bluuebunny/crossref_metadata_2025_split huggingface dataset:
Contabilidad de costos
Authors: Bonín Campos Edith Vanessa 
Published: October 2024

La contabilidad de costos es una disciplina clave para todo tipo de empresa, con una aplicación especialmente relevante en las empresas industriales.
A través de esta rama contable, es posible conocer con precisión el precio de costo de un producto o servicio, así como también establecer el precio de venta adecuado, considerando un margen de utilidad que sea razonable y competitivo. Este proceso es esencial para la toma de decisiones estratégicas y para la sostenibilidad financiera de las organizaciones en un entorno económico cada vez más dinámico.
Al respecto, la presente publicación se enfoca en los aspectos fundamentales de la contabilidad de costos, proporcionando a los estudiantes las herramientas conceptuales y prácticas necesarias para su correcta aplicación. Las temáticas abordadas a lo largo de los capítulos son las siguientes:
− Capítulo 1: Fundamentos del Costo. Se introduce el concepto de costo y su relevancia dentro de la estructura financiera de una empresa. Este capítulo abarca clasificación de costos, diferenciación entre costos fijos y variables, así como el análisis del costo unitario y su impacto en la toma de decisiones empresariales.
− Capítulo 2: Plan de Cuentas de una Empresa Industrial. En este apartado se examina el diseño y funcionamiento de un plan de cuentas específico para una empresa industrial, detallando categorías contables involucradas en la gestión de costos y su relación con los estados financieros.
− Capítulo 3: Control y Registro de Inventarios. Se profundiza en las técnicas de control de inventarios, uno de los aspectos más críticos en la contabilidad de costos. Esta sección cubre la importancia del adecuado registro y valuación de inventarios, analizando métodos como el PEPS (primero en entrar, primero en salir) y el UEPS (último en entrar, primero en salir), entre otros.
− Capítulo 4: Los Sistemas de Costeo. Se presentan los diferentes sistemas de costeo utilizados en las empresas, como el costeo por órdenes de producción y el costeo por procesos, destacando las ventajas y desventajas de cada uno en función de las características de la empresa.
En correspondencia, el propósito implica que el estudiante adquiera una comprensión integral sobre la contabilidad de costos, mediante un enfoque didáctico que combina teoría y ejemplos prácticos, facilitando así su aprendizaje y posterior aplicación en situaciones reales.
Al finalizar el estudio de esta asignatura, el estudiante será capaz de analizar, interpretar y aplicar de manera efectiva las herramientas contables en el contexto de la contabilidad de costos. Además, podrá identificar y gestionar los distintos elementos que componen este tipo de contabilidad, contribuyendo al control financiero y a la optimización de los recursos dentro de una empresa.
MsC. Edith Vanessa Bonín Campos Instituto Tecnológico Universitario de Formación (UF)
A Pilot Study of Deep Learning-Based Monocular Depth Estimation from Fundus Photographs
Authors: Gelman Rony , Abràmoff Michael D. 
Published: October 2024

The purpose of this study was to evaluate the feasibility of a generalizable deep-learning (DL) based system with no a priori knowledge of fundus photographs to generate monocular depth map information about optic disc structures from this imaging modality. Images of 30 stereo pairs of fundus photographs centered on the optic disc of 30 subjects were analyzed with this DL system to generate monocular depth maps using zero-shot cross-dataset transfer. These maps were registered onto reference standard depth maps derived from Optical Coherence Tomography. Accuracy of the DL system was assessed by the root of mean squared error (RMSE) between the estimate and reference standard. 47% of the total images from the dataset were successfully processed, with mean RMSE of 0.081. Our findings demonstrate that single image, monocular depth estimation with a generalizable DL system using zero-shot cross-dataset transfer applied to retinal color fundus photographs is feasible and has potential.

Received: 24 July 2024 | Revised: 30 September 2024 | Accepted: 10 October 2024

Conflicts of Interest
The authors declare that they have no conflicts of interest to this work.

Data Availability Statement
The data that support the findings of this study are openly available in Iowa Carver College of Medicine at https://medicine.uiowa.edu/eye/inspire-datasets, reference number [15]; in Github at https://github.com/isl-org/MiDaS, reference number [18]; in PyTorch at https://pytorch.org/tutorials/beginner/transfer_learning_tutorial.html, reference number [19]; in ImageJ Docs at https://imagej.net/software/imagej2/, reference number [23].

Author Contribution Statement
Rony Gelman: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing - original draft, Writing - review & editing, Visualization, Supervision, Project administration. Michael D. Abràmoff: Writing - original draft, Writing - review & editing, Visualization, Supervision, Project administration.
К ПРОБЛЕМЕ ПЕРЕРАБОТКИ ОТВАЛЬНЫХ ШЛАКОВ МЕДЕПЛАВИЛЬНЫХ ЗАВОДОВ КАЗАХСТАНА
Authors: Баимбетов Б.С. , Тажиев Е.Б. , Молдабаева Г.Ж. , Даулетбакова А.А. 
Published: October 2024

Дана характеристика отвальным медным шлакам, рассчитан их рациональный состав. Для эффективной переработки подобных шлаков предложено применение процесса выщелачивания растворами серной кислоты, не требующего затрат тепловой энергии извне, вследствие экзотермичности протекающих реакций. Выполнен расчет термодинамических характеристик реакций, возможных при выщелачивании отвальных медных шлаков растворами серной кислоты. Проведен анализ фазового равновесия процесса выщелачивания шлака при различных расходах серной кислоты, оценено влияние температуры на изменение состава фаз, построены диаграммы фазового равновесия. Выполнены исследования по сернокислотному выщелачиванию отвальных медных шлаков при комнатной температуре и при 80 °С. Выявлены проблемы сгущения и фильтрования пульпы после выщелачивания, связанные с образованием кремниевой кислоты
Үйінді мыс шлактарына сипаттама беріліп, олардың рационалды құрамы есептелді. Мұндай шлактарды тиімді өңдеу үшін жүретін реакциялардың экзотермиялық болуына байланысты жылу энергиясының сырттан шығынын қажет етпейтін күкірт қышқылының ерітінділерімен шаймалау процесін қолдану ұсынылады. Үйінді мыс шлактарын күкірт қышқылының ерітінділерімен шаймалау кезінде мүмкін болатын реакциялардың термодинамикалық көрсеткіштері есептелді. Күкірт қышқылының әр түрлі шығындарында шлакты шаймалау процесінің фазалық тепе-теңдігіне талдау жүргізіліп, температураның фазалар құрамының өзгеруіне әсері бағаланды, фазалық тепе-теңдік диаграммалары тұрғызылды. Үйінді мыс шлактарын бөлме және 80 °С температураларда күкірт қышқылымен шаймалау бойынша зерттеулер жүргізілді. Кремний қышқылының түзілуіне байланысты шаймалаудан кейін пульпаның қоюланып сүзуге кедергі жасайтыны анықталды
The characteristic of dump copper slag is given, their rational composition is calculated. For the effective processing of such slags, it is proposed to use the leaching process with sulfuric acid solutions, which does not require the expenditure of heat energy from outside, due to the exothermicity of the ongoing reactions. Calculation of thermodynamic characteristics of reactions possible at leaching of waste copper slags with solutions of sulphuric acid is carried out. The phase equilibrium of the slag leaching process was analysed at different sulphuric acid flow rates and the influence of temperature on the change of phase composition was evaluated, phase equilibrium diagrams were constructed. Studies on sulfuric acid leaching of waste copper slag at room temperature and at 80 °C. Problems of pulp thickening and filtration after leaching associated with the formation of silicic acid have been identified
РАЦИОНАЛЬНЫЕ ПАРАМЕТРЫ БВР, ОБЕСПЕЧИВАЮЩИЕ НАИМЕНЬШИЕ ЗАТРАТЫ НА ДОБЫЧУ И ПЕРЕРАБОТКУ РУДЫ
Authors: Орынбай А.А. , Алибаев А.Е. , Ибырханов Т.С. 
Published: October 2024

Отгрузка разрушенной горной массы требуемого качества и количества на обогатительную фабрику является одной из основных задач подготовительных работ при добыче полезных ископаемых. Основным способом регулирования этого процесса является оптимизация параметров и технологий ведения буровзрывных работ. На Актогайском месторождении возникла проблема с увеличением крепости добываемой руды по мере углубления карьера, что сильно влияет на производительность обогатительной фабрики. В статье приведен опыт проведения мероприятий по оптимизации БВР для улучшения работы обогатительной фабрики, а точнее стабилизации процесса первичного дробления руды. В статье приведены методы расчета рациональных параметров и результатов БВР. Проведен расчет рациональных параметров БВР, а также расчет гранулометрического состава взорванных пород при рациональных параметрах и при предложенных для экспериментальных взрывов
Қажетті сападағы және көлемдегі бұзылған тау жынысын байыту фабрикасына жөнелту пайдалы қазбаларды өндіруге дайындық жұмыстарындағы негізгі міндеттердің бірі болып табылады. Бұл процесті реттеудің негізгі әдісі бұрғылау-жару жұмыстарының параметрлері мен технологияларын оңтайландыру болып табылады. Ақтоғай кен орнында карьердің тереңдеуімен өндірілетін кеннің беріктігінің артуы проблемасы туындады, бұл байыту фабрикасының өнімділігіне айтарлықтай әсер етеді. Мақалада байыту фабрикасының жұмысын жақсарту, дәлірек айтқанда, кенді бастапқы ұсақтау процесін тұрақтандыру мақсатында бұрғылау-жару жұмыстарын оңтайландыру шараларын өткізу тәжірибесі баяндалған. Мақалада бұрғылау-жару жұмыстарының ұтымды параметрлерін есептеу әдістері және нәтижелері келтірілген. Бұдан басқа, ұтымды параметрлерге және эксперименттік жарылыстар үшін ұсынылған параметрлерге сәйкес жарылған жыныстардың гранулометриялық құрамын есептеу жүргізілді
One of the main tasks of preparatory work in mineral extraction is the delivery of the required quality and quantity of broken rock mass to the processing plant. The primary method of regulating this process is optimizing the parameters and technologies of drilling and blasting operations. At the Aktogay deposit, a problem has arisen with the increasing hardness of the mined ore as the pit deepens, significantly affecting the performance of the processing plant. The article presents the experience of implementing measures to optimize drilling and blasting operations to improve the performance of the processing plant, specifically to stabilize the primary ore crushing process. The article provides methods for calculating rational parameters and results of drilling and blasting operations. Calculations were made for the rational parameters of drilling and blasting operations, as well as for the granulometric composition of blasted rock under rational parameters and those proposed for experimental blasts
EDUCAÇÃO POPULAR EM SAÚDE ENQUANTO POLÍTICA SOCIAL EMPREGADA NO COMBATE A DESINFORMAÇÃO RELACIONADA A IMUNIZAÇÃO DA COVID-19
Authors: Aguilar Antonio Marcos Moreira , Teixeira Ranielle Meire Ramos , Lima Monia Maia de 
Published: October 2024

Objetivo: demonstrar a importância da educação popular no combate as fake news relacionadas a imunização pela Covid-19. Metodologia: estudo de revisão rápida, com delineamento qualitativo exploratório, realizado entre junho a julho de 2023. As bases de análise foram a Cochraner Library, Pubmed, McMaster University, PIE e Epistemonikos. As evidências foram exportadas e analisadas pelo gerenciador Rayyan QCRI. Os artigos foram analisados de acordo com título, autores, objetivos, tipo de estudo, métodos, desfechos encontrados, intervenções, conclusões e limitações do estudo. A qualidade metodológica dos artigos incluídos foi avaliada pelo software online robvis. Resultados: foram compilados 252 artigos, sendo 110 excluídos na etapa da pré seleção, Na sequência, 142 trabalhos foram analisados em duplicidade por título e resumo, tendo 127 exclusões por imcompatibilidade com a pergunta de pesquisa. Na etapa posterior, 17 artigos foram lidos em sua integralidade, sendo incluídos na análise final dois estudos. Conclusão: os artigos selecionados se apresentaram como de baixa qualidade. Embora o tema proposto seja recente, foi possível elencar publicações na literatura que embasam e reforçam a relevância da educação popular em saúde no âmbito social e comunitário.
Jan Kooiman (1931-2016): zijn leven en werk
Authors: Reussing Rik 
Published: October 2024

Jan Kooiman (1931-2016): his life and work
The death of Andries Hoogerwerf (1931-2024) prompted us to inquire about the fortunes of one of the other pioneers in the Netherlands of (local) administrative sciences with a background in political science, also born in 1931, Jan Kooiman. There was nothing to be found about this on the Internet. Contact with people who knew him well revealed that he died on January 9, 2016. Jan Kooiman was editor-in-chief of our journal Bestuurswetenschappen (Administrative Sciences) between 1975 and 1992 (until 1990 together with the lawyer Jimmy Polak). Sufficient reason for us to pay attention to his life and work in this editorial. His influence is complementary to that of his contemporary Andries Hoogerwerf. While Hoogerwerf had a lot of influence nationally, Kooiman was particularly influential internationally as one of the founders of governance theory. Between 1975 and 1996 he was professor of Public Administration at the Interuniversity Institute of Business Administration in Delft and professor of Public Management at the Faculty of Business Administration at Erasmus University Rotterdam. His work clearly shows the development from governmental steering to interactive governance.
Coalitievorming op provinciaal niveau in een gefragmenteerd politiek landschap
Authors: Gradus Raymond , Klarenbeek Stijn , Faber Bram 
Published: October 2024

Coalition building at provincial level in a fragmented political landscape
An election victory is no guarantee of a place in the executive board of a Dutch province, as populist parties such as SP, PVV and FVD show: after their respective election victories in 2007, 2011, and 2019, they hardly secured any board seats. In the years that these parties have been successful, there are few provincial boards that are a reflection of the provincial councils – boards where the seats of the provincial executive are divided proportionally on the basis of the seats of the council. Coalition formation at provincial level is studied by determining whether there is a board that is a reflection of the provincial council or a minimally winning coalition. The authors do this for all election years between 2007 and 2023. The data show that the rise of populist parties often leads to a decrease in boards that are a reflection of the provincial councils. The minimum winning coalition is a better explanation. The rise of BBB in 2023 shows that a party that opposes the board is still included in many executive boards. This seems to be the case because without BBB many parties are needed to form a majority council.
De instrumentalisering van het medebewind
Authors: Boogaard Geerten 
Published: October 2024

The instrumentalisation of co-governance
The ‘step forward’, as stated by the Association of Dutch Municipalities (VNG) in its strategy for 2030, is the ultimate example of classic, organic relationships within public administration. The idea of the VNG is to reverse co-governance (‘medebewind’), because ‘municipalities identify social challenges and propose solutions themselves’. This relies on everyone’s independent development power. However, due to the instrumentalisation of co-governance by the government, the scope for creativity of the municipalities is becoming increasingly smaller. Redistribution of tasks and additional conditions are therefore necessary to prevent the VNG’s step forward from having, in retrospect, only accelerated the instrumentalisation of co-governance. In this essay the author (the current holder of the Thorbecke Chair in Leiden) analyses the implications of the instrumentalisation of co-governance. Without the correct constitutional conditions for organic relationships, a joint policy step forward may actually accelerate the instrumentalisation of co-governance. The VNG’s plans will soon only have to be included by the legislator in a national program and a target regulation. That is why, in addition to the content, the conditions must also be on the table, to prevent the VNG and the central government from playing chess on a completely different board.
Is meten nog wel weten? Commentaar op het meten van ‘Brede welvaart met inbegrip van de SDG’s’
Authors: Nelissen Nico 
Published: October 2024

Does measuring still mean knowing? Commentary on measuring ‘Broad Welfare including the SDGs’
The concept of ‘Broad Welfare’, later known as ‘Broad Welfare including the SDGs’, has been given a more or less permanent place on the Dutch government’s policy agenda. It is seen as a good indicator of the state of the country when it comes to welfare in the broadest sense of the word: the well-being of citizens. Through fairly complex calculations, dozens of aspects of our existence are brought into figures, diagrams and cartograms, taking into account more than just economic values. The question, however, is whether all this measuring makes us much wiser, after all, is measuring still knowing? What people want to know is well-being, which cannot be measured in any other way. In this essay the author argues for a simpler way of measuring well-being, which can also easily be carried out by municipalities themselves. This method also forms a good basis for a municipal welfare policy. This can be done by asking citizens to assess their ‘life satisfaction’ and using this data for policy.
Conferencing: de vraag naar de maatschappelijke betrokkenheid in het herstelrecht
Authors: Vanfraechem Inge , Walgrave Lode , Aertsen Ivo 
Published: October 2024

Conferencing for juvenile offenders
At the end of 2000, a pilot project began in Flanders (Belgium) to offer family group conferencing for juvenile offenders. Since June 2006, this restorative practice – together with victim-offender mediation – has been inserted in the new Youth Justice Act, making conferencing available in all judicial districts in Flanders. Five years later, however, the mediation-services had to conclude that the number of referrals for conferencing remains rather limited. This observation inspired the mediation services to take actions to bring conferencing more to the attention. This article reports on the findings of a study that was part of this process. Based on (1) an analysis of all conferencing-files that were referred between 1 January 2007 and 31 December 31, (2) focus groups with youth court social workers and criminologists working at the level of the public prosecutor and (3) surveys conducted with youth judges, the study aimed to identify and discuss barriers and obstacles within the current referral practice of conferencing in Flanders.
De vrijwilliger-ondersteuner en het herstelgericht groepsoverleg
Authors: Claes Erik , Van Daele Emilie 
Published: October 2024

The supporting volunteer and conferencing
This article sketches an experiment initiated by a local mediation service in Flanders (BAL) with regard to the role of a supporting volunteer in the context of family group conferencing. Engaged as researchers in this experiment, the authors reconstruct the conceptual challenges of this project and the solution proposed by the team of mediators. One of these challenges revolves around finding an appropriative account of restorative justice that fits with the aims of the Belgian conferencing practice and clarifies the role of the supporting volunteer. Another comes down to distinguishing this role with the essential tasks of the moderator, and formulating deontological devices. In the last part of this contribution a few learning points are formulated with regard to the process and results of the experiment. One of these points is the need to rethink how successfully offering the possibility of engaging a supporting volunteer to the stake holding parties.
Effect of Polyethylene Glycol Concentration on the Structural and Mechanical Properties of Polysulfone-Based Membranes
Authors: Aprillianti Ranti Nur , Rahayu Maulida , Hardian Arie , Murniati Anceu 
Published: October 2024

Water pollution in Indonesia is a growing concern, necessitating the development of advanced treatment technologies. Membrane-based filtration, a promising approach due to its low energy consumption and ability to preserve material properties, has been explored. Polysulfone (PSf), a commonly used membrane material, is known for its thermal stability, chemical resistance, and mechanical strength. However, its hydrophobic nature limits its filtration performance. To enhance hydrophilicity and porosity, polyethylene glycol (PEG) is introduced as a hydrophilic additive. This study investigated the synthesis of PSf/PEG composite membranes with varying PEG concentrations (0%, 9%, and 14%) using the phase inversion method. Characterization of the membranes revealed that increasing PEG content led to thinner membranes with higher porosity, density, and swelling capacity. While Membrane-A (100% PSf) exhibited the highest tensile strength, Membrane-B (9% PEG) demonstrated the greatest elongation. SEM analysis confirmed that higher PEG concentrations resulted in larger and more numerous pores, forming asymmetric structures suitable for filtration. FTIR analysis verified the successful integration of PEG into the PSf matrix. The findings highlight the potential of PEG-modified PSf membranes for industrial wastewater treatment. The M-C membrane, containing 14% PEG, exhibited the highest swelling degree, indicating improved hydrophilicity and permeability. However, increased PEG content also led to decreased tensile strength. The optimized M-C membrane, with a density of 0.9906 g/cm³, a mass of 1.9249 g, and a thickness of 102 µm, meets the requirements for effective water treatment applications. This research contributes to the development of sustainable membrane technologies for environmental management in Indonesia. By addressing the limitations of PSf membranes, PSf/PEG composite membranes offer a promising solution to water pollution challenges in the region.
Perbandingan Tingkat Pencemaran Escherichia Coli di Instalasi Gizi pada Dua Rumah Sakit di Kota Kupang
Authors: Luh Komang Ayu Shinta Dewi Ni , Indriarini Desi , Listyawati Nurina Rr. , Levina Sari Setianingrum Elisabeth 
Published: October 2024

Rumah sakit merupakan sebuah instansi perawatan kesehatan ahli yang menyediakan pelayanan promotif, preventif, kuratif, dan rehabilitatif. Pelayanan gizi merupakan salah satu pelayanan yang diberikan dan disesuaikan dengan keadaan pasien. Kontaminasi dapat terjadi pada makanan dan dapat menyebabkan penyakit. Bakteri yang paling sering ditemukan mengkontaminasi makanan dan air adalah Escherichia coli. Berdasarkan data Kementerian Kesehatan tahun 2021, terdapat 76 Kejadian Luar Biasa akibat makanan yang tercemar di Indonesia dengan 178.300 orang mengalami sakit dan 1.000 orang meninggal dunia. Data World Health Organization tahun 2013 pada 1.240 rumah sakit di dunia menunjukan 12,6% rumah sakit masih belum memenuhi standar hygiene makanan. Mengetahui perbandingan tingkat pencemaran Escherichia coli di instalasi gizi pada dua rumah sakit di Kota Kupang. Penelitian ini merupakan penelitian cross sectional dengan mengambil 18 sampel dari usap tangan pekerja, alat makan, dan makanan pada Rumah Sakit A dan Rumah Sakit B dengan teknik purposive sampling. Penelitian dilakukan dengan melakukan usap (swab) dan adanya lembar observasi 6 prinsip hygiene dan sanitasi makanan minuman (HSMM) berdasarkan peraturan menteri kesehatan republik Indonesia No.1096/Menkes/PER/VI/2011. Hasil laboratorium tingkat pencemaran Escherichia coli adalah 0 CFU/gr. Hasil analisis yang diperoleh yaitu p=0000. Tidak terdapat perbedaan yang bermakna antara pencemaran Escherichia coli di instalasi gizi pada usap tangan, alat makan, dan makanan di kedua rumah sakit.