bluuebunny/crossref_metadata_2025_split huggingface dataset:
LOS IGES y la investigación formativa en el programa de contaduría pública
Authors: Uribe Delgado Luz Marina , Méndez Suárez Patricia , Jaime Acevedo Jhon 
Published: April 2024

Siguiendo el Modelo Pedagógico de Unidades Tecnológicas de Santander- (Unidades Tecnológicas de Santander [UTS], 2020), propone como estrategia didáctica el aprendizaje colaborativo, en donde se interrelacionan las estrategias de enseñanza - aprendizaje y potencia a los estudiantes a la libre expresión de ideas, pensamientos y a reconocer sus pares; y al docente a proponer estrategias en concordancia con el enfoque institucional, seleccionando problemas a resolver en el contexto empresarial, permitiendo en el estudiante sugerir soluciones posibles. Acorde con lo anterior, se pretende argumentar mediante análisis documental la importancia de las Innovaciones de Gestión Empresarial –IGES-, como estrategia que favorece la investigación formativa en estudiantes y docentes, en el marco de las aulas de clase en el programa de contaduría pública articulado por ciclos propedéuticos con el programa de tecnología en manejo de la información contable de las Unidades Tecnológicas de Santander; para ello se analizaron los IGES realizados en los últimos 5 años, que impactaron aproximadamente a 310 empresas de servicios, 256 empresas comerciales y 168 empresas manufactureras, los cuales fueron implementados por los docentes en diferentes cursos del plan de estudios, con el fin de determinar cómo los IGES contribuyen en la formación investigativa en estudiantes y docentes permitiendo el desarrollo empresarial de la región apoyados en los ejes de formación contable financiero, regulación y organizacional. Lo anterior, facilito evidenciar la materialización de la propuesta institucional en lo referido a las estrategias de enseñanza aprendizaje; el desempeño de los estudiantes en la solución de problemas del sector productivo y la articulación entre la docencia y la investigación en el aula de clase.
Hydroclimatic anomalies detected by a sub-decadal diatom oxygen isotope record of the last 220 years from Lake Khamra, Siberia
Authors: Stieg Amelie , Biskaborn Boris K. , Herzschuh Ulrike , Strauss Jens , Pestryakova Luidmila , Meyer Hanno 
Published: April 2024

Abstract. Northern latitudes have been significantly impacted by recent climate warming, which has increased the probability of experiencing extreme weather events. To comprehensively understand hydroclimate change and reconstruct hydroclimatic anomalies such as drought periods, appropriate proxy records reaching further back in time beyond meteorological measurements are needed. Here we present a 220-year (2015–1790 CE), continuous, stable oxygen isotope record of diatoms (δ18Odiatom) from Lake Khamra (59.99° N, 112.98° E) in eastern Siberia, an area highly sensitive to climate change and for which there is a demand for palaeohydrological data. This high-resolution proxy record was obtained from a 210Pb–137Cs-dated sediment short core and analysed to reconstruct hydroclimate variability at a sub-decadal scale. The interpretation of the δ18Odiatom record is supported by meteorological data, modern isotope hydrology and geochemical analyses of the same sediment, which is indicative of the conditions in the lake and catchment. A comparison with meteorological data going back to 1930 CE revealed that the δ18Odiatom record of Lake Khamra is primarily influenced by regional precipitation changes rather than the air temperature. We identified winter precipitation, which enters the lake as isotopically depleted snowmelt water, as the key process impacting the diatom isotope variability. We related the overall depletion of δ18Odiatom in recent decades to an observed increase in winter precipitation in the area, likely associated with the global air temperature rise, Arctic sea ice retreat and increased moisture transport inland. Available palaeoclimate proxy records, including a fire reconstruction for the same lake, support the idea that the new record is a valuable hydroclimate proxy that is indicative of precipitation deficits and excludes solar insolation and air temperature as primary driving forces, even before the first meteorological recordings. We propose two possible hydroclimatic anomalies that were detected in the Lake Khamra δ18Odiatom record: one at the beginning of the 19th century and a second prominent event in the 1950s. Both are interpreted as prolonged dry periods associated with enriched δ18Odiatom values likely caused by reduced winter precipitation, which coincide with phases of reconstructed severe wildfires in the region. Despite the apparent pristine lake area, we observed a three- to fourfold increase in mercury concentrations and accumulation rates within the sediment record since the early 20th century, which is partly attributed to human air pollution.
Этап перехода к омнимедиа в Китайской Народной республике
Authors: Пую Анатолий Степанович , Никонов Сергей Борисович , Шафир Тимур Владимирович 
Published: April 2024

В каждом государстве процесс развития медиакоммуникаций происходит по-разному. Развитие информационных технологий и использование их средствами массовой информации меняют аудиторию потребителей информации. А любой потребитель информации в конечном счете является электоральной единицей в политической системе любого государства. Внедрение искусственного интеллекта в систему создания информации российским учеными еще не исследовался. Цель исследования – определить и описать основные результаты, полученные СМИ в Китайской Народной республике с переходом на иной уровень использования технологий. В результате исследования были выявлены тенденции развития медиакоммуникации КНР. Анализ данных о развитии интернет-платформ и структурах СМИ в КНР позволяет сделать вывод, что эпоха медиаконвергенции как способа привлечения аудитории к потреблению информации заканчивается. То, что в России, западных странах или странах Северной Америки только упоминается как предполагаемый вектор развития СМИ, в КНР уже внедрено. Речь идет о феномене омнимедиа. Самая важная, по мнению авторов, тенденция – это использование нейросетей, которые являются платформой омнимедиа. Опыт использования КНР интернет-платформ важен для понимания того, как может развиваться медиаконвергенция в России. В то же время, традиционная печатная продукция является неотъемлемым атрибутом Китайского общества.
State governance through the lens of economic theories
Authors: Muslimov R. A. , Adambekova A. A. 
Published: April 2024

Purpose of the research. This paper presents the results of research on methods and tools of state regulation reflected in schools of economic theory, which originated in the early 16th century and continue to develop to the present day. The aim of the study is to examine the main approaches to state participation in the economic life of a country, in different periods of the history of the world economy. State regulation of the economy is an important aspect of modern economic policy and generates many discussions.Methodology. This research provides an overview of various schools of economic thought and their views on state regulation in schools of economic theory. It includes a discussion of regulatory tools and methods, such as taxes, subsidies, monetary policy, fiscal policy, and market regulation.Findings. The paper also addresses issues of regulatory efficiency, the balance between state intervention and market freedom, and social justice. Understanding these ideas and concepts allows for a conscious analysis and discussion of current problems of state regulation in the modern economy. Recommendations are aimed at studying the effectiveness of state intervention in various economic conditions. This includes assessing the impact of regulation on economic growth, market stability, and social justice.
The development of Islamic banks in Kazakhstan
Authors: Arystanbayeva S. S. , Kuttybaeva N. B. , Raikhanova G. A. 
Published: April 2024

The purpose of the research this article examines the functioning and future prospects of Islamic finance in Kazakhstan, addressing a relatively underexplored topic in the academic literature. The authors' aim is to examine the historical development of Islamic finance, identifying the obstacles that have hindered its progress, especially given the limited progress made in the last decade.Research methodology – includes applied research methods, scientific abstraction and systematic approach. The authors derive their conclusions and recommendations from an assessment of the strengths, weaknesses and threats of Islamic finance aimed at reducing the negative impact on the country's economy and financial system.Originality/value of the research - the authors carefully examine Islamic law and the use of Islamic financial instruments. Based on their analysis, recommendations are made to promote the introduction of Islamic financial instruments in the financial sector of Kazakhstan.Findings. Our findings of the study highlight the problems associated with the country's conservative approach to Islamic finance and the presence of various restrictive barriers, both prudential and social. The study can help legislative and executive authorities in developing a program for the development of Islamic finance in Kazakhstan. They can also use these recommendations to improve or create more specific legislation in this area.
Data analytics skills required for accounting industry jobs: analysis and strategies
Authors: Rakishev Ye. 
Published: April 2024

Purpose of the research. There’s a lack of specific advice / tactics for those interested in switching from public practice to industry. Purpose of the research is to fill the current gap and provide specific tactics for aspiring professionals both in terms of understanding the skills required to make a transition, as well as the ways to develop those skills.Methodology. This study employed a qualitative research approach to explore the data analytics skills required for audit and corporate accounting jobs. The study adopted a case study design to examine the specific data analytics skills required for audit and corporate accounting roles.Originality / value of the research. By combining the researcher's personal experience, industry insights, and academic literature, this study provides valuable insights into the data analytics skills required for audit and corporate accounting roles. The study's findings and recommendations offer practical guidance for auditors transitioning to corporate accounting positions and for corporate accountants seeking career advancement.Findings. This article delved deeply into the data analytics skills required in corporate reporting, but absent in audit due to job differences. The article provides an overview the current software market and provide practical tips on learning and practicing new tools that could (1) provide required skills for a successful industry shift and (2) cementing and upscaling your role in reporting department.
Features of the systematic approach of the organization of universities for the construction of the fourth generation: the Kazakhstan case
Authors: Sagitova G. K. , Mukhamedzhanova G. S. 
Published: April 2024

The purpose of the research to study the peculiarities of the organization of universities of the «University 4.0» model for Kazakhstani universities, based on a systematic approach.Methodology – in this work, the descriptive method, the induction method, the method of comparison and study of international experience are used.Originality / value of the research – the authors identified the development vectors influencing the organization of universities of the "University 4.0" model and conducted a comparative analysis to determine their development. The paper describes the innovative activities of some foreign universities, which can be used to determine the point of growth of the functionality of Kazakhstani universities during the transition to a new model of the fourth generation. The authors proposed to apply a systematic approach to the formation of the "University 4.0" model, which will bring a multiplicative effect to the innovative development of the regions.Findings the results of the study show that the system–forming factors of the development of higher education confirm the feasibility of the proposed plans and the gradual transition of university management to a new stage of development.
Political and economic analysis of education in the Semipalatinsk region: issues of education of children with special needs
Authors: Mussabalinova А. А. , Durrani N. , Zhussip A. K. 
Published: April 2024

Purpose of the research – The article is aimed to share the light on the problems of education of children affected by nuclear tests in the Semipalatinsk region.Methodology – This article was written based on the findings of the research titled "The missing generation of children of Semipalatinsk region (1991-2021)", that was conducted as part of wider project called the PEER Network led by four universities (Nazarbayev University (Kazakhstan), University of Cape Town (South Africa), the University of Sussex (UK) and the University of Ulster (UK). The latter project’s aim is improving the quality of political economy analysis of education in collaboration with academics, policymakers and practitioners in conflict-affected states. To ensure the reliability of the data analyzed during the study, the authors applied a thematic deductive analysis as a core. Based on it, 30 interviews obtained during this research were coded. The second analytic tool that was used is the 4RS framework. This method enables to conduct a political and economic analysis of education in a context of the Semipalatinsk region. Semi-structured interview was applied as a data collection method. Data collection was conducted in accordance with all ethical regulation and ethical approval of Nazarbayev University (Kazakhstan) and the University of Ulster. The relevant literature, legal acts and statistical data corresponding to the subject of the study were also analysed.Originality / value of the research – During the study of these documents, it was found that issues related to the education of children affected by nuclear tests in the Semipalatinsk region were not considered acutely. Also, based on the literature review and data analysis, the authors identified that there were no sufficient conditions in the field of education for children created in the region. The political and economic crisis that arose after the Soviet Union collapse, changed the legal status of the region and related to its underfinancing of the region. Therefore, it is necessary to solve the issues of access to quality education. All this requires sustainability in political, economic and social terms.Findings. To address these issues, the authors of the article suggest the need to take into account the specific needs of the region in the education reform in the country, the expansion of the network of PMPC in the region, improving the competencies of teachers to work in inclusive education, strengthening the medical services in the region in accordance with modern requirements, addressing issues of stigmatization and radiophobia in society.
Contributions of Ethnicity and Attention to the Ensemble Emotional Perception in a Mixed Group
Authors: Wu Yujie , Wu Xinyu , Ying Haojiang 
Published: April 2024

Abstract
The other-race effect (ORE) is the phenomenon by which own-race faces are better recognized than other-race faces, which is one of the best-replicated phenomena in facial recognition. However, it is still unknown whether this effect also exists in the emotional perception of group faces. In this study, we tried to clarify whether the ORE exists in a mixed group of Asian and Caucasian faces and whether this possible ORE is driven by attention modulation. Results suggested that the ORE did exist in the emotional process of a mixed group. Moreover, attention could modulate this emotional significance by increasing the weight of the different face (the different face represents the face whose ethnicity is different from the other 3), especially when the different face is of the participants’ own ethnicity (Asian). However, Asian participants tended to discard the single Caucasian face but depended on the 3 Asian faces to form the ensemble representation of them regardless of attention to the Caucasian face. Therefore, for Asian participants, although there is an ORE for the emotional ensemble representation of faces from different ethnicities, this effect is not entirely driven by attentional modulation. Together with the error distribution analysis, results suggested that ORE is more likely to be affected by perceptual precision. These findings may help us better understand the emotional perception of faces from different ethnicities.
The Frustration Doctrine and Leases: Lessons from the Hong Kong COVID-19 Litigation
Authors: Loke Alexander F. H. 
Published: April 2024

The Frustration Doctrine and Leases: Lessons from the Hong Kong COVID-19 Litigation
Despite the immense impact of COVID-19 on the business environment, the Hong Kong (HK) courts did not find room for the operation of the frustration doctrine. While all the reported HK cases involved leases, they offer valuable lessons on the theoretical basis of frustration and how the ‘radical change in nature of obligations’ test is critically concerned with characterising the nature of the bargain. Beyond their precedential value, the decisions point to the limits of contractual construction and the need to recognise the role of legal policy in exercising what is in effect judicial risk allocation when applying the doctrine of frustration.
Balancing scripted and unscripted dialogue: the significance of intuition and presence in restorative justice pedagogy
Authors: Parker-Shandal Crystena 
Published: April 2024

Balancing scripted and unscripted dialogue: the significance of intuition and presence in restorative justice pedagogy
In restorative justice approaches to education, educators and community-based workers – such as teachers, administrators, social workers, and child and youth workers – often follow detailed scripts when conflict erupts. When used without conscious connection and reflection in post-incident reactive responses, such scripts can circumvent the actual issue and perpetuate harm. Centring humanity and relational connection in any restorative process requires intuitive and critical thinking if educators are to select questions with intention – they need to know when and how to modify approaches to facilitate equity and inclusion. Scripts are necessary for educators who need guidance and support when responding to conflict with a restorative process. Nevertheless, script use must be balanced with an intuitive, reflexive praxis that calls them to pause in the present moment and respond with intention. This article describes how three teachers used various scripted and unscripted approaches to resolve conflict and promote peace.
Towards Sustainable Water Solutions: Investigating Groundwater Possibility in Dindori District of Madhya Pradesh, India
Authors: Pendro Budhram , Yadav Yogesh 
Published: April 2024

Groundwater is a crucial resource, as approximately 45% of irrigation and around 80% of domestic water needs in India are fulfilled by groundwater reservoirs. Therefore, it is essential to determine where the probability of groundwater availability is high and where it is low. In areas with low probability, there is a need for the rapid development of recharge structures. GIS and remote sensing technology is a crucial tool for obtaining information about availability of ground water potential as well as finding suitable site for recharge structures. The investigation will involve geological surveys to understand the hydrogeological characteristics of the region, including aquifer properties, recharge mechanisms, and groundwater quality. Additionally, environmental impact assessments will be conducted to evaluate the sustainability of groundwater extraction and its potential implications on the surrounding ecosystems. Furthermore, socio-economic analyses will explore the existing water usage patterns, community needs, and stakeholders' perspectives to develop inclusive and equitable groundwater management plans.
"This study focuses on the Dindori district in Madhya Pradesh, India. There are different factors affecting groundwater recharge, including topography, slope, land use and land cover, drainage density, geology, soil distribution, rainfall, lineament, etc. Satellite images provide information about land use/land cover, geomorphology, and DEM delineate slope, drainage, and lineament. They are classified into different classes and assigned weights. ArcGIS software was used for data integration and weighted overlay analysis to create a groundwater potential map for the Dindori district. The groundwater potential map is categorized into five classes: 'Excellent' (0.01%), 'Good' (9.78%), 'Moderate' (70.04%), 'Poor' (19.97%), and 'Very Poor/Nil' (0.17%)."
Vzgojni stili staršev
Authors: Lenič Kaja 
Published: April 2024

Članek govori o vzgojnih stilih staršev. Primarno vlogo pri vzgoji imajo starši. Vzgoja staršev je odvisna od vzgojnega stila: permisivnega, avtoritarnega ali avtoritativnega. Ugotavljali smo, kakšen je vzgojni stil staršev, ki imajo otroka v tretjem razredu osnovne šole. Rezultati raziskave, v kateri je sodelovalo 968 staršev, so zaskrbljujoči. V Sloveniji imamo več kot 52,4 % staršev, ki uporabljajo permisivni vzgojni stil. Najmanj staršev se poslužuje avtoritativnega vzgojnega stila, čeprav je v številnih raziskavah poudarjen kot najbolj primeren. Avtoritarni vzgojni stil je srednje zastopan. Starši poudarjajo številne probleme, s katerimi se srečujejo pri vzgoji otrok, po drugi strani pa skoraj tretjina staršev ne bi nič spremenila pri svoji vzgoji. Menimo, da odgovor lahko iščemo v hitrem tempu življenja, saj starši nimajo časa za svoje otroke, zato svojo fizično odsotnost opravičujejo s tem, da otroku vse dovolijo. Lahko smo celo pikri in rečemo, da otroka ne postavljajo na prvo mesto. Zmanjka jim časa, da bi otroku postavili meje, določili jasna pravila, se med seboj pogovarjali in otroke naučili prevzemanja odgovornosti za svoja dejanja.
Spreading Status of Hepatitis B Virus in Patients Attending Shone Primary Hospital from 2013-2015 E.C, Hadiya Zone, Central Ethiopia
Authors: Wanore Denebo Sebaro , Haile Emebet Melese , Assefa Abdulfeta Bilal , Lakwe Redait Demissie , Katore Molito Horamo , Ademe Mekuriaw Kassie , Ofole Solomon Demeke 
Published: April 2024

Hepatitis virus is an inflammation of liver grouped among a member of hepadnavirus family with partially double stranded circular DNA genome, whose envelope contains protein called surface antigen. Due to existence of transmission methods within day to day activity, due to lack of knowledge, misuse of drugs of HBV and carelessness of health professionals we committed assessment of spreading status of HBV in Shone primary Hospital, to imprint knowledge among society, to recommend health professionals and concerning bodies too. This study was based on stratified and purposeful sampling. It proceeded with sex (male and female) and age group (<5, 6-15, 16-25, 26-35 and >36) as variables. During this study secondary data from 2013-2015E.C was used from the Hospital’s record office and laboratory registration books. As a result, age groups of <5, 6-15, 16-25, 26-35 and >36 were founded with 9.65%, 14.9%, 31.6 %, 24.44% and 18.41% among 114 positive patients in 2013 E.C, 9.4%, 12.75%, 41.6%, 27.5% and 8.75% among 149 positive patients in 2014 E.C and 8.5%, 16.33%, 34%, 23.53% and 17.64% among 153 positive patients in 2015 E.C respectively. And over all of 18.96% among patients examined for HBV were positive. 2.53% average increment for successive years and 5.52% and 2.2% annual increments was seen among females. Generally, lack of knowledge, unsafe blood transfusion, sexual intercourse, misuse of drugs and others were present among dwellers. So, knowledge imprinting, planning, wise use of drugs, punishing illegal, traditional peoples working with blood and contact without permission was needed to eradicate spread of disease.