bluuebunny/crossref_metadata_2025_split huggingface dataset:
The transfer of powers and its role in unifying the products of accounting systems and their impact on the quality of accounting information Applied research "in the province of Al- Muthanna."
Authors: Kareem Akeel Dakheel , Jabr Abdul Jabbar Alwan , Hadi Waad 
Published: September 2022

Purpose: The research aims at showing the accounting systems applied in the Iraqi environment and knowing the legal framework for transferring powers which is the most prominent of which is the most important provisions of Law No. (19) of 2013.

Theoretical Framework: The process of transferring powers from ministries to governorates may be accompanied by many legal, political, administrative and financial issues. In the process of researching administrative and financial matters, the Law No. (19) for the year 2013 which is the last amendment to the process of transferring authority, specified a body called (the supreme coordination committee between the governorates) headed by a president, a council of ministers and the membership of ministers (Municipalities and Public Works, Construction and Housing, Labor and Social Affairs, Education, Health, Planning, Agriculture, Finance, Sports and Youth) and the Minister of State for Provincial Affairs.

Design/Methodology/Approach: This paper is divided into four sections. The first section is the research methodology and previous studies, while the second section contains the theoretical framework the concepts of accounting systems in the light of the Iraqi environment. The third section presents the practical aspect of the research. Finally, the most important conclusions and recommendations are shown in the fourth section.

Findings: The results show the availability of systems accounting after transfer powers information accounting with high efficiency. Additionally, the effectiveness and the existence of a significant effect relationship between transfer powers and unite products systems accounting.

Research Practical& Social implication: Governors and Heads of provincial councils consider transferring powers from the center to local administrations, and in their appropriations allocated in the budget as well as approving the accounts applied in those departments affiliated to the ministries differ in the accounting systems. Some of them use the unified accounting system, and the other uses the central government accounting system. On the other hand, the local administrations use the decentralized government accounting system to achieve the objectives of the research filed.

Implications/Originality/Value: Identification the accounting treatments after the process of transferring powers and their impact on the applied accounting systems. The research aims at teasting the main hypothesis that there is a significant relationship between the transfer of powers and quality the information accounting through the mediating role of unification products systems accounting.
À propos des niveaux de représentation de l’activité de langage
Authors: Franckel Jean-Jacques 
Published: September 2022

Cet article s’intéresse aux trois composantes fondant l’activité de langage développées par A. Culioli : Représentation (le langage comme activité cognitive et symbolique) ; Référenciation (ce dont il s’agit quand est dit ce qui est dit) ; Régulation (l’intercompréhension et ses ratés : comprendre, se comprendre, se faire comprendre) dans leur articulation à d’autres formes d’activités cognitives, mentales, symboliques et sociales. Il examine en particulier des termes qui ont d’un côté le statut et l’acception que leur confère l’analyse linguistique dans la théorie de Culioli et de l’autre un ancrage plus général dans d’autres sciences humaines.
EĞİTİM TURİZMİ KAPSAMINDA DESTİNASYON SEÇİMİNİ ETKİLEYEN FAKTÖRLER
Authors: HANÇER Fatih Hasan , AYDIN Şule 
Published: September 2022

Eğitim turizmi, ülke ekonomilerine çok ciddi ekonomik katkılar sağlamaktadır. ABD, Kanada, Avustralya, İngiltere, Fransa ve Almanya, eğitim turizmi pazarındaki en güçlü ülkelerdendir. Dünyanın en çok turist ağırlayan ülkelerinden birisi olan Türkiye eğitim turizmi alanında ciddi bir varlık gösterememektedir.
Bu çalışmanın temel amacı, eğitim turizmi kapsamında yükseköğrenim için Türkiye’ye gelen yabancı uyruklu öğrencilerin bu kararı almasında etkili olan faktörlerin ortaya çıkarılmasıdır. Ayrıca, Türkiye’de eğitim turizminin genel görünümünün ortaya konulması ve bu öğrencilerin Türkiye’de öğrenim görmeye karar verdikten sonra yaşadıkları olumlu ve olumsuz deneyimlerin ortaya çıkarılması hedeflenmiştir.
Araştırma sonucunda ülke ve şehir seçim sürecinde; ailevi nedenler, tavsiyeler, sosyokültürel ve dini yakınlık, İstanbul ilinin imajı, vize kolaylığı ve düşük öğrenim ücretlerinin oldukça etkili olduğu görülmüştür. Üniversite seçim sürecinde ise arkadaş tavsiyeleri ve üniversitelerin lokasyonu öne çıkmıştır.
SEÇİM KANUNLARI VE UYGULAMALAR ÜZERİNDEN 1946 VE 1950 SEÇİMLERİNE BAKIŞ
Authors: İDEM Tekin 
Published: September 2022

Bu çalışmanın amacı; 1946 ve 1950 seçimlerini seçim kanunları ve uygulamaları üzerinden kritize ederek 1946 seçimlerini CHP’nin kazanmasındaki temel sebeplerin neler olduğunu ortaya koymaktır.
Seçim kavramını Cumhuriyet’in ilk yıllarında tek parti yönetimi olduğundan gerçek anlamda uygulamak mümkün olmamıştır. Demokrasiye geçme çabaları 1924’te ve 1930’daki teşebbüslerde başarısızlıkla sonuçlanmıştır. Cumhuriyet dönemi devrimlerinin yarattığı sosyo kültürel tepkiler, II. Dünya Savaşı ekonomi politikalarının toplumda meydana getirdiği memnuniyetsizlikler zaman içinde bir muhalefet oluşmasına neden olmuştur. 7 Ocak 1946’da Demokrat Parti’nin kurulması ile Türk siyaseti demokrasiye geçişi başarabilmiştir.
DP’nin kurulduktan kısa süre sonra yurt genelinde hızlı bir teşkilatlanmaya gitmesi üzerine CHP’li yöneticiler seçim kanunu değiştirmişler ve 1947 yılında yapılması gereken seçimleri 1946 yılında yapmışlardır. Seçim kanununda yer alan açık oy gizli tasnif ilkesi 1946 seçimlerinin tarihe şaibeli seçimler olarak geçmesini sağlamıştır. CHP’li bazı yöneticilerin de kabul ettiği gibi bu seçimlerde usulsüzlükler yaşanmıştır. Fakat 1946 seçimlerini CHP’nin kazanmasındaki esas nokta; seçimlerin “baskın seçim” olarak gerçekleşmesi ve seçim sonuçlarının çoğunluk sistemine göre belirlenmesidir.
1950 seçimlerine gidilirken muhalefetin seçim kanunu ile ilgili taleplerinde önemli değişiklikler gerçekleştiren CHP’li yöneticiler bu seçimleri de kazanacaklarına inandıkları için çoğunluk sistemini tüm eleştirilere rağmen değiştirmemişlerdir. DP’den gelen 150 milletvekili karşılığında ittifak talebini reddetmeleri de seçimleri kazanacaklarına olan inançlarındandır.
TOPLUMDA DİN GÖREVLİSİ ALGISI: NEVŞEHİR İLİ ÖRNEĞİ
Authors: YAVUZER Hasan 
Published: September 2022

Din, insanlık tarihi ile başlamış en temel kurumlardan bir tanesidir. Tarihin her döneminde ve her toplumda insanlar bir dine inanmış, topyekûn dinsiz olan bir topluma rastlanmamıştır. Peygamberlerden sonra dinin en önemli temsilcileri din görevlileri olmuş, din görevlilerinin üstlendikleri rol ve yerine getirdikleri görevler hem bireysel hem de toplumsal açıdan oldukça önemli olmuştur.
Ülkemizde din hizmetleri Diyanet İşleri Başkanlığı tarafından yerine getirilmektedir. Diyanet İşleri Başkanlığı da yerine getirdiği din hizmetlerinin en önemli kısmını camilerde ve din görevlileri vasıtasıyla yapmaktadır. Araştırmanın Konusu: Toplumda Din Görevlisi Algısı: Nevşehir İli Örneği’dir. Araştırma toplumun din görevlisi algısını tespit etmeyi amaçlamaktadır. Bunu gerçekleştirmek için il merkezinde anket uygulaması yapılmıştır. Anket 9 adet demografik 16 adet cemaatin algısını ölçmeye yönelik olmak üzere 25 sorudan oluşmaktadır. Elde edilen veriler betimleyici analiz yapılarak değerlendirilmiştir. 281 (%53,5) erkek, 244 (%46,5) kadın olmak üzere toplam 525 katılımcı ile gerçekleştirilen anketin evreni Nevşehir il merkezi olup örneklem rastgele seçilmiştir.
Bu çalışmada Nevşehir il merkezinde yaşayan vatandaşların Diyanet İşleri Başkanlığına bağlı din görevlilerine ve din hizmetlerine bakış açıları ve din görevlisi algısı tespit edilmiştir. Veriler değerlendirildiğinde, toplumun din görevlisi algısının pek çok konuda olumsuz ya da kararsız olduğu tespit edilmiştir.
Biological functions and clinical significance of calprotectin. Review
Authors: Tkach S. M. , Dorofeev A. E. , Kharchenko N. V. , Kwit C. B. 
Published: September 2022

Recently, in addition to clinical, endoscopic and morphological studies, the algorithm for the diagnosis of inflammatory bowel disease (IBD) also includes some serum and fecal biomarkers that help select patients for endoscopy, as well as distinguish between organic and functional (non‑inflammatory) diseases (for example, irritable bowel syndrome). Among the latter, the definition of fecal calprotectin (CP) is used mostly often, it is a well‑studied biomarker of inflammation due to its stability, reproducibility of analysis, low cost, and high diagnostic value. The presented review highlights the latest data on the main biological CP functions and the clinical application of its definition in inflammatory diseases of intestine, skin, joints, etc.
It is shown that CP belongs to the family of calcium‑binding leukocyte S100 proteins and consists of two monomers: S100A8 and S100A9. CP is constitutively expressed by monocytes, dendritic cells, activated macrophages, keratinocytes of the oral cavity and squamous epithelium of the mucosa. Thus, the CP expression in a healthy person is limited by a small number of specialized cells and is usually activated during inflammation. Both subunits of CP, S100A8 and S100A9, have a wide range of intracellular and extracellular immunomodulatory properties, control the intracellular pathways of innate immune cells and are responsible for organizing the response to the inflammatory process.
Determination of fecal CP enables distinguishing between non‑inflammatory and inflammatory bowel diseases, it is a non‑invasive inexpensive method, and the CP itself remains stable at room temperature in the feces for at least 3 days. In the diagnosis of IBD, fecal CP is a more sensitive marker than C‑reactive protein, which has made it an excellent (i.e., highly sensitive) biomarker for detecting intestinal inflammation in IBD and has contributed to its widespread use worldwide. The value of the level of fecal Cp < 40 mg/g can reliably exclude IBD, and a value > 250 mg/g dictates the need for endoscopic examination of the patient for IBD or raises the suspicion of its recurrence.
A modern view on the mechanism of occurrence and development of latent tuberculosis infection. Literature review
Authors: Petrenko V.I. , Noreiko S.B. , Bondarenko Ya.V. , Galan I.O. , Stopolyanskyi O.V. 
Published: September 2022

Сonsider the modern concept of understanding of latent tuberculosis infection. To conduct this review, 64 literature sources were analyzed using electronic databases of medical publications, mainly PubMed.About a quarter of the world's population is infected with M. tuberculosis. Most of those infected are able to contain M. tuberculosis, that is, they are in a state of latent tuberculosis infection without any manifestations of active disease. At the present stage, it is impossible to detect persistent (latent) M. tuberculosis, which makes it impossible to identify those individuals who among likely infected and asymptomatic hosts cleared of M. tuberculosis, and those who remain latently infected or latent infected will progress to failure to control M. tuberculosis and eventually develop tuberculosis. The dogma of the binary nature of M. tuberculosis infection (active tuberculosis or latent tuberculosis infection) is an oversimplified and now outdated concept. Understanding all the immune components and responses that are the essence of latent tuberculosis infection or resistance to it, to the constant control of M. tuberculosis or even their elimination from the host is crucial for understanding protective immunity from M. tuberculosis.Studies of the immune response to M. tuberculosis in people resistant to latent tuberculosis infection may provide insight into alternative mechanisms of protection against M. tuberculosis, treatment of tuberculosis, and approaches to vaccine development.
Effectiveness of Localized English Reading Materials in Enhancing the Reading Skills of the Grade two Pupils
Authors: Rafael Shermaine D. , Tamban Victoria E. 
Published: September 2022

Students today are 21st-century learners who prefer digitization and reading is not their top priority, teachers at the same time should meet the needs of these students. English teachers, specifically in reading skills, should have the capability and knowledge to craft methods to use in dealing with students who have difficulty with reading. This study aimed to determine the effectiveness of localized english reading materials in enhancing the reading skills of grade two pupils. The reading skills of the pupils in this research were determined through match pairing. The participants came from the total population of 32 pupils from section orange in grade two, who were grouped into two through match pairing based on their pretest results. There was 16 match paired pupil-participants included in this study. These pupil-participants were the advisees of the researcher for the school year 2021-2022 in modular distance learning. Another group of respondents were the 20 teacher-validators who assessed the crafted localized reading materials using the survey questionnaire. The pretest showed that both groups are at the beginning level in terms of their reading skills. The findings of this study indicated that the experimental group got much higher mean scores than the comparison group on their formative and post-test. The computed t-values for lesson 1 gained a t-value of 2.368, lesson 2 with a t-value of 2.885; lesson 3 with a t value of 5.085; and lesson 4 having a t-value of 8.259 showed extremely significant differences between the formative means scores of the participants. A similar result found a highly significant difference between the post-test mean scores performance of the experimental group and the comparison group with a t-value of 3.966 and a p-value less than 0.01 level of significance. All results indicated the rejection of null hypotheses and acceptance of alternative ones. These findings implied that teachers must use tactics and practices such as learning by doing, manipulative, and practical learning to integrate localization and contextualization into the teaching-learning process.
Keywords: localized English reading materials, reading skills, teaching-learning process
Effect of Anxiety and Depressive Symptoms on Quality of Life among Patients with Heart Failure: An integrative literature review
Authors: AbuRuz Mohannad , Ruba Ali Alemoush  , Momani Aaliyah 
Published: September 2022

Background: Anxiety and depressive symptoms interfere with physical and psychological status, worsening symptoms and quality of life (QoL) among patients with heart failure (HF). Objective: The purpose of this review was to explore the effect of anxiety and depressive symptoms on the QoL among patients with HF. Methods: The research strategy was done using the following search engines: PubMed, CINAHL, ProQuest, Science Direct, and Google Scholar. The key words used in this research included: Heart failure, QoL, Anxiety & depression/ depressive symptoms, and the combination of these words. The research targeted articles in English language during the period from 2009 to 2020. The inclusion criteria included all study types. Results: The results of this search ended up with 150 articles. After reviewing the abstract of these articles, irrelevant articles were excluded. When the full text articles were reviewed, 129 articles were excluded ending with 21 articles which constitute the base of this literature review. Conclusion: Patients with HF usually suffer from poor QoL. Anxiety and depressive symptoms negatively affect the QoL for this population.
Spiritual Foundations for an Ecologically Sustainable Society
Authors: White Robert 
Published: September 2022

This article takes a broad macroevolutionary approach to our changing relationship to Nature in the light of the teachings or the Bahá’í Faith. It suggests that humanity is in a process of evolving consciousness leading to the development of a new planetary culture based on spiritual principles. In an ecological sense, humanity has in many respects appeared to be a delinquent species running out of control. Within a larger vision of humanity’s spiritual and social evolution, however, the present environmental crisis and the race’s reaction to it can be seen as portending a momentous transformation. The process of evolving consciousness that can be discerned in emerging knowledge in physics, ecology, psychology, and other fields of science is leading to the possibility of a mature cooperative relationship between humanity and the ecosphere which gave it birth. After a brief overview of the current range of responses to environmental issues and the view of Nature on which they are based, this article will explore the basic attitudes to Nature contained within the Bahá’í writings. The second part of the article examines how the emergence of an ecologically sustainable social order is linked to basic principles of the Bahá’í Faith. Implicit throughout is the Bahá’í view of the balance and cohesion of material and spiritual realities.
* An earlier version of this article appeared in the Journal of Bahá’í Studies 2.1 (1989): 33–57. A special pamphlet version was co-published with the Bahá’í International Community–Office of the Environment and was distributed at the 1992 Earth Summit in Brazil. The updated version in this issue was prepared for Bahá’í World Yearbook 1992-93.
The role of neoadjuvant denosumab in the treatment of aneurysmal bone cysts: a case series and review of the literature
Authors: Giantini-Larsen Alexandra M. , Chakravarthy Vikram B. , Barzilai Ori , Newman William Christopher , Wexler Leonard , Bilsky Mark H. 
Published: September 2022

OBJECTIVE
Aneurysmal bone cysts (ABCs) are benign cystic lesions most commonly occurring in the long bones of pediatric patients. Spinal ABCs may be difficult to resect given their invasive, locally destructive nature, proximity to critical structures such as the spinal cord, and their intrinsic hypervascularity, for which complete embolization is often constrained by radiculomedullary segmental feeders. Denosumab, a monoclonal antibody that binds the receptor activator of nuclear factor kappa B (NF-κB) ligand, has been utilized in the treatment of ABCs most often as a rescue therapy for recurrent disease. Here, the authors present 3 cases of neoadjuvant denosumab use in surgically unresectable tumors to calcify and devascularize the lesions, allowing for safer, more complete resection.

METHODS
This is a single-center, retrospective case series treated at a tertiary care cancer center. The authors present 3 cases of spinal ABC treated with neoadjuvant denosumab.

RESULTS
All 3 patients experienced calcification, size reduction, and a significant decrease in the vascularity of their ABCs on denosumab therapy. None of the patients developed new neurological deficits while on denosumab. Subsequently, all underwent resection. One patient continued denosumab during the immediate postoperative period because a subtotal resection had been performed, with stabilization of the residual disease. No complications were associated with denosumab administration.

CONCLUSIONS
The use of denosumab in unresectable ABCs can cause calcification and devascularization, making safe resection more likely.
Incidence and causes of instrument-related complications after primary definitive fusion for pediatric spine deformity
Authors: Demura Satoru , Ohara Tetsuya , Tauchi Ryoji , Takimura Kosuke , Watanabe Kota , Suzuki Satoshi , Uno Koki , Suzuki Teppei , Yanagida Haruhisa , Yamaguchi Toru , Kotani Toshiaki , Nakayama Keita , Watanabe Kei , Yokogawa Noriaki , Oku Norihiro , Tsuchiya Hiroyuki , Yamamoto Takuya , Kawamura Ichiro , Taniguchi Yuki , Takeshita Katsushi , Sugawara Ryo , Kikkawa Ichiro , Sato Tatsuya , Fujiwara Kenta , Akazawa Tsutomu , Murakami Hideki , Kawakami Noriaki , _ _ 
Published: September 2022

OBJECTIVE
Various complications have been reported in the treatment of pediatric spinal deformities. Among these, instrument-related complications could be critical concerns and risks of reoperation. This study aimed to identify the incidence and causes of complications after primary definitive fusion for pediatric spine deformities.

METHODS
The authors retrospectively collected data from 14 institutions about patients who underwent primary definitive fusion between 2015 and 2017. There were 1490 eligible patients (1184 female and 306 male), with a mean age of 13.9 years. The incidence, causes, and reoperation rates were analyzed according to 4 etiologies of pediatric spine deformity (congenital, neuromuscular, syndromic, idiopathic). The complications were also categorized as screw-, hook-, or rod-related complications, implant loosening or backout, and junctional problems.

RESULTS
The incidence of overall instrument-related complications was 5.6% (84 cases). Regarding etiology, the incidence rates were 4.3% (idiopathic), 6.8% (syndromic), 7.9% (congenital), and 10.4% (neuromuscular) (p < 0.05). The most common causes were pedicle screw malposition (60.7%), followed by implant backout or loosening (15.4%), junctional problems (13.1%), rod breakage (4.8%), and other complications (6.0%). Univariate analysis showed that etiology, type of deformity (kyphosis), surgical procedure, operation time, and estimated blood loss were significant factors. Multivariate analysis revealed that etiology (neuromuscular), surgical procedure (combined approach), and operation time (> 5 hours) remained as significant risk factors. Among all patients with instrument-related complications, 45% (38/84) required revision surgery. Of these cases, > 50% were related to pedicle screw malposition. Medial breach was the most common complication regardless of location, from upper thoracic to lumbar spine.

CONCLUSIONS
Pedicle screw malposition was the primary cause of overall complications and subsequent reoperation. In addition to more precise screw insertion techniques, meticulous confirmation of pedicle screw placement, especially of medial breach, may reduce the overall instrument-related complications and revision rates.
ІДЕНТИФІКАЦІЯ РИЗИКІВ ЯК СКЛАДОВА ПРОЦЕСУ УПРАВЛІННЯ РИЗИКАМИ В БІЗНЕСІ
Authors: Oliinyk O. O. 
Published: September 2022

В статті досліджено сутність та складові процесу управління ризиками. Визначено, що одним з основних етапів процесу управління ризиками є їхня ідентифікація – встановлення переліку основних видів ризиків. Проаналізовано підходи організацій в Україні до ідентифікації ризиків. Визначено найбільш поширені методи ідентифікації ризиків.
УПРАВЛІНСЬКИЙ ОБЛІК БУДІВЕЛЬНИХ ПІДПРИЄМСТВ: ХАРАКТЕРНІ ОСОБЛИВОСТІ ОРГАНІЗАЦІЇ ТА ВЕДЕННЯ
Authors: Pavelko О. V. , Vlasiuk I. I. , Popchuk D. O. 
Published: September 2022

У статті досліджено характерні особливості організації та ведення управлінського обліку будівельних підприємств. Проаналізовано динаміку фінансового результату діяльності будівельних підприємств в Україні за 2014–2020 рр. Розглянуто ідентифікацію сутності управлінського обліку, запропоновано власне його визначення. Окреслено вплив особливостей будівництва на організацію та ведення управлінського обліку. Досліджено функції управлінського обліку в системі управління будівельним підприємством. Запропоновано можливу структуру відділу управлінського обліку в будівництві. Розглянуто методи обліку витрат, які традиційно використовуються будівельними підприємствами, та окреслено завдання системи ціноутворення в будівництві. Висвітлено основні характеристики формування облікової системи будівництва.