northwest Ethiopia, and improving its productivity is crucial for food security and community socioeconomic status. The optimal phosphorus and deficit irrigation rates in this region remain unresolved. The aim of this study was to optimize soybean productivity in this region by determining the optimal phosphorus rates and deficit irrigation levels. The experiment was conducted during irrigation seasons 2021/22 and 2022/23 using a split-plot design with an RCBD arrangement. The results showed that combining P rates of 10, 20, 30, and 40 kg ha-1 with 100% ETc. significantly increased soybean grain production. Similarly, soybean grain yield increased at P rates of 0, 10, 20, 30, and 40 kg ha-1 P with 75% ETc. The highest water productivity recorded was 0.29 kg m-3 at 50% ETc. This study suggests that combining P rates of 10, 20, 30, and 40 kg ha-1 P with 100% ETc. and P rates of 0, 10, 20, 30, and 40 kg ha-1 P with 75% ETc. could significantly enhance soybean productivity. Implementing these strategies could lead to more sustainable and efficient agricultural practices in Jawi District, thereby improving crop yields and overall profitability.
CAR-macrophage: Breaking new ground in cellular immunotherapy
Authors: Huang Ting , Bei Chenqi , Hu Zhenhua , Li Yuanyuan
Published: October 2024

Chimeric Antigen Receptor (CAR) technology has revolutionized cellular immunotherapy, particularly with the success of CAR-T cells in treating hematologic malignancies. However, CAR-T cells have the limited efficacy of against solid tumors. To address these limitations, CAR-macrophages (CAR-Ms) leverage the innate properties of macrophages with the specificity and potency of CAR technology, offering a novel and promising approach to cancer immunotherapy. Preclinical studies have shown that CAR-Ms can effectively target and destroy tumor cells, even within challenging microenvironments, by exhibiting direct cytotoxicity and enhancing the recruitment and activation of other immune cells. Additionally, the favorable safety profile of macrophages and their persistence within solid tumors position CAR-Ms as potentially safer and more durable therapeutic options compared to CAR-T cells. This review explores recent advancements in CAR-Ms technology, including engineering strategies to optimize their anti-tumor efficacy and preclinical evidence supporting their use. We also discuss the challenges and future directions in developing CAR-Ms therapies, emphasizing their potential to revolutionize cellular immunotherapy. By harnessing the unique properties of macrophages, CAR-Ms offer a groundbreaking approach to overcoming the current limitations of CAR-T cell therapies, paving the way for more effective and sustainable cancer treatments.
The evolving landscape of ER-LD contact sites
Authors: Kumar Akhil , Yadav Surabhi , Choudhary Vineet
Published: October 2024

Lipid droplets (LDs) are evolutionarily conserved dynamic organelles that play an important role in cellular physiology. Growing evidence suggests that LD biogenesis occurs at discrete endoplasmic reticulum (ER) subdomains demarcated by the lipodystrophy protein, Seipin, lack of which impairs adipogenesis. However, the mechanisms of how these domains are selected is not completely known. These ER sites undergo ordered assembly of proteins and lipids to initiate LD biogenesis and facilitate establishment of ER-LD contact sites, a prerequisite for proper growth and maturation of droplets. LDs retain both physical and functional association with the ER throughout their lifecycle to facilitate bi-directional communication, such as exchange of proteins and lipids between the two organelles at these ER-LD contact sites. In recent years several molecular tethers have been identified that bridge ER and LDs together including few proteins that are found exclusively at these ER-LD contact interface. Here, we discuss recent advances in understanding the role of factors that ensure functionality of ER-LD contact site machinery for LD homeostasis.
Climate change impacts on hydrology and water resources in East Africa considering CMIP3, CMIP5, and CMIP6
Authors: Onyutha Charles
Published: October 2024

Climate change impacts on the hydrology and water resources in East Africa require proper planning of regional adaptation measures. Past studies on the subject matter tended to focus on catchment instead of regional scale. To support actionable policy regarding regional planning of water resources management, this paper reviewed studies conducted in East Africa based on CMIP3, CMIP5, and CMIP6. Compared to the historical condition, temperature of East Africa over the mid- to late 21st century will increase by varying extents over the range 0.17–7°C with about 2.6°C on average. Future precipitation over East Africa will increase by 8.5% on average. Changes in discharge based on CMIP3, CMIP5, and CMIP6 will vary from −25.3 to +60.5%, −42.5 to 129%, and −23.4 to 69%, respectively. Ensemble means of the changes in discharge across the study area based on CMIP3, CMIP5, and CMIP6 will be by 25.2, 19.2, and 19.1%, respectively. Future peak river discharge across East Africa will increase by 8% on average. These results are important for planning regional climate change adaptation across East Africa. To support local or catchment adaptation, results of climate change impacts of temperature, precipitation and discharge of about 50 catchments across East Africa can be found summarized in this review paper. It is recommended that both regional and local policies or approaches should be considered for climate change adaptation to ensure a balanced, effective and sustainable framework for climate resilience in support of measures for tackling broad and specific needs cohesively.
The role of narcissism and motivated reasoning on misinformation propagation
Authors: Haupt Michael Robert , Cuomo Raphael , Mackey Tim K. , Coulson Seana
Published: October 2024

Background

Explanations for why social media users propagate misinformation include failure of classical reasoning (over-reliance on intuitive heuristics), motivated reasoning (conforming to group opinion), and personality traits (e.g., narcissism). However, there is a lack of consensus on which explanation is most predictive of misinformation spread. Previous work is also limited by not distinguishing between passive (i.e., “liking”) and active (i.e., “retweeting”) propagation behaviors.

Methods

To examine this issue, 858 Twitter users were recruited to engage in a Twitter simulation task in which they were shown real tweets on public health topics (e.g., COVID-19 vaccines) and given the option to “like”, “reply”, “retweet”, “quote”, or select “no engagement”. Survey assessments were then given to measure variables corresponding to explanations for: classical reasoning [cognitive reflective thinking (CRT)], motivated reasoning (religiosity, political conservatism, and trust in medical science), and personality traits (openness to new experiences, conscientiousness, empathy, narcissism).

Results

Cognitive reflective thinking, conscientiousness, openness, and emotional concern empathy were all negatively associated with liking misinformation, but not significantly associated with retweeting it. Trust in medical scientists was negatively associated with retweeting misinformation, while grandiose narcissism and religiosity were positively associated. An exploratory analysis on engagement with misinformation corrections shows that conscientiousness, openness, and CRT were negatively associated with liking corrections while political liberalism, trust in medical scientists, religiosity, and grandiose narcissism were positively associated. Grandiose narcissism was the only factor positively associated with retweeting corrections.

Discussion

Findings support an inhibitory role for classical reasoning in the passive spread of misinformation (e.g., “liking”), and a major role for narcissistic tendencies and motivated reasoning in active propagating behaviors (“retweeting”). Results further suggest differences in passive and active propagation, as multiple factors influence liking behavior while retweeting is primarily influenced by two factors. Implications for ecologically valid study designs are also discussed to account for greater nuance in social media behaviors in experimental research.
Unsupervised machine learning model for detecting anomalous volumetric modulated arc therapy plans for lung cancer patients
Authors: Huang Peng , Shang Jiawen , Fan Yuhan , Hu Zhihui , Dai Jianrong , Liu Zhiqiang , Yan Hui
Published: October 2024

Purpose

Volumetric modulated arc therapy (VMAT) is a new treatment modality in modern radiotherapy. To ensure the quality of the radiotherapy plan, a physics plan review is routinely conducted by senior clinicians; however, this process is less efficient and less accurate. In this study, a multi-task AutoEncoder (AE) is proposed to automate anomaly detection of VMAT plans for lung cancer patients.

Methods

The feature maps are first extracted from a VMAT plan. Then, a multi-task AE is trained based on the input of a feature map, and its output is the two targets (beam aperture and prescribed dose). Based on the distribution of reconstruction errors on the training set, a detection threshold value is obtained. For a testing sample, its reconstruction error is calculated using the AE model and compared with the threshold value to determine its classes (anomaly or regular). The proposed multi-task AE model is compared to the other existing AE models, including Vanilla AE, Contractive AE, and Variational AE. The area under the receiver operating characteristic curve (AUC) and the other statistics are used to evaluate the performance of these models.

Results

Among the four tested AE models, the proposed multi-task AE model achieves the highest values in AUC (0.964), accuracy (0.821), precision (0.471), and F1 score (0.632), and the lowest value in FPR (0.206).

Conclusion

The proposed multi-task AE model using two-dimensional (2D) feature maps can effectively detect anomalies in radiotherapy plans for lung cancer patients. Compared to the other existing AE models, the multi-task AE is more accurate and efficient. The proposed model provides a feasible way to carry out automated anomaly detection of VMAT plans in radiotherapy.
Comprehensive management of gestational diabetes mellitus: practical efficacy of exercise therapy and sustained intervention strategies
Authors: Xu Hao , Liu Renyi
Published: October 2024

Background

Gestational Diabetes Mellitus (GDM) affects 14.0% of pregnancies globally, with a 35% post-pregnancy relapse and a 60% risk of Type 2 Diabetes (T2D) within 5-10 years. Challenges in long-term management, especially postpartum, include adherence and follow-up difficulties.

Methods

This study, based on a systematic review and meta-analysis, examined the practical effects of exercise therapy in the prevention, treatment, and prevention of progression from Gestational Diabetes Mellitus (GDM) to Type 2 Diabetes (T2D). Relevant research and clinical practices were retrieved from six major databases (PubMed, Scopus, Web of Science, Cochrane Library, MEDLINE, Science Direct). After analyzing the intervention effects of exercise therapy at different stages, factors favorably influencing the effectiveness of exercise intervention were identified during the more effective stages. Finally, a long-term and efficient exercise implementation plan for the comprehensive management of GDM was proposed.

Results

In GDM prevention, exercise reduced the post-intervention risk by 37% compared to the control group (Relative Risk (RR)=0.63; 95% Confidence Interval (CI): 0.54 to 0.72; p=0.01). Studies on GDM treatment showed improved glucose control in the exercise group post-intervention (Mean Difference (MD)=-0.10; 95% CI: -0.16 to -0.04; p=0.04/MD=-0.27; 95% CI: -0.36 to -0.19; p<0.0001). However, exercise therapy didn’t significantly affect the incidence of T2D post-GDM (RR=0.88; 95% CI: 0.69 to 1.11; p=0.39) due to challenges in quantified exercise prescriptions and the complexity of postpartum programs.

Conclusion

To enhance exercise therapy effectiveness in GDM management, the study recommends adopting an integrated model emphasizing personalized pregnancy plans, postpartum strategies, and long-term support. Leveraging frequent healthcare contact during pregnancy can establish and sustain exercise habits, fostering a lifelong pattern. While the study acknowledges limitations, this approach holds potential for improving glycemic metabolism and developing healthy exercise habits in subsequent generations. Future research should include longer follow-ups to validate the practical efficacy of this approach in preventing T2D after GDM.

Systematic review registration

https://www.crd.york.ac.uk/prospero, identifier CRD42023463617.