bluuebunny/crossref_metadata_2025_split huggingface dataset:
International Financial Reporting Standards and Their Impact on Disclosure / an Exploratory Study
Authors: Ouerfelli Chokri , Dheyab Mohammed Ahmed 
Published: December 2023

Introduction: This research studies the relationship between 41 international standards for the preparation of financial reports and the disclosure of financial and accounting data and information, where the standards were divided into 5 dimensions and disclosure into 6 dimensions. The time period for the study is between 2016, which is the beginning of the application of international standards in Iraqi banks, until the year 2022.

Objective: The study concluded that there is a partial application of the standards. The method of applying international standards in Iraq reached its goal, which is to enable Iraqi institutions to compete at the international level.

Methods: The study used the descriptive analytical approach. 111 questionnaires were analyzed
Result: There is also a correlation and influence relationship between the dimensions of the standards and the dimensions of disclosure.

Disscusion: The highest correlation coefficient appeared with the disclosure dimension in the report of the Chairman of the Board of Directors, and the lowest disclosure was related to the report of the external auditor.

Conclusion: The study recommended the need to communicate with foreign and international companies and benefit from their experience in applying these standards when carrying out disclosure operations in accordance with international financial reporting standards, and the need to enter into global competition and restore confidence in Iraqi banks through commitment to application international standards to ensure that.
Peran Guru Pendidikan Pancasila dan Kewarganegaraan Dalam Menegakkan Kedisiplinan Pada Siswa Sekolah Menengah Pertama
Authors: Zhortisary Maria Fransiska , Kasim Abdullah Muis , Khaidir Khaidir 
Published: December 2023

Tujuan dari penelitian ini adalah 1. Ingin mengetahui Bagaimana Peran Guru PPKn dalam menegakkan kedisiplinan pada siswa kelas VIII di SMP Negeri 1 Nita Kecamatan Nita Kabupaten Sikka. 2. Faktor pendukung dan penghambat Guru PPKn dalam menegakkan kedisiplinan pada siswa kelas VIII di SMPN 1 Nita Kecamatan Nita Kabupaten Sikka. Waktu penelitian dilakukan pada tanggal 20 September – 20 Oktober 2019. Jenis penelitian ini merupakan penelitian kualitatif, dan pengumpulan data dilakukan dengan mengadakan observasi, wawancara, dokumentasi. Hasil penelitian ini menyatakan bahwa peran guru PKn dalam menegakkan kedisiplinan siswa kelas VIII SMPN 1 Nita Kecamatan Nita Kabupaten Sikka adalah guru PKn harus menjadi seorang pendidik, pengajar, menjadi agen perubahan moral, dan menjadi motivator bagi siswanya. Adapun hambatannya adalah tidak ckupnya waktu pembelajaran, kurangnya kelengkapan administrasi di sekolah, pergaulan teman sebaya serta sikap masa bodoh terhadap nasihat guru. Kesimpulan dari penelitian ini adalah peran guru PKn dalam menegakkan kedisiplinan pada siswa kelas VIII SMPN 1 Nita Kecamatan Nita Kabupaten Sikka sudah cukup baik. Hal ini di lihat dari berbagai macam upaya yang di lakukan oleh guru PKn terhadap siswa kelas VIII dalam menegakkan kedisiplinan siswa di sekolah.
Peran Guru Penggerak Dalam Mewujudkan Profil Pelajar Pancasila di Sekolah
Authors: Hasanah Afis Hafifah , Adha Muhammad Mona , Mentari Ana 
Published: December 2023

Di era saat ini, terdapat empat tantangan besar dalam dunia pendidikan, diantaranya adalah adanya persoalan terkait nilai luhur dan moral bangsa; perlunya kematangan menjadi warga negara; mendukung perwujudan keadilan sosial dan terciptanya kompetensi abad 21. Menghadapi tantangan tersebut pemerintah membentuk program Guru Penggerak untuk mencanangkan Profil Pelajar Pancasil. Penelitian ini memiliki tujuan untuk mengetahui bagaimana peran guru penggerak dalam mewujudkan profil pelajar pancasila. Untuk menganalisis data pada penelitian ini, penulis menggunakanan alat bantu berupa Statistical Program for Social Science (SPSS) versi 20. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa Peran Guru Penggerak di Sekolah Menengah Pertama Negeri 2 Semaka Tanggamus dilihat dari kegiatan pembelajaran maupun kegiatan diluar pembelajaran yang memberikan perubahan dalam mewujudkan Profil Pelajar Pancasila. Guru Penggerak cukup mampu menerapkan perannya dengan baik disetiap perilaku dan tindakannya di lingkungan sekolah.
Kajian tentang Gender dari Persepektif Adat Lio di Desa Mauloo Kecamatan Paga
Authors: Nggai Yohanes 
Published: December 2023

Penelitian ini bertujuan untuk mengetahui Kajian Tentang Gender Dari Perspektif Adat Lio dan nilai-nilai tentang jender dari prespektif perkawinan adat Lio di Desa Mauloo Kecamatan Paga. Penelitian ini menggunakan metode kualitatif deskriptif. Subjek penelitiannya yaitu, Kepala Desa, tokoh masyarakat, tokoh adat, tokoh agama dan salah satu keluarga. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Teknik Analisis data berupa pengumpulan data , reduksi data, penyajian data dan menarik kesimpulan. Hasil penelitian kajian gender dari perspektif adat Lio yaitu: laki-laki belum mengakui eksistensi perempuan dalam adat lio, aspek sosial ekonomi: memiliki tanggung jawab yang sama, aspek budaya. nilai-nilai gender dalam adat lio yaitu nilai budaya, nilai sosial, nilai ekonomi, dan nilai religius.
Sebastian Rosenbaum, Dariusz Węgrzyn (red.), Wywózka. Deportacja mieszkańców Górnego Śląska do obozów pracy przymusowej w Związku Sowieckim w 1945 roku. Faktografia-konteksty-pamięć, Instytut Pamięci Narodowej (...)
Authors: Popieliński Paweł 
Published: December 2023

Recenzja publikacji: Sebastian Rosenbaum, Dariusz Węgrzyn (red.), Wywózka. Deportacja mieszkańców Górnego Śląska do obozów pracy przymusowej w Związku Sowieckim w 1945 roku. Faktografia-konteksty-pamięć, Instytut Pamięci Narodowej – Komisja Ścigania Zbrodni przeciwko Narodowi Polskiemu, Oddział w Katowicach, Katowice 2014, ss. 454
Characterization of Fiber Metal Laminates for the Development of Subsea Housing
Authors: AYYADURAI Thirunavukkarasu , KARIBEERAN Shanmugasundaram , GANESAN Latha 
Published: December 2023

Fiber Metal Laminates (FML) are hybrid composites comprising metals and Fiber Reinforced Plastics (FRP). FMLs are the most widely used in aerospace, defence and automotive sectors due to their superior qualities like light weight, tensile, compression, flexural, excellent fatigue and impact resistance. The properties like strength-to-weight ratio, susceptibility to corrosion and good heat conduction of FML make it suitable for subsea applications. Commonly, FML with a combination of aluminium (Al), titanium (Ti), stainless steel (SS) alloys and FRP are widely used for ocean applications. Compared to other FML, the SS alloy-based FML is typically used in subsea applications as it has more creep and excellent corrosion resistance. In India, under the Ocean Acoustics programme of the National Institute of Ocean Technology (NIOT), an autonomous underwater Ambient Noise Measurement System (ANMS) has been developed and deployed in the shallow waters of Indian seas for the past 12 years to study the background noise prevailing in the sea. To accommodate electronics and power packs for the measurement of ambient noise at an ocean depth of 100 m, subsea housing with stainless steel 316L (SS316L) material for a pressure rating of 1 MPa has been developed. The objective of this study is to develop the FML with SS316L and FRP for reducing the weight of the housing. Based on the literature studies and Classical Laminate Theory (CLT), the FML has been fabricated as a 0.45 m (450 mm) panel with a sequence of SS316L as outer layers and E-glass fibre and carbon as the inner layers. The total thickness of the laminates is 0.006 m (6 mm). The developed FMLs are processed with water jet cutting machines to carry out various testing such as tensile, compression and flexural, which are relevant to the characterization of FML and the experimental results are described in the paper.
“Do Mutual Funds Deliver Alpha”; An assessment of Mutual the Funds Industry in the United Kingdom (UK)
Authors: Ngowi Harrison 
Published: December 2023

The main purpose of this paper is to assess if “Mutual fund can deliver Alpha”. Alpha being the measure of performance in excess to market performance (Alpha = mutual funds return – market return). In assessing the performance of mutual funds in UK, the study employed descriptive research whereby qualitative and quantitative research approaches were used. The study assessed the performance of 50 mutual funds for the period of 19 years from January 2001 to December 2019 using data from Financial Times (FT) all share market index. The result shows mutual funds significantly performed below the market performance. Study recommends investors to use mutual funds as investment vehicles to earn normal return rather than expecting abnormal return and other evaluation metrics measures free from assumption limitations to be used to assess the performance of mutual funds.
Strategies for Improving the Damage Tolerance of Future Composite Materials
Authors: Hogg P. J. , Potluri P. 
Published: December 2023

Improving the damage tolerance of a composite is identified as a key goal for future developments. A change in emphasis is suggested with a move away from the philosophy of improving performance by increasing the resistance of the laminate to damage formation, which should be accompanied by attempts to control the nature of damage such that energy can be absorbed through cracking in a way that is not deleterious to the final properties of the structure.
Different strategies are proposed to achieve this, consisting of specific attempts to maximise the resistance of the laminate to damage growth by improving interlaminar toughness, GI (prop) or by introducing new architecture into the composite such that the nature of damage is modified. Examples are provided of the use of interlaminar veils, 3D textile forms and the use of specific fiber hybridisation to facilitate the improved resistance to crack propagation.
Reflector Design for Simulating Varying Heat Flux on Nose Cap of a Re-entry Module
Authors: C. Varghese Rony , Sundar B. , Chacko M. J. 
Published: December 2023

For thermo-structural tests of a nose cap for a re-entry module accurate simulation of time and space varying heat flux is essential for generating the actual temperature gradients as expected in flight. Temperature gradient simulations along with simulated structural loads are essential for testing the structural integrity of the C-C nose cap.
Contoured reflectors are essential for obtaining spatial distribution of incident heat flux. For realizing the reflector for thermo-structural testing, it is important to design radiation reflectors that will generate required heat flux envelope along the nose cap geometry. Reflector design for simulating varying heat flux on re-entry nose cap has been carried out by estimating view factor between nose cap and for different geometries of reflector.
Design could be accomplished by making use of view factor algebra. Elemental heat flux values were validated with literature data and methodology for reflector heat flux design was validated against test data. With single flat reflectors and multiple flat reflectors, the required spatial variation of incident radiative heat flux could be realized efficiently. View factor variation is compared with heat flux variation along the nose cap. It is recommended practice to have multiple reflectors for simulating required varying heat flux on the nose cap due to better flexibility.
Limestone in cement compositions with additives to increase frost resistance
Authors: Корчунов И.В. , Потапова Е.Н. , Сивков С.П. , Волошин Е.А. , Лукошкин С.А. 
Published: December 2023

Исследование проведено с целью определить влияние известняка как минеральной добавки в составе цемента на морозостойкость цементного камня. Структура и свойства материалов были изучены с применением методов рентгенофазового и дифференциально-термического анализов, сканирующей электронной микроскопии, пикнометрического определения плотности, а также путем физико-механических испытаний стандартных образцов. Установлено, что замещение части клинкера в цементе известняком в количестве до 15 % масс. может привести к некоторому снижению прочности, однако этот недостаток компенсируется большей экологичностью и повышенной морозостойкостью такого добавочного цемента. Показано, что цементы с добавкой известняка успешнее, чем бездобавочный цемент, противостоят коррозии при попеременном замораживании—оттаивании в водном растворе NaCl. Причина — образование в цементном камне в присутствии СаСО3 плотной, химически более инертной по отношению к NaCl структуры на основе кристаллов фаз AFm- CO3. В отсутствие известняка структура формируется фазами AFm-SO4, склонными к многократному цикличному взаимодействию с ионами порового раствора с образованием хлорсодержащих фаз AFt. Это приводит к перекристаллизации кристаллогидратов, возникновению внутренних напряжений и, в конечном счете, к снижению прочности цементного камня. Таким образом, при прочих равных условиях выше морозостойкость цементного камня, в котором благодаря введению в состав цемента добавки известняка содержится минимальное количество моногидросульфоалюминатов кальция и повышенное количество гидрокарбоалюминатов кальция.
The purpose of the research was to determine the effect of limestone as a mineral additive in cement on frost resistance of hardened cement. The structure and properties of materials have been studied us-ing methods of X-ray phase and differential thermal analysis, scanning electron microscopy, pycnometer density tests, as well as by physical and mechanical tests of standard samples. It was found that the replacement of the clinker in cement with limestone in an amount up to 15 wt. % can lead to some reduction in strength, but this drawback is compensated by a greater environmental friendli-ness and increased frost resistance of such cement.
Modelling of aspiration modes of ball tube mills
Authors:  Богданов В.С. ,  Анциферов С.И. ,  Богданов Д.В. ,  Бажанова О.И. ,  Сычев Е.А. 
Published: December 2023

Рассмотрено моделирование аспирационных режимов шаровой барабанной мельницы с учетом термовлажностных условий измельчения многокомпонентной шихты, в составе которой содержатся клинкер, гипс и шлак. Получены уравнения для расчета следующих показателей: размера частиц готового продукта; давления водяного пара в аспирационном воздухе в зависимости от влагосодержания шихты при различных значениях разряжения аспирационного воздуха; коэффициента динамической вязкости аспирационного воздуха в зависимости от влагосодержания шихты при различных температурах. Приведен пример численного расчета поля скоростей аспирационного воздуха в барабане мельницы.
Modelling of the aspiration modes of a ball tube mill taking into account the thermal and moisture conditions of grinding a multicomponent charge containing clinker, gypsum and slag is discussed. Equations for calculating the following indicators are obtained: the particle size of the finished product, water vapor pressure in the aspiration air depending on the moisture content of the charge at different values of underpressure of the aspiration air; the coefficient of dynamic viscosity of the aspiration air depending on the moisture content of the charge at different temperatures. An example of numerical calculation of the velocity field of aspiration air in the mill shell is given.
Synthesis of ultrafine additive produced by hydrolysis of Portland cement for cement matrix modification
Authors: Урханова Л.А. , Лхасаранов С.А. , Данзанов Д.В. , Макаров В.Р. 
Published: December 2023

В статье представлены результаты исследований использования коллоидной добавки, полученной путем гидролиза портландцемента, для модификации цементного камня. Разработан способ получения такой добавки, установлены ее оптимальные дозировки, предложен механизм гидратации цемента в ее присутствии. Установлено, что исследованная добавка в интервале дозировки 0,2—1 % массы цемента (в расчете на 2 %-ный раствор) является ускорителем твердения цемента и модификатором, повышающим его прочность. Предел прочности при сжатии цементного камня с исследованными добавками во все сроки твердения выше, чем у контрольных образцов. Максимальные значения прочности показали образцы цементного камня в возрасте 28 сут — 98—100 МПа.
The paper presents the results of studies of the use of colloidal additive produced by hydrolysis of Portland cement to modify the cement matrix. The method for obtaining this additive has been developed, its optimum dosages established, the mechanism of cement hydration in its presence suggested. It was found that the examined additive in the dosage interval of 0.2—1% of cement mass (in relation to 2% mortar) is a cement hardening agent and a cement modifier increasing its strength. The compressive strength of cement matrix with the tested additives in all periods of hardening was higher than that of the control samples. The maximum strength values were shown by the samples of cement matrix at the age of 28 days — 98—100 MPa.
Best Available Technologies as a driving force of ecological and technological modernization of cement production
Authors: Потапова Е.Н. , Гусева Т.В. , Тихонова И.О. , Аверочкин Е.М. 
Published: December 2023

Описаны особенности перехода к технологическому нор­мированию в сфере охраны окружающей среды в Российской Федерации, основанному на концепции наилучших доступных технологий. Обсуждены требования и технологические показа­тели наилучших доступных технологий в сфере производства цемента, а также подходы к применению альтернативного топ­лива, повышению ресурсной эффективности и установлению индикативных показателей выбросов парниковых газов.
Features of the transition to technological standardization in the field of environmental protection in the Russian Federation based on the concept of the best available technologies are described. Requirements and technological parameters of the best available technologies in the field of cement production, as well as approaches to the use of alternative fuels, increasing the resource efficiency and the establishment of indicative values of greenhouse gas emissions are discussed.
Role of material selection in mix optimization of 3D printable concrete
Authors: Триведи А.  ,  Мандре М.К. , Сингх Б.  ,  Оджха П.Н. 
Published: December 2023

3D-печать представляет собой инновационный метод аддитивного производства с цифровым управлением, который позволяет создавать архитектурные и структурные компоненты без опалубки, в отличие от традиционных методов строительства с использованием бетона. Наиболее важные свойства свежеприготовленного бетона — экструдируемость и сохраняемость формы уложенного материала, которые тесно связаны с удобо укладываемостью и допустимым временем работы со смесью*. На эти характеристики существенно влияют пропорции между содержанием компонентов смеси и наличие в ее составе химических добавок. Настоящее исследование посвящено оптимизации дозировки материалов при изготовлении смеси для 3D-печати. При разработке рецептуры смеси использовались цемент, зола-унос, микрокремнезем, мелкий заполнитель и вода, а также химические добавки. Результаты настоящего исследования показывают, что как оптимизация смеси с использованием различных комбинаций цементных вяжущих, так и выбор оптимальной дозировки химических добавок очень важны для получения бетона, пригодного для 3D-печати.
The printing process is a novel digitally-controlled additive manufacturing method which can build architectural and structural components without formwork, unlike conventional concrete construction methods. The most important fresh properties are extrudability and buildability, which have mutual relationships with workability and open time. These properties are greatly influenced by the mix proportions and the presence of superplasticiser, retarder, accelerator and polypropylene fibres. The present study is about optimisation of material quantity to obtain a 3D printable mix with 3D printer. Cement, fly ash, silica fume, fine aggregate, water and chemical admixture are used for developing a 3D printable mix and optimum dose of chemical admixture such as PC base chemical admixture and Viscosity Modifying Admixture (VMA) is used to optimise the 3D printable mix. The study indicated that the dosage of superplasticizer needed to achieve the similar flow value increases as a/b increases. The plastic viscosity increased by about 35 % when a/b increased from 0.75 to 0.9. The flow was ranging from 160 to 225 mm which indicates dependency on the material type and packing density. Study also highlighted that yield stress of mix is important to achieve buildability and low yield stress value can lead to collapse of layers and will also prevent layer wise buildability. The optimum dose of polypropylene fibre was found to be 0.1 % to achieve 3D printable mix without clogging or shrinkage crack. The open time is found to be about 12—15 minutes for the materials. Studies reported in this paper highlights that both mix optimisation with different combination of cementitious binders and selection of optimum dosage of superplasticizer and VMA are very critical in achieving a 3D printable concrete.
Mechanics of crushing media in ball tube mills with transverse-longitudinal motion of grinding bodies
Authors:  Богданов В.С. ,  Анциферов С.И. ,  Богданов Д.В. ,  Сычев Е.А. 
Published: December 2023

В статье рассматривается методика расчета кинематических параметров движения мелющих тел в шаровой барабанной мельнице с их поперечно-продольным перемещением. Получены математические зависимости, позволяющие рассчитать углы отрыва шара от внутренней поверхности барабана мельницы и наклонной межкамерной перегородки. Приведен анализ расчетов траектории движения и углов отрыва шара в течение цикла. Подтверждена интенсификация движения мелющих тел за счет их дополнительного продольного перемещения наклонной межкамерной перегородкой.
The paper considers the method of calculation of kinematic parameters of the transverse-longitudinal motion of grinding bodies in a ball tube mill. The mathematical dependences allowing to calculate the angles of ball bounce from the inner surface of the mill tube and the inclined inter-chamber partition were obtained. The analysis of calculations of the ball movement trajectory and breakaway angles during the cycle is given. The intensification of grinding bodies’ motion due to their additional longitudinal displacement by the inclined inter-chamber partition is confirmed.
REVIEW JURIDICAL REDISTRIBUTION OF LAND TO THE OBJECT OF LAND IN THE DISTRICT DELI SERDANG
Authors: Tanjaya Willy , Yusriando Yusriando , Liesaputra Djevin Septry 
Published: December 2023

For the State of Indonesia the land is a gift from God Almighty as well as national wealth Land in an agrarian society has a very important positions so it is very necessary for the state and society to mak e the best use of th e land for the welfare of the people for their survival Therefore this discussion is very interesting to study This research is: analyzing the laws and regulations concerning the redistribution of land objects in Indonesia analyzing the implementation of redistribution land object in Deli Serdang Regency analyzing the obstacles experienced in land redistribution for land objects in Deli Serdang Regency Can provide benefits for the development of legal science especially regarding Land Redistribution in Indonesia Practical Benefits is expected to provide useful information useful for the community/readers and Notaries in carrying out their duties related to Land Redistribution of Land Objects in Indonesia Indonesia The theoretical framework used is legal certainty namely providing legal certainty to individuals with the aim of protecting individuals from the arbitrariness of the government or other legal entities.