bluuebunny/crossref_metadata_2025 huggingface dataset:
Reducing Central-Line–Associated Bloodstream Infections (CLABSI): An Improvement Project in a Specialized Tertiary Hospital
Authors: Mostafa Fadwa Abu , Alnafee Khaled , Al Shanqiti Khadijah , Siddiq Najlaa , Alshuhri Sabah , Badawi Duaa
Published: November 2022

Introduction

Central-line–associated bloodstream infections (CLABSI) are preventable hospital-acquired infections that harm and prolong a patient's hospital stay and increase unnecessary hospital expenditure. In collaboration with infection control and hospital epidemiology, the quality management department initiated a performance improvement project to address 144 CLABSI events in 2017.

Methods

The performance improvement project team used brainstorming to create change ideas presented in a driver diagram. The team then applied plan-do-study-act (PDSA) cycles to implement and monitor the improvements. Finally, the team applied a bundle of interventions that included the following: (a) policies and procedures for central line insertion, maintenance and removal processes standardization, (b) physicians training for line insertion by simulation, (c) an awareness campaign that included recognizing healthcare workers and enhancing patient engagement, (d) performing root cause analysis for the CLABSI events, and (e) automation of central line insertion, and (f) maintenance bundles documentation in the hospital information system.

Results

The CLABSI rate per 1000 patient days dropped from 1.5 per 1000 device days to 1.03 per 1000 device days. In addition, CLABSI events reduction was 24% by 2018. Then further reduction of 15% occurred by the end of 2019. Thus, the overall decrease in CLABSI events was 35% from the baseline number of events (i.e., 144 events) in 2017. Another achievement of the project is that 10 units reported zero CLABSI events in 2018 and 2019, of which four units had a high central line utilization rate, more than 40%.

Conclusion

The implemented interventions effectively reduced the CLABSI events in the hospital. The project team will continue implementing more interventions with monitoring, aiming to achieve zero CLABSIs over time in all the hospital units.
Peran Green Trust Memediasi Green Perceived Value Dan Kepuasan Konsumen Terhadap Green Repurchase Intention
Authors: Angelico Dias Marques Edyson , Wulandari Kusuma Dewi Ni Made
Published: November 2022

Gencarnya peringatan akan kondisi lingkungan yang semakin rusak perlahan mulai mendapat perhatian tidak hanya dari kalangan pemerhati lingkungan semata. Dampak dari kondisi lingkungan ini menjadi kekhawatiran manusia karena dapat mengancam kelangsungan hidup manusia dan keturunannya. Salah satu contoh produk ramah lingkungan yang banyak beredar di pasaran adalah Tupperware. Tupperware merupakan merek dari produk rumah tangga yang terbuat dari plastik kualitas tinggi yang diproduksi dan dipasarkan  oleh perusahaan Amerika Serikat yakni Tupperware Corporation. Tujuan penelitian ini adalah untuk mengetahui peran green trust memediasi green perceived value dan kepuasan konsumen terhadap green repurchase intention. Penelitian ini menggunakan metode pendekatan kuantitatif dengan jenis asosiatif. Penelitian  asosiatif merupakan penelitian yang mampu menjelaskan hubungan diantara berbagai variable. Berdasarkan hasil analisis ditemukan bahwa  green perceived value, kepuasan konsumen, serta green trust berpengaruh positif signifikan terhadap green repurchase intention. Menunjukkan bahwa semakin tinggi green perceived value, kepuasan konsumen dan green trust akan meningkatkan green repurchase intention pada produk tersebut. Selain itu, green perceived value dan kepuasan konsumen dapat mempengaruhi green repurchase intention melalui green trust sebagai variabel mediasi, yang artinya pengaruh green trust akan semakin besar apabila diikuti dengan peningkatan green perceived value dan kepuasan konsumen
Yara İyileşmesinde Centella Asiatica Ekstraktı, Çinko Oksit ve Alaptidum İçeren Merhemlerin Etkinliğinin Klinik ve Histopatolojik Olarak Karşılaştırılması
Authors: KORKMAZ Murat , SANCAK Tunahan
Published: November 2022

Yara, canlı dokunun anatomik ve fiziksel bütünlüğünün bozulmasına bağlı olarak; dokunun mevcut fizyolojik faaliyetlerinin tamamının veya bir kısmının ortadan kalktığı durum olarak tanımlanabilir. Günümüzde yara iyileşmesini hızlandırmak ve süreci kısaltmak adına farklı birçok tedavi protokolü güncel yara tedavilerinde sıklıkla kullanılmaktadır. Gelişen teknoloji ve tıp alanındaki gelişmelere bağlı olarak ortaya çıkan medikal ürünler tedavinin seyrinide etkilemiştir. Bu çalışmada Winstar albino ratlarda oluşturulan kesik yaralarında, C. asiatica ekstraktı, çinko oksit ve alaptidum içeren merhemlerin yara iyileşmesi üzerine olan etkilerinin histopatolojik olarak incelenmesi amaçlanmıştır. Bu amaçla 36 adet winstar ırkı rat rastgele önce onikişerli daha sonra bu gruplar kendi aralarında altışarlı gruplara ayırılmıştır. Oluşturulan çalışma grupları 5. ve 10. gün olmak üzere gruplandırılmıştır. Gruplara genel anastezi altında tıraş ve dezenfeksiyonun ardından sırtın sağ ve sol bölgesine tüm katları içerecek şekilde 2 adet kesik yarası oluşturulmuş ve bu yaralara sabah akşam olmak üzere merhemler uygulanmıştır. 5. ve 10. gün sonunda sakrifiye edilen ratlardan alınan örnekler laboratuvara histopatolojik inceleme için gönderilmiştir. Yapılan çalışma sonunda alaptidum ve çinko oksit içeren merhemlerin uygulandığı gruplarda epitelyal rejenerasyonun daha erken tamamlandığı ve dermiste fibrovasküler bağ doku proliferasyonunun daha erken olgunlaştığı görülmüştür.
structure of aesthetic judgements
Authors: Nell V.
Published: November 2022

Daniel Berlyne's "new experimental aesthetics" offers a deliberately mole- cular and non-normative view of aesthetic processes. This paper suggests that Berlyne's theoretical structure may derive greater social applicability by regarding aesthetic stimuli as aspects of leisure and the entertainment industry: that the concept of optimal level of stimulation is useful in predicting individual leisure preferences; that a formal link between percep- tion and intrinsic motivation may be found in perceptually-mediated arousal; and that the hedonic value of this arousal is determined by the socially formed values attached to aesthetic stimuli.
role of the SA Advertising Research Founda- tion in communications research
Authors: Venter Casper
Published: November 2022

The South African Advertising Research Foundation started operations in January 1975. The SAARF is financed by a levy of 0.5 per cent added by the media to their published advertising rates. The primary objectives of the SAARF are to develop an organisation for research which can conduct, promote, and sponsor comprehensive and continuous audience and product usage surveys. It further aims to improve professional standards and methods of research as well as the effective use of research results; to sponsor relevant education and research by tertiary education institutions; and to liaise with international organisations involved in advertising and marketing research. Up to now six All media and product surveys have been conducted. The cost per interview in AMPS studies compare very favourably with costs overseas It is concluded that total involvement of all concerned, including academic institutions, is essential for raising the research standards even more
eerste dekade van Interkulturele Kommunikasie
Authors: Groenewald H.J.
Published: November 2022

The first decade of intercultural communication: An overview of some important books This paper deals with eleven of the more important books on intercultural communication published over the past decade. A basic point of departure is that intercultural communication has become increasingly important due to factors such as technological, economic and political developments. The books are discussed in terms of the following issues: delimitation of the field and level of analysis: participating parties and symbol systems; perception; attitudes, values and beliefs; theoretical contributions, such as dialogue and cultural criticism; intercultural research; and applications. It is concluded that reasonable agreement exists among the authors on the importance of the field, and the nature of the major variables, although they are incorporated within different theoretical frameworks. It is predicted that the present decade will see a growth in the area of research, which up to the present seems to have been lagging behind.
Group structure, communication and effectiveness among white and blue-collar employees
Authors: Orpen Christopher
Published: November 2022

The moderating effect of interpersonal communication on the relation between group structure and effectiveness was examined in 24 clerical groups and 36 assembly-line groups. Effectiveness was assessed in terms of output and member perceptions of the extent to which their group achieved its goals. The structural variables of cohesiveness, attractiveness and centralization of authority were significantly related to the measures of information accuracy and communication openness, but not to the measures of effectiveness. However, both accuracy and openness were significantly related to effectiveness. Those results suggest that group structure has an indirect impact on effectiveness, through its effect on the accuracy and openness with which information is transmitted among
Data capture in the 80's
Authors: Brighton M.
Published: November 2022

This paper argues that social and economic pressures plus the rapid development of electronic devices will, through the present decade. produce a significant shift from face to face interviewing at private addresses, towards centralised interviewing, postal surveys, telephone surveys, qualitative research and direct data capture via specialised event recorders. The advantages of postal and telephone surveys will come to be better appreciated, and improved techniques will be adopted in both. The use of increasingly sophisticated and cos: effective electronics equipment will at first extend and improve existing techniques of data capture, but by the end of this decade electronic developments will have brought about fundamental and permanent changes in the way data can be collected.Survey research data capture techniques are going to change dramatically in the next decade, but this change can be expected to come about as the result of any single development in facilities, fashion, or philosophy. In fact these techniques will come about gradually, as a result of the changing pattern of commercial incentives and disincentives that face the individual and corporate researcher. By far the biggest disincentive is going to be the increasing difficulty and cost of arranging traditional face-to-face interviews at the home of the respondent, plus a growing awareness of the technical disadvantages of this technique.
Journalism education in South Africa comes of age
Authors: De Beer Arnold
Published: November 2022

None
Boekresensie
Authors: Puth Gustav
Published: November 2022

None
rol van kommunikasie en die Kommunikasiekunde in Suid-Afrika
Authors: Fourie H.P.
Published: November 2022

None
Writing for black readers
Authors: Motau Sejamothopo
Published: November 2022

None
rol van interkulturele kommunikasie In nasionale ontwikkeling
Authors: Piek Ben
Published: November 2022

None
HSRC Investigation into Intergroup Relations
Authors: Marais H.C. , Dreyer L.
Published: November 2022

This article provides information on the background to and the manage- ment of the HSRC Investigation into Intergroup Relations. At the ame time it is also an invitation to the research community to participate in the programme by applying for financial assistance. Communication scientists in particular and social scientists in general are invited to participate in the HSRC Investigation into Intergroup Rela- tions. A budget independent of the usual financing of research at universities is available for research into the most pressing aspects of the relationships between the major groups in South Africa.
Verkenning van interetniese afstand by ge- selekteerde hoërskoolleerlinge in Potchefstroom
Authors: Booyens J. H. , Jansen van Rensburg N.S.
Published: November 2022

The principal goals of the study are to implement an adjusted.ersion of the well known Bogardus scale of social distance and also to orientate senior undergraduates regarding research techniques. The scope of the project is limited and stress is laid on the qualitative aspects of the sample. In discussing the results certain comparisons are made with the work of Lever (1968; 1979) and the most important variable correlated with interethnic attitude is the respondent's school. The results of the study indicate that Afrikaans respondents are the most exclusive group, whilst Coloured respondents are the most inclusive in attitude. In comparing the material with that of Lever, a tendency to narrow their distance regarding other population groups is indicated for the former group Differences between the attitudes of English speaking and Afrikaans speaking respondents indicate the exclusion of a simple relationship between inter-ethnic communication on the one hand and pronounced attitudes on the other hand
portrayal of sex rôles in South African television advertisements
Authors: Oberholzer Alta , Puth Gustav , Myburgh Jan
Published: November 2022

The study comprised an analysis of the portrayal of sex rôles in South African television advertisements against the background of findings from similar studies in other societies. General results of these studies indicated a somewhat stereotyped and partly inferior social portrayal of women in advertising. The results of the present study indicated a similar pattern of female advertising roles to those found in studies of other societies. Women were predominantly depicted in a housewife/mother role, which is contrary to actual female contributions in the field of human resources.
Interkulturele probleme in beeldkommunikasie
Authors: Fourie Pieter Jacobus
Published: November 2022

This paper focuses on only three of the many aspects of intercultural communication which are relevant to pictorial communication. (i) Stereotyping and the one-sided view which is created by one cultural and/or ethnic group of another; (ii) the misconception of the picture as universal language; (iii) the acknowledge ment of heterogeneity within a specific cultural and/or ethnic group and the consequent necessity to plan the media supply in accordance with the variety of different cultural tastes within a society. What is said, is that this paper must be seen as an introduction. Neither time nor space allows for a more intensive look at the theoretical principles on which the study of these three aspects or problems are based. Before these three aspects are discussed, a synopsis is given of the status of entertainment in the mass media and the model function of film through which it becomes a socialising and ideologizing instrument.
Opening address
Authors: Lamprecht J.A.
Published: November 2022

Organisational communication evolves around the forming of relationships between people who strive to achieve a common goal. To be successful, effective communication is a necessity in the modern organisation. Three factors that are closely linked to the effectiveness of organisational communication are discussed. Firstly, internal and external changes in the organisation can have an effect on the communication between management and worker. Secondly, the impact of communication and performance on productivity is highlighted. Thirdly, it was emphasized that the industrial training needs in South Africa demand effective communication
role of the personnel practitioner in the identification and handling of communication problems in organisations
Authors: Coetsee L.D.
Published: November 2022

The scope of the personnel practitioners' role has, over the past decade, grown from the traditional activities of inter alia, manpower recruitment, selection and training to include organisational diagnoses and maintaining and improving organisational effectiveness and the quality of work life of employees. The complex organisation in which the practitioner has to fulfil these roles, consists of differentiated but interdependent sub-systems linked by resource and information flows. Information can be described as the bloodstream of an organisation and communication channels as the arterial system. To fulfil his role the personnel practitioner has to have means and instruments to gather information on all relevant aspects of organisation and its sub-systems. In this paper the important role of information in organisational functioning and behaviour is described, as well as ways to gather information systematically and how the personnel practioner can use ] this information to maintain and improve organisational effectiveness and the quality of work life of employees
Television viewing and personality needs of South African adolescents
Authors: van Vuuren Daan , De Beer J .J. , du Toit S.H.C.
Published: November 2022

ACCORDING to the needs-and gratifications approach, a person actively chooses programmes, articles and films and uses the content of this mass media material to gratify certain needs in him or herself. In this paper, results of a longitudinal study of the relationship between certain personality needs on the one hand and the television viewing behaviour and television programme preferences of adolescents on the other hand, are discussed. Based on a large scale South African study of the influence of television on school-going children, the data of approximately 2 000 adolescents, retested from their 12th to 18th year, are used. Multivariate statistical techniques, e.g. profile analysis, were used to analyze the data obtained by various psychometric instruments and questionnaires.
Kommunikasienavorsing in Suid-Afrika
Authors: Puth Gustav
Published: November 2022

THE article represents an overview of com-munication research undertaken in South Africa during the period 1974-1984. Be- cause of the relatively short history of the discipline in this country, a penetrating ana- lysis is hardly possible. Some interesting trends with regard to the distribution pat- terns of the research purposes (degree/ non-degree) and the emphases within specific subdisciplines, could however be Identified.
Last Word
Authors: Phillips Darryl
Published: November 2022

WHILST there seems to be a strong commit- ment by the government to reform the socio-political system, the basic task to market this reform policy to a most diverse electorate still remains at hand. Although "reform" may be a somewhat more esoteric and crucial product than soap powder or fast foods, it is no less real. And the marketing principles which apply are no different...
Political Communication In South Africa After Rubicon
Authors: Vorster Paul
Published: November 2022

As voters have become used to the sophisticated presentation of messages in other spheres, they expect a similar sophistication in political communication. This has opened the way for political adver- tising In addition to traditional modes of political communication. This paper ex- amines political advertising in South Africa. It looks at political advertising In the Referendum '83 campaign, the communica- tlons disaster generally known as Rubicon and the new approach for Rubicon II. It proposes the utilisation of professionals in the communications field to assist in the formulation of a national communications policy to promote more open and more ef- fective government communication.
problems of adverse effects of television and film on society
Authors: Faure William
Published: November 2022

In this article the author poses the question of how we come to terms with television In the home and all the effects we suppose It to have. The author suggests that sociological factors play as important a rôle In the whole debate of whether television acts as a mirror or a catalyst. He suggests that censorship is not the answer to the question of the adverse effects of television, but rather that a thinking, discerning au- dience must be created. This can generate an understanding of the media based upon a reasoning perspective, and ultimately lead to the development of an audience with its own moral perspective
KEDUDUKAN WARIS MULIH DAA DAN ANAK TIRINYA DARI PERKAWINAN NYEBURIN BERDASARKAN HUKUM ADAT BALI
Authors: Anak Agung Ayu Intan Puspadewi
Published: November 2022

Akibat perceraian pada wanita bali berdampak kembalinya wanita tersebut kerumah asalnya dalam hukum adat bali disebu tmulih daa. Seorang wanita mulih daa tidak menutup kemungkinan untuk melakukan perkawinan kembali salah satunya dengan bentuk perkawinan nyeburin, dan dalam perkawinan tersebutterdapat anak tiri yang dibawa dari pihak suami. Permasalahannya yaitu mengenai kedudukan hak waris seorang wanita mulih daa dan hak waris anak tiri akibat perkawinan nyeburin. Metode yang digunakan yaitu kualitatif dengan teknik studi kepustakaan, teknik pengumpulan data yang digunakan adalah teknik deskriptif dan teknik sistematis. Kedudukan waris mulih daa yang telah melakukan perkawinan nyeburin menurut hukum adat bali terhadap harta kekayaan keluarga asalnya tidak dapat mewaris dan anak tiri akibat perkawinan nyeburin tidak mempunyai hak waris terhadap harta warisan dari keluarga ibu tirinya. Saran yang dapat diberikan yaitu pertama perlu adanya penguatan hubungan antara sepasang suami isteri yang telah melangsungkan perkawinan dan perlu pemahaman terkait dampak mulih daa dan perkawinan nyeburin.
HARMONISASI PENGATURAN ABORSI DI INDONESIA
Authors: Bayu Anggara
Published: November 2022

Penelitian ini berjudul Harmonisasi Pengaturan Aborsi di Indonesia. Aborsi saat ini bukan merupakan sesuatu yang tabu untuk di bahas dan di bicarakan, karena aborsi sudah terjadi dimana-mana. Aborsi menjadi isu yang kesehatan yang mendapatkan perhatian saat ini di Indonesia. Pengaturan aborsi di Indonesia diatur oleh 2 (dua) Undang-Undang yaitu KUHP dan Undang-Undang Kesehatan, yang dimana terjadi konflik norma bahwa KUHP melarang celah untuk aborsi oleh siapapun dan dalam kondisi apapun. Sedangkan Undang-Undang Kesehatan memberikan ruang untuk dilakukan aborsi untuk wanita dengan kehamilan yang membahayakan nyawanya dan wanita dengan kehamilan karena pemerkosaan. Permasalahan dariapa penulisan ini yaitu terkait dengan harmonisasi pengaturan aborsi di Indonesia dan pengaturan aborsi dimasa yang akan datang. Penelitian ini dilakukan dengan metode hukum normatif. Harmonisasi pengaturan aborsi di Indonesia diselesaikan dengan teori hukum yaitu teori hukum Lex Specialis Derogat Legi Generalis, artinya jika terjadi kasus aborsi di Indonesia maka yang menjadi sumber rujukan atau dasar hukumnya adalah Undang-Undang Kesehatan karena lebih khusus daripada KUHP. Pengaturan aborsi di Indonesia dimasa yang akan datang  yaitu berupa Rancangan KUHP juga menyentuh kepada aspek pengguguran kandungan yang diatur pada Pasal 589 sampai Pasal 592 dan tetap pada konsep untuk melarang aborsi oleh siapapun dan dalam kondisi apapun
MEKANISME CITIZEN LAWSUIT DALAM PERSPEKTIF SISTEM PERADILAN DI INDONESIA
Authors: Putu Bagus Dananjaya  , Ni Gusti Ayu Made Nia Rahayu
Published: November 2022

Mekanisme Gugatan Warga Negara (Citizen Lawsuit) belum diatur secara khusus dalam peraturan perundang-undangan di Indonesia. Penulis akan membahas dan menganalisis lebih lanjut tentang mekanisme gugatan warga negara (Citizen Lawsuit) di Indonesia serta apa yang menjadi dasar pertimbangan Perbuatan melanggar hukum yang didalilkan dalam gugatan warga negara (Citizen Lawsuit). Dalam penulisan penelitian ini penulis menggunakan jenis penelitian yuridis normatif dengan metode pendekatan konseptual dan pendekatan perundang-undangan. Konsep Mekanisme Citizen Lawsuit dalam praktik peradilan perdata di Indonesia mengacu pada yurisprudensi kasus-kasus Citizen Lawsuit ditahun sebelumnya. Perbuatan melanggar hukum yang didalilkan dalam gugatan warga negara (Citizen Lawsuit) mengacu pada ketentuan Pasal 1365 Kitab Undang-Undang Hukum Perdata yang unsur-unsurnya harus memenuhi adanya suatu perbuatan, perbuatan tersebut harus melanggar hukum, adanya kerugian bagi korban, dan adanya hubungan kausal antara perbuatan dengan kerugian.
PERTANGGUNGJAWABAN PERUSAHAAN KEBUN BINATANG TERHADAP DAILY WORKER YANG MENGALAMI KECELAKAAN KERJA
Authors: Ni Komang Sutrisni
Published: November 2022

Perekonomian tidak dapat dilepaskan dari tenaga kerja yang merupakan tulang punggung dari suatu perusahaan yang menentukan berhasil atau tidaknya suatu perusahaan. Hubungan hukum keperdataan terjadi secara langsung antara pekerja dengan pengusaha yang biasa disebut dengan hubungan kerja dikarenakan adanya perjanjian kerja. Salah satu macam tenaga kerja adalah tenaga kerja harian lepas dimana Tenaga kerja harian lepas adalah tenaga kerja yang bekerja pada pengusaha untuk melakukan pekerjaan tertentu yang berubah-ubah dalam waktu maupun kontinuitas pekerjaan dengan menerima upah yang didasarkan atas kehadirannya secara harian. Dalam hukum ketenagakerjaan bentuk perlindungan hukum yang diberikan berupa perlindungan hukum dibidang keamanan kerja dimana baik dalam waktu yang relatif singkat atau lama akan aman dan ada jaminan keselamatan bagi pekerja.
PENGARUH PELAPORAN TERINTEGRASI TERHADAP KUALITAS LABA DENGAN BIAYA KEAGENAN SEBAGAI PEMODERASI
Authors: Alvina Katarina , Wijaya Hendra
Published: November 2022

Integrated reporting combines information about company's governance, performance, strategy, and future prospects that reflect the company's activities. As the voluntary integrated reporting practice increases, the global issue related to that is about the integrated reporting’s future implications, particularly the accounting information. In Indonesia, companies that are ready for integrated reporting are the winners the Sustainability Reporting Awards (SRA). Implementation of integrated reporting can improve earnings quality. This research is to provide evidence for the effect of integrated reporting on earnings quality and the moderating effect agency costs in it.

The research design is a quantitative research using secondary data sources from company’s annual reports. The research object are Indonesian non-financial sector companies that are winners and non-winners of the 2015-2019 SRA which are registered in the IDX fact book 2019. This research used a moderation regression analysis model. The research contributed to three new findings: (a) integrated reporting has no effect on earnings quality; (b) agency costs weaken the effect of integrated reporting on earnings quality in non-financial sector companies; and (c) agency costs strengthen the effect of integrated reporting on earnings quality in SRA companies.
NIAT INVESTOR DI BALI DALAM MEMILIH SAHAM DI MASA PANDEMI COVID-19
Authors: Adnantara Komang Fridagustina
Published: November 2022

The COVID-19 pandemic has made Bali's economy slump. However, the growth of stock investors in Bali increased by 76.14 percent at the end of 2020, and the value of share ownership in Bali grew by 74.78 percent. This study aims to determine the effect of Subjective Norms, Perceived Behavioral Control, Quality of Accounting Information, and Unsystematic Risk Perception on the Investor Intention in Bali to choose stocks during the Covid-19 pandemic. The dependent variable in this study is the intention of investor in stock selection, while the independent variables consist of Subjective Norms, Perceived Behavioral Control, Quality of Accounting Information, and Unsystematic Risk Perception. The respondents in this study was consisted of 199 individual investors. The sampling technique was done by convenience sampling technique, and the data was analyzed by using multiple linear regression analysis method. The test results show that the Subjective Norm and Quality of Accounting Information have a significant effect on Investor Intentions in Stock Selection. Meanwhile, The Perceived Behavioral Control and Unsystematic Risk Perception does not have significant effect on Investor Intention in Stock Selection.
PENGARUH WHISTLEBLOWING DAN PENERAPAN HUKUM KARMA PHALA PADA PENCEGAHAN KECURANGAN DI LPD SE-KOTA DENPASAR
Authors: Muliati Ni Ketut , Yuniasih Ni Wayan , Putra Putu Deddy Samtika
Published: November 2022

Fraud is a problem that is often faced, one of which is the Village Credit Institution. This study wants to examine the effect of whistleblowing and the application of the law of karma phala on fraud prevention. This research was conducted on 34 LPDs in Denpasar City. Research respondents used 84 LPD employees who were determined by the non-probability sampling method. Multiple regression analysis is used to test the research hypothesis.

The results showed that whistleblowing and the application of the law of karma phala had a positive effect on fraud prevention in the Denpasar City LPD. KNKG (2008) states that the effectiveness of whistleblowing will increase the participation of the community and company employees to dare to act in the context of preventing fraud and corruption by reporting to the authorities. Individuals who believe in the law of karma phala will avoid unlawful acts.
DO INDIVIDUAL CHARACTERISTICS AND BYSTANDER EFFECT INCREASE THE ACCOUNTING FRAUD?
Authors: Noviyanti Ni Luh Putu , Rustiarini Ni Wayan , Dewi Ni Putu Shinta
Published: November 2022

Penelitian ini bertujuan untuk mengkaji pengaruh karakteristik individu dan fenomena bystander effect terhadap kemungkinan terjadinya kecurangan. Karakteristik individu ditinjau dari moralitas dan sifat kepribadian Machiavellian. Penelitian ini merupakan penelitian survei. Kuesioner diberikan kepada 256 pengelola Lembaga Perkreditan Desa (LPD) di Kabupaten Bangli. Data dianalisis menggunakan regresi linear berganda. Hasil pengujian empiris mengungkapkan bahwa hanya variabel moralitas dan bystander effect yang meningkatkan kecenderungan kecurangan akuntansi. Variabel sifat Machiavellian tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Secara praktis, hasil penelitian ini mengonfirmasi peran karakteristik individu dan bystander effect terhadap kecenderungan terjadinya kecurangan akuntansi, khususnya pada organisasi keuangan LPD. Temuan ini sekaligus memberi bukti empiris kepada pimpinan LPD untuk mempertimbangkan karakteristik individu dalam memposisikan individu pada jabatan terkait pengelolaan keuangan LPD.
Model Pemberdayaan LPD Bermasalah di Provinsi Bali
Authors: Yadnyana I Ketut , Arka Sudarsana , Wati Ni Wayan Alit Erlina
Published: November 2022

This research aims to create strategies and models as guidelines for empowering problematic LPD related to aspects of human resources, institutions, businesses, capital, and business cooperation networks. The population is all problematic LPDs in Bali Province. Based on the Krejcie table, the number of samples for a population of 181 is determined to be at least 123. The source of data is primary data obtained by distributing questionnaires. Based on the human resources aspect, the strategy to solve problematic LPDs is to increase the knowledge and skills of human resources through education and training. It needs business cooperation networks and strengthening government support from the institutional aspect. From the business aspect, it is to strengthen the support of adat village manners by regenerating the trust that once faded. The capital aspect increases awareness of adat village manners regarding the business capital requirements. From the aspect of business cooperation networks, it is the pioneering and strengthening of cooperation networks by utilizing the potential of adat village manners, government facilities, and related agencies. Meanwhile, the empowerment model is applied through education, apprenticeship, comparative studies, facilities, and the creation of a conducive climate.
Kinerja Bank Perkreditan Rakyat di Kabupaten Badung Bali Sebelum dan Selama Pandemi Covid-19
Authors: Satriya I Wayan Budi , Sumadi Ni Komang , Indraswaraswati Sagung Ayu Putu Arie
Published: November 2022

The financial performance of the banking sector is very important because it can be an early indication of a financial crisis, which can trigger an economic crisis in a country. The purpose of this study was to determine the financial performance of Rural Banks (BPR) in Badung Regency, Bali Province before and during the covid-19 pandemic. BPR financial ratio data for the 2016-2019 period is used as BPR performance data before the covid-19 pandemic, while financial ratios in 2020 are used as BPR performance data during the covid-19 pandemic. The results showed that the CAR ratio increased and differed significantly compared to before the covid-19 pandemic. The NPL ratio also shows an increase and is significantly different compared to before the covid-19 pandemic. The ROA ratio shows a decrease and is significantly different compared to before the covid-19 pandemic. The BOPO ratio shows an increase and is significantly different compared to before the covid-19 pandemic. Meanwhile, the LDR ratio showed an increase but was not significantly different from before the covid-19 pandemic. The change in financial ratios shows a decline in the performance of BPRs in Badung Regency during the covid-19 pandemic.
STATE AND DEVELOPMENT PROSPECTS OF THE FOOD INDUSTRY ENTERPRISES IN UKRAINE
Authors: MUDRAK Ruslan
Published: November 2022

Introduction. Reforming the agricultural sector of Ukraine's economy is aimed at developing modern competitive production that can provide not only full satisfaction of domestic demand for food products, but also expand the share of domestic agri-food products in foreign markets. To achieve this goal, it is necessary to form a full-fledged technological chain that would cover all stages of agro-industrial production - from raw materials to the manufacture of finished products.
Purpose. Research of the current state of food industry enterprises of Ukraine and prospects of their development.
Results. The restoration and development of food industry enterprises is an important socio-economic task from the decision, which depends on the success of not only the agrarian reform, but also the transformational transformations of the entire economy of the country.
The dynamics of the number of food processing enterprises in Ukraine is very unstable. This indicates that the transformation processes in the agro-industrial sector are far from complete.
The main reasons for the decrease in the number of meat, milk and fish processing plants are reduction of the raw material base, loss of foreign sales markets, and change in the gastronomic preferences of Ukrainian consumers.
Conclusions. The increase in the number of oil extraction plants is the result of a successful protectionist policy through the introduction of an export duty on sunflower seeds.
A decrease in the number of food industry enterprises engaged in the processing of food grains is due to increased competition, reduced demand, and low development of the export vector of product sales.
To stabilize the number of food industry enterprises and increase production volumes of the corresponding products, it is necessary for owners of enterprises to initiate the formation of integrated holding-type structures to ensure the supply of raw materials of appropriate quality and in sufficient quantities; to organize the production of food products that do not pose a potential threat to the health of consumers; etc.
Key words: processing enterprises, food industry, raw materials, quality, competition, demand, sales markets.
TRANSFORMATION PROCESSES IN THE ECONOMIC SYSTEM OF FOOD INDUSTRY ENTERPRISES IN THE CONDITIONS OF STRUCTURAL CHANGES IN THE AGRICULTURAL SECTOR
Authors: TKACHUK Halyna , KRUPITSA Iryna
Published: November 2022

Introduction. Against the background of the destruction of rules and principles of economic development that existed during the Soviet Union, and the struggle for independence, Ukraine has entered a period of profound transformation in all areas of the economy as a whole and individual economic entity. The new level of relations with the external environment and the consequences of the global economic crisis required urgent changes in the form of ownership of production facilities, principles of foreign economic activity, system of state control and taxation, monetary system, approaches to investment and innovation mechanisms.
The purpose of this article is study of the causes of transformation processes in the system of food industry enterprises and substantiation of the peculiarities of their development in the conditions of reforming the agricultural sector of the country's economy.
Results. The results of the study show that the prerequisites for transformations in the national economy as a whole and in particular, can be structured as follows: reforming the management system of the economy of the post-Soviet space in order to build market relations, the consequences of which make changes to the financial and economic system of the enterprise; Ukraine's integration into international cooperation, focus on EU cooperation, which is an impetus for innovative transformations; the purpose of entrepreneurial activity, which is an incentive to search for new ideas and transformation of business policy.
Conclusions. The real preconditions which are an impetus for transformations of the enterprise are defined, namely: the consequences of global economic crises of the period of independence of Ukraine, which require the search for effective mechanisms for their elimination or leveling; reforming the management system of the economy of the post-Soviet space in order to build market relations; European integration and the processes of globalization that stimulate innovative development and related transformations; the goals and objectives of the business of a modern enterprise, which is an incentive to seek new ideas and transform business policy.
Keywords: transformation, transformation processes, food industry enterprises, agricultural sector, structural changes.
IMPROVEMENT DIRECTIONS OF FOOD ENTERPRISE MARKETING AS AN ELEMENT OF FOOD SECURITY IN THE REGION
Authors: ZUBKOV Ruslan , ZAVHORODNII Andriy , LAGODIIENKO Volodymyr , BOGDANOV Olexandr
Published: November 2022

Introduction. Food security is one of the elements of state economic policy and in particular regions, which aims to ensure stable food production, availability of them and use by the population in accordance with physiological norms of consumption through its own production and imports. Uninterrupted food supply of the population of the region can be achieved at the expense of production enterprises which are the integral part of the regional infrastructure.
The purpose of this article is the development of ways to improve food marketing of enterprises as the element of food security in the region.
Results. The article is devoted to the analysis of problems of labor migration of economically active population in Ukraine and aspects of the state policy formation and regulation of migration processes. In the process of detailed analysis of the migrants characteristics, clear trends in modern migration processes have been identified: migrants mainly from rural areas of the west of the country; migrant workers are mostly men; younger people and rural residents predominate among migrant workers; people with higher education are less likely to migrate, while people with vocational education are overrepresented among migrant workers; migrants risk losing skills, etc.
Conclusions. Comprehensive study of the environment, demand, consumer needs and their consideration in order to better target production should be the main purpose of marketing activities in the management of the production process at the strategic food supply in the region. To meet the strategic goals of the enterprise it is necessary to study the state and dynamics of consumer demand, the use of information obtained in the process of development and management decisions; maximum adaptation of production to market requirements in order to increase the efficiency of the enterprise; influence on consumer demand through advertising, sales promotion, successful product positioning.
Key words: food security, region, enterprise, innovation, food marketing, strategy.
INNOVATIONS IN THE FIELD OF LAND EVALUATION IN UKRAINE
Authors: YAZLYUK Borys , ANOPRIIENKO Tetiana , BUTOV Andriy
Published: November 2022

Introduction. Modern socio-economic processes in the country, including the processes of decent-rallization of power, are closely linked to the formation of self-sufficient communities. Therefore, it is important to find effective own sources of economic development of communities. One of the sources of filling local budgets is the land tax, rent and payment for communal land plots during their sale, etc. The amount of the above payments is based on the results of the calculation of the monetary value of land. Therefore, the issue of unification of approaches to land valuation and implementation of valuation procedures remains relevant. In 2020, a new comprehensive approach to the calculation of the normative monetary valuation of lands of all forms of ownership and categories, regardless of their location (within or outside the settlements) is proposed.
The purpose of the article is to study innovations in the field of land valuation as part of the formation of local budgets.
Results. According to the results of calculations of the normative monetary valuation of four non-agricultural land plots within and outside the settlements, significant differences in the value of lands located outside the settlements were revealed, and the established fact of significant impact population in the settlements that are the administrative centers of the newly formed communi-ties, and the relatively small impact of the location of land plots on relatively large settlements.
Conclusion. The results of the study prove the relevance of improving approaches to monetary valuation of land. The unified approach proposed in the draft methodology of 2020 has positive features, among which we can note: a simplified procedure for obtaining initial data for regulatory monetary valuation of lands of all categories of land, and the ease of application of geographic information technologies. However, a number of indicators need to be refined, such as the coefficient that takes into account the location of the community within the zone of influence of large cities (Km1), the coefficient that characterizes the zonal factors of land location (Km4) and the capitalized rental income ratio, lands (Nrd) for recreational purposes, lands for industry, transport, communications, energy, defense and other purposes.
Keywords: expert monetary evaluation, land plot, land legislation methodical approach, normative monetary evaluation.
INTERNAL RESOURCE CAPACITY OF LOCAL SELF-GOVERNMENT: FEATURES OF USE
Authors: SIRYK Zinoviy , PANUKHNYK Olena , BILYK Rostyslav
Published: November 2022

Introduction. The budgetary mechanisms and interbudgetary relations have the central place in current conditions in the system of financial and investment maintenance of local governance. The budgetary mechanisms in their general meaning are of the administrative and technical nature, yet, in the practical meaning, they should be considered in the context of efficiency along with the processes of social and economic development of a territory (state, region, community). It stipulates the ability of such mechanisms to significantly impact the development of social and economic areas (in particular, through the application of special procedures of generating, approving, and implementing the budgetary solutions). The budgetary mechanism is a complicated managerial category, which by its content can be defined as a set of organizational, methodological, legislative, and regulative provisions that secure the functioning of the budgetary system of a country as well as a set of methods, tools (procedures), and leverages that are the ground for implementation of managerial decisions in the process of forming and use of centralized funds of the country and its territorial and administrative units or respective regions. Therefore, the notion of the budgetary mechanism covers the levels of the use of various tools – at the level of the state, regions, or communities represented by local governments.
The paper aims to explain the concept of forming budgetary mechanisms and determining the main problems of interbudgetary relations.
Results. The paper outlines the features of using the budgetary mechanisms and forming interbudgetary relations in Ukraine. The dynamics of revenues and expenditures of budgets of various levels in Ukraine in 2000-2019 is shown. The pace of change of revenues and expenditures of budgets of various levels in Ukraine in 2000-2019 and the share of revenues and expenditures of local budgets in the consolidated budget of Ukraine with transfers and without them in 2000-2019 are determined. The mechanisms of public support of local budgets in Ukraine are generalized. The structure of funding the infrastructural investment in the consolidated territorial communities in Ukraine in 2016-2018 is outlined.
Conclusions. The efficiency of the use of subsidies and subventions by local governments is evaluated based on the sociological survey.
Key words: decentralization of authorities, interbudgetary relations, budgetary process, expenditures, revenues
THEORETICAL FUNDAMENTALS OF BANKING CAPITAL FORMATION
Authors: Stepanenko Sergii , Rychyk Alina
Published: November 2022

Introduction. Banks are an important component of the country's economy. Thanks to banks there is an accumulation, storage, redistribution of funds between participants of market relations. The efficiency of banks depends on the formation and use of bank capital. Bank capital is of local, regional and national importance – it ensures the profitability of an individual bank, affects the development of the region and the investment attractiveness of the country.
The purpose of the research is to develop a theoretical and methodological basis for assessing the bank's capital, taking into account the impact of trends in an unstable economy.
Results. The expediency of taking into account the issue of bank capital valuation in the bank's activity is substantiated. The essence of bank capital is determined. The authorized, regulatory and prescribed types of bank capital are described. The structure and functions (protective, ensuring the operational activities of the bank, regulatory) of bank capital are defined. The influence of factors on the amount of bank capital is substantiated. The standards by which the capital adequacy of banks is checked are described. The main approaches to the implementation of the mechanism of banks' equity formation are outlined. Theoretical and methodological approaches to the assessment of bank capital are generalized, the method of calculation is outlined, their conditions of use, shortcomings and information source are highlighted. The connection between the assessment of bank capital and the implementation of the process of its formation is substantiated. The scientific and methodological basis for such an assessment is described. The need to improve the methodological tools for assessing the bank's capital has been proved.
Conclusions. The existing organizational and methodological support for the assessment of bank capital does not fully meet current trends and needs some improvement. Objectivity in the assessment of bank capital is an important element in the process of bank capital formation. Adaptation of international experience in the assessment of the bank's capital will contribute to the development of the domestic financial market as a whole.
Key words: bank, bank capital, estimation, formation of bank capital, bank equity, principles, methods.