bluuebunny/crossref_metadata_2025 huggingface dataset:
Assessment of the economic efficiency of renewable energy sources in the Khabarovsk territory
Authors:   The Far-Eastern Institute of Management – branch of RANEPA, Pankratyeva S. G.
Published: May 2021

The study presents a brief description and problems of power supply of the Khabarovsk territory. The problems and prospects of the development of renewable energy sources, in particular in the Khabarovsk territory, are considered. There are three main approaches that exist in the scientific community for comparing energy objects. The first approach is based on comparing the technical indicators of power facilities, the second on calculating the normalized cost of electricity, and the third is based on monetizing the environmental and climatic consequences of power facilities. During the study, it was found that these approaches differ in the number of indicators included in the calculation of the cost of electricity. In accordance with the selected approaches, evaluation of economic efficiency of three operating power plants of the Khabarovsk territory – coal, diesel and solar – was carried out, monetized estimates of the full cost of three alternatives for the production of electricity in the region were given, taking into account the environmental component. The analysis made it possible to conclude that under the current market conditions, renewable energy sources are most profitable in decentralized areas, and quantitative evaluations have shown that with the introduction of payments for carbon monoxide emissions, renewable energy sources become an economically effective way of organizing energy supply in the region, including in the regions with centralized power supply.
Development of the cultural sphere in strategic planning documents for the regions of the Far-Eastern federal district
Authors:   the Pacific State University, Stroeva G. N.
Published: May 2021

At the legislative level, it is established that the culture of Russia, as well as natural resources, is the property of the country and an important resource for the socio-economic development of all its territories and improving the quality of life of the population. Improving the management process and strategic planning of development of the sphere of culture is due to the need for more efficient use of public finances and the level of investment attractiveness of the industry. Strategic planning tools play an important role in optimizing the process of managing of the sphere of culture. The analysis of state programs and strategies sections of the socio-economic development of the eleven regions of FEFD on the development of the sphere of culture, revealed the structural and methodological problems of the development of regional strategic planning documents in the sphere of culture. The main problems include: inconsistency of the structure and content of strategies and programs with methodical instructions (recommendations) and the procedure for their development; lack of a unified methodological approach to understanding the essence and basic components of strategies and programs; lack of a unified approach to the number, composition and presentation of target indicators; insufficient level of interconnection of regional strategic planning documents. A serious problem in the development of strategies and programs is the lack of uniform requirements for indicators for assessing the implementation of strategic goals and objectives, measures of government programs, as well as an interconnected system for assessing strategic planning documents developed at different levels of management. Differences in the structural elements and inconsistencies with the stated criteria are noted in the reviewed documents of all FEFD regions. The main reason for the discrepancy – is the lack of a unified methodology for the development of both regional strategies and government programs.
Budget sustainability and dynamic of the regional economic development
Authors:   the Khabarovsk State University of Economics and Law, Solomko M. N.
Published: May 2021

The paper is devoted to some aspects of regional budget sustainability. The analysis is based on data of revenues of regional budgets of the Far-Eastern federal district. Under the review of approaches to analyzing of budget sustainability we found significant variety of definitions and methods of budget sustainability estimation. The consequence of this diversity is a mismatch of results of scientific researches. We calculated the coefficient of elasticity of tax and non-tax revenues by gross regional product in order to assess the level revenues sensitivity to changes in economic situation. Then we analyzed the dynamics of budget revenues and estimated the scale of fluctuation. The analysis showed that the budget revenues of the territories of the Far-Eastern federal district are mostly characterized by the low level of sensitivity to national trends in the economic development. The degree of their sensitivity to changes in the economic situation in the region is evaluated as high for the Republic of Sakha (Yakutia), the Kamchatka territory and the Sakhalin region. These regions differ significantly in the share of intergovernmental transfers in the income structure, which confirms the absence of direct link between the dependence of the budget on the budget regulation measures and the sensitivity of its revenues to changes in the economic situation. According to the second criterion, the highest risk of reducing sustainability is typical for the Sakhalin region and the Chukotka autonomous region. We share the opinion that complex economic development remains the most important measure for providing of budget sustainability. The results of the study can be used in the educational sphere and become a basis of further investigation devoted to the budget sustainability.
Economic growth strategies modernization in PRC and the Russian Federation and prospects for enhancing partnership between PRC and RF
Authors:   the Economic Research Institute of FEB RAS, Renzin O. M.
Published: May 2021

The article examines the main directions of shifts in the development programs of the national economies of China and Russia that occurred during the global crisis of 2020-2021. The authors evaluate the new institutional trends that determine the direction of development in the medium term, their impact on the potential for enhancing promising interaction between the countries. Based on the analysis of the new architecture of macroeconomic institutions, the segments for strengthening the strategic partnership between Russia and China are identified, as well as possible difficulties and risks of mismatch in the process of implementing the promising joint development programs that accompany the processes of internal institutional reforms.
The federal funds rate effect on subprime mortgage crisis management: An ARDL approach
Authors: AboElsoud Mostafa E. , Al Qudah Anas , Paparas Dimitrios , Bani-Mustafa Ahmed
Published: May 2021

This research empirically investigated the effectiveness of the interest rate policy of the Federal Reserve (Fed) on managing the subprime mortgage crisis. The study employed the autoregressive distributed lag model (ARDL) to analyze the stability of the Fed’s monetary policy, thereby providing an alternative analysis tool. Correlation analysis results showed a strong positive and statistically significant relationship between Fed funds rate and the labor market, a strong negative and statistically significant relationship between Fed funds rate and the housing market, and a strong negative and statistically significant relationship between Fed funds rate and price stability. In contrast, results of the ARDL model bounds test for cointegration indicated that house price index (HPI), labor market, and price stability were cointegrated, hence exhibiting a long-run relationship with Fed funds rate. This research demonstrates that additional empirical studies using new techniques are required to reevaluate the Fisher effect and expand the understanding of the mechanism between interest rates and inflation. This issue is extremely important, particularly for countries such as the U.S., the UK adapting inflation targeting policy using interest rates as an operational target.
Cushion plants as critical pioneers and engineers in alpine ecosystems across the Tibetan Plateau
Authors: Wang Yi , Sun Jian , Liu Biying , Wang Jinniu , Zeng Tao
Published: May 2021

Cushion plants are widely representative species of the alpine ecosystem
due to their vital roles in the abiotic and biotic environments,
ecological succession processes, and ecosystem engineering. Importantly,
Cushion plants, such as Androsace L. and Arenaria L., can be regarded as
critical pioneers of ecosystem health, restoration and sustainability
across the Tibetan Plateau because these plants (i) exhibit tenacious
vitality, regulate regional climates, substrates and soil nutrients and
keep warmth in extreme regions; (ii) facilitate relationships with
surrounding and maintain the diversity of above- and below-ground
communities; and (iii) have high sensitivity to environmental changes,
which can indicate grassland ecosystem health and resilience in the
context of global change.
Ichthyosis and Multiple Sclerosis: A case report
Authors: Salari Mehri , Etemadifar Masoud , Ebrahimi Sara , Sigari Amirhossein Akhavan
Published: May 2021

Abstract Concurrent presentation of MS and congenital ichthyosis is
extremely rare. In this study we present a case of a 27-year-old woman
with congenital ichthyosis who presented with signs of multiple
sclerosis. This concurrence may provide insight into any common
immunopathologic and genetic mechanisms.
A standstill continuing medical education in Serbia 2011-2017
Authors: Nikolic-Mandic Ruzica , Bjegovic-Mikanovic Vesna , Wenzel Helmut , Lalic Nebojsa , Laaser Ulrich , Nesic Dejan
Published: May 2021

Introduction/Objective. Continuing Medical Education (CME) is a crucial element to keep the level of professionalism in the three key fields of medical education: pre-clinical, clinical, and public health. The profile of CME in Serbia has been analyzed for the 2011?2017 period. Methods. Between 2011 and 2017, 11,557 courses of CME have been submitted for accreditation, described by 26 variables. Due to the predominance of nominal data, we employed a principal component analysis (PCA) using the nonlinear iterative partial least squares algorithm (PCA/PLS) to arrange the 16 variables with complete information in such a way that most influential factors could be displayed and ranked. The analysis was done with TIBCO Statistical Software. Results. The Faculty of Medicine of Belgrade takes the top position among the medical faculties in Serbia with 569 courses or 47.9% (n = 1187; 2011?2017), whereas non-educational institutions with 86.2% of all courses (n = 11,514) are the most dominant providers. Clinical topics dominate the thematic spectrum with 59.7%. Between 2012 and 2017, the total number of courses offered diminished by 16.9%. A PCA of 16 potential determinants of CME reveals that the most relevant ones are duration, credit points, price, and number of lecturers. Conclusion. For the last decade, a standstill or even a regression in the development can be observed. Especially the faculties of medicine in Serbia, as well as other major providers, should reconsider the entire structure of their administrative organization and initiate innovative development.
Frequency of Autoantibody-Negative Type 1 Diabetes in Children, Adolescents, and Young Adults During the First Wave of the COVID-19 Pandemic in Germany
Authors: Kamrath Clemens , Rosenbauer Joachim , Tittel Sascha R. , Warncke Katharina , Hirtz Raphael , Denzer Christian , Dost Axel , Neu Andreas , Pacaud Danièle , Holl Reinhard W
Published: May 2021

Objective:
The aim of this study was to investigate the frequency of newly
diagnosed type
1 diabetes without evidence of autoimmunity and the respective frequencies of ketoacidosis in children, adolescents,
and young adults during the coronavirus
disease 2019 (COVID-19) pandemic in Germany compared to the
previous decade.

Research Design and Methods: Based on data from the German Diabetes Prospective
Follow-up Registry (DPV), we compared data from 715 children, adolescents, and young adults, newly diagnosed with type 1
diabetes during the COVID 19 pandemic in Germany between March 1, and June 30, 2020, with data from 5,428 children, adolescents, and young adults of the same
periods from 2011 to 2019. Adjusted
differences and relative risks (RR) of negative
beta cell autoantibody test results and diabetic ketoacidosis, were estimated
using multivariable log-binomial regression analysis. An upper non-inferiority
test (margin 1%) was applied to evaluate whether the autoantibody-negativity rate
in 2020 was not higher than that in 2011 to 2019.

Results: The estimated
frequencies of autoantibody-negativity in 2020 and 2011–2019 were 6.6% (95% CI, 5.1–8.4%)
and 7.2% (95% CI, 6.5–8.0%), respectively, with an absolute difference of -0.68% (90% CI, -2.07–0.71%, p upper non-inferiority
= 0.023). The increase of
the estimated frequency of diabetic ketoacidosis during the COVID-19 pandemic
was similar between autoantibody negative and -positive type 1 diabetes
(adjusted RRs, 1.28 (95% CI, 0.80–2.05) and 1.57 (1.41–1.75), respectively).

Conclusion: This study
found no evidence that the COVID 19 pandemic leads to a
significantly increased number of new cases with autoantibody negative type 1 diabetes in children, adolescents,
and young adults. In addition, autoantibody negative type 1 diabetes
showed no particular susceptibility to ketoacidosis, neither before nor during
the pandemic.
HUBUNGAN KEKERABATAN VARIETAS UBI BANGGAI (Dioscorea sp.) DI SULAWESI TENGAH BERDASARKAN KARAKTER FENOTIPIK
Authors: Suleman Samsurizal M. , Budiarsa I Made , Dhafir Fatmah , Sulfianti Sulfianti
Published: May 2021

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan hubungan kekerabatan varietas ubi banggai (Dioscorea sp.) berdasarkan karakter fenotipik. Penelitian ini merupakan jenis penelitian dekskriptif kuantitatif. Sampel penelitianÂ  diperoleh dari di Tinangkung Utara Kabupaten Banggai Kepulauan yaitu Desa Palam, Desa Luksagu dan Desa Bangpanga. Karakterisasi mengacu pada 15 karakter morfometrik, 2 karakter meristik dan 27 karakter kualitatif. Data diolah menggunakan Program File Editor (PFE), dianalisis menggunakanan analisis klaster dengan program Multivariat Statistical Package (MVSP). Indeks similaritas dihitung menggunakan metode Simple Matching Coefficient, rekonstruksi dendogram menggunakan UPGMA alogarithm. Hasil penelitian menunjukkan bahwa 13 varietas ubi banggai di Kabupaten Banggai Kepulauan, Sulawesi Tengah membentuk 2 klaster dan memiliki hubungan kekerabatan yang dekat dengan indeks similaritas antara 0,766-1,00%. Hasil penelitian ini dapat menjadi informasi dasar yang sangat diperlukan dalam upaya pelestarian dan pengembangan Ubi Banggai sebagai sumber pangan alternatif. Selain itu, informasi ini juga diharapkan dapat dimanfaatkan dalam melengkapi referensi ilmiah terkait penelitian Ubi Banggai.
Wavelet method of edge detection in images with high-noise level
Authors: Niedziela Tadeusz
Published: May 2021

In the paper a mathematical model addressed to non-sharp edges in the images is proposed. This model is based on and integral transform with Haar-Gauss wavelet and matching algorithm of bandwidth, such model is used to detection of the edges in images with high-level noises, both in the x plane and the frequency domains. There is shown that applying the integral Haar-Gaussian transformation the detection of single and double edges is possible. Demonstrated in the paper results confirm that wavelet transform supported by the matching wavelet algorithm of wavelength bandwidth make an important exploration tool of the images with the edges possessing a large depth of sharpness.
Natureza e naturalização da tecnologia: panorama informacional na sociedade pós-medial
Authors: Crippa Giulia
Published: May 2021

Depois de quase trinta anos de uso capilar das tecnologias de informação e comunicação (TICs), a sociedade tem naturalizado sua presença. Todavia, viver com as TICs não significa compreender o porte das mudanças paradigmáticas que elas realizaram globalmente. O objetivo desse artigo é discutir as premissas e as implicações das transformações socioculturais impostas pelas novas mídias, observando alguns de seus efeitos nas esferas social, econômica e política. A metodologia utilizada é de natureza qualitativa e bibliográfica, com uma discussão elaborada através das ferramentas dos estudos culturais e da sociologia do imaginário de matriz durandiana. Nossos resultados, a partir do filme Avatar, consideram os fenômenos de mudanças e transformações proporcionados em todas as esferas sociais pela naturalização da tecnologia nos discursos contemporâneos. Na discussão, oferece-se um percurso histórico sobre a evolução da mídia até a definição de um paradigma pós-medial; observam-se os efeitos da naturalização das TICs nos planos social, econômico e político; analisam-se os efeitos sobre o imaginário provocados pelo uso de terminologias improntadas na ideologia e na retórica da inovação; esboçam-se algumas respostas oferecidas pela sociedade e pela política aos problemas suscitados pelas TICs. Conclui-se que há uma necessidade de apropriação crítica das TICs, que necessariamente devem voltar a serem desnaturalizadas para se tornar objeto de estudo com foco mais amplo e não somente aplicativo.
Adaptación del Information Competency Assessment Instrument y su aplicación a estudiantes de pregrado de las universidades de Magallanes y Playa Ancha
Authors: Valenzuela Urra Cristian , Valdenegro Egozcue Boris , Oliveros Castro Sergio , Alvarado Marlene
Published: May 2021

Este artículo analiza la adaptación, aplicación, comportamiento y análisis de cualidades psicométricas del instrumento Information Competency Assessment Instrument (ICAI), desarrollado por Rodney Marshall de la Eastern Illinois University (2006), a través de la aplicación sobre una muestra estratificada de estudiantes (n= 381) de los niveles superiores de la Universidad de Playa Ancha y la Universidad de Magallanes. Debido a la baja consistencia interna del instrumento original, se desarrolló un análisis factorial exploratorio para determinar la estructura emergente desde la aplicación, realizándose un análisis del coeficiente confirmatorio para ponderar el nivel de ajuste de la nueva estructura emergente. Los resultados proponen un instrumento para medir las competencias informacionales en estudiantes universitarios de Chile compuesto por 27 ítems y emergiendo una distribución de cinco elementos, mostrando niveles adecuados de fiabilidad (a excepción de una de las subescalas) y de ajuste absoluto, incremental y de parsimonia. La estructura factorial, si bien difiere de la propuesta por el autor, se considera que es un instrumento recomendable para la evaluación de las competencias informacionales en estudiantes universitarios chilenos.
Accesibilidad de información en la web de instituciones oficiales de Paraguay
Authors: Chamorro María Felicia , Duarte Caballero Alicia , Calderón Giménez Nelly Manuela , Duarte Masi Sergio , Jiménez Chávez Viviana Elizabeth
Published: May 2021

El acceso a la información está plenamente garantizado por las legislaciones nacionales e internacionales. Las instituciones, principalmente públicas, deben asegurarse de que sus portales de internet sean utilizables por las personas independientemente de su condición. Este trabajo verificó el cumplimiento de las pautas de la WCAG 2.0 de las páginas oficiales de los Ministerios de Paraguay, utilizando la herramienta de evaluación TAW disponible en línea. Los resultados muestran ausencia de los estándares de accesibilidad. Las entidades del estado paraguayo deberían considerar la importancia de crear sitios web accesibles a fin de contribuir con la inclusión social de sectores de la población, principalmente personas con discapacidad y adultos mayores.
Implementación de un repositorio para apoyo a la gestión administrativa
Authors: Sanchez Maria E. , Mariño Sonia I.
Published: May 2021

La información es el activo intangible más importante del cual dispone la gestión administrativa. El artículo se centra en la implementación de un repositorio de documentos digitales administrativos. Se describe el método seguido para su desarrollo, implementación y validación en un contexto universitario, que consta de cuatro fases. Particularmente, la fase 3 trata la construcción del repositorio administrativo de acceso abierto para capturar, manejar, guardar y conservar los documentos digitales, se seleccionó como herramienta informática un Manejador de Contenido Empresarial, en este caso Nuxeo. Los resultados de la implementación permitieron a la Dirección General de Liquidación de Haberes de la Universidad Nacional del Nordeste gestionar la información producida y agilizar la automatización de recepción de las novedades necesarias para las liquidaciones de haberes. Dicho repositorio constituyó una herramienta eficaz para la gestión de información brindando a la universidad una solución integral para la gestión, tramitación y resguardo de los documentos digitales, agilizando la búsqueda y recuperación de la información. Los logros sugieren la mejora de procedimientos mediados por TIC y se constituyen en un aporte al área de repositorios digitales en contextos administrativos.
Uso e ocupação das terras na sub-bacia hidrográfica do Ribeirão Salgado (Espírito Santo)
Authors: Fiorese Caio Henrique Ungarato
Published: May 2021

Estudos voltados ao uso e ocupação do solo são de grande importância e auxiliam nas diversas tomadas de decisões sobre planejamento de regiões. O objetivo deste trabalho foi avaliar o uso e ocupação das terras na sub-bacia do Ribeirão Salgado, como forma de subsidiar melhorias em termos de conservação ambiental e planejamento territorial. Os procedimentos foram realizados no programa ArcGis® e inicialmente, foi delimitada a sub-bacia para, em seguida, junto ao Sistema Integrado de Bases Geoespaciais do Estado do Espírito Santo, serem adquiridas feições de uso e ocupação para o Estado do Espírito Santo acerca dos mapeamentos realizados nos anos 2007-2008 e 2012-2015. As feições foram editadas e delimitadas somente para a sub-bacia. As classes foram identificadas, quantificadas e mapeadas. Há maior predominância de pastagem, embora tenha decrescido 2,362%. A vegetação nativa foi a segunda classe abrangente, porém, esteve disposta em baixos percentuais. A silvicultura do eucalipto foi a classe que teve maior aumento, mas seus impactos ambientais dependem das condições de outrora da implantação, além de haver grande predominância de extração mineral. As áreas de macega estiveram parcialmente dispostas próximas a vegetação nativa e, junto com seu padrão fragmentado, indicam problemas quanto ao planejamento de uso e ocupação. A sub-bacia possui problemas de uso e ocupação e as atividades humanas ali executadas requerem um ótimo manejo em detrimento às técnicas tradicionais empregadas, sobretudo na agropecuária. Há necessidade de ampliar as áreas de vegetação nativa e de haver um melhor aproveitamento das áreas de macega.
Tradition and Characteristics in the Approach to Psaltic Music Theory in Romania – the 20th Century
Authors: Chircev Elena
Published: May 2021

Throughout the 20th century, Byzantine music theory was a constant preoccupation of chanters, teachers and musicians, who contributed to the development of this field and to the publication of a significant number of books in the Romanian language. The paper addresses these theoretical contributions based on several key elements: conception, structure, content, vocabulary, musical exercises and examples, extension, graphic aspect, relevance in the era –, but also in the context of the development of a specialized literature in Romanian. The analysis of these books reveals that everything that was published in Romania in the 20th century in the field of psaltic theory remains within the confines of the Byzantine tradition, faithfully passed down to the modern era. At the same time, the changes that the Romanian society went through in the second half of the century influenced the manner of approach to the theoretical notions, which were treated in the light of staff notation and Western music theory. However, over the course of the 20th century, successive authors managed to develop a specialized terminology in Romanian and to transmit the notional content specific to the Byzantine tradition.
Fatty Acid Profile of Intramuscular Fat in the Longissimus Lumborum and Semimembranosus Muscles of Bulls Fed Diets Based on Virginia Fanpetals, Grass and Maize Silages
Authors: Nogalski Zenon , Momot Martyna , Pogorzelska-Przybyłek Paulina , Sobczuk-Szul Monika , Modzelewska-Kapituła Monika
Published: May 2021

The aim of this study was to determine the effect of Virginia fanpetals (Sida hermaphrodita) silage on the fatty acid profile and the content of selected nutrients and vitamins in the Longissimus lumborum (LL) and Semimembranosus (SM) muscles of young bulls. Forty Polish Holstein-Friesian bulls aged 16 months were assigned to four dietary treatments (n=10) and were fed different types of silage during a 7-month fattening period. The proportion (g/kg dry matter) of silage in the diets was as follows: (1) grass silage (GS) (600); (2) Virginia fanpetals silage (VFS) (600); (3) VFS (300) and GS (300); and (4) VFS (300) and maize silage (MS) (300). Silage was supplemented with concentrate at 400 g/kg DM in each diet. The animals were slaughtered at the end of the fattening period. The intramuscular fat (IMF) of bulls fed GS had the highest (P<0.05) concentrations of n-3 polyunsaturated fatty acids (PUFAs) and linolenic acid (LNA), whereas the IMF of bulls receiving GS and VFS was characterized by the highest proportion of MUFAs, mostly oleic acid (C18:1 cis 9). In comparison with the LL muscle, the SM muscle contained less IMF (by 40%) with a more nutritionally desirable profile. The SM muscle was characterized by a more desirable mineral composition and a higher concentration of α-tocopherol.
Assessment of river water infiltration conditions based on both chloride mass-balance and hydrogeological setting: the Krajkowo riverbank filtration site (Poland)
Authors: Gorski Jozef , Dragon Krzysztof , Kruc-Fijalkowska Roksana , Matusiak Magdalena
Published: May 2021

In the present work measurements of chloride concentrations were used to assess the variability of infiltration conditions and contributions of surface water and local groundwater to the discharge of wells at Krajkowo riverbank filtration site (western Poland). Tests were performed on samples from 26 wells located in a well gallery close to the River Warta. Due to higher chloride concentrations in river water in comparison with local groundwater, significant differences in concentrations in samples from individual wells were noted. In particular, lower chloride concentrations in 11 wells were recorded, which can be linked to the local occurrence of low-permeability deposits in the superficial zone; a locally higher degree of riverbed sediment clogging in the highly convex meandering zone, where strong erosion of the riverbed occurred, which in turn led to increased clogging; the occurrence of a more intensive groundwater inflow into the river valley due to water infiltration from a smaller river entering the River Warta valley, as well as unfavourable conditions for the infiltration of surface water to the lower part of the aquifer with a greater thickness. Differences in chloride concentrations observed were also used to quantify approximately river water contribution to the well production. The average contribution of the River Warta to the recharge of the entire well gallery was estimated at 59.8%.
Banking with a Chatbot – A Study on Technology Acceptance
Authors: Alt Mónika-Anetta , Vizeli Ibolya , Săplăcan Zsuzsa
Published: May 2021

The implementation of chatbot technology is evolving rapidly in the banking industry, yet customer acceptance is behind. The aim of the present paper is to identify the factors that influence consumers’ intention to use chatbot technology applied in the banking industry. The measurement development and hypotheses were based on the technology acceptance model extended with compatibility, customers’ perceived privacy risk and awareness of the service. The sample contains 287 respondents, out of whom 24% have previously used a banking chatbot. The measure items were validated by a measurement model and hypotheses were tested using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings highlight the importance of perceived compatibility and perceived usefulness in the adoption of banking chatbot technology. Awareness of the service has an effect on perceived ease of use, perceived privacy risk, and it indirectly affects usage intention of banking chatbots through perceived usefulness. Also, perceived ease of use influences perceived usefulness, and perceived compatibility has an effect on both perceived ease of use and perceived usefulness. Perceived ease of use and perceived privacy risk show no effect on usage intention.
Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy
Authors: Deaconu Adela , Ciurdaş Ioana , Bonaci Carmen
Published: May 2021

Risks related to fair value (FV) estimates and their impact on the audit process represent a crucial topic in accounting and audit literature. Therefore, this paper focuses on one of the influential factors of FV estimation and related risks in audit missions, i.e. the valuation process performed (provider and measurement). In doing so, it addressees a less analysed FV level of estimation – level 3 according to IFRS 13, ’the models’, for the case of tangible assets. An experiment is conducted on a group of auditors, members of the Romanian audit professional body. The results reveal that, if the internal control quality is high, auditors differentiate between FV providers in the case of: FV measurement, i.e. income valuation approach versus cost approach, which implies additional effort for verification and risk of misstatement, when the estimation is provided by a third party instead of management. These findings could be related to the volatility of the investigated economic context and the respondents’ level of knowledge and expertise. We infer that respondents have a moderate understanding of valuation logic and methodology while excessively relying on their own valuator.
Financial control over the performance of State-financed institutions: The institutional approach
Authors: STUKALOVA Galina Yu.
Published: May 2021

Subject. The article discusses the role of the controlling function of governance as part of the evaluation of State-financed institutions' performance.
Objectives. The study substantiates institutional aspects of the concept Control with reference to State-financed institutions and the specifics of their finance. I also carry out the theoretical examination of the need in controlling their performance.
Methods. The study involves general scientific methods. Drawing on the systems approach and logical generalization, I sorted prevailing views on the analyzable categories. The abstraction was applied to summarize the main conclusions.
Results. Scholars still interpret financial control differently. Furthermore, regulatory documents, which are adopted by both the legislature and the government, are not consistent with the existing views on financial control. Some interim types of financial control may possibly be something else, which shall be further studied. In my opinion, any activities associated with financial flows shall be qualified as financial. Therefore, the respective control is financial. governmental budgetary control is subdivided into control over budgetary and extrabudgetary finance due the specifics of budgetary institutions' finance. As the performance of State-financed institutions is evaluated in terms of the efficiency of budgetary spending on governmental functions, control should pursue the evaluation of State-financed institutions' performance by source of finance.
Conclusions and Relevance. Governmental financial control includes several interim types, including budgetary and extrabudgetary activities. The performance of State-financed institutions shall be monitored by the two aspects so as to evaluate whether budgetary funds are efficiently spent on governmental functions. The findings are designated for unfolding theoretical views on the control over State-financed institutions' performance as a crucial tool for administration. The findings can be used for scientific and practical purposes in accounting and control.
Analyzing the state and development trends in economic clusterization processes in foreign countries
Authors: PRONYAYEVA Lyudmila I. , FEDOTENKOVA Ol'ga A. , PAVLOVA Anna V.
Published: May 2021

Subject. The article discusses the existing trends and national approaches to clustering in foreign economies, which concurrently determine the socio-economic parity of strategic growth indicators.
Objectives. We determine the most suitable conditions for cluster structures to emerge in national economies and macroregions, and look for methods to optimize and use how economic clusterization in Russia can be developed.
Methods. The study is based on general scientific methods, such as the generalization, synthesis and analysis, and special ones, which serve for evaluating the trajectory of clusterization processes in national economics across the globe, and point out their specifics. Furthermore, we applied the comprehensive approach to evaluating the development trajectory of cluster structures, and involved classification and identification techniques and the method of grouping and graphic representation.
Results. We grouped countries by purpose of national economic clusterization, and performed the comparative analysis of clustering model through indicative points. The article presents approaches to describing key clusterization centers at the macroregional development level. The article spotlights the most frequent specialization of clusters abroad. We analyzed how cluster structures develop in the European Union, and concurrently assessed the volume of funds allocated to cluster structures there and the existing strategic partnerships of clusters in Europe.
Conclusions and Relevance. The study allows to optimize the existing approaches to clustering of the Russian economy through the analysis of global practices of cluster structures’ operation, which can expand opportunities for making national integrated entities more competitive.
Analyzing the dynamics of Human Capital Index in Russia
Authors: SMIRNOV Valerii V.
Published: May 2021

Subject. The article discusses human capital.
Objectives. I determine what shapes the dynamics of Russia’s human capital index.
Methods. The study is based on the systems approach and methods of statistical, cluster and neural network analysis.
Results. I investigate how the Russian economy may hit the limit of its further evolution, which makes the analysis of HCI dynamics important. Having studies trends in HCI components, I found the special priority of governmental policy. Having analyzed the evolution of the Russian educational system, I discovered it got feminized, which reshapes principles for the modern society to originate. The Russian education system was found to follow a negative path of its development, as there are fewer preschoolers of minor and senior age, and governmental spending on education significantly shrinks. Basically, as the State policy prioritized the survival of male children under 5, but subsequently neglects their growth in the Russian education system, with its obvious feminization tendency, the gender imbalance, low competitiveness in the global scientific and educational arena aggravate.
Conclusions and Relevance. Pursuing the increment in added value as a result of employing unprofessional workforce and the pay level, which is insufficient for its natural reproduction, the development of the Russian economy stalls. The economy of knowledge is believed to change the situation, which can be assessed with HCI. The study reveals what spurs and inhibits the dynamics of HCI in Russia. The findings make the necessary amount of public authorities’ competence to make administrative decisions on the effective increment in human capital in Russia today.
Anteojos y su disponibilidad en la Ciudad de México durante el porfiriato
Authors: Peralta Rodríguez José Roberto
Published: May 2021

El objetivo del presente estudio fue reconocer a los prescriptores de anteojos, su procedencia y manera de atención hacia la sociedad citadina mexicana, así como la diversidad de modelos, origen y disponibilidad de este recurso de ayuda visual, aspecto hasta ahora abordado. El personal dedicado a ello fueron los “ópticos”, de nacionalidad extranjera que atendía en espacio físico independiente y algunos por tiempo limitado. La variedad de anteojos oftálmicos era reducida y por sus características eran de tipo ordinario y en menor proporción refinado, la minoría exhibía lentes obscuros y se ofertaban en establecimientos públicos denominados “mercerías”; otro tipo fue el de protección, todos de origen extranjero. El uso de anteojos se circunscribía a sujetos que requerían excelente agudeza visual y protección para la realizar sus actividades, y capacidad económica para su adquisición.
El Salón Apolo de Pátzcuaro. Un teatro inaugurado durante la Revolución Mexicana
Authors: Martínez Aguilar José Manuel
Published: May 2021

El primer teatro fijo en Pátzcuaro, llamado Salón Apolo, se construyó en medio de la plaza de San Agustín y fue inaugurado el 8 de diciembre de 1913, unos meses después de que un grupo de maderistas armados saliera de la ciudad y dos hombres fueran colgados, uno en la plaza principal y otro en la misma plaza de San Agustín. Siete años más tarde, el teatro fue desmontado y reconstruido en su totalidad. En este trabajo se revisa la historia del edificio en sus dos etapas y se reflexiona sobre las razones que tuvo el empresario Luis Ortiz Lazcano para construir este teatro en un tiempo de inestabilidad política, social y económica.
Hemeroteca Digital Nacional de México, su historia y alcance como fuente para proyectos digitales
Authors: Galina Russell Isabel , Priani Saisó Ernesto , Peña Pimentel Miriam , Martínez Domínguez Laura , Castellanos Rueda Rocío
Published: May 2021

La Hemeroteca Nacional Digital de México (HNDM) es una de las colecciones digitales pioneras en México. En este artículo hacemos una reconstrucción de su historia a partir de testimonios orales y escritos con la intención de entender su origen; su relación con la colección impresa; el conjunto de decisiones tanto archivísticas como técnicas que determinaron su formación y su operación actual; y, a partir de todo esto, comprender su naturaleza y los límites que tiene como fuente de proyectos digitales actuales y futuros. Existe poco trabajo que analice críticamente cómo está constituido el archivo digitalizado y generalmente la versión digital es utilizada como un simple sustituto del archivo físico original. En este artículo, siguiendo a Cordell (2017), argumentamos que es necesario reflexionar sobre cómo la computadora, las bases de datos, las interfaces, los algoritmos, por mencionar algunos, agregan capas interpretativas generalmente imperceptibles que median nuestra relación con el objeto estudiado.
Pensar la historia, cambiar el mundo. Los camaradas y su revista: Historia y Sociedad (1965-1970)
Authors: Ríos Gordillo Carlos Alberto
Published: May 2021

En las revistas acontece la marcha de las ideas: las concepciones teóricas y científicas viajan de una cultura a otra, de un continente a otro, así como lo hacen de una a otra época. Este el caso de la revista de los comunistas mexicanos, Historia y Sociedad, cuya primera época (1965-1970) es un esfuerzo por concebir a México y América Latina como sujetos de estudio de la teoría marxista, así como frente de batalla en la lucha antimperialista. Aquí se estudia la configuración de un campo de transferencia entre los países socialistas y América Latina, vía Historia y Sociedad, al igual que el proyecto, fundamentalmente teórico, dedicado tanto al estudio de México y América Latina en clave materialista, como a la cuestión soviética y los movimientos de la nueva izquierda. La revista no es mera propaganda ni su perfil soviético es rasgo de absoluta dependencia, ideológica, cultural e intelectual. Todo lo contrario, aprovechó su relación con los partidos comunistas al articular una red de alianzas con el objetivo de configurar, en México, una corriente latinoamericana de marxismo crítico.
El fandango como performance de Antiguo Régimen (Jujuy, siglos XVIII-XIX)
Authors: Cruz Enrique Normando , Koeltzsch Grit Kirstin
Published: May 2021

En este artículo se analiza el fandango como una práctica característica del Antiguo Régimen desarrollada de manera especial en el siglo XVIII y principios del XIX. En la que actores, público y escenario social se combinaron de manera estatal, particular y pública, mestiza, con bailes y música, en reuniones, de manera política y en relaciones de género. Para precisar los rasgos de esta performance americana, se realiza el estudio de caso con documentación histórica inédita de una ciudad ubicada al Sur de Charcas y Norte del Río de la Plata y se compara con descripciones hechas por los estudios americanistas a lo largo y ancho del Orbe Indiano.
EVALUASI PENANGANAN KEMASAN UBC DI BANK SAMPAH DAN PENGEPULNYA MENGGUNAKAN PENDEKATAN ERGONOMI PARTISIPASI
Authors: Kristina Helena Juliana , Kosasih Wilson , Salomon Lithrone Laricha
Published: May 2021

Dalam jangka panjang, industri di Indonesia dihimbau untuk menerapkan prinsip ekonomi sirkular. Nilai dari sebuah produk atau material dijaga dan dimanfaatkan selama mungkin, sehingga timbunan sampah dapat dibatasi sekecil mungkin. PT. Tetra Pak telah melakukan pendekatan open loop model ekonomi sirkular. Sejak 2018 hingga sekarang, proyek pengumpulan kemasan UBC telah dilakukan menggunakan pendekatan ergonomi partisipasi, sebagai tabungan sampah terpilah di Tangerang Selatan. Tujuan penelitian ini adalah mengevaluasi penanganan kemasan UBC di tingkat bank sampah dan pengepulnya di Kota Tangsel, sebagai bagian dari bentuk dialog yang konsisten. Metode pengambilan data dilaksanakan dengan wawancara, diskusi dan penyebaran kuesioner. Hasil evaluasi menunjukkan bahwa perlu terus dibangun hubungan kerja sama, saling menghargai dan memahami antara semua mitra dalam kegiatan yang sudah berjalan. Hasil evaluasi juga menunjukkan opini dari pengurus bank sampah bahwa PT. Tetra Pak Indonesia sudah peduli pada permasalahan sampah kemasannya.
ANALISIS STRATEGI PEMASARAN UMKM BAKERY X KABUPATEN MALANG
Authors: Cahyawati Amanda Nur
Published: May 2021

Tujuan penelitian ini adalah untuk mengembangkan strategi pemasaran yang dapat diterapkan oleh bakery X dalam kerangka perumusan strategi. Studi ini dilakukan menggunakan IFE dan EFE, didukung oleh SWOT dan Matriks IE, serta diakhiri dengan pengambilan perumusan strategi dengan metode QSPM. Hasil analisis QSPM menunjukkan bahwa strategi penetrasi pasar yang terpilih karena memiliki nilai yang lebih tinggi dibandingkan strategi pengembangan produk
IDENTIFIKASI HAZARD PROSES PRODUKSI BILLET PADA AREA TUNGKU PELEBURAN DENGAN METODE HIRARC (STUDI KASUS: PT. XYZ)
Authors: Imran Rani Aulia
Published: May 2021

PT. XYZ merupakan salah satu perusahaan industri baja berskala besar di Indonesia. Perusahaan ini merupakan perusahaan yang sebagian besar proses produksinya menggunakan mesin dan peralatan serta area yang memiliki potensi bahaya yang tinggi apabila tidak dilakukan pengendalian. Tujuan dari penelitian ini adalah untuk mengetahui apa saja jenis potensi hazard, tingkat risiko dari hazard yang ditemukan serta upaya pengendaliannya dengan menggunakan metode HIRA, yang terdiri dari identifikasi bahaya, penlaian risiko, dan pengendalian risiko. Penelitian ini merupakan penelitian observasional. Data primer didapatkan melalui hasil observasi dan wawancara yang kemudian disajikan dalam bentuk tabel lalu dianalisis secara deskriptif. Hasil penelitian menunjukan bahwa pada proses produksi billet area peleburan terdapat 10 temuan hazard dengan 23 risiko kecelakaan dan penyakit akibat kerja dari 3 aktivitas pekerjaan. Berdasarkan hasil penilaian, dari 23 risiko pada proses produksi billet area peleburan terdapat 6 jenis risiko pada level low, 12 jenis risiko pada level medium, dan 5 jenis risiko pada level high. Adapun kegiatan yang telah dilakukan perusahaan untuk mengurangi risiko terjadinya hazard, namun ada beberapa upaya pengendalian yang masih belum dilakukan oleh perusahaan yaitu penggantian jenis tungku, penggunaan material handling pada beberapa kegiatan, mengisolasi ruangan sumber kebisingan, serta pendisiplinan dalam prosedur kerja dan penggunaan APD.
A social dimension of the activities of selected contemporary animated film characters
Authors: Mytnik-Daniluk Joanna
Published: May 2021

Animated film characters represent various attitudes, points of view and issues, including social problems. Many of them are shown as carriers of socially approved character traits, who have an important mission or fight for the greater good. It must be emphasised that a film hero, as the key element of the film plot is the centre of attention for a viewer. The holistic reception, including all the values, norms and principles, proves to be an effective tool during educational and therapeutic work. Thanks to considerations into the social dimension of activities, based on the example of particular characters, it is possible to appreciate in animated films the significance of the issues which are still unnoticed and regarded as childish. The development of this topic is the result of the researcher’s own research into the social message of animated works.
Fenomen współczesnych produkcji serialowych w komunikowaniu wartości
Authors: Rączy Kamila
Published: May 2021

Współczesne produkcje serialowe to nowoczesne formaty telewizyjne, ulegające transformacji w obrębie budowy, ale także w przestrzeni przekazywanych treści. Seriale komunikująpewne kategorii wartości, między innymi takie jak: wartości informacyjno-edukacyjne, wartości etyczno-moralne, wartości wychowawczo-psychologiczne czy wartości kulturowo-obyczajowe. Praca została oparta na analizie fenomenu współczesnych formatów serialowych w kontekście ich przekazu wartości. Analizie poddano współczesne seriale zagraniczne. Ponadto stanowi próbę potwierdzenia tezy o komunikowaniu pewnych kategorii wartości.
Teatr Telewizji jako medium edukacyjne – rola historiograficzna i popularyzatorska na przykładzie wybranych spektakli
Authors: Mirek-Rogowska Aleksandra
Published: May 2021

Teatr Telewizji jest gatunkiem kształtującym się na pograniczu teatru, filmu i telewizji. Szczególnym jego rodzajem są utwory należące do tak zwanej sztuki faktu, której celem jest rekonstruowanie wydarzeń zgodnie z faktami i realiami. Niniejsza praca, oparta na analizie wybranych spektakli historycznych polskiego Teatru Telewizji, jest próbą ukazania go jako medium odgrywającego ważną rolę edukacyjną oraz w popularyzowaniu historii Polski XX wieku. Równocześnie jest zaproszeniem do bardziej szczegółowych i interdyscyplinarnych badań nad telewizyjnym teatrem.
Ocena potencjału krótkich form filmowych (music video) i twórczości niezależnej w kontekście kształtowania świadomości społecznej
Authors: Teler Anna
Published: May 2021

Publikacja jest poszukiwaniem nowych możliwości i narzędzi kształtowania świadomości społecznej. Wrażliwość estetyczna w krótkich formach filmowych, zaangażowanie twórców i umożliwianie działania odbiorcy wysoce sprzyjają kształtowaniu świadomości społecznej. Cztery filmy Sila van der Woerda i Jorika Dozy’ego: dwa główne (music video) i dwa dodatkowe (the story of…), stały się obszarem poszukiwań odpowiedzi na pytanie badawcze: Jaki jest potencjał krótkich form filmowych w kontekście kształtowania świadomości społecznej?. Zastosowana analiza zawartości przekazu oraz badania ilościowe umożliwiły uznanie potencjału krótkich form filmowych za wysoki.