bluuebunny/crossref_metadata_2025_split huggingface dataset:
Inflated Accounts: A History of Financial Reporting in an Age of Rapidly Changing Prices
Authors: Anderson Deborah A. , Flesher Dale L. 
Published: September 2024

ABSTRACT
Inflation is a longstanding and difficult challenge for accounting theorists, practitioners, and standard setters. Historically, inflation accounting has been divisive, not only complex in terms of theory, but also time-sensitive and difficult to execute. High levels of inflation are predominantly epochal and temporary, but unlike past episodes of inflation, the 2021 resurgence of inflation in the United States has not resulted in a reprisal of interest in inflation accounting. In light of the current silence among constituents and accounting standard setters, this article revisits past efforts to address inflation within financial reporting to understand and contextualize the process, pitfalls, and outcomes of introducing an inflation standard. Particular attention is paid to the experimental SFAS 33. Despite earnest efforts and experimentation, agreement on a solution to resolve the challenge of accounting for inflation and changing prices remains evasive.
Data Availability: Data are available from primarily public sources, university databases, and by request from the FASB library.
Implementasi Model Edutainment Untuk Meningkatkan Hasil Belajar Matematika Berbantuan Media Monopoli Kelas V Di SD Negeri 101821 Pancur Batu
Authors: Sitohang Anjelina Permata Sari , Sinaga Reflina , Tanjung Darinda Sofia , Simarmata Ester Julinda , Panjaitan Juliana 
Published: September 2024

Penelitian ini bertujuan untuk meningkatkan kemampuan Matematika siswa kelas V SD Negeri 101821 Pancur Batu dengan implementasi model edutainment yang berbantuan media monopoli. Penelitian ini adalah Penelitian Tindakan Kelas. Penelitian ini dilaksanakan sebanyak 2 siklus. Subjek pada penelitian ini berjumlah 20 siswa. Analisis data pada penelitian ini dikumpulkan melalui kegiatan unjuk kerja, lembar observasi, tes, dan dokumentasi. Pada kegiatan pra Siklus rata-rata kemampuan siswa sebesar 46,05 %. Setelah dilakukan tindakan pada siklus I, rata-rata kemampun menjadi 57,95%. Pada siklus II, rata-rata kemampuan siswa meningkat lagi mencapai 75,9% dari pra siklus sampai dengan siklus II terhadap kemampuan Matematika pada materi pecahan siswa kelas V SD Negeri 101821 Pancur Batu dan dengan demikian maka penelitian ini dikatakan berhasil. Keywords: Hasil Belajar, Edutainment,Monopoli Pecahan
SUB-ACUTE TOXICITY TEST OF ULTRAVIOLET C (UVC)-IRADIATED FOOD ON WHITE RATS (Rattus novergicus) WISTAR STRAIN
Authors: Achmadi Achmadi , Septiani Septiani , Safari Wulan fitriani 
Published: September 2024

Food Loss and Waste (FLW) is a global problem that has a negative impact on various sectors of life. Microbial spoilage of food products is a major contributor to food waste. Ultraviolet C (UVC) radiation is an effective method for inactivating spoilage microorganisms. Until now, there is no research about effect of UVC on the toxicity of food products and the effects of consuming food products that have been irradiated with UVC, so this research was conducted to determine the toxicity of consuming food that has been irradiated with UVC. Toxicity testing used Rattus norveginus of the Wistar strain weighing 200-300 into 2 groups (n=3), control group (feedd not irradiated) and treatment group (feed irradiated for 1 hour). Feeding is carried out for 45 days. Blood samples were taken from the rats heart and hemoglobin levels, leukocyte counts, SGOT and SGPT levels were measured. The results showed in the control group the hemoglobin level 6.96 g/dL, the leukocyte count 6.9 x 103/uL, the SOGT level 85.5 U/ and the SGPT level 44 U/L, in the treatment group the hemoglobin level 7.94 g/ dL, leukocyte count 15.63 x 103/uL, SOGT level 81.3 U/ and SGPT level 49.6 U/L.
Anthropogenic Pollution-Induced Stress: Catecholamine Deposition in Erythrocytes of Scorpaena porcus Linnaeus 1758
Authors: Fazio Francesco , Basova Marina , Kesbiç Osman Sabri 
Published: September 2024

Abstract
The sympathoadrenal system plays an essential role in forming the body’s response to the action of stimuli of various natures and intensities. The content of deposited catecholamines in peripheral blood erythrocytes is one of the most accessible parameters for an adequate description of the functional activity of the sympathoadrenal system in humans and rats. The aim of the work is to assess the accumulation of catecholamines in erythrocytes of sea ruffs Scorpaena porcus L. at various pollution levels in the bays of Sevastopol. The phenomenon of accumulation of catecholamines in erythrocytes of the peripheral blood of fish is revealed. The concentration of erythrocytes with deposited catecholamines was higher in fish from polluted bays. In 2006, fish from Alexander Bay exhibited a significantly higher erythrocyte content of deposited catecholamines (36.04%) compared to those from the background area (28.19%) and Quarantine Bay (30.74%) (P < 0.01). Similar levels were observed between Quarantine Bay and the coast of Balaklava. In 2007, fish from Alexander Bay maintained a high erythrocyte catecholamine content (35.2%), while those from Quarantine Bay exhibited a lower level (23.8%) (P ≤ 0.01). In 2008, the erythrocyte catecholamine content in Quarantine Bay was six times higher than that observed in fish from Martynov Bay. These findings underscore the variability in catecholamine concentrations among fish populations inhabiting different coastal regions, suggesting potential environmental influences on stress responses..
Diet Composition of Painted Comber Searranus scriba (Linnaeus 1758) in the Eastern-Central Adriatic Sea
Authors: Šantić Mate , Apostolska Biljana 
Published: September 2024

Abstract
The diet composition of painted comber Serranus scriba was studied in the eastern central Adriatic Sea. The stomach contents of 275 individuals with a total length (TL) between 10.8 and 24.1 cm, collected by a small beach seine from January to December 2017, were analyzed. The food items in stomachs belonged to seven prey groups: Gastropoda, Bivalvia, Polychaeta, Decapoda, Isopoda, Stomatopoda and Teleostei. Overall, decapods were the most important prey group (%IRI = 54.0), followed by teleosts (%IRI = 40.4%). All other prey groups had much lower %IRI values and thus were of less importance. Painted comber had a diverse diet, feeding on a higher number of prey items (H’ = 3.11), and can be considered an opportunistic feeder whose diet in the Adriatic Sea consists of different groups of benthic organisms, with a wide range of prey sizes and morphology. For fish of small and medium size (up to 20 cm TL), decapods were the most important prey, whereas large-sized individuals (> 20 cm TL) mainly consumed teleosts. Decapods were the most important prey in spring, summer and autumn, whereas teleosts dominated in winter.
The Role of Zoosemiotic Inquiry in Shared Environments: Interlinking Nature and Culture
Authors: Mäekivi Nelly 
Published: September 2024

Abstract
Environmental humanities study how human worldviews and culture affect the rest of the nature and our interactions with it. Zoosemiotics provides a unique perspective on human-alloanimal communication and analyzes communication dynamics to address the complexities and competing goals in shared environments, recognizing that human interpretations of alloanimal behavior are often anthropocentric. Understanding alloanimal agency and subjective experiences helps create more respectful and harmonious shared environments. By offering case-studies from zoological gardens and species conservation we hope to guide conservation endeavors, environmental conflict resolution, and more sustainable relationships in the Anthropocene. In examining these shared environments, we also indicate how cultural perceptions and practices influence interspecies interactions, thus emphasizing the interconnectedness of culture and ecology.
AI Composers and Cyborg Performers: More-than-human Creativity in Music
Authors: Trump Sebastian 
Published: September 2024

Abstract
This article examines the integration of artificial intelligence in music, exploring its potential to redefine traditional creative boundaries and establish a more-than-human co-creativity. It discusses theoretical frameworks by Margret Boden, Donna Haraway, and Bruno Latour, presenting AI not just as a tool, but as an active creative participant. The paper addresses ethical concerns about AI's role in music, including authorship and copyright, advocating for a reevaluation of musicological frameworks to accommodate the evolving collaborative landscape of human and machine creativity.
Determinants of local government debt in the Federation of Bosnia and Herzegovina
Authors: Moćević Amina , Lazović-Pita Lejla 
Published: September 2024

Abstract
The theory of fiscal federalism suggests that debt of subcentral levels of government is closely related to the internal organization of the country, defined through intergovernmental fiscal relations. Due to a great importance of subcentral levels of government in the theory and practice of fiscal federalism, the aim of the research is to empirically investigate the determinants of local government units’ (LGUs) debt in the Federation of Bosnia and Herzegovina (FBiH). Based on panel data from 2011 to 2019 and by using a generalized method of moments (GMM), we estimate the model using sets of fiscal, institutional, economic, and demographic variables. The results indicate that the debt of LGUs in FBiH is significantly determined by intergovernmental fiscal relations defined through a group of fiscal and institutional variables and demographic factors. Significant determinants of LGU’s debt in FBiH in the both short and a long term include financing of special expenditure needs of some LGUs together with LGUs within a canton with special expenditure needs. Furthermore, transfers from other government levels are also significant in the short and a long term. Based upon our results, we conclude with several policy implications important for the upcoming intergovernmental decision-making processes in FBiH.
Comparison between internal and electronic clearing systems for checks: A case study pertaining to the Iraqi banking industry
Authors: Huby Maysaa saad Jawad , Ibrahim Lamyaa Ali , Abbas Ali Abdulhassan 
Published: September 2024

Abstract
Payment clearing is important to ensure that the payment is transferred or the cash from one bank account moves to the other bank. The banking system in Iraq follows two sorts of clearance systems which are the IBCS (Inter Bank Clearing System) and C-ACH (Check Automated Clearing House System). Though the Central Bank of Iraq (CBI) has already modernized the payment clearing systems, the country’s banks still use the interbank clearing systems. In this background, the current study is a first-of-its-kind attempt to compare and contrast the IBCS and C-ACH systems so as to understand the benefits and disadvantages associated with these two clearance systems and identify the optimal one. For this study, the researcher used secondary data available from the CBI for the study period between 2018 and 2022. The collected data was analyzed for descriptive statistics and correlation to validate the hypotheses. The Mann Whitney U test and independent sample T-test were conducted in the study. From the study outcomes, it is clear that there exists a significant difference between the systems’ performance in terms of number of transfers in dollars and Iraqi dinars as well as the distribution of bank transfers through checks in dollars and Iraqi dinars. Between the systems (IBCS and C-ACH) under study, the C-ACH system gained prominence with the highest number of transfers and the distribution of bank transfers through checks. The study results confirm the increasing penetration of the electronic clearing system while the policy makers in the government and decision makers at the CBI must devise strategies to bring all the participant banks in the country under a unified clearing system so that the end consumer gains benefits in terms of cost, time, data security, ease and so on.
Maritime Safety in Waste Management: Analyzing Risk of Occupational Accidents during Waste Incineration on Vessels
Authors: Kuncowati  , Daryanto  , Prasita Viv Djanat , Muammar  
Published: September 2024

Abstract
The advent of marine transportation poses several challenges, particularly concerning the disposal of waste generated by ships. Incineration of waste has proven to be an effective solution, significantly reducing on-board waste and facilitating its disposal at designated facilities upon arrival at the destination port. While waste can also be incinerated at sea in accordance with relevant regulations, this practice carries significant risks that can lead to workplace accidents. Therefore, this study aimed to identify potential risk factors for workplace accidents during waste incineration activities on ships using Failure Mode and Effects Analysis (FMEA). The risk levels of occupational accident were also assessed and analyzed to minimize workplace accidents. The FMEA analysis showed that the highest risk of workplace accidents was associated with hand injuries, with a Risk Priority Number (RPN) of 211.58 or 21.1% in the activity of burning waste in the ship´s incinerator.
Magnetic Hysteresis Analysis for Non-Destructive Evaluation of Aircraft Structural Steels
Authors: Solomakha Roman , Uchanin Valentyn 
Published: September 2024

ABSTRACT
This paper introduces non-destructive testing (NDT) techniques centered on measuring magnetic properties, offering insight into evaluating structural steels throughout aircraft production and service life. It highlights the method’s utility in quality control of steel components, particularly in detecting variations in microstructure affecting mechanical properties. The NDT method correlates material structural state with magnetic properties, utilizing parameters such as coercive force, remanence, and hysteresis loop area. Developed instruments, like the MA-05 Magnetic Analyzer and KRM-Ts coercive force meter, enable precise measurements in both closed and open magnetic circuits. Applications range from assessing heat treatment quality to monitoring materials degradation in challenging conditions. A set of 12 gas containers that have been in service in aircraft for more than 40 years are tested as a case study, demonstrating the method's efficacy in evaluating damage accumulation. Future prospects include other potential applications in testing aircraft landing gear components.
The Dynamic Stability and Performance Implications of Piston-to-Turboprop Engine Modernization of a Light Aircraft for General Aviation
Authors: Marcinkiewicz Ewa 
Published: September 2024

ABSTRACT
This paper explores the influence of engine modernization on the dynamic stability and performance of a general aviation aircraft. Utilizing an integral mathematical model, the study conducts a comparative analysis of the I-23 Manager piston-engine aircraft and its modified I-31T turboprop version, examining changes in aircraft dynamics depending on the power plant type. The modernization necessitated a redesign of the nose section of the fuselage, resulting in alterations to the external shape and flight properties of the aircraft. The research evaluates various dynamic stability parameters, including phugoid, short period, Dutch roll, roll, and spiral modes, under different flight conditions. Results indicate minimal changes in aerodynamic characteristics due to the engine type, yet significant improvements are observed in efficiency, noise reduction, and operational costs. The impact of the propulsion unit on the dynamic stability of the light aircraft was assessed as insignificant, suggesting that the strategy of modernizing an existing piston-driven aircraft by switching to a turboprop drive is indeed promising. With appropriate initial design assumptions, a modern turbine aircraft with strong flight qualities can be efficiently modernized in this way, without compromising the good flying properties of the existing plane. The outcomes are validated against flight tests, reinforcing the viability of integrating more sustainable and efficient propulsion systems into light aircraft. This study may therefore inform future design and regulatory decisions, providing a perspective on the implications of engine upgrades in the general aviation sector.
Non-Contact Eddy Current Conductivity Measurements as an Effective Tool for Evaluating Aluminum Alloys in Aircraft
Authors: Uchanin Valentyn 
Published: September 2024

ABSTRACT
Aluminum alloys (AAs) are pivotal materials in modern aircraft due to their superior mechanical properties and low weight. The structural integrity of these alloys, crucial for aircraft safety, heavily depends on heat treatment processes that alter their mechanical characteristics. Nondestructive evaluation (NDE) techniques, such as eddy current (EC) conductivity measurements, play a vital role in assessing these alloys throughout their lifecycle. EC methods enable the measurement of electrical conductivity, a structure-sensitive parameter that correlates with mechanical properties affected by heat treatments and operational stresses.
This paper reviews the application of EC conductivity measurements in the aerospace industry, focusing on their role in assessing AA structural integrity. It discusses how EC methods can penetrate non-conductive coatings, crucial for in-service measurements without surface removal. Recent developments include a novel small-size EC probe and signal processing algorithms aimed at enhancing sensitivity to conductivity changes through dielectric coatings, up to 0.5 mm thick, commonly found in aircraft structures.
Key findings include analyses of specific electrical conductivity (SEC) changes in AAs due to heat treatment deviations and long-term operational stresses, crucial for predicting residual life and maintaining safety standards. Case studies on aircraft wing skins and helicopter rotor blades demonstrate the practical application of EC conductivity meters in identifying critical damage zones. The methodology proves effective in evaluating localized degradation based on SEC distributions, thereby enhancing maintenance efficiency and aircraft safety.
Overall, this research underscores the significance of EC conductivity measurements in advancing NDE practices for AAs in aircraft applications. The methodologies and findings presented aim to improve safety, durability assessment, and maintenance efficiency in the aerospace industry.
Chaotic Behaviour of a Discrete Dynamical System With Geogebra
Authors: Gutiérrez Milton Milciades Cortez , Quispe Alberto Uchasara , Gutierrez Hernan Oscar Cortez , Rivera Liv Jois Cortez Fuentes , Rivera Girady Iara Cortez Fuentes , Vallejo Deolinda Ellyda Fuentes Rivera 
Published: September 2024

Objective: To explore the knowledge of Geogebra, Python and Matlab to solve graphical problems with animation of discrete dynamic systems. Also to investigate the chaotic behavior of a discrete dynamic system using the Lyapunov exponent.

Theoretical Framework: This article deals with the chaotic behavior of a discrete dynamic system through the attractors and a parameter included in the model. First, the orbit and the equilibrium points are defined. Beyond that, according to Li-York there is a chaotic behavior. For this, the Lyapunov exponent plays a fundamental role. The chaotic behavior of an extension of a discrete dynamic system of population growth is analyzed dependent on a parameter “a”. To do this, first, the attractors for the discrete dynamic system are analyzed, together with the graph of the Lyapunov exponent versus the parameter a. Therefore, it is seen that the graph of the Lyapunov exponent function, where the parameter belongs to the interval (3,5), has a positive region, so it can be stated that the discrete dynamic system has a chaotic behavior. We will apply the Lyapunov exponent

Method: The interval of chaotic behavior is located, using the Lyapounov exponent. Geogebra method for the graphs of the dynamics and analysis of chaos and location of the corresponding entropy.

Results and Discussion: The Geogebra graphical method shows the Lyapunov exponent function, where the parameter belongs to the interval (3,5), has a positive region, so it can be stated that the discrete dynamic system (1) has a chaotic behavior. The work is similar to the Dynamic system, chaos and geogebra to model some phenomena of Costa (2023).

Implications of the research: Apply in the first university years the application of geogebra to discrete dynamic systems in all university careers and specialties as part of the management of the tools of Information and Communication Technology (TIC).

Originality/Value: This study contributes to the presentation of a chaotic dynamics analysis model with the corresponding entropy or disorder of the system.
تحليل أثر التغيرات في الناتج المحلي الإجمالي على الانفاق العام في العراق للمدة (2003-2016)
Authors: نايف تايه عبدالقادر , صالح حميد علي 
Published: September 2024

يهدف هذا البحث الى تحليل أثر التغيرات في الناتج المحلي الاجمالي على الانفاق العام في العراق للمدة 2003-2016، وقد تم استخدام المنهج الوصفي ومنهج الاقتصاد القياسي في بناء النموذج بالاعتماد على برنامج Eviwes في التحليل، وفي أطار ما متاح من بيانات البنك المركزي ووزارة المالية في العراق للمدة قيد البحث، وباستخدام طريقة المربعات الصغرى OLS تم تقدير المعادلة، وقد أظهرت النتائج بأن هناك علاقة ذات دلالة إحصائية عند مستوى معنوية %5، وأن قيمة والبالغة %74.35 دلت على أن التغيرات في الناتج المحلي الاجمالي تفسر %74 من التغيرات الحاصلة في الانفاق العام، وأن تأثير المتغير المستقل هو تأثير محدود كما يتضح ذلك من قيمة معلمة الميل المقدرة في النموذج والتي بلغت ما قيمته 0.74، كما وأوصت الدراسة بضرورة تفعيل قطاعات الاقتصاد غير النفطية من خلال العمل على تنويع القاعدة الانتاجية، والحد من الانفاق الاستهلاكي والتركيز على تفعيل الانفاق الاستثماري المولد للزيادة المضاعفة في الدخل القومي، فضلا عن ايجاد أرضية مشتركة للتنسيق بين كل من السياسة المالية والسياسة النقدية لحفز القطاعات الاقتصادية المختلفة وبما يسهم في حفز وتفعيل الانتاج الوطني.
تحليل مؤشرات التنمية المستدامة في العراق باستخدام أسلوب التحليل العاملي
Authors: وادي وداد أدور , عايد نادية علي 
Published: September 2024

تمثل مؤشرات التنمية حجر الأساس للتنمية المستدامة وان تحديد أهم التحديات الصحية والاقتصادية والديمغرافية التي تحول دون تحقيق أهداف التنمية المستدامة 2030 من الامور المهمة في تحقيق رفاهية وتقدم المجتمع العراقي ولتحديد العوامل الأكثر أهمية في عملية التنمية المستدامة في العراق استخدمت الدراسة 30 متغير في مختلف المجالات وعلى مستوى 18)) محافظه عراقية وباستخدام أسلوب التحليل العاملي اذ فسرت متغيرات الدراسة (91.893) من التباين الكلي اذ يحتل العامل الصحي المرتبة الأولى بتباين مقداره (15.992) من التباين الكلي ثم يليه بالمرتبة الثانية عامل التعليم وبتباين مقداره (13.651) من التباين الكلي وبتراكم مقداراه (29.644) وكما اوضحت الدراسة ترابط عاملي الصحة والتعليم بعوامل اخرى مهمة.