bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pharmacists’ Roles and Practices in Pharmaceutical Services During Covid-19 Pandemic: a Qualitative Study
Authors: Widayanti Anna Wahyuni , Haulaini Shahiroh , Kristina Susi Ari 
Published: September 2022

The World Health Organization (WHO) declared COVID-19 a global pandemic on March 11, 2020. Pharmacists as health workers also have an important role in this pandemic. This study wants to look deeper into how pharmacists perceive their role and pharmaceutical services during this pandemic. A qualitative study with Focus Group Discussions (FGDs) was utilized. Fifteen pharmacists from Kepulauan Riau province were involved. They were purposively selected to include pharmacists from the community pharmacies, hospitals, and community health centers. The FGDs were conducted with Zoom meetings and were recorded. The data were then transcribed and analyzed with inductive content analysis. This study found five themes with 18 sub-themes. The five themes are the roles and efforts of pharmacists in managing medicines, medical devices, and disposable medical materials (personal protective equipment); the roles of pharmacists in providing pharmaceutical care; community behaviors during the pandemic; development of pharmacists’ roles and capacity during the pandemic; and external factors influencing the roles and practice of pharmacists during the pandemic. During the pandemic, pharmacists continued to work according to their previous roles and adjusted their roles and practice in pharmaceutical services to follow changes in community behaviors. This condition also encouraged pharmacists to develop their roles and capacities. The healthcare management team, the government, and the professional organizations influenced their roles, both positively and negatively. The results of this study provide a deeper understanding of pharmacist roles and practices during the pandemic. This understanding will be useful for the pharmacist in developing their potential and capability to be involved as healthcare professionals, specifically during the pandemic situation and generally in disaster management.
THE CHALLENGES IN AUDITING FINANCIAL STATEMENTS AT FAIR VALUE CONCEPT (FVC) IN DEVELOPING ECONOMIES: THE CASE OF REPUBLIC OF SERBIA
Authors: Bonić Ljiljana , Janković-Milić Vesna , Rupić Bojan 
Published: September 2022

Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research objective of this paper is to: a) highlight the problems encountered by auditors from developing countries when auditing FV accounting estimates; b) identify the challenges that auditors from Serbia face in auditing FV accounting estimates; c) consider the possibility of adequately responding to these audit challenges in Serbia. The research confirmed that the problems of auditors in Serbia in the audit of FV estimates are generated by inefficient capital markets, and that they are primarily in the field of FV assessment which are connected to the impossibility of applying the market model and higher volatility of FV financial statements, as well as those in the field of auditing techniques used in providing assurance on the objectivity of FV assessments in various business activities, which requires additional training of auditors. Thus, the research confirmed the similarity of the problems in Serbia with the problems in the auditing FV estimates in developing countries.
REMARKS ON SUBMANIFOLDS AS ALMOST eta-RICCI-BOURGUIGNON SOLITONS
Authors: Blaga Adara Monica , Ozgur Cihan 
Published: September 2022

We give some characterizations for submanifolds admitting almost $\eta$-Ricci-Bourguignon solitons whose potential vector field is the tangential component of a concurrent vector field on the ambient manifold. We describe the particular cases of umbilical submanifolds and of hypersurfaces in a space with constant curvature.
ECONOMIC GROWTH AND TAX COMPONENTS: AN ANALYSIS OF CORPORATE INCOME TAX INCENTIVES AND THEIR IMPACT ON THE ECONOMIC GROWTH IN SERBIA
Authors: Đurović Todorović Jadranka , Ristić Cakić Milica , Starčević Vitomir 
Published: September 2022

The paper empirically examines the effects of incentives in the domain of corporate income tax in Serbia between 2007 and 2018. The main aim of the paper is to test for effects of tax incentives on economic growth. To achieve the stated aim, a dataset consisting of 10 indicators will be analyzed by using the Principal Component Analysis method. This method allows the initial set of predictors to be transformed into a set of uncorrelated components, and allows linear regression to be performed. In accordance with the results of the analysis, the proposal for parametric reform should be based on the abolition of certain tax incentives in order to increase the efficiency of corporate income tax and improve business conditions. The analyzed data has shown that certain corporate tax incentives have had a significant effect on economic growth. Taking into consideration the adverse effects of the coronavirus crisis, the authors give recommendations on what should be developed in the domain of corporate income tax.
PENINGKATAN KREATIVITAS MOTORIK HALUS ANAK MELALUI PENERAPAN KEGIATAN FINGER PAINTING PADA KELOMPOK B TK TUNAS HARAPAN DI KECAMATAN KOTA MANNA BENGKULU SELATAN
Authors: Gustina Emilia 
Published: September 2022

The reason the research conducted was motivated by the low creativity of children, teachers rarely conducting finger painting, teachers are reluctant to prepare the media to enhance the creativity of children, and teachers use only the available media are really very simple. General research objective is to determine the increase fine motor creativity through the application of finger painting activities in group B TK Tunas Harapan in the district of Kota Manna. The research method is using classroom action research, conducted in two cycles. The results showed that: (1) the activities of finger painting theme is determined in accordance teachers can improve fine motor creativity as evidenced by the value achieved in the first cycle of 46.7% and the second cycle increased by 83.35%; (2) the activities of finger painting with children of their own creations can improve fine motor creativity as evidenced by the success of children, in the first cycle by 45% and increased in the second cycle of 81.67%; (3) The activities of finger painting with various media can improve fine motor creativity as evidenced by the success of children in the first cycle by 45% and increased in the second cycle of 81.67%. It can be concluded that the application of finger painting activities can improve fine motor creativity in group B TK Tunas Harapan Kota Manna District of South Bengkulu.
Upaya-Upaya Dalam Meningkatkan Kualitas Pengelolaan Pendidikan di Indonesia
Authors: Tanuriasari Nimadeyuerna 
Published: September 2022

Kualitas pendidikan di sekolah menjadi harapan kalangan masyarakat. Kualiatas selalu menjadi nilai utama yang dipasang oleh masyarakat dalam menentukan pilihan sekolah. Jadi pemahaman dalam pengelolaan sekolah menjadi hal penting, dalam mengoptimalkan kualitas sebagai wujud layanan terhadap masyarakat yang mencari sekolah.
Untuk mengetahui faktor-faktor yang menentukan kualitas pengelolaan pendidikan, agar memahami tingkat keberhasilan dan kegagalan dalam pengelolaan sekolah, serta mengetahui penyebab masalah pendidikan di indonesia, dan mengetahui perlunya relevansi dan pemerataan pendidikan
Dalam penelitian ini menggunakan jenis penelitian kualitatif. Penelitian ini memanfaatkan sumber data atau subjek penelitian yang bersumber dari murid dan seluruh komponen sekolah di SMP Dharma Praja Badung, yang menjadi informan dalam penelitian ini.
Hasil penelitian menemukan bahwa sekolah sebagai komponen input yang paling erat hubungannya dengan kebijakan pendidikan. Khususnya pada pendidikan dasar faktor sekolah yang peling dominan ialah tenaga pendidik dan buku. Sementara itu pada jenjang pendidikan yang lebih rendah, kemampuan guru atau tenaga pendidik dalam mengajar dan menuntun siswa belajar sangat menentukan keberhasilan pencapaian materi yang diajarkan. Semakin tinggi jenjang pendidikan, semakin rendah dominasi peran guruatautenaga pendidik karena siswa semakin mampu memahami materi yang tertulis dalam buku.

Kata Kunci : Meningkatkan, Kualitas, Pengelolaan Pendidikan
Forensic characteristics of the creation and distribution of content containing child pornography using information and telecommunications systems or technologies
Authors: Knyzhenko І.О. 
Published: September 2022

The article is devoted to the forensic characteristics of the creation and distribution of content containing child pornography using information and telecommunication systems or technologies. This type of criminal offenses is classified as complex methods. The components of criminal technology are: obtaining access to child pornography, its acquisition, storage, importation, transportation or other movement, production, sale and distribution (Article 301-1 of the Criminal Code of Ukraine); rape (Article 152 of the Criminal Code of Ukraine); committing acts of a sexual nature with a person who has not reached the age of sixteen (Article 155 of the Criminal Code of Ukraine); sexual violence (Article 153 of the Criminal Code of Ukraine); corruption of minors (Article 156 of the Criminal Code of Ukraine); human trafficking (Article 149 of the Criminal Code of Ukraine).
Girls aged 9 to 13 were most often involved in the creation of sexual content. Criminals take advantage of the vulnerable state of children, caused by the fact that they have not yet formed sexual identification, hierarchy of motives, moral consciousness and self-awareness. In more than 90% of cases, the investigated crimes were committed with the participation of persons close to the child. Such criminal offenses are committed for sexual and selfish motives. Consumers of pornographic content have a sexual motive. The creation and distribution of content containing child pornography using information and telecommunication systems or technologies is most often committed by organized criminal groups for selfish motives, which have a clear hierarchical structure: the organizer; recruiters; directors; performers; distributors of pornographic content.
Criminal technologies include two groups of offenses: 1) actions related to violence against a child; 2) actions related to the creation and distribution of pornographic content using information and telecommunication systems or technologies.
The peculiarity of the circumstances of the commission of the investigated group of criminal offenses is that the place of sexual violence (that is, the creation of content containing child pornography) has a specific (physical) address, and the distribution of such content is carried out using information and telecommunication systems or technologies.
Criminal technologies include two groups of offenses: 1) actions related to violence against a child; 2) actions related to the creation and distribution of pornographic content using information and telecommunication systems or technologies.
The peculiarity of the circumstances of the commission of the investigated group of criminal offenses is that the place of sexual violence (that is, the creation of content containing child pornography) has a specific (physical) address, and the distribution of such content is carried out using information and telecommunication systems or technologies.
Closure of criminal proceedings through the decriminalization of criminal offense: analysis of the decision of the Constitutional Court of Ukraine in the case regarding the presumption of innocence
Authors: Stoianov M. , Torbas O. , Zavtur V. 
Published: September 2022

The article is devoted to the doctrinal analysis of the positions of the Constitutional Court of Ukraine, set out in Decision No. 3-р(II)/2022 of June 8, 2022, and the formulation of a proposal to improve criminal procedural legislation in terms of introducing effective mechanisms for the legal protection of a person whose proceedings are closed on the basis of Clause 4 Part 1 of Art. 284 of the Criminal Procedure Code of Ukraine and the practice of its application.
A number of theoretical and practical aspects of the application of Clause 4 Part 1 of Art. 284 of the Criminal Procedure Code of Ukraine in the light of the positions set forth in the Decision of the Constitutional Court of Ukraine in the case regarding the presumption of innocence were examined, in particular: compliance of this provision of the Criminal Procedure Code of Ukraine with the principle of presumption of innocence; delineation of various grounds for decriminalization of an act; possible mechanisms for protecting the rights of a person who wishes to be rehabilitated. The authors defend the position according to which decriminalization is not a uniform legal procedure and in fact should entail different legal consequences. Accordingly, the closure of criminal proceedings due to the decriminalization of a criminal offense by the Verkhovna Rada of Ukraine is a non-rehabilitative reason for closure, and decriminalization by the Constitutional Court of Ukraine is a rehabilitative one, because the norm is recognized as unconstitutional throughout its existence. It is noted that used by the legislator in Clause 4 Part 1 of Art. 284 of the Criminal Code of Ukraine, the wording «committed by a person» does not necessarily indicate the involvement of a specific person in a criminal offense, but only states the mandatory presence of the subject in any criminal offense.
Directions for improvement of the Code of Criminal Procedure of Ukraine in terms of implementation of effective remedy for person against whom the proceedings are closed in connection with the decriminalization of criminal offence are proposed.
Application of Linear Partial Differential Equation Theory in Guiding Football Scientific Training
Authors: Men Yanhua 
Published: September 2022

Abstract
In this paper, the deep learning method is used to detect the training videos to obtain the prediction trajectory of football motion. At the same time, we propose a football tracking framework based on Kalman filtering. This paper uses the Kalman filter algorithm to track the football target. We give solutions to the target occlusion problem and the trajectory splitting problem. The study results found that the traditional simple prediction method affected the performance of the competition due to its low accuracy. In this paper, the Kalman filter prediction method is used to improve the accuracy of football trajectory prediction.
Genotyping-by-sequencing (GBS) as a tool for interspecies hybrid detection
Authors: Podbielska Angelika , Piórkowska Katarzyna 
Published: September 2022

Abstract
Genotyping-by-sequencing (GBS) is an extremely useful, modern and relatively inexpensive approach to discovering high-quality single-nucleotide polymorphisms (SNPs), which seem to be the most promising markers for identifying hybrid individuals between different species, especially those that can create backcrosses. In addition, GBS could become an invaluable tool in finding backcrosses, even several generations back. Its potential for the use of restriction enzymes and species is almost unlimited. It can also be successfully applied to species for which a reference genome is not established. In this paper, we describe the GBS technique, its main advantages and disadvantages, and the research carried out using this method concerning interspecies hybridisation and the identification of fertile hybrids. We also present future approaches that could be of interest in the context of the GBS method.
Silymarin, Silybum marianum, Supplemented Weaning Diet Boosted Survival, Growth, Antioxidant Status, and Fatty Acids Profile of Seabass, Dicentrarchus labrax
Authors: Shahin Shimaa A. , Mansour Abdallah Tageldein , Abdel-Rahim Mohamed M. , El-Dahhar Alaa A. , El Basuini Mohammed F. , Elhetawy Ashraf I. G. 
Published: September 2022

Abstract
To sustain normal development, high survival, and rapid growth, marine fish larvae require a diet rich in polyunsaturated fatty acids, which could decrease the risk of reactive oxygen species accumulations. Consequently, a 60-day feeding experiment was conducted to determine the effect of silymarin (SM) supplementation in weaning diets on the growth performance, survival, antioxidant enzyme activities, and fatty acids profile of European seabass (Dicentrarchus labrax) larvae. Four isonitrogenous and isolipidic diets were investigated using SM at levels of 0, 200, 400, and 600 mg kg−1 (SM0.00, SM200, SM400, and SM600, respectively). The findings showed that, in a dose-dependent manner, increasing dietary levels of SM enhanced survival, growth, and feed utilization. In the SM600 group, the weight gain, survival, and feed conversion ratio (FCR) improved by 123.21, 11.66, and 38.72%, respectively, compared to the control group. The dose-response analysis demonstrated a strong positive correlation (R2=0.96) between SM levels and weight increase, and a strong negative correlation (R2=0.88) between SM levels and FCR. The antioxidant enzyme activities of larvae given SM-enriched diets were significantly greater than those of the control group. Compared to the control group, the CAT and SOD improved by 81.77 and 5.08% in the SM600 group. In addition, the saturated fatty acid content decreased while the unsaturated fatty acid content increased, particularly in the SM600 group. The results indicate that supplementing the micro diet of European seabass larvae during weaning with SM at a dose of 600 mg kg−1 increases growth, survival, antioxidant status, and fatty acid profiles.
The Effect of Unstable Resistance Training with Blood Flow Restriction on Short-Term Memory, Strength and Dynamic Balance in Older Adults
Authors: Mehranian Arezou , Abdoli Behrouz , Maleki Ali , Rajabi Hamid 
Published: September 2022

Abstract

Introduction.
The aim of the present study was to investigate the effect of unstable resistance training with blood flow restriction (URT with BFR) on short-term memory, strength and dynamic balance in older adults.

Material and Methods.
A total of 27 male older adults (age= 62 ± 1.5 years) were randomly divided into two experimental groups: URT with BFR, URT without BFR, and a control group. The training program for the experimental groups consisted of bodyweight Scott exercise (three sessions a week for four weeks). The first two weeks included three sets, each set consisted of 15 repetitions at 60-second intervals. The second two weeks included four sets, with each set consisting of 15 repetitions and the use of weight constituting 5% of each person’s body weight (mean = 3.5 ± 1.5kg). To restrict blood flow, an 8-cm wide elastic band was used at 72 ± 9 mm Hg arterial pressure. All subjects performed Wechsler memory, 30-sec chair stand test, and timed up and go test (TUG) before and after the intervention. Data analysis was carried out using analysis of covariance (ANCOVA) and Bonferroni post hoc test.

Results.
The results showed that URT with BFR was significantly superior to other groups in the variables of strength (p = 0.001), dynamic balance (p = 0.0001) and short-term memory (p = 0.04).

Conclusions.
These findings suggest that URT with BFR can be a useful training method for older adults.
Physical Activities at Distance: Feasibility and Acceptability of Online Remote Exercise Intervention in Older Adults
Authors: Klonova Alina , Brustio Paolo Riccardo , Grants Juris , Rudi Doriana , Chiari Carlotta , Schena Federico 
Published: September 2022

Abstract

Introduction.
During the COVID-19 pandemic, comprehensive social distancing policies, such as prohibiting agglomerations, travel restrictions, and staying-at-home recommendations, were adopted by several countries. Due to these lockdown measures, older adults decreased daily physical activity levels, consequently increasing sedentary behavior. This pilot feasibility study aimed to explore the feasibility of implementation (i.e., adherence, safety) and acceptability (i.e., satisfaction, intent to continue use, perceived appropriateness) of an online face-to-face supervised exercise intervention in a sample of older adults.

Material and Methods.
Seven older adults (mean age: 68 ± 5 years; 38% females) completed the study. The exercise program was composed of two 45-min sessions per week for five consecutive weeks. Participants followed a remote exercise program in Zoom©. After each training session, both participants and the fitness trainer completed a questionnaire designed to investigate the acceptability and feasibility of the exercise program.

Results.
Six out of seven participants (i.e., 86%) attended 100% of the workouts. No experience of fall/injury occurred during the training. All the participants agreed or strongly agreed to have the competence to perform the proposed exercise (range 100-42.9%), and this perception increased at the end of the intervention.

Conclusions.
Our results suggest that an online physical exercise program using web technology seems to be feasible and acceptable to independent older adults. The program does not require specific equipment, shows a high adherence level, and seems safe. Moreover, both the participants and the fitness trainer reported a high level of satisfaction with the activity.
Evaluation of Ski Centers’ Performance Using Multiple-Criteria Decision-Making Methods
Authors: Oralhan Burcu , Oralhan Zeki , Kirdök Nur 
Published: September 2022

Abstract

Introduction.
This study aimed to determine the criteria for the choice of nine different leading ski centers that serve actively in the ski tourism sector of Turkey, to calculate the criteria weights, and to measure the performance of these centers.

Material and methods.
In this context, the data were defuzzified using the CFCS method, and the fuzzy DEMATEL method was used to determine the criteria affecting the choice of ski centers. Then, the TOPSIS method was applied to measure the performance of ski centers by using the criteria weights obtained with the fuzzy DEMATEL method.

Results.
As a result of the analysis, the weights of the main criteria were found as follows: facility amenities, price, accessibility, accommodation, alternative tourism, and visitors’ rating scores. Consequently, the top three ski resorts according to their scores are SC4, SC1, and SC9, respectively. The ski center which is coded SC9 is ranked at the bottom.

Conclusions.
The study examined the ski centers that actively operate in Turkey. This could be considered as a spatial decision-making problem. This study could be a road map for the performance evaluation in ski tourism. Moreover, the results will be beneficial for the ski centers to identify their deficiencies and carry out improvement works in attracting the increasing demand for skiing to their centers.