A novel composite material based on polymers (polyvinyl alcohol, polyvinyl butyral) and liquid crystal (4-n-pentyl-4’-cyanobiphenyl) has been developed and studied. Configuration transformations of point defects in nematic droplets under the influence of an electric field, caused by localized changes in the concentration of NLC within the polymer matrix, have been discovered and analyzed. The boundary conditions necessary for achieving a nematic structure with homogeneous alignment of the director both within the droplet and at its surface have been established, optimizing the anisotropy of light transmission in polymer-dispersed liquid crystal (PDLC) films. Additionally, polarization effects inside nematic droplets under the application of an electric field have been identified.

The obtaining of new data on the transformation of parent materials into soil and on soil as a set of essential properties is provided on the basis of previously conducted fundamental studies of soils formed on loess-like loams in Belarus (15,000 numerical indicators). The study objects are autochthonous soils of uniform granulometric texture. The basic properties without which soils cannot exist are comprehensively considered. Interpolation of factual materials is given, highlighting the essential properties of soils. Soil formation is analyzed as a natural phenomenon depending on the life activity of biota and the water regime. Models for differentiation of the chemical profile and bioenergy potential of soils are presented. The results of the represented study interpret the available materials taking into account publications on the biology and water regime of soils over the past 50 years into three issues: the difference between soil and soil-like bodies; the soil formation as a natural phenomenon of the mobilization of soil biota from the energy of the sun, the atmosphere, and the destruction of minerals in the parent materials; and the essence of soil as a solid phase and as an ecosystem. The novelty of the article study is determined by the consideration of the priority of microorganisms and water regime in soil formation, chemical-analytical identification of types of water regime, and determination of the water regime as a marker of soil genesis.

In light of swift urbanization and the lack of precise land use maps in urban regions, comprehending land use patterns becomes vital for efficient planning and promoting sustainable development. The objective of this study is to assess the land use pattern in order to catalyze sustainable township development in the study area. The procedure adopted involved acquiring the cadastral layout plan of the study area, scanning, and digitizing it. Additionally, satellite imagery of the area was obtained, and both the cadastral plan and satellite imagery were geo-referenced and digitized using ArcGIS 9.2 software. These processes resulted in reasonable accuracy, with a root mean square (RMS) error of 0.002 inches, surpassing the standard of 0.004 inches. The digitized cadastral plan and satellite imagery were overlaid to produce a layered digital map of the area. A social survey of the area was conducted to identify the specific use of individual plots. Furthermore, a relational database system was created in ArcCatalog to facilitate data management and querying. The research findings demonstrated the approach's effectiveness in enabling queries for the use of any particular plot, making it adaptable to a wide range of inquiries. Notably, the study revealed the diverse purposes for which different plots were utilized, including residential, commercial, educational, and lodging. An essential aspect of land use mapping is identifying areas prone to risks and hazards, such as rising sea levels, flooding, drought, and fire. The research contributes to sustainable township development by pinpointing these vulnerable zones and providing valuable insights for urban planning and risk mitigation strategies. This is a valuable resource for urban planners, policymakers, and stakeholders, enabling them to make informed decisions to optimize land use and promote sustainable development in the study area.

Since an outbreak of COVID-19 in the late 2019 in Wuhan in China, the pandemic and contagious nature of coronavirus did not spare Nigeria as the most populous Africa nation from being affected. Statistical records have shown that a large number of citizens were affected and overwhelming literature has explored different dimensions of the impacts of COVID-19 in the country. However, there is a less attention in exploring legal, economic, health and ethical impacts of the pandemic on Nigerian children. The paper primarily aims at filling this gap in the existing body of knowledge. Systematic literature review (SLR) and content analysis of secondary data of online peer-reviewed, scholarly articles among others were used as methodology. The findings revealed that, the general economic impact of COVID-19 that affects trade and small & medium scale business activities of parents also directly or indirectly affected their children. The health consequence of COVID-19 affects provision of nutritious foods that would help their balanced diet and growth. It is further noted that the ethical impact of COVID-19 affects their right to education as a result of lockdown during the first phase of the out-break. It is however reiterated that, there has not been adequate legal framework to address the multifarious im-pacts of COVID-19 on the Nigerian children. In conclusion, this paper has novel contribution specifically showing concern for children during the period of COVID-19 pandemic in the country. It is therefore suggested that efforts should be galvanized by the stakeholders in addressing multifarious challenges of the impact of COVID-19 on the Nigerian children as explored in this study.

This study investigates the impact of extreme rainfall events on soil erosion in the downstream Parnaíba River Basin, located in the Brazilian Cerrado. The analysis focused on rainfall erosivity (R factor) and soil erodibility (K factor) as key indicators. The average erosivity in the region was 9051 MJ mm h⁻¹ha⁻¹year⁻¹, with a variation between 7943 and 10,081 MJ mm h⁻¹ha⁻¹year⁻¹, suggesting a high erosive potential, mainly in the rainiest months, from December to April. The soils of the studied area, mainly Ultisols and Chernosols, present high to very high erodibility, with K factor values ranging from 0.025 to 0.050 t h MJ⁻¹ mm⁻¹. Furthermore, fieldwork revealed areas, near highways, with apparently fragile soils, as well as rills and gullies, identified through photographs taken during fieldwork. These locations, due to the combination of high erosivity and susceptible soils, were considered prone to the occurrence of erosion processes, representing an additional risk to local infrastructure. The spatialization of R and K factors, along with field observations, showed that much of the area is at high risk of erosion and landslides, particularly in regions with greater topographic variability and proximity to water bodies. These results provide a basis for the development of mitigation strategies, being important for the effective prevention of landslides.

This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.