bluuebunny/crossref_metadata_2025_split huggingface dataset:
Transformation of financial reporting of small enterprises according to IFRS
Authors: FOMINA Olena , SEMENOVA Svitlana , BEREZOVSKA Darіa 
Published: September 2022

Introduction. Small businesses play an impor­tant role in ensuring the economic stability of Ukraine, but during the war they are in a difficult situation and need support.
Problem. For small enterprises, overcoming existing problems is possible thanks to cooperation with European companies, investors, counterparties, international financial organizations, entering foreign markets, attracting capital, participating in grant projects, startups, etc., but this requires a transition to international accounting standards and the transformation of financial reporting.
The aim of the article is to highlight the peculiarities of the transition of small business enterprises to international accounting and reporting standards and to find practical recommendations for improving the transformation of financial reporting.
Methods. During the research, general scientific and special methods were used, in particular: induction, deduction, comparative analysis, synthesis, generalization, grouping, abstract logical methods.
Results. The sequence and scheme of the transition of small business enterprises from national accounting and reporting standards to international ones is analyzed, the stage of transformation of simplified financial reporting into reporting according to the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs) is highlighted. The characteristics of financial reporting transformation procedures, examples and features of reclassification of individual accounting objects and reporting items, typical for small enterprises, are given. An amendment table is provided for the transformation of the financial statements of a small enterprise into reporting according to international standards.
Conclusions. The transformation of the financial reporting of a small business entity into reporting according to international standards involves a number of organizational and technical measures to reformat the accounting policy, adjust the accounting system and digitize it according to new rules and approaches, etc. The proposed corrective table helps control the reporting transformation process and track the relationship between the changes made, promotes information disclosure and reporting transparency.
Influence des facteurs individuels et dyadiques sur l’ajustement sexuel des couples lors d’un cancer du côlon
Authors: Stulz A. , Favez N. , Flahault C. 
Published: September 2022

Contexte : Le cancer du côlon est le troisième cancer le plus diagnostiqué au monde et a un impact sur tous les aspects de la vie des patients et de leur partenaire. Jusqu’à présent, peu d’études ont étudié l’ajustement sexuel des patients et aucune n’a analysé les interactions entre les partenaires.
Objectif : Décrire les facteurs individuels et dyadiques liés à l’ajustement sexuel des couples.
Méthode : Treize couples ont répondu à un ensemble de questionnaires portant sur le soutien social, la communication et les stratégies de coping dyadique et la satisfaction sexuelle. Des analyses non paramétriques ont été réalisées sur les données quantitatives.
Résultats : Le soutien social, la communication et les stratégies d’adaptation dyadique jouent un rôle dans l’ajustement sexuel des couples. La satisfaction ressentie par les patients et leurs partenaires quant au soutien conjugal est corrélée positivement à l’ajustement sexuel du patient. La qualité de la communication des patients quant au stress engendré par la maladie est liée à la satisfaction sexuelle des partenaires. Le coping dyadique de soutien comme la gestion commune du stress favorisent l’ajustement sexuel des patients et des partenaires. Ces stratégies démontrent l’importance de l’unité au sein du couple, le cancer étant abordé comme une « maladie du couple ». Cet engagement mutuel semble favoriser la satisfaction sexuelle des couples.
Conclusion : Gérer la maladie et le stress lié aux traitements en tant que couple et percevoir son partenaire comme une source de soutien satisfaisante est particulièrement bénéfique pour la satisfaction sexuelle des couples dont un membre est atteint d’un cancer du côlon.
Ababayle ; An Anthropological Research on Social system
Authors: Mahmood Bahaaldeen Faraj 
Published: September 2022

The research is about Ababayle village, which is an Anthropological research about social system. This has had along history with a great position and role in the distrist In this research it deals with social system in the political , social and culturals filds ,and also the impacts of this system on the other political economical and social components are an plained for this reason functional contraction theory is used ,we intend to explain social system and its changes. Like marriage process and its customs with family and its types in addition to relationship and its influence on the other systems.
The components and tradition of the village have recently been changed greatly, as it is declared in the conclusion such as vanishing marriage customs and the inextente social classification in the village and losing lots of its land because of service project in Halabja province border. In spite of all social relation and relationship as before and has not witnessed area change.
Investigation of the effect of sucrose substitution with Stevia on the structure, physicochemical and sensory properties of ice cream
Authors: Satar-AlDavdi Khanda Sirwan 
Published: September 2022

Abstract:
Consumption of milk and its products is considered as one of the indicators of human societies' development. Ice cream as one of the most popular milk products around the world has many fans but due to its high amount of sucrose has negative effects on health. Stevia, a natural sweetener, was used as a sucrose substitute at 0-100% replacement levels in ice cream formulation. To investigate the treatments produced, physicochemical properties in ice cream including specific gravity, viscosity, melting time of the first drop, melting amount, overrun. The results showed that viscosity decreased by 100% by increasing the amount of stevia replacement. While overrun, Firmness, melting time of the first drop and consequently the melting stability of the samples increased with increasing the percentage of stevia used, Sensory test results showed that there was no significant difference between stevia and control samples except cold sensation and ice crystal. As a general result, stevia sweetener is a suitable substitute for sugar and samples containing 100-75% stevia were identified as desirable treatment.
Perancangan Aplikasi Sistem Penggajian Karyawan Berbasis Web Terintegrasi Absensi Fingerprint
Authors: Novita Ita , Septian Fajar 
Published: September 2022

Salary is the payment in the form of money received by an employee, the results of his contributions as an employee and his ideas to achieve the company's goals. At PT. Taishan Alkes Indonesia Management in the payroll sector is still implementing a manual / conventional way payroll system. This can lead to errors at the time of salary calculation. As a new company that is growing, PT. Taishan Alkes Indonesia needs a data processing application that can help in processing employee payroll data quickly, precisely, and accurately. The method used in this payroll system is the waterfall method, which is a structured framework (framework) that is arranged in a series in an effort to develop information systems (software). The creation of this application uses the CodeIgniter framework and also web programming using PHP.
Pengujian Sistem ERP Apotek (GPOS - POS Modul) Menggunakan Metode Black Box dengan Teknik Error Guessing
Authors: Yulianti Yulianti , Nirmala Endar , Rotty Fernando David Hence , Fauziah Eva , Chaesar Rizky , Misbahuddin Muhammad Rafif 
Published: September 2022

After the process of making software needs to be done a useful testing stage to ensure that the software (Software) is in accordance with the needs of the user. POS is an application used to make sales transactions. In this study, the test was conducted on four modules: the first is the inventory module, in this module there are features for the manager of goods data, stock of goods, and the price of goods, The second is the purchase module where this feature will manage every transaction of goods purchased to the supplier or manufacturer, the third is the sales module or POS, this feature is designed to manage every sales transaction to the customer or end user, and the last is the report module, where every transaction both sales and purchases and inventory data (items, stock, the price) will be recorded in detail in it. Each of these modules is arranged thus completing one cycle of business processes. Because of the complexity of the arrangement of logic forming sales transactions, the process of calculating the price of sales and calculating the value of stock goods causes losses for business people who use invalid systems. As for a case in true testing it's when we find a previously undisclosed error. The research phase begins by analyzing each function on the system to be tested, creating a testing scenario for the database structure that has been created, making documentation from the test results and the researcher concludes. From the results of the tests that have been done, it was concluded that this software is worth using.
PENGARUH HARGA, KEPUASAN, PENILAIAN PELANGGAN, DAN IKLAN TERHADAP LOYALITAS PELANGGAN APLIKASI SHOPEE
Authors: Qismatuldiyah Putri , Ramdani Deni 
Published: September 2022

Kegiatan belanja online menjadi alternatif mudah untuk memenuhi kebutuhan masyarakat, karena mudah untuk diakses kapan saja dan dimana saja. Dengan itu e-commerce perlu memiliki strategi untuk menjadi pilihan nomor satu masyarakat, dan membentuk pelanggan yang loyal. Shopee sebagai aplikasi e-commerce nomor satu di Indonesia, menunjukkan adanya loyalitas dari pada pelanggannya. Dengan itu penelitian ini dilakukan untuk mengetahui apakah harga, kepuasan pelanggan, penilaian pelanggan, dan iklan berpengaruh terhadap loyalitas pelanggan. Dimana data yang digunakan pada penelitian ini adalah data primer yang diperoleh dari pengisi kuesioner oleh responden. Alat pengujian analisis dengan menggunakan regresi dengan menggunakan SPSS. Dimana penemuan dalam penelitian ini menunjukkan jika variabel harga dan penilaian pelanggan tidak berpengaruh positif dan signifikan terhadap loyalitas pelanggan. Pada variabel kepuasan dan iklan berpengaruh positif dan signifikan terhadap loyalitas pelanggan.
Kata kunci: harga, kepuasan, penilaian, iklan, dan loyalitas
STRATEGI PEMASARAN PARIWISATA PADA DESA WISATA TANJUNGJAYA PASCA PANDEMI COVID-19
Authors: Martoyo Anang , Puspita Gita , Istarno Rino 
Published: September 2022

Pasca Pandemi Covid-19, Desa Wisata Tanjungjaya memiliki kesempatan untuk meningkatkan jumlah kunjungan wisata dan mengembangkan potensi desanya. Pengelola jasa wisata perlu menetapkan strategi pemasaran yang tepat dengan cara mengoptimalkan sumberdaya yang dimiliki. Penelitian bertujuan untuk mengetahui strategi pemasaran Desa Wisata Tanjungjaya melalui bauran pemasaran 7P dan konsep 4A. Metode yang digunakan dengan pendekatan deskriptif kualitatif, sumber data diperoleh dari kegiatan observasi, survey, wawancara mendalam, informasi dari pejabat daerah, pelaku usaha, dan pengunjung yang kemudian disintesa berdasarkan referensi yang relevan. Hasil penelitian menjelaskan bahwa strategi bauran pemasaran 7P (product, price, place, promotion, people, physical evidence, & process) dan komponen Penunjang Wisata 4A (attraction, amenity, accessibility, & ancillary) telah digunakan dalam meningkatkan kinerja pemasaran, namun perlu dioptimalkan dalam mengkomunikasikan keunikan sumberdaya alam, tradisi khas daerah, menciptakan brand image, kerjasama dengan agen travel, kemudahan akses, layanan prima, penyediaan pemandu, dan penambahan fasilitas klinik, ATM, serta swalayan.
PENGARUH KEMAMPUAN KERJA, EFIKASI DIRI, BUDAYA ORGANISASI, DAN KARAKTERISTIK PEKERJAAN TERHADAP KEPUASAN KERJA KARYAWAN PADA PT BIO TAKARA PURWOKERTO
Authors: Setiawan Heri , Wijayanto Wisnu , Sundari Sri , Zuahaena Fatwa , Sumantri Edi 
Published: September 2022

PT Bio Takara Purwokerto in running its business strives to create and manage employee job satisfaction well, but there are various factors that affect employee job satisfaction such as work ability, self-efficacy, organizational culture, and job characteristics. This research aims to determine the effect of work ability, self-efficacy, organizational culture, and job characteristics on employee job satisfaction at PT Bio Takara Purwokerto. This research used Multiple Linear Regression Analysis, and data were obtained from questionnaires which were distributed directly to the respondents. The results of this research indicate that work ability, self-efficacy, organizational culture, and job characteristics have a significant positive effect on employee job satisfaction at PT Bio Takara Purwokerto.
Keywords: Work Ability, Self-Efficacy, Organizational Culture, Job Characteristics, and Employee Job Satisfactio
Effects of disposable suctions bottle in endotracheal suctioning COVID-19 infection and exposures of nurses
Authors: Hunjra Riffat Naheed , Riaz Zara 
Published: September 2022

Background: Covid-19 is a highly contagious infection that affects healthcare personnel and patients in critical care units. Specifically, while doing endotracheal suctioning of patients, those having severe lung obstruction may have a higher risk of transmitting infections. The speedy emergence and global extent of this COVID-19 shaped a major challenge in the healthcare industry, mainly with the unavailability of personal protective equipment (PPE) to take care of families, patients and Health Care workers.
Purpose: The objectives of this study was set out to measure the evidence-based practices and impact of the disposable suction bottles on patients as well as health care workers who are directly in contact with COVID-19 patient handling.
Methodology: Data have been collected from 200 intensive care nursing staff of 3 public & private hospitals. Weekly reports and physical surveys were done in critical areas, from the infection control committee, The NCOC data centers. The quantitative research has been design. Data analysis is done on SPSS version 21.
Results: Data collected from both male and female staff. The age group of 25 years was 51% more than 49%. Results show more than 17% of chest infections among admitted patients in ICU with other than chest infections and health care staff had exposed to corona.
Conclusion: The use of disposable suction bottles shows less exposure to disease in admitted patients and health care workers. The number of cases had reduced after the use of disposable suction apparatuses.
Agricultural Trade Liberalisation and Agricultural Total Factor Productivity Growth Convergence in Africa
Authors: Sunge Regret , Ngepah Nicholas 
Published: September 2022

Reducing income inequality in Africa rests on agricultural total factor productivity (TFP) growth and convergence. Liberalizing agricultural trade has emerged as a force of agricultural TFP growth convergence. Notwithstanding increasing agricultural trade, TFP in Africa is falling while the differences in TFP growth rates remain wide. We provide evidence on the impact of agricultural trade liberalization on agricultural TFP growth convergence. We examine trade by origin, disaggregated into intra-Africa, and rest-of-the-world trade. Also, we recognize the uniqueness of agricultural trade liberalization and analyze the effect of the removal of trade-distorting agriculture support. Using maize and rice data for the period 2005-2016, we apply a Feasible-Generalized- Least-Squares estimation of panel data models derived from Barro and Sala-i-Martin (1990). We find evidence for both absolute and conditional convergence, which is stronger for maize. Moreover, agricultural trade openness speeds up TFP growth convergence for both crops. Convergence speed is higher for intra-Africa trade. Estimations on domestic agriculture support suggest that reduction of support beyond distortion-free levels enhances TFP growth convergence. Our findings call for more agricultural trade liberalization. We appeal that the recently launched Africa Continental Free Trade Area prioritizes intra-Africa agricultural trade liberalization and further elimination of trade-distorting domestic agriculture support.
Vol. 9, No. 2, August 2022: 71-88
Reproductive Biology of Ripon Barbel (Labeobarbus Altianalis) In River Kuja-Migori Basin, Kenya
Authors: Kembenya Elijah , Getabu Albert , Njiru James , Omondi Reuben 
Published: September 2022

The present study aimed to investigate the reproductive biology of Labeobarbus altianalis from River Kuja-Migori basin, Kenya. This fish species is distributed in most water bodies in the Lake Victoria basin and effluent rivers. Labeobarbus altianalis is susceptible to fishing due to aggregation at the river mouths during reproduction seasons. We conducted a study for 18 months with an objective of determining length at 50% sexual maturity, fecundity, gonadosomatic index, egg size, sex ratio and breeding season of L. altianalis. The results showed that breeding of this fish occurred from March to August and September to November coinciding with longer and shorter rain seasons. Fecundity ranged from 1320-2382 eggs (mean 1552 ± 23.3). There was a strong correlation between fecundity and total length (R2 = 0.994). The mean egg diameter was 1.2 ± 0.007 mm. Mean gonado-somatic index was 5.63 ± 0.34 and 2.24 ± 0.21 for females and males respectively. The length at 50% sexual maturity was estimated to be 16.3 cm and 18 cm total length for males and females respectively. There was no significant difference in sex ratio from the hypothetical 1:1 (χ2, p > 0.05). Females had low fecundity and males attain sexual maturity earlier than females. Results from this study provide important information for managing riverine fishery in the Lake Victoria basin.
Vol. 9, No. 2, August 2022: 221-228
PROBLEMÁTICA DE LA VIOLENCIA FAMILIAR EN TACNA
Authors: Cáceres Cáceres Milagros 
Published: September 2022

Son innumerables las formas la violencia familiar. Puede pensarse en violencia hacia mayores, entre cónyuges, hacia niños, mujeres, hombres, discapacitados, etc. Además, siempre es difícil precisar un esquema típico familiar, debido a que la violencia puede ser física o psíquica, y ocurre en todas las clases sociales, culturas y edades. La violencia tiene sus raíces, en las condiciones sociales estructurales, que imperan dentro de un orden social establecido, donde impera la injusticia, el abandono, la explotación y la inmoralidad en el trato de sujetos que ejercen el poder contra los que no lo poseen. La familia, está inmersa dentro de un sistema social y cultural, por lo que las condiciones de pobreza y marginación o las formas de explotación y aprovechamiento se apresan a través de acciones violentistas.

Desde esta concepción, el estado, las autoridades y quienes ejercen el poder político en esta sociedad, son los primeros en ejercer y muchas veces legalizar los actos de violencia, a través de hechos injustos, en la distribución de la riqueza, expresados hoy en día en los altos sueldos de muchos funcionarios y la pobreza extrema de muchas de nuestras familias. Entonces, las familias, son en cierta forma, víctimas de un orden social económico injusto y violento, obligados a enfrentar situaciones extremas de convivencia, - por lo que muchos investigadores señalan que los estados de estrés, frustración y conflicto, al no ser satisfechas las necesidades más elementales, son canalizados a través de una conducta violenta contra los más vulnerables e indefensos. Sin embargo también los que tienen poder y riqueza practican la violencia social y familiar como una conducta de ejercer el dominio sobre los demás y mantener este orden social.
Esofagitis Eosinofilica
Authors: Mendoza Salinas Jorge , Quispe Montesinos Victor 
Published: September 2022

Se presenta el caso de paciente varón de 25 años con antecedente de dispepsia y usuario regular de omeprazol de larga data, que cursa con disfagia progresiva a sólidos asociado a dolor retroesternal. Se le realiza evaluación endoscópica hallándose en esófago distal mucosa blanquecina en placas bien delimitadas por áreas hiperémicas longitudinales y circunferenciales, con movimientos peristálticos esofágicos presentes y leve disminución de elasticidad. Sobre la mucosa se identifica algunas lesiones elevadas sésiles de 2 mm de diámetro, se extirpan dos de ellas y se toman múltiples biopsias de la mucosa. Biopsias muestran mucosa esofágica tapizada por epitelio escamoso no queranizante, con acantosis papilomatosa y abundantes eosinófilos. A mayor aumento células escamosas muestran atipia de aspecto coilocítico por probable infección por virus papiloma humano asociado a esofagitis eosinofílica.
En la consulta de control, se le indica dieta hipoalergénica con indicación de evitar ingesta de lácteos, soya, huevo, trigo y derivados, nueces, pescado y maní. Asimismo, se le indicó acudir a la especialidad de inmunología o alergología. Habiendo cumplido cuatro meses luego del cambio de dieta, el paciente refiere marcada mejoría clínica, indicando ausencia de disfagia a sólidos y ausencia de dolor retroesternal, se realiza una video endoscopía de control donde se evidencia marcada mejoría en el aspecto endoscópico.