bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES BY FUTURE TEACHERS IN THE EDUCATIONAL PROCESS OF A HIGHER EDUCATION INSTITUTION
Authors: REBENOK REBENOK , TORUBARA OLEKSII 
Published: July 2023

It has been found that the use of information and communication technologies in the educational process of higher education institutions is predetermined by the urgent need of training future teachers to be able to perform their professional functions in the modern society. As information is increasingly becoming a socially significant resource, it requires highly qualified specialists who have a good command of ICT and effectively use them in their professional activities. It is worth noting that in educational activities, it is often necessary to use laboratory equipment, stands and complexes in order to increase the visibility of various phenomena and processes, so information and communication technologies are part of such complex that should perform various functions.
It has been established that the large-scale introduction of information and communication technologies into the educational process leads to the fact that future teachers and pedagogues can be separated in the educational process and in space and time, but at the same time there is an alleged face-to-face didactic interaction between them. The peculiarities of the use of information and communication technologies by future teachers of professional training in the educational process of a higher education institution are revealed. The process of using information and communication technologies by teachers of professional education in higher educational institutions is determined and substantiated, and the peculiarities of students’ mental development before the use of information and communication technologies are characterized.
It is established that while mastering the educational material, the formation of the motivational sphere of students is carried out through the awareness of the target setting, drawing the attention of future teachers not only to the importance of this educational component, but also to the further professional activities. The effectiveness of learning is determined not only by the content, but also by the way of learning, or the operational side of the activity. The identification of the operational side of learning activities and the process of forming it in future teachers is a central psychological problem of learning. It is proved that in the course of training, future teachers have the opportunity to analyse the received computer model and make quantitative measurements, solve the problem of choosing optimal parameters. As a part of this work, they perform the role of researchers who conduct an experiment and interpret its results. The program provides the possibility of reusing the material and choosing an individual pace of work in the classroom.
دور الذكاء العاطفي في عملية اتخاذ القرار دراسة تحليلية لأراء عينة من الموظفين في وزارة الثقافة والشباب في مدينة اربيل
Authors: كريم شيرواني ديلان فؤاد 
Published: July 2023

يهدف البحث إلى توضيح العلاقة الارتباط والأثر بين ذكاء العاطفي واتخاذ القرار في وزارة الثقافة والشباب. اتبع البحث المنهج الوصفي التحليلي من خلال وصف وتشخيص أبعاد متغيرات البحث وتحليل علاقات الارتباط والتأثير بين متغيري البحث. وتمثلت مجتمع البحث بالموظفين في وزارة الثقافة والشباب، والتي تضم (100) موظف والموظفة وتم توزيع (85) استمارة واسترجاع (80) استمارة وقد اعتمد البحث استمارة الاستبانة كأداة رئيسية للحصول على البيانات والمعلومات المتعلقة بالجانب الميداني وتم استخدام برنامج (SPSS-Ver.28) للتحليل الاحصائي.
ومن أهم ما توصل إليه البحث وجود علاقة طردية قوية بين الذكاء العاطفي وعملية اتخاذ القرار ووجود تأثير لذكاء العاطفي على عملية اتخاذ القرار. واقترحت البحث الاهتمام بأبعاد الذكاء العاطفي، معرفة مدى اهميته لدى موظفي وزارة المبحوثة من خلال التدريب العملي، اهتمام بزيادة الوعي لدى الموظفين لوزارة المبحوثة بأهمية عملية اتخاذ القرار بكل خطواتها.
دور السياسة المالية في تصحيح المسار التنموي في العراق: دراسة تحليلية للمدة (2010-2021)
Authors: عبدالله ياسين عثمان 
Published: July 2023

يهدف البحث لدراسة وتحليل دور السياسة المالية في تصحيح المسار التنموي في الاقتصاد العراقي، عبر التطرق لأدوات السياسة المالية خلال المدة (2010-2021)، من أجل الإجابة على تساؤل هو: ما هو دور السياسة المالية في تصحيح المسار التنموي العراقي؟ وما هي الرؤية التوجيهية لتصحيح اختلالات هذا الدور؟
حيث إن للسياسة المالية مكانة في توجيه اقتصاديات البلدان نحو تنمية اقتصادتها، وخاصة العراق الذي يسعى لتحقيق تطورات تنموية في اقتصاده. ليتوصل البحث إلى عدد من الاستنتاجات كانت أهمها: بأنه بالرغم من التوجهات الاصلاحية للسياسة المالية العراقية، لكنها عبارة عن أهداف واجراءات توضع في خطط تنموية لا يتم تنفيذها فعلياً عند اعداد الموازنات المالية للحكومة، ولم ترى تأثير فعلي على المسار الاقتصادي العراقي وتنميته. حيث بالرغم من إن بعض الأعوام شهدت تراجع في معدلات نمو الناتج المحلي الإجمالي في العراق إلا أن السياسة المالية في العراق لم تواكب مسار تراجع النمو الاقتصادي، حيث كان على هذه السياسة أن تتجه نحو الإنفاق الاستثماري لتعيد تنشيط الاقتصاد العراقي، التي بقت معدلاته من النفقات العامة منخفضة نسبياً خلال مدة البحث.
Analyzing Graduate's Skills to Meet the Requirements of the Banking Sector: A case study on the Department of Finance and Banking For the year 2022
Authors: Muhammed Ameer Saleem 
Published: July 2023

The study aims to determine the acquired skills by graduates of the Finance and Banking Department, the required skills of the banking sector, and the share of these graduates among the employees of selected banks.
The study used data gathered through a questionnaire form and distributed it to the graduates of the Finance and Banking Department which are (171) graduates, as well as to 4 private banks in Erbil (KIB, RT, Cihan, and Erbil).
The study relies on a descriptive analysis approach that theoretically discusses the graduates’ skills. Then practically focuses on the extent of participation of finance and banking graduates in meeting the needs of the banking sector in the city of Erbil.
The study concludes that graduates of the Finance and Banking Department have acquired all the skills related to the banking sector during university education. The share of these graduates in employees of the selected banks is very low.
The study recommends that the finance and banking departments in the College of Administration and Economics must consider the field reality of banking in setting their subjects and curricula so that their graduates can acquire the same skills and abilities required by the banking sector. The department also should continuously open special courses along with university studies to familiarize students with banking in practice.
The Impact of Digital Knowledge Management on Tax Compliance Efficiency: An Empirical Study of the General Tax Authority
Authors: Abdulameer Al-Rubaye Mohammed Hasan , Khichari Al-Ta'I Ali Hussein 
Published: July 2023

This paper investigates the relationship between knowledge management processes and tax efficiency in the context of tax administration organizations. A sample of 52 employees from the Federal Taxation Bureau was selected using stratified random sampling. Data were collected through a structured questionnaire examining various aspects of knowledge management processes, including knowledge acquisition, organization, and transfer, as well as tax efficiency indicators, such as compliance and effectiveness.
Statistical methods, including Pearson Correlation and multiple regression analysis, were used to analyze the data. Our findings reveal a statistically significant positive relationship between knowledge management processes and tax efficiency, with a Pearson Correlation Coefficient of 0.561 at a significance level of 0.01. The results also support the hypothesis that knowledge management processes have a substantial impact on tax efficiency. Specifically, we found that the combined effect of knowledge management process variables accounts for 31.5% of the variance in tax efficiency.
This study contributes to the understanding of the role of digital knowledge management in enhancing tax administration organizations' performance. The findings suggest that investing in effective knowledge management practices, such as capturing, storing, and sharing tax-related information, can lead to improved tax efficiency. Based on these results, we recommend that tax administration organizations focus on developing and implementing robust knowledge management strategies to boost their performance and compliance with tax regulations.
The impact of resilience on corporate reputation in Muslim Countries
Authors: Nimr Al-Maliki Hind Shafeeq , Salehi Mahdi , Naser Mohsen Abdul Ridh 
Published: July 2023

This study addresses the relationship between resilience and Corporate Reputation (CR) in Muslim countries (Iran, Bahrain, Iraq, Kuwait, Saudi Arabia, and UAE). The problem of the study was determined by the nature of the relationship between financial flexibility and the reputation of banking companies, which is a problem in itself. And studying the methods used in banks to face reputational risks and knowing the extent to which indicators of financial flexibility can be applied in banks, and knowing what is the level of relationship between the indicators of the study variables and their nature
This study investigates whether and how resilience affects CR in Muslim countries. This study is causal correlational. It used information from the companies listed on Tehran Stock Exchange in Iran, Bahrain, Iraq, Saudi Arabia, and UAE from 2014 to 2019. Hypotheses are tested via Logistic Regression. Findings show a positive and significant relationship between resilience and CR in the studied Muslim Countries. This relationship is higher in more resilient companies with higher reputations. The coefficient of determination and McFadden’s value indicates that Bahrain companies have the highest relationship while Kuwaiti companies have the lowest. Since this study is conducted in the emerging financial markets of Iran, Bahrain, Iraq, Kuwait, Saudi Arabia, and UAE, with their unique economic and political situations, it provides a wealth of information.
This study and the mentioned ones found that enhancing the firm’s resilience improves the interested parties’ perceptions because the company’s reputation is regarded among its performance, behaviors, and policies (Lombardi et al., 2020). Managers should cooperate more with their colleagues, suppliers, distributors, and customers. Therefore, they can receive support during the crisis and be more resilient. Therefore, according to the hypothesis test results, companies must pay considerable attention to resilience.
تأثير تطبيق معيار المحاسبة الدولي 21 على الاداء المالي للمصارف
Authors: حسن الشمري محمد كريم , كامل الدوري عمر علي 
Published: July 2023

تعد المصارف التجارية محور النظام المالي، إذ إن فاعلية الجهاز المصرفي وكفاءته تعد مؤشرا اساسيا على تقدم البلدان وتطورها، كما أنها أساس تفعيل مختلف قطاعاته الاقتصادية إذ تساهم العمليات المالية بشكل عام والمصرفية منها بشكل خاص في الاستقرار الاقتصادي أو أنها قد تكون أحد أهم الأسباب المباشرة أو غير المباشرة في حدوث الأزمات المالية في البلدان.
لهذا السبب كان من الضروري لهذه المصارف أن تعيد النظر في تقييم أدائها وفاعلية الأنماط المستخدمة في تقييم الخدمات المصرفية ومدى ملاءمتها مع التحديات الجديدة حيث تعمل المصارف على تطوير عملها ورفع مستوى كفاءة أدائها باستخدام الأساليب والاستراتيجيات والأطر التي تمكنها من اتخاذ قرارات سليمة.
Construção e validação de tecnologia educativa para paciente no pré-operatório imediato de cirurgias eletivas
Authors: Caciano Kelly Regina Pires da Silva , Pina Rizioléia Marina Pinheiro , Jardim Lucília de Fátima Santana , Albuquerque Aline Duarte , Albuquerque Camila Freire , Cordeiro Priscilla Mendes 
Published: July 2023

Objetivo: Construir e validar uma tecnologia educativa para orientação dos pacientes em pré-operatório imediato de cirurgias eletivas. Métodos: Trata-se de um estudo metodológico, desenvolvido em um hospital público do Amazonas, de Janeiro a Abril de 2021. Com 13 juízes, destes, dez juízes especialistas da área da saúde e três juízes fora da área de saúde. Quanto ao público-alvo foram 20 pacientes internados em pré-operatório de cirurgia eletiva. Os avaliadores responderam o instrumento de avaliação seguindo a escala Likert, foi utilizado o Índice de Validade de Conteúdo considerado como aceitável índice maior ou igual a 0,80. Resultados: os dados estatísticos demonstraram um nível de concordância entre as respostas dos juízes de 93,35% e alcançando o Índice de Validade de 93,35%. Obteve-se um percentual de concordância mínima entre o público-alvo acima de 99,8%. Conclusão: Foi construída uma tecnologia que proporciona orientação, previne complicações e promove autonomia e confiança ao paciente.
Práticas integrativas e complementares: utilização por fisioterapeutas na atenção primária à saúde no município de Belém - PA
Authors: Anjos José Francisco Dias dos , Santos Michelle da Silva , Azevedo Marineuza Jardim , Lima João Paulo Menezes de , Silva Marcos Valério Santos da , Santos Emmanuele Celina Sousa dos , Pinto Gabriela Lorena Pinheiro Lopes 
Published: July 2023

Objetivo: Verificar se os fisioterapeutas da atenção primária do município de Belém-PA estão fazendo uso das Práticas Integrativas e Complementares (PICs) em sua terapêutica. Métodos: Trata-se de estudo descritivo, realizado com 20 fisioterapeutas, com idades entre 24 e 54 anos. Os participantes foram investigados, por meio de um questionário, quanto ao conhecimento das PICs e sua utilização na Atenção Primária à Saúde. Os dados obtidos foram analisados por estatística descritiva com auxílio do software Bioestat. Resultados: O conhecimento acerca da Política Nacional de Práticas Integrativas e Complementares (PNPIC) foi relatado por 70% dos fisioterapeutas, porém apenas 50% manejam alguma prática. Quando perguntados se a PNPIC está instituída legalmente no município de Belém-PA, 50 % afirmaram não saber. Em relação ao tipo de formação em PICS dos profissionais, 50 % realizaram curso de auriculoterapia; quando perguntados se registram os procedimentos de PICs nos sistemas de informação, apenas 20 % dos profissionais que manejam relataram que sim. Conclusão: Apesar do aumento no uso dessas práticas nos últimos anos, o seu potencial terapêutico e suas contribuições para a saúde ainda são pouco explorados no SUS pelos fisioterapeutas na APS do município de Belém-PA.
Distrofia muscular de Duchenne
Authors: Portela Marcus Vinicius Menezes , Weksler Felipe Lima , Vallim Yuri Vasconcellos , Siqueira Emílio Conceição de 
Published: July 2023

Objetivo: Analisar as características da Distrofia Muscular de Duchenne (DMD). Revisão bibliográfica: A DMD é a distrofia muscular infantil mais comum em todo o mundo, sendo uma doença recessiva ligada ao X, causada por mutações no gene que codifica a distrofina, afetando 1 em 3.500 a 5.000 meninos. A distrofina é uma grande proteína do citoesqueleto que facilita as interações entre o citoesqueleto, a membrana celular e a matriz extracelular. Na DMD, a distrofina está ausente o que ocasiona fragilidade e permeabilidade excessivas da membrana, desregulação da homeostase do cálcio e dano oxidativo. Os sintomas se manifestam durante a primeira infância, piorando progressivamente com perda da deambulação, e, posteriormente, insuficiência respiratória e cardíaca. Considerações finais: A DMD é uma doença neuromuscular em que há fraqueza muscular severa e a morte se da aproximadamente aos 30 anos em decorrência da insuficiência cardiorrespiratória. Atualmente, não existe cura para a doença, sendo aplicadas medidas de suporte. A administração de glicocorticóides, como prednisona e deflazacort, deve ser iniciada imediatamente após o diagnóstico com objetivo de preservar a função muscular. Além disso, medidas de ventilação não invasiva devem ser fornecidas para os pacientes que precisam.
النظم الأساسية للموازنات العامة مع إشارة الى انموذج الموازنات في مصر والاردن
Authors: طاهر ميرخاس , الصفار أحمد 
Published: July 2023

هناك ضرورة الى وجود نظري أو الى وجود مجموعة من النظريات يمكننا من فهم المجال المرتبط بالموازنات العامة والأساس الذي يوجه تطورها وكذلك مدى تأثيرها في التعامل على المشاكل الموجودة. ويتم إعداد الموازنات باستخدام هيكل رسمي يربط بين عناصر الموازنة المختلفة في وثيقة متماسكة. يوفر هذا الهيكل الأساس التي توجه تطوير الموازنة، وكتسمية اكثر ملائمة، سوف نسميها "نظم الموازنة". على الرغم من استخدام مصطلحات مثل "صيغ الموازنة"، "مناهج الموازنة"، وغالبا ما يتم استخدام "أنواع الموازنات"، ولكن تبدو "نظم/أنظمة الموازنة" أكثر ملاءمة، لأنه كما هو الحال لأي نظام، فالموازنات هي ايضا هيكل رسمي مع مكونات مترابطة والتي يتم ربطها معا بطريقة متماسكة لتحقيق اهداف وغايات الحكومة. وتهدف الدراسة التعرف على جميع انواع نظم الموازنات العامة الأساسية الموجودة من نظام موازنة البنود الى النظم الاخرى الحديثة والمتطورة والتعمق في استعراضها بالتفصيل وبيان هياكلها و كذلك كيفية بناءها بغية اعطاء صورة كاملة عن كل نوع من أنواعها، وكذلك تسليط الضوء على نظام الموازنة في كل من مصر والاردن بغية الاستفادة من تجربتهما وذلك سعيا في تطوير نظام الموازنات العامة من قبل السلطات المختصة لدى الدول النامية. وقد توصل الدراسة الى عدة نتائج يمكن تلخيص أهمها بمايلي:

استخدام موازنة البنود هو السائد لدى حكومات الدول النامية كغالبية الدول العربية ومنها العراق ايضا، ويمكن ان نستثني منها الاردن التس سعت أخيرا الى تطوير نظامها المالي ومنها الموازنة العامة.
هناك امكانية لدى السلطات المالية وادارات الموازنات العامة لدى الدول النامية ومنها العربية ان تقوم بتطوير نظم موزاناتها العامة عبر ادخال التعديلات الجديدة وكذلك استخدام هياكل النظم الحديثة والمتطورة وذلك من اجل تخصيص أفضل للموارد الاقتصادية وبالتالي تحقيق مستويات أفضل من النمو والتنمية الاقتصادية وهذا ما يحقق فرضية الدراسة، ويمكن هنا الاستفادة من تجربة الاردن.

وعلى ضوء النتائج التي تم التوصل اليها فقد تم الإشارة الى العديد من التوصيات أهمها ما يلي:

على السلطات المالية وكذلك السلطة المختصة بالموازنة العامة في الدول النامية ومنها العراق ايضا أن تهتم بشكل أكبر بتطورات نظم الموازنات العامة في العالم وان تحاول جاهدا في سبيل الوصول الى استخدام أفضل نظام موازنة تحقق الاهداف الاقتصادية الكلية وخاصة المتعلقة بالجوانب الاجتماعية كالفقر وعدم المساوات في توزيع الدخل.
على سلطة الموازنة العامة العراقية (دائرة الموازنة-الوزارة المالية) ان تشكل فريقا خاصا من المختصيين لكي يبحث في نظم الموازنات الحديثة ومن ثم تقرر تحديث النظام القائم والمحاولة على تهيئة الموظفيين المعنيين في سبيل تخصيص أفضل للموارد المالية والاقتصادية للبلد.
MEDAN MAKNA AKTIVITAS KAKI DALAM BAHASA SASAK DIALEK A-E
Authors: Hakim Lukmanul , Roveneldo  , Al Jamiliyati Nasikhatul Ulla , Arjulayana  
Published: July 2023

Inventarisasi bahasa-bahasa daerah perlu terus dilakukan karena hasilnya dapat digunakan, di antaranya untuk memperkaya kosakata dan menambah lema Kamus Besar Bahasa Indonesia. Berbagai upaya telah dilakukan untuk menjaga kelestarian bahasa dan budaya daerah, seperti memasukkan pelajaran bahasa daerah sebagai sebagai muatan lokal di sekolah dasar dan menengah. Penelitian ini bertujuan untuk menginventarisasi leksikon bahasa Sasak, dialek a-e yang berkaitan dengan medan makna aktivitas kaki. Metode penelitian yang digunakan dalam penelitiaan ini adalah metode deskriptif-kualitiatif. Data dalam penelitian ini didapatkan dari komunitas tutur asli bahasa Sasak, dialek a-e di dua desa dan kelurahan yang berada di Kabupaten Lombok Tengah. Data dalam penelitian ini berupa data Kamus bahasa Sasak Indonesia dan data lisan dari penutur bahasa Sasak, dialek a-e. Teknik yang digunakan untuk mengumpulkan data adalah telaah pustaka, teknik cakap, dan teknik simak. Adapun teknik yang digunakan untuk analisis data adalah teknik analisis komponen. Hasil penelitian menunjukkan bahwa bahasa Sasak memiliki 37 leksem dan 6 submedan makna yang berkaitan aktivitas kaki. Leksem-leksem medan makna aktivitas kaki dalam bahasa Sasak yang berhasil dijaring adalah nganjeng ‘berdiri’, terenjeng ‘berdiri terpaku’, betelékot ‘berdiri santai, betelinjaq ‘berjinjit’, betomet ‘berdiri dengan tumit’, ngangkang ‘berdiri mengangkang, nyerutat ‘bangun tergopoh-gopoh’, toès ‘bangun’, lampaq ‘berjalan’, melèce ‘lalu lalang’, bekasor ‘berjalan dengan menggesek-gesekkan telapak kaki’, ngampang ‘berjalan merangkak’, kebunjaq ‘berjalan tidur’, beténgkak ‘berjalan dengan satu kaki’, ngésot ‘berjalan dengan pantat’, ngelamang ‘keluyuran’, pelai ‘lari’, rarat ‘lari cepat’, ngijik ‘lari dengan langkah-langkah pendek’, kebur ‘kabur’, mimit ‘lari sangat cepat’, babar-abar ‘lari tunggang langgang’, barong-arong ‘berlomba lari’, maléq ‘mengejar’, ngober ‘mengusir’, nyeran ‘memburu’, nendang ‘menendang’, nyépor ‘menendang dari belakang’, ngelanjak ‘menendang dengan telapak kaki bawah’, ngapér ‘menendang menyapu’, ngetik ‘menendang ke belakang’, ngapak ‘menendang ke belakang dengan perut telapak kaki’, begenjah ‘menginjak’, ngerencak ‘menginjak dengan keras’, ngémoq ‘menginjak-injak cucian’, ngicaq ‘menginjak pelan’, nyelontak ‘melompat’, ngeléngkak ‘melangkahi’, berunjaq ‘berlompat-lompat’, dan nyerimpoh ‘terjun’.
Analysis of Capital Budgeting Green Industry in Innovative and Sustainable Post-Mining Programs in Belitung Regency
Authors: Dwiharto Arisandi , Kurniasih Augustina 
Published: July 2023

Purpose: The main purpose of this article is to evaluate the feasibility of the re-mining project of the closure tin mine area which is then processed into silica products according to export specifications, which is simultaneous with the process of environmental management of the closure mining area.

Theoretical framework: Determining the capital budgeting of the project, financial indicators: Payback Period, NPV, Profitable Index, Internal Rate Return, and Return of Investment, and sensitivity

Design/methodology/approach: A quantitative approach will be used to analyze the capital budgeting calculations to build a green industry through re-mining and silica refinery activities in good environmental management, not only land rehabilitation and vegetation restoration activities but post-mining activities, however synergized through creating an innovative program.

Findings: Based on the results of investment calculations, the development of this green industry was declared technically and financially feasible through the management of re-mining, production of silica, and structuring the ex-mining area into a productive green area with a budget commitment that was mutually agreed upon before this activity was carried out.

Research, Practical & Social implications: The post-mining tin location in Belitung Province – Indonesia, still has the potential for non-metallic mineral content, which can be re-mined and refined for silica commodities. The ex-mining area was found to be still an open area and even barren, even though PT Timah Tbk has carried out environmental restoration activities.

Originality/value: In the study of capital budgeting for re-mining and silica refineries, the sensitivity of the analysis to changes in fuel costs and changes in selling prices has also been calculated.
BAYESIAN ANALYSIS OF TOBIT QUANTILE REGRESSION WITH ADAPTIVE LASSO PENALTY IN HOUSEHOLD EXPENDITURE FOR CIGARETTE CONSUMPTION
Authors: Rahmawati Fitri , Subanar Subanar 
Published: July 2023

Tobit Quantile Regression with Adaptive Lasso Penalty is a quantile regression model on censored data that adds Lasso's adaptive penalty to its parameter estimation. The estimation of the regression parameters is solved by Bayesian analysis. Parameters are assumed to follow a certain distribution called the prior distribution. Using the sample information along with the prior distribution, the conditional posterior distribution is searched using the Box-Tiao rule. Computational solutions are solved by the MCMC Gibbs Sampling algorithm. Gibbs Sampling can generate samples based on the conditional posterior distribution of each parameter in order to obtain a posterior joint distribution. Tobit Quantile Regression with Adaptive Lasso Penalty was applied to data on Household Expenditure for Cigarette Consumption in 2011. As a comparison for data analysis, Tobit Quantile Regression was used. The results of data analysis show that the Tobit Quantile Regression model with Adaptive Lasso Penalty is better than the Tobit Quantile Regression.