bluuebunny/crossref_metadata_2025 huggingface dataset:
Does Fair Value Taxation Affect Banks’ Investment Portfolios and Risk Taking?
Authors: Auer Sylvia , Bornemann Tobias , Eberhartinger Eva
Published: May 2024

We analyze the implications of including fair value changes in taxable income on banks’ asset allocation and risk taking. Exploiting variation in fair value tax regimes and tax rates across 27 countries from 2010 to 2018, we find that fair value taxation is associated with banks’ investment portfolio choices and risk taking. On average, banks hold fewer fair-value taxed securities when fair value taxes increase. This effect is pronounced for savings and cooperative banks. Further, the effect is pronounced for banks that report under local GAAP for tax purposes. Our results also suggest that banks instead invest more in securities that are not taxed at fair value. Lastly, we provide evidence that the risk taking of savings and cooperative banks is positively associated with the tax rate when subject to fair value taxes. In addition, banks that report under local GAAP increase risk taking when subject to fair value taxes.

Data Availability: Data are available from the sources cited in the text.

JEL Classifications: G21; G28; H25; M41.
Evaluation of sex inequity in lung-cancer-specific survival
Authors: Lærum Dan , Strand Trond-Eirik , Brustugun Odd Terje , Gallefoss Frode , Falk Ragnhild , Durheim Michael T. , Fjellbirkeland Lars
Published: May 2024

Background: Whether sex is an independent prognostic factor in lung cancer survival is the subject of ongoing debate. Both large national registries and single hospital studies have shown conflicting findings. In this study, we explore the impact of sex on lung-cancer-specific survival in an unselected population that is well-characterized with respect to stage and other covariates.
Material and methods: All patients diagnosed with lung cancer at a single hospital serving a whole and defined region in Southern Norway during the 10 years 2007–2016 were included. Follow-up data were available for at least 56 months for all patients. Analyses were adjusted for stage, treatment, performance status, smoking, age, histology, epidermal growth factor receptor/anaplastic lymphoma kinase/immunotherapy treatment and period. Differences in lung-cancer-specific survival by sex were explored using restricted mean survival times (RMST).
Results: Of the 1,261 patients diagnosed with lung cancer, 596 (47%) were females and 665 (53%) males, with mean ages of 68.5 and 69.5 years, respectively. The observed 5-year lung-cancer-specific survival rate was 27.4% (95% CI 23.7, 31.2) in females and 21.4% (95% CI 18.2, 24.8) in males. However, after adjustment for covariates, no significant differences by sex were observed. The 5-year RMST was 0.9 months shorter (95% CI −2.1, 0.31, p = 0.26) in males compared to females.
Interpretation: In this cohort, sex was not associated with a difference in lung-cancer-specific survival after adjusting for clinical and biological factors. Imbalance in stage at diagnosis was the main contributor to the observed difference in lung-cancer-specific survival by sex.
A Randomized Clinical Trial to Evaluate the Efficacy of an Oral Probiotic in Acne Vulgaris
Authors: Eguren Cristina , Navarro-Blasco Ariadna , Corral-Forteza Marina , Reolid-Pérez Alejandra , Setó-Torrent Núria , García-Navarro Alejandro , Prieto-Merino David , Núñez-Delegido Eva , Sánchez-Pellicer Pedro , Navarro-López Vicente
Published: May 2024

The relevance of the gut microbiota in some skin inflammatory diseases, including acne vulgaris, has been emphasized. Probiotics could play a role in the modulation of the microbiota, improving the clinical course of this disease. A 12-week randomized, double-blind, placebo-controlled, clinical trial with patients aged 12 to 30 years with acne vulgaris was conducted. The study product was a capsule composed of the probiotic Lacticaseibacillus rhamnosus (CECT 30031) and the cyanobacterium Arthrospira platensis (BEA_IDA_0074B). Patients with improvement in the Acne Global Severity Scale were 10/34 (29.41%) in the placebo group compared with 20/40 (50%) in the probiotic group (p = 0.03). A significant reduction (p = 0.03) in the number of non-inflammatory acne lesions was observed in the probiotic group (–18.60 [–24.38 to –12.82]) vs the placebo group (–10.54 [–17.43 to –3.66]). Regarding the number of total  lesions, a reduction almost reaching statistical significance (p = 0.06) was observed in the probiotic group (–27.94 [–36.35 to –19.53]) compared with the placebo group (–18.31 [–28.21 to –8.41]). In addition, patients with improvement attending the Global Acne Grading System were 7/34 (20.58%) in the placebo group vs 17/40 (42.50%) in the probiotic group (p = 0.02). The number of adverse events was similar in both groups. The probiotic used in this study was effective and well tolerated, and it should be considered for acne vulgaris patients.
Potential field modeling by combination of near-boundary and contact elements with non-classical finite differences in a heterogeneous medium
Authors:   Lviv Polytechnic National University, Zhuravchak L. M.
Published: May 2024

In this paper, a generalized scheme for finding solutions of potential theory problems in two-dimensional piecewise-homogeneous media containing local regions with coordinate-dependent physical characteristics has been presented. To describe the additional influence of these local areas, along with the indirect methods of near-boundary and contact elements, a non-classical finite-difference method based on asymmetric finite-difference relations has been used. The software implementation of the developed approach for finding the potential of the direct current electric field in a mountain heterogeneous ridge has been carried out. Approaches to solving elliptic problems that simulate stationary processes in piecewise-homogeneous media with ideal contact conditions at the interfaces and mixed boundary conditions have been considered. They analytically take into account the condition of continuity of the unknown functions (potential, temperature) and are based on the combination of indirect methods of near-boundary and contact elements. Using the software developed, computational experiments have been carried out for the problem of exploration and forecasting of oil and gas deposits in a mountain range by the method of electrical profiling.
Mathematical modeling of impurity diffusion process under given statistics of a point mass sources system. I
Authors:   Lviv Polytechnic National University, Pukach P. Y. , Chernukha Y. A. ,   Lviv Polytechnic National University
Published: May 2024

The model of the impurity diffusion process in the layer where a system of random point mass sources acts, is proposed. Mass sources of various power are uniformly distributed in a certain internal interval of the body. Statistics of random sources are given. The solution of the initial-boundary value problem is constructed as a sum of the homogeneous problem solution and the convolution of the Green's function and the system of the random point mass sources. The solution is averaged over both certain internal subinterval and the entire body region. Simulation units are designed for modeling of the behavior of the averaged concentration function with acting system of point mass sources of various power. On this basis, the averaged concentration field is investigated depending on the internal interval length, power and number of sources in the system as well as the concentration values at the layer boundaries.
Thermally stressed state of the layer under the influence of currents periodic with respect to the longitudinal coordinate
Authors:   Pidstryhach Institute for Applied Problems of Mechanics and Mathematics of the National Academy of Sciences of Ukraine, Hachkevych O. R. ,   Opole University of Technology, Ivas'ko R. O. ,   Pidstryhach Institute for Applied Problems of Mechanics and Mathematics of the National Academy of Sciences of Ukraine, Ivas'ko N. M. ,   Ivan Franko National University of Lviv, Torskyy A. R. ,   Pidstryhach Institute for Applied Problems of Mechanics and Mathematics of the National Academy of Sciences of Ukraine; Lviv Polytechnic National University
Published: May 2024

To evaluate the impact of the important non-uniformity technological factor of the external electric current distribution on the low-temperature heating parameters of flat ferrite elements, taking into account the stressed state (strength characteristics), a model problem is considered to determine and study the thermomechanical behavior of the ferrite layer under the influence of a quasi-steady electromagnetic field created by the current flowing in the current-carrying plane, the density of which changes sinusoidally along the longitudinal coordinate. In accordance with the earlier results regarding the dependence of the heating process on the frequency of external electromagnetic influence, it is accepted that the circular carrier frequency of the electromagnetic field is outside the vicinity of the resonant ones (when the thermally stressed state has an almost quasi-static character). In this case, the calculation scheme consists of three stages for sequentially determining the parameters that describe the electromagnetic, temperature, and mechanical fields.
Design and Fabrication of a Solar-Powered Lawn Mower for Health Facility Landscaping
Authors: A Okafor A. , C Nwadike E. , E Ilechukwu A. , E Dara J.
Published: May 2024

In recent times, the entire world has been in consistent search of cleaner and safer ways of generating and producing energy. Due to continuous industrialization in different parts of the world, there has been a huge deterioration in the natural state of the environment. This is reflective in different areas and the most prominent has to be Climate change. This paper therefore focuses on the exploitation of the abundant solar energy from the sun to drive a lawn mower. The designed solar powered lawn mower comprises of electric motor, a charge controller, battery (12V), Solar Panel (30W), rotational blade and a control switch. The entire operation frame work is achieved using the electric motor which is able to provide the necessary torque needed for the rotation of the blade which is mounted to the shaft of the motor. The solar powered lawn mower is operated by a switch on the board which closes the circuit and allows current flow to the motor and ultimately, causing the actuation of the blade. Under a very sunny condition battery charges and operates simultaneously, taking a longer time to discharge. Finally, the performance evaluation of the battery was carried out with the machine and it was found to have a theoretical efficiency of 85%.
Implementing Character Education Values in Lampung Regional Songs for Critical Reading Learning Materials in Junior High School: Critical Discourse Analysis
Authors:   Department of Language and Arts Education, Universitas Lampung, Fuad Muhammad , Dahlan Syarifuddin ,   Department of Educational Science, Universitas Lampung, Muhammad Ulul Azmi ,   Social Studies Education Department, STKIP PGRI Bandar Lampung, Sumarno Sumarno ,   Department of Language and Arts Education, Universitas Muhammadiyah Kotabumi, Amala Istiqomah Ahsanu ,   Department of Development Economics, Universitas Negeri Malang
Published: May 2024

This study focuses on implementing character education values through the lyrics of regional songs from Lampung as learning material for critical reading in middle schools. Four regional songs from Lampung were selected for analysis, focusing on values such as caution, consistency, courage, and integrity. The method used in this research is critical discourse analysis, identifying how character values are contained in the lyrics and how they can be integrated into the critical reading curriculum in middle schools. The results of this study indicate that the lyrics of Lampung's regional songs contain various character values relevant to character education in schools. In addition, this study also shows the potential for integrating regional songs as innovative teaching material to develop students' critical reading skills. This research can serve as a reference for policy-making in character education and developing critical reading teaching material. Keywords: Character Education, Lampung Regional Songs, Critical Reading, Critical Discourse Analysis, Middle Schools
Artisanal and Small-Scale Gold Mining Impact on Soil and Agriculture: Evidence from Upper Denkyira East Municipality, Ghana
Authors: Fagariba Clifford James , Sumani John Bosco Baguri , Mohammed Asaah Sumaila
Published: May 2024

The gold mining industry in Ghana has made a substantial contribution to the country's economic growth by generating diverse employment opportunities, both directly and indirectly, in mining communities. This has the potential to mitigate poverty and improve the quality of life for individuals and households in rural areas, where climate change is having a disproportionate impact on small-scale farmers. Nevertheless, it is crucial to recognize that this sector has also resulted in detrimental environmental impacts. A total 150 key informants in Upper Denkyira East Municipality, comprising representatives from the Environmental Protection Agency, the Forestry Commission, the Mineral Commission, and other stakeholders, were interviewed using standardize questionnaire to ascertain the impact of mining on the soil, agriculture and the environment. The study also employed inductively coupled plasma to assess the concentration of heavy metals in soils at a small-scale mining site. The soil analyses indicated high concentrations of heavy metals, such as mercury, arsenic, nickel, zinc, and iron. The Weighted Average Index, which was used to assess the impact of mining, revealed that communities face challenges such as deforestation, low crop yields, water pollution, land tenure issues, and a high cost of living. The study's analyses of measures to address small scale mining challenges revealed that alternative livelihood, law enforcement, training and support, and access to mining concessions were perceived as suitable for addressing artisanal and small scale mining. The study concluded that stricter mining regulations, promoting sustainable mining practices, and providing comprehensive training to miners on environmental protection and land reclamation can help mitigate the negative impacts of artisanal and small-scale mining. Additionally, supporting alternative means of livelihood for mining communities, such as agriculture or eco-tourism, can reduce reliance on mining and promote sustainable development.
Rationale for the need to prevent allergic rhinitis across the Voronezh region
Authors: Krasnikova AA , Mamchik NP , Mekhantyev II
Published: May 2024

The allergic diseases, the major role in etiology of which is played by allergens present in ambient air, are common. To develop practical guidelines on prevention of allergic rhinitis as the most prevalent disorder in the structure of allergy, it is necessary to estimate all the conditions, both negatively and positively affecting this disorder. The study was aimed to assess factors affecting the incidence, detection, and registration of cases of allergic rhinitis in the Voronezh Region. The report forms № 12 and № 30 provided substantive inputs to the study, along with the laboratory test data provided by private clinics and the social and hygienic monitoring data. Epidemiological analysis was performed by retrospective method; the territories were ranked by various indicators; the correlation analysis method was applied. We determined the incidence rates and the districts at high risk of allergic rhinitis (pollinosis) in all population groups for the period 2012–2021. We determined the structure of aeroallergens identified in private healthcare institutions, assessed the staffing levels of allergists in the public institutions of the Voronezh Region, and identified significant environmental factors. The identified features of the prevalence, diagnosis, and registration of allergic rhinitis in the Voronezh Region can be used to improve preventive measures targeting this allergic disorder.
Penguasaan Konsep Siswa Kelas Xi Mipa Pada Materi Fluida Statis Dalam Model Problem Based Online Learning Menggunakan Gnomio
Authors: Azizah Nafilah Husnaul , Yuliati Lia , Parno Parno
Published: May 2024

Tujuan penelitian ini adalah untuk mengetahui penguasaan konsep siswa kelas XI MIPA 1 di MAN Pasuruan pada materi fluida statis dalam model problem based online learning menggunakan gnomio. Penelitian ini  menggunakan pendekatan mixed-methods dengan instrumen soal berupa pilihan ganda sebanyak 10 butir soal berdasarkan indikator pada tingkatan kognitif. Subjek penelitian terdiri dari 35 siswa kelas XI MIPA 1 di MAN Pasuruan. Hasil penelitian menunjukkan bahwa ada peningkatan yang signifikan untuk penguasaan konsep siswa kelas XI MIPA 1 dengan rata-rata pretest (29,71) sedangkan rata-rata postest (80,00), diuji menggunakan uji N-gain memperoleh hasil 0,72 kategori tinggi. Penelitian ini berguna sebagai referensi untuk peneliti yang lain dalam melakukan penelitian tentang penguasaan konsep siswa dalam model pembelajaran problem based online learning menggunakan gnomio.
THE INFLUENCE OF PROBLEM-BASED LEARNING MODELS ON THE CRITICAL THINKING ABILITY OF PHYSICS STUDENTS AT THE UNIVERSITY OF FLORES
Authors: Liu An Nisaa Al Mu'min , Doa Hamsa
Published: May 2024

This research aims to determine the effect of problem based learning on the critical thinking abilities of physics students at the University of Flores. This type of research is experimental research with a research design that is pre-experimental design with a quantitative approach. The population of this study were all 17 students taking the introductory solid state physics course using a sampling technique, namely saturated side, where all members of the population were sampled. The results of the research show that there is an influence of the use of problem based learning on the critical thinking skills of physics students at the University of Flores. This is evidenced from the results of the analysis of the data obtained, namely the sig. (2-tailed) < 0.05 means Ho is rejected and H1 is accepted and is supported by t test calculations where the calculated t value > t table is obtained, namely 51.85 > 1.746.
INVESTIGASI KEMAMPUAN BERNALAR ILMIAH SISWA MELALUI IMPLEMENTASI MODEL PROBLEM BASED LEARNING MATERI FISIKA FLUIDA STATIS
Authors: Ningrum Tika Widiya , Handayani Rif’ati Dina , Maryani Maryani
Published: May 2024

In this 21st century, students are required to have skills in facing the challenges of globalization, one of which is scientific reasoning skills. Scientific reasoning is the ability to think systematically and logically to solve problems. Six indicators of scientific reasoning ability include conversion reasoning, proportional reasoning, variable control, probabilistic reasoning, correlation reasoning, and hypothesis-deductive reasoning. Scientific reasoning ability can be improved by using learning models that encourage students to think at a higher level, one of which is the Problem Based Learning (PBL) model. The purpose of this research is to determine the scientific reasoning ability of students through the application of the PBL model on static fluid physics material. This type of research is descriptive quantitative and qualitative. This research was conducted in class XI MIPA 4 SMAN 3 Jember. Data collection techniques in this study using observation techniques, interviews, tests, and documentation. Data analysis techniques in this study are data collection, data reduction, data presentation, data interpretation, and conclusion drawing. The results obtained are the average score of students' reasoning ability on the six indicators of scientific reasoning in the very good category. So it is concluded that the PBL model can improve students' scientific reasoning ability in static fluid physics material.
Implementation of European approaches in reforming the institution of separation in Ukraine
Authors: Menzhul M. V. , Nechiporuk L. D.
Published: May 2024

The article examines the possibility of introducing European approaches in the process of updating the institution of separate residence of spouses. The experience of European states regarding the regulation of the institution of separation (France, Portugal, Belgium, the Netherlands, Poland, etc.) is clarified in a comparative aspect. Three main approaches to the regulation of the legal regime of separate residence of spouses in foreign countries are singled out: an approach in which the independence of the institution of separation and termination of marriage is preserved; an approach in which the grounds for separation and divorce are the same, so the spouses can choose one of the specified two models; an approach in which dissolution of marriage depends on separation, which must precede termination of marriage. Two approaches in the world regarding the contractual method of establishing a regime of separate residence have been clarified, in particular. The common and distinctive features between separation and the actual termination of marital relations, as well as divorce, have been clarified.
The judicial practice in cases of establishing the actual termination of marital relations, separation, as well as the termination of the regime of separate residence of spouses has been analyzed. The position of the Supreme Court regarding consideration of counterclaims for establishment of separation is noted. The need to settle the issue of the place of residence of spouses and children when the regime of separate residence of spouses is established, and the issue of child support, has been clarified. It is substantiated that in the process of Europeanization of the provisions of the Civil Code of Ukraine, it is necessary to provide norms that would provide that during the establishment of the regime of separate residence of the spouses, the rights of children are properly protected and the best interests of the child are taken into account. Other issues related to the rights and responsibilities of husband and wife as spouses can be settled by agreement if they wish. Corresponding changes to the Civil Code of Ukraine have been proposed to provide for a contractual procedure for establishing separation and proper protection of the best interests of the child.
Permission for concentration of business entities as a component of the state competition policy
Authors: Holub N. O.
Published: May 2024

The article examines aspects of current Ukrainian legislation, including regulations of the Antimonopoly Committee of Ukraine on concentration of business entities. The author analyses and compares them, and as a result reveals the legal mechanisms of state control over concentration processes of business entities, which consist in granting permission or prohibition of concentration by the controlling authority.
The cases in which concentration is subject to a thorough examination by the supervisory authority and can be carried out only with its consent, as well as cases in which such consent is not required, are considered.
The article describes the procedure for business entities to apply to the Antimonopoly Committee of Ukraine with an application for a merger clearance, and also highlights the requirements that must be met by the applicant in such an application for its consideration by the supervisory authority.
The article outlines the process of consideration of cases by the Antimonopoly Committee of Ukraine on granting permits to business entities for economic concentration. The rights and obligations of applicants, third parties, interested parties and the supervisory authority during the consideration of cases are described. The list of decisions made by the committee based on the results of consideration of applications, as well as the grounds for their adoption, is considered. The author clarifies the main principles of appealing against such decisions in court or by appealing to the Cabinet of Ministers of Ukraine.
The author examines the criteria and types of liability for conducting concentration without obtaining a permit, as well as for providing false information to the controlling authority in the process of obtaining a permit for concentration actions.
The article examines the positive and negative factors of the State’s competition policy and legal support for control over concentration processes. The author identifies specific aspects that may have a positive impact on the effective reform of Ukrainian competition law and, as a result, ensure that Ukraine pursues an effective competition policy in the field of control over economic concentrations, which will lead to the prosperity of competition as a driving force for economic and social progress.
PERAN GURU DALAM MENANAMKAN SIKAP SOPAN SANTUN SISWA DALAM BERINTERAKSI SOSIAL DI SDN 2 MAYONGLOR
Authors: Perdana Agung Arya , Pratiwi Ika Ari
Published: May 2024

Penelitian ini bertujuan untuk mendeskripsikan bentuk sikap sopan santun siswa dalam berinteraksi sosial dan mendeskripsikan peran guru dalam menanamkan sikap sopan santun siswa. Jenis penelitian ini adalah kualitatif dengan metode studi kasus. Penelitian ini menggunakan teknik pengumpulan data meliputi tahap observasi, wawancara, dan dokumentasi. Penelitian ini dilaksanakan di SDN 2 Mayonglor Jepara. Analisis data yang digunakan adalah analisis data naratif kualitatif. Berdasarkan hasil penelitian peran guru dalam menanamkan sikap sopan santun siswa di SDN 2 Mayonglor dapat disimpulkan bahwa siswa yang diteliti sudah memiliki sikap sopan dalam berperilaku dengan tersenyum saat bertemu dengan guru dan menyapa guru seta sudah bisa berbicara dengan bahasa yang lebih sopan dengan bahasa Indonesia atau bahasa Jawa krama sedikit-sedikit setelah selalu diberikan pendidikan dan arahan tentang sikap sopan santun dalam berperilaku dan berbicara dari guru.
KEMAMPUAN SISWA DALAM BERPIKIR KREATIF MELALUI MEDIA KOLASE PADA MATERI GAMBAR TIGA DIMENSI
Authors: Wiyani Wiwik , Fajrie Nur
Published: May 2024

This study aims to analyze collage media in developing students' creative thinking skills. This research is a qualitative descriptive study. This research will be conducted at SD Sidomukti, Pati City. with data collection techniques through observation, interviews, documentation. Data analysis techniques are carried out by collecting data in the field, data reduction, data presentation, and conclusions and verification. The primary data sources are the classroom teacher and 4 students at SDN Sidomukti, Pati City, while the secondary data sources are obtained from documentation and research notes, as well as relevant books and journals related to this research. The data analysis used in this study is a qualitative narrative data analysis. The results of this study are the ability of students to think creatively by making collages using dried leaves can be assessed by the assessment criteria, namely: fluent thinking, flexible thinking, original thinking, and detailing. Students' works are categorized as sufficient to develop creative thinking skills in students at SD Sidomukti, Pati Regency, because there are still students who have not been able to meet these criteria. In addition, in making collage art, visual elements and principles are not applied in making collage art
PERAN ORANG TUA DALAM MENUMBUHKAN MINAT BELAJAR AGAMA ANAK USIA 10-12 TAHUN
Authors: Sholehah Aminatus , Sucipto Sucipto , Purbasari Imaniar
Published: May 2024

Orang tua merupakan penanggung jawab utama dalam pendidikan dan penumbuh minat belajar anak khususnya pendidikan agama.Kurangnya peranan orang tua dalam proses belajar agama anak usia 10-12 tahun di Dukuh Kayon Desa Plosorejo mengakibatkan anak tidak teratur dalam mempelajari dan menjalankan ajaran agama.Tujuan penelitian untuk mengetahui peran orang tua dan kendalanya dalam menumbuhkan minat belajar agama anak usia 10-12 tahun. Peran orang tua adalah sebagai pendidik dan pembimbing anak dengan penuh tanggung jawab sehingga berpengaruh terhadap minat belajar anak khususnya agama. Minat belajar agama adalah motif yang digunakan individu untuk mendorongnya agar lebih aktif dalam kegiatan agama. Penelitian ini termasuk kualitatif lapangan yang bersifat naratif. Pengumpulan data: observasi, dokumentasi, dan wawancara.Teknik analisis data dari Miles dan Hubermen yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian membuktikan bahwa peran orang tua dalam menumbuhkan minat belajar agama anak usia 10-12 tahun diantaranya dengan cara membimbing, mengawasi, memberikan motivasi, menyediakan sarana dan prasarana belajar serta memberikan sanksi atau hadiah. Sedangkan kendala yang dialami oleh orang tua dalam menumbuhkan minat belajar agama anak diantaranya sibuk bekerja, kurangnya waktu dengan anak, kurangnya bekal ilmu, rasa malas anak serta lingkungan sosial anak. Saran: hendaknya orang tua memberikan bimbingan berupa keteladanan, pembiasaan dan memberikan motivasi pada anak serta memberikan sanksi atau hadiah pada kemampuan anak.
School and Human Formation: an ever-postponed proposal
Authors: Valle Lílian de Aragão Bastos do , Bantim Frambach Danilo
Published: May 2024

The public school was born as an institution responsible for the common formation of citizens, for inserting them in the same culture, thus forming a nation. However, the victory of liberalism ended up, very early, transforming this task into an instructional practice, relegating the body, the arts, the human sensitivity to an accessory place in the school path. However, nowadays, the institution's monopoly over public education is threatened by the revolution in information and communication technologies, responsible for an overwhelming cultural transformation. With all these challenges, how could we think about school today? Would it be possible, given the individualism and immediacy of our current society, to think of its task as the practice of human formation? To answer those questions, we aim to analyze the historical moment that made possible the birth os cognitivism, its impacts in the idea of public school and how it, along with the liberal project, ignored the body in the process of human formation, reducing it to the simple task of instruction. Morover, the work aims to make a critical exam of the employment of digital medias in education, since it represents not only new possibilities for the school to revive the human formation ideal, but also new challenges to the public school project.
Mechanical strength investigation of chemically reinforced sandy soil using organic copolymers for geotechnical engineering applications
Authors: Krishnan Mohan Raj , Alsharaeh Edreese Housni
Published: May 2024

The chemical reinforcement of sandy soils is usually carried out to improve their properties and meet specific engineering requirements. Nevertheless, conventional reinforcement agents are often expensive; the process is energy-intensive and causes serious environmental issues. Therefore, developing a cost-effective, room-temperature-based method that uses recyclable chemicals is necessary. In the current study, poly (styrene-co-methyl methacrylate) (PS-PMMA) is used as a stabilizer to reinforce sandy soil. The copolymer-reinforced sand samples were prepared using the one-step bulk polymerization method at room temperature. The mechanical strength of the copolymer-reinforced sand samples depends on the ratio of the PS-PMMA copolymer to sand. The higher the copolymer-to-sand ratio, the higher the sample’s compressive strength. Sand (70 wt.%)-PS-PMMA (30 wt.%) sample exhibited the highest compressive strength of 1900 psi. The copolymer matrix enwraps the sand particles to form a stable structure with high compressive strengths.
PENINGKATAN KOMPETENSI GURU SEKOLAH LUAR BIASA DALAM PEMBELAJARAN INOVATIF BERBASIS TIK
Authors: Darmawan I.D.M.B.A
Published: May 2024

Transformasi pendidikan dapat dilakukan dengan memanfaatkan teknologi informasi dalam keseluruhan aktivitas penyelenggaraan pembelajaran di sekolah. Tulisan ini menguraikan keseluruhan kegiatan pengabdian yang dilakukan di SLB N 2 Denpasar yang bertujuan untuk memberikan pemahaman terkait pembelajaran Inovatif berbasis TIK. Pengabdian dilakukan dengan metode pelatihan yang memberikan pemahaman kepada tenaga kependidikan dan para guru terhadap pemanfaatan teknologi cloud computing, berbagai metode eassesment, hingga peningkatan pemahaman guru terhadap pemanfaatan Classroom sebagai Learning Management System. Pelatihan yang dilaksanakan selama 3 hari dapat berjalan baik dengan menerapkan metode kolaboratif. Hasil kuisioner memperlihatkan adanya peningkatan pemahaman terhadap penggunakan TIK dalam pembelajaran dan materi yang diberikan dapat menunjang pekerjaannya.
Kata kunci : transformasi pendidikan, e-learning, classroom, cloud computing, tik, slb
The Human Resources Competency Development as the Key to Organizational Success in Indonesia
Authors: Kosasih  , Darmo Ika Suhartanti , Rony Zahara Tussoleha , Fatmawati Endang , Ali Helmi
Published: May 2024

Purpose: HR competency development is essential for organizational success in Indonesia, examining current practices and impacting organizational performance.
 
Theoretical Framework: The study is grounded in the Human Resource Management (HRM) literature, precisely the concept of HR competency development. This framework suggests that developing HR competencies, such as strategic thinking, leadership, and communication, can improve organizational performance, including increased employee engagement, productivity, and profitability.
 
Design/Methodology/Approach: The research design is a qualitative study that involves in-depth interviews with HR professionals from various industries in Indonesia. The data collected from the interviews will be analyzed using content analysis to identify themes related to HR competency development practices and their impact on organizational success.
 
Findings: The study's findings are expected to provide insights into the current state of HR competency development in Indonesian organizations and the impact of HR competency development on organizational success. The findings will highlight the importance of HR competency development for organizational success in Indonesia.
 
Research, Practical & Social Implications: This research has implications for research, practice, and society. It will provide empirical evidence on the impact of HR competency development on organizational success in Indonesia, inform HR professionals and leaders about its importance, and lead to the development of HR policies and programs to improve the skills and competencies of Indonesian workers.
 
Originality/Value: This study focuses on HR competency development in Indonesia, which has yet to receive much attention in the existing literature. It will provide practical insights for HR professionals and organizational leaders.
The Psychometric Hepatic Encephalopathy Score for Diagnosis of Minimal Hepatic Encephalopathy in Liver Cirrhosis Patient
Authors: Kumbara Cokorde Istri Yuliandari Krisnawardani , Wibawa I Dewa Nyoman , Widiana I Gde Raka
Published: May 2024

Introduction: The psychometric hepatic encephalopathy score (PHES) is a tool that can be considered as a gold standard for detecting minimal hepatic encephalopathy (MHE) in liver cirrhosis patients. The PHES must be standardized based on the local healthy population before it can be used. The purpose of this study is to standardize the PHES with Indonesian local populations and set the cutoff point of PHES so it can be used to detect MHE in liver cirrhosis patients.Methods: PHES were administered to all enrolled subjects, which are healthy subjects and cirrhosis without overt encephalopathy subjects. The PHES consists of 5 psychometric tests. The influencing factors of PHES were assessed, and equations were developed to predict the expected result of each test. Diagnosis of MHE was built upon the deviation from the normal range value of PHES.Results: In total, 236 subjects participated in this research. The influencing factors of PHES of this study were age and education years. With the cutoff point of PHES less than -4, the prevalence of MHE was 37.7%, of which 7.6%, 50%, and 50% had Child-Turcotte-Pugh (CTP) grade A, B, and C respectively.Conclusions: The standardized version of PHES can be used to diagnose MHE in Indonesian liver cirrhosis patients. The PHES in this study were affected by age and education years. MHE was diagnosed if the PHES was less than -4. The incidence of MHE was found to increase along with the increase of the liver disease severity
Tranexamic Acid in the Management of Non-variceal Upper Gastrointestinal Bleeding
Authors: Reza Muhammad , Nursyirwan Saskia Aziza
Published: May 2024

Background: Non-variceal upper gastrointestinal bleeding (UGIB) is a common case of emergency in daily clinical practice with a fairly high mortality rate. The use of tranexamic acid, which has been recommended in managing trauma bleeding, may serve as an alternative pharmacological therapy to manage bleeding in non-variceal UGIB. This evidence-based case report aims to evaluate the impact of tranexamic acid on managing bleeding, risk of mortality, and thromboembolic event in non-variceal UGIB patients.Methods: A systematic literature search was conducted on 4 databases: CDSR, EMBASE, PubMed, and Scopus for meta-analyses. Studies were selected based on inclusion and exclusion criteria formulated a-priori with subsequent critical appraisal according to the OCEBM critical appraisal tools. Result: Meta analyses by Kamal, et al (2020) and Twum-Barimah, et al (2020) were included in our report. Kamal, et al shows no significant difference in mortality in tranexamic acid use compared to placebo (RR 0.84; 95%CI 0.63–1.11; I2=2%). Similarly, although Twum-Barimah reported tranexamic acid reduced risk of mortality compared to placebo (RR 0.45; 95%CI 0.23–0.88; p=0.02; I2 = 0%), none of the RCTs included shows significant result when observed individually. In addition, Kamal, et al also reported increased risk of vein thromboembolic events in high-dose tranexamic acid administration (RR 2.21; 95%CI 1.32–3.69; I2=0%) compared to low-dose administration, in UGIB patients.Conclusion: Tranexamic acid is not recommended to be used in managing bleeding in patients non-variceal UGIB patients and may increase the risk of thromboembolic event.
Integrating sustainability factors into corporate financial reporting in the modern ESG agenda context. Part 1
Authors: ZENKINA Irina V.
Published: May 2024

Subject. This article discusses innovations and trends in the development of corporate reporting standardization within the framework of the IFRS Foundation project and the initiative of the European Financial Reporting Advisory Group.
Objectives. The article aims to reveal the essence of the main innovations and characterize the prospects for improving corporate financial reporting in the context of the development of ESG Standards by the International Sustainability Standards Board of the IFRS Foundation and the Task Force of the European Sustainability Reporting Standards Project.
Methods. For the study, I used analysis and synthesis, comparison, and generalization.
Results. Based on an analysis of the ESG agenda modern realities, the article identifies prerequisites and trends in the development of corporate reporting standardization in relation to the integration of sustainable development factors into financial reporting, and determines the impact of innovations of the two systems of sustainability reporting standards being developed on the informative and analytical value of corporate reporting.
Conclusions and Relevance. The need to overcome the limitations and shortcomings of the GRI standards predetermined the development of two new systems of standards in the context of the ESG agenda modern realities. The International Sustainability Standards Board of the IFRS Foundation is developing standards designed to become a global framework for the disclosure of information on sustainable development, focused on the needs of investors and financial markets. The European Financial Reporting Advisory Group is developing European Sustainability Reporting Standards, which should cover a wide range of topics to meet the information needs of various stakeholders. New systems of ESG reporting standards are aimed at generating complete, coherent, comparable and verifiable information in the field of sustainable development. The research results obtained will contribute to the further promotion of sustainability reporting, improve corporate financial reporting practices by incorporating the impact of sustainability issues on value creation, and enhance stakeholder awareness and decision-making in a comprehensive and ESG-informed manner.
Adaptation of the Russian accounting system for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 2
Authors: SAKHAPOV Bulat R.
Published: May 2024

Subject. This article analyzes the areas of concern of accounting for non-financial assets in State-funded (municipal) and autonomous institutions in accordance with the International Public Sector Accounting Standards.
Objectives. The article aims to identify and analyze the areas of concern associated with the adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards based on a comparison of the main provisions of the International Financial Reporting Standards and the Russian Federal Accounting Standards for the public sector.
Methods. For the study, I used the methods of comparison, systematization, and data generalization.
Results. The article systematizes the main theoretical approaches to the study of issues in the field of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards.
Relevance. The results of the study and the theories of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards can be used for the theoretical study of this issue, as well as in practical activities in State-owned (municipal) publicly-funded and autonomous institutions.
Risk assessment steps and their changes due to the adoption of International Standard on Auditing (ISA) 315 (Revised 2019)
Authors: SMAGINA Nataliya V. , PETROVA Valeriya V.
Published: May 2024

Subject. This article considers the impact of the new requirements of International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, on the risk-based approach applying in auditing.
Objectives. The article aims to disclose the new requirements affecting one of the most important steps of auditing, namely the identification and assessment of risk in accordance with the new principles of ISA 315 revised.
Methods. For the study, we used a systems approach.
Results. The article summarizes the innovations of the revised Standard and proposes templates for working papers reflecting a risk-based approach application in the field of material misstatement risks.
Conclusions and Relevance. The updated requirements of ISA 315 have an impact on the scope and nature of risk assessment procedures. To conduct auditing in accordance with the new requirements, organizations need to train employees and modernize working papers. The proposed templates of working papers can be used by audit organizations in their practical activities to reflect a risk-based approach in the field of material misstatement risks.
Identification of risk factors for the formation of budget revenues of a depressed region
Authors: KOROLEVA Lyudmila P.
Published: May 2024

Subject. This article analyzes the factors that contribute to the onset of fiscal risks in the field of revenues. Objectives. The article aims to analyze macroeconomic indicators reflecting the peculiarities of the development of a depressed region. Methods. For the study, I used a statistical analysis. Results. Based on the analysis of the main macroeconomic indicators of the Republic of Mordovia for 2011–2022, the article identifies risk factors associated with the formation of the revenue part of the budget of a depressed region. Relevance. The results of the study can be taken into account when improving the budget risk management system at the regional level.
An Empirical Assessment of the Nexus between Agency Cost and Tax Compliance in Listed Firms in Nigeria
Authors: Olajide J. Adebowale  , Dr. Olusola E. Igbekoyi  , Israel S. Akinadewo  , Oluwaseun T. Adeosun
Published: May 2024

Tax compliance in listed firms poses challenges due to the inherent agency problems within the corporate structure that require additional administrative costs, which the company must incur to put the agent in check to achieve organisation targets. This study examined the effect of agency costs on tax compliance in listed firms in Nigeria. A cross-sectional time-series research design was used. The study population was 155 firms listed on the Nigerian Exchange Group (NGX) as of 31st December 2022. The study used 20 firms as a sample size using a purposive sampling technique. Data were obtained from the audited annual financial reports of the firms from 2013 to 2022. Panel data regression (PDR) was used to analyse the collected data. The findings revealed that monitoring costs measured by audit fees, audit specialisation, and ICT investment have an insignificant effect on tax compliance. In addition, the bonding costs measured by board remuneration and employee incentives showed an insignificant effect on tax compliance, while residual loss measured by Employee shareholding does not significantly affect tax compliance. The implication is that the agency cost incurred by the shareholders to reduce agency problems does not significantly affect their tax compliance. However, monitoring costs, bonding costs, and residual loss have negative and insignificant effects on tax compliance. The study concluded that the costs of the agency have no significant effect on tax compliance in listed firms in Nigeria. Firms should explore ways to enhance the effectiveness of monitoring, bonding and residual activities to ensure better alignment with tax compliance objectives.
Structure, Constitutional Roles and Historical Trajectory of Judicial Independence in Nigeria
Authors: Alaba Ibironke Kekere  , Oluwadara Oluweseun Ajidasile  , Edit Preye Turuku
Published: May 2024

The constitution delineates the functions and organizational framework of its organs. This study investigates Nigeria's judicial independence, scrutinizing its structure, constitutional mandates, and historical evolution. It finds that the Nigerian judiciary has both legal and administrative structures, with the legal structure concerned with the dispensation of justice. In contrast, the administrative structure is concerned with the appointment, removal, discipline, remuneration and qualifications of the judicial officers. The constitutional power of the Judiciary enables it to perform duties as expected, and its primary function is that of adjudication. The judiciary's responsibilities extend to interpreting laws and applying the constitution to legal queries, encompassing jurisdiction over various legal domains. This paper delves into the judiciary's independence, contextualized within historical perspectives. The judicial system, prior to the colonial rule, functioned traditionally as a religiously based social control and peace-keeping mechanism. Judicial independence assures unbiased decision-making, immune to external influences, and upholds the principles of justice. Unfortunately, there is still the judiciary's susceptibility to political influence in Nigeria up till now.