bluuebunny/crossref_metadata_2025 huggingface dataset:
RELOCATION, WORK OF RESTAURANT ESTABLISHMENTS DURING MARITAL STATE
Authors: Miroshnichenko R. , Sokolenko A.
Published: December 2022

The purpose of the article is to analyze the modern market of Ukraine during the martial law. Solutions for relocation of establishments to a new region are offered, with presented statistics and an analysis of why it is better to relocate your business now. Creation of a relevant concept, such as bistros, cafes, coffee shops due to the simplicity and comprehensibility of the main product and its low cost and adequate markup during realization. The government should help in the creation of a new establishment Justification of state support for the restaurant business. State policy in the field of restaurant business should be based on the system of macroeconomic indicators of social and economic efficiency of this type of activity. The revealed dynamics of macroeconomic indicators can be used both to determine trends in the restaurant industry and to assess the effectiveness and efficiency of state regulatory functions. Implementation of directions for improvement of state regulation of the RG is aimed at improving the conditions of conducting restaurant business in the country, attracting investments, creating new jobs, ensuring income to the country's budget. It is necessary to improve the system of regulatory mechanisms in the restaurant industry. Market mechanisms of state regulation: tax, monetary and currency policy mechanisms, regulation of prices and inflation for suppliers' goods, import-export policy for food industry products, state regulation of the labor market. Administrative mechanisms of state regulation: regulatory and legal regulation, program regulation, activity control, social policy of the state. The use of modern economic solutions such as locality (use of local product according to the season), zero waste (use of the product for 100% without unnecessary waste and removal of expenses) are an integral part of the modern gastronomic world. An analysis of the restaurant industry in western Ukraine, its uniqueness and methods of creating a new business in conditions of great competitiveness is briefly given. An illustrated scheme for the creation of a new institution, with an analysis of the economic policy of institutions in today's conditions. With an explanation of what food cost is, and this is the main indicator in calculating the cost of an establishment and a parameter that directly calculates profitability.
Keywords: relocate, restaurant business, business adaptation.
HORECA MARKETPLACE: AN INNOVATIVE PLATFORM FOR SMALL AND MEDIUM-SIZED BUSINESSES
Authors: Obolentseva L. , Sokolenko A. , Davydov Y.
Published: December 2022

The article is devoted to the development of a conceptual business model of a marketplace focused on the restaurant business. Search for suppliers and potential consumers, along with the availability of information, remains one of the main issues of the market. Thus, the development of a marketplace model for HoReCa can be a solution to the search issues of both sides of business.
Marketplaces are considered as a result of digitalization of economic society. Marketplaces act as an intermediary between the consumer and the seller, performs the functions of a market operator that processes consumer transactions and transmits information about orders to sellers. For certain marketplaces, the phenomenon of free or flexible pricing can be characteristic, when the prices of goods and services are determined directly by the interaction of suppliers and consumers. The article focuses on information availability and customer orientation of marketplaces.
Marketplaces combine products and services from a wide range of suppliers, which is a key difference from an online store. It is worth noting that modern services provide a range of interaction models: business-to-business (B2B), business-to-consumer (B2C), business-to-government (B2G), consumer-to-consumer (C2C) and others. Considering specifics of the market, the article proposes to apply a combined model of interaction: B2B with features of C2C. Using such a model will provide an opportunity to placing orders and offers both to suppliers and HoReCa representatives.
The article analyzes the key legal issues of opening such an innovative platform. Due to existing financial restrictions, marketplaces do not participate in the payment processing of orders, as the activity of a payment intermediary is considered a financial service and can only be performed by a financial institution. Despite these limitations, the conceptual model of the marketplace proposed in the article offers solutions to most of the current problems and challenges.
Keywords: restaurant marketplace, HoReCa, restaurant business, e-commerce, classifieds, small and medium businesses, innovative platform.
WATER PREPARATION IN HOTEL AND RESTAURANT SYSTEMS
Authors: Korchyk N. , Korotun S. , Shugailov V.
Published: December 2022

In these studies, methods of water treatment in hotel and restaurant systems are considered. Having studied the process of filtering water on polystyrene foam loading, the possibility of reducing the consumption of chemical reagents during subsequent liming has been established. Presented technologies of desalination and deep softening of water achieve a reduction in the consumption of reagents for the process, the elimination of secondary pollution by Cl-, Na⁺ ions. The possibility of controlling the liming process (stages of primary sediment formation from a homogeneous system) based on pH and Eh parameters has been demonstrated. The subsequent H+ cationization of a part of the flow with its subsequent mixing with the main flow after liming allows obtaining water for household purposes and the subsequent Na+ cationization of deep softening of boiler water with lower consumption of reagents for ionite regeneration. Strongly acidic cationite NRV 100R in the form of H+ and strongly acidic cationite C 100E in the form of Na+ were used as the studied ion exchange resins. The technology may include an additional filtering operation through a special loading in order to prepare water for health and cosmetic purposes. As a result of research, it was established that pre-filtering of water on polystyrene foam loading (filter) allows to reduce the consumption of reagent in the liming process, due to the reduction of the content of hydrogen phosphates, hydrogen carbonates, sulfates and hydrosulfates, for the extraction of which a significant amount of reagent was spent. A package of documentation for the production of a block-module complex for water softening and desalination has been developed. In the proposed installation, a sorption block with a special (therapeutic) load, approved by the Ministry of Health of Ukraine for the food industry and for water treatment of unlimited use (for health and cosmetic purposes) can be provided.
Keywords: water treatment, water softening, hotel and restaurant business, styrofoam loading, filtering, liming.
INNOVATIVE APPROACHES TO THE MANAGEMENT OF EFFECTIVE COMMUNICATIONS IN TOURISM AND THE HOTEL AND RESTAURANT INDUSTRY
Authors: Uhodnikova O. , Sokolenko A. , Ryabev A. , Abramov V. , Pokolodna M. , Kravtsova S. , Shevchenko V. , Miroshnichenko Yu.
Published: December 2022

The development of information technologies requires great attention of managers to the formation of information support and the promotion of goods and services to the market. The industry of tourism and hotel industry is developing in conditions of significant competition. Therefore, taking into account the relevance of the issue, the article considers innovative mechanisms for building effective management systems in tourism and the hotel and restaurant industry through the use of digital technologies. The purpose of the study is to develop ways of implementing innovative mechanisms for ensuring effective communications in the system of development of enterprises in the field of tourism and hotel and restaurant industry. a retrospective analysis of communication systems was carried out. The article is devoted to the definition of innovative technologies for the development of the communications system in different historical periods. The article defines modern trends in the innovative application of communication technologies and the latest communication systems. As a result of the study, the role of innovations in the formation of effective communications is substantiated, taking into account the specifics of the tourism and hotel and restaurant industry. The problems of remote communication under certain limitations have not yet been sufficiently studied. In particular, it is difficult to say about the consequences of such influences on the mental and psychological state of a person, because people are social beings and communication is a basic human need. Analyzing the processes of development of communication systems, it is possible to determine the cause-and-effect relationships of transformation, the influence of social processes on communications and communications on social processes. In the conditions of a competitive environment in the service sector, communication processes ensure high competitiveness of enterprises, provided they are effectively implemented. Therefore, it is appropriate to turn to the issue of finding innovative communication technologies in the system of development of tourism and hotel and restaurant enterprises.
Keywords: digital technologies, innovative technologies, tourism, hotel and restaurant business.
Exercise as an Airway Clearance Technique in people with Cystic Fibrosis (ExACT-CF): rationale and study protocol for a randomised pilot trial
Authors: Urquhart Don S. , Cunningham Steve , Taylor Emily , Vogiatzis Ioannis , Allen Lorna , Lewis Steff , Neilson Aileen R. , Soilemezi Dia , Akooji Naseerah , Saynor Zoe L.
Published: December 2022

Background: Chest physiotherapy is an established cornerstone of care for people with cystic fibrosis (pwCF), but is often burdensome. Guidelines recommend at least one chest physiotherapy session daily, using various airway clearance techniques (ACTs). Exercise (with huffs and coughs) may offer an alternative ACT, however the willingness of pwCF to be randomised into a trial needs testing. The ‘ExACT-CF: Exercise as an Airway Clearance Technique in people with Cystic Fibrosis’ trial will test the feasibility of recruiting pwCF to be randomised to continue usual care (chest physiotherapy) or replace it with exercise ACT (ExACT) for 28-days. Secondary aims include determining the short-term clinical impact (and safety) of stopping routine chest physiotherapy and replacing it with ExACT, and effects on physical activity, sleep, mood, quality of life and treatment burden, alongside preliminary health economic measures and acceptability.

Methods: Multi-centre, two-arm, randomised (1:1 allocation using minimisation), pilot trial at two sites. Fifty pwCF (≥10 years, FEV1 >40% predicted, stable on Elexacaftor/Tezacaftor/Ivacaftor (ETI)) will be randomised to an individually-customised ExACT programme (≥once daily aerobic exercise of ≥20-minutes duration at an intensity that elicits deep breathing, with huffs and coughs), or usual care. After baseline assessments, secondary outcomes will be assessed after 28-days, with additional home lung function and exacerbation questionnaires at 7, 14 and 21-days, physical activity and sleep monitoring throughout, and embedded qualitative and health-economic components. Feasibility measures include recruitment, retention, measurement completion, adverse events, interviews exploring the acceptability of trial procedures, and a trial satisfaction questionnaire.

Discussion: Co-designed with the UK CF community, the ExACT-CF pilot trial is the first multi-centre RCT to test the feasibility of recruiting pwCF stable on ETI into a trial investigating ExACT. This pilot trial will inform the feasibility, design, management, likely external validity for progression to a main phase randomised controlled trial.

Registration: Clinicaltrials.gov (NCT05482048).
Where is Australia’s GLAAD? A case for establishing an Australian LGBTIQA+ Media Institute to improve diversity in screen media representation
Authors: Krikowa Natalie
Published: December 2022

As screen studies scholars have noted over the past two decades, media representation is critical in being able to see oneself as important to society. In 2016, Screen Australia released the “Seeing Ourselves: Reflections on Diversity in TV Drama” report on the diversity in Australian TV drama. “Seeing Ourselves” paints a critical picture of the lack of inclusive storytelling on Australian scripted TV, suggesting that lesbian, gay, bisexual, transgender, intersex, queer, asexual and other sexuality- and gender-diverse (LGBTIQA+) people were in fact not seeing themselves—that the representation was lacking diversity, inclusivity, authenticity and complexity. This article presents a case study of the GLAAD Media Institute and similar international organisations and imagines how a similar advisory and advocacy organisation could be established to support Australian screen practitioners and students in being more inclusive of LGBTIQA+ people in their screen stories. It highlights the necessity for, and benefit of, creating an independent organisation that could replicate GLAAD’s three pillars of training, consultation and research to improve the current lack of diversity—the ultimate goal of this organisation being to advocate for real and sustained impact, not just in Australian screen media, but in our local communities and society at large.
White noise
Authors: Nobes Karen , Kerrigan Susan
Published: December 2022

First Nations content on commercial Australian television drama is rare and First Nations content makers rarely produce the content we see. Despite a lack of presence on commercial drama platforms there has been, and continues to be, a rich array of First Nations content on Australian public broadcast networks. Content analysis by Screen Australia, the Federal Government agency charged with supporting Australian screen development, production and promotion, aggregates information across the commercial and non-commercial (public broadcasting) platforms which dilutes the non-commercial output. The research presented in this article focused on the systemic processes of commercial Australian television drama production to provide a detailed analysis of the disparity of First Nations content between commercial and non-commercial television. The study engaged with First Nations and non-Indigenous Australian writers, directors, producers, casting agents, casting directors, heads of production, executive producers, broadcast journalists, former channel managers and independent production company executive directors—all exemplars in their fields—to interrogate production processes, script to screen, contributing to inclusion or exclusion of First Nations content in commercial television drama. Our engagement with industry revealed barriers to the inclusion of First Nations stories, and First Nations storytelling, occurring across multiple stages of commercial Australian television drama production.
“Better workplaces are good for everyone”
Authors: Newsinger Jack , Kennedy Helen
Published: December 2022

Natalie Grant is a freelance series producer primarily working in entertainment and reality television and codirector of Share My Telly Job (SMTJ), an organisation that exists to promote job-sharing and the normalisation of other forms of flexible working in the UK television and film industry, such as condensed hours and part-time work, in order to encourage better equality, diversity and inclusion. In this interview by Helen Kennedy and Jack Newsinger, held via email in December 2021, Grant talks about her experiences as a mother working in television, what led to her becoming a campaigner, and how more flexible kinds of work can promote greater equality and diversity in the television industry workforce.
“Left to my own devices, I probably could”
Authors: Duckett Victoria , Baulch Liz
Published: December 2022

Developing Heide Schlüpmann’s 2013 article, “An Alliance Between History and Theory”, we argue that the home provides the historic and theoretic foundation for cinema’s sense of perceptual play, and that it is also a contemporary and productive site for feminist filmmaking. Using our reflections as educators who experienced distance teaching during the Covid-19 lockdown in Melbourne, we explore how working from and within the home unexpectedly revealed new pathways to feminist pedagogy and progress. We reflect on how the home became a site of creative play, where women were forced to make movies with what they had at hand. The mobile phone or prosumer camera became, in this context, a device to be technologically exploited and used in film production. Linking this to wider developments in smartphone use in filmmaking today, we argue that 2020 was a year in which the home was not necessarily a site of entrapment.
Teachers' Views on the Communication Skills of School Administrators: A Mixed Method Research
Authors: ÇAYBAŞ Tufan , ORDU Aydan
Published: December 2022

The purpose of the present study was to determine teachers' views on the communication skills of school administrators through a mixed methods design. Although quantitative or qualitative studies deal with the communication skills of school principals according to teacher perceptions, the number of studies conducted in mixed design is quite low. The study's quantitative data were obtained from 368, and the qualitative data were obtained from 20 teachers working in primary, secondary, and high schools in Acıpayam and Tavas districts of Denizli province in Turkey. The data were collected via the "Interpersonal Communication Skills Scale of Primary School Administrators" developed by Şahin (2007) and through an interview form developed by the researchers. For the quantitative data analysis, arithmetic mean, standard deviation, t-test and one-way analysis of variance were applied as a content analysis were carried out in the qualitative data analysis. When the results were examined, it was observed that the communication skills of the school administrators were at a high level, and it was revealed that their communication skills were at the highest level in the dimension of "giving confidence", while it was at the lowest level in the dimension of "giving feedback". There are significant differences in school administrators' communication skill levels considering the branch's variables, teachers' tenure at school, school type, and the number of teachers. It has been seen that the quantitative and qualitative data of the research support each other.
acreditación de la carrera de Contador Público en la República Argentina
Authors: Rodoreda Tomás
Published: December 2022

El presente trabajo busca reflexionar sobre el proceso de evaluación y acreditación de carreras por parte de la CONEAU (Comisión Nacional de Evaluación y Acreditación Universitaria), a raíz de la inclusión del Título de Contador Público dentro del artículo 43 de la Ley Nacional de Educación Superior N° 24521.

Inicialmente se trabaja de manera teórica sobre la calidad en tanto concepto polisémico. En segundo lugar, se aborda la cuestión del proceso de acreditación de carreras de grado desde una perspectiva jurídica y las tensiones que la sanción de la Ley de Educación Superior ha generado, particularmente en relación al artículo 43. Por último, se describe el proceso de formulación de estándares mínimos de la carrera de Contador Público para la República Argentina, finalizando el trabajo con algunas reflexiones.
Ciudad Universitaria de Rosario y su entorno como área de centralidad urbana
Authors: Pontoni Silvina , Fernández María Laura , Procopio Octavio , Perrone Agustina , Severini Joana
Published: December 2022

La investigación se introduce en el debate sobre la naturaleza y el valor que poseen las nuevas centralidades urbanas en ciudades de escala intermedia, así como el papel que los gobiernos desempeñan en su conformación. El área comprendida por el Centro Universitario Rosario y las manzanas urbanas del barrio República de la Sexta más vinculadas con este, resulta un sector que está experimentando cambios importantes y que evidencia gran potencialidad por sus condiciones de centralidad; condiciones que pueden ser fortalecidas aún más.

El trabajo se articula en torno a tres cuestiones: la evolución que tuvo la idea de crear un campus universitario en la ciudad de Rosario, la transformación urbanística que se está desarrollando en el área de estudio a partir de un acuerdo tripartito (Universidad, Provincia y Municipio) y el estado en que se encuentra el sector de referencia respecto de algunos de los rasgos o atributos de centralidad urbana, como son la multifuncionalidad y la accesibilidad al sitio y en el sitio. Se realiza, además, una serie de consideraciones sobre las disyuntivas que tienen la universidad y la ciudad de cara al futuro.
“Una de cal, una de arena” . Cosmovisiones y Arqueología, aproximaciones a la historia minera del Parque Nacional El Palmar de Entre Ríos.
Authors: Weissel Axel , Rossi Micaela , Imposti Sebastián , Weissel Marcelo
Published: December 2022

Desde una perspectiva arqueológica, la historia de los grupos humanos en cada territorio ha estado signada por los recursos disponibles, por las posibilidades socio-tecnológicas de aprovecharlos y por las estructuras ontológicas que han prefigurado los diferentes modos de vincularse, habitar, ordenar y/o usar el entorno material.

En este trabajo realizaremos un recorrido por el registro arqueológico del Parque Nacional El Palmar -Provincia de Entre Ríos (Argentina)- con el fin de reconocer las distintas formas de utilizar las fuentes mineralógicas disponibles y, con ello, acercarnos a las cosmologías que sobre ellas actuaron. El registro arqueológico, como vestigio presente de esas humanidades pasadas, se desnuda en esta historia mineralógica que dista, como veremos, de ser sólo productiva.
Approaches to development of innovation culture as a tool for gaining competitive advantage
Authors: Aghileh Marzieh
Published: December 2022

Today, to survive in business, organizations are compelled to compete with other organizations. Therefore, they have no choice unless to be innovative. Innovation is the application of new ideas of creativity that can be new products, new services, or a new way of doing things. Without innovation, new ways of doing business cannot emerge at all, and most organizations will be forever caught up in old services and old ways. The continuous and inclusive innovation enhancement, is, in fact, a kind of systematic exploration, the aim of which is to find new ways and means to react to environmental changes and pressures. Since repeated reactions aren’t effective in today's complex and changing environments. Therefore, companies should constantly search for new and novel ways of interaction in the environment, and, in turn, affect those interactions and changes. In developing a culture of innovation that can support an organization to implement and leverage the innovation process, good human resource management and knowledge sharing should be considered. First, we describe definitions of innovation, then innovation necessity, advantages, and barriers impeding it are examined. Finally, the innovation cycle, innovation process and strategies for creating and developing a culture of innovation will be examined.
Liver fibrosis in children: a comprehensive review of mechanisms, diagnosis, and therapy
Authors: Ozdogan Elif , Arikan Cigdem
Published: December 2022

Chronic liver disease incidence is increasing among children worldwide due to a multitude of epidemiological changes. Most of these chronic insults to the pediatric liver progress to fibrosis and cirrhosis to different degrees. Liver and immune physiology differs significantly in children from adults. Because most of pediatric liver diseases have no definitive therapy, a better understanding of population and disease-specific fibrogenesis is mandatory. Furthermore, fibrosis development has prognostic significance and often guide treatment. Evaluation of liver fibrosis continues to rely on the gold-standard liver biopsy. However, many high-quality studies put forward the high diagnostic accuracy of numerous diagnostic modalities in this setting. Herein, we summarize and discuss the recent literature on fibrogenesis with an emphasis on pediatric physiology along with a detailed outline of disease-specific signatures, noninvasive diagnostic modalities, and the potential for antifibrotic therapies.
Fecal DNA metabarcoding shows credible short-term prey detections and explains variation in the gut microbiome of two polar bear subpopulations
Authors: Franz M , Whyte L , Atwood TC , Menning D , Sonsthagen SA , Talbot SL , Laidre KL , Gonzalez E , McKinney MA
Published: December 2022

This study developed and evaluated DNA metabarcoding to identify the presence of pinniped and cetacean prey DNA in fecal samples of East Greenland (EG) and Southern Beaufort Sea (SB) polar bearsUrsus maritimussampled in the spring of 2015-2019. Prey DNA was detected in half (49/92) of all samples, and when detected, ringed sealPusa hispidawas the predominant prey species, identified in 100% (22/22) of EG and 81% (22/27) of SB polar bear samples with prey DNA detected. Bearded sealErignathus barbatusDNA was found in 19% (5/27) of SB polar bear samples for which prey DNA was detected. Prey DNA detection frequencies and relative abundances were compared to estimates from quantitative fatty acid signature analysis (QFASA) for a subset of SB polar bears. Ringed seal and bearded seal were the main prey identified by both methods, but QFASA also identified 2 cetacean prey species not found by prey DNA. Differences in DNA metabarcoding vs. QFASA results were likely related to the different dietary timescales captured by each approach, i.e. short-term vs. long-term diet, respectively. Prey DNA detection, sex/age class, and subpopulation significantly explained variation in polar bear gut bacterial composition. Polar bear samples with prey DNA detected were associated with higher abundances of the bacterial classes Clostridia and Bacilli and lower abundances of Negativicutes. Fecal DNA metabarcoding is thus useful for identifying recent prey of polar bears, complementing quantitative and likely longer-term QFASA estimates, and may help understand variation in the polar bear gut microbiome.
Elevation influences salt marsh crab abundance, diversity, and burrowing
Authors: Dunn RP , Buck TL , Krask JL , Stevens JB , Smith EM
Published: December 2022

Identifying drivers of the spatial distribution of organisms is a key aim of ecology. Salt marsh ecosystems can exhibit extreme gradients in abiotic conditions, including orders of magnitude differences in physical conditions across the marsh platform, which may contribute to the spatial distributions of organisms found in marshes. Small-bodied consumers, such as crabs, have been identified as key residents of salt marshes, with strong impacts on salt marsh persistence and stability at local scales. However, due to a lack of consensus regarding crab impacts across larger biogeographic scales, continued investigation into the factors driving crab community spatiotemporal dynamics is needed. We used an observational approach to investigate the small-scale spatial patterns and environmental correlates of marsh crab abundance, burrowing activity, and community composition in a representative southeastern US salt marsh. We documented contrasting trends in crab abundance and burrowing activity across the marsh platform elevation gradient, with abundance increasing and burrow density decreasing from the creek bank to forest edge. Crab diversity generally increased with distance from tidal creeks, though the effect of marsh zone on crab diversity was site-specific. Finally, we demonstrated elevation as the key environmental predictor of marsh crab abundance, burrowing activity, and community diversity and identified specific elevations that serve as breakpoints in those metrics. Our results contribute to reconciling differences between small-scale manipulative experiments and large-scale biogeographic sampling of these ecosystem engineering salt marsh residents.
Healthy microbiome – a mere idea or a sound concept?
Authors: Najmanová L , Vídeňská P , Cahová M
Published: December 2022

Hundreds of studies in last decades have aimed to compare the microbiome of patients suffering from diverse diseases with that of healthy controls. The microbiome-related component was additionally identified in pathophysiology of many diseases formerly considered to depend only on the host physiology. This, however, opens important questions like: “What is the healthy microbiome?” or “Is it possible to define it unequivocally?”. In this review, we describe the main hindrances complicating the definition of “healthy microbiome” in terms of microbiota composition. We discuss the human microbiome from the perspective of classical ecology and we advocate for the shift from the stress on microbiota composition to the functions that microbiome ensures for the host. Finally, we propose to leave the concept of ideal healthy microbiome and replace it by focus on microbiome advantageous for the host, which always depends on the specific context like the age, genetics, dietary habits, body site or physiological state.
Renegosiasi Kontrak Pekerja pada Saat Pandemi COVID-19
Authors: Simamora Andrean Gregorius Pandapotan , Qois Ghozi Naufal , Nurianto Nathania , Putri Michelle Warokka
Published: December 2022

Adanya pandemi COVID-19 membuat banyak perusahaan yang mengalami kerugian baik dari sisi ekonomi dan relasi komunikasi tentunya. Beberapa dari perusahaan tersebut melakukan PHK (Pemutusan Hubungan Kerja) terhadap pekerjanya karena tidak mampu membayar upah, seharusnya sesuai dengan ketentuan Undang-Undang 13 Tahun 2003 Tentang Ketenagakerjaan, pengusaha harus memenuhi prestasi berupa pembayaran upah agar terciptanya asas keadilan dan proporsionalitas dalam kontrak. Harus ada upaya hukum seperti renegosiasi kontrak pekerja agar terciptanya asas keadilan sesuai dengan ketentuan hukum yang berlaku.
Reconstruction of small and moderate defects of the perineum
Authors: Ioannidis Charilaos
Published: December 2022

Introduction: Resection of benign, premalignant or malignant lesions of the perineum result in tissue defects, which are preferably reconstructed with a flap rather than closed primarily or covered with a skin graft. Numerous skin flaps have been utilized with varying success rates. Patients and Methods: The charts of all female patients with perineal defects operated by the author during the past five years were retrospectively reviewed. Two flaps were used: a modified Limberg (rhomboid rotation) flap for small defects and a bilateral medial thigh V-Y advancement flap for moderate defects. Results: Seven patients were found. Two patients were operated because of benign pathology and five because of a pre- or malignant lesion. Two small and five moderate defects resulted after the resection. All flaps survived and there were no major complications. All patients had sensation on the flap postoperatively and were pleased with the functional and aesthetic result. Conclusion: Small perineal defects are satisfactorily restored with a rotation rhomboid flap, whereas moderate sized defects are best reconstructed with bilateral medial thigh V-Y flaps.
Analisis Pengendalian Kualitas terhadap Produk pada CV. Zam-Zam Furniture Menggunakan Peta Kendali P.
Authors: Putri Adel Milatama , Azizah Fahriza Nurul , Aldha Aldha , Savitri Alya , Faiza Citra Dian , Triansyah Yudha
Published: December 2022

CV Zam-Zam Furniture memproduksi berbagai macam produk furniture, seperti lemari pakaian, meja, kursi, tempat tidur, rak buku, rak susun, dll. Permasalahan yang dihadapi adalah timbulnya kecacatan pada produk. Produk cacat terjadi karena kesalahan pada proses produksi, seperti kurangnya perencanaan, pengawasan dan pengendalian, kelalaian pekerja, dan lain lain. Tingginya produk cacat akan meningkatkan biaya proses produksi yang akan menimbulkan kerugian bagi perusahaan. Tujuan dari penelitian ini untuk mengidentifikasi jumlah produk cacat dan mengetahui penyebab dari produk cacat serta memberikan alternatif perbaikannya. Untuk memudahkan dalam menganalisis penyebab kecacatan, metode penelitian yang digunakan yaitu peta kendali P dan diagram sebab akibat (fisbone diagram). Hasil penelitian ini menunjukkan ada dua jenis kerusakan yaitu terbentur dan tergores, dengan menggunakan peta kendali P grafik kendali kualitas produk akhir dengan jumlah akhir nilai CL sebesar 2.677, UCL 4.112, LCL 1.243 dengan proporsi cacat sebesar 2.677 yang berarti proses pengendalian kualitas berada dalam batas kendali karena nilai proporsi cacat lebih kecil dari nilai UCL. Hasil analisis dengan diagram sebab-akibat yang menunjukkan penyebab kualitas produk kurang baik yaitu faktor tenaga kerja, metode, material, lingkungan dan alat.
YENİ PAY ALMA HAKKININ KISITLANMASINA İLİŞKİN GENEL KURUL KARARI SERMAYE ARTIRIM KARARINDAN AYRILABİLİR Mİ?
Authors: BEKTAŞ İbrahim
Published: December 2022

Anonim ortaklıklarda her pay sahibinin yeni pay alma hakkı (rüçhan hakkı) vardır. Bu sayede pay sahipleri ihraç edilen yeni payları, mevcut paylarının sermayedeki oranına uygun olarak alabilirler (TTK m. 461.1). Bununla birlikte Kanun belirli koşullar altında bu hakkın kısıtlanmasına da izin vermektedir. TTK m. 461.2’de kısıtlamanın koşulları şu şekilde düzenlenmiştir: “Genel kurulun, sermayenin artırımına ilişkin kararı ile pay sahibinin rüçhan hakkı, ancak haklı sebepler bulunduğu takdirde ve en az esas sermayenin yüzde altmışının olumlu oyu ile sınırlandırılabilir veya kaldırılabilir ...”

Maddedeki koşullardan biri kısıtlamanın “genel kurulun sermayenin artırımına ilişkin kararı ile” yapılmasıdır. Bu ifade bir yönüyle kısıtlamanın bağımsız bir karar olmadığına, daha ziyade artırım kararının bir parçası (onun bir koşulu) olduğuna işaret etmektedir. Buna göre sermaye artırım kararı ve kısıtlama kararı, aralarındaki sıkı ilişki nedeniyle kural olarak birbirinden ayrılamamaktadır. Ayrılma yasağı ya da bütünlük ilkesi olarak ifade edebileceğimiz bu durum, kanımızca genel kuruldaki oylamanın usulünü de etkilemekte ve iki kararın kural olarak birlikte oylanmasını gerektirmektedir. Ayrılma yasağının bir diğer sonucu ise yeni pay alma hakkının kısıtlanmasına ilişkin kanunî koşullara uyulmadığında, sermaye artırımının bu hukuka aykırılıktan bir bütün olarak etkilenmesidir. Diğer bir deyişle, kısıtlama hukuka aykırı ise sermaye artırım kararının da kural olarak hükümsüz kılınması; tek başına icra edilmemesi gerekmektedir.
Fransız Boşanma Hukuku Revizyonunun Getirdikleri: Türk Boşanma Hukukunda Olası Bir Revizyon İçin Değerlendirmeler
Authors: ALTINOK ORMANCI Pınar
Published: December 2022

Avrupa’da birçok ülkenin kusura dayalı boşanma sistemini terk etmesi veya istisnai hale getirmesi boşanma sürecinin bir savaşa dönüşmesinin önüne geçmekte ve boşanma sonrasında tarafların, çocukların bakım ve eğitimi için gerekli olduğu ölçüde ilişkilerini sürdürmelerine imkân vermektedir. Boşanma sonrası birlikte velayetin sürdürülmesi de daha fazla mümkün hale gelmektedir. Buna karşılık, Türk hukukunda hâlâ boşanma sebepleri ve sonuçları bakımından kusur önemli bir rol oynamaktadır. Türk hukukunda varlığını korumaya devam eden özel boşanma sebeplerinin çoğu kusura dayalı olup, genel boşanma sebebi olan evlilik birliğinin temelinden sarsılmasında da kusur büyük bir önemi haizdir. Aynı şekilde boşanmanın mali sonuçları bakımından tarafların kusurunun değerlendirilmesi gerekmektedir. Fransız boşanma hukukunda ise son yıllarda gerçekleşen değişikliklerle boşanmada taraf iradeleri önem kazanmış, şartların sağlandığı hallerde hâkim kararı olmaksızın boşanmaya imkân tanınmıştır. Ayrıca kusura dayalı boşanma tamamen ortadan kaldırılmamakla beraber sonuçları istisnai hale getirilmiş ve böylece kusura dayalı boşanmaların önemli ölçüde azalması sağlanmıştır. Bu çalışmada öncelikle Fransız boşanma hukukundaki revizyonun getirdiği yenilikler ele alınacak; daha sonra bu yeniliklerin Türk hukuk sistemi bakımından uygunluğu değerlendirilecektir.
Hicrî Dördüncü Asırda Meçhul Râvi Yaklaşımı: Ukaylî Örneği
Authors: Yıldız Fatma
Published: December 2022

Bu makale, meçhul râvi anlayışının hicrî dördüncü asırdaki gelişimini incelemeyi amaçlamaktadır. Bu çerçevede meçhul râvi tespitinin hicrî dördüncü asırda aktif bir şekilde devam edip etmediği, meçhul râviler belirlenirken hangi ölçütlerin kullanıldığı ve münekkidin bu bağlamda kullandığı terminolojinin ne olduğu gibi hususlar irdelenecektir. Bunun yanı sıra münekkidin tespit ettiği râvilerin bölgeleri ve isnatlarının karakteristiğine odaklanarak meçhul râvi profiline ilişkin daha net bir resim çizilecektir. Bu bilgiler ışığında, hadis ve ricâl tenkit tarihine ilişkin anlatılarda meçhul râvilere bir yer tayin edilmeye çalışılacaktır. Makalede hicrî dördüncü asırda telif edilen Ukaylî’nin (ö. 322/934) ayrıntılı ve sistematik özelliğe sahip Kitâbü’d-Duʻafâ isimli eseri esas alınmıştır. Nihaî olarak, meçhul râvi anlayışının mezkûr yüzyılın gerek yaklaşım gerekse terminoloji bakımından hicrî üçüncü asırda teşekkül eden bir anlayışın devamı niteliğinde olduğu görülmektedir.
STUDI KOMPARASI STIMULUS PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN
Authors: Safitra Dhian Adhetiya , Hanifah Afif
Published: December 2022

Salah satu produk desentralisasi fiskal adalah pendaerahan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2). Namun demikian, beberapa daerah kesulitan memenuhi kewajiban dalam bidang pemutakhiran Nilai Jual Objek Pajak (NJOP) sejak didaerahkan sehingga menjauhi harga pasar sesuai amanat Undang-Undang.  Dampaknya, saat NJOP disesuaikan dengan harga pasar, nilai PBB-P2 naik sangat tinggi dan berpotensi memberatkan masyarakat. Penelitian ini membandingkan upaya pemberian stimulus PBB agar masyarakat tidak merasa terbebani atas proses penyesuaian NJOP. Simulasi dilakukan dengan beberapa skema yang diterapkan untuk melihat dampak stimulus terhadap beban pajak di tahun terkait. Dari hasil penelitian diketahui bahwa terdapat pemerintah daerah yang mengadopsi apa yang telah dilakukan oleh Direktorat Jenderal Pajak di masa lalu dan ada Pemerintah Daerah yang membuat skema lain. Jika dilihat dari sudut pandang pembayar pajak, skema yang diberikan Pemerintah Daerah Kota Pekalongan lebih mudah diterima karena kenaikan ketetapan PBB tidak bisa melebihi 120% ketetapan pajak tahun sebelumnya, sedangkan skema yang lain berpeluang melebihi angka tersebut.
ECONOMIC IMPACT ASSESSMENT OF VILLAGE FUND IN INDONESIA USING INTER-REGIONAL INPUT OUTPUT ANALYSIS
Authors: TOHARI ILHAM
Published: December 2022

The economic development of a region/country is marked by development in various sectors and regions through private or public spending. In 2017, village fund (as one of government expenditure) has induced and supported sectors such as public administration, human health and social works, education, manufacturing industries and other service activities in any region. This study aims to analyze the impact of the 2017 village fund program realization on the Indonesian economy, such as the impact on final demand, household income, and employment coverage. The method used in this research is Inter-Regional Input Output (IRIO) analysis using the IRIO Indonesia Table in 2016 domestic transactions on producer prices classification 102 x 102 sectors (6 regions and 17 sectors). The results of this study show Indonesia's total domestic output in 2017 for the realization of the village fund budget of IDR 98 trillion. Meanwhile, Village Fund 2017 program stimulated a total salary increase of IDR 26.980 trillion or 648,132 additional workers or contributed to employment increase during 2017 as 13.12%. The results of the analysis of the output multiplier and the income multiplier show that, if we viewed in sectoral details, the electricity and gas sector and the manufacturing industry sector have more roles in increasing output compared to other sectors.
THE THE EFFECT OF BANK INDONESIA CERTIFICATES, INFLATION, EXCHANGE RATE, GOVERNMENT REVENUE AND GOVERNMENT EXPENDITURE TO YIELD RETAIL SUKUK
Authors: Hariyanto Eri
Published: December 2022

This study discusses the effect of Bank Indonesia Certificates, Inflation, Exchange Rate, Government Revenue, and Government Expenditure to Yield Retail Sukuk SR008 using the Vector Auto Regression (VAR) – Vector Error Correction Model (VECM) method. The result of this study based on the VECM test results, it can be concluded that a significant variable that positively influences yield in the short term are Inflation and Government Revenue variable. In the short term, inflation and government revenue affect the yield requested by investors. The government will respond to inflation fluctuations by changing Bank Indonesia Certificates, and ultimately this will affect yield. Declining government revenue will cause an increase in the issuance of SBN, and this in the law of demand and supply will affect yield. While in the long term, the variables that significantly affect positively are the Bank Indonesia Certificates, Inflation, Government Revenue. As in the short term, inflation and government revenue affect yield in long term. Then the variable that affects negatively is the Government Expenditure. As in the short term, government spending in the long term also does not affect the SR008 yield. As in the short term, inflation and state income affect yield.
ANALISIS PERHITUNGAN POTENSI PAJAK DAERAH KABUPATEN/KOTA DENGAN METODA STOCHASTIC FRONTIER ANALYSIS (SFA)
Authors: Bachtiar Arioma
Published: December 2022

To increase local tax revenues, the initial steps that need to be done by local governments is to estimate their local tax potential. By using the Stochastic Frontier Analysis (SFA) method, this study tries to: (1) estimates local tax potential from each region/city and answer the question (2) have each of the regions reached its maximum potential? The results of this study aim to provide an alternative model/method of calculating the local taxes potential for a local government. In addition, for the central government, the local tax potential figures will be used as the fiscal capacity component instead of revenues realization in General Allocation Fund (DAU) formulation. The results from the SFA method are: (1) from the 504 local governments, on average, the Actual Tax Ratio (TRA) is 0.37%, while the Potential Tax Ratio (TRP) is 0.48 %. So only about 73.31% of local tax potential can be collected by the local governments. (2) The majority of the top ten ranked local governments that have the largest TRP, are local governments with an urban character and tourist areas, with a TRA range between 1.48% to 6.72%, and a TRP between 1.78% to 7.66%. So that the local tax potential that has been collected is about 80%. (3) On the bottom rank regions that have the lowest TRP, 8 out of 10 local governments are located in Papua with TRA ranges between 0.01% to 0.06% and TRP between 0.02% to 0.11%. So that the local tax potential that has been collected is in the range of 32% to 83%.
EVALUASI TINGKAT KEPUASAN PELAYANAN REVISI ANGGARAN
Authors: Zunaidi Achmad , Komariyah Nurdianti , Suprayitno Aziz Wahyu
Published: December 2022

Stakeholder satisfaction is an important issue in public services organized by the bureaucracy. This study aims to measure the satisfaction of budget revision services organized by the Directorate of Budget for Human Development and Culture, Directorate General of Budget. The analytical tools used consist of the Customer Satisfaction Index (CSI), Service Quality (Servqual), and Importance Performance Analysis (IPA). CSI analysis is intended to determine the level of customer satisfaction. Meanwhile, Servqual analysis to identify the importance of each service dimension. IPA identify the level of importance of each service attribute as well as priority improvements that must be made. Respondents consisted of 110 employees of the Planning Bureau of ministries/agencies. Based on CSI analysis, the level of satisfaction with budget revision services is 87.70% and is in the "Very Satisfactory" category. However, there are still dimensions and attributes of budget revision services that have a lower level of service (performance) value than the level of importance of partners (importance). Based on Servqual analysis, the dimension that gets the most attention is Reliability. Meanwhile, the attributes of budget revision services that still need to be improved are: responsiveness in answering questions related to the proposed budget revision; readiness to assist outside working hours on budget revision issues; providing personal assistance or contacting if there are problems.
Efficiency of Public Universities: The Role of Financial Autonomy in the Pandemic Situation
Authors: Pribadi Yanuar , Akhmadi Muhammad Heru , Wardhana Irwanda Wisnu
Published: December 2022

This study measures the efficiency of public universities in the context of financial autonomy. The study explores 138 higher education in Indonesia with different levels of financial autonomy, including 12 fully autonomous, 52 semi-autonomous, and 74 non-autonomous universities. Using Data Envelopment Analysis and Analysis of Variance, the study revealed that more financial autonomy facilitates higher efficiency. In a similar vein, universities with higher efficiency scores are financially better than those with lower efficiency. We found that 3% of the universities are inefficient, due to the Covid-19 pandemic challenges. However, 23% of them experienced an increase in output while reducing their input. From this, we propose initiatives to develop financial autonomy for public universities.
Importance of Dividends to Millennial Investors in Indonesian Capital Markets
Authors: Asnawi Said Kelana , Siagian Dergibson , Alzah Salam Fadilah , Halim Indra
Published: December 2022

Purpose – This investigation focuses on investors’ interest in cash dividends. In investing selections, dividends are often disregarded, but research on this subject tends to focus on the fundamental variables.
Methodology – A questionnaire was submitted to investors on the IDX in October 2021, and 248 data were obtained. The impact of various investor characters, social media and ownership of rumor stocks on the cash dividend were also proposed using logistic regression and multinomial logistic regression.
Findings – Except for Genes, none of the other characters indicates an association with/not considering dividends. Only social media variables significantly affect the chances of investors considering dividends. Furthermore, investor experience, risk character and rumor-share ownership variables provide an opportunity to consider dividends below 50%. The results showed that (a) investors who do not follow social media would use cash to buy dividend shares instead of cash withdrawn; (b) Millennials buy other stocks instead of dividend-share; (c) Investors who own rumor stocks will withdraw and purchase others instead of dividend-share. This is because dividends are not considered as an investment strategy.
Originality – This study gives (a) a risk-based explanation for investor decisions; (b) behavioral finance research on dividend investing.
A NARRATIVA INFANTIL E A MEDIAÇÃO DO OUTRO: IMPLICAÇÕES PARA A EDUCAÇÃO INFANTIL
Authors: DA SILVA SILVANA DE MEDEIROS , MOMO MARIANGELA
Published: December 2022

O artigo aborda a apropriação do discurso narrativo pelas crianças na faixa etária dos dois aos seis anos de idade considerando as teorizações de Bakhtin (1997; 2006), Bruner (1986; 1991; 1997) e Perroni (1983). Os dados empíricos foram construídos por meio de dois procedimentos: o primeiro concerne aos registros em diário de campo de narrativas elaboradas por um grupo de crianças que frequentaram um Centro de Educação Infantil na cidade de Natal-RN em 2019; e o segundo diz respeito à coleta de narrativas de crianças em interações familiares durante o ano de 2020. As análises apontam que a mediação do adulto no papel de ouvinte, de provocador e de coautor na produção da narrativa infantil são imprescindíveis para que as crianças se apropriem do gênero narrativo e ampliem suas capacidades de narrar e participar da teia dialógica.