bluuebunny/crossref_metadata_2025 huggingface dataset:
Resiliensi Masyarakat Penyintas Bencana di Masa Pandemi Covid 19:
Authors: Razy Muhammad Fakhrur , Sugandi Yogi Suprayogi , Fedriansyah Muhammad
Published: October 2022

Abstrak: Kajian ini membahas tentang ketahanan sosial penyintas bencana alam selama pandemi Covid 19. Sehingga akan lebih banyak membahas tentang kehidupan para penyintas bencana alam di era ini, seperti diketahui sebelum menghadapi pandemi mereka dihadapkan pada bencana alam yang berdampak besar bagi kehidupan mereka. Maka tujuan dari jurnal ini akan membahas bagaimana kehidupan sosial penyintas bencana alam dan faktor-faktor apa saja yang mempengaruhi ketahanan sosial penyintas bencana selama masa pandemi. Dalam penelitian ini penulis menggunakan metode kualitatif dengan informan kelompok rumah tangga penyintas bencana alam, yang memiliki kategori kelompok rumah tangga yang kehilangan tempat tinggal, kelompok rumah tangga yang kehilangan tempat tinggal dan pekerjaan, kelompok rumah tangga yang kehilangan tempat tinggal dan keluarga dan kelompok terakhir rumah tangga yang kehilangan rumah, pekerjaan, dan anggota keluarga. Temuan di lapangan bahwa penyintas bencana alam pada masa pandemi ini memiliki tingkat resiliensi yang baik dengan dukungan beberapa faktor yaitu Individual Faktor, Social Support dan spritual.

Kata kunci: Pandemi; Covid 19; resiliensi.
TINJAUAN HUKUM TERHADAP PUTUSAN SIDANG PRAPERADILAN KASUS KORUPSI TERKAIT PEMBERIAN FASILITAS PENDANAAN JANGKA PENDEK DAN BAILOUT UNTUK BANK CENTURY
Authors: Hanifah Sartika Putri
Published: October 2022

Pemberian fasilitas pendanaan jangka pendek (FPJP) sebagai salah satu perwujudan peranan Bank Indonesia dalam pemberian FPJP kepada Bank Century yang marak diperdebatkan kesesuaiannya dengan peraturan yang berlaku. Hasil penelitian menyimpulkan pemberian FPJP kepada Bank Century telah dilakukan sesuai dengan ketentuan yang berlaku. Putusan sidang praperadilan kasus korupsi terkait pemberian fasilitas pendanaan jangka pendek dan bailout untuk bank century dalam prespektif hukum berkekuatan hukum tetap, alat bukti yang mengarah ke nama-nama di kasus Century telah lengkap, selama alat bukti yang mengarah ke nama-nama di kasus Century telah lengkap, KPK harus menjalankan prosedur hukumnya. KPK tidak perlu berpikir politis, karena ia didesain untuk menegakkan hukum, bukan menegakkan politik.
PEMUNGUTAN PAJAK TERHADAP KOS-KOSAN DIKAITKAN DENGAN PENINGKATAN PENDAPATAN DAERAH BERDASARKAN PERATURAN PERUNDANG-UNDANGAN
Authors: Febrina Tania
Published: October 2022

Pendapatan daerah memiliki banyak sumber salah satunya melalui pemungutan pajak. Dalam rangka peningkatan pendapatan daerah, pemungutan pajak terhadap kos-kosan mulai “ketat” untuk dilakukan mengingat semakin meningkatnya pertumbuhan kos-kosan yang menjadi lading bisnis bagi Pemiliknya. Pengenaan pajak terhadap kos-kosan diberlakukan hanya untuk kos-kosan yang memiliki lebih dari 10 (sepuluh) kamar. Namun sehubungan dengan sistem yang dianut dalam pemungutan pajak di Indonesia adalah self assessment system dimana efektivitas pemberlakuannya sangat digantungkan kepada wajib pajak itu sendiri, yaitu untuk menghitung pembayaran pajak yang akan dilakukan, kejujuran wajib pajak dalam melakukan pembayaran pajak. Semua itu membutuhkan inisiatif wajib pajak sehingga apabila dikaitkan dengan pemungutan pajak maka banyak pemilik kos-kosan yang belum melaporkan usaha kos-kosannya.
ANALISIS PENGENAAN PAJAK REKLAME BERJALAN PADA KENDARAAN BERMOTOR SEBAGAI PAJAK DAERAH DI INDONESIA
Authors: Valdy Adha Fireza
Published: October 2022

Pajak Reklame merupakan salah satu pajak yang termasuk dalam pajak daerah yang sangat potensial untuk mendukung pengembangan suatu daerah. Reklame menjadi sangat potensial karena reklame menjadi sarana promosi yang sering dipilih oleh para pebisnis di hampir setiap daerah untuk mempromosikan usahanya. Seiring berkembangnya waktu, media promosi seperti reklame bukan lagi berbentuk reklame yang hanya diam di satu tempat saja, melainkan sudah merambah kepada reklame yang dipasang pada kendaraan bermotor yang memiliki mobilitas tinggi, Sehingga, iklan yang dipromosikan lebih berkesempatan untuk mencakup wilayah yang lebih luas lagi. Namun begitu, dalam hal pajak yang dikenakan, nampaknya menjadi tidak tepat sasaran, mengingat pajak yang dikenakan terhadap reklame merupakan pajak daerah tingkat kota/kabupaten, sedangkan Reklame yang terkena pajak tersebut tidak selamanya pada satu daerah kota/ kabupaten tertentu dengan mobilitas yang tinggi, bahkan pajak reklame berjalan yang terdaftar pasa suatu daerah pada kenyataannya tidak pernah tampil di daerah terdaftar tersebut, melainkan tampil di daerah lain dimana kendaraan tersebut sering beraktifitas. Sehingga, penghasilan terhadap pajak reklame berjalan pada kendaraan bermotor dirasa tidak adil dan merata atau dapat dikatakan tidak tepat sasaran.
PERLINDUNGAN HAK TERHADAP PETANI SEBAGAI PEMULIA VARIETAS TANAMAN LOKAL BERDASARKAN PENGATURAN INTERNASIONAL DAN NASIONAL DALAM PERSPEKTIF NEGARA KESEJAHTERAAN
Authors: Rahmanisa Purnamasari Faujura
Published: October 2022

Kajian ini bertujuan untuk menentukan Ketentuan internasional dan nasional dan terkait perlindungan bagi petani sebagai pemulia tanaman lokal dalam perspektif Negara kesejahteraan. Hasil kajian menunjukan bahwa UPOV (The International Union for the Protection of New Varieties of Plants) mengabaikan Hak Petani . Pasal 9, 12, dan 14 UU No. 12 Tahun 1992, Pasal 7 dan 10 UU No. 29 Tahun 2000, dan Pasal 9 UU No. 4 Tahun 2006 belum mendukung konsep Negara kesejahteraan karena tidak memperhatikan Hak Petani untuk mendapatkan manfaat ekonomi atas perkembangan teknologi pertanian. ITPGRFA (the International Treaty on Plant Genetic Resource For Food and Agriculture dan CBD (Convention on Biological Diversity) melindungi petani karena menjamin varietas konservasi dan pemanfaatan sumber daya genetik tanaman untuk pangan dan pertanian. Pasal 9 dan 10 PP No 13 Tahun 2004 memberikan harapan positif karena pemerintah mewakili masyarakat dapat membuat perjanjian benefit sharing dengan pihak lain yang menggunakan varietas lokal.
DEKONSTRUKSI EKSEKUSI HAK TANGGUNGAN DALAM MENINGKATKAN PERLINDUNGAN DAN KEPASTIAN HUKUM
Authors: Rivai Kusumanegara
Published: October 2022

Terdapat tiga upaya eksekusi sesuai ketentuan Undang-Undang Nomor 4 Tahun 1996 tentang Hak Tanggungan Atas Tanah Beserta Benda-Benda Yang Berkaitan Dengan Tanah yaitu parate executie, title eskekutorial dan penjualan Hak Tanggungan di bawah tangan. Namun eksekusi yang seharusnya menjadi pelindung bagi kreditur, dinilai masih terdapat masalah yang dapat merugikan kreditur. Hal tersebut bukan tanpa alasan, oleh karena dalam prosesnya banyak peristiwa yang dapat menghambat eksekusi ini seperti obyek hak tanggungan masih dikuasai debitur serta terjadinya perlawanan fisik saat pengosongan sehingga mengurangi minat pembeli dan menambah biaya bagi pemenang lelang untuk melakukan pengosongan, padahal pemenang lelang telah membelinya dengan harga tertinggi melalui pelelangan. Atas dasar hal tersebut, peneliti menilai penelitian ini sangat bermanfaat untuk menemukan solusi berdasarkan kajian yang telah dilakukan sebelumnya.
ANALISIS PERJANJIAN CLOUD TERHADAP POTENSI PERANG SIBER DARI PERSPEKTIF ASAS KEPENTINGAN MILITER
Authors: Alessandro Praputranto  , Jun Justinar
Published: October 2022

Program perjanjian antara negara yang dijuluki cloud act ini diikuti oleh Negara Paman Sam(Amerika Serikat) bersama dengan Irlandia Utara dan Inggris. Perjanjian ini mengatur mengenaikewajiban negara anggota perjanjian multilateral ini untuk mematuhi kewajiban mereka untukmenyimpan, mencadangkan, atau mengungkapkan data elektronik yang mereka miliki terlepasdari di mana informasi itu berada. Dari disini terlihat bahwa akan adanya “penggabungan datadata negara anggota dalam sebuah server yang dikenal dengan nama cloud computing system.”Nantinya data-data dari negara anggota ini akan tersimpan dalam sebuah server berbasis cloudsehingga dapat mempermudah aksesibilitas, mobilitas, dan juga portabilitasnya. Tidak dimaksudbahwa data-data negara akan digabung, namun hal ini ditujukan untuk memberikan akseskhusus bagi Amerika Serikat untuk dapat mengakses data-data negara tanpa perlu suratperintah. Lantas dari perjanjian yang nantinya akan membuka privasi negara anggotanya akanmeninuai pro dan kontra dan berbagai macam ancaman terhadap keamanan dan pertahanandari negara yang menjadi anggota daripada perjanjian tersebut. Dengan demikian makadiperlukannya sebuah analisa terhadap penggunaan hukum humaniter dalam perjanjian cloudact ini.
PERBANDINGAN HUKUM HUMANITER DAN HUKUM ISLAM TENTANG HAK ATAS RANSUM MAKANAN
Authors: M. Farrel Abinoza  , Jun Justinar
Published: October 2022

Konflik bersenjata non-international adalah sebuah konflik bersejata yang berkepanjangandiantara pemerintahan dan satu atau lebih kelompok bersenjata tetapi juga memegang prinsipyang sama dengan konflik bersenjata internasional. Arab Spring atau dikenal juga kebangkitandunia Arab dan turunnya Mu’ammar Al-Qadhdhāfī dari kepresidenan Libya telah membuat Libyamenjadi lebih buruk yang memercik perang saudara besar-besaran dengan kelompok bersenjatalokal yang bertahan sampai satu dekade lebih. Konflik bersenajata yang terjadi Libyamenyebabkan banyak korban sipil, berdasarkan Pasal 3 Konvensi Genewa 12 Agustus 1949menyatakan dalam hal suatu sengketa bersenjata yang bersifat tidak internasional yangterlaksana dalam suatu wilayah salah satu dari pihak yang menyetejui perjanjian setiap pihakdalam sengketa itu akan diwajibkan untuk melaksanakan sekurang-kurangnya ketentuanketentuan berikut orang-orang yang tidak turut serta aktif dalam sengketa bersenjata itu,termasuk anggota angkatan perang yang telah menaruh senjata-senjata mereka serta merekayang tidak lagi mengikuti karena sakit, luka-luka, penahanan atau sebab lain apapun. Penulisanjurnal ini bertujuan untuk menilai pengimplementasian dari hukum humaniter internationalterutama perlindungan terhadap masyarakat sipil, turut campur dari aktor internasional dalamproses perdamaian Libya, dan halangan dalam pengimplentasian hukum hunaniter internasionaldalam konteks perlindungan masyarakat sipil. Perang saudara yang tiada henti antarapemerintahan Libya dan kelompok bersenjata harus berhenti apabila masyarakat Libyamenginginkan perdamaian, mereka harus mengesampingkan perbedaannya danmembicarakannya.
Ecovillages as a development model and the case of api-tourism in sustainable settelments
Authors:   Universidad Rey Juan Carlos. España, González Arnal Esther , Izquierdo María ,   Universidad Rey Juan Carlos. España, Rubio Gil Ángeles ,   Universidad Rey Juan Carlos. España
Published: October 2022

"The study on ecovillages is characterized by the heterogeneity of its sources, being of great interest the delimitation of its theoretical and empirical framework for the knowledge of its structure, functions, and its pioneering perspectives together with its future in the light of international policies in sustainability. A methodological triangulation (structural, comparative and hypothetical‑inductive) is used to develop the approach to the concept, evolution, status, and its role in the context of a green, circular, and sustainable economy. In addition, beekeeping as a fundamental activity within “Red Iberica de Ecoaldeas” (RIE) in Spain was examined through the realization of surveys and shown to be non‑existent. Thus, api‑tourism is considered as an applicable paradigm for the insertion of regenerative activities that are more in line with current demands and a tourism niche which potentially contribute to the Sustainable Development Goals (SDGs)."
The folk as a resource in the construction of the tourism image of Alto Minho (Portugal)
Authors:   Universidade da Maia. Portugal, Gonçalves Maria Odete , Gonçalves Eduardo ,   Universidade da Maia. Portugal
Published: October 2022

"Based on the analysis of the discourse (s) on Portuguese folklore and the rescue of the past and the traditions through the invention/ reinvention of the cultural heritage, the objectives of the research are focused on the study and the valorization of folklore while An an important resource that shapes the image of Minho (Northern Portugal). We also propose to identify some of the most representative folk groups and to analyze the repercussions of the use of these manifestations of popular culture, especially the traditional dances and songs of the Alto Minho region (Portugal), in the formulation of the image of the destination, with special incidence in the district of Viana Of the Castle Viana do Castelo. We also propose to ascertain to what extent these folkloric manifestations have broadened their function of affirming the cultural identity of the receiving community. And how can we discuss an eventual deconstruction of the identity brought about by tourism? Taking into account the epistemological framework of the Social Sciences, we propose to adopt fundamentally the qualitative/ deductive methodologies since we will start from a documentary collection and analysis of the folklorist discourse (s), plus the unstructured and open data collection, namely open interviews and observation participant. The research design follows an ethnographic matrix with the use of deductive methodologies, and the guiding thread of the narrative presents a duality of the way folklore is conceived, an analysis that focuses on the confrontation and overlap of the so‑called “paradigm of recomposition” Which formulates it as a representation of past customs and tradition and the pattern of ‘stylization’ which expresses folklore as an ‘object’ in itself."
Performações narrativas de mulheres pobres beneficiárias de programas de transferência de renda e as raízes do Brasil
Authors: Lima Fábio Fernando
Published: October 2022

Partindo do quadro teórico oferecido pela Análise da Narrativa, este trabalho busca analisar e descrever narrativas advindas de entrevistas geradas pelo pesquisador autor com mulheres negras, pobres, atendidas por programas de transferência de renda, observando especificamente as maneiras e pelas quais essas mulheres performam, organizam e interpretam discursivamente suas condições de beneficiárias de programa socioassistencial, estabelecendo relações com o contexto macro-social. Utilizando a entrevista qualitativa como ferramenta de pesquisa, os resultados apontaram para um vasto emprego de “narrativas breves” (cf. BAMBERG e GEORGAKOPOULOU, 2008), as quais cumpriram especificamente a função retórica de apoiar um determinado ponto argumentativo (especialmente aquele de acordo com o qual o benefício se constitui em uma “ajuda valiosa”).  Considerando o “código de honra do ‘dar’ e ‘receber’” (SARTI, 2011), o qual se sobrepõe, nos termos de Sarti (2011), ao entendimento dos direitos universais de cidadania – um traço estrutural da formação histórica brasileira – estabelece-se, nas entrevistas analisadas, por parte das entrevistadas, um universo de obrigações morais centrado no entendimento do benefício social enquanto um complemento do valor do trabalho (ajuda), na ausência da totalidade dos recursos para a sobrevivência, evocando o grande sistema de coerência guiado pela virtude católica da caridade. É exatamente desse código moral que deriva a personalização das relações sociais observada nesta pesquisa, reverberando o resultado de estudos empreendidos por Freyre (1980), Holanda (2007) e Da Matta (1986) que apontam para a elaboração de um universo social no Brasil onde as relações capitalistas se entrecruzam com traços escravagistas e clientelistas.
Comparative Study of Physiological Indicators of Cardiovascular Fitness such as Heart Rate Variability, Harvard Step Test, Ankle-brachial Index, and Body mass Index in Rural and Urban Adolescent Girls
Authors: Prathyusha Vadde Sai , Katravath Shyamala , Fatima Farheen , Mudunuru Aswin kumar , Reddy Sandadi Snigdha
Published: October 2022

Objectives:

Health is defined as a state of complete physical, mental, and social well-being.

Materials and Methods:

Humans have settled in both urban and rural areas, which might have influenced people and their physiology in different ways.

Results:

Cardiovascular fitness as a marker of proper functioning of the whole body is associated with many health-related outcomes, with poor fitness leading to development of cardiovascular diseases (CVD).

Conclusion:

This study aimed to perform a comparative study of the physiological parameters’ indicative of cardiovascular fitness in urban and rural adolescent girls.
Electrocardiogram as a Tool to Predict Diastolic Dysfunction in the Early Hypertensive Patients and its Comparison in Males and Females
Authors: Karthikeya Kapil
Published: October 2022

Objectives:

Heart failure with preserved ejection fraction continues to be a major healthcare challenge. Assessment of diastolic dysfunction (DD) is an integral part of the routine cardiologic examination, however little is known about ECG changes in diastolic dysfunction. several resting ECG parameters have been investigated to predict left ventricular diastolic dysfunction (LVDD). The study aims to assess diastolic dysfunction in recently diagnosed hypertensive patients by echocardiography and to find the value of ECG-derived parameters in predicting diastolic dysfunction.

Materials and Methods:

One hundred and fifty hypertensive patients of less than 1-year duration were divided into two groups based on the presence or absence of diastolic dysfunction. ECG parameters such as P wave dispersion, QT and QTc interval, ventricular activation time, Tend P, Tend Q were analyzed in all patients, and correlation was done with echo parameters to assess diastolic dysfunction in both males and females.

Results:

In both men and women a significant correlation was found between p wave dispersion, ventricular activation time, Corrected QT interval, TendP, and, Tend Q in ECG with diastolic dysfunction on bivariate regression analysis. Multivariate regression analysis showed that p wave dispersion had a greater correlation with diastolic dysfunction when compared with other ECG parameters (r=0.88, R2=0.78).

Conclusion:

Analysis of certain ECG parameters especially p wave dispersion is of great value in predicting diastolic dysfunction in both men and women.
Cardiac Allograft Vasculopathy Evaluation by Optical Coherence Tomography
Authors: Reddy M. Hanumantha , Sastry B.K.S. , Rao K.V. Raja Shekara
Published: October 2022

Cardiac allograft vasculopathy (CAV) is a rapidly progressive form of atherosclerosis and it is the common cause of late allograft dysfunction and death in patients following orthotopic heart transplantation. After heart transplantation, patients lack adequate anginal mechanisms and may present with refractory heart failure and sudden cardiac death, so regular screening is required to detect CAV. CAV narrows the coronary arteries in diffuse concentric pattern, so detection by coronary angiogram is difficult. Intravascular imaging such as optical coherence tomography (OCT) and intravascular ultrasound is most sensitive diagnostic test for the detection of CAV. Once CAV is diagnosed, patients should be on statins, adequate immunosuppressive medications such as sirolimus, everolimus in focal lesions angioplasty, and stenting can be done, but in some patients with significant burden of CAV, retransplantation is the only available option. Once CAV is diagnosed, regular surveillance of heart function is mandatory. We are reporting a case of CAV evaluation by OCT.
Gelişmekte olan ülkeler için doğrudan yabancı sermaye yatırımlarının belirleyicileri
Authors: KARDAŞLAR Ahmet
Published: October 2022

Küreselleşmenin bir ürünü olan ve gelişmekte olan ülkeler tarafından sermaye yetersizliğini gidermek için kilit rol oynayacağı öngörülen doğrudan yabancı sermaye yatırımları (DYY), günümüzde hem gelişmiş hem de gelişmekte olan ülkelerin ev sahipliği yapabilmek için rekabet ettikleri bir yatırım türü olarak kabul edilmektedir. Doğrudan yabancı sermaye yatırımlarının sağladığı avantajlar sadece düşük maliyetli üretim olmaktan ziyade ev sahibi ülkeye istihdam, teknoloji ile yönetim bilgisini de getirmekte ve teknolojinin yayılma etkisiyle birlikte başta bulunduğu endüstri olmak üzere ülke genelinde birçok avantajlar sağlamaktadır. Bu nedenle doğrudan yabancı sermaye yatırımlarının belirleyicileriyle olan ilişkisinin araştırılması amaçlanmış, doğrudan yabancı sermaye yatırımlarının ülkelere giriş ve çıkışlarında ortak parametrelerin etkileri bir arada incelenmiştir. Çalışmada 16 gelişmekte olan ülke için 1996-2016 yıllık veriler doğrultusunda panel veri yöntemi kullanılarak yapılan analizler sonucunda piyasa büyüklüğü, döviz kuru, ticari açıklık, işgücü verimliliği, yolsuzluk ve politik risk ile DYY girişleri arasında pozitif yönlü ilişki bulunurken faiz oranı ile DYY girişleri arasında negatif yönlü ilişki bulunmaktadır. Benzer şekilde piyasa büyüklüğü, döviz kuru, ticari açıklık, işgücü verimliliği, yolsuzluk ve politik riskteki artışlar ülkelerden DYY çıkışlarına sebep olurken faiz oranında ki artışlar DYY çıkışlarını azaltmaktadır. Çalışmadan elde edilen bulgulara göre gelişmekte olan ülkelerin uluslararası sermayeden beklediği payı alabilmesi için başta ekonomik istikrarı sağlayacak değişkenler olmak üzere politik faktörleri de göz önünde bulundurarak uygun yatırım ikliminin oluşumunu sağlaması gerekmektedir.
THERMOPHYSICAL PROPERTIES AND STRUCTURE OF THE POLYMER MATRIX OF MICRO- AND NANO-COMPOSITES BASED ON POLYETHYLENE
Authors:   Institute of Engineering Thermophysics of NAS of Ukraine, Fialko Nataliia , Dinzhos Roman ,   V.O. Sukhomlynskyi National University of Mykolaiv, Sherenkovskiy Julii ,   Institute of Engineering Thermophysics of NAS of Ukraine, Prokopov Viktor ,   Institute of Engineering Thermophysics of NAS of Ukraine, Meranova Nataliia ,   Institute of Engineering Thermophysics of NAS of Ukraine, Fedosenko Leonid ,   Institute of Engineering Thermophysics of NAS of Ukraine, Yurchuk Volodymyr ,   Institute of Engineering Thermophysics of NAS of Ukraine, Dashkovska Iryna ,   Institute of Engineering Thermophysics of NAS of Ukraine, Popruzhuk Illia ,   Institute of Engineering Thermophysics of NAS of Ukraine, Klishch Andriy ,   Institute of Engineering Thermophysics of NAS of Ukraine
Published: October 2022

The results of studies of thermal conductivity and the degree of crystallinity of the polymer matrix for polymer micro- and nanocomposites "polyethylene - carbon nanotubes and aluminum particles" are presented. The existence of a correlation dependence between the specified characteristics of composites was revealed and its explanation was given based on the theory of crystallinity and its explanation was given based on the theory of percolation.
SOME ISSUES OF IMPROVING LEGISLATION IN THE CONTEXT OF CONSTITUTIONAL AND LEGAL REGULATION OF THE ALL-UKRAINIAN REFERENDUM
Authors:   Taras Shevchenko National University of Kyiv, Sennikov Volodymyr
Published: October 2022

The article highlights the issue of the content of the concept of "all-Ukrainian referendum" in the context of constitutional and legal regulation of referendums and outlines the main problems associated with the consolidation and implementation of the right to the latter. Based on the analysis of the recommendations made in the urgent joint opinion of the European Commission for Democracy through Law and the OSCE Office for Democratic Institutions and Human Rights on the draft Law "On People's Power through All-Ukrainian Referendum", it is possible to identify and analyze the main gaps in the legislation on the All-Ukrainian referendum. Based on the analysis of the current legislation, guided by the experience of the European Union countries regarding the laws on referendums, the ways to solve this problem are proposed.
IMPLEMENTATION OF THE MANAGEMENT ACCOUNTING SYSTEM AT THE ENTERPRISE: ORGANIZATIONAL ASPECT
Authors:   National Academy of Statistics, Accounting and Auditing, Zorina Olena
Published: October 2022

The conditions for the effective operation of the enterprise on the market require the formation of an internal information system for the management of the business entity, which is based on management accounting data and contributes to the improvement of the efficiency of management decision-making in the process of operation. The article updates issues related to the practical implementation of the management accounting system at Ukrainian enterprises. It has been established that, characterizing management accounting either as a separate system or as a subsystem of accounting, scientists unanimously identify identical functions and tasks inherent in it. The article highlights the following functions of management accounting: ensuring the functioning of information systems for the automation of enterprise management; monitoring of the main areas of financial and economic activity; coordination of activities to achieve operational and strategic goals; provision of informational and advisory support for making management decisions; development of measures to improve the efficiency of the financial and economic activity of the enterprise. The factors on the basis of which the management accounting system is created at the enterprise were studied: unsatisfactory economic indicators; emergence of new goals; inconsistency of goals; outdated methods of planning, costing and analysis; lack of accounting and analytical methods that do not meet the requirements of monitoring financial and economic activity; repetition or absence of certain functions, conflicts in the process of their implementation. The most widespread errors in the implementation of the management accounting system were identified: misunderstanding of the essence and tasks of management accounting; wrong choice of goal; too much or not enough information; excessive amount of controlled indicators; wrong choice of information sources; focus on costs and full budget control; lack of income and risk analysis; organization of management accounting without prior examination of the reliability of information sources at the enterprise; integration of management accounting into other departments. It was found that the implementation and organization of the management accounting system is a complex and expensive process, but, as global and domestic practice has shown, it is a necessary part of business management.
THE VARIATION MODELING OF THE MARKETING PRICING STRATEGIES OF THE INDUSTRIAL ENTERPRISE
Authors:   State University of Trade and Economics, Chunikhina Tetіana , Chernyshov Oleksandr ,   National Aviation University, Liganenko Iryna ,   Private joint-stock company "Higher educational institution "Interregional Academy of Personnel Management", Kubai Oksana ,   Vinnytsia National Agrarian University
Published: October 2022

The main purpose of the article is to substantiate the optimal pricing strategy using a modified econometric model, to develop an algorithm for modeling the price of industrial products and to determine the projected sales volumes at the initial stage of market entry. The methodological basis of the study was the scientific provisions on the need for the process of developing a pricing strategy, the importance of which is especially great, given that the competent justification of the price level determines the profitability of the enterprise and its financial stability, its competitive position and the effectiveness of the leading marketing strategy. The Rogers variational model was modified for new product positions, and the model was empirically tested on an analytical product sample. The practical importance is based on the possibility of forecasting and analytical support for the introduction of new product groups by the enterprise to the market and the calculation of the optimal parameters of the pricing strategy. A mechanism for constant updating of the parameters of the proposed analytical model and changing the price policy accordingly has been formed. The work forms an applied model of choice and economic feasibility of the optimal pricing strategy of an industrial enterprise. Future research should focus on developing an appropriate diffusion model that incorporates the impact of competition in forming optimal pricing.
ISSUES OF THE INTERNATIONAL EXPERIENCE OF CREDITING OF AGRICULTURAL FARMS
Authors:   Armenian State University of Economics, Bayadyan Anna
Published: October 2022

Agriculture is one of the most important sectors of the production of material goods of the economy, it provides the country's population with high-quality food, and the light and food industry with raw materials. Agriculture is the most complex and labor-intensive sector not only of the agro-industrial complex, but also of the entire economy. The study of international experience in lending to agricultural farms makes it possible to analyze and apply the experience of advanced countries in our country. We consider it necessary to note that at present it is not very correct to point out the negative impact of credit on agricultural products. Due to its characteristics, the agricultural sector is deprived of long-term and medium-term equity and is forced to apply for loans for technical and technological re-equipment. The study of international experience allows us to state that the financing of agricultural farms in different countries occurs according to several scenarios, between which there are no clear boundaries. In each country, different forms of organizing lending to agricultural farms are manifested. The article presents the features of lending to agricultural farms in the international market and the issues related to them. Reforms in that sector, trends and impacts on other sectors of the economy.
PRINCIPLES OF IMPLEMENTATION OF PUBLIC CONTROL OVER THE ACTIVITIES OF PUBLIC ADMINISTRATION IN THE LEGISLATION OF UKRAINE
Authors:   State University of Trade and Economics, Mushenok Viktor , Nikolayeva Lyudmila ,   State University of Trade and Economics
Published: October 2022

The article analyzes the legal relations of the realization of the rights of natural persons united in public associations to exercise public control over the activities of state authorities and local self-government bodies, their officials and officials as subjects of public administration. The doctrinal positions of individual domestic scientists regarding the peculiarities of legal regulation of public control relations in our country are characterized. It has been established that the state policy in the field of organization and implementation of public control over objects of public control represents the state's reaction to specific issues of socio-political relations, which is designed to reconcile the interests of all layers of society, to find a consensus necessary for the stability of Ukrainian society and the maintenance of interstate social - political balance of relations. The concept of the author's definition of "state behavior" is proposed as the exact and unwavering observance by the objects of public control of the rules of behavior, activity, relations, and official duties established by law, as well as the timely and full performance of state tasks and obligations by them. As a result of the study of the identified issues, the introduction of changes and additions to the Law of Ukraine "On Public Associations" of the following content is substantiated. In particular, article 3 is proposed to be called "Principles of the formation of public associations and the procedure for their control activities according to the statesmanlike behavior of public servants" and to be supplemented with the principles of democracy and legal pluralism. Section III ("Rights and activities of public associations" should be supplemented with the article "Grounds for the exercise of public control over the state behavior of public servants" and include the author's list of the specified grounds. The author's generalizations on the issues of the research were formed and the prospects for further scientific investigations regarding the improvement of tasks were determined, functions and powers of public associations as independent subjects of implementation of state policy regarding the transparency and legality of activities of subjects of public administration.
CONCEPTUAL MODEL OF INTERACTION OF PUBLIC ADMINISTRATION BODIES WITH THE PUBLIC
Authors:   National Academy of the National Guard of Ukraine, Vasylkovskyi Oleksandr
Published: October 2022

The article considers the main components of the conceptual model of interaction between public administration bodies and the public. It is determined that the conceptual model of interaction between public administration bodies and the public includes: subjects and objects of interaction (depends on the initiator actor); principles; goals, tasks, conditions; forms; mechanisms (information and communication, participatory, crowdsourcing and the mechanism of public control). When organizing the Interaction Process for making managerial decisions, the actors of the interaction in accordance with their actual tasks can be public administration bodies or the public. It was found out that the activities of Public Administration bodies should be transparent, that is, have information transparency. Therefore, regular public reporting (a report on the state, results achieved, strategies and plans for further development of public authorities) acts as an informational basis for the dialogue between the authorities and the public, is conducted at all levels of Public Administration, and is necessarily submitted to the public (including during public hearings) in the form of a separate publication, through the media, on the "Internet" network. It is proved that the application of a conceptual model of interaction in the public administration system will ensure transparency and accountability of Public Administration to civil society in order to combat unjustified budget expenditures and global growth in corruption, monitor and evaluate the effectiveness and effectiveness of the system of executive authorities and their officials (especially in terms of providing them with public services to the population), improve the quality of life of the population. Strengthening interaction between authorities and the public should be a priority task in reforming and improving the management of social and economic development processes.
NGOs INTERACTION WITH EU INSTITUTIONS WITHIN THE PROCESS OF FORMING AND IMPLEMENTING EU POLICY: EFFECTIVE PUBLIC POLICY TOOLS FOR THE ENVIRONMENTAL POLICY OF UKRAINE
Authors:   Taras Shevchenko National University of Kyiv, Porieva Vira
Published: October 2022

As part of the PhD thesis " NGOs activities in the process of forming and implementing the environmental policy of the European Union: experience for Ukraine", the mechanisms that were used during the interaction of a number of NGOs, analytical centers of the EU and Ukraine were studied. The theoretical and practical aspects of forming environmental and energy policies in EU and Ukraine were іnvestigated with NGO participation. The importance of the research topic of the article is determined by the fact that the correct implementation of EU environmental law is strongly dependent on the capacity of NGOs to initiate litigation at the national level. According to scientists, NGOs have two avenues at their disposal for influencing EU policy. Next instruments were identified: open public consultations, Directorate General organises civil society dialogue forums, Ad-hoc interaction with European Commission officials, interaction with MEPs and also NGOs can impact on legislative proceedings through their participation in Intergroups. In contrast to this, it was established that one of the most successful public organizations of Ukraine, which has reached the level of an analytical center with national and international influence, distinguishes the concepts of advocacy and lobbying and, accordingly, uses such public policy tools as: training of decision makers; educating the public about how decisions are made; cancellation of unjustified or incorrect decisions by authorities; discussions and public discussions; interviews, information campaigns to convey the developed positions of NGOs. Also, the article analyzed the analytical products created by the Ukrainian NGO, analytical center, which can be considered effective tools for ensuring transparency in the extractive industry ( nature resourses) and in the energy sector: Nadra monitor and Energy Transparency Index. Based on the results of the research, the author proposed effective tools for advocacy campaigns and institutional development of NGOs, who work in environmental policy including energy and nature resourses field.
Detarium microcarpum Guill. & Perr. fruit properties, processing and food uses. A review
Authors: Tchatcha Akouloukihi Damien , Mureșan Vlad , Djossou Andriano Jospin , Păucean Adriana , Tchobo Fidèle Paul , Mureșan Andruța , Houndonougbo Frédéric , Soumanou M. Mohamed
Published: October 2022

Introduction. Detarium microcarpum is a woody fruit plant, widely found in the dense dry and clear forests of sub-Saharan Africa. This review presents the nutritional and functional properties of D. microcarpum fruits pulp and seed, as well as their uses in food products. Literature. The two edible parts of the fruit of D. microcarpum are pulp and seed. These pulp and seed have an almost identical carbohydrate content (40.2-66.1%). Pulp contains proteins (2.9-6.1%), lipids (0.7-2.2%), and minerals: magnesium (51-84 mg·100g-1), potassium (1,017 mg·100g-1) and vitamins (vitamin C: 4.6-4.7 mg·100g-1). Seed also contains proteins (34.5-37.1%), lipids (23%), minerals and vitamins (vitamin C: 9.3-28.1 mg·100g-1). Seed powder exhibits functional properties such as bulk density (0.5-0.9 g·cm-3), water absorption capacity (3.5-11.7 ml·g-1), oil absorption capacity (0.7-3.1 ml·g-1), solubility (2-3%), emulsion capacity (4.3-4.4%), emulsion stability (3.4-3.5%), foaming capacity (8.7-8.8 cm3) and foam stability (7.0-9.3 cm3); it also improves the viscosity of dough. Pulp is used in juice and jam, while seeds are used as a stabilizer or as a thickener in juice, jam, tomato sauce, traditional soup, white bread, raw beef burger, and ice cream. Conclusions. Most studied works on the seed of D. microcarpum did not explore beyond the properties of its gum. Likewise, those on the pulp only approached its use in juice and jam. Therefore, it presents a large possibility for research in the context of the formulation of foods containing D. microcarpum fruits.
التقييم المكاني لمستويات التلوث الضوضائي في جامعة الأميرة نورة بنت عبد الرحمن
Authors: العمري ايمان رافع , سلام ذكرى عبدالجليل , الجاسر لميعة عبدالعزيز
Published: October 2022

قيمت الدراسة مستويات الضوضاء داخل جامعة الأميرة نورة بنت عبد الرحمن في عدة مواقع حيوية. حيث تم تحديد المصادر الرئيسية للضوضاء في أوقات الذروة. وقورنت النتائج مع معايير منظمة الصحة العالمية لمستويات الضوضاء. تم اختيار تسعة وعشرون موقعًا للمراقبة داخل الحرم الجامعي بناءً على استخدامات الأراضي المختلفة. ورصدت القياسات باستخدام مقياس مستوى الصوت بفاصل 15 دقيقة في الصباح، والظهر، وفي المساء لمدة أسبوع. استخدمت الدراسة المنهج الاستدلالي والنموذج الإحصائي للتنبؤ بالبيانات المكانية للضوضاء. تم تحليل النتائج باستخدام نماذج الاستيفاء المكاني لرسم الخرائط المكانية لمستويات الضوضاء في الحرم الجامعي. واستخدمت تقنية التحليل الإحصائي Inverse distance weighted لإجراء استيفاء المكاني القائم على التنبؤ لاستكمال البيانات المكانية المأخوذة من الميدان. حيث تم رصد مقايس الضوضاء لمركبات الساكنين والطلاب والموظفين وسيارات المتدربات لقيادة المرأة بالإضافة إلى سيارات الأجرة. تم تسجيل مستويات ضوضاء عالية أعلى من الحدود القياسية في أغلب النقاط المحددة. توصي هذه الدراسة بإدارة ومراقبة التلوث الضوضائي في الحرم الجامعي وإعادة تعيين استخدامات الأراضي للحد والتقليل من التلوث الضوضائي. على الرغم من جهود إدارة جامعة في تكثيف زراعة الأشجار داخل الحرم الجامعي وخارجة وبناء جدران عازلة للصوت إلا أنها سجلت مستويات ضوضاء أعلى من المسموح به.
أثر النفايات الإلكترونية على صحة الإنسان والبيئة دراسة حالة في مدينة جيزان
Authors: العبدلي عبدالله أحمد
Published: October 2022

هدفت الدراسة إلى التعرف على النفايات الإلكترونية وتحديد المخاطر التي يمكن أن تسببها على صحة الإنسان والبيئة ومصادر وأسباب مخاطر النفايات الإلكترونية وطرق التخلص منها. واستخدم الباحث المنهج الوصفي المسحي وتمثلت الأداة في استبانة تم توزيعها على عينة بلغت (150) من أبناء مدينة جازان، وقد توصلت الدراسة على ضوء استعراض العديد من الدراسات السابقة إلى النتائج التالية: 1. أن من أهم مصادر النفايات الإلكترونية من وجهة نظر أفراد العينة في مجتمع مدينة جازان تتمثل في الشاشات ولوحات المفاتيح، ويليها في المرتبة الثانية بطاريات الهواتف النقالة، بينما حازت لوحات الدوائر الإلكترونية على الترتيب الثالث، في حين أن الهواتف الخلوية أو النقالة قد جاءت في المرتبة الرابعة. 2. أن هناك العديد من المخاطر تساهم فيها النفايات الإلكترونية ومن أهم تلك المخاطر أن النفايات الإلكترونية تساهم في إحداث خلل في الدماغ والكلى والجنين على المدى الطويل، كما تساهم في حدوث خلل في الاتصال بين الخلايا في حال التعرض لجرعات منخفضة لفترات طويلة. 3. هناك العديد من الطرق التي لها الفعالية في الحماية من مخاطر النفايات الإلكترونية. كما توصلت الدراسة إلى التوصيات التالية: - تضمين أهمية المحافظة على البيئة ومخاطر التلوث البيئي الصادر من النفايات الإلكترونية في المناهج الدراسية للمراحل المختلفة من أجل توعية الطلاب وحثهم على المحافظة على البيئة من مصادر التلوث المختلفة ولا سيما مصادر التلوث الناجم عن النفايات الإلكترونية. - ضرورة إلزام الشركات المستوردة والمصنعة للأجهزة الإلكترونية بالإفصاح عما تحتويه الأجهزة المعدة للبيع من عناصر ومواد كيميائية والتي يمكن أن تتسبب في مخاطر على البيئة وصحة الإنسان. - إعداد البحوث والدراسات الفنية لإيجاد الحلول المناسبة للحد من ظاهرة المخلفات الإلكترونية من خلال ابتكار طرق للتخلص الآمن منها لدرء التلوث البيئي والإشعاع المحتمل الذي يمكن أن تنبعث من هذه الأجهزة الإلكترونية.
A Review of Reversible Data Hiding-Encrypted Image (RDH-EI) Methods
Authors: Hammod Dalal Naeem
Published: October 2022

In the past few years, the world had witnessed a revolution in multimedia and Information Technology (IT) development and utilization. This results from the increase of the internet-based-communications including the transfer of the digital data in text files, audio, video, and/or image formats. Which is why, multimedia and IT became one of the crucial parts of people’s daily lives. There are numerous threats that target Image integrity, confidentiality, and authentication, therefore, the information security is a very important concept. The Reversible Data Hiding (RDH) is a data hiding method. RDH-Encrypted Image (RDH-EI) procedure which is working through embedding additional data to an image had emerged. Lately, the RDH-EI with the wide range is used, which is why, it has attracted the interest and focus of the employers as well as the academics. Thus, a survey that discusses previous researches will be carried out for the purpose of identifying the most significant (RDH-EI) approaches throughout the past five years. Several methods of RDH-EI with the different embedding rate, when its value is low (< 0.1 bpp), it is impossible to reconstruct the image without fault. Otherwise in the case where the embedding rate is high (>0.1 bpp), it is possible to obtain an image that is quite similar to the original image but it still needed for preprocessing step.
آلة ناقلات الدّعم الموزونة النتروسوفيكية للكشف عن اضطراب طيف التّوحّد عند الأطفال
Authors: لطفي رانيا , السبع ميشلين
Published: October 2022

ظهرت العديد من الدراسات التي تناولت تحليل البيانات وخوارزميات التعلم الآلي وخاصة في المجال الطبي والرعاية الصحية، ولا سيما اضطراب طيف التوحد. الهدف من الدراسة: تهدف إلى إيجاد طريقة فعالة لتصنيف أطفال اضطراب طيف التوحد بالاستناد إلى مفهوم المجموعات النتروسوفيكية وتلائم طبيعة المعطيات ضمن العالم الحقيقي، والتي قد تكون ناقصة أو مشوبة بالضجيج. تحسب الطريقة المقترحة مجموعة من قيم الأوزان استنادا" إلى مفهوم الانتماء النتروسوفيكي وذلك باستخدام العنقدة النتروسوفيكية بطريقة النواة، هذه الأوزان تمرر إلى آلة ناقلات الدعم ليتم إيجاد الحل الفاصل الأمثلي. مواد البحث وطرائقه: تم تقييم الطريقة المقترحة باستخدام مجموعة المعطيات من UCI Machine Learning Repository، وهي تحتوي على 292 حالة و21 خاصية، كما أن هذه المعطيات فيها ضجيج وناقصة بنسبة تصل إلى 15%. عملنا على مقارنة الطريقة المقترحة مع كل من طريقتي آلة ناقلات الدعم النتروسوفيكية الضبابية وآلة ناقلات الدعم، تم إجراء العمل باستخدام لغة البرمجة بايثون. النتائج التجريبية: تؤكد تفوق الطريقة المقترحة وبدقة 99.98%. بالإضافة إلى ذلك، تمت مقارنة نتيجة دقة التصنيف لهذه الطريقة والناتجة من تطبيقها على المعطيات الخام بدون تحضير مع طرق أخرى مثل CNN، ANN وStochastic GSS وذلك باستخدام نفس المعطيات ولكن بعد تطبيق المعالجة المبدئية للقيم الناقصة واختيار الميزات. المناقشة: ناتج المقارنة يثبت تفوق طريقتنا والتي تستند إلى النظرية النتروسوفيكية.
التغيرات المكانية في الكورنيش الشمالي بمدينة جدة بين عام 1990م و2019م ودورها في جذب السياحة
Authors: الحربي ابتهال عمر , السلمي مرشد معيوض
Published: October 2022

تناولت هذه الدراسة التغيرات المكانية في الكورنيش الشمالي بمدينة جدة بين عام 1990م و2019م ودورها في جذب السياحة، استخدمت الدراسة المنهج التحليلي الكمي لاشتقاق استعمالات الأرض من المرئيات الفضائية لثلاثة مراحل للمدة بين عامي 1990 إلى 2019 م، ودراسة تغيرات كل استعمال في كل مرحلة. المنهج التطبيقي المعاصر يعتبر الاستشعار عن بعد ونظم المعلومات الجغرافية أحد الأدوات الفعالة في عملية معرفة التغيرات المكانية، واستخدمت الدراسة تطبيقات نظم المعلومات الجغرافية والاستشعار عن بعد في مرحلة الدراسة. وتبين من الدراسة بأن طول خط الساحل عام 1990م نحو 19.49 كم، وبلغ نحو 17.06 كم عام 2004م، وبذلك تراجع طول خط الساحل خلال هذه المدة بمقدار 2.43 كم. وبلغ طول خط الساحل نحو 19.78كم عام 2019م، وبذلك زاد طول خط الساحل خلال هذه المدة بمقدار 2.73 كم. تأكل معظم الواجهات البحرية لمنطقة الساحل؛ نتيجة عمليات الحفر وردم البحري، حيث بين عامي 1990م – 2004 م بلغ الحفر6.5% وبلغ الردم 93.39% مناطق لم تتغير 0.12% أما بين عامي 2004م - 2019م بلغ الحفر 13.51% وبلغ الردم 86.1% مناطق لم تتغير 0.39%. أظهرت النتائج أن المناطق العمرانية وغطاء نباتي والطرق تضاعفت في حين أن الأراضي الفضاء ومياه عميقة ومياه ضحلة تقلصت خلال الفترة من سنة 1990م إلى 2019م. وقد أوصت الدراسة وضع قوانين خاصة بمنطقة الدراسة للمحافظة عليها حيث يجب معاملتها على أنها منطقة ترويحية وترفيهية تستقبل العديد من الزوار والسياح.
قياس وتَتَبُع معدل جريان الزمن وفق قوانين النظرية النسبية، على هيئة الساعة التناظرية - ساعة الزمكان نموذجاً
Authors: إبراهيم معتصم هاشم
Published: October 2022

يهدف هذا البحث إلى إيجاد أداة قياس زمنية تُمكِّننا من تَتَبُع معدل تدفق الزمن النسبي وفق المتغيرات التي حددتها النظرية النسبية. تمثلت مشكلة البحث في عدم وجود ساعة تناظرية تعطي قياس متصل مستمر لمعدل جريان الزمن وفق قوانين النظرية النسبية، وعدم وجود قانون يُمكِن تطبيقهُ على الساعات التناظرية بحيث تعطي مؤشراتها قياس معدل جريان الزمن وفق المتغيرات التي حددتها النظرية النسبية. ابتدأتُ البحث من فرضية تقتضي وجود تناظر بين حركة دورية دائرية منتظمة لجسمين ضمن فضاء الميكانيكا الكلاسيكية، وبين معدلات تباطؤ الزمن؛ بحيثُ يُمكن الاستفادة منها لقياس الزمن النسبي. اتبعتُ المنهج التجريبي والوصفي والبرهان الرياضي لاختبار هذه الفرضية. فاشتققتُ المعادلات الرياضية التي تحقق هذا التناظر، ووظفتَها لصياغة قانون يتحكم في حركة هذين الجسمين، ويُقيِّد هذه الحركة بقيم المتغيرات الموجودة في النظرية النسبية لألبرت أنشتاين. وأجريتُ تجربة معملية على ساعة تناظرية من أجل اختبار صدق هذا القانون. وطبقتُ حدود قيم متغير السرعة بين km/s 10000 وسرعة الضوء في الفراغ. وكذلك اختبرت قراءة الساعة عند قيم كبيرة لمتغير الكتلة (كتلة الثقب الاسود Sagittarius A* أنموذجاً) وعند قيم أنصاف أقطار قريبة نسبياً من نصف قطر (Schwarzschild) لتلك الكتل. فتحصلت على حركة لأجزاء الساعة تَمُر فيها مؤشرات قياس الزمن على درجات القياس بمعدل جريان الزمن الذي يرصده مراقب خارجي عند تلك القيم.