bluuebunny/crossref_metadata_2025 huggingface dataset:
“Teddy Bear Hospital Project” school visits improve pre-clerkship students’ comfort explaining medical concepts to children
Authors: Kis Hannah , Endres Kaitlin , Karwowska Anna , Harrison Megan , Lau Stephanie , Lemire Olivia , Zucker Marc
Published: April 2022

Implication Statement
The “Teddy Bear Hospital Project” (TBHP) is a low cost, international initiative aimed at reducing children’s fears associated with healthcare visits by modelling these interactions using teddy bears. The University of Ottawa program had the additional objective of assessing whether TBHP increased pre-clerkship medical students’ comfort communicating medical concepts to children. Our student volunteers reported a statistically significant increase in their comfort communicating medical topics to young children and all volunteers would recommend TBHP to a colleague interested in pursuing family medicine or pediatrics. Our program could also be easily replicated by Pediatric Interest Groups at other Canadian medical schools.
Peran PCNU Mesir sebagai Aktor Multitrack Diplomacy
Authors: Makhisoh Iis , Mujtahidah Aida
Published: April 2022

This study discusses the role of Nahdlatul Ulama Special Branch Boards (PCINU) in Egypt as an organization in multitrack diplomacy especially track 7, religion. The similarity in understanding religious moderation makes PCINU Egypt acceptable to citizens and the Egyptian government. PCINU also established cooperation with various institutions in Egypt. This research is qualitative research using a type of descriptive analysis research with a qualitative approach. Regarding data collection, the authors conducted in-depth interviews and looked for literature sources. This research concludes that PCINU Egypt has an active role in religion diplomacy efforts in Egypt. PCINU conducts religion diplomacy and promotes interrelation peace and harmony in Egypt.
GENESIS AND EVOLUTION OF HISTORICAL AND CULTURAL PHARMACEUTICAL HERITAGE: THE PROBLEM OF PERIODIZATION
Authors: MAMAEVA ELENA
Published: April 2022

The emergence and formation of the historical and cultural pharmaceutical heritage is due to the processes that took place in the field of museum development and in the pharmaceutical industry, as well as the evolution of the pharmacist profession itself. The genesis of the historical and cultural pharmaceutical heritage began in the Renaissance and lasted until the second half of the 19th century when formation of the first pharmaceutical collections began. Pharmacists were active collectors of medicinal products of plant, animal and mineral origin. The second stage in the evolution of the historical and cultural pharmaceutical heritage covers the period from the second half of the 19th century to the 1940s and is marked by the emergence of the first pharmaceutical museums. The third stage began in the 1950s and continues to this day. It is characterized as the "boom" of the emergence of pharmaceutical museums around the world.
THE VISUALITY OF THE COVER OF THE ALMANAC IN THE POETRY OF VALERY ARTAMONOV
Authors: MARKOV ALEXANDER
Published: April 2022

Valery Artamonov, one of the brightest Russian poets of the 1990s, focused on the traditions of the «beatniks» in his poems, combining their positions and the heritage of the Russian avant-garde. He rejected the rules of so-called neo-avant-garde and metametaphorism, for the statement of a new poetics, directly associated with magazine regimes of literature. Such a program required a turn to the dynamics of magazine design. The article considers one of the most enigmatic and obscure poems of the poet, «Falconry», and reconstructs its literary sources, the poetry of Vladislav Khodasevich and Mikhail Zenkevich, and visual source, cover design of the popular Soviet almanac «Hunting Spaces». This poem is proved to have reproduced not only the impressions of reading, but also changes in the media function of the almanac. For this author, the functional shifts of the press and media in the 1920s and 1990s was a major source of creative innovation.
THE HISTORY OF LUXURY IN RUSSIA: RUSSIAN FUR FASHION IN THE XVIII CENTURY PROPERTY DOCUMENTS (1701-1759)
Authors: SHAPIRO BELLA
Published: April 2022

The research of fur fashion, which development closely connected with the factor of demonstrative consumption, conducted on the materials of property inventories of private individuals (Russian aristocracy and townspeople) and family and legal acts accompanying marriages in the XVIII century. The documents of the Romanovs (Peter I and Catherine I, their daughters Elizabeth and Anna, the tsar’s sister Natalia Alexeevna, his first wife Eudocia Lopukhina, tsarevna Anna Ioannovna) have been considered. We also examined the documents of M. P. Gagarin, the Dolgorukov clan, E. I. Naryshkina (married to Razumovskaya), E. R. Vorontsova (married to Dashkova), E. D. Razumovskaya (married to Bestuzhevoy-Rumina), I. P. Golitsynaya (married to Dolgorukova), N. B. Sheremeteva (married to Dolgorukova), D. A. Rimskaya-Korsakova (married to Meshcherskaya), M. Golovkin and others. We analyzed general and special types of fur fashion: outerwear, hats, accessories, interior items, as well as stocks of valuable furs in the homes of Russian aristocracy. The result of this research allows us to the inclusion of these documents in the range of relevant and popular, but still little studied sources on the History of costume and fashion, as well as on the History of demonstrative consumption (History of luxury). Key words: Eighteenth-century Russia, Peter the Great reforms, demonstrative consumption, history of costume, history of fashion, fur fashion.
The Chemical Composition and Quality Parameters of Biscuits: A Review
Authors: N. Haider Noor , B. Altemimi Ammar , S. George Saher , Pratap-Singh Anubhav
Published: April 2022

Biscuits are a popular ready-to-eat food due to their affordable cost and long shelf life. Herein, we review the quality parameters of the biscuits, with a special focus on the changes caused by thermal processing. Particularly, the presence of possible contaminants, including the production of hydroxymethylfurfural is reviewed. In addition, the various microbiological sources of concern during the biscuit-making process, and their effect on the shelf-life and quality of the biscuits are presented. Based on the current state of literature, modern challenges in biscuit-making and a future outlook of the biscuit industry is provided. This review will be useful in understanding the current state of the literature regarding the quality parameters of biscuits and the important critical control points in order to maintain the safety and high quality of biscuits produced.
Investigating the Effects of Differentiated Instruction on High School Students’ Grammar Learning Achievement in an Ethiopian EFL Context, Addis Ababa University, Ethiopia
Authors: Melka Yirgalem Girma , Jatta Italo Beriso
Published: April 2022

Differentiated instruction promotes learning for diverse groups of students with different learning needs, readiness levels, learning profiles as well as different areas of strengths and weaknesses. However, despite its potential benefits in facilitating learning for all, it is neither sufficiently explored nor commonly used in the Ethiopian regular classrooms where the one-size-fits-all approach seems to be the norm in the Ethiopian EFL class. Thus, this study investigated the effects of DI as translated into classroom practices through flexible grouping, tiered activities/tasks, anchored activities, and scaffolding techniques, on grade 12 students’ grammar learning achievement scores. The non-equivalent pre-test and post-test quasi-experimental study design was adopted. The grammar achievement test was used to get quantitative data from two intact groups (23 experimental and 24 comparisons). The pre-test data served as baseline data to check the comparability of the two groups regarding the grammar learning achievement scores while alleviating possible confounding variables that may likely affect the possible results of the study. To analyse the quantitative pre-test and post-test data, the SPSS software Version-24 was used. In the data analysis process, the independent sample t-test and paired-sample t-test were used, after checking normality. The results showed that the experimental group considerably outperformed the comparison group taught through the one-size-fits-all approach. The findings revealed that differentiating instruction considerably improved the post-test scores of the experimental group. The study concluded that using a differentiated instructional approach improves grade 12 students’ grammar learning achievement in an EFL class. Finally, it was suggested that differentiated instruction should be integrated into the regular EFL class in teaching high school students
COMPARISON OFTORQUE PROPERTIESFOR THE FLYWHEELS AND GYRODYNES CLUSTERS WHILE A SPACE ROBOT DOCKING WITH A GEOSTATIONARY SATELLITE
Authors:   Samara Federal Research Scientific Center, Russian Academy of Sciences, S.Ye. Somov  ,   Samara State Technical  University, T.Ye. Somova  ,   Samara State Technical  University, S.A. Butyrin  ,   Samara Federal Research Scientific Center, Russian Academy of Sciences,   Samara State Technical  University, Ye.I. Somov  ,   Samara Federal Research Scientific Center, Russian Academy of Sciences,   Samara State Technical  University
Published: April 2022

The possibilities of creating the control torques by clusters of flywheels and gyrodines when braking the rotation of a space robot mated with a geostationary satellite after the completion of their dockingare compared. The control system algorithms with unloading of electromechanical drives angular momentums using an electro-reaction propulsion unit are developed. The results of computer simulation of nonlinear dynamic processes are presented, confirming the effectiveness of the created algorithms.
STUDY OF HAMMER PIE DURABILITY AND ITS INFLUENCE ON THE FINAL COST OF TOOLING
Authors:   Samara University, Khaimovich I.N. ,   International Market Institute, Elistratov D.A. ,   Samara University, Gromovaya E.A. ,   Samara University, Morozova K.S. ,   Samara University
Published: April 2022

The article presents an analysis of mathematical modeling of the hot stamping process, on the basis of which it can be argued that the value of the geometry of the working cavity of the die tooling is of great importance, in particular for economic benefits in the production of tooling. Dies with expanding barbs and a parallel bridge are considered and compared on models.
ANALOG INSTRUMENT READING USING THE EXAMPLE OF HIGH-ALTITUDE AND HIGH-SPEED FLIGHT INSTRUMENTS
Authors:   Ulyanovsk State Technical University, Alekseev A.A. ,   Ulyanovsk Instrument Manufacturing Design Bureau, Grishin M.V. ,   Ulyanovsk Instrument Manufacturing Design Bureau,   Institute of Aviation Technologies and Management of Ulyanovsk State Technical University, Stepashkina E.V. ,   Ulyanovsk State Technical University,   Ulyanovsk Instrument Manufacturing Design Bureau
Published: April 2022

The article considers the issue of analog instrument reading using the example of high-altitude and high-speed flight instruments. The article provides a detailed description of the software that can read analog gauge data through the example of flight instruments during their verification. The article describes the main functions of computer vision library, image processing, and general-purpose numerical algorithms with open source (OpenCV), used for instrument readings. The software is developed in the high-level universal programming language Python 3.7.7. The results of the program are presented, showing this method performance of checking high altitude flight instruments.
ON THE IMPLEMENTATION OF THE SUPERPOSITION PRINCIPLE FOR A FINITE BEAM OF INTEGRAL CURVE OF A SECOND-ORDER BILINEAR SYSTEM. I
Authors:   Irkutsk State Transport University, Daneev A.V. , Rusanov V.A. ,   Irkutsk State Transport University, Plesnyov P.A. ,   Irkutsk State Transport University
Published: April 2022

Based on the projectivization of the non-linear Rayleigh-Ritz functional operator and the tensor product of real Hilbert spaces, for a finite bundle of integral curves of a controlled bilinear system of the second order, necessary and sufficient conditions for the existence of a differential realization of this bundle in the class of linear non-stationary ordinary differential equations of the second order are determined (including hyperbolic models) in a separable Hilbert space. In this case, the original bilinear structure models the nonlinearity of the system dynamics, both the trajectory itself and the speed of movement on this trajectory. The results obtained have applications in the theory of inverse problems of non-stationary controlled multilinear differential models of higher orders and the theory of optimal control using the technology of successive approximations in solving a two-point boundary value problem based on the quasi-linearization procedure using the Picard method.
CONTROL OF THE ROBOT-MANIPULATOR WHEN CHANGING FUEL TANKS OF THE GEOSTATIONARY SATELLITE PROPULSION UNIT
Authors:   Samara Federal Research Scientific Center, Russian Academy of Sciences, Butyrin S.A. ,   Samara State Technical  University, Somov Ye.I. ,   Samara Federal Research Scientific Center, Russian Academy of Sciences,   Samara State Technical  University, Somov S.Ye. ,   Samara Federal Research Scientific Center, Russian Academy of Sciences,   Samara State Technical  University, Somova T.Ye. ,   Samara State Technical  University
Published: April 2022

Methods have been developed for control of a space robot-manipulator when changing fuel tanks of the propulsion unit while simultaneously stabilizing the angular motion of the robot mechanical mated with a geostationary satellite. The requirements for the electromechanical drives of the robot manipulator are determined and the results on computer simulation of dynamic processes are presented.
POLITICAL WORK IN THE TROOPS OF THE SOVIET EASTERN FRONT (1918 - 1919): A BRIEF CHARACTERISTIC OF DOCUMENTARY
Authors:   Samara  Federal Research Center of the Russian Academy of Sciences, Ippolitov G.M.
Published: April 2022

During the fratricidal Civil War in Russia in its front-line stage (1918-1920), the military-historical phenomenon of political work in the Red Army was formed, strengthened and established. This phenomenon has become a subject of historical study and is reflected in a huge array of historiographic and source studies. In this article, the author presents a brief description of the documentary block of the source base for studying the problem of political work in the troops of the Soviet Eastern Front in 1918-1919.
«GREAT DIFFICULTIES»: A.M. SOIFER'S REPORT ON THE PROBLEMS OF ESTABLISHING THE KUIBYSHEV AVIATION INSTITUTE IN 1942
Authors:   Samara National Research University named after Academician S.P. Korolev, Chebotarev S.D. , Leonov M.M. ,   Samara National Research University named after Academician S.P. Korolev
Published: April 2022

The paper is devoted to passive resistance as a reaction of bureaucracy to the decision of the central government to establish the Kuibyshev Aviation Institute. The authors try to interpret the motives and logic of the behavior of officials, and also draft scenarios for resolving the conflict. Special attention is paid to the mechanism of interaction between the management of the Aviation Institute and the authorities of the Kuibyshev region. In the appendix to the article the authors publish the text of the memorandum of the first director of the institute A.M. Soifer to the secretary for the aviation industry of the Kuibyshev Regional Committee of the All-Union Communist Party of Bolsheviks N.I. Mosalov “On the deployment of the work of the Kuibyshev Aviation Institute”.
THE TSAR FEODOR IVANOVICH’S POINT OF VIEW IN THE LAPLAND DISPUTE BETWEEN RUSSIA AND DENMARK‒NORWAY(ON THE EXAMPLE OF THE TSAR’S LETTER OF MARCH 1586 ADDRESSED TO KING FREDERICK II OF DENMARK)
Authors:   Samara Federal Research Center of the RAS, Tolkachev M.V.
Published: April 2022

The article is devoted to the correspondence of Tsar Fyodor Ivanovich with the King of Denmark-Norway Frederick II on the Lapland issue, a major border dispute on the delimitation of the territories of European Arctic. In this paper, the author examines the system of the argumentation of the Russian power in the Lapland dispute on the example of the tsar’s letter of March 1586, as well as the point of view of the Danish government on various issues related to the Lapland dispute in the Russian-Danish diplomatic relations.
THE MYTHOLOGIZATION OF THE SECOND WORLD WAR IN CINEMA: THE HISTORIOGRAPHY OF THE USA
Authors:   Samara State University of Social Sciences and Education, Buranok S.O.
Published: April 2022

In historical science, there are three fundamentally different approaches to the problem of analyzing "action films": 1) the study of films as one of the tools of propaganda and ideology. Such works prove that the federal government and Hollywood worked very closely, especially in the period 1939-1945, to create through films the necessary images of war, allies and enemies. 2) the study of films from a cultural perspective, where the relationship between fiction and reality, the author's approaches and concepts of directors, the influence of films on US art is at the fore. The key problems in this category are such problems as the definition of the genre of films, features of the plot, motives and semantic content. 3) the study of departments and structures that create films (primarily, the largest film studios). This direction is associated with the analysis of propaganda, but has a greater emphasis on the study of interactions within the film community.
THE 1986 SOVIET-AMERICAN SUMMIT IN REYKJAVIK
Authors:   St. Petersburg State University, Trukhanovich E.V.
Published: April 2022

The article is devoted to one of the most important summits at the highest level at the end of the Cold War. During the implementation of the renewed Soviet international policy of New Thinking, the American side was apprehensive about taking reciprocal steps aimed at breaking the bipolar structure of the world. Many obstacles had to be overcome by both the USSR and the USA: mutual distrust that had been developing for several decades, insufficient coordination within the administrations of diplomatic missions, loud statements by independent American media, contradictory situations in the intelligence services, etc. The author of the article pays attention to the espionage scandal that took place on the eve of the upcoming meeting, which significantly slowed down the negotiation process. She has studied in detail the documentary materials of the US State Archive of National Security, which provided an opportunity to cover the events of 1986 in a more multifaceted and accurate way. The article contains references to the publication of US intelligence reports to the president, as well as a personal letter from Mikhail Gorbachev to R. Reagan, which is known to the Russian scientific world only as recorded from Gorbachev's words. An analysis of the 1986 Reykjavik meeting is based on English-language documents as well as archival video materials from the Reagan Presidential Library. Memoirs of eyewitnesses of the summit made it possible to trace the historical and psychological aspects of the negotiations. The author used the personal diary of President R. Reagan and the complete edition of the memoirs of Secretary of State J. Schultz, which have not yet been translated into Russian, that made it possible to give a more accurate picture of the motives and fears of the White House on the eve of the Soviet-American meeting in 1986.
Cytotoxic activity of ethanolic extracts of Lippia graveolens HBK leaves and stem against lung cancer cell line SK-LU-1
Authors:   Instituto Politecnico Nacional, Frias-Zepeda Maria Estela , Ibarra-Berumen Jorge ,   Instituto Politecnico Nacional, Ordaz-Pichardo Cynthia ,   Instituto Politecnico Nacional, Rosales-Castro Martha ,   Instituto Politecnico Nacional
Published: April 2022

Lippia graveolens HBK (Verbenaceae) is an aromatic herb of economic importance in Mexico, known as oregano. The leaves are usedas condiments, and people use this species for respiratory and digestive disorders. The aim of this work was to evaluate the cytotoxic effect of ethanolic extracts obtained from free-oil leaves (L9) and stem (S15), against lung cancer cell line SK-LU-1, through tetrazolium salt (MTT) assay. Extracts concentrations of 0.3 to 300 μg/mL were used and HFF-1 as normal control cells. Both L9 and S15 extracts, showed cytotoxic effect, although stem was stronger than leaves and without damage to normal cell control. The phenolic compounds caffeic acid and acacetin werein higher concentration in L9, whereas naringenin, taxifolin, eriodictyol, luteolin, and apigenin had higher concentrations in S15. The ethanolic extracts of L. graveolens have excellent cytotoxic activity, and have a wide possibility of use in lung cancer treatment.
Green Logistics in Freight Transportation: Problems, Possible Solutions
Authors: Boichenko M. V.
Published: April 2022

The transportation is one of basic sources of negative impact on environment.
Main problems that restrain green logistics development in Ukraine are the following: environmental priorities depend on economic feasibility; the national system of environment protection has inefficient management; the observance of environment protection laws and environmental rights and duties of citizens is very poor; low compliance with environment protection laws and lack of strict accountability for their violation; absence of clear scheme of green logistics implementation in a company; there are no incentives for green logistics implementation; there is no direct cause to effect connection with delivery chain and environment etc.
Possible arrangements that may improve development of economic control and market tools for environment protection against negative impact of movable sources of pollution in Ukraine can be: setting fees for negative environmental impact considering costs necessary for environment protection activities; instead of charging fees for pollution in the excess of established limits charge for the reparation of environmental damage; introducing incentives for companies implementing environmental modernization programs for movable fleet; giving advantages to transport companies that (among other equal terms) comply with environmental standards; gradual implementing the system of environmental standards statement and environmental audit; raising environmental and social responsibility of business.
Differentiation of population incomes: prospects for reducing inequality in terms of digitalization
Authors: Pizhuk O. I.
Published: April 2022

This research provides an analytical assessment of the level of income differentiation, outlines the range of threats associated with the problems of fair distribution, and identifies the likelihood of reducing or increasing gender inequality in wages in the context of large-scale digitalization of Ukraine and the world economy.
The methodological basis of the study is based on a systematic and dialectical approach, as well as general scientific and fundamental provisions of economics. To achieve the goal of the article, general and special methods of cognition were used. In particular, comparative analysis and synthesis – in the study of trends in the share of labour in GDP, growth or decrease of real wages and productivity in Ukraine, and growth average monthly wages by economic activity. Regression analysis and rank correlation – establishing the relationship between public access to the Internet and the gender pay gap.
Using regression analysis, based on statistics on the gender pay gap (Y) and the percentage of the population connected to the Internet (variable x), we hypothesized that digitization still can reduce gender inequality by identifying the dependence of Y from x. This hypothesis was also confirmed by calculating Spearman’s and Kendall’s rank correlation coefficients, which indicate a significant relationship between the level of penetration of the Ukrainian population into the Internet and the gender pay gap. The Pearson test was chosen as a mathematical tool to determine the probability of reducing gender inequality in wages in the future. The research results also suggest that premature deindustrialization leads to a decrease in the share of employment in production. This trend is likely to increase the defeminization of productive labour.
Comments and Suggestions to the Draft Law of Ukraine “On the Support and Development of Innovative Activity”
Authors: Pidorycheva I. Yu.  , Liashenko V. I.  , Antoniuk V. P.  , Shevtsova H. Z.  , Shvets N. V.  , Zemliankin A. I.
Published: April 2022

The proposals of the specialists of the Institute of Industrial Economics of the National Academy of Sciences of Ukraine were prepared within the framework of public discussion of the draft Law of Ukraine “On the Support and Development of Innovative Activity” proposed by the Ministry of Education and Science of Ukraine on October 13, 2021, on the official website (link: https://mon.gov.ua/ru/news/gromadske-obgovorennya-zakonoprojekt-shodo-pidtrimki-ta-rozvitku-innovacijnoyi-diyalnostifbclid=IwAR1TZx8pjHrpYmKglHDqRSPgSiLNumPKwx0NWXRstPleZxW4)
Proposals for the revision and improvement of the draft Law of Ukraine “On the Support and Development of Innovative Activity” are substantiated in terms of supplementing and editing its articles, eliminating contradictions with other normative legal acts of Ukraine. The proposals relate to the clarification of the definition of terms (Article 1), the powers of the legislative and executive authorities in the field of innovation (Articles 3-13), elements of the innovation infrastructure (Articles 14, 17-18), the concept, principles, goals, and objectives of the implementation of state policy in the field of innovation (Articles 24, 25), the foundations, principles, and methods of state support for innovation (Articles 28, 29).
These proposals are aimed at improving the institutional support for the development of innovative activities and the formation of an effective national innovation ecosystem in Ukraine.
Certain comments and suggestions were taken into account by the Directorate of Science and Innovation of the Ministry of Education and Science of Ukraine when finalizing the above-mentioned draft law and made public on the official website at the link: https://mon.gov.ua/storage/app/media/gromadske-obgovorennya/2021/11/11/Zvit.HO.proyekt.ZU-Pro.pidtr.rozv.innovats.diyal.11.11.pdf.
conflicto ciencia-religión y la dificultad de la aceptación de las novedades
Authors: Pons Santiago
Published: April 2022

En el siglo xix se fragua la tesis del conflicto para explicar la relación ciencia-religión, presentando la parte religiosa como un obstáculo para el desarrollo de la ciencia. Andrew White publica un libro que está en el origen de esta tesis y Charles S. Peirce escribe una recensión de este libro en que pone de manifiesto que en la religión no hay nada que se oponga al avance científico, sino que apunta a cuatro características humanas que ofrecen dificultades ante novedades radicales. Es interesante notar cómo en la misma época en que se fragua la tesis del conflicto, uno de los más grandes pensadores ya muestra la debilidad de esta tesis.
Analisis Sistem Informasi Eksekutif Bidang Pemasaran Pada PT Indoproperty
Authors: Inggawati V. Ratna
Published: April 2022

Analisis system informasi eksekutif bidang pemasaran pada PT. Indoproperty yang dilakukan mencatat posisi perusahaan diperoleh dari table matriks IFAS dan table matriks EFAS, diketahui bahwa nilai IFAS-nya 0,39 nila EFAS-nya -0,39 berada pada kuadran II (mendukung strategi diversifikasi). Untuk memaksimalkan S.I.E. maka disarankan untuk membangun jaringan S.I.E. dan melengkapinya dengan modul-modul yang sesuai kebutuhan, piranti keras dan lunak serta personil yang tepat.
Analisis “3E”' Sumber Daya Auditor Internal
Authors: T. Budianto
Published: April 2022

Fungsi auditor internal dalam suatu perusahaan adalah diharapkan dapat memberikan peningkatan kinerja perusahaan sebagai modal penting untuk bersaing. Temuan-temuan auditor internal sangat berguna bagi kepentingan manajemen di dalam melakukan perbaikan-perbaikan di masa mendatang. Internal audit is an assurance function that primarily provides an independent and objective opinion to the organization on the degree to which the internal control environment supports the achievement of the organization's objectives. Dilema yang terjadi berkaitan dengan auditor internal adalah siapa yang lebih baik melakukan pekerjaan auditor internal, pihak dalam perusahaan (inhouse) ataukah pihak dari luar perusahaan (outsource). Adanya pilihan untuk mempertimbangkan penggunaan jasa internal sendiri maupun jasa eksternal terhadap audit internal ini kemungkinan dapat menimbulkan permasalahan baru khususnya untuk penyedia jasa ekstemal dalam menjalankan peranan dan tugasnya apakah dapat dilaksanaakan secara efektif.
Peranan Seleksi Dan Penempatan Tenaga Kerja Terhadap Peningkatan Produktivitas Kerja Bagian Produksi Pada PT. Sinarindo
Authors: Istiningsih Istiningsih
Published: April 2022

Pendahuluan

Keberhasilan suatu perusahaan tentu tidak terlepas dari peran serta manusia sebagai unsur perilaku dari produktivitas. Disisi lain perkembangan dan kemajuan di bidang teknologi terus berkembang dan tidak bisa dihindari. Hal ini tentu saja banyak perusahaan yang menggunakan teknologi untuk meningkatkan produktivitas kerjanya. Namun semua itu, manusia tetap menjadi faktor penentu dalam proses keberhasilan suatu perusahaan. Dalam konsep manaiemen, manusia diharapkan memanfaatkan tenaganya secara optimal untuk meningkatkan produktivitas kerja, yang diikuti oleh terciptanya hubungan kerja yang bennutu dan saling membangun. Produktivitas kerja, merupakan harapan dan tujuan dari setiap perusahaan untuk mencapai keuntungan yang lebih maksimal. Oleh karena itu, produktivitas kerja perlu ditingkatkan melalui pelatihan, motivasi dan kesempatan kerja. Tantangan utama bagaimana mengelola sumber daya manusia semaksimal mungkin sehingga tercipta tenaga kerja yang berkualitas
Analisis Perbandingan Kinerja Keuangan Perusahaan Telekomunikasi Milik Pemerintah (BUMN) Dan Swasta Yang Terdaftar Di Bursa Efek Indonesia Periode 2007-2011
Authors: Ismail Hasan , Setyawati Endang
Published: April 2022

Theoretically the company in financial management in addition to using their own capital but also the use of external capital, so that the larger the company's capital or a large firm size. With the ever increasing size of the company, the management required to manage existing resources as effectively as possible, thus making a profit (net)are large, this affects the stock demand and further increase the stock price will also increase. Objectives to be obtained in this study is to investigate and analyze the financial performance of significant differences, between Telecommunications Company Owned Enterprises (SOEs) and private-owned telecommunications company that went public and listed on the Indonesia Stock Exchange. Population used in this study is a Telecommunications Company went public and listed on the Indonesia Stock Exchange. While the sample is taken is the profitability ratios such as gross profit margin (GPM), operating profit margin (OPM), net profit margin (NPM), return on assets (ROA), return on equity (ROE) and Earnings per Share (EPS) at Telelomunikasi companies that go public and have complete data in 2007-2011 period is 5 company, a Telecommunication Company of the State Owned Enterprises (SOEs) and Private Telecommunication company 4. The model used is a non-parametric statistics using a different test(Independent Sample Test). These results indicate that thevariable used is the gross profit margin (GPM), operating profit margin (OPM), net profit margin (NPM), return on assets(ROA), return on equity (ROE) and Earnings per Share (EPS) significantly influence the financial performance differences between SOEs and private telecommunications companies that gopublic in the period 2007-2011, and shows the financial performance of state-owned telecommunications company betterthan Private Telecommunications company. In the present study indicate that use of all the variables, the variable ROE on state-owned telecommunications companies stand out and show a better value. ROE on Telecommunications Private companies showed a decline in each year.
Kedisiplinan, Kepuasan Dan Motivasi Kerja Merupakan Penunjang Bagi Para Karyawan Perusahaan Swasta Berpendidikan Rendah Untuk Meningkatkan Prestasi Kerja Di Perusahaan
Authors: Indrawati Lilik
Published: April 2022

The results of case studies on PT. Modern Surya Jaya Piling Division in Krian Sidoarjo East Java showed that employees with low education are less disciplined in terms of entry to and from work. The results of research in the field showed that the average employee who delayed between 5-8 people per day, and likely not the same person. Similarly, the lack of discipline in the use of work time is not optimal, no discipline in the use of fuel. The low education employees in general were satisfied with their current jobs, and tend not to want to change job, satisfied with his colleagues, as well as satisfied with the current leadership. Thelow education employees generally stated that they have sufficient income to meet basic needs, and will be even better if there is an additional income. They generally have not been able to meet the employment targets, particularly in terms of time. They also generally have not been able to think for the benefit of thecompany, which is considered only their personal interests
Studi Earning Management Dari Waktu Ke Waktu
Authors: Lim Setiadi Alim
Published: April 2022

Prior studies suggests that earnings management can be distinguished on beneficial earning management or efficient earning management and opportunistic earning management. Although there is a positive motivation of earning management activity, that is the attempt manager to convey private information to shareholders and debtholders in order to reduce the informationgap that occurs in asymmetric information (beneficial or efficient earnings management , but the overall motivation of earnings management tends to be viewed negatively and is triggered by the interests of managers to maximize the interests of himself or the interests of business entities in order to maintain the market price of the stock at a specified value or the particular provisions ofa contract that is likely to prejudice the interests of external users of financial statements (opportunistic earnings management). Various manipulations of accounting scandals such as the case of Enron, WorldCom and others have influenced the way the public thinks, so begin to form the opinion that all the earnings management activities is a negative activity intended to defraud and must be fought. Earnings management can be performed with accrual oraccounting earnings management and real earnings management. Accrual or accounting earnings management have only a consequence of the accruals and will not affect cash flow. While real earnings management will affect cash flow and in some cases also affect accruals. There are some things you can do to reduce the practice of earnings management, which stricter accounting standards, the employment of an external auditor of a public accounting firm that has high integrity with long history and implementing good corporate governance practices. To detect accrual or accounting earnings management can be used several models in which one is best according to Dechow et al. (1995) is amodified Jones models. But Aminul Islam et al. (2011)stated that the Jones model of modification is not effective when applied in Korea and Bangladesh. Meanwhile, to detect the presence of real earnings management can use such a model of Roychowdhury (2006).
Pengaruh Motivasi, Kepemimpinan, Lingkungan Kerja Dan Kompensasi Terhadap Kompetensi Dan Kinerja Guru Tetap SLTA: Studi Di Yayasan Yohannes Gabriel Keuskupan Surabaya
Authors: Hermanto Yustinus Budi
Published: April 2022

The objective of this research is (1)to analyze the contribution of indicator of each variable that is motivation, leadership, working environment, compensation, competency and teachers’ performance; (2)to test the effect of these variables, motivation, leadership, working environment and compensation towards competency; (3)to test the effect of these variables, motivation, leadership, working environment and compensation towards performance; (4) the

effect of motivation, leadership, working environment and compensation towards performance through competency; and (5)to test the effect of competency towards teachers’ performance.

This research uses quantitative approach. The samples are taken by using purposive sampling method. The total numbers of the respondents in this research are 151 full time/permanent high school teachers at Yayasan Yohannes Gabriel Keuskupan Surabaya and they are analyzed by using descriptive statistic. SEM or Structural Equation Modeling is used to test the proposed hypothesis. The  research results showed that (1 )all the indicators give  significant contribution to each variable; (2) motivation and compensation variables have significant influence towards teachers’ competency; (3)motivation and working environment variables have significant influence towards teachers’ performance but leadership has no significant influence towards competency and teachers’ performance; (4)motivation and compensation variables have   significant influence towards performance through competency while leadership and working

environment variables do not have significant influence towards performance through competency. In this case, competency is as intervening variable for motivation through performance and is as moderating variable for compensation through performance. (5)competency has significant influence towards performance.   In other words, high motivation accompanied with compensation and high competency will drive teachers’ performance higher.
Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2004-2006
Authors: Yuniarsih Nia
Published: April 2022

The objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, and size of independent commisioner to earnings management. This study takes sample from 74 companies in the manufacturing sector at the Indonesia Stock Exchange, which were published in financial report from 2004-2006. The method of analysis of this research used multi regression and single regression. The results of this study show that (1)managerial ownership had significant influence to earnings management, (2)institutional ownership had significant influence to earnings management, (3) size of independent commisioner had not significant influence to earnings management, (4) simultaneously of managerial ownership, institutional ownership, and size of size of independent commissioner had significant influence to earnings management.
Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure (ICD) Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia
Authors: Wardani Agung Sri
Published: April 2022

The purpose of this paper is to examine the level of intellectual capital disclosure in annual report prepared by listed firms on IDX. This research examines influence  between intellectual capital disclosure as a dependent variable and firm’s characteristic (industry type, leverage, ownership concentration, external auditor  type,  listing  age, independent commissioner, audit committee size and firm’s size) as independent variables. This research used 105 annual reports 2010 of Indonesian listed firms. Sample was selected using purposive sampling method. The result shows that the average level of intellectual capital disclosure is only 35,86%. Multiple regression analysis is used to test the hypothesis. Statistical analysis demonstrates that audit committee size and firm’s size are significance to the level of intellectual capital disclosure.
Kajian Teoritis Peranan Internal Auditor
Authors: Wawolangi Jeanne Asteria , Erstiawan Martinus Sony
Published: April 2022

Internal auditor as internal examination which evaluating all the operation of the organization especially about system internal control, also accompanied external auditor to explain more detailed about all the flow and procedure system internal control and give the reason and benefit about implementation of internal control. Internal auditor has to assure that all the evidence about external or internal transaction are real and objective. If internal auditor find inconsistency about the policy of the firm, so internal auditor has to explain and guide to the right things and also follow up all the audit findings to achieve the goal of the firm. Internal auditor gives all the annually report to all the directors to make a best decision.
Pengaruh Managerial Ownership Dan Institutional Ownership Terhadap Leverage : Sebuah Tinjauan Teoritis
Authors: Herdinata Christian
Published: April 2022

This study aims to examine how the effect of managerial ownership and institutional ownership to leverage the company's policy in Indonesia using research literature review. According to analysis carried out showed that managerial ownership and institutional ownership has an influence on leverage, so the company must pay attention to the influence that mav result from managerial ownership and institutional ownership in the company in lndonesia.
Keberlanjutan Kurikulum Berbasis Kompetensi Dalam Meningkatkan Mutu Pendidikan Akuntansi Pada 5 (Lima) Perguruan Tinggi Swasta Di Surabaya
Authors: Permatasari Anita , Erstiawan Martinus Sony
Published: April 2022

Curriculum as a high education implementation tool that has to be dynamic, therefore periodically it is required to be evaluated and enhanced in accordance with the development of knowledge and technology. The current issue is how the continuance of competency-based curriculum increases the quality of accounting education at five private universities in Surabaya. Research question related to graduating competency standard, cuticulum structure, learning materials, syllabus and the learning implementation plan in standing by the learning activity, the role of lecturer in enacting SCL-centered learning method, appraisal of learning result and learning process evaluation. The objective of this study is to examine and to evaluate development process and the continuance of competency-based curriculum implementation to accounting high education. The used research type is qualitative description research with Research and Development (R&D).In the education research there are research of knowledge aspect and education practices, knowledge and curriculum practices, learning practices, knowledge with guidance and counseling practices, and knowledge with education management practices. If they. Are carried out in the accounting education research in order to describe a process of education activity based on what occurs in the field as further study material to find out the shortage and the weakness of accounting education program so that those can be required to

improve the curriculum and to adapt to the world of work today. The conclusion which is gained in this research states that the curriculum of bachelor degree’s accounting study program at faculty of economics Wijaya Putra University, faculty of economics Darma Cendika Catholic university and Faculty Of Economics Merdeka University, implementation of KBK’s continuance requires much more gradually and continually improvement. While Faculty Of Business Widya Mandala Catholic University And Indonesia School Of Economics (STIESIA) have applied competency-based curriculum eventhough there is still much that needs to be improved gradually and continually so as to produce the quality of the college itself and the quality of graduates.
Analisis Pengaruh Struktur Aktiva, Tingkat Pertumbuhan Dan Profitabilitas Terhadap Struktur Modal Perusahaan-Perusahaan Makanan Dan Minuman Yang Go Public Di Bursa Efek Indonesia
Authors: Susiani Susiani
Published: April 2022

One of importont decisions on financial management is financing decision. The decision will be contact with how to determine the optimal capital structure. On these problem, each of financial manager very necessary to make consideration about factors will be influence of capital structure. The objective of the research is to analyze the influence of factors, among other things : asset structure, growth rate and profitability of the firms. Population of this research are all of food & beverage company listed at Bursa Efek Indonesia (BEI). The sample includes ten companies registered at BEI. The data analysis instrument employed was multiple regression analysis, Flest and t-test. The results of the research indicate that the factors of the capital structure determiners which have significant effect on capital structure, according to simultantly are assets structure, growth rate and profitability. And according to partially that only profitability which have significant effect on capital structure, but assets structure and growth rate which do not give significant effect on capital structure.
Analisis Fashion Involvement Dan Emosi Positif Terhadap Impulse Buying Pada Matahari Departmentstore Surabaya
Authors: Panjaitan Thyophoida Wanty Suryani , Widyastuti Maria
Published: April 2022

Nowadays more and more women are found working, ii will also change the shopping style of the women, especially in the world of fashion (clothing) is not an exception in the event of pemberan discount programs, such as the anniversary of the city of Surabaya then we can see a lot of customers visit, especially the female consumer. Changes in shopping style is one effect that caused by working world that make people always want to look up to date in fashion. It is one of the triggers of consuments to buy out of plan, where it occurs outside of consciousness due to a moment of emotion when viewing the product and interesting that displayed on store outlets. The purpose of this study is to find out the influence of fashion involvement and partal positive emotions on the Impulse Buying at the Matahari Department Store Surabaya.
Persepsi Dan Harapan Mahasiswa Terhadap Kualitas Pelayanan Pada Perguruan Tinggi ”X” Di Surabaya
Authors: Inggawati V. Ratna
Published: April 2022

This research is to see how student assessment of the quality of service Perguruan Tinggi "X" as a whole based on the dimensions of physical evidence (tangible), reliability in delivering services (reliability), responsiveness in providing the service (responsiveness), guarantee (assurance) as well as the ability to give attention sincere customer (empathy). Respondents were drawn 100 students, it has been found that the dimensions of the physical evidence is a dimension that has the greatest negative GAP value and genuine concern dimension is the dimension with the smallest negative GAP. Being indicators that have the biggest GAP value is: Complete Library facilities.
Meta-analyses of the Effects of Virtual Reality Training on Balance, Gross Motor Function and Daily Living Ability in Children with Cerebral Palsy
Authors:   shanghai university of sport, liu cong , wang xing , chen rao , zhang jie
Published: April 2022

Review question / Objective: Cerebral palsy (CP) is a non-progressive, persistent syndrome occurring in the brain of the fetus or infant[1]. The prevalence of CP is 0.2% worldwide, and the prevalence can increase to 20-30 times in preterm or low birth weight newborns. There are about 6 million children with CP in China, and the number is increasing at a rate of 45,000 per year. Virtual reality (VR) refers to a virtual environment that is generated by a computer and can be interacted with.VR can mobilize the visual, auditory, tactile and kinesthetic organs of CP, so that they can actively participate in the rehabilitation exercise. Information sources: Two researchers searched 5 databases, including Pubmed (N=82), Embase (N=191), The Cochrane Library (N=147), Web of Science (N=359) and CNKI (N=11).