bluuebunny/crossref_metadata_2025_split huggingface dataset:
The advantages of applying a systematic approach to manage the budget deficit of small commercial organizations in the field of education in modern conditions
Authors: Кроер Е.В. 
Published: June 2024

В статье рассмотрены преимущества использования системного подхода в управлении бюджетным дефицитом малых коммерческих образовательных организаций в современных реалиях. Изучены причины возникновения дефицита бюджета в таких организациях. Показано, что системный подход может стать основой для повышения качества образования и оптимизации управления бюджетным дефицитом. Его применение позволяет всесторонне проанализировать финансовые проблемы и выработать стратегии их преодоления. Предлагаются мероприятия по управлению бюджетным дефицитом в коммерческих образовательных учреждениях.
The advantages of applying a systematic approach to manage the budget deficit of small commercial organizations in the field of education in modern conditions as an independent direction in the financial management system, the implementation of which is focused on ensuring and maintaining highly productive activities of small commercial organizations in the field of education as part of the implementation of a financial development strategy, are analyzed.
Peculiarities of fire hazard in maternity hospitals
Authors: Хабиров Т.Р. , Кошкаров Р.В. , Квашнин А.В. 
Published: June 2024

В работе исследуется проблема обучения персонала по пожарной безопасности в родильных домах с учетом специфики пациентов (рожениц). Рассматриваются особенности поведения и передвижения, связанные с состоянием беременных женщин и матерей после родов, а также онлайн-обучения беременных женщин, находящихся в учреждении здравоохранения. Как показывают случаи пожаров для рожениц и новорожденных при их эвакуации необходимы дополнительные мероприятия, связанные с перевозкой в иные лечебные учреждения, обеспечением вещами первой необходимости. Общая безопасность пациенток и детей в родильных отделениях должна быть приоритетной задачей любого учреждения здравоохранения. В результате исследования выявлено, что основными причинами пожаров в родильных является аварийный режим работы электрических сетей и оборудования, неосторожное обращение с огнем. Предложены мероприятия по обучению руководителей организации, ответственных по пожарной безопасности и пациентов данных учреждений.
The paper examines the problem of training personnel on fire safety in maternity hospitals, taking into account the specifics of patients (women in labor). The features of behavior and movement related to the condition of pregnant women and mothers after childbirth, as well as online training for pregnant women in a healthcare facility, are considered. As the cases of fires show, additional measures are necessary for women in labor and newborns during their evacuation, related to transportation to other medical institutions, provision of basic necessities. The overall safety of patients and children in maternity wards should be a priority for any healthcare institution. As a result of the study, it was revealed that the main causes of fires in maternity hospitals are emergency operation of electrical networks and equipment, careless handling of fire. Training activities for the heads of the organization responsible for fire safety and patients of these institutions are proposed.
OS CRIMES VIRTUAIS SOB A LUZ DA LEGISLAÇÃO BRASILEIRA
Authors: Rodrigues da Silva Ludmila 
Published: June 2024

O presente estudo tem como abordagem o marco civil da internet e as tratativas sobre os crimes virtuais (cybercrimes), compreendendo como a lei surgiu e quais foram suas contribuições para o ordenamento jurídico. Atualmente, a comunicação mundial tem sido considerada por meio da interação digital, e a internet, que é maior rede que interliga meios de comunicações e usuários mundialmente, pode trazer benefícios, mas também causar malefícios tanto para a vida pessoal, como profissional e judicial. Nessa sociedade, para expressar a opinião ou invadir a privacidade de outrem, é preciso seguir regras e padrões estabelecidos, para não discorrer na prática ilícita no meio digital. Dessa forma, este artigo visa enfatizar os crimes virtuais e digitais e seus aspectos, bem como dispor da legislação vigente referente ao assunto e a penalidade destes delitos. O presente trabalho utilizou a revisão bibliográfica como metodologia, tendo como fonte de consulta uma variedade literária relacionada ao tema estudado, tais como o uso de artigos, livros e teses sobre o tema. Constatou-se que a legislação brasileira busca adaptar-se aos desafios da era digital, especialmente no combate às fake news e crimes cibernéticos. Espera-se entender sobre a importância de se tratar do tema, já que é frequente a incidência de crimes praticados na internet ou por meio dela, considerados crimes cibernéticos, os quais também são tratados e têm uma atenção especial por parte do âmbito legislativo e penal.
Sports Commitment, Training Motivation, and Athletic Performance among Selected NCAA South Players
Authors: Verdejo Michel N. , Yango Antonio R. , Bautista Susana C. 
Published: June 2024

Participating in sports is essential for young people's life skills development. Adults are engaged in sports in the same ways that young people are—to maintain good health, enhance their interactions with others, and enhance their abilities (Cihan and Ilgar, 2019). Sports help young people develop their physical talents, and everyone who frequently participates in a sport appreciates the value of fitness and training in terms of how well they perform. This study's objective was to look into the level of sports commitment, training motivation, and athletic performance, probe the relationship between the athletes' level of sports commitment, training motivation, sports commitment, and athletic performance, and level of training motivation and athletic performance, and examine the predictive ability of the level of sports commitment, and training motivation, taken singly or in combination, of the level of athletic performance of NCAA players in the University of Perpetual Help System, Laguna. The findings revealed that the Athletes’ level of sports commitment along with personal goals, coach impact, and time and effort was “very high”, while the respondents’ level of sports commitment along with intrinsic and extrinsic was “very high”. On the other hand, the respondents’ level of athletic performance along with self-confidence, athletic ability, and, emotional ability was “very high”. In addition, the athlete’s level of sports commitment in terms of time and effort, was significant to the level of training motivation in terms of intrinsic, respectively. In terms of respondents’ level of sports commitment in terms of coach impact was correlated to their level of athletic performance in terms of self-confidence, athletic ability, and emotional ability. It implied that these indicators had a substantial impact on athletes' performance. It is expected that this study could help establish and maintain a commitment to sports and motivation to achieve a high level of athletic performance.
Sistematización de la implementación de Escuelas de Campo de Agricultores (ECAs) en Intibucá, Honduras
Authors: V´asquez Reyes Emil Floricia , Pérez William , Sanders Arie 
Published: June 2024

La metodología de las Escuelas de Campo (ECAs), se centra en la observación, facilitando la comprensión de temas y potenciando la investigación participativa para incorporar nuevas tecnologías. En las ECAs implementadas en Intibucá, 80 productores de papa (41 hombres y 39 mujeres) participaron estableciendo seis parcelas experimentales. Cuatro destinadas a evaluar la resistencia al Tizón Tardío en seis variedades de papa cultivadas en Intibucá ("Dicta Jicaramaní", "Dicta Purén", Fábula, "Bellini", "Soprano" y "Faluka"). Y dos utilizadas para validar la herramienta de apoyo a la toma de decisiones HH-DST (Hand Held Decision Support System) en las variedades "Bellini" (susceptible) y "Dicta Jicaramaní" (moderadamente resistente). Se incluyó el uso de la aplicación digital PlantVillage NURU para el reconocimiento de enfermedades en el cultivo de papa. Los principales resultados evidenciaron la susceptibilidad de todas las variedades evaluadas al Tizón Tardío de papa, así como un incremento en la comprensión de los participantes acerca del Tizón Tardío en la papa. El uso eficiente de la herramienta HH-DST permitió reducir el uso de fungicidas hasta en un 50%, en comparación con la estrategia local disminuyendo los riesgos para la salud de los aplicadores, sus familias y el medio ambiente.
Analisis Literasi Pajak Terhadap Perencanaan Pajak Masayarakat di Kecamatan Cibungbulang
Authors: Permatasari Mega , Herlina Lina 
Published: June 2024

Potensi perpajakan Indonesia sangatlah besar, namun sayang belum tergarap optimal dari 254,8 juta penduduk Indonesia hingga januari 2015, baru tercatat 26,8 juta WP orang pribadi, padahal pemilik pekerjaan potensial mencapai 44,8 juta orang. Belum lagi penduduk usia 15 tahun yang bisa di katagorikan usia produktif angkanya menjadi 206,6 juta orang, wajib pajak yang memiliki kemampuan yang sama harus membayar pajak dalam jumlah yang sama. Terdapat pengaruh literasi terhadap pengelolan perpajakan. Hasil pengujian hipotesis menunjukkan bahwa Literasi berpengaruh terhadap Perencanaan. Pengaruh ini menunjukkan bahwa Literasi yang baik akan memberikan implikasi terhadap peningkatan Perencanaan. Berdasarkan hasil perhitungan antara Literasi dengan Perencanaan, diperoleh nilai dengan βY2 = 0,115 sementara nilai t hitung = 2,214 sedangkan t tabel pada taraf signifikansi α = 0,01 = 1,649 untuk dk = 396 dan nilai thitung > ttabel, maka H0 ditolak dan H1 diterima. Dengan demikian dapat disimpulkan bahwa literasi (X) berpengaruh terhadap Perencanaan (Y).
Hubungan Pengalaman Pajak dengan Pengelolaan Pajak Siswa Kelas XII IPS SMA Tarbiyatul Falah Bogor
Authors: Lestari Linda , Kholil Suparman 
Published: June 2024

Pemerintah memberi tanggung jawab penuh kepada wajib pajak untuk menghitung dan melaporkan sendiri beban pajak yang ditanggungnya sesuai dengan yang diatur dalam Undang-undang, dan mengikuti semua prosedur yang ada serta membayar sesuai dengan yang seharusnya. Sehingga masyarakat dituntut memiliki kesadaran yang tinggi akan hal ini dan pengetahuan yang luas mengenai perpajakkan. Karena tentu jika ketahuan tidak membayar pajak atau salah dalam pembayaran pajaknya, maka akan dikenakan sanksi atau denda oleh pemerintah. Terdapat hubungan pengalaman dengan pengelolaan perpajakan. Hasil pengujian hipotesis menunjukkan bahwa pengalaman berhubungan dengan Pengelolaan. Hubungan ini menunjukkan bahwa pengalaman yang tinggi akan memberikan implikasi dengan peningkatan Pengelolaan. Berdasarkan hasil perhitungan antara pengalaman dengan Pengelolaan, diperoleh nilai dengan βY3 = 0,115 sementara nilai t hitung = 2,588 sedangkan t tabel pada taraf signifikansi α = 0,01 = 1,649 untuk dk = 396 dan nilai thitung > ttabel, maka H0 ditolak dan H1 diterima. Dengan demikian dapat disimpulkan bahwa pengalaman (Y) berhubungan dengan pengelolaan (Y).
Cyclone Robber System Particulate Emission Factors for Cotton Gins: Particle Size Distribution Characteristics
Authors: Boykin Clif , Buser Michael , Whitelock Derek , Holt Gregory 
Published: June 2024

This report is part of a project to characterize cotton gin emissions from the standpoint of total particulate stack sampling and particle size analyses. In 2006 and again in 2013, the United States (U.S.) Environmental Protection Agency (EPA) published a more stringent National Ambient Air Quality Standard for particulate matter with nominal diameter less than or equal to 2.5 µm (PM2.5). This created an urgent need to collect additional cotton gin emissions data to address current regulatory issues, because EPA AP-42 cotton gin PM2.5 emission factors were limited. In addition, current EPA AP-42 emission factor quality ratings for cotton gin PM10 (particulate matter with nominal diameter less than or equal to 10 µm) data are questionable, being extremely low. The objective of this study was to characterize particulate emissions for cyclone robber systems from cotton gins across the cotton belt based on particle size distribution analysis of total particulate samples from EPA-approved stack sampling methods. Average measured PM2.5, PM6, and PM10 emission factors based on the mass and particle size analyses of EPA Method 17 total particulate filter and wash samples from three gins (12 total test runs) were 0.00042 kg/227-kg bale (0.00093 lb/500-lb bale), 0.0035 kg/bale (0.0078 lb/bale), and 0.0061 kg/bale (0.013 lb/bale), respectively. The cyclone robber system particle size distributions were characterized by an average mass median diameter of 20.3 µm (aerodynamic equivalent diameter). Based on system average emission factors, the ratio of PM2.5 to total particulate was 2.10%, PM6 to total particulate was 17.5%, and PM10 to total particulate was 30.3%.
Second Stage Seed-Cotton Cleaning System Total Particulate Emission Factors and Rates for Cotton Gins: Method 17
Authors: Buser Michael , Whitelock Derek , Boykin Clif , Holt Gregory 
Published: June 2024

This report is part of a project to characterize cotton gin emissions from the standpoint of stack sampling. The impetus behind this project was the urgent need to collect additional cotton gin emissions data to address current regulatory issues. A key component of this study was focused on Environmental Protection Agency (EPA) total particulate emission factors. EPA AP-42 emission factors generally are assigned a rating, from A (excellent) to E (poor), to assess the quality of the data being referenced. Current EPA total particulate emission factor ratings for cotton gins are extremely low. Cotton gin data received these low ratings because the data were collected almost exclusively from a single geographical region. The objective of this study was to collect additional total particulate emission factor data for 2nd stage seed-cotton cleaning systems from cotton gins located in regions across the cotton belt using EPA-approved stack sampling methodology. The project plan included sampling seven cotton gins. Key factors for selecting specific cotton gins included: 1) facility location, 2) production capacity, 3) processing systems, and 4) abatement technologies. Five gins with 2nd stage seed-cotton cleaning system exhausts were sampled. The average production rate during testing for the five gins was 34.7 bales/h. The average 2nd stage seed-cotton cleaning system total particulate emission factor based on five tests (14 total test runs) was 0.058 kg/227-kg bale (0.129 lb/500-lb bale). This average total particulate emission factor was less than that currently published in 1996 EPA AP-42, which was 0.11 kg/bale (0.24 lb/bale). The 2nd stage seed-cotton cleaning system test average emission rates ranged from 0.64 to 2.95 kg/h (1.41-6.49 lb/h).
First Stage Seed-Cotton Cleaning System Total Particulate Emission Factors and Rates from Cotton Gins: Method 17
Authors: Boykin Clif , Buser Michael , Whitelock Derek , Holt Gregory 
Published: June 2024

This report is part of a project to characterize cotton gin emissions from the standpoint of stack sampling. The impetus behind this project was the urgent need to collect additional cotton gin emissions data to address current regulatory issues. A key component of this study was focused on Environmental Protection Agency (EPA) total particulate emission factors. EPA AP-42 emission factors generally are assigned a rating, from A (excellent) to E (poor), to assess the quality of the data being referenced. Current EPA total particulate emission factor ratings for cotton gins are extremely low. Cotton gin data received these low ratings because the data were collected almost exclusively from a single geographical region. The objective of this study was to collect additional total particulate emission factor data for 1st stage seed-cotton cleaning systems from cotton gins located in regions across the cotton belt using EPA-approved stack sampling methodology. The project plan included sampling seven cotton gins. Key factors for selecting specific cotton gins included: 1) facility location, 2) production capacity, 3) processing systems, and 4) abatement technologies. All seven gins had 1st stage seed-cotton cleaning systems. The average production rate during testing for the seven gins was 31.8 bales/h. The average 1st stage seed-cotton cleaning system total particulate emission factor based on seven tests (18 total test runs) was 0.152 kg/227-kg bale (0.334 lb/500-lb bale). This average total particulate emission factor was less than that currently published in 1996 EPA AP-42, which was 0.17 kg/bale (0.36 lb/bale). The 1st stage seed-cotton cleaning system emission rate test averages ranged from 1.87 to 8.93 kg/h (4.13-19.68 lb/h).
Defoliant Effects on Cover Crop Germination, Cover Crop Growth, and subsequent Cotton (Gossypium hirsutum) Development
Authors: Foote William , Edmisten Keith , Wells Randy , Jordan David 
Published: June 2024

The price of nitrogen (N) fertilizer has increased to the point where it may be cost effective to grow winter legume cover crops as a sole source of nitrogen for a subsequent cotton crop in North Carolina. Establishing these cover crops is critical to the success of this strategy. In order to optimize legume cover crop establishment, cotton producers may have to overseed legumes into cotton that has or will be sprayed with cotton harvest aids, which may interfere with legume germination and growth. A greenhouse experiment was conducted to determine the effects of commonly used cotton harvest aids on legume germination and growth. This was followed by a field study to determine the optimum time to overseed legume cover crops in cotton, to determine the effects of cotton defoliants on legume establishment in the field, and to determine the effects of cover crop species and overseeding timing on cotton growth and yield in a field in which N was not depleted. Cotton defoliants containing thidiazuron plus diuron reduced greenhouse legume germination and growth more than any other cotton harvest aid tested; however, field studies indicate that cover crop germination and cover crop dry weight are not affected by thidiazuron plus diuron. Crimson clover (Trifolium incarnatum L.) and Austrian winter pea (Pisum sativum L.) positively affected cotton yield equally. However, timing of cover crop overseeding played an important role in cover crop germination, accumulated biomass, and lint yield. We observed that overseeding legumes 14 days prior to defoliation resulted in the highest cover crop dry weight and cotton yield.
Overflow System Particulate Emission Factors for Cotton Gins: Particle Size Distribution Characteristics
Authors: Boykin Clif , Buser Michael , Whitelock Derek , Holt Gregory 
Published: June 2024

This report is part of a project to characterize cotton gin emissions from the standpoint of total particulate stack sampling and particle size analyses. In 2006 and again in 2013, the United States (U.S.) Environmental Protection Agency (EPA) published a more stringent National Ambient Air Quality Standard for particulate matter with nominal diameter less than or equal to 2.5 µm (PM2.5). This created an urgent need to collect additional cotton gin emissions data to address current regulatory issues, because EPA AP-42 cotton gin PM2.5 emission factors were limited. In addition, current EPA AP-42 emission factor quality ratings for cotton gin PM10 (particulate matter with nominal diameter less than or equal to 10 µm) data are questionable, being extremely low. The objective of this study was to characterize particulate emissions for overflow systems from cotton gins across the cotton belt based on particle size distribution analysis of total particulate samples from EPA-approved stack sampling methods. Average measured PM2.5, PM6, and PM10 emission factors based on the mass and particle size analyses of EPA Method 17 total particulate filter and wash samples from three gins (9 total test runs) were 0.00048 kg/227-kg bale (0.0011 lb/500-lb bale), 0.0049 kg/bale (0.011 lb/bale), and 0.0089 kg/bale (0.020 lb/bale), respectively. The overflow system particle size distributions were characterized by an average mass median diameter of 18.7 µm (aerodynamic equivalent diameter). Based on system average emission factors, the ratio of PM2.5 to total particulate was 1.67%, PM6 to total particulate was 17.0%, and PM10 to total particulate was 31.0%.
Second Stage Lint Cleaning System Particulate Emission Factors for Cotton Gins: Particle Size Distribution Characteristics
Authors: Boykin Clif , Buser Michael , Whitelock Derek , Holt Gregory 
Published: June 2024

This report is part of a project to characterize cotton gin emissions from the standpoint of total particulate stack sampling and particle size analyses. In 2006 and again in 2013, the United States (U.S.) Environmental Protection Agency (EPA) published a more stringent National Ambient Air Quality Standard for particulate matter with nominal diameter less than or equal to 2.5 µm (PM2.5). This created an urgent need to collect additional cotton gin emissions data to address current regulatory issues, because EPA AP-42 cotton gin PM2.5 emission factors were limited. In addition, current EPA AP-42 included combined lint cleaner PM10 (particulate matter with nominal diameter less than or equal to 10 µm) and total particulate emission factors and not individual lint cleaner emission factors. The objective of this study was to characterize particulate emissions for 2nd stage lint cleaning systems from cotton gins across the cotton belt based on particle size distribution analysis of total particulate samples from EPA-approved stack sampling methods. Average measured PM2.5, PM6, and PM10 emission factors based on the mass and particle size analyses of EPA Method 17 total particulate filter and wash samples from four gins (6 total test runs) were 0.00024 kg/227-kg bale (0.00052 lb/500-lb bale), 0.0026 kg/bale (0.0057 lb/bale), and 0.0048 kg/bale (0.010 lb/bale), respectively. The 2nd stage lint cleaning system particle size distributions were characterized by an average mass median diameter of 29.8 µm (aerodynamic equivalent diameter). Based on system average emission factors, the ratio of PM2.5 to total particulate was 1.04%, PM6 to total particulate was 11.4%, and PM10 to total particulate was 20.9%.
First Stage Lint Cleaning System Total Particulate Emission Factors and Rates for Cotton Gins: Method 17
Authors: Boykin Clif , Buser Michael , Whitelock Derek , Holt Gregory 
Published: June 2024

This report is part of a project to characterize cotton gin emissions from the standpoint of stack sampling. The impetus behind this project was the urgent need to collect additional cotton gin emissions data to address current regulatory issues. A key component of this study was focused on Environmental Protection Agency (EPA) total particulate emission factors. There is no total particulate emission factor published for 1st stage lint cleaning systems in the 1996 EPA AP-42. The current AP-42 factor represents 1st and 2nd stage lint cleaning systems combined. The objective of this study was to collect total particulate emission factor data for 1st stage lint cleaning systems from cotton gins located in regions across the cotton belt using EPA-approved stack sampling methodology. The project plan included sampling seven cotton gins. Key factors for selecting specific cotton gins included: 1) facility location, 2) production capacity, 3) processing systems, and 4) abatement technologies. Four gins with 1st stage lint cleaning system exhausts that were not combined with 2nd stage lint cleaning system exhausts were sampled. The average production rate during testing for the four gins was 25.7 bales/h. The average 1st stage lint cleaning system total particulate emission factor based on four tests (12 total test runs) was 0.070 kg/227-kg bale (0.155 lb/500-lb bale). The 1st stage lint cleaning system emission rate test averages ranged from 0.67 to 3.56 kg/h (1.49-7.84 lb/h).