bluuebunny/crossref_metadata_2025 huggingface dataset:
Estágio evolutivo da contabilidade gerencial em micro e pequenas empresas
Authors: Kruger Silvana Dalmutt , Menegon Rodrigo , Dalla Porta Claudia , Zanin Antonio
Published: December 2022

O objetivo do estudo é identificar o estágio evolutivo da contabilidade gerencial das micro e pequenas empresas do município de Chapecó (SC). A pesquisa utiliza o questionário de Abdel-Kader e Luther (2008), para coleta das informações da amostra de 27 empresas.  Os resultados apontam que 05 empresas possuem características do estágio 1; 09 do estágio 2, onde utilizam de gestão planejada baseada em análises de dados; 11 empresas do estágio 3 com características voltadas para a redução dos desperdícios de recursos e do uso de tecnologias na melhoria de processos; e 02 empresas do estágio 4, que inclusive, observou-se a idade e o faturamento maior em relação as demais, como diferencial do uso de instrumentos de gestão caracterizados como modernos. O estudo contribui para evidenciar as características predominantes e as fragilidades das empresas quanto ao uso de práticas e instrumentos da contabilidade gerencial, bem como evidencia que os instrumentos gerenciais estão relacionados ao ramo de atividade, faturamento e número de funcionários das empresas.
Palavras-chave: Instrumentos gerenciais; Estrutura da Contabilidade Gerencial; Controle Gerencial.
Ergonómia a munkavédelmi szabályozásban
Authors: Hrecska-Kovács Renáta
Published: December 2022

Az ergonómia interdiszciplináris területe nagyjából a múlt század közepétől kezdte foglalkoztatni a tudományos élet képviselőit, majd az orvosok, mérnökök, pszichológusok és jogászok együttműködésének eredményeként hamar elfoglalták helyüket a munkavédelmi joganyagban az ide tartozó előírások és szabványok. Jelen tanulmányban a munkahelyi ergonómia fogalmának bemutatását követően a hazai jogforrási rendszert vizsgálom az ergonómia tudományának szempontjából, majd nemzetközi kitekintés keretében elemzem a visegrádi országok, Ausztria, valamint a skandináv államok között Norvégia és Svédország kapcsolódó szabályozását. A tanulmányból kiderül, hogy az ergonómia fogalma nem jelenik meg minden állam munkajogi, munkavédelmi szabályozásában, az pedig kifejezetten gyakori, hogy csak kiegészítő rendeletekben foglalkozik vele a jogalkotó nevesített formában. Azonban arra a következtetésre jutottam, hogy függetlenül a fogalom alkalmazásától, az ergonómia tartalmi elemei igenis meghatározzák az egyes államok munkavédelmi – így munkabiztonsági és munkaegészségügyi – jogszabályi előírásait. Köszönhetően a Nemzetközi Munkaügyi Szervezet, az Európai Unió és a nemzetközi ergonómiai szervezetek iránymutatásainak, a munkaügyi ergonómia eszköztára adja a leghatékonyabb segítséget a munkahelyi baleset-megelőzéshez és a modern, emberorientált munkakörnyezet kialakításához.
Hol születik a magyar tudomány?
Authors: Balatoni Mónika , Sasvári Péter
Published: December 2022

Napjaink tudományos retorikáját gyakorta tematizálja a nemzetközi láthatóság, a Scopus által indexált publikációk, a nagyhírű nemzetközi projektek magyar résztvevőinek tudományos háttere. A 2010-es évek elején sokan a tudomány világából kritikai hanggal fogalmazták meg a tudománymetria gyakorlati eltorzulását, a teljesítményértékelés egyoldalú és leegyszerűsítő módját, mennyiségi szemléletét. E tanulmány vizsgálódásának elsődleges tárgya a magyar teljesítmény, méghozzá a nemzetközi rangsorokba emelt tudományos láthatóság és kiválóság előéletének feltérképezése. Fontos szerepet töltött be annak vizsgálata, hogy a nemzetközi színtéren elismerést kapott tudósaink milyen kapcsolatot ápoltak az MTA-val. Megvizsgáltuk, hogy a 2016-ban publikált sorrendből kikerülő 199 magyar kiválóság milyen tudományág képviselőjeként érte el ezt a jeles helyezést. Továbbá, hogy milyen életkorhoz köthető a legaktívabb publikációs és hivatkozási időszaka az adott magyar tudósnak, valamint vizsgáltuk a nemek szerinti eloszlást is. A tanulmányban, az adatok alapján, körvonalazódik egy olyan tendencia, mely egy hatékonyabb tervezési modell elemeként jól hasznosítható.
A keringési rendszerre ható gyógyszerek fogyasztása a COVID-19 járvány alatt Magyarországon
Authors: Szentes Veronika , Szakály Zsolt , Morvay Szabolcs
Published: December 2022

A COVID-19 névre keresztelt új koronavírus okozta járvány a kínai Vuhan városában tűnt fel először, 2019. decemberében. Néhány hónap sem kellett hozzá azonban, hogy 2020. márciusában már – a WHO nyilatkozata alapján – pandémiáról, azaz világjárványról beszéljünk. A koronavírus-járvány a társadalom szinte minden szegmensét érintette, és ez alól az egészségügyi alapellátás működési rendje sem volt kivétel. Természetesen szakmai elemzések sora igyekszik körbejárni, vizsgálni a bekövetkező hatásokat, illetve az azokra történő reakciókat. E szakirodalmi palettát kívánjuk szélesíteni, kiegészíteni tanulmányunkkal, mely az egészségügyre, illetve még szűkebben a gyógyszerfogyasztás változásaira fókuszál a pandémiás időszakban. Mindamellett, hogy igyekszünk átfogó képet adni a járvány hatásairól – olyan területeken, mint a gazdaság, megváltozott jövedelmi viszonyok, önkormányzatok, vagy éppen a globális ellátási láncok –, körbejárjuk a tanulmány tárgya szempontjából legfontosabb ismereteket a gyógyszeres terápia, a hazai gyógyszerfogyasztási attitűd, valamint a gyógyszeripar témaköreiben, mintegy elméleti talajt képezve empirikus vizsgálódásunkhoz. A gyakorlati fejezetben végül a Nemzeti Egészségbiztosítás Alapkezelő adatbázisából gyűjtött adatok alapján azt vizsgáljuk, hogy a járvány előtthöz képest a járvány ideje alatt változott-e a hazai gyógyszerfogyasztás volumene, illetve területi dimenzióban esetleges differenciákat is kerestünk az említett indikátor alapján. Tanulmányunk kvintesszenciájaként – az eredmények bemutatásával – az egészségügy terén (is) megjelenő gyors változások valószerűségére és az azokra irányuló szakpolitikai feladatokra kívánunk rávilágítani.
A magyar termőföld értékére ható tényezők szerepe a magyar gazdaságban
Authors: Posta László , Szentesi Ibolya , Túróczi Imre , Tóth Róbert
Published: December 2022

A magyar mezőgazdaság fejlődéstörténete a XX. században sajátosan alakult. Az évszázadot a változások sora jellemezte, három alkalommal volt földosztás, változtak a tulajdonviszonyok. A század elején volt jelentős földtulajdon rendezés, majd a II. világháborút követően ismét. Az 1950-es években véghezvitt „kollektivizálás” után 1990-ben ismét rendeződtek a tulajdonviszonyok és a földterület használók személye is megváltozott. A sorozatos változások ártottak a fejlődésnek, hiszen szinte minden esetben újra kellett kezdeni a gazdaságok felépítését. Természetesen a társadalmi és gazdasági viszonyok sorozatos változása a tulajdon stabilitásába vetett bizalmat is csökkentette. Jelen tanulmányban kísérletet teszünk a termőföld értékére ható tényezők, a magyar gazdaságban betöltött szerepének azonosítására. Ezen felül részletesen bemutatjuk a bérleti formák alakulását, és annak sajátosságait.
A kötöttpályás közösségi közlekedés területi hatásai Budapest keleti agglomerációjában
Authors: Erdei Attila , Erdeiné Késmárki-Gally Szilvia
Published: December 2022

A közösségi közlekedési rendszerek fő funkciója a mobilitás. Ezzel lehet biztosítani a versenyképességet, a megfelelő életminőséget és a kohéziót a társadalom számára. A közlekedési rendszerek legfőbb szereplői az utasok, a szolgáltatók, illetve a döntéshozó, hatósági szerepet betöltő szervezetek (pl. állam, önkormányzatok, szakhatóságok). Budapest agglomerációjának keleti szegmensét ma és a múltban is sűrűn behálózzák a vasúti és HÉV pályák. Budapest agglomerációjában elhelyezkedő településekre vonatkozóan a térségi statisztikai adatok alapján összefüggés kapcsolatokat vizsgáltunk kvantitatív módszerek segítségével (faktoranalízis, bináris logisztikus regresszió). Kutatásunk eredményei alapján a vizsgált térségben a vonalas infrastruktúra (vasút) fejlesztése, valamint a gazdasági- és társadalmi folyamatok közt kimutatható összefüggés van.
A készletezés menedzsmentje egy hazai Pharma vállalatnál
Authors: Szabó-Geletóczki Rita , Kozma Tímea
Published: December 2022

Kutatásunkban egy gyógyszeripari nagykereskedő készletgazdálkodási tevékenységét és készletszintjét elemezzük. A készleteknek fontos szerepe van az anyagáramlási folyamatokban és az ellátási láncban is. Ha a készletek mennyisége nem megfelelő, akkor vagy készlethiány, vagy készletfelesleg alakulhat ki. Célunk, választ adni arra, hogy a készlethiányok hogyan csökkenthetőek, minimalizálhatóak a jövőben, illetve a készletgazdálkodási tevékenység mely pontjai hangsúlyosak abban a tekintetben, ha a hiányainkat szeretnénk minimalizálni, továbbá melyek a stratégiai szempontból fontos döntések a készletezés kapcsán, miért fontos ismernünk a stratégiai termékcsoportjainkat, miért fontos ezen termékek készleteinek hangsúlyosabb mérése, a hiányok 0-ra való csökkentése. A piaci versenyhelyzet azt diktálja, hogy hosszú távon tudja megtartani egy vállalat a vevőit, amihez elengedhetetlen a gyors, rugalmas kiszolgálás, a termékek elérhetőségének biztosítása. Megvizsgáltuk a nagykereskedő egyes telephelyeinek készletszintjeit, különös tekintettel azon termékköre fókuszálva, melyek alacsony készletszinttel rendelkeznek a számított forgási sebesség alapján. Kerestük azokat a készletelemzési módokat, melyek alkalmazásával a hiányok eredményesen csökkenthetőek. Összefüggéseiben vizsgáltuk a forgalmakat és a készletszinteket, párhuzamot kerestünk a készletszintek és a kiszolgálandó vevőkör nagysága, térbeli eloszlása között.
A nyitott koordinációs mechanizmus működése az Európai Unióban – különös tekintettel a szociális biztonsági rendszerek koordinációjára
Authors: Biróné Malustyik Brigitta
Published: December 2022

Az Európai Unió számos kötelező és nem kötelező szabályozási mechanizmusa között egy speciális helyet foglal el az úgynevezett nyitott koordinációs mechanizmus. A módszer alkalmazása során csupán stratégiai irányvonalak és keretszabályok megalkotására kerül sor, amelyek célja, hogy bizonyos tagállami hatáskörben szabályozott területeket az uniós célkitűzések irányába tereljék. Ezt a mechanizmust alkalmazzák a szociális biztonsági rendszerek koordinációja során is, ahol az Európai Unió célja a személyek szabad mozgásának biztosítása; nevezetesen, hogy a különböző tagállamokban megforduló uniós polgárok megőrizhessék társadalombiztosítási jogviszonyukból eredő jogosultságaikat. Ennek során rendeleti szinten meghatározott alapelvek és keretszabályok mentén közelíti egymáshoz a tagállami rendszereket, anélkül, hogy beleavatkozna a társadalombiztosítás működésének nemzeti szintű szabályaiba. A tanulmány keretein belül a szóban forgó nyitott koordinációs mechanizmus működésének bemutatására kerül sor a szociális biztonsági rendszerek területén, külön kitérve a felmerülő hatékonysági kérdésekre is.
Könyvismertetés Szebik Imre ‒ Zsugyel János: „A Miskolci Evangélikus Egyházközség 1945‒1997 közötti története” című könyvéről
Authors: Zsugyel János
Published: December 2022

A könyv, a mintegy két és fél évszázados múlttal rendelkező miskolci evangélikus egyházközség 1945‒1997 közötti történetét dolgozza fel. Miskolc város életében a két világháború közötti években jelentős szerepet játszott az akkor mintegy ötezer tagot számláló egyházközség, hiszen az Eperjesről áttelepült Evangélikus Jogakadémia és az Evangélikus Tanítóképző tanári karának és diákságának tevékenysége meghatározó módon alakította a város társadalmi- és közéletét. A kommunista hatalomátvételt követően az állam erőszakosan avatkozott be a gyülekezet életébe, meghatározó lelkészeit elüldözte, híveinek száma és aktivitása a társadalmi-gazdasági változások következtében megfogyatkozott. A múlt század hatvanas éveit követően ezt a folyamatot sikerült megállítani, majd a rendszerváltozás éveiben a kínálkozó lehetőségekkel élve megfordítani. A szerzők a küzdelmek, a helytállás és az átmenet éveiben keletkezett dokumentumok közlésével és elemzésével értékelik az események tanulságait. A hit- és kulturális szolgálat bemutatása mellett beszámol az egyházközség szociális és egyháztársadalmi tevékenységéről, valamint gazdálkodásáról is.
Perception, Engagement and Satisfaction of English Language Learners with Online Learning During Covid-19 Pandemic
Authors: Salihagic Selma , Akay Ceylani
Published: December 2022

Schools around the world have always been striving to modernize and digitalize the educational process. This is especially true for English language classes where English teachers tend to incorporate online assignments, activities, and games, depending on the topic of the lesson. However, many would still rely heavily on traditional teaching methods and paper based tests and feedback. Covid-19 pandemic enforced the digitalization process practically overnight, forcing learners and educators to utilize exclusively online learning platforms and tools as studying in person was impossible. Learners around the world had to adjust to new learning conditions and learn in a way that is different from what they were used to. Thus, this paper attempts to provide a general insight into the perception of students in two international schools towards this transition to online learning, their participation and engagement, as well as satisfaction with the learning outcomes in English language.
Does in vitro and in vivo exposure to medicinal herbs cause structural cuticular changes in Haemonchus contortus?
Authors: Komáromyová M. , Barčák D. , Königová A. , Urda Dolinská M. , Várady M.
Published: December 2022

The health and production of small ruminants in constantly menaced by parasitic infections, especially those caused by the blood-sucking gastrointestinal nematode Haemonchus contortus. The aim of this study was to assess the structural cuticular changes in adult H. contortus induced by the use of extracts from local medicinal plants and to examine their ovicidal activity. Previous studies have confirmed the beneficial effect of herbal mixtures in preventing haemonchosis in lambs by lowering fecal egg production and improving immunocompetence. We exposed adult H. contortus to Herbmix (a mixture of medicinal plants) under in vivo and in vitro conditions for observation by scanning electron microscopy (SEM). For the in vivo observations, adult worms were isolated from the abomasa of experimentally infected lambs from a Herbmix group and a control group. Surface structure did not differ significantly between the exposed and control groups. The ovicidal activity of an aqueous Herbmix extract was assessed in vitro, establishing the inhibition of hatching with an ED50 of 6.52 mg/mL. Adult worms for in vitro examination were isolated from experimentally infected lambs and incubated in Herbmix aqueous extracts for 24 h. SEM observations indicated that none of the worms had prominent ultrastructural changes on their cuticles. This study suggests that previously demonstrated antiparasitic effects of medicinal plants did not negatively affect adult parasites by damaging their external structures.
The synthesis of UDP-N-acetylglucosamine 2-epimerase/N-acetylmannosamine kinase (GNE), α-dystroglycan, and β-galactoside α-2,3-sialyltransferase 6 (ST3Gal6) by skeletal muscle cell as a response to infection with Trichinella spiralis
Authors: Milcheva R. , Todorova K. , Georgieva A. , Petkova S.
Published: December 2022

The Nurse cell of the parasitic nematode Trichinella spiralis is a unique structure established after genetic, morphological and functional modification of a small portion of invaded skeletal muscle fiber. Even if the newly developed cytoplasm of the Nurse cell is no longer contractile, this structure remains well integrated within the surrounding healthy tissue. Our previous reports suggested that this process is accompanied by an increased local biosynthesis of sialylated glycoproteins.

In this work we examined the expressions of three proteins, functionally associated with the process of sialylation. The enzyme UDP-N-acetylglucosamine 2-epimerase/N-acetylmannosamine kinase (GNE) is a key initiator of the sialic acid biosynthetic pathway. The α-dystroglycan was the only identified sialylated glycoprotein in skeletal muscles by now, bearing sialyl-α-2,3-Gal-β-1,4-Gl-cNAc-β-1,2-Man-α-1-O-Ser/Thr glycan. The third protein of interest for this study was the enzyme β-galactoside α-2,3-sialyltransferase 6 (ST3Gal6), which transfers sialic acid preferably onto Gal-β-1,4-GlcNAc as an acceptor, and thus it was considered as a suitable candidate for the sialylation of the α-dystroglycan. The expressions of the three proteins were analyzed by real time-PCR and immunohistochemistry on modified methacarn fixed paraffin tissue sections of mouse skeletal muscle samples collected at days 0, 14 and 35 post infection.

According to our findings, the up-regulation of GNE was a characteristic of the early and the late stage of the Nurse cell development. Additional features of this process were the elevated expressions of α-dystroglycan and the enzyme ST3Gal6. We provided strong evidence that an increased local synthesis of sialic acids is a trait of the Nurse cell of T. spiralis, and at least in part due to an overexpression of α-dystroglycan. In addition, circumstantially we suggest that the enzyme ST3Gal6 is engaged in the process of sialylation of the major oligosaccharide component of α-dystroglycan.
Antimicrobial resistance and virulence genes of Streptococcus agalactiae isolated from mastitis milk samples in China
Authors: Zhao Yankun , Shao Wei , Wang Fulan , Ma Jiaoxiao , Chen He , Wang Shuai , Wu Yating , Wang Cheng , Zheng Nan , Wang Jiaqi , Liu Huimin
Published: December 2022

Introduction

Streptococcus agalactiae is an important zoonotic pathogen that affects milk production and quality and poses a threat to public health. Treatment of infections with this bacterium exploits antimicrobials, to which the resistance of S. agalactiae is a growing problem. Addressing the possibility of a correlation between this pathogen’s genetic factors for antimicrobial resistance and virulence, this study attempted to identify the relevant genes.

Material and Methods

Antimicrobial resistance of S. agalactiae isolated from 497 Chinese bovine mastitic milk samples was detected by the broth microdilution method. Eight drug resistance genes and eleven virulence genes were detected using PCR.

Results

Streptococcus agalactiae was 100% susceptible to rifampicin and vancomycin, 93.33% susceptible to sulfisoxazole and sulfamethoxazole, but 100% resistant to ≥3 of the 16 antimicrobial agents, thereby being multidrug resistant, with resistance to oxacillin, tetracycline, erythromycin, clindamycin, and gentamicin being common. The ermB, ermA and lnuA genes were carried by 73.33%, 66.67% and 60.00% of the strains, respectively. The carriage rates of the glnA, clyE, hylB, bibA, iagA, and fbsA virulence genes were greater than 40%, lmb and bac were not observed in any strain, and glnA+hylB+bibA+iagA+fbsA+clyE combined virulence gene patterns were the most commonly detected.

Conclusion

Antimicrobial resistance of S. agalactiae is still a great concern for cattle health in China, and multidrug resistance coupled with the high positive rates of this bacterium’s strains for virulence genes indicates the importance of S. agalactiae surveillance and susceptibility tests.
A Systematic Review of Ground-Based Infrastructure for the Innovative Urban Air Mobility
Authors: Mavraj Gazmend , Eltgen Jil , Fraske Tim , Swaid Majed , Berling Jan , Röntgen Ole , Fu Yuzhuo , Schulz Detlef
Published: December 2022

The increasing level of urbanisation and traffic congestion promotes the concept of urban air mobility (UAM), which has become a thriving topic in engineering and neighbouring disciplines. the development of a suitable ground-based infrastructure is necessary to supply these innovative vehicles, which mainly includes networks of take-off and landing sites, facilities for maintenance, energy supply, and navigation and communication capabilities. Further requirements comprise robust business and operating models for emerging service providers and regulatory frameworks, particularly regarding safety, liability and noise emissions. the objective of this study is to provide an overview of the current results and developments in the field of UAM ground-based infrastructure by conducting a systematic literature review (SLr) and to identify the most relevant research gaps in the field. For the systematic literature analysis, our search string contains vertiports and the equivalents, UAM and equivalents, and search phrases for the individual domains. In the final analysis 64 articles were included, finding a strong focus on simulations and vertiport networks, while specific case studies and related aspects like automated MrO and urban planning appear less frequently. therefore, this article provides insights for a more holistic perspective on challenges and necessities of future UAM.
THE PURCHASE OF ONLINE PRODUCTS: A REVIEW
OF BARRIER EFFECTS ON TRUST INTENTIONS
Authors: Jeddy Shahriar , Mashayekh Mohammad Reza , Rostami Ali
Published: December 2022

In Iran, there has been a quantitative and qualitative increase in online businesses in recent years. However,
despite the daily growth of virtual business networks, Iranian consumers regrettably do not have the confidence
in such businesses that should be expected, but are still willing to buy products in person through traditional
channels; financial transaction values, as well as the number of Internet users, were reported to be very low
compared to developed countries. Therefore, the objective of the study was to investigate and verify what factors
affect trust in buying online products. Considering the objective, the study was an applied descriptive research
method with an analytical approach. The Theory of Planned Behaviour (TPB) model was used to analyse the
data using Partial Least Squares (PLS) Structural Equation Modelling (SEM). The sample size for the study was
71 individuals who were screened through an online survey of PNU (Payame Noor University) students. The
reliability of the questionnaire was examined using Cronbach's alpha. The results showed that there was a
statistically positive significance between lack of integrity, lack of benevolence, lack of competence, and
intention to trust. Meanwhile, the intention to trust was statistically significant with purchase intention.
Consequently, it was suggested that e-tailers should try to improve the dimensions of their trustworthiness for ecustomers.
ENTREPRENEURSHIP: A FULL TIME OR A PART TIME JOB?
Authors: Bățroș Emilia
Published: December 2022

The decision to start a business can be influenced by a wide range of factors. Several studies show the
characteristics of full-time and part-time entrepreneurship, but few show the actual comparison of the two
concepts. The aim of this research is to analyze the differences between the two forms of entrepreneurship from
two perspectives: the current entrepreneurs' perspective and the students' perspective, in order to help people
decide which form of entrepreneurship is the best. Based on qualitative and quantitative research, the results
showed that the most important factors that influence the final decision to start a business are work experience,
education, financial factor, work and time flexibility, and lifestyle. The SPSS results and t-tests on the students'
character traits show that there are no significant differences among four of them, except for the trait
"autonomy".
The Link between Mission and Performance
Management System – Empirical Results from an ITC
Company
Authors: Metz Daniel
Published: December 2022

It is becoming very clear that the ITC industry is setting trends in the global economy as regards the strength
of national economies, bearing in mind that in the future, digitally driven innovation will virtually be the
benchmark of a nation’s, region’s or even continent’s economic performance. Thus, a strong organisational
culture, based on a clear purpose and direction, together with a system of core values shared by the members
of the organisation, facilitates the achievement of strategic objectives at high performance standards and is a
strong source of internal stability and integration. In such a context, this study seeks to present results from
an extensive research project, the overall purpose of which was to develop a model for assessing the impact of
organisational culture on organisational performance, based on non-financial performance indicators in a
multinational ITC company. Specifically, it examines the relationship between mission, as a feature of
organisational culture according to Denison’s model, and performance management system. Among the main
results which emerged, it should be noted that good statistical links were identified between the variables
analysed, i.e., the mission had a strong influence on the performance management system in the company
under study.
Relationship between Demographic Factors and Digital
Financial Literacy
Authors: Azeez N.P Abdul , Akhtar S.M. Jawed , Banu M. Nasira
Published: December 2022

Digital financial literacy has recently piqued the interest of researchers and policymakers worldwide,
especially in India. Financial inclusion could be effectively achieved by promoting digital financial literacy.
Digitalization and faster internet technologies lead to a greater rural and urban digital divide due to their
digital incompetency and illiteracy. Much literature shows that demographic variables namely age, gender,
marital status, level of education, social groups, religion, profession, size of the family, APL/BPL, and
the size of the landholding has a significant relation with digital financial literacy. Therefore, all these
factors should be taken into account when developing financial training programmes to improve digital
financial literacy. This paper tries to identify the relationship between digital financial literacy and
demographic factors in rural areas of India. A multi-stage sampling technique has been used for choosing
the 500 respondents from the rural areas of the Aligarh district of Uttar Pradesh for the study
Auditors’ Independence, Audit Tenureship, Firm Characteristics
and Audit Quality: Evidence from Nigeria
Authors: Odin Ruth , Oziegbe David Jerry
Published: December 2022

This study aims to empirically examine the effect of auditors’ independence, audit tenureship, firm
characteristics on audit quality in Nigeria. The population of the study comprises a sample of ten (10)
listed pharmaceutical companies listed on the Nigerian Exchange Group (NGX). The time period for the
study covers audited financial statements of the companies from 2013-2019. The study focused on two
explanatory variables: auditors’ independence and audit tenure, and two control variables: firm size and
firm age. While the dependent variable audit quality was proxied by big four firms and non-big four
firms. The secondary source of data was adopted in this study. The data collected were analyzed using the
panel regression techniques. The results suggest that all of the explanatory and control variables have a
positive and significant effect on audit quality. The study recommends that auditors’ independence is
directly proportional to audit quality, thus audit firms should be independent in order to enhance audit
quality. Auditor-client engagement should not exceed 3years in order to avoid familiarity threat. In
addition, firms are advised to engage the services of one of the big audit firms since it results to improved
audit quality. Younger firms should understudy older firms to learn from the experiences that they have
acquired over the years that impact positively on audit quality.
Corporate Social Responsibility of the Romanian Banking Sector
During the COVID-19 Crisis: Customers’ Perceptions and
Financial Implications
Authors: Schipor (Frecea) Georgiana-Loredana , Duhnea Cristina
Published: December 2022

The COVID-19 pandemic has substantially transformed the individuals’ lives, affecting various industries
and accelerating digitalization in almost all activity fields. The paper presents the way in which the banking
sector has adjusted the financial services features in order to help the community during the health crisis,
shaping the main opportunities offered by the new COVID-19 context for the Romanian banking sector.
In the same time, the paper aims to analyze the clients’ perceptions of the banks’ CSR actions during
COVID-19 crisis, suggesting the supportive role of the banks and the increased solidarity through
digitalization. The customers’ expectations were addressed in correlation with a SWOT analysis applied to
the most representative credit institutions by total assets. The investigation was based on a semi-structured
questionnaire focused on the assessment of the CSR efforts of the banks to overcome the COVID-19
pandemic, correlated with a SPSS analysis. According to the research findings, pandemic has redesigned the
Romanian banking sector, being a primary starting point to rewrite the CSR strategies to improve the
organizational resilience of banks. The main lines of investigation focused on how banks can cope with
complex crisis by highlighting the features of the most resilient banks, expanding the use of digital banking
and linking the banks’ CSR approach to clients’ demand for digital services after the outbreak of the
COVID-19 crisis.
Perceptions of Students of the Islamic Religion Education Study Program on Lecturer Professionalism at the Faculty of Tarbiyah and Teacher Training Raden Fatah State Islamic University Palembang
Authors: Alihan Satra  , Efendi Herwan , Saputra Ade Akhmad , Rozali Ibnu , Efriliyanti Lia
Published: December 2022

This research aims to determine the Perceptions of Students of the Islamic Religion Education Study Program on the Professionalism of Lecturers at the Faculty of Tarbiyah and Teaching Sciences, State Islamic University of Raden Fatah Palembang. In this research using qualitative methods, qualitative research. The results of the research show that the perceptions of students of the Islamic Religious Education Study Program towards Lecturer Professionalism at the Tarbiyah and Teacher Training Faculty of UIN Raden Fatah Palembang, reveal varying perceptions, between one student and another, because everyone who expresses perceptions critically is influenced by feelings, experiences, thinking abilities, and other aspects according to what is felt, then their perception can be revealed. On average according to students regarding the professionalism of lecturers in terms of lecturer pedagogic competence, of course there is no doubt from the scientific field, insight, educational foundation, but all of that cannot be denied that there are also some lecturers who do not apply their pedagogic competence as there are some lecturers who do not use media and methods varied learning so that lectures feel bored and monotonous.
Genetic impact of non-consanguineous marriages in Saudi Arabia.
Authors: Alyahya Mohammed , Aloraini Taghrid , Al-Harbi Youseef , Alsubaie Lamia , Alswaid Abdulrahman , Eyaid Wafaa , Mutairi Fuad , Ababneh Faroug , Alfadhel Majid , Alfares Ahmed
Published: December 2022

Background: Physicians and geneticists face challenges in making accurate diagnoses during clinical evaluations; affecting patients and clinicians. The aim of this study was to estimate the hit rate of the non-consanguineous population. Moreover, prevalence of the genetic disorder in both the consanguineous and non- consanguineous population of Saudi Arabia at King Abdulaziz Medical City in Riyadh data.
Methods: We reviewed 681 families and 1563 individuals with 2,565,335 variants in the King Abdullah International Medical Research Center (KAIMRC) Genomic Database (KGD), Riyadh, Saudi Arabia. All the ES requests were obtained from the physician and clinical geneticist of KAIMRC, and the test was performed either in-house or in a College of American Pathologists accredited laboratory center for clinical purposes.
Results: A total of 151 non-consanguineous individuals with exome sequencing requests in the population genomic database of King Abdullah International Medical Research Center was considered for the study. In total, 27 had disease-causing variants, and the hit rate was 27/151 (18%). Among the 28 different variants in the 27 individuals, 50% were de novo variants and 50% inherited. The hit rate of the variants causing autosomal recessive disorders was 12/28 (42.8%), autosomal dominant disorders 13/28 (46.4%), and X-linked disorders 3/28 (10.7%).
Conclusion: Non-consanguineous marriages have a lower risk of genetic disorders, and reducing consanguinity reduces the risk of genetic disorders by two to three times.
Leadership and System Transformation: Advancing the Role of Community Health Nursing
Authors: Etowa Josephine , Hyman Ilene
Published: December 2022

It is widely recognized that structural and social determinants of health (SDoH) account for a large proportion of health inequities in Canada. According to the Public Health Agency of Canada (PHAC), many health actors are required to provide leadership and direction in tackling health inequities. In this paper we argue that community health nurses (CHNs) are well situated to play a critical role in health system transformation in Canada. CHNs are known for having a holistic and collaborative approach with competencies beneficial for the reduction of health inequities. However, to become more consistently effective advocates of health equity, CHNs require competencies in the principles of equity and social justice, community engagement, communication, coalition building, and system transformation. Having a critical mass of CHNs with appropriate leadership skills in knowledge generation and mobilization, advocacy, and collaboration is fundamental to effectively addressing health inequities in Canada.
Racialized-gendered Experiences and Mental Health Vulnerabilities of Young Asian Women in Toronto, Canada
Authors: Abulencia Krisel , McLaren Coralee , Vahabi Mandana , Wong Josephine P.
Published: December 2022

Discourses of mental health vulnerabilities of women in the Asian diaspora s are often invoked through the concepts of “culture” with little consideration of asymmetric power relations and structural influences. We used a narrative approach to explore the experiences and perspectives on culture, identities, relationships, and mental health among young Asian women living in Toronto, Canada. We engaged 14 participants in focus groups and individual interviews, and identified four overall themes: (1) racialized-gendered bodily abjection, (2) experiences of enacted racism and sexism, (3) perceptions of familial expectations, and (4) their strategies of coping and resilience. Our analysis revealed how Whiteness and structural violence shape the racialized-gendered experiences of young Asian women and perpetuate microaggressions that compromise their mental  health and well-being. Critical  nursing practice must question the idea of “culture” embedded in the dominant discourse of “culturally competent” care. Nurses need to achieve structural competence to dismantle systems of oppression and unequal power relations.
Remembering Dr. Benita Cohen: A tribute to a life well-lived
Authors: Cusack Cheryl , Schultz Annette , Scruby Lynn , Dyck Netha , Martin Donna , Betker Claire , Van Daalen-Smith Cheryl
Published: December 2022

To honor the legacy of Dr. Benita Cohen, this special volume of Witness: The Canadian Journal of Critical Nursing Discourses is dedicated in remembrance of her. This Invited Commentary reflects on Benita’s career, passions, personality and key contributions to public health and  nursing. Dr. Cohen was an exceptional nurse, researcher, educator, mentor, and health policy consultant. Her vision has shaped the fields of public health and community health nursing, and her impact will be felt for many generations to come.
Apply GIS, Fuzzy Theory and AHP to Determine Land Value for Land Valuation: A Case Study of Dong Anh District, Hanoi
Authors: Cuong Doan Quang , Van Tuan Tran , Thi Kieu Trang Trinh
Published: December 2022

The land valuation process is an integrated assessment of land price determinants that help managers formulate land-use policies, taxes, and the real estate market. In this study, ten factors affecting land value are selected and divided into 03 groups of factors, including i) Accessibility; ii) Environment; and iii) Socio-culture. The study then determined the weights of the elements by AHP and performed the spatial analysis by GIS, Fuzzy, to determine land value. The results reflect the distribution of land value zones in the Dong Anh district and show a strong correlation with the actual land prices traded in the market. This land value information is assigned to the land parcels to support automated valuation models and urban planning. This study can be implemented in other areas or on a larger scale.
Large-scale Mapping of Landslide and Debris Flow using Flowr Model with Statistical and Machine Learning Methods
Authors: Hien Do Minh , Van Hoang Nguyen , Le Dung Mai , Huu Dung Luong , Thi Thuy Ngo , Thi Hang Van
Published: December 2022

The main purpose of this article is to establish a susceptibility zonation map of the landslides and debris flows in Phin Ngan commune, Bat Xat district, Lao Cai province on a large scale using statistical methods and machine learning combined with the FlowR model. First, the five Landslide Susceptibility Index (LSI) maps were established from two statistical models (Logistic Regression - LR, Discriminant Analysis – DA) and three machine learning models (Bayesian Network – BN, Artificial Neural Network – ANN, Support Vector Machine – SVM) were generated based on seven maps of landslide conditioning factors (slope, curvature, stream power index-SPI, topographic wetness index-TWI, sediment transportation index-STI, land use/land cover and weathering crust). Next, the five LSI maps will be evaluated for performance with the value of Area Under the Curve (AUC) according to the Receiver Operating Characteristic (ROC) curve. After that, a susceptibility map of debris flow established with FlowR software was combined with the five LSI maps created from five statistical and machine learning methods to generate a susceptibility zonation map of landslides and debris flows in the study area. The area percentage of the locations with ​​landslides and debris flows located in the zones of susceptibility (very low, low, medium, high, very high), which were created from five combined methods: BN-FlowR, LR-FlowR, DA-FlowR, ANN-FlowR, and SVM-FlowR, were compared and evaluated. The results indicate that the integrated models have given outputs with good forecasting ability. They are also very useful in land-use planning as well as the prevention and mitigation of risks due to landslides and debris flows in the research area and other similar mountainous areas.
Application of GNSS Reflectometry in Water Level Monitoring using Low-cost GNSS Antenna: A Case Study in Tam Giang Lagoon, Thua Thien Hue Province
Authors: Phuong Lan Vu , Minh Cuong Ha , Phuong Bac Nguyen , Thi Bao Hoa Dinh , Van Manh Pham , Quang Cuong Doan , Huu Duy Nguyen
Published: December 2022

Extreme hydrological events become increasingly unpredictable due to climate change and sea-level rise, highlighting the importance of coastal sea level monitoring. This study aims to develop a Global Navigation Satellite System (GNSS) reflectometry technology that uses low-cost multi-frequency antennas to measure water levels. A multi-frequency GNSS antenna was installed in the Tam Giang lagoon area, Thua Thien Hue province, to collect data of GPS/GLONASS/Galileo/Beidou satellites at 1Hz from April 10 to April 29, 2022. Water level elevation is calculated from GNSS reflectometry data using Interference Pattern Technical (IPT) based on Signal-to-Noise Ratio (SNR). After filtering, the water level results are validated by data from the water level sensor located in the same location. The Root Mean Square Error between the water level from the GNSS - Reflectometry (GNSS– R) and the in situ measurement is 0,049 m and the correlation coefficient reaches 0,93 when combining different frequencies. The study results demonstrate that the multi-frequency GNSS-R station can be used as an additional method to measure water levels with an accuracy comparable to that of a standard tidal gauge. In addition, the study results also show the sensitivity of the GNSS reflected signal to weather conditions and the state of the sea surface, which is the basis for forecasting and early warning of storm surge extremes from GNSS reflectometry data.
Synthesis of Quaternary Ammonium Tannin from Paper Mill Wastewater for Application in Water Treatment
Authors: Tien Mai Van , To Uyen Tran
Published: December 2022

Total tannins were separated and recovered from paper mills wastewater by distributed extraction and used as a raw material to synthesize quaternary ammonium tannate through the Mannich reaction. Quaternary ammonium tannins are used as coagulants and flocculants in wastewater treatment. The structural and properties of the quaternary ammonium tannate materials were determined by FTIR infrared spectroscopy, SEM scanning electron microscopy, DSC-TGA thermal analysis and determine the point of zero charge-pHpzc. The experiment to evaluate the coagulation and flocculation ability of the quaternary ammonium tannate in wastewater treatment was performed using the Jartest device model and evaluated through the removal efficiency of Pb2+ and Cd2+ metal ions, turbidity and DO index. The DO index and turbidity of the wastewater sample are best treated with quaternary ammonium tannin content in the range of 0.5-1%, the time for coagulation and flocculation is 30 minutes. The removal efficiency of metal ions Pb2+ and Cd2+ reached 92% and 75% respectively in the pH range from 5-7 with the input ion concentration of 50 ppm.
THE EFFECT OF ADMINISTRATION OF COW'S BLOOD LIQUID FERTILIZER DOSAGE ON THE GROWTH OF COCOA (Theobroma cacao L.) GROWTH IN ULTISOL
Authors: Sahroni Ridoi  , Yusniwati  , Dewi Rezki
Published: December 2022

Pertumbuhan tanaman kakao sangat dipengaruhi oleh ketersediaan unsur hara di dalam tanah.  Ketersediaan unsur hara ditentukan oleh sifat fisik, kimia dan biologi tanah.  Pada tanah marginal seperti Ultisol memiliki tingkat ketersediaan unsur hara yang sangat rendah.  Hal ini disebabkan oleh proses pelapukan yang intensif. Oleh karena itu, perlu dilakukan perbaikan kesuburan tanahnya.  Salah satu upaya yang bisa dilakukan untuk memperbaiki kesuburan tanah Ultisol agar kakao dapat tumbuh dengan baik adalah dengan melakukan penambahan pupuk alam. Pupuk alam dapat berasal dari pemanfaatan sisa-sisa tanaman atau hewan. Salah satu diantaranya yaitu pemanfaatan limbah darah sapi, limbah ini belum banyak digunakan sebagai sumber pupuk alam.  Penelitian ini dilaksanakan pada bulan November 2019 hingga April 2020, yang bertempat di kebun percobaan kampus 3 Universitas Andalas, Dharmasraya. Penelitian ini merupakan penelitian eksperimen yang disusun dalam Rancangan Acak Lengkap (RAL). Perlakuan yang dicobakan terdiri dari 5 taraf perlakuan yaitu: P0: 0 ml darah/L air P1: 40 ml darah/L air, P2: 60 ml darah/L air, P3: 80 ml darah/L air, P4: 100 ml darah/L air. Dari hasil penelitian diketahui bahwa penambahan pupuk cair darah sapi memberikan pengaruh terhadap pertumbuhan bibit kakao pada ultisol. Aplikasi pupuk cair darah sapi dengan dosis 40 ml – 100 ml pada tanaman kakao memberikan respon pertumbuhan yang lebih baik pada tanah ultisol, jika dibandingkan dengan tanaman yang tidak ditambahkan pupuk cair darah sapi. Hal ini dapat dilihat pada variabel pengamatan jumlah daun dan diameter batang. Dengan demikian pemanfaatan limbah darah sapi dapat dipertimbangkan sebagai salah satu sumber pupuk cair alami.
PATCHOULI AGROINDUSTRY TECHNOLOGY IN GUO BATU VILLAGE, MANDAILING NATAL REGENCY, NORTH SUMATERA PROVINCE
Authors: Siregar Irmalia Fitri , Rismawaty
Published: December 2022

Achievement level of input use efficiency will determine the success of farmers in achieving maximum production and income from farming and agro patchouli and can compete in the market. The research aimed to analyze system of patchouli agroindustry conducted from production technology, input using, cost, production, income and patchouli agroindustry efficiency and marketing sub-system conducted from channel, marketing organization, cost, profit and marketing efficiency in Guo Batu Village, Mandailing Natal Districk, North Sumatra Province. Census method used in this research with 30 farmers as sampling. The average of agroindustry sub-system production 116,70 kg of patchouli oil per production process,  gross  income Rp. 64,185,000 and net income Rp. 41,453,091.67. family income  Rp. 45,185,076.53 and RCR 2,90. The conclusion is the marketing doesn’t have problem because the farmers sell the patchouli in oil directly to traders with the price Rp. 550,000/kg.
NOCTURNAL BEETLE POPULATION (COLEOPTERA: SCARABAEIDAE) AND PERCENTAGE OF AFFECTED CROPS IN THE MAIN NURSERY OF OIL PALM (Elaeis guineensis Jacq.)
Authors: Purnama Devi  , Munzir Busniah  , Zahlul Ikhsan
Published: December 2022

Rapid development of oil palm plantations in Indonesia, cause seeds requirement also increase. Nurseries are a phase that is very vulnerable to pests and diseases because the morphological sensitivity of the seedlings which are very responsive. The main pests that attack oil palm in nursery are nocturnal beetles. The objective of this study was to determine the species, population and percentage of crops attacked by the nocturnal beetles in the main nursery phase oil palm (Elaeis guineensis Jacq.). This research was conducted at the CV. Agro Unggul Sejati located in Sungai Kambut Village, Pulau Punjung District, Dharmasraya Regency. The method on this study was a survey. The sample plants were determined systematically, there were 10% of the total number of seeds in each observation block. The trapping of nocturnal beetles was carried out by light traps were installed two traps in each observation block. Observation of the percentage of affected crops was carried out by counting the sample plants that were attacked and vice versa. Two types of nocturnal beetles were found in oil palm main nursery in CV. Agro Unggul Sejati, namely Apogonia expeditionis Ritsema and Adoretus compressus Webb. Morphological characteristics of A. expeditionis are shiny black and sized 8,5-11 mm while A. compressus is reddish brown, with a body length ranging from 1-1,5 cm. The attack of nocturnal beetle cause large tears in the leaves of oil palm seedlings. The population of A. compressus was more abundant than A. expeditionis. There were 45 species of A. compressus, while 29 species of A. expeditionis. The percentage of affected crops caused by the nocturnal beetles in oil palm in the main nursery ranged from 11,12-37,03%.
Formulation and evaluation of ocular drops containing solid dispersion of tobramycin
Authors: Selvam R. Panner , Pandey Ankith Kumar , Uddin Sahab , Chandy Vineeth
Published: December 2022

Tobramycin is a potent antimicrobial aminoglycoside that can be used to treat ocular infections. Its solubility and bioavailability are limited, so its solid dispersion was prepared using PVP-K30, HPMC and Beta cyclodextrin by solvent evaporation technique. This solid dispersion was formulated as an eye drop using sodium chloride, EDTA and benzalkonium chloride. Totally 9 formulations were prepared. The in-vitro dissolution profile of optimised formulation (F6) showed 85.1% drug release at the end of 2nd hour. The optimized formula was evaluated which showed no microbial growth, and drug content uniformity was 80.12% to 85%. The optimized formulation was evaluated for clarity, pH, isotonicity, microbial growth, stability and in vitro diffusion studies and all these showed acceptable results.