bluuebunny/crossref_metadata_2025_split huggingface dataset:
Podobieństwa i różnice wynikające z UOR, a MSR w zakresie rzeczowych aktywów trwałych – ujęcie teoretyczne
Authors: Łojek Paweł , Kozioł Wojciech 
Published: July 2022

Powojenny rozwój gospodarki światowej spowodował wiele zmian w jej strukturze. Nastąpił dynamiczny rozwój handlu międzynarodowego, wzrosło znaczenie korporacji i inwestycji międzynarodowych, powstały liczne organizacje międzynarodowe mające na celu współpracę regionalną lub światową. Rozwój ten miał również wpływ na światowe finanse, pojawiła się potrzeba wprowadzenia adekwatnego systemu rozliczenia aktywności ekonomicznej, w szczególności ujawniły się niedostatki w zakresie koncepcji wymiany walut oraz wiarygodności informacji finansowej. Początkiem procesu formalizacji pojawiających się postulatów reformy systemu rachunkowości był X Światowy Kongres Rachunkowości w Londynie w 1972 roku. Jedną z podjętych rezolucji było uruchomienie prac mających na celu sformułowanie międzynarodowych standardów rachunkowości (Łojek 2020). W efekcie powstał system standardów regulujący każdy obszar rachunkowości i sprawozdawczości finansowej.
Celem artykułu jest analiza porównawcza regulacji w zakresie rachunkowości aktywów trwałych zawartych w krajowej ustawie o rachunkowości i Międzynarodowych Standardach Rachunkowości.
W artykule omówiono pojęcie i zasady wyceny środka trwałego. W szczególności przedstawiono wycenę wstępną oraz zasady naliczania amortyzacji i aktualizacji wartości środków trwałych. Tekst pracy został przygotowany w oparciu o literę polskiej ustawy o rachunkowości, międzynarodowego standardu rachunkowości numer 16: rzeczowe aktywa trwałe oraz literaturę z zakresu środków trwałych. Konstrukcja systemu MSSF/MSR powoduje, że korzystanie z danego standardu może wymagać odpowiedniej znajomości pozostałych standardów. Wartością dodaną artykułu jest usystematyzowanie wiedzy w obszarze wyceny i ewidencji środków trwałych, w szczególności możliwości stosowania międzynarodowego standardu rachunkowości 16.
Promoting self-care among youth with type 1 diabetes mellitus
Authors: Pinkham Laura 
Published: July 2022

Each year, diabetes camps provide fun, stimulating, and safe experiences to approximately 20,000 children across North America. At camp, children and teenagers living with diabetes connect with one another in an inclusive and welcoming environment, designed to meet their social, emotional, and medical needs. Campers enjoy a memorable summer experience, where they are also empowered to become more autonomous in managing their diabetes.
Camp Carowanis is a specialized camp for children with Type 1 diabetes in Sainte-Agathe-des-Monts, Quebec. A multidisciplinary team of allied healthcare professionals join youth on-site to encourage and facilitate campers’ acquisition of disease management strategies. The site also serves as an undergraduate medical education elective in pediatric endocrinology for clerkship students at McGill University.
In this article, Laura Pinkham, a medical student at McGill University who completed an elective at Camp Carowanis, shares her observations on the opportunities for promoting self-care among children with type 1 diabetes at camp.
Rural Bilingual Roma Children and Theory of Mind Competencies
Authors: Kyuchukov Hristo 
Published: July 2022

Two age groups of Roma children (3;6-4;6 years old n = 20 and 4;7- 5;6 n = 20) from rural areas of Bulgaria were tested for understanding the classical Theory of Mind (TOM) task (False-belief) and the correlations with two language tests (Evidentiality and Yes/No Questions) were investigated. Coordinate with that the children were tested by means of the nonverbal Knox Cub Intelligent Test. The Theory of Mind tests and the language tests were conducted in both languages – L1 Romani and Bulgarian as their second language. The children attend kindergarten where they learn Bulgarian, but at home, they speak Romani as L1. All children were tested individually in a separate room by the researcher. A Roma woman member of the community and speaker of the dialect of the children tested them in Romani. All the results were analysed using ANOVA. The results frоm the study show that in the performance of both TOM tasks, the older children understand better the tasks and a high number of them have correct answers. The children performed equally well on the tests in both languages. The differences between Romani as L1 and Bulgarian as a second language are not significant. In the performance of the language tasks Evidentiality and Yes/No Questions there is a statistically significant correlation (p < .05000). There is also a correlation between L1 Romani and Bulgarian in performing the language tasks (p < .340526). However, there is no correlation between the language tasks and the TOM tasks. There are correlations between the variables Evidentiality Task Scores and Yes/No Question Task Scores (.4064); also between Evidentiality Task Scores and Knox’s Cube Nonverbal Intelligent Test Scores (.3969); and between the Yes/No Question Task Scores and Knox’s Cube Nonverbal Intelligent Test Scores (.5073). All correlations are only for the Romani language. The conclusion from the study is that the bilingual Roma children develop the Theory of Mind competencies around the age of 4;6 years old. Their language proficiency level in Romani and Bulgarian is basically equal, however when performing intelligence task the children are much better in their mother tongue. The children understand the Theory of Mind task in both languages in equal measure.
Modest Grief in the Office of the Dead: A Case Study of Emotion Terms in Translations of the Orthodox Funeral Vigil
Authors: Shmiher Taras 
Published: July 2022

The aim of this paper is to consider the specific features of rendering ancient emotion terms and words connected with emotions into contemporary languages. The specific texts under study are the Great Litany and the prayer “God of all spirits and of all flesh” from the Byzantine Office for the Dead (its part is the Funeral Vigil): the Church Slavonic and Greek texts serve as the originals, and the translations are into Ukrainian, Polish and English. In religious contexts, ancient emotion terms usually contain psychic reactions and Christian associations which may have disappeared in modern usage. Besides, the emotions used in the funerary texts are never pathetic, but the positive and negative emotions are perfectly balanced. Special attention goes to the emotion of anger which acts as an ethical concept and serves as a synonym for divine punishment in mediaeval Slavonic cultures. The search for equivalents of emotion terms should go within two lines of reception: that of biblical lexis and that of patristic interpretation. Although the change of the meanings from physical rest to spiritual rest, death and other deathly associations is heavily dependent on the fundamentals of Christian theology, the exploration of the conceptual matrices of emotion terms discloses that even such universal emotions as fear and joy contain some space for the national interpretation of believers’ psychic states and the very Divinity. Moreover, translators have to remember that the conceptual matrix of emotion terms altered drastically after the Enlightenment, and the search for successful equivalents makes them insightful and creative.
ESL Students’ Perceptions of Error Correction Techniques in Oral Production: A Level-Based Approach
Authors: Zembyska Maryna , Romanova Yulia , Chumak Nataliia 
Published: July 2022

The article reveals the findings from a survey examining students’ perceptions of corrective feedback involving six groups of the first- through fifth-year ESL students enrolled in Bachelor’s and Master’s programs in English Language and Literature, Applied Linguistics, International Law, and International Communication and Global Media. The study attempts to reveal students’ perceptions of corrective feedback, as well as its perceived effectiveness and psychological relevance, which are analyzed on the basis of students’ answers. The aim of this survey-based research was to explore ESL students’ preferences for the amount and type of corrective feedback in speaking/reading and develop a method to help educators effectively choose the types of corrective feedback on the basis of their students’ level of English. In order to reinforce the study with substantial theoretical evidence, each type of corrective feedback was characterized on the basis of a rigorous review of related evidence-focused literature. The survey, which was administered to 78 ESL students at Taras Shevchenko National University of Kyiv and Khmelnytskyi National University, Ukraine, demonstrated a number of discrepancies in students’ preferences and attitudes. Their responses constituted grounds for assessing and ranking the prevalent verbal correction techniques in ESL teaching according to their perceived relevance. The implications of the current study could be taken into consideration by ESL teachers for determining an optimal set of error correction techniques in their own classrooms on the basis of their students’ level of English.
Frequency of congenitally missing third molars in orthodontic patients.
Authors: Amber Farooq  , Verda Ahmad Khan  , Samia Shad  , Maimoona Afsar  , Sardar Danial Hafeez  , Adil Shahnawaz  
Published: July 2022

Objective: To determine the frequency of congenitally missing third molars in Orthodontic patients. Study Design: Retrospective Study. Setting: Department of Orthodontics at Abbottabad International Dental College, Abbottabad. Period: February 2021 to November 2021. Material & Methods: Retrospective data was collected from the files in the departmental archives. Files from the past seven years were studied for data collection. Congenitally missing teeth were identified from the patient’s history and the Orthopantomogram present within each file. The collected data was analyzed via SPSS software Version 21. Results: Chi-square test was applied to find the frequency of missing teeth. Congenital absence of third molars was highly significant among maxilla and mandible (p-value <0.001). No significant difference was found among the genders. Conclusion: Congenitally missing third molars are more prevalent in the maxilla than the mandible.
Pengembangan Bahan Ajar Dongeng Berbasis Kearifan Lokal Kediri untuk Siswa Kelas III Sekolah Dasar
Authors: Rahmadanty Risma Desya , Laila Alfi , Saidah Karimatus 
Published: July 2022

Penelitian ini dilakukan untuk: (1) mengetahui kevalidan produk pengembangan bahan ajar dongeng berbasis kearifan lokal Kediri dan (2) mengetahui keefektifan produk pengembangan bahan ajar dongeng berbasis kearifan lokal Kediri. Metode yang digunakan yaitu R&D. Teknik pengumpulan data menggunakan angket validasi ahli materi dan ahli bahan ajar, serta uji skala terbatas dan luas. Teknik Analisis dengan uji kevalidan dan keefektivan. Hasil penelitian sebagai berikut. Pertama, hasil kevalidan produk mendapatkan skor 94% dari ahli materi dan 92% dari ahli bahan ajar. Dari hasil tersebut bahan ajar dapat dikatakan sangat valid. Kedua, hasil keefektivan bahan ajar dongeng yang diukur menggunakan pre-test diperoleh 45.52% dan post-test diperoleh 87.5%. Uji normalitas pada skala terbatas mendapatkan nilai pre-test 0.676 dan post-test 0.334. Pada skala luas mendapatkan nilai pre-test 0.680 dan post-test 0.219. Dari hasil tersebut menunjukkan hasil yang signifikan >0.05 sehingga, data dikatakan berdistribusi normal. Pada uji homogenitas diperoleh 0.067>0.05 maka dapat dikatakan data bersifat homogen. Pada uji t mendapatkan hasil 0.000<0.05. Dari hasil eksperimen tersebut menunjukkan hasil yang signifikan maka, bahan ajar dongeng masuk dalam kategori sangat efektif. Hasil penelitian ini penting sebagai landasan kajian pengembangan produk bahan ajar dongeng berbasis kearifan lokal Kediri di SD.
PEREMPUAN DALAM PARTISIPASI POLITIK DI INDONESIA
Authors: Yandy Eza Tri , Mustajab Muhammad 
Published: July 2022

Politic is a way to achieve power constitutionally and non constitutionally and in the process of achieving, regulation are a reference for every indonesian citizen who wants to participate in it. General election, regional head election, which is familiarly known as general election and local election, is a space for filling certain political positions freely or publicly, which is opened as wide as possible for the public, social and political inequality that often becomes a problem for women's existence should no longer occur because justice is the right of all citizens in accordance with the mandate of the 1945 constitution article 28 H verse 2. With the laws which is applicable in Indonesia, it is a breath of fresh air for women's struggles, the application of affirmative action with the zipper system method has a positive impact on increasing the existence of women in politics. The existence of women shows positive results as seen from the percentage of women from the election results in 1999 to 2009, in the 2004 and 2009 elections there was an increase in the representation of women in the legislature of the Republic Indonesia because at that time Law Number 12 of 2003 was issued regarding the elections for DPR, DPD and DPRD and reinforced by law number 10 of 2008 article 55 verse 2, only it decreased slightly in the 2014 election and again increased in the 2019 election. The development of the existence of women in politics in Indonesia continues to develop from time to time, this is the impact of the rules or regulations that are made, it is concluded that legal and binding rules are an important indicator for women's groups, the only thing left is the women must maximize available opportunities . From the analysis carried out, the author suggests that the leaders of parties and institutions administering the general election must determine policies and political structures with applicable standardization.
Application of K-Means Clustering to Monitoring the level of Fertilizer Usage in Rice Fields in Ngawi Regency
Authors: Prabowo Iwan Ady , Wijayanto Hendro , Wantoro Sujud Aji 
Published: July 2022

Fertilizer is a substance given to plants that could be food for plants. Fertilizer itself divided into two types, that is inorganic fertilizers and organic fertilizer. Fertilizer is very important to the needs of farmers, especially farmers. Therefore fertilizer needs should be able to in monitoring in order not to occur lack. The purpose of this study is a grouping of the use of fertilizer in every town in the districts of Ngawi with k-Means algorithm. The formulation of the problem to overcome is how to apply the method of k-means algorithm to categorize fertilizer needs in every town in the Ngawi. K-means is clustering algorithm where one object can be in group based on data similarities. Clustering results K-means Clustering is seen in the first group high (Cluster 1) contains 6, In the second group medium (Cluster 2) contains 2 sub-districts, while in the third group low (cluster 3rd) contains 11 sub-districts.
COOPERACIÓN INTERNACIONAL Y DESARROLLO PRODUCTIVO EN ESMERALDAS-ECUADOR: CARACTERÍSTICAS ACTUALES Y RETOS EN LA PANDEMIA
Authors: Vergara Mónica , Chila Godoy Isabel , Mila Francisco 
Published: July 2022

Este documento estudia el papel que ha jugado la cooperación internacional en el desarrollo de sectores productivos de Esmeraldas, tomando como referencia los cinco principios de la Declaración de París sobre la Eficacia de la ayuda y los posibles retos que enfrenta después de la pandemia global del Covid-19. Para ello se ha tomado como caso de estudio al sector cacaotero de Esmeraldas.
A través de un enfoque cualitativo se describe la interacción entre organizaciones productoras de cacao, actores de la cooperación internacional y el GADPE. Los datos se han construido desde 2018 a partir de una revisión documental y de entrevistas semiestructuradas aplicadas en tres de las más importantes organizaciones de la Provincia, en el GADPE y en dos ONG extranjeras cuyos proyectos de cooperación se desarrollan en el sector cacaotero.
La investigación muestra que en Esmeraldas se han logrado cambios importantes en relación con la gestión descentralizada de la CID, alineados con los cinco principios de la Declaración de París. Pero los resultados siguen siendo magros en términos de desarrollo en los sectores productivos rurales de la provincia y especialmente en las comunidades cacaoteras. Los datos sirven para generar un análisis en periodo pospandemia.
ROL DE ENFERMERÍA EN EL CUIDADO Y ATENCIÓN DEL PARTO HUMANIZADO
Authors: Vaca Molina Kimberly , Jiménez Peralta Ana 
Published: July 2022

Introducción: El parto es un proceso fisiológico que se considera el momento más importante en la vida de la mujer y su familia, por lo que espera sentirse acompañada y protegida, por ello es necesario enfatizar el rol de enfermería en este proceso, ya que ella desde su lado humanista brindará su apoyo incondicional más aún en tiempos de pandemia COVID-19
Metodología: Se realizó una revisión sistemática de artículos y publicaciones de carácter científico relacionadas directamente con el tema de estudio, en el período 2015-2020. Para la obtención de información se revisaron bases de datos como: SCIELO, LATINDES, SCOPUS, PUBMED, SCIENCEDIRECT.
Resultado: Mediante la revisión bibliográfica de los artículos seleccionados y analizados muestran que el acompañamiento por parte de la enfermera durante la labor de parto es fundamental, tomando en cuenta en la situación por la que se está atravesando actualmente con el Covid-19, debido a que la madre atraviesa episodios de angustia y temor a que el recién nacido sea portador del virus.
Conclusión: Después de realizar una revisión bibliográfica sobre el rol de Enfermería en el cuidado y atención del parto humanizado se concluye que los profesionales en el área de enfermería son indispensables para el manejo de las mujeres gestantes al momento del parto, sin embargo, dentro del contexto de la pandemia se han tomado medidas más rigurosas para que el parto humanizado que se lleve a cabo salvaguardando el bienestar del binomio materno- fetal.
Produksi Bioetanol Generasi Kedua dari Pelepah Kelapa Sawit dengan Variasi Pre-Treatment H2SO4 dan Waktu Fermentasi
Authors: Ojsadmin  , Adrianto Ahmad  , Idral Amri  , Rahmah Nabilah  
Published: July 2022

Indonesia merupakan negara produsen dan eksportir kelapa sawit terbesar di dunia. Seiring semakin luasnya lahan perkebunan sawit, maka semakin banyak industri pengolahan sawit yang mengakibatkan jumlah limbah yang dihasilkan juga besar. Indonesia menghasilkan limbah kelapa sawit sebesar 66.750 juta pelepah atau sekitar 300 juta ton/tahun. Dengan melimpahnya pelepah kelapa sawit dapat dimanfaatkan sebagai sumber energi alternatif terbaru yaitu bioetanol. Tujuan penelitian ini yaitu mensintesis bioetanol dari pelepah sawit, menentukan pengaruh konsentrasi H2SO4 pada proses hidrolisis dan menentukan waktu optimum produksi bioetanol dari bahan baku pelepah kelapa dengan metode separate hydrolysis and fermentation (SHF). Tahapan penelitian ini yaitu pretreatment basa menggunakan larutan KOH yang diperoleh dari ekstrak abu Tandan Kosong Sawit, selanjutnya proses pretreatment oksidatif menggunakan larutan H2O2 3%. Kemudian proses hidrolisis dengan variasi H2SO4 yaitu 1,5 M, 2 M, dan 2,5 M selama 3 jam pada suhu 100oC dan dilanjutkan dengan proses fermentasi untuk menghasilkan bioetanol dengan waktu fermentasi yaitu 24 jam, 48 jam, 72 jam, 96 jam, dan 120 jam . Hasil penelitian menunjukkan bahwa pada proses hidrolisis dihasilkan konsentrasi gula maksimum sebesar 161,98 gr/L. Konsentrasi terbaik H2SO4 pada penelitan ini yaitu 2 M dan waktu fermentasi terbaik 96 jam dengan kadar bioetanol yang diperoleh sebesar 7% atau 55,25 g/L.
Optimalisasi Penggunaan Kitosan Limbah Kulit Udang Vannamei sebagai Koagulan dalam Perbaikan Kualitas Air Danau
Authors: Hatma Shabriyani , Setyawati Yani  , A. Suryanto  
Published: July 2022

The lake in UNHAS is thought to have experienced pollution which causes the water quality to be poor so that it cannot be utilized at all. For that we need a way to improve water quality. In this study, a natural coagulant was used, namely chitosan from Vannamei shrimp shell waste from KIMA which from the past until now has not been optimally managed, so that it is an aspect that also needs attention. The method used was a jar test, through rapid mixing and slow mixing processes with variants of increasing the concentration of chitosan 0.5, 1, 1.5, 2, 2.5 (%) at stirring speed of 100, 300, 500, and 70 rpm.
The results of the study, namely the effect of shrimp shell chitosan on lake water quality for TDS testing showed that, the more addition of chitosan which was parallel with the stirring speed, the solid content decreased so that the shrimp shell chitosan as a coagulant was indeed quite good to be used as an alternative to improve lake water quality in reducing solids content. Optimal at a stirring speed of 500 rpm with the addition of the concentration of chitosan as much as 10 ml / 2.5% to the volume of the lake water sample.
Upgrading Karakteristik Biopelet Tandan Kosong Sawit Dengan Penambahan Oil Sludge Sebagai Co-Firing
Authors: Mukhlis Tengku , Amri Idral , Helwani Zuchra 
Published: July 2022

Biopelet is one of the alternative fuels converted from biomass. Biomass which has great potential to be converted into biopelet is Empty Fruit Bunches (EFB). Such considerations make researchers interested in conducting a study on the use of EFB as an alternative fuel in the form of biopelets. In this research, we used torefaction and densification processes and the addition of oil sludge as a co-firing to increase the mass and energy density which had been a problem with the nature of EFB. The research procedure started from the raw material preparation stage, the EFB and oil sludge torefaction process and the bioepelet manufacturing stage. For fixed variables, the raw material size (EFB) is ± 15 mm , the raw material ratio is 70:30 (EFB: Oil Sludge), the torefaction temperature is 275 °C, the size of the biopelet diameter is 20 mm (ISO 17225). For 20 mesh particles, the N2 flow rate was 50 ml / minute, for the changing variables were the torefaction detention time of 30, 45 and 60 minutes, the pressing pressure was 30, 40 and 50 bar.The results showed that there was an effect of torefaction detention time which was directly proportional to the increase in proximate characteristics and calorific value of biopelets with the best results of 3.35% moisture content, 8.66% ash content, 9.50% volatile content, 78.49 %, fixed carbon content, and the calorific value of 4597.76 cal / g under the conditions of 60 minutes of torefaction detention time. There is an effect of pressing pressure which is directly proportional to the increase in the mechanical properties of the biopelet with the best results of density 1.148 gr / cm3, compressive strength 16.86 bar, and porosity of biopelet 13.33% under pressure conditions of 50 bar. The effect of adding oil Sludge as co-firing resulted in the calorific value of the biopelet being lower than the calorific value of EFB. This is because the calorific value of oil sludge is lower than the calorific value of EFB.