bluuebunny/crossref_metadata_2025 huggingface dataset:
O INEXISTENTE DIÁLOGO ENTRE OS JULGADOS DO TRIBUNAL DE JUSTIÇA DO PARANÁ E A JURISPRUDÊNCIA DA CORTE INTERAMERICANA DE DIREITOS HUMANOS
Authors: Machado Moura Rafael Osvaldo , Barbosa Claudia Maria , Almendra Freitas Cinthia Obladen de
Published: March 2019

O status de supralegalidade atribuído pelo STF aos tratados internacionais de direitos humanos fez supor que os órgãos judiciais brasileiros os respeitariam em seus julgados. Para verificar a veracidade dessa hipótese, procedeu-se à analise empírica de acórdãos do Tribunal de Justiça do Paraná em matéria de Direitos Humanos, comparando-os à interpretação e as diretivas fixadas a respeito dessa matéria no Sistema Interamericano de Direitos Humanos, em um exercício para verificar a efetivação do necessário diálogo entre Cortes. Para tanto, definiram-se duas finalidades para a análise da amostra: a) analisar se existe compatibilidade, expressa ou tácita, entre a hermenêutica expressa nos acórdãos do TJPR em matéria de direitos humanos, com o entendimento exarado no Sistema Interamericano de Direitos Humanos; b) classificar, à luz da teoria do discurso, como os julgados da corte paranaense abordam os precedentes do SIDH. Uma amostra estatisticamente segura demonstrou que o Tribunal de Justiça do Paraná não observa os parâmetros protetivos tratados pela Corte Interamericana. Revelou, também, a inexistência de diálogo e, antes, a ausência de aceitação, por parte do TJPR, dos julgados da Corte IDH como fonte de Direito.
A RECEPÇÃO PELO ORDENAMENTO BRASILEIRO DOS TRATADOS DE DIREITOS HUMANOS CONTRA A TORTURA E OUTROS TRATAMENTOS OU PENAS CRUÉIS, DESUMANOS OU DEGRADANTES
Authors: De Castro Leticia Facci , Gomes Fermentão Cleide Aparecida
Published: March 2019

A partir do momento em que um Estado demonstra o interesse em participar de um tratado internacional, é de extrema importância que este manifeste a sua vontade e, conforme a legislação brasileira, realize todo o processo para de fato internalizar o documento internacional. Após a ratificação, conforme a Convenção de Viena de 1969, não há que se falar em recusa no cumprimento do tratado, sob a justificativa de incompatibilidade interna com o ordenamento, uma vez que para o direito internacional, este se sobrepõe ao ordenamento interno. No ano de 1984, houve a celebração pela ONU da Convenção contra a tortura e outros tratamentos ou penas cruéis, desumanos ou degradantes, como um meio de proteção a todos aqueles que passavam por este tipo de situação. Não obstante, no Brasil, vigorava já nesta época a Lei nº 6683/79, a qual concedia a anistia a todos aqueles que cometeram crimes políticos e conexos a estes, dentro da data estipulada pela mesma. O objetivo da pesquisa refere-se ao esclarecimento sobre a adesão de tratados internacionais por manifestação de vontade do Estado, e o seu não cumprimento integral pelo próprio ordenamento jurídico, uma vez que existem ditames normativos que não coincidem com a Convenção ratificada, e sua consequente responsabilização internacional. A metodologia proposta para a realização será por meio da pesquisa bibliográfica e documental, utilizando o método dialético, promovendo uma distinção das etapas de um tratado e a sua aplicação no caso concreto, com o intuito de melhor analisar o tema.
Pengembangan Lembar Kerja Siswa Berbasis Metode Mind Map Pada Mata Pelajaran IPA Di Sekolah Dasar
Authors: Irfan Muhammad
Published: March 2019

This study aims to determine how the description of validity, practicality and effectiveness of Student Worksheet Based Mind Map in Primary School has been developed. This research is designed in descriptive form to explain exactly what is the development of Student Worksheet Based on Mind Map. The use of descriptive method aims to obtain an overview of the development of Mind Map Student Worksheet in depth, detailed and intact with regard to its validity, practicality and effectiveness. The type of data taken is descriptive quantitative data type, where data is taken from direct observation by the researcher related to LKS development, LKS validation and limited trial through science learning using LKS based on Mind Map which have been prepared. The results of the research are: 1) LKS based on Mind Map of development result stated valid, practical and effective and feasible to be used in elementary school science teaching based on expert validation result, legality test by student and teacher response. 2) The result of LKS test based on Mind Map shows satisfactory result that is the average ability of scientific work of student equal to 85% with very good category and result of student learning reach completeness learn classically with achievement equal to 82,7%
Penerapan Pendekatan Permainan Hijau-Hitam Untuk Meningkatkan Hasil Belajar Lari Cepat (Sprint) Siswa SD
Authors: Muliadi Muliadi
Published: March 2019

Problems in learning the sport Physical Education and Health (PJOK) ran low level learning outcomes (Sprint students. The problem is formulated as follows How Application-Black ijau game approach to improving student learning outcomes run V SD State 12 Manurunge District of Tanete Riattang Bone regency objective of the research is to describe the application to approach the game Green Black, to improve learning outcomes sprint (Sprint) fifth grade students of SD Negeri 12 Manurunge District of Tan Riattang Bone regency. the focus in the classroom action research is the application of the approach Black-green game and improve learning outcomes sprint (sprint) student. Subjects were students of class V SD Negeri 12 Manurunge District of Tanete Riattang Bone regency, Data collection techniques in this study is the observation and tests. Mechanical Analysis Data are data reduction, data presentation , Withdrawal Conclusion Outcome research that the application of the Black-green game approach can improve learning outcomes sprint (Sprint) Class V students of SD Negeri 12 Manurunge District of Tanete Riattang Bone County. This is evidenced by the increase in the results of learning sprint (sprint) with a high score.
Penerapan Pendekatan Sains Teknologi Masyarakat Pada Materi Daur Air Dalam Meningkatkan Hasil Belajar Siswa SD Negeri 10 Manurunge Kabupaten Bone
Authors: Sakka Sakka
Published: March 2019

This study used a qualitative approach and type of classroom action research. The formulation of the problem of this research is whether the application of the Community Science Science approach to the water cycle material can improve the learning outcomes of the students of Grade 6A SD Negeri 10 Manurunge? And how is the process of applying the Community Technology Science approach to the water cycle material in improving students' learning outcomes in Grade 6A SD Negeri 10 Manurunge? The purpose of this research is to improve student learning result of Grade 6A SD Negeri 10 Manurunge on water cycle material through application of Science Community Technology approach, as well as to improve the process / activity of learning water cycle material through application of Science Community Technology approach 6A SD Negeri 10 Manurunge. The object of this research is the students of Grade 6A SD Negeri 10 Manurunge. Efforts made to improve students' understanding of the concept of water cycle is to carry out learning at the core stage through four phases: the invitation phase, the exploration phase, the solution phase and the application phase. Data collection techniques used were teacher and student observation, and documentation. Based on the results of analysis and evaluation at the reflection stage, the results showed that, the application of Science Community Technology approaches effectively improve the process / activity and learning outcomes in the Water Recycle material in every cycle of action.
Peningkatan Kemampuan Guru dalam Menyusun Perencanaan dan Melaksanakan Pembelajaran Paikem-Gembrot Melalui Model Makek Pada SD Inpres 3/77 Lanca Kabupaten Bone
Authors: Rahim Abd Rahim
Published: March 2019

One of the principles in KTSP is that learning must uphold the five pillars oflearning, among others, in order to give learners the opportunity to learn to believe and fearAllah Almighty, learn to live together and be useful to others, and learn to build and findteak the self through an active, innovative, creative, effective, fun, joyful and rewardinglearning process (PAIKEM-GEMBROT). PAIKEM-GEMBROT is a learning model thatenables learners to engage in diverse activities to develop skills, attitudes andunderstanding of different sources and learning aids including the use of the environmentso that learning is more interesting, fun and effective. Therefore, gurupun prosecuted to bemore active and creative .. The results showed that SD Inpres 3/77 Lanca Kab. Bone,84.21% of teachers are less well understood and have not implemented PAIKEMGEMBROT.The remaining 17, 79% have already learned about PAIKEM-GEMBROTGEMBROTand have tried it in learning. After receiving guidance and guidance throughaction in this school action research, 80.52% of Inpres 3/77 Lanca elementary schoolteachers were able to arrange the RPP with PAIKEM-GEMBROT nuance and 70.98% ofteachers of Inpres 3/77 Lanca Kab. Bone is able to implement PAIKEM-GEMBROTGEMBROT.
Peningkatan Minat Terhadap Mata Kuliah Pendidikan Jasmani MelaluI Penggunaan Media Pembelajaran Berbasis Animasi Gift
Authors: Muis Joni
Published: March 2019

The purpose of this research is to improve the physical education learning interest and analyze the response of students during the learning process using animation-based media gift. The products of this research are 1) report on the use of media-based learning animation and problem solving theory, research subjects students UPP Parepare third semester of the academic year 2016/2017 Prodi PGSD FIP UNM totaling 25 people. The procedure of this study include 1) the manufacture of lattice questionnaire interest in learning, 2) preparation of data collection equipment, 3) triangulation and verification of data, 4) data collection, data analysis and processing. Based on the results and discussion, it was concluded that the use of an animated picture media can increase student interest in understanding the material of PE, the results of the questionnaire statement showed 85.71% or higher qualification.
Meningkatkan Kemampuan Guru Melalui Pemberdayaan MGMP Sekolah di Madrasah Aliyah Negeri 1 Barru
Authors: Ahmad Ahmad
Published: March 2019

This study aims to determine the increase in teacher capacity through the school MGMP. School action research method (PTS) with two cycles in which each cycle consists of stages (1) planning, (2) implementation of corrective actions, (3) observation, and (4) reflection. This study involved 13 Mathematics and Natural Sciences teachers as research subjects. The results of the study showed that (a) there was an increase in the ability of teachers of State Madrasah Aliyah through school MGMP. This can be seen from the results of observations in two cycles, also in the results of the tests conducted, it was seen that the increase in posttest test results was significantly. In the distribution of questionnaires conducted to determine teacher perceptions / opinions about school MGMP, the questionnaire results were at 85%, so the teacher benefited directly from MGMP schools to improve their abilities. Based on the results of this study the authors recommend to MGMP school participants teachers: (1) Utilizing school MGMP activities as a forum for empowerment to "Up date" their professional abilities and (2) Utilizing MGMP schools to establish friendship and development of knowledge.
Performance of Polish road carriers in relation to regulations according to the remuneration of seconded workers
Authors: Rolbiecki Ryszard , Książkiewicz Dorota
Published: March 2019

In Poland, the major share of operational costs of a road carrier constitute of fuel costs, costs of outsourced services and remunerations. The mentioned cost groups together contribute to over 80% of the prime costs. As a result, these costs have a major influence on the performance of Polish road carriers. As research results show, the financial situation of the road carriers in Poland is poor. On average, the return on sales in road transport services reaches the level of 1.5–3.0%, and in case of international road transport services it amounts to 5%. In terms of acknowledged standard sit is merely a sufficient level of return. Unfortunately it is possible for the performance to deteriorate due to the implementation of minimum wage rates for drivers in some EU countries and due to the implementation of new regulations proposed on May 31st 2017 in the EU’s Mobility Package, concerning seconded workers.
Problems of effectiveness of implementation of the public transport integration process at a regional level
Authors: Bąkowski Wojciech
Published: March 2019

It is generally established that the integration of collective transport in several counties brings benefits to the passenger as to the price of the service, quality and travel time. The aim of the article is, basing on the premise of the theory of economics and organization, to present the view that the integration process encounters barriers limiting its positive effects. Barriers are on the side of the characteristics of the public transport sector itself, the organization, the tariff-ticket system, and the approach of local government authorities (local politicians) and the role of intellectual capital. The article indicates the difficulties in measuring the effectiveness of the integration process.
Innovative solutions as a modern direction of the sea transport development
Authors: Karaś Adrianna
Published: March 2019

The aim of the article is to assess the potential of intelligent transport solutions. The article focuses on sea transport. It presents the latest trends in transport and logistics that we can expect in the coming years and describes highly advanced solutions – completed projects, as well as those in the development phase. The solutions concern both projects from the world market and the Polish market. The sources of changes and market needs were also presented and focused on the sources of financing for innovative projects. The research problem presented in the article is: is the constant and successive introduction and implementation of intelligent and innovative solutions in sea transport a contemporary and irreversible trend defining the directions of development of transport systems and their modernization on a global scale?
The role and responsibility of stakeholders in the planning process of the sustainable urban mobility in the city Krakow
Authors: Michnej Maciej , Zwoliński Tomasz
Published: March 2019

This article presents the process of identifying and selecting stakeholders, whose role and position is important to achieve the overall goals of planning sustainable urban mobility in the Municipality of Krakow. The authors identified possible conflicts and coalitions between stakeholders and illustrated how this could affect the development of the planning process in the context of the geographical area, integration between strategic planning documents, availability of resources and general validity.
Environmentally responsible management of transport of goods in urban areas
Authors: Sierpiński Grzegorz , Staniek Marcin
Published: March 2019

The aim of the article is to present the possibility of taking into account environmental aspects in managing the transport of goods in urban areas. The article presents the ICT system built within the framework of the international S-mile project, which may support both decision-making including environmental aspects in relation to institutions organizing the transport system of a particular area, as well as supporting environmentally responsible attitudes towards local freight carriers. The individual modules and interactions between the stakeholders of the system are also briefly characterized.
Zmagania z mitem. Dorastanie i śmierć w literackiej relacji Linn Ullmann
Authors: Drozdowska Karolina
Published: March 2019

The aim of this text is to analyze Linn Ullmann’s novel Unquiet (published in 2015) as a literary account of a family history and death of the author’s father, Ingmar Bergman. The article concentrates on how Ullmann, through different formal strategies, manages to tell a very intimate story without reducing it to tabloid-like coverage. First, the article briefly discusses autobiographism, biographism, autofiction and performative biographism as dominating tendencies in Norwegian literature in the 2010’s, placing Ullmann’s novel in this context. Secondly, theoretical perspectives which might be employed in the process of analyzing Unquiet are defined. Lastly, the novel’s form is analyzed with regard to this particular approach. The article’s aim is to present Linn Ullmann’s Unquiet as a novel hybrid in its form, and thus, an one-of-a-kind phenomenon in modern Norwegian literature.
Gæst hos virkeligheden. Sprogets landflygtighed i "Løgneren" af Martin A. Hansen og "Det svundne er en drøm" af Aksel Sandemose
Authors: Veisland Jørgen
Published: March 2019

Central motifs and episodes form interesting and significant links between Aksel Sandemose’s novel Det svundne er en drøm, published in 1946, and Martin A. Hansen’s novel from 1950, Løgneren. The motifs of truth versus lie, and the intermingling of the two, and of the split subject, manifest themselves in the protagonists who share a common first name, Johannes. The texts are an attempt to write diaries that transcend the borderline between past and present, fiction and reality, truth and lying. The diary form, composed in the first person as an alternative to the novel form proper, is viewed by both protagonists as an experiment that questions the ability of language to portray reality accurately and truthfully. Furthermore, the diaries break with chronology in order to come to terms with a darkness within, an essentially unknown, demonic territory that prevents knowledge and truth from emerging. Central episodes in the two diaries are practically identical, e.g. the drowning accident that takes place in both texts, the absence of the ‘I’ of the diary from home, and the sense of alienation from home. Additionally, significant symbols recur in both texts, e.g. a necklace and migratory birds. The protagonists’ relationships to women are all but identical and involve an examination of the past and of guilt that becomes a potential key to resolving what constitutes guilt, conscience, home and exile. The two texts form an intertext and there is compelling evidence pointing to Sandemose’s diary having profoundly influenced Hansen’s narrative.
КОРУПЦІЯ ЯК ФОРМА АНТИСОЦІАЛЬНОГО КАПІТАЛУ
Authors: Yelisieieva Liudmyla
Published: March 2019

У статті проаналізовано корупцію як форму антисоціального капіталу. З`ясовано економічну природу та чинники формування соціальних норм корупції та хабарництва. На підставі аналізу Індексів схильності до корупції, платників хабарів, Глобального барометру корупції Transparency International та окремих субіндексів Глобального індексу конкурентоспроможності виявлено особливості розвитку корупції в Україні порівняно з країнами пострадянського простору, Західної та Східної Європи. Охарактеризовано мережеві ефекти формування кланової економіки та конкурентного хабарництва. Визначено передумови для викорінення такої соціальної норми в українському суспільстві. На підставі результатів національного соціологічного опитування оцінено готовність українського населення до відмови від такої форми антисоціального капіталу.
PROBLEMS OF LIFE INSURANCE DEVELOPMENT IN TERMS AN UNSTABLE FINANCIAL ENVIRONMENT
Authors: Borysiuk Olena , Datsyuk-Tomchuk Maria
Published: March 2019

In modern conditions, life insurance plays a crucial role for the economy of the country and its citizens, because it is aimed at financial and social protection of the population through the organization of an integrated system of material security in the event of various events associated with life, health, disability or other events, which can lead to a significant imbalance of family or personal budgets, and a decline in living standards.
The main trends of life insurance development in Ukraine presented in the study demonstrate that current processes of globalization have a serious impact on the complications of consumer and savings properties of life insurance through the merger of insurance, credit and investment products.
At the same time, in Ukraine, this type of insurance is hampered by a number of factors, due to which it does not become widespread. That is why the article focuses on the problems of life insurance development in the context of financial imbalances and proposes directions for their activation in Ukraine.
ІНТЕГРОВАНА МОДЕЛЬ УПРАВЛІННЯ ЛОГІСТИЧНИМИ ПОТОКАМИ НА ЗЕРНОВОМУ РИНКУ УКРАЇНИ
Authors: Kolodiichuk Volodymyr , Averchev Oleksandr
Published: March 2019

Досліджено, що про­цес управління матеріальними, інформаційними та фінансовими потоками передбачає їх просторово-часову синхронізацію з ме­тою максимізації системного ефекту. На основі інтеграції Єдиної агрологістичної системи (ЄАЛС) Асоціації аграрних перевізників України і авторської концептуальної моделі механізму трансформації логістичної системи у зернопродуктовому підкомплексі АПК України запропонована емпірична модель ефективного розвитку вітчизняної зернової логістики, яка  дасть змогу охопити весь логістичний ланцюг у підкомплексі. Визначено, що у запропонованій емпіричній моделі цільова функція системи реалізується за умови заміщення витратних фізичних функцій дешевшими інформаційними потоками щодо маніпуляцій із зерном. Доведено, що інформаційний взаємозв’язок між Центром моніторингу логістичної системи та Аграрною біржею допоможе інтегрованій моделі ефектив­ного розвитку зернопродуктового підкомплексу АПК налагодити комунікації зі світовим біржовим ринком зерна та забезпечити аналітичні дослідження й ринкові прогнози на внутрішньому зерновому ринку.
ХАРАКТЕРИСТИКА ГАЗОТРАНСПОРТНОЇ СИСТЕМИ УКРАЇНИ
Authors: Yanul’ Svetlana , Pavlov Konstantin , Korotya Miroslav , Galyan Sergey
Published: March 2019

Досліджено основні характеристики газотранспортної системи України, визначено переваги та проблеми експлуатації. Відображено сучасні тенденції та становище на ринку енергоносіїв, адже він став інструментом реалізації інтересів політичної поведінки країн, джерелом міжнародних конфліктів та базою для політичних та економічних змов.
Через те, що паливно-енергетичний комплекс країн Європи, учасником якого є Україна, дуже швидко змінюєься, споживачам природного газу запропоновано володіти інформацією та враховувати майбутні та сучасні тенденції. Розробляючи стратегію здійснення енергоефективних робіт, рекомендовано враховувати національні інтереси, потреби в енергетичному паливі в межах раціонального споживання та поділу джерел енергопостачання.
СТРАТЕГІЧНЕ УПРАВЛІННЯ ЛЮДСЬКИМ КАПІТАЛОМ ЯК СКЛАДОВА РОЗВИТКУ ПІДПРИЄМТВА
Authors: Lipych Lubov , Khilukha Oksana , Kushnir Myroslava , Zagoruyko Viktor
Published: March 2019

Людський капітал є призмою, через яку слід оцінювати досягнення підприємства. Він також характеризується як одна з найсильніших переваг при створенні вартості певної бізнес-одиниці на конкурентному ринку. Його використання в економіці підприємства пов’язане з безпосереднім залученням працівника, тому персонал – найважливіший ресурс, і в той же час капітал (актив). Обґрунтовано, що людський капітал має вартість в тому випадку коли, забезпечує розвиток, дозволяє  впроваджувати інноваційні стратегії,  підвищує ефективність роботи та економічну ефективність підприємства, а також використовує ринкові можливості та нейтралізує потенційні загрози. Управління людським капіталом, будучи функціональною стратегією, має відповідати стратегії розвитку підприємства за цілями та структурою. Мета стратегічного управління людським капіталом – визначити напрями і методи його використання для досягнення цілей організації, і, як наслідок, підвищення  вартості підприємства.
Теорія та практика управління розробили безліч корисних моделей для підтримки стратегічного управління людським капіталом, які відрізняються рівнем складності, обсягом знань, необхідних для їх використання, а також витратами на впровадження. Доведено, що кожне підприємство здатне знайти, оптимальну з точки зору його потреб. Отже, стратегії управління людським капіталом  повинні стати обов’язковою нормою, а їх інтеграція з глобальною стратегією розвитку підприємства необхідною умовою для зміцнення його цінностей.
Arıotu (Phacelia tanacetifolia Bentham)’nda farklı tohum miktarlarının bitkisel özellikleri ile kalitesi üzerine etkisi
Authors: OKANT Mustafa
Published: March 2019

Bu araştırma arıotuna uygulanan
değişik tohum miktarlarının (1.0, 1.5, 2.0 ve 2.5 kg da-1) ot verimi
ve bazı bitkisel özelliklere etkilerini belirlemek amacıyla, Şanlıurfa ilinde
2016-2017 sezonunda, tesadüf blokları deneme desenine göre 4 tekerrürlü olarak
yürütülmüştür. Çalışma sonucunda; Farklı tohum miktarlarında bitki boyu 48.5-60.2 cm, yeşil ot
verimi 2191.5-3113.2 kg da-1, kuru ot verimi 403.4-508.7 kg da-1
ve ham protein oranı değerleri %11.5-12.9 arasında değişim gösterdiği
saptanmıştır. Araştırmada elde edilen sonuçlara göre, Şanlıurfa ili iklim ve
toprak koşullarında kaliteli ve yüksek ot üretimi için 1.5 kg da-1
tohum kullanımının bölgeye uygun olabileceği saptanmıştır.
Termal kamera ve NDVI sensörü kullanılarak domatesin fizyolojik özelliklerinin tahminlenmesi
Authors: ÇAMOĞLU Gökhan , DEMİREL Kürşad , GENÇ Levent
Published: March 2019

Bu çalışmada; domates (Lycopersicum esculentum L. cv Full F1)
bitkisinde, bitki su stresi indeksi (CWSI) ve Normalize Edilmiş Vejetatif
Değişim İndeksi (NDVI) sensöründen elde edilen veriler kullanılarak su stresi
düzeyinin, ayrıca CWSI ve NDVI değerleri ile bitkinin bazı fizyolojik
özellikleri (stoma iletkenliği, yaprak su potansiyeli, yaprak oransal su
içeriği ve klorofil) arasındaki ilişkilerin belirlenmesi amaçlanmıştır.
Çanakkale ilinde 2017 yılında yürütülen çalışmada dört farklı sulama konusu
(%100, %75, %50 ve %25) ele alınmıştır. Çalışma sonucunda, uzaktan algılama
indekslerinin her ikisi de su stresi karşısında belirgin tepkiler vermiştir. Bu
durumda her iki indeks de kullanılarak domatesin su stresinin başarılı bir şekilde
belirlenebileceği söylenebilir. Buna ilaveten ölçümü zor, zaman alıcı ve
bitkiye zarar verebilen fizyolojik ölçümlerin CWSI ve NDVI değerlerinin her
ikisini de kullanarak yüksek doğrulukla tahmin edilebileceği sonucuna
varılmıştır.
MUHASEBE BİLİMİNİN BİR AKSİYOMU OLARAK ADALET KAVRAMI
Authors: NALÇIN Kemal , CAN Ahmet Vecdi
Published: March 2019

Muhasebe
geçmişten tevarüs ettiği zengin tecrübe birikimi ve günümüze kadar ulaşan
sürekliliği nedeniyle çoğu bilim adamı tarafından bir bilim olarak kabul
edilir. Tüm bilim dallarında olduğu gibi muhasebe bilimine de temel teşkil
edecek kavram veya kavramların var olması kaçınılmazdır. Bilim dünyasında bu
temele karşılık gelen kavram aksiyom olarak ifade edilir. Muhasebe literatürü
incelendiğinde birçok aksiyom ile karşılamak mümkündür. Bu çalışmada muhasebe
biliminin temel aksiyomunun adalet olduğu varsayımından hareketle muhasebenin
aksiyomatik yapısı üzerine düşünsel bir analiz gerçekleştirilecektir. Analize
konu olan adalet kavramı salt muhasebe biliminin değil birçok bilim dalının
aksiyomu olduğu iddiası, analizin dayanak noktasını oluşturacaktır. Dolayısıyla
adalet kavramı analiz edilirken temel bilim dallarından ve bu bilim dallarının
aksiyomatik yapısından hareketle muhasebe biliminin aksiyomu olarak varsayılan
adalet kavramının önemi vurgulanmaya çalışılacaktır.
GEÇİCİ İTHAL EDİLEN KARA TAŞITLARINDA MOTORLU TAŞITLAR VERGİSİ SORUNU
Authors: Eser Levent Yahya , Polat Sedat
Published: March 2019

Motorlu
kara ve hava taşıtları üzerinden alınan Motorlu Taşıtlar Vergisi (MTV) uzunca
süre servet vergisi niteliğini korumuştur. Bu vergi aynı zamanda fayda ilkesi
bağlamında alınan kullanıcı ücreti veya emisyon salınımlarını dikkate alan
çevre vergisi niteliği de taşımaktadır. Bu çalışmada motorlu kara taşıtlarından
alınan MTV, çevre vergisi bağlamında ele alınmaktır. Bu düşüncenin temelinde,
bu verginin çevreye yönelik dışsallıkların içselleştirilmesinde bir araç olarak
kullanılabileceği fikri yatmaktadır. Fakat bu etkinin yaratılabilmesi için
MTV’nin çevresel faktörleri göz önüne alan bir yapıda ve geniş kapsamlı
oluşturulmuş olması gerekmektedir. Bu noktada ise vergiden kaçınmanın bir yolu
olarak görülebilen geçici ithal edilen motorlu kara taşıtları sorun
oluşturmaktadır. 2015 yılında yapılan bir düzenleme ile birlikte bu araçların
Türkiye’de kalma süresinin iki yıla çıkarılması vergiden kaçınmanın yolunu
aralamıştır. Bu çalışma, geçici ithal edilen kara taşıtlarının MTV karşısındaki
durumunu incelemek amacıyla hazırlanmıştır. Çalışma sonucunda bu araçların
Türkiye’de kalma süresinin iki yıla çıkarılması nedeniyle çevreye vermiş
oldukları zararların dikkate alınması ve bu bağlamda bir vergilendirme dönemini
(6 ay) aşan kullanımların MTV’ye tabi olması gerektiği kanaatine varılmıştır.
FAALİYETE DAYALI YÖNETİMİN İŞLETME PERFORMANSI ÜZERİNDEKİ ETKİSİ: BİR ALKOLLÜ İÇECEK İŞLETMESİNDE UYGULAMA
Authors: KARTAL Ali , TETIK Merih
Published: March 2019

İşletmeler
faaliyetlerini yöneterek performanslarını arttırabilir. Faaliyetlerin
yönetilmesi, performansın ölçülmesini ve yönetilmesini gerektirirken;
performansın arttırılması da faaliyetlerin yönetilmesine bağlıdır. Faaliyete
dayalı yönetim, işletmenin faaliyetleri yönetme ihtiyacını karşılarken; dengeli
ölçüm kartı da performansın ölçülmesi ve yönetilmesi konusunda işletmeye
yardımcı olmaktadır. Faaliyete dayalı yönetimin işletmenin performansı
üzerindeki etkisini belirlemek amacıyla bir alkollü içecek işletmesinde
uygulama yapılmıştır. Uygulamada; gözlem, çalışanlar ve yöneticilerle görüşme
ve onların deneyimlerinden yararlanma yöntemleri kullanılmıştır. Performansın
ölçülmesi ve yönetilmesi için ürün temelinde dengeli ölçüm kartı oluşturulmuş
ve işletme performansı bu ölçüm kartıyla yönetilmiştir. İşletmenin şişeleme
faaliyeti bir süreç şeklinde ele alınmış ve dolum faaliyetinde tespit edilen
dolumda şişe kırılması problemi önerilen çözümle azaltılmıştır. Ayrıca,
şişeleme süresi içerisinde bu problemden kaynaklanan duruş süresi de
kısalmıştır. Ürün temelinde dengeli ölçüm kartına göre, faaliyete dayalı
yönetimin uygulanması sonucunda işletmenin performansının arttığını söylemek
mümkündür.
ULUSLARARASI MUHASEBE STANDARTLARI KURULU’NUN PERFORMANS RAPORLAMASINA BAKIŞ AÇISI: 1989’DAN 2018’E NE DEĞİŞTİ?
Authors: OKAN GÖKTEN Pınar
Published: March 2019

Gelirlerin
ve giderlerin yayınlanan tüm kavramsal çerçevelerde varlıkların ve
yükümlülüklerin türevi olarak tanımlanması, Uluslararası Muhasebe Standartları
Kurulu'nun 1989'dan günümüze kadar bilanço yaklaşımını benimsemeye devam
ettiğini göstermektedir. Diğer taraftan, 2018’de yayınlanan kavramsal çerçeve
içeriğinde kapsamlı gelir kavramının yer alması, performans raporlamasına
verilen önemin arttığını ortaya koymaktadır. Ancak, Kurul halen hangi
kalemlerin diğer kapsamlı gelirler içerisinde raporlanacağına ilişkin ilkesel
bir yaklaşım belirlememiştir. Bu nedenle Kurul, performans raporlamasına
ilişkin özgün bir çerçeve ortaya koyamadığı için eleştirilmektedir. Bu çalışma,
geçmişten günümüze literatürde ortaya çıkan eleştirilere dayalı olarak,
Uluslararası Muhasebe Standartları Kurulu tarafından performans raporlamasına
biçilen rolü irdelemektedir. Ayrıca, kapsamlı gelir sunumunun faydalı olup
olmadığına ilişkin literatürde yapılan çalışmaların bulguları ele alınmaktadır.
Rumination and Self-destructive Thoughts in People with Depression
Authors: Moore Kelsie
Published: March 2019

Increasing rates of suicide have peaked interest in how individuals with depression may view their environment differently and have abnormal thought processes compared to non-depressed individuals. In order to explore how depressive thought processes lead to completed suicide, this review of literature looks at research and theoretical explanations of rumination, self-destructive thoughts, and feelings of hopelessness. People with depression are more attentive to both their own and other people’s actions and have a strong desire for control. Rumination prevents effective problem solving and increases the duration of depressive symptoms. Highly self-aware individuals often attend to discrepancies between the real self and who they wish to be, which causes distress and overthinking about negative aspects of problems while neglecting the development of solutions. Suicide is one method of escaping the self when these discrepancies become salient and continual failure also leads to feelings of hopelessness. Positive distraction such as getting involved in hobbies as well as the promotion of optimistic and hopeful thoughts may help depressive ruminators refrain from negative thoughts and may ultimately help prevent suicide.
Music and Self-Awareness: A Relationship or Not?
Authors: Navarro Serena
Published: March 2019

In this paper I reviewed two main themes: (1) how music can be used as a tool to increase an individual’s self-awareness (SA) and (2) how music and SA relates to individual and social psychology. To investigate these themes, I searched academic databases for music and its effects on SA at the individual and group level. This paper is focused on music in the context of therapy, development, neurobiology, the relationship between bodily sensations and conscious awareness, and group or social implications. Overall, I found that there are potential future applications for music in the context of individual or group therapy. Furthermore, due to lack of specific research in this area, I explored limitations in the research and offer suggestions for future researchers trying to determine if music has an effect on individual SA.
New Directions in the Controversial Study of Self-esteem: A Review with Suggestions for Future Research
Authors: Racy Famira
Published: March 2019

The construct of self-esteem (SE) is controversial due to conceptual and methodological problems that have led to the near abandonment of its study. While little is known about the theoretical underpinnings of SE and its functions, clinicians, educators, organizational leaders, and policy-makers dangerously push for SE programs in hopes of boosting performance. Attempting to boost performance using unsubstantiated praise as a motivator may actually contribute to egotistical and narcissistic attitudes and related behaviours, yet good performances tend to raise self-ratings of SE.There are still good reasons to study SE because evidence supports positive relationships between SE and happiness, SE and well-being, as well as low SE and anxiety, rumination, depression, and poor self-regulation. Self-evaluation and self-regulation are strongly related to both SE and the cognitive phenomenon of inner speech (IS), and both SE and IS are strongly influenced by individual and contextual differences. Therefore, I use the present review to theorize about functions of SE within a self-system, place the study within current paradigms considering both psychological and social influences, and offer suggestions for future research in fundamental SE phenomenology using IS sampling.
Two Ideas of Human Nature: Giovanni Pico della Mirandola and Thomas à Kempis
Authors: MacGrath Thomas Edward
Published: March 2019

One of the questions that many people contemplate in their lifetime is the idea of human nature. In this essay I will seek to examine and compare the idea of human nature in the minds of Christian humanists during the Renaissance to that of late Medieval Christian mystics. The Oration on the Dignity of Man, written by Giovanni Pico della Mirandola (Pico) provides an insight into the mind of a Renaissance humanist, while The Imitation of Christ, written by Thomas à Kempis illustrates the thought process that was characteristic of a late Medieval Christian mystic. Pico believed that humans are a great miracle and it is within their nature and capabilities to become something great in the world, something just below the level of God.[1] à Kempis held the belief that human nature, like the idea found in Genesis, was corrupted by the fall of man in the Garden of Eden. It can be found in his writings that he believed that human nature is something that is detrimental to the individual and should be controlled by calling on the grace of God.[2] The different points of view found in the writing of Pico and à Kempis can be traced to the sources of their inspiration. In writing The Imitation of Christ, à Kempis drew his inspiration only from the Bible. Pico, like many other Renaissance humanists, looked for truth about human nature not only in the Bible but also by studying other classical works such as the ancient Greeks and Arabs. [1] Giovanni Pico della Mirandola, Oration on the Dignity of Man (New York: Cambridge University Press, 2012). [2] Thomas à Kempis, The Imitation of Christ (Chicago: Moody Press, 1958).
Front Matter
Authors: Milo Heath
Published: March 2019

Front Matter for Volume 2 of MRUHR
A Devil of the Details: The Life and Crimes of Nazi Wilhelm Frick
Authors: Kost Hannah
Published: March 2019

Wilhelm Frick, the Minister of the Interior in the Third Reich, has never garnered the same notoriety as some of his Nazi peers—in spite of the fact that he played an instrumental role in Jewish persecution. From his co-authoring of the Nuremberg Laws to his involvement in the Third Reich’s police and concentration camps, Frick’s background in law, policing, and politics helped him become a lethal and influential tool for the Nazi Party. This paper argues that Frick served as a judicial architect of the Holocaust and facilitator of the Final Solution, who has—somehow—remained   largely unknown.
Sorcery, Heresy, and the Authority of the Church
Authors: Bailey Allison TM
Published: March 2019

This paper argues that there were multiple forms of heresy implemented by the Church to control opposing ideas and knowledge in the Middle Ages. The term “heresy” shift meanings for its original conception to include all beliefs that were opposed to official Church doctrine, including magic and sorcery. The inquisitorial process was implemented as a response to the laity’s attempts to interpret Church doctrine for themselves alongside their traditional beliefs. As he concept of heresy changed, so too did the Church’s view of magic, sorcery, and witchcraft. Before the inquisitorial process became widespread, magic was considered an error that could be fixed through a penitential process. By the time of the Fourth Lateran Council in 1215, the church had decided on what constituted heretical behaviour, and who had the right to punish heretics.
Comparison of Film Language and Historical Fact
Authors: Kowalewski Katherine
Published: March 2019

Film language is an important aspect of analyzing film. Film language is the term used to break down the aspects of movies to develop the deeper meanings being communicated to the audience. The following essay studies three areas of film language in these historical movies: 12 Years a Slave, Nanking, and Frida. These three films will be examined through their use of dialogue, cinematography, and metaphor in the characters' actions. The essay compares the similarities and differences in the three films and offers a deep analysis of each film individually. Furthermore, a historical understanding is developed from the messages conveyed in the films. It is concluded that the movies share a similarity in their use of dialogue to convey character development. However, the difference in the three films is portrayed in their use of metaphor in the characters' actions to communicate various messages to the viewers. Through the study of the three historical films, we develop a greater understanding of the historical messages they express and a deep appreciation of the intricacy of the film industry.
Re-run and Re-read
Tom McCarthy’s Remainder as an Archeology of the Present
Authors: Violi Alessandra
Published: March 2019

Hailed by critics as breaking paths for the direction of British fiction, Tom McCarthy’s novel Remainder (2005) has been described as a way of re-thinking literature in terms of intermedial spaces, be they installations, performance artworks or a ‘remix’ of writing and film. The newness of Remainder seems to hinge on its imitation of a contemporary mediascape saturated with technical images and simulacra, in which reality is totally metamorphosed into a filmic phantasmagoria that novel writing is striving to mimic. Following McCarthy’s eschewing of the rhetoric of the ‘new’, this essay discusses the practice of re-enactment described in Remainder as a way digging up images from the past to read the myth of postmodern hyperreality against its grain. McCarthy’s ‘archeology of the present’ takes the concern with mediation and visual culture back to the unfinished business of modernism and its encounter with cinematic technology, reproposing the materialist aesthetics of embodiment that emerged from the conversation among literature, film and medicine in writers such as Joyce or T.S. Eliot, down to Samuel Beckett.
PERANCANGAN DATA WAREHOUSE DAN PENERAPAN ALGORITMA ID3 PADA ANALISA POTENSI DAN HAMBATAN PERKEMBANGAN DESA BERDASARKAN POLA HIDUP MASYARAKAT
Authors: Sehman Sehman
Published: March 2019

The lack of understanding of the importance of data will result in a large impact loss because with the existence of an important sense of the data, an agency either private or public company will easily make decisions. A data warehouse is an option that must be considered for the village in processing and storing large classified data such as data from a village. In addition to the application of the research data warehouse, it also uses the ID3 algorithm which is useful as a theory to analyze the potentials and obstacles that affect the development of a village based on the data of the lifestyle of the local community. Data on population, education, health, conditions of infrastructure, village finance, village assets, community organizations, community economic activities and daily activities of the village community will be extracted and stored by building a data warehouse, data is sought from data warehouse which will be used as dataset pattern community life so that it is easily analyzed and can be used as training data to make decisions by applying the ID3 algorithm. The ID3 algorithm that has been applied to the community lifestyle dataset will produce a rule that has an influential potential class, and the potential to hamper village development. The accuracy of the system to be made has a hypothesis of 95%. because the rule generated by id3 will be compared with the rule collected based on respondents from the previous data, which is data on urban residents who have advanced.
BIOSSÓLIDO E EFLUENTE COMO SUBSTRATO PARA PRODUÇÃO DE MUDAS DE ACACIA MANGIUM WILLD
Authors: Fenandes Hallefy Elias , Siebeneichler Susana Cristine , De Carvalho Edmar Vinicius , De Souza Patrícia Aparecida , Lemus Esrasmo Eduardo Andrea
Published: March 2019

O objetivo deste trabalho foi avaliar o crescimento das mudas de Acacia mangium Willd em função de doses crescentes do efluente de fossa séptica biodigestora e biossólido utilizado como substrato. Foram testadas as seguintes combinações do biossólido: (1) biossólido puro; (2) mistura de biossólido com solo na proporção 3:1 (75% de lodo de esgoto e 15% de solo + 10% de areia); (3) mistura de biossólido com solo na proporção 1:1 (50% do lodo de esgoto e 25% de solo + 25% de areia), juntamente com as doses de efluente de fossa séptica biodigestor 100, 80, 60, 40, 20 e 0 mL L-1 e a testemunha com terra de subsolo e adubação mineral. O delineamento experimental empregado foi em blocos ao acaso com 19 tratamentos e quatro repetições, sendo cada parcela composta por cinco mudas, perfazendo um total de 20 plantas por tratamento. Ao longo do experimento foram mensuradas: altura das plantas e diâmetro do caule. As avaliações foram feitas aos 30, 60, 90 e 120 dias após a semeadura. Com os dados foi estimada a taxa de crescimento absoluto (TCA). Após avaliar todas as variáveis, constatou-se que o substrato 1:1 proporcionou maior crescimento das mudas para todas combinações com efluente de fossa séptica biodigestora, sendo as combinações com as doses de 20, 40 e 60 ml L-1 de efluente que proporcionaram maior crescimento das mudas.
EFICIÊNCIA DO FUNGICIDA A BASE DE EPOXICONAZOL, FLUXAPIROXADE E PIRACLOSTROBINA NO CONTROLE DA MANCHA BRANCA EM UMA VARIEDADE DE MILHO
Authors: SARAIVA THIAGO SILVESTRE , DAVI JUNIOR ALTEIR DE SOUZA , SOUZA EVANDRO LUIZ CORRÊA DE
Published: March 2019

O milho (zea mays L.P) é uma cultura de grande importância para o agronegócio devido sua ampla utilização na alimentação humana e animal. Dentre as principais doenças da cultura destacam-se os enfezamentos vermelho e pálido, ferrugem tropical e polissora, a cercosporiose e a mancha branca. A mancha branca tem como sintoma inicial pequenas lesões de coloração verde pálida e, durante a sua fase de crescimento, tornam-se esbranquiçada e com aparência arredondada. Esta doença é causada pelo fungo Phaeosphaeria maydis. O objetivo desse trabalho e avaliar a eficiência do fungicida com os princípios ativos Epoxiconazol, Fluxapiroxade e Piraclostrobina, em diferentes aplicações nos estádios fenológicos V7, R1 e R3, na cultura do milho, para controle da Mancha Branca. O experimento foi instalado com delineamento em blocos casualizados (DBC), com esquema fatorial de 3x1 (três aplicações do fungicida e uma testemunha – sem aplicação do fungicida). Os resultados foram submetidos a teste de Scot-Knott a 1% de probabilidade. Em função do número de aplicações de fungicida a base de Epoxiconazol, Fluxopiroxade e Piraclostrobina. Obteve-se resultado satisfatório com uma aplicação com uma queda da porcentagem do inoculo na área foliar, maior número de folias sadias, produzindo mais fotoassimilados, contudo maior produção.
COMPORTAMENTO INGESTIVO DE OVINOS ALIMENTADOS COM TORTA DE GIRASSOL ORIUNDA DA PRODUÇÃO DE BIODIESEL
Authors: Monteiro Lidiane Fagundes da Silva , Fonseca Elanne De Paiva , Melo Aline Moreira Portella de , Lima Allison Ferreira de , Júnior Valdi De Lima , Costa Roberto Germano , Medeiros Ariosvaldo Nunes de , Soares Diogo Da Costa
Published: March 2019

O objetivo deste estudo foi avaliar os efeitos da inclusão de diferentes níveis da torta de girassol sobre o comportamento ingestivo de cordeiros. Utilizaram-se 36 cordeiros mestiços das raças Santa Inês x Dorper alojados individualmente, de forma aleatória, sendo 9 por tratamento, correspondentes ao tratamento controle (0%) e os demais com inclusões ao nível de 5, 10 e 15%. A avaliação do comportamento ingestivo consistiu no registro do tempo gasto com as atividades de ruminação, ócio e alimentação, mediante observação durante 24 horas. As observações comportamentais foram efetuadas em 3 períodos com intervalos de 15 dias. As variáveis estudadas foram submetidas à análise de regressão em nível de 5% de probabilidade. Para os tempos despendidos em ruminação, ócio e alimentação, não houve efeito significativo (P>0,05). Quanto ao período do dia, o maior tempo de ingestão de ração foi no período entre 8-14h e 14-20h. As maiores frequências de ruminação foram durante a madrugada (20-2h) e início da manhã (2-8h). Já de ócio foi entre 20-2h. É possível adicionar torta de girassol até 15% em dietas de ovinos sem comprometer o comportamento ingestivo, estando sob as condições climáticas submetidas.