bluuebunny/crossref_metadata_2025 huggingface dataset:
Projection of early warning identification of hazardous sources of gas explosion accidents in coal mines based on NTM deep learning network
Authors: Lai Wenzhe , Shao Liangshan
Published: January 2023

Among all kinds of coal production disasters, the consequences of gas disaster are the most serious. As the existing coal mine gas explosion disaster pre-control management theory and method system is not satisfactory, the neural Turing machine (NTM) deep learning network algorithm is used to calculate and analyse the risk source early warning identification of coal mine gas explosion accidents. Institute with data sets of gas gas accident knowledge base matter each event to cause an (basic or intermediate events) as an example, through the study of the depth of NTM network algorithm calculation analysis shows that self-rescuer failure, personnel peccancy operation, such as downhole safety management does not reach the designated position is easy to cause important hazard of gas explosion accident, the probability to cause an 0.567. Based on the constructed NTM deep learning network algorithm, the risk factors and their weights in the early warning identification of gas explosion accidents are calculated and analysed. Through calculation analysis, it can be seen that the highest weight of risk factors is gas concentration, with a weight of 96. In the early warning identification of hazard sources, the hazard factor next to gas concentration is mine combustibles, with a weight of 75.
Resource Allocation and Impact Analysis of the System Parameters on Performance in Multi-Cell Massive MIMO Networks
Authors: Mujkić Samira , Kasapović Suad
Published: January 2023

This paper investigates the energy-efficient resource allocation algorithm for a massive multiple input multiple output (MIMO) system, in which each base station adapts the number of antennas to the daily load profile. Our paper examines the effect of two user location distribution (ULD) models, on the energy-efficiency (EE) of load adaptive masive MIMO system. We propose a resource allocation strategy to adapt the number of antennas based on tracking variations of ULD and cell loading maximizing the EE. We also evaluate impact of cell size, available bandwidth and output power level of the BS on EE at different cell loading.
Phase Balance Optimization of Customers and Electric Vehicles in a Real Low Voltage Electricity Distribution Network
Authors: Nalo Naida , Bosović Adnan , Musić Mustafa
Published: January 2023

Phase unbalance is a common issue encountered in LV electricity distribution networks, caused by uneven allocation of single-phase loads among phases. This paper analyses a part of a real LV distribution network, situated in Bosnia and Herzegovina. The impact of single-phase customers and single-phase charging of electric vehicles was analysed. To reduce unbalance and improve the voltage profiles, Phase Balance Optimization in DIgSILENT PowerFactory software was performed in six scenarios with different customer and electric vehicle unbalance. The goal was to find a method with the least number of changes in the customer and electric vehicle phase connection that fits within defined limits of voltage variations and voltage unbalance of a European norm for power quality (EN 50160). Results showed that all analysed scenarios were improved, with reference to voltage variation and voltage unbalance values, and were found acceptable by the limits from standard EN 50160.
Analysis of Unsymmetrical Customer and Electric Vehicle Connection on Voltage Profiles and Voltage Unbalance - Case Study Real Low Voltage Distribution Network
Authors: Cikotić Lejla , Bosović Adnan , Musić Mustafa
Published: January 2023

In the past couple of years, the integration of electrical vehicles (EV) in the power system has been capturing the attention of many researchers, which has led to this being a frequently analysed topic in scientific papers and seminars. Some of the main parameters related to power quality that are observed, while integrating EVs, are voltage variations and voltage unbalance. The low-voltage rural network, of a small settlement located on the outskirts of Zavidovici, has been modelled for the purpose of this paper. Several cases were considered. As the first base case, an analysis was performed when there were no connected vehicles in the network, then the case with 20% penetration, 35% penetration, and 80% vehicle penetration. Practical analysis was done in DIgSILENT Power Factory software. It has been concluded that electrical vehicles cause a voltage drop in the network, while at the same time causing an increase in voltage unbalances.
The Continuous Professional Development of Accounting Professionals and the Impact on the Valuation of Accounting Information
Authors: Ciuhureanu Alina
Published: January 2023

In the accounting profession, continuous professional development and lifelong learning are essential if we consider the increasingly advanced demands of internal and external users of financial and accounting information. It is certain that professionals who do not have and do not constantly update their necessary general and specialized knowledge will no longer find their place in an increasingly competitive market. The paper highlights, based on bibliographic resources, the fact that national and international professional bodies implement training and professional development programs in accordance with the “International Education Standards” issued by the “International Accounting Education Standards Board”, an independent organization within the “International Federation of Accountants”. Using the selective research, we analyzed the interest of accounting professionals to develop professionally considering the need for continuous training in the conditions where accounting information is indispensable in the decision making process and the financial – accounting field is one that is constantly changing.
On separation of monetary and fiscal operations in macroeconomics statistics
Authors: Rybáček Václav , Janáček Julius
Published: January 2023

The aim of the paper is to discuss one of the major topical and controversial issues in contemporary statistics, which is the separation of monetary and fiscal operations in national accounts. This issue revolves mainly around the operation of public financial institutions mandated to carry out monetary as well as fiscal transactions on behalf of governments. After discussing the methodological dimension of the point at issue, the paper numerically demonstrates the impact on final figures given the existing data constraints. Admittedly, substantial changes to the current recporting may modify the aggregates utilized in the analysis of the fiscal sustainability or the economic role of the government as such. The paper demonstrates that the statistical uncertainty about the size of the government sector is a fundamental issue. The impact on the level of government indebtedness may reach up to tens of percentage points.
Challenges in transfer pricing: A concept of safe harbours for financial transactions
Authors: Ištok Michal , Solilová Veronika , Brychta Karel
Published: January 2023

The OECD project against BEPS has brought and initiated many changes – among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter X). This step can be considered beneficial. However, meeting all the requirements for setting a transfer price for financial transactions seems to remain a very demanding and expensive task. Furthermore, the OECD Transfer Pricing Guidelines have been of a general nature rather than providing responses to all potential problems and circumstances – they provide fundamental ideas and principles. Thus, the potential to apply a simplified procedure for setting a transfer price (even for financial transactions) can be viewed as desirable, both for taxpayers and tax authorities. The aim of the paper is linked to this idea – to present the results of a comparative study dealing with the rules for safe harbours for financial transactions (namely loans) as established worldwide, providing a summary of existing concepts and systematized criteria for a safe harbour to be considered.
Environmental aspects of investing in the Polish stock exchange market according to individual investors
Authors: Dziawgo Leszek
Published: January 2023

The aim of the article is to present and analyse the attitudes of Polish society and individual investors towards challenges of environmental protection. For the purposes of the study, the following hypothesis was formulated: environmental aspects are an important factor in making investment decisions by individual investors on the Polish capital market. In the article, various research methods were applied, with particular emphasis on empirical research, both external and own. The own research was carried out on a representative sample of the Polish society, as well as on a targeted sample of individual investors who invest in the Warsaw Stock Exchange. Unfortunately, on the basis of results from conducted research, it was found that environmental aspects are not an important factor in making investment decisions by individual investors on the Polish capital market.
Predicting Auditor’s Opinion on Financial Statements of Public Enterprises Based on Indicators of the Beneish M-score Model
Authors: Gadžo Amra , Halilbegović Sanel , Đaković Alma Osmanović , Hodžić Adisa
Published: January 2023

Considering the burning problem of corruption and non-transparency of public enterprises in the Federation of Bosnia and Herzegovina (FBiH), the paper aims to investigate whether the Beneish M-score model can be used to predict inaccurate financial statements. Where, the cause of inaccurate financial statements are intentional or unintentional errors.

On a sample of 200 financial statements of public enterprises and related audit reports issued by the Audit Office of the Institutions in FBiH, we made a link between the Beneish M score model with its partial indicators (DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, TATA) and four types of opinions: positive, opinion with distraction, negative and refraining from giving opinions. The research was conducted using descriptive statistics and an artificial neural network with the “scaled conjugate gradient backpropagation (trainscg)” algorithm for pattern recognition and classification. The research results show that it is possible on the basis of 8 partial indicators (DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, TATA) i.e. 24 balance sheet position for their calculation, predict the auditor’s opinion on the quality of financial statements of public companies with an accuracy ranging between 98 and 100% in repeated procedures. The results of the research have their practical usefulness and can serve to researchers, creditors, customers, suppliers and state auditors in planning resources and priorities for performing financial audits at public companies in the FBiH.
Where is Nature? Where is Nature in Nature and Outdoor Learning in Higher Education? An Analysis of Nature-Based Learning in Higher Education Using Multispecies Ethnography
Authors: Ameli Katharina
Published: January 2023

The multiple crises of the 21st century once again highlight the significant role of sustainable education in all educational institutions. Particularly in higher education, the inclusion of nature and animals in the curricula is underrepresented. Using the method of Multispecies Ethnography, which recognizes the interconnectedness and inseparability of humans and other life forms of the more-than-human world, such as plants or animals, this paper discusses the presence of nature in online-based nature and outdoor learning in higher education. This study examines nature-based learning in higher education. It analyses the role of nature in the learning process in general and in sustainable education in particular. The results of the study show that a relationship with nature leads to a change in one's worldview, which is evidence of the methodological importance of introducing nature in the learning process. The results also illustrate that – despite digitalization – direct interaction with nature is essential for a paradigm shift in education.
State of the Research on Teacher Education and Sustainability: A Bibliometrics Analysis
Authors: Gavinolla Mahendar Reddy , Livina Agita , Swain Sampada Kumar
Published: January 2023

Qualitative education is one of the key contributors in achieving the goal of sustainability. Several studies mention that the sustainability curriculum and educators can play an immense role in developing awareness in practicing the concept of sustainability. Relatively there is no comprehensive study to typify the recent contributions of teacher education for sustainability. In this light, the aim of the study is to understand the progress of the research on teacher education for sustainability (TES) in terms of growth, evolution, influence and significant research themes. To achieve the aim of the study, 1782 documents indexed in the Scopus database over three decades starting from 1991 to 2020 were analyzed by using bibliometric analysis. The data are visualized in the paper by using VOSviewer and Tableau. Results show that there has been a significant increase in yearly publications and citations over the years, trending research papers, productive authors, institutions and countries and thematic areas of research. Most frequently published journal has a considerable cite score and quartile. Universities from Australia published the most. The most commonly published themes are education for sustainability, Agenda 21, sustainable development education, environmental education, and later the focus is shifted to teacher training, teachers, education, values, teaching and education policy, sustainability competencies. Future research should focus on blended learning, digital learning, other modern tools and techniques to achieve the goal of sustainable development as well as to address the issue of teaching sustainability during uncertainty conditions.
Knowledge, Perceptions and Readiness of Nigeria's Beginning Teachers for Sustainability Education
Authors: Ogunyemi Biodun , Ifegbesan Ayodeji , Benedict Henrietta T. , Ogunsanya Adeola O. , Iyunade Olufunmilayo T. , Olubela Afolabi , Itasanmi Babalola , Edewor Kehinde
Published: January 2023

Beginning teachers should be adequately prepared for their roles as propagators of sustainable development core messages. Using a mixed method approach, this study assessed current knowledge, perceptions and readiness of beginning teachers for sustainability education. Two hundred (200) randomly selected final-year undergraduates from the Faculty of Education of the Nigerian University participated in the study. Results revealed gaps in the awareness and understanding of sustainability concepts and issues among the respondents. However, a high level of interest in handling the core issues was expressed. The respondents differed according to gender and age, but there were no significant differences according to mode of entry. The study recommended infusion of sustainability concepts in teacher education curricula and promotion of sustainable development issues through students' activities within and outside university campuses to address knowledge gap and sustain interests in sustainability education among beginning teachers.
The Challenges of Social Media Platforms. Aspects of the Social Media War in Ukraine 2014-2022
Authors: Bojor Laviniu , Cîrdei Alin
Published: January 2023

The expansion of the Internet changed society and led to the emergence of new technologies such as social media platforms. They offer opportunities for data exchange at such a level, unimaginable before the information era. At the same time, the anonymity of online users opens new silent back doors for those who want to disrupt society through systematic manipulation of social networks. The paper analyzes a series of events and actions of manipulation, disinformation and propaganda directed against NATO member countries and allies, in which social media were used, including aspects of the current social media war in Ukraine.
The Integration of Unmanned Aircraft System (UAS) in Current Combat Operations
Authors: Ciolponea Constantin-Adrian
Published: January 2023

The accelerated evolution of Unmanned Aircraft System (UAS) leads to the need to integrate UAS into operations, sometimes with unexpected results. In particular for special operations forces, reconnaissance, surveillance and deep precision strike, will remain main missions for which the utilization of UAV it is becoming critical. Whether we talk about missions such as: direct actions, objective security, force close protection, Imagery intelligence (IMINT) close fire support, maneuver, or combat resupply, UAS can cover a large spectrum of potential missions. However, when integrating UAS in military operations, the most intriguing developments are the impacts on the decision-making process, on the balance between the human factor and artificial intelligence, on force structure design.
Autonomous Aerospace Technologies in Spacesyslab – A Robotic-Based Rendezvous and Docking System
Authors: Ioniţă Achim , Nichifor Sandra
Published: January 2023

Autonomous aerospace technology is an innovation activity currently included in NATO’s operation areas having a profound impact on security and defense. SpaceSysLab facility is the new Laboratory from Romania, able to test control algorithms for autonomous missions and to develop hardware (coupling mechanisms, navigation sensors and actuators). This robot-based test lab is used to test, verify and validate the R&D systems. The degree of novelty is expressed by the fact that the SpaceSysLab designed as a SIL+HIL (Software-in-the-Loop+Hard-inthe-Loop) simulator is a combination of hardware and software simulator that can test and verify space robots, autonomous VTOL (Vertical Take-off and Landing) of UAVs on mobile platforms in complex coupling phases. This technology allows hardware/software robotic broadband systems to be controlled by simulating every phase. SpaceSysLab consists of a virtual platform (VP) based on GNC system (guidance, navigation, and control) and an experimental platform (EP) based on a robotic system. This system permits to simulate the meeting and coupling maneuvers of the robots. VP+EP test system is a hybrid simulator, designed to simulate simultaneously the relative dynamics of two motion bodies on relatively short distances in meeting/coupling maneuvers (rendezvous, proximity and docking – RP&D, VTOL).
A New Global Competition is on the Rise. Artificial Intelligence as a Means of Gaining a Competitive Military Advantage
Authors: Dinicu Anca
Published: January 2023

The paper is a non-technical approach to artificial intelligence (AI), the author claiming no competence in the technology field. It expresses the view of a person interested and concerned about the role of artificial intelligence as an elevator of international power. It is a review of how the United States of America officially recognizes the benefit of artificial intelligence intervention in the military domain and its usefulness for ensuring national security. Artificial intelligence, a booming technological field, influences our existence as individuals, societies, and states. It affects more and more areas of activity, attracts into a continuous mechanism of development and innovation both the state (as the center of decision and political action) and the society (the big companies producing technology and academics), requires the state to develop strategies in the field and puts on the world leaders agenda a new issue of hope and fear at the same time.
HR Trends and Tendencies in Hungary in the Light of the Experiences of the Latest Cranet Survey 2021
Authors: Poór József , Jarjabka Ákos , Karoliny Zsuzsa , Balogh Gábor , Galambosné Tiszberger Mónika , Kőmüves Zsolt Sándor , Szabó Katalin , Szabó-Szentgróti Gábor
Published: January 2023

The regime change in 1989 marked a significant milestone in the development of human resource (HR) management in Hungary. Changes in the legal, institutional and ownership environment placed significantly different demands on the HR work of companies and institutions. It has become very important for organizations to have access to comparative HR data with other organizations related to HR activities.

The Cranet international HR university non-for-profit research network, founded in 1989 in Cranfield, England, has a long tradition in this field. Hungarian researchers have participated in Cranet’s international HR research on four occasions so far. In this article, we aim to present the main features of the Cranet HR research in Hungary in 2021. We review the findings and noteworthy results of the research. Where possible, we compare it with relevant data from the 2014-2016 survey.
Employee Engagement and Job Burnout in the Context of Teleworking
Authors: Osoian Codruța , Petre Anamaria
Published: January 2023

This paper explores the relationship between engagement and job burnout perceived by teleworking employees. The theoretical framework of this paper explains the concepts of telework, work engagement, and job burnout, but also the relationships between these variables. Telework is a “new reality” for many employees, and in this new work context, engagement and burnout must be investigated, especially for entry level employees. We analyzed the relationship between engagement and telework, respectively burnout and telework based on a questionnaire. The results reveal a positive relationship between engagement and telework and a negative correlation between burnout and telework. The research results also show that burnout has a high level among telework employees, and exhaustion is the most pronounced problem.
Sustainable Development and the Critical Role of HRM
Authors: Papalexandris Nancy
Published: January 2023

The link between sustainable development and human resource management (HRM) has been only recently widely established in the literature. Systematic studies are available but there is a wide range of interpretations and several overlapping terms that often cause confusion to practitioners. HRM practices included in the CSR Programs of a company are often linked with sustainability, business ethics and workplace justice and are often under the terms of sustainable HRM. It is well recognized that HR can play a critical role in enhancing corporate sustainability through policies and practices that benefit its people and society in general and that all these initiatives must be documented and reported to gain visibility and credibility. Lately great emphasis has been placed on the U.N. Sustainable Development Goals (SDGs) and the dimensions of the Environment, Society and Governance (ESG) which form the criteria for documenting and reporting relevant practices implemented by business firms. HRM can play an important role in designing and implementing such practices, especially those linked to society. This paper presents the notion of Sustainable Development, its increasing importance for companies and its link with Human Resource Management. (HRM). It describes and clarifies Sustainable Development Goals (SDGs), their history and the three pillars e.g., Environment, Society and Governance (ESG) which form the basic criteria for organizations to implement and report relevant practices in order to prove their involvement in sustainability. Third, the paper presents the concept of Sustainable HRM, and Sustainable practices implemented by companies in Greece following the 2010 economic crisis and the need for reporting them mainly under the social dimension of the ESG Criteria. To stress the need for the involvement of HRM in sustainability in order to enhance its ethical profile, expand its agenda and improve its role as a strategic partner and a source of competitive advantage.
A Decade of Talent Management Practices in Small and Medium Sized Enterprises, A Systematic Review of a Developing Field
Authors: Graham Barrington
Published: January 2023

Talent management (TM) is a relatively new management discipline that has generated considerable interest among scholars and practitioners within the past decade. It has been studied extensively among large enterprises and global organizations, but the practices have received limited investigation among Small and Medium Sized Enterprises (SMEs). This research paper uses a systematic review of the existing literature from 55 papers to present some insights into how TM is defined, conceptualized, and practised. An agenda for future research of SMEs TM is presented to spur further study. The paper uses the PRISMA methodology recommended by (Moher et al., (2009) to search the databases of Web of Science, Scopus, and Google Scholar for papers published within the last ten years between 2011-21. The findings confirm that the study of TM in SMEs is a developing field, and while there has been an encouraging increase in the number of publications in the past 10 years, it still lags behind other fields. Thus, there is a need for researchers and academics to accelerate the pace of research.
VIDEO EDUKASI MENINGKATKAN PENGETAHUAN PERAWAT TENTANG KOMUNIKASI TERAPEUTIK DI RUMAH SAKIT
Authors: Intan Pratiwi Luh Yudita , Darma Yanti Ni Putu Emy , Rahajeng Indah Mei
Published: January 2023

Therapeutic communication is one of the components that nurses need to pay attention to when providing health services. Quality of therapeutic communication implementation may be influenced by several factors, including nurses’ knowledge. Knowledge can be obtained from several ways, which one education videos. This study aims to determine the effect of providing educational videos on the level of knowledge of nurses about therapeutic communication in the General Hospital of Buleleng. The type used in this research is correlational analytic research design, one group pre-test post-test design, proportional sampling technique stratified random sampling with total sample of 45 nurses. The results obtained this study before being given the educational video most of respondents had sufficient knowledge, after being given the video most the respondent showed had good knowledge. The results of the Wilcoxon test obtained a p value of 0,000 (<0,05) which means that the custom of giving educational videos on the level of knowledge of nurses about therapeutic communication at the General Hospital of Buleleng. Educational videos are one of the effective and efficient learning media in disseminating information.
A STUDY INTO THE PROPERTIES OF SANDCRETE BLOCKS PRODUCED FROM SPENT CATALYTIC CATALYST AS A PARTIAL SUBSTITUTE FOR PORTLAND CEMENT
Authors: E. Bayari Eric , K. Amissah Emmanuel , Mohammed Latifatu , Awarikabey Emmanuel , Nyamful Andrew
Published: January 2023

Spent Catalytic Catalyst (SCC) is a siliceous and aluminous material residue produced by the Tema Oil Refinery (TOR) Limited of Ghana, which pose environmental concerns. The SCC has therefore been used as a partial replacement for Portland cement in sandcrete blocks production. The properties of the sandcrete blocks are therefore examined and reported in this study. Partial replacement of Portland cement in the sandcrete blocks was done within the range of 5% to 20% (by mass) with an increment of 5%. The compressive strength, water absorption and setting time data between the control and with the SCC additives were made. The results obtained show that XRD pattern of SCC is dominantly zeolites and that, the partial replacement of portland cement with 10 wt. % of SCC gave the highest sandcrete block compressive strength of 34.0 N/mm2.
CHARACTERISATION AND SPECIFIC MARKERS EXPRESSION OF SOFT TISSUE SARCOMA: CASE REPORTS FOR THE DOG AT THE HO CHI MINH CITY VETERINARY CLINIC
Authors: Nguyen Thanh Luan , Pham Thi Hai Ha , Diệu Linh Đinh , Hoang Bich Nguyen Le
Published: January 2023

Treatment failure in removing canine soft tissue tumors, a locally invasive mesenchymal neoplasm, may occur in between 7 and 75 percent of patients, with recurrence consistently associated with lower overall survival for the dog. This study was to classify the tumor examine the occurrence of cancers in dogs reported at the Ho Chi Minh Veterinary Clinic by integrating blood physiological and histopathological of patient samples. In this study, the percentage of tissue sarcoma in the dog was 1.5%. Histopathological analysis characteristics of the ear lobe tumors displayed a strong proliferation of rhabdoid cells, presence of leukocytes infiltrating around blood vessels, and vaginal tumors showed normal tumor cell density with a strong collagen fibers formation in fibroblast cells and no strong proliferation and ferocity of cells. In particular, immuno-histopathological analysis of biopsies sample from breast tumor showed an overexpressing of vimentin marker (68.1%) in cells which indicated status of malignant metastasis. The metastatic tumor cells in breast tumor might cause the change in blood biochemical parameters together with sepsis, thus the dog was not eligible for surgery. In general, histological examination and expression levels of markers can help determine the malignant status of tumors in dogs and should be included medical examination to limit local recurrence following surgical resection.
posicionamiento de la imagen de Baltazar Ushca y su incidencia en la memoria histórica de la parroquia Maldonado
Authors: Vasquez Niama Diana , Echeverria Maggi David Xavier
Published: January 2023

Baltazar Ushca un símbolo histórico cultural, su imagen un ícono que perdura en el imaginario poblacional. La investigación tuvo como objetivo identificar la incidencia del posicionamiento de la imagen de Baltazar Ushca en la memoria histórica de la parroquia Maldonado. La metodología desarrollada fue a partir de un enfoque cuali-cuantitativo crear un estudio de campo descriptivo, durante tres momentos: una encuesta a los habitantes de la parroquia Maldonado; observación de campo; entrevistas a especialistas y el trabajo etnográfico. Los resultados indicaron que el Hielero del Chimborazo tiene un posicionamiento, en la memoria histórica que, se dibuja en la mente de los riobambeños, se ha constituido en la imagen de empresas privadas, públicas de nuestra provincia y el país.
Pertinencia de los proyectos interdisciplinarios como forma de evaluación en el currículo priorizado: Apreciación Docente
Authors: Morocho Uguña Andrés Fabricio , Delgado Velesaca David Ismael
Published: January 2023

El currículo priorizado y el Plan Aprendamos Juntos en Casa son las propuestas del Ministerio de Educación en Ecuador para dar respuesta al contexto pandémico actual. Como base de esta propuesta curricular surgen los proyectos interdisciplinarios como pilar para la adquisición y evaluación de aprendizajes. Este nuevo reto impactó en todas las instituciones y actores educativos. El objetivo de esta investigación fue conocer la percepción de los docentes acerca de la pertinencia de los proyectos interdisciplinarios como forma de evaluación en el currículo emergente desarrollado por el MinEduc en el año lectivo 2021 – 2022. Por ello, se realizó un estudio exploratorio, de enfoque cualitativo y para el análisis de datos de utilizó la técnica de estadística descriptiva. La población de estudio estuvo conformada por 30 docentes del subnivel media y superior de Educación General Básica de cuatro provincias pertenecientes a la Región Centro Sur. Para la recolección de datos se aplicó una encuesta construida con base en los indicadores proporcionados por el MinEduc en relación a los proyectos interdisciplinarios. Los resultados de esta investigación son relevantes ya que permiten conocer y comprender las limitaciones pedagógicas, falta de capacitación, y algunas realidades que no permiten la concreción del currículo priorizado en las aulas de clase.
Derecho y Democratización de la Comunicación, un análisis en América Latina y Ecuador
Authors: Santos Altamirano Freddy Marcelo , Jaramillo Castillo Franklin Rolando
Published: January 2023

Si se observase en un sentido primario el concepto de derecho a la comunicación, entendido como posibilidad que posee todo ser humano al nacer y hacer uso de las diversas variantes expresivas como el lenguaje verbal, los gestos, las miradas, los sonidos, etc., ¿cabría plantearse la necesidad de que se propicie un derecho a la comunicación para el ejercicio ciudadano? Como resulta vastamente conocido, este uso primario de la comunicación se complejiza cuando intervienen en las sociedades las relaciones de poder, las ideologías, los gobiernos, los monopolios de los medios de comunicación, entre otros elementos.
Por ende, el proceso pasa de ser advertido como algo natural a un elemento al que debe prestarse atención y que debe ser considerado dentro de los derechos fundamentales de los seres humanos, reconocidos por la sociedad en su conjunto. El presente trabajo, pretende abordar y hacer un recorrido histórico y de las corrientes de poder a lo largo de América latina y Ecuador, durante las últimas cinco décadas para abordar y conocer los derechos y acceso a la comunicación e información para lograr su democratización con la participación ciudadana.
CONCEPT OF A TRAINING COMPLEX FOR TRAINING MILITARY INFORMATION AND CYBERSECURITY SPECIALISTS BASED ON A COMPUTER GAME (GAMIFICATION)
Authors: Kozubtsova Lesya , Kozubtsov Igor , Lishchina Valery , Shtanenko Serhii
Published: January 2023

Purpose and objectives of the article. To substantiate the concept of building an educational and training complex for training information and cyber security specialists based on a computer game. To achieve this goal, the following tasks are set: 1. Analyze the current state of research and publications. 2.review the concepts of building an educational and training complex for training information and cyber security specialists based on a computer game. Conclusions and prospects for further research. Gamification in higher education allows you to create an information and learning environment that promotes independent, active desire of cadets (students) to acquire knowledge, professional skills and abilities, such as critical thinking, decision-making, working in a team, being ready to cooperate; helps to reveal creative abilities and motivates self-education. At the same time, it is necessary to be careful about the use of gamification. It is clear that the spirit of struggle encourages students to complete tasks faster and better, but if one of the participants gets a result that is much better than the leaders, then under certain attitudes this person may lose heart and decide that there is no point in learning. Based on the positive experience of using computer technologies in training people of different ages, it is considered appropriate to use cybergra in the training of information and cybersecurity specialists. Scientific novelty. Based on the analysis of the current state of gamification and gaps in the field of training information and cybersecurity specialists, the concept of building an educational and training complex for training information and cyber security specialists based on a computer game is proposed. The theoretical results obtained in the course of scientific research form the basis for further research in substantiating the terms of reference for the development of computer software for playing in cyberspace.
A descriptive study comparing the foot and ankle structure and dynamics in children with cerebral palsy and children without cerebral palsy
Authors: Huseynova H.F.
Published: January 2023

This study will conduct to investigate the effects of foot and ankle characteristics on balance and function in children with Cerebral Palsy and healthy children. A total of 37 children; 17 healthy subjects and 20 children who diagnosed with Cerebral Palsy will included in the study. All of the childrens’ foot postures will determine with the foot posture index, navicular drop test, navicular height and arc height ratio calculation. In addition to these procedures, static and dynamic pedobarographic analysis will performe. Postural sway will measure on the stabilometric platform. Balance and functional performance will measure by using; the pediatric balance scale, pediatric reach test and timed performance tests such as the tind up and go test, time up-down stair test, ten meter walking test will performe. The differences of these parameters between two groups and the relationship between foot posture parameters, balance and functional tests will investigate.
Epidemiological features of the back pain among Azerbaijan national wrestling team squad in 2018-2019
Authors: Jalilov V.Ch.
Published: January 2023

The study was aimed to determine the back pain rewiev among athletes. It is clear that, this problem is basic cause of the disability of the wrestlers. If we are able to determine of the root of this problem and risk group of exercises (treaning part), it is possible that, to dicrease of the back pain among wrestlers. For this study, epidemiological analysis also very important.
Analisis dan Desain Pembelajaran Merdeka Belajar pada Mata Pelajaran PAI
Authors: Aini Kuni Baridah , Sutomo Moh. , Mashudi Mashudi
Published: January 2023

Education is the process of facilitating learning, or the acquisition of knowledge, skills, values, morals, beliefs, and habits. Through education, one can have an understanding of something that makes him a critical human being in thinking and acting. The measure of educational success is seen from the involvement and participation of teachers as educators, students as learners, learning materials provided, teaching methods and infrast ructure provided. The new Minister of Education and Culture of Indonesia, Nadiem Makarim, has since issued circular letter number 1 of 2020 regarding the policy of independent learning in determining student graduation, raising pros and cons from various groups, "Freedom of Learning" or "Freedom of Learning". The concept of "Freedom of Learning", which frees educational institutions and encourages students to innovate and encourage creative thinking. This concept was then accepted considering the vision and mission of Indonesian Education in the future for the sake of creating quality human beings who are able to compete in various fields of life. This study aims to examine and analyze the formulation of independent learning policy formulations in the implementation of learning through SWOT analysis. The research method used is a literature review approach with descriptive qualitative methods. The results of the study show that threats and weaknesses still dominate the existing strengths and opportunities, the availability of human resources, information technology facilities and support from the competent government is still in conflict with the reality on the ground in the community who still stutters in mastering technology and budget constraints in managing and supporting the successful implementation of the independent learning policy. . With this article that examines the policy of independent learning, it is hoped that there will be further research that directly observes in the field to obtain a more concrete picture to provide alternative solutions in improving government policies.Â
PENGARUH ROTASI AUDITOR DAN REPUTASI KAP TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI
Authors: Rafli Rifaldi , Amin Muhammad Nuryatno
Published: January 2023

This study aims to examine the effect of auditor rotation and KAP reputation on audit quality with audit fees as a moderating variable. The sample used in this study is property, real estate, and construction companies listed on the Indonesian Stock Exchange (BEI) in 2017-2019. The number of samples used was 138 companies from 147 companies that met the criteria. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software. The results of this study indicate that Auditor Rotation and KAP Reputation have no effect on Audit Quality. Then the Audit Fee does not play a role in moderating Auditor Rotation and KAP Reputation on Audit Quality.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA PEMERINTAH KOTA SIBOLGA
Authors: Siallagan Hamonangan
Published: January 2023

This study aims to analyze the effect of understanding government accounting standards (SAP) and utilization of information technology on the quality of local government financial reports, either partially or simultaneously. The population in this study are Civil Servants who work in 26 Regional Organizations (OPD) in Sibolga City. The sampling technique was purposive sampling with the following criteria: Financial Administration Coordinator, Treasurer and Property Manager and a sample as much as 78. The data used in the form of primary data obtained through the distribution of questionnaires directly to the OPD in Sibola City. By using multiple linear regression analysis techniques, evidence is obtained that the understanding of government accounting standards and the use of information technology has a positive and significant effect on the quality of local government financial reports. The implication is that the government must improve the understanding of understanding government accounting standards and the use of information technology so that the quality of financial reports can improve.
Pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal, dan Voluntary Disclosure terhadap Kualitas Laba
Authors: Dina Rahmawati  , Erika Astriani Aprilia
Published: January 2023

Abstract. This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality on the Kompas 100 Index companies listed on the IDX for the 2016-2020 period. Profit Growth Variable is measured by Profit Growth Index, Audit Quality is measured by Dummy Variable, Prudence is measured by Conservatism Index, Capital Structure is measured by DER, Voluntary Disclosure is measured by Voluntary Disclosure Index, and Earning Quality is measured by QER. This research is a quantitative research and uses secondary data in the form of annual financial reports from the IDX. The sampling technique used purposive sampling method, obtained 42 companies as research samples. The data analysis tool used the Eviews software version 9. The results showed that Earnings Growth, Audit Quality, and Voluntary Disclosure had no effect on earnings quality, but Prudence and Capital Structure had a significant positive effect on Earnings Quality.

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal, dan Voluntary Disclosure terhadap Kualitas Laba pada perusahaan Indeks Kompas 100 yang terdaftar di BEI periode 2016-2020. Variabel Pertumbuhan Laba diukur dengan Indeks Pertumbuhan Laba, Kualitas Audit diukur dengan Variabel Dummy, Prudence diukur dengan Indeks Konservatisme, Struktur Modal diukur dengan DER, Voluntary Disclosure diukur dengan Indeks Pengungkapan Sukarela, dan Kualitas Laba diukur dengan QER. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data sekunder berupa laporan keuangan tahunan dari BEI. Teknik pengambilan sampel menggunakan motode purposive sampling, diperoleh 42 perusahaan sebagai sampel penelitian. Alat analisis data menggunakan program software Eviews versi 9. Hasil penelitian menunjukkan bahwa Pertumbuhan Laba, Kualitas Audit, dan Voluntary Disclosure tidak berpengaruh terhadap Kualitas laba, akan tetapi Prudence dan Struktur Modal berpengaruh signifikan positif terhadap Kualitas Laba.
Karakterisasi Simplisia Daun Tin (Ficus Carica L.)
Authors: Devi Revita Amlia  , Siti Hazar
Published: January 2023

Abstract. Tin leaves (Ficus carica L.) one of the creations of Allah SWT have various benefits that can be used by humans such as foodstuffs, medicine, textiles, medicinal materials, and cosmetic ingredients. Therefore Allah Almighty shows that His creations both on earth and in the crosshairs are not in vain. As in the Qur'an surah Al-Imran verses 190 to 191, based on this verse when associated with our research as His people, learning can be carried out so as to obtain benefits such as the plants created. The tin plant (Ficus carica L) belongs to the family Moraceae. The benefits of the tin plant have such effects as antibacterial, antiviral, antifungal, anticancer, antimicrobial, antioxidant and immunomodulatory. The chemical content of the leaves of Ficus carica L contains phenolics, flavonoids, alkaloids and saponins. Standardization of Tin leaf simplisia (Ficus carica L.) is carried out water content tests, water soluble juice content tests, ethanol soluble juice content, and drying shrinkage to determine the moisture content in tin leaves and the amount of compound content in simplisia that can be attracted by solvents. The method used in this study was experimental in the Laboratory of the Islamic University of Bandung. Based on the results of the standardization of Tin fruit simplisia (Ficus carica L.), a moisture content of 5%, a water-soluble juice content of 8.51%, an ethanol soluble juice content of 14.56%, and a drying shrinkage content of 3.6817% were obtained.

Abstrak. Daun Tin (Ficus carica L.) salah satu ciptaan Allah SWT memiliki berbagai manfaat yang dapat digunakan oleh manusia seperti bahan makanan, obat, tekstil, bahan obat, dan bahan kosmetik. Oleh karena itu Allah SWT menunjukkan bahwa ciptaan-Nya baik dibumi dan dilangit tidak sia-sia. Sebagaimana dalam Qur’an surah Al-Imran ayat 190 sampai 191, berdasarkan ayat tersebut bila dikaitkan dengan penelitian kita sebagai umat-Nya dapat dilakukan pembelajaran sehingga memperoleh manfaat seperti tumbuhan-tumbuhan yang diciptakan. Tanaman tin (Ficus carica L) termasuk keluarga Moraceae. Manfaat dari tanaman tin memiliki efek seperti antibakteri, antiviral, antifungal, antikanker, antimikroba, antioksidan, dan imunomodulator. Kandungan kimia daun Ficus carica L mengandung fenolik, flavonoid, alkaloid, dan saponin. Standardisasi simplisia daun Tin (Ficus carica L.) dilakukan uji kadar air, uji kadar sari larut air, kadar sari larut etanol, dan susut pengeringan untuk mengetahui kadar air di dalam daun tin dan jumlah kandungan senyawa dalam simplisia yang dapat tertarik oleh pelarut. Metode yang digunakan pada penelitian ini adalah secara eksperimental di Laboratorium Universitas Islam Bandung. Berdasarkan hasil standardisasi simplisia buah Tin (Ficus carica L.) maka diperoleh kadar air sebesar 5%, kadar sari larut air sebesar 8,51%, kadar sari larut etanol sebesar 14,56%, dan kadar susut pengeringan 3,6817%.