bluuebunny/crossref_metadata_2025_split huggingface dataset:
ІНСТИТУЦІЙНИЙ ПІДХІД ДО ПРОБЛЕМИ ОРГАНІЗАЦІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТА ЇЇ КОНЦЕПТУАЛЬНІ ОСНОВИ
Authors: Rozhelyuk V. M. , Khorunzhak N. M. , Luchko M. R. 
Published: March 2019

Одним з найбільш сучасних напрямів поліпшення організації обліку є використання інституційного підходу у формуванні її концепції в сучасному інформаційному середовищі. Побудова концепції організації обліку на принципах інституціалізму забезпечить підвищення якості й дієвості інформаційної системи обліку для різних груп зацікавлених користувачів. Інституційні підходи в економічної теорії на сьогодні як ніколи актуальні до використання в організації роботи бухгалтерської служби за рівнями підпорядкування від вищого до нижчого з врахуванням психологічного портрету кожного працівника та його впливу на ефективність облікової діяльності.В статті обґрунтовано призначення концепції, що базується на засадах інституційного підходу до організації обліку в частині врахування інформаційних запитів зацікавлених користувачів. На основі критичної оцінки сучасних викликів і запитів системи управління визначено особливості трансформації професійної бухгалтерської роботи в русло управлінських функцій. Відповідно до цього обґрунтовано доцільність зміни функціональних повноважень головного бухгалтера як носія комунікативних зв’язків внутрішнього (на рівні бухгалтерії) і зовнішнього (на рівні підприємства в цілому та на макрорівні) середовища.На основі врахування управлінських трансформаційних змін обґрунтовано потребу в уточненні принципів організації бухгалтерської служби на засадах інституційного підходу та запропоновано основний конструктивний принцип організації бухгалтерського обліку.Відповідно до цього окреслено організаційну структуру обліку на засадах врахування групування інтересів користувачів облікової інформації за рівнем її значущості, продукантами (місцями виникнення, чи локалізації), ступенем прогнозованості.Розроблена концептуальна основа організації обліку на базі інституційного підходу сприятиме формуванню єдиного інформаційного простору для забезпечення стабільності діяльності підприємств в ринковому середовищі.
IDENTIFICATION OF PHARMACEUTICAL PRODUCTS IN ACCOUNTING SYSTEM: PROBLEMS OF HARMONIZATION
Authors: Skrypnyk M. I. , Vyhivska I. M. , Grabchuk I. L. , Hryhorevska O. O. 
Published: March 2019

In the article it is set a problem of substantiation of the essence and components of pharmaceutical products as an object of accounting on the basis of comparison of existing international and national classification standards, which will facilitate the improvement of accounting of pharmaceutical products. In the research process there were used methods of observation, comparison, analysis, synthesis, generalization and econometric-statistical method. In the article it is defined the list of components of pharmaceutical products based on the analysis of regulations of existing normative documents (the Law of Ukraine “On Medicines”, the Ukrainian Classification of Goods for Foreign Economic Activity (UCGFEA), which is the commodity nomenclature of Customs Tariff of Ukraine (CTU is based on the Harmonized System of Description and Coding of Goods of the World Customs Organization and the Combined Nomenclature of EU), “Classifications of Types of Economic Activities” (SC 009: 2010, CTEA-2010)). It was established that under pharmaceutical goods as an object of accounting should be understood the goods, finished products, raw materials and materials, semi-finished products and component parts, semi-finished products of own production and customary raw materials intended for sale (production, processing) by the entities of pharmaceutical market in accordance with the requirements and standards of state and international levels in the field of pharmacy. The components of pharmaceutical products are harmonized in accordance with the domestic classifiers of activities and individual entity of accounting: (goods, finished products, raw materials and materials, semi-finished products and component parts, semi-finished products of own production and customary raw materials intended for sale (production, processing) by entities of pharmaceutical market in accordance with the requirements of state and international standards in the field of pharmacy). It is substantiated that they are attributed to certain groups of accounting accounts. The proposals provide the improved pharmacy management accounting and minimize its manufacturing and commercial risks.
A Study of Fast Foods Consumption Attitude among Secondary High School Students, Ardakan, Yazd, Iran
Authors: Fazelpour Shokooh , Hoseini Narjes , Farzaneh Zahra , Shamsi Farimah , Sardari Farzaneh , Nikukaran Jalal 
Published: March 2019

Introduction: Healthy and nutritional habits are formed and consolidated during adolescence. So this research has been done in Ardakan-Yazd province on high school students' attitude to fast food use.
Methods: In this cross-sectional descriptive study, 200 students have been chosen by stratified sampling method and the data was collected by a questionnaire which approved its reliability and validity. All the descriptive data has been analyzed by SPSS 16 software through Chi-square experiment and ANOVA tests.
Results: The results of the experiment determined that 55% of the students were female, and 93% were single. The students' BMI was as follow: 22% thin (BMI< 18.5) 56% normal (18.5≤ BMI< 25) 14.5% overweight (25≤ BMI< 30) 6.5% fat (obese) (BMI ≥30).The female has a positive attitude to fast foods (P= 0.03). The mean attitude score for eating fast food in 17-18 years old group was more than 15-16 years old students (P= 0.001). The mean attitude score also showed that the single students were more eager to eat fast foods than the married students (P= 0.001)
Conclusion: Most of the people who use fast foods are low educated, teenagers, youth and singles. On the other hand, social media like TV and radio and family has a significant effect on correct nutritional habits. So improving family's attitudes and educating students and teachers by social media can help in transferring data to the students and their teachers.
The Regional assessment of the implementation of wheat flour fortification in the Eastern Mediterranean Region
Authors: Al Jawaldeh Ayoub Eid 
Published: March 2019

Background: Wheat flour fortification is a preventive food-based approach aimed at reducing vitamin and mineral deficiencies or insufficiencies and their consequences. Fortification of industrially processed wheat flour, when appropriately implemented, is a simple, inexpensive and effective strategy for supplying vitamins and minerals to large segments of the world’s population.
Objectives:
The main objective of the study was to assess the current state of wheat flour fortification in the Eastern Mediterranean Region, identify common challenges and lessons learned from country experiences, outline the latest guidance on best practices, and make recommendations to advance appropriate wheat flour fortification in the Region.
Methods:
A questionnaire was designed to assess progress on the implementation of flour fortification in the Eastern Mediterranean Region according to key indicators. The questionnaire was circulated to the nutrition focal points within the Ministry of Health (MOH) in all countries of the Region. The data were extracted, analyzed and discussed in a regional Workshop organized by WHO in 2017. Data were verified or gaps were filled through other potential resources, such as MOH websites, WHO, World Bank, the Food Fortification Initiative and CDC.
Results:
The study shows that flour fortification has been widely used in countries of the Eastern Mediterranean Region. Most countries (17 of 22 in the Region) have some coverage of wheat flour fortified with iron and folic acid, and this is mandatory in 11 countries. Eight countries fortify flour with B-vitamins. Fortification with vitamin D, vitamin A and zinc is currently rare (two countries in each case). Quality control and monitoring of wheat flour is still a big challenge in all countries.
Conclusion and recommendations:
Considerable progress has been made in tackling micronutrient deficiencies, and wheat flour fortification has contributed to this. However, given that micronutrient deficiencies persist in the Region further progress is needed. Furthermore, countries need to review their policies and practices to ensure that they are in line with WHO guidance on best practice and that wheat flour fortification is being appropriately implemented.
Can Oxidative Stress Induced by Obstructive Jaundice be Improved by Iloprost? An Experimental Study in Rats
Authors: Bayraktar Onur , Bayraktar Barış , Erenler Ilknur 
Published: March 2019

Background/Aims: Iloprost is a synthetic analogue of epoprostenol which is synthesized by endotelial cells from arachidonic acid. We aimed to evaluate presumed hepatoprotective and antioxidant effects of iloprost in experimentally created obstructive jaundice in rats.
Materials and Methods: Thirty-two adult male Wistar albino rats were randomly divided into four groups: sham group (S) (n=8); after sham operation, iloprost administered (SI) group (n = 8); obstructive jaundice (OJ) group (n=8); iloprost administered and obstructive jaundice group (OJI) (n=8). The rats were sacrified ten days after the induction of obstructive jaundice. Blood levels of isoprostane, protein carbonyl, lipid hydroperoxide and 8-hydroxy-2-deoxyguanosine (8-OHdG) were measured.
Results: Levels of the oxidative stress products including protein carbonyl [mean, (40.46 versus 24.7 nmol/ml, p=0.005)], lipid hydroperoxide [mean, (5.11 versus 1.85 Mmol/ml,p=0.001)] and 8-OHdG[mean, (1.53 versus 1.13 ng/ml, p=0.03)] in the OJI group were significantly lower than the OJ group.
Conclusion: Iloprost supports antioxidant activity in obstructive jaundice without causing further liver damage in rats.
Looking for Employees Efficiency? Change the System through Value Stream Mapping
Authors: K. Jayantha , D. P. Tharangani 
Published: March 2019

Inefficiency’ is considered as a buzz word with regard to the administration system of government organisations (ASGO) in Sri Lanka. Within a context of increasing annual budgetary allocation in each year, the universities are equipped with modern facilities such as information technology and continuously doing researches in different levels, conduct workshops to train employees and continuously recruit educated people. As like as the other government sectors, government universities experience inefficiency in different levels and different volumes. The inefficiency of ASGO in Sri Lanka would negatively impact on the brand identity of each organization and this study aimed to develop an efficient leave management process (LMP) for the government-university system in Sri Lanka. The key objective of the study was to propose a process map with lesser lead time instead of existing LMP of the university. The specific objectives were to recognize the existing LMP, to measure the lead time of the existing LMP, to understand the existing rules and procedures belong to leave management process and to measure the lead time of the proposed leave management process. Sample data were collected from the existing leave management process of the university in the last three years and simple statistical tools such as mean values and percentage values were associated in the analyzing process of the study. The results showed that there was a waste due to unnecessary processes and practices in the existing process and therefore it leads to inefficiency. The proposed Value Stream Map (VSM) shows lesser lead time to improve the efficiency of the LMP and then the efficiency in ASGO.
Severe depression and rhabdomyolysis as “masks” of primary hypothyroidism: clinical cases
Authors: Kulagina T. I. , Koriakova N. V. , Rodionova O. A. , Vezikova N. N. , Kannoeva I. I. 
Published: March 2019

Rationale: Primary hypothyroidism is one of the most common endocrine disorders. Difficulties in its diagnosis are related to the lack of specific and pathognomonic clinical symptoms of the disease. It is not infrequent that before the right diagnosis is made, patients with hypothyroidism go a long way of examinations and consultations of various specialists; we have illustrated this by two clinical cases.Clinical case No. 1 was a 69-year old woman with a late diagnosis of severe primary hypothyroidism. Despite the presence of typical clinical signs of hypothyroidism, such as epidermal and edematous syndromes, encephalopathy, depression, and anemia, some clinical patterns (significant weight loss, ascites, low cholesterol, protein, electrolyte levels, and severe anemia) directed the diagnostic search towards oncology. It was the oncologist who was the first to suggest hypothyroidism that was later confirmed by high thyroid-stimulating hormone (TSH) levels.Clinical case No. 2 was a case of hypothyroidism in a young man with a baseline history of kidney disease. Fatigue, myalgia, neurological abnormalities, cytolysis and hypercholesterolemia were the leading symptoms that progressed steadily and led to disability.Conclusion: These clinical cases demonstrate the variety of clinical symptoms in manifest hypothyroidism and emphasize the significance of high awareness of this disorder among various medical specialties. It is of note that laboratory tests to diagnose primary hypothyroidism are very simple and available (high serum TSH level is enough for the diagnosis) and treatment with levothyroxine sodium is very effective.
ANALISIS FIQH FIQH KOTEMPORER TERHADAP “NYANDAK” MASYARAKAT SASAK
Authors: Musawwar Musawwar 
Published: March 2019

Artikel ini membahas tentang “Sandak” yaitu salah satu bentuk muamalah yang lazim dikenal di kalangan masyarakat Sasak. Sandak merupakan bentuk transaksi yang bernilai ekonomis-komersial dalam upaya pemanfaatan lahan pertanian. Tidak ada padanan istilah yang fixed bagi Sandak dalam disiplin ilmu fiqh. Ada yang menyebutnya sebagai “pinjam uang pinjam tanah”, “jual beli sementara”, dan bahkan ada yang menyebutnya sebagai bentuk lain dari gadai.Sebenarnya tradisi Sandak bisa diklasifikasikan sebagai salah satu modus operandi praktek muamalah pada umunya, seperti jual beli, sewa-menyewa, pinjam meminjam, muzarah dan lain sebagainya. Namun, bila praktek sandak tersebut dibedah secara detail dengan teori al-Rahn (gadai), al-Qardh (pinjam meminjam), dan al-Riba dalam perspektf madzhab fiqh, maka akan ditemukan unsur-unsur yang kontroversial dan dilarang. Padahal muslim Sasak secara mayoritas adalah penganut setia madzhab Syafi’i. Di sinilah menariknya masalah ini untuk dikaji. Dalam penelitian ini, ditemukan bahwa masyarakat Sasak telah secara sadar atau tidak mengadopsi sistem bermadzhab secara eklektif (takhayyur). Mereka lebih memilih berlindung di balik pandangan madzhab Hanafi yang dirasa lebih akomodatif terhadap praktek Sandak. Dalam hal ini, ada dua model transaksi untuk melegalkan praktek sandak. Pertama, masyarakat mengambil opsi transaksi “permohonan izin dalam penggarapan sawah” sebagai bentuk aqad sandak yang diakui oleh mazhab Hanafi. Sementara cara yang lain adalah apa yang disebut dengan “Ba’y al-Wafa’” yaitu satu bentuk transaksi dalam rangka memenuhi hajat, dengan alasan “al-hajat tanzîl manzila al-dlarura ‘âmmah wa khâshshah”.

Kata Kunci: Sandak, al-Rahn, al-Qardl, al-Riba, ba’y al-Wafa’, Hilah
Influence of Cold Atmospheric Plasma on Acinetobacter baumannii
Authors: Et al. Atta 
Published: March 2019

baumannii is an aerobic gram negative coccobacilli, it is considered multidrug resistance pathogen (MDR) and causes several infections that are difficult to treat. This study is aims to employ physical methods in sterilization and inactivation of A. baumannii, as an alternative way to reduce the using of drugs and antibiotics.

Cold Atmospheric Plasma was generated by one electrode at 20KV, 4 power supply and distance between electrode and sample was fixed on 1mm. A. baumannii (ATCC 19704 and HHR1) were exposed to Dielectric Barrier Discharge type of Cold Atmospheric Plasma (DBD-CAP) for several periods of time (15, 30, 45, and 60 sec.) . After sterilization test, several methods were done to analyze the effect of DBD-CAP on bacterial morphology, proteins and DNA. Change in morphology was assessed by cover slid method. Damaged DNA was investigated by PCR technique, and DNA sequencing. The impact of DBD-CAP on the entity of proteins was detected by SDS-PAGE. The observed inactivation of bacterial colony on agar plates has been quantified by measuring the inactivation diameter.
The important conclusion that HHR1 more resistance to DBD-CAP than ATCC 17904 because it is more virulence than standard strain; thus, the growth of both strains is largely affected by plasma and this influence is increased by increasing the time of exposure, also the plasma affects the DNA especially on standard strain as it is explained in sequencing result, so it causes more deletion in DNA sequence. In addition, plasma also has been showed to damage proteins and morphology thus, the bacterial cells transform from cocco-bacillus to bacillus.
Toxic Effects of Purified Microcystins from Soil Blue-Green Alga Oscillatoria pseudogeminata on Tomato Plant Lycopersicon esculentum
Authors: Et al. Al-Sultan 
Published: March 2019

The current study included the isolation, purification and cultivation of blue-green alga Oscillatoria pseudogeminata G.Schmidle from soil using the BG-11liquid culture medium for 60 days of cultivation. The growth constant (k) and generation time (G) were measured which (K=0.144) and (G=2.09 days).
Microcystins were purified and determined qualitatively and quantitatively from this alga by using the technique of enzyme linked immunosorbent assay (Elisa Kits). The alga showed the ability to produce microcystins in concentration reached 1.47 µg/L for each 50 mg DW. Tomato plants (Lycopersicon esculentum) aged two months were irrigated with three concentrations of purified microcystins 0.5 , 3.0 and 6.0 µg/L for 24 days. The results showed that the highest bioaccumulation of these toxins was found in the plant group treated with concentration 6.0 μg/L, with an average of 12.278 µg/L in the entire plant body, with a daily accumulation rate of 0.511 µg/day compared with control group and other treatments (p≤0.05).
The highly accumulation of toxin was found in roots followed in descending order by stems and leaves respectively and were directly proportional to the increased concentration of purified microcystins. The study indicated that there were significant changes (p≤0.05) in the plant height, length of roots and surface area of the leaves and the leaves appeared pale green in color, which increased with increasing the concentration of purified toxin. The obtained results also showed a significant decrease in the concentration of carbohydrates and chlorophylls by increasing concentrations of purified toxins.
DNA Methylation Patterns of Interferon Gamma Gene Promoter and Serum Level in Pulmonary Tuberculosis: Their Role in Prognosis
Authors: Et al. Zayr 
Published: March 2019

Tuberculosis (TB) still remains an important medical problem due to high levels of morbidity and mortality worldwide. A series of innate immune mechanisms that create a cytokine network control the pathogenesis of tuberculosis and this response has the capacity to modify the host genomic DNA structure through epigenetic mechanisms such as DNA methylation which could constantly alter the local gene expression pattern that can modulate the metabolism of the tissues and the immune-response. Interferon-gamma (IFN-γ) is an important pro-inflammatory cytokine regulator of the innate immune response to TB. This study aims to determine DNA methylation patterns of INF-γ gene promoter and measure serum IFN- γ level in newly diagnosed TB patients, relapse TB patients, and healthy control, in order to study the possibility of using these as a biomarker for the prognosis of TB stages in patients. The current case-control study included 66 patients with TB and 33 healthy control subjects. DNA was extracted from peripheral blood(PB) of included subjects and modified using sodium bisulfate specific kit. DNA methylation patterns of IFN-γ gene promoter was determine by using methylation specific polymerase chain reaction(MS-PCR).Serum IFN-γ level was determined using enzyme linked immune-sorbent assay(ELISA). Results showed that percentages of DNA methylation patterns in normal controls, newly diagnostic TB patients and relapse TB patients were (63.3%, 18.2% and 21.2% respectively). Also, higher significant differences (P≤0.0001) of un-methylated IFN-γ gene promoter patterns in newly diagnostic TB patients than relapse TB patients comparison with healthy controls. The percentage of un-methylated DNA patterns in healthy controls, newly diagnostic TB patients and relapse TB patients were (9.9%, 39.4% and 51.5%, respectively). The mean of serum IFN-γ levels (pg/ml) for normal controls, newly diagnostic TB patients and relapse TB patients were (59.3± 13.8,75.8±24.3 and 69.6±18.7,respectively).In conclusion, there is a relative association between methylation of IFN-γ gene promoter and predisposing to TB progression.