bluuebunny/crossref_metadata_2025 huggingface dataset:
Filosofia Transcendente
Authors: Corsi Uellinton Valentim
Published: July 2023

Neste estudo, investiga-se a possibilidade de o ens (ente) e suas determinações transcendentes (unum, verum e bonum), serem as primeiras noções absolutas do intelecto humano, sendo essa, parte constituinte da Filosofia Transcendente presente na Summa Halensis. Neste estudo, por meio de detalhada análise em torno do tema do processo de cognição das coisas, evidencia-se a relação do ente com os seus atributos coextensivos ou conversíveis e os modos como o ente é determinado por eles. Em decorrência, explica-se, a partir da teoria Halensis, a estrita relação entre o transcendente uno (unum) e o ente.
Research on the Letter to the Galatians: 2000-2020: Volume 2: Research on the Letter arranged according to Pericopes
Authors: Tolmie D. Francois
Published: July 2023

This book confirms that research on the Letter to the Galatians is flourishing. Although it is true that much of what is being published is not new and that well-known arguments and insights have often been repeated, it is also clear that much progress is constantly being made. In this volume, hundreds of academic studies that appeared on the letter from 2000 to 2020 are discussed concisely so that the main contribution of each study to one’s understanding of the letter can be grasped easily. The letter is divided into eighteen pericopes and the studies that appeared on a specific pericope are classified in terms of five categories – introductory matters, textual and stylistic issues, history of interpretation, interpretative approaches and the theology of the pericope. The primary focus of each study is clearly delineated so that its specific contribution to grasping key aspects of the pericope becomes clear. D. Francois Tolmie is Professor of New Testament Studies at the Faculty of Theology and Religion at the University of the Free State, Bloemfontein, South Africa. He is also the author of Persuading the Galatians: A Text-Centred Rhetorical Analysis of a Pauline Letter and Pointing Out Persuasion in Philemon: Fifty Readings of Paul’s Rhetoric from the Fourth to the Eighteenth Century.
Covid-19 as a Catalyst for Strengthening Research Practice in BRICS’ Universities
Authors: Monyela Ntsofa , Mofokeng Neo
Published: July 2023

South Africa’s National Development Plan 2030 (National Planning Commission, 2012) argues that there must be a simultaneous focus on research and teaching for South African universities to advance knowledge and society. However, since the dawn of COVID-19, most research focuses on teaching, leaving unattended research about doing and philosophising about research practice. Therefore, this paper rethinks ways of thinking and researching for postgraduate students who are based in South Africa’s (SA’s) historically disadvantaged institutions of higher learning. It proposes how the COVID-19 should bring about a paradigm shift in research methodologies and research practice, including the necessary supervision support for students. This social constructivist paper draws on the reflections of two postgraduate supervisors, and further reflects on broader paradigmatic issues within research. This paper relies strongly on the experiences of the authors as a primary source and also conceptually harvested from the existing literature. The autobiographic element study allows the researchers to explore the intersection between themselves and the subject they are studying, permitting the reader to understand this intersection and reflect on their own experiences (Given, 2008). There are two main arguments in this paper; 1) A call for re-centring the ethics of care and ethics of social responsibility as premises from which all research should start. This can be done by reflecting and exploring the first-hand experiences of those who are in Historically Disadvantaged Institutions (HDIs). 2) It is a call for equitable distribution of resources across BRICS universities, focusing primarily on the improvement of the HDIs which is consistent with BRICS’ multilateral developmental agenda.
Development of Recommendations for the Creation of Liquefied Natural Gas Infrastructure
Authors: Medvedeva О.N. , Perevalov S.D. , Sklyarov К.А. , Kutsigina O.A.
Published: July 2023

Statement of the problem. As a rule, when choosing a method of transporting natural gas to various ca-tegories of consumers, several options are considered depending on the mutual distance between the source and the consumer — the construction of a gas pipeline or the creation of an infrastructure for li-quefied gases. The competitiveness of liquefied natural gas (LNG) in comparison with natural gas is proposed to be determined within the framework of model gas supply schemes for different ranges of alternative energy supply systems. Results. The results of the calculation according to the developed algorithm based on the Clark-Wright method allow us to conclude on the least expensive layout option for automotive cryogenic tanks and cryogenic storage facilities for consumers, determine the number of working hours per month for truck tanks, and also determine the optimal number of cryogenic tanks to deliver the required volume LNG and the number of cryogenic storage tanks at consumers. Conclusions. The proposed economic and mathematical model can be used to substantiate the competitiveness of the use of natural and liquefied natural gases to meet the various needs of consumers. The proposed mathematical calculation model makes it possible to identify the efficiency of each of the energy carriers, as well as to identify the main criteria for choosing the most efficient energy carrier for specific conditions of use.
Utilização de jogo didático no estágio supervisionado como estratégia para o ensino de ciências: um relato de experiência
Authors: Silveira Liandra Ramos , Ferreira da Silva Fabiane
Published: July 2023

Na atualidade, torna-se cada vez mais difícil mobilizar o interesse dos/as estudantes, portanto a busca por metodologias que tornem as aulas mais atrativas é um dos desafios da docência. Uma alternativa interessante são os jogos didáticos, pois o seu aspecto lúdico pode interessar aos/às alunos/as. Assim, o presente relato de experiência visa analisar a implementação do jogo de tabuleiro denominado “Trilha da Energia Térmica” como recurso didático para promover a revisão dos conteúdos. Para tanto, a coleta dos dados deu-se por meio da observação e registro no diário de estágio. Como resultado, o jogo caracterizou-se como uma ferramenta didática versátil, podendo ser utilizado na revisão de conteúdos, servindo também como instrumento de avaliação das dificuldades de aprendizagem dos/as estudantes. Por fim, as análises realizadas no presente estudo evidenciam que o jogo é um recurso potente para o ensino-aprendizagem da temática energia térmica.
ПРИМЕНЕНИЕ ЦИФРОВОГО МАРКЕТИНГА В СОВРЕМЕННЫХ УСЛОВИЯХ НЕОПРЕДЕЛЕННОСТИ ВНЕШНЕЙ СРЕДЫ
Authors: Юсупова М.Д.
Published: July 2023

В статье рассмотрены особенности использования цифрового маркетинга как эффективного средства взаимодействия с рынком и его целевыми сегментами в современных условиях. Определена сущность понятия цифрового маркетинга в кризисных условиях как процесса, с помощью которого предприятие взаимодействуют с потребителями для совместного создания и реализации новой ценности, а цифровые технологии уменьшают неполноту информации. Выявлены основные преимущества цифрового маркетинга для современных субъектов предпринимательской деятельности. Проведен сравнительный анализ традиционного маркетинга с цифровым. Выяснено, что инструменты цифрового маркетинга обеспечивают субъект-субъектное взаимодействие участников бизнес-процессов, что способствует формированию такой потребительской ценности, которая создается обеими сторонами, в результате чего достигается более полное удовлетворение потребительских нужд.
ПРОЦЕДУРА РАЗРАБОТКИ ПРИЛОЖЕНИЯ АВТОМАТИЗАЦИИ УЧЕТА И КОНТРОЛЯ ДВИЖЕНИЯ КОНТИНГЕНТА СТУДЕНТОВ ФГБОУ ВО «ЧЕЧЕНСКИЙ ГОСУДАРСТВЕННЫЙ УНИВЕРСИТЕТ ИМ. А.А. КАДЫРОВА»
Authors: Есиев Ю.С.-Х. , Батукаева А.Р.
Published: July 2023

В статье рассматривается процедура разработки приложения автоматизации учета и контроля движения контингента студентов. Необходимость в приложении возникла из-за отсутствия оперативности в получении информации о передвижениях численности студентов в текущем периоде. Отражены фрагменты процесса разработки приложения автоматизации учета и контроля движения контингента студентов. Сделан вывод о том, какие преимущества даст ввод в эксплуатацию данного приложения.
СРАВНИТЕЛЬНЫЙ АНАЛИЗ ТЕХНОЛОГИЙ ВИРТУАЛЬНОЙ РЕАЛЬНОСТИ
Authors: Гезмагомаева И.А. , Гериханов З.А.
Published: July 2023

Популярность социальных сетей и компьютерной коммуникации привела к появлению большого объема данных о цифровых социальных взаимодействиях. Распространение подобных платформ подчеркивает необходимость лучшего понимания взаимодействия пользователей социальных сетей.
НЕЙРОННЫЕ СЕТИ: ЧТО ЭТО ТАКОЕ, ГДЕ ОНИ ПРИМЕНЯЮТСЯ И КАКОЕ БУДУЩЕЕ ИХ ЖДЕТ
Authors: Алаудинов Б.Р. , Исраилов Р.Ю.
Published: July 2023

Понятие «нейронные сети» сегодня не является чем-то новым или незнакомым. Данная технология, являясь одной из ключевых технологий искусственного интеллекта, закрепилась в большинстве секторов человеческой деятельности, и с каждым годом использование и внедрение данной технологии непрерывно растет. В данной статье рассматривается определение «нейронных сетей», раскрывается, в каких именно областях они задействованы и необходимы больше и какое же будущее ждет эту технологию.
СРАВНИТЕЛЬНЫЙ АНАЛИЗ МОДЕЛЕЙ УПРАВЛЕНИЯ ПРОЕКТАМИ
Authors: Болтукаев И.И.
Published: July 2023

В настоящее время в России активно развивается деятельность по управлению проектами. Каждая компания применяет удобную для себя модель проектирования. Выбор именно той модели, которая подходит компании, является ключевым фактором эффективности управления проектами.
ИСПОЛЬЗОВАНИЕ VR-ТЕХНОЛОГИЙ В ОБРАЗОВАТЕЛЬНОЙ СФЕРЕ
Authors: Кадыров А.А. , Менциев А.У.
Published: July 2023

В данной статье рассматривается влияние современных VR-технологий в образовательных целях. Рассматриваются восприятие и результативность данного метода. Также в исследование были вовлечены преподаватели и иностранные студенты. Обучение данным методом показало хорошие результаты, так как преподавателям становится легче объяснять материл. Данный метод является большим плюсом для иностранных студентов, поскольку исчезает проблема языкового барьера.
ПРИНЦИПИАЛЬНЫЕ И КОНСТРУКТИВНЫЕ ОСОБЕННОСТИ ЖК-ДИСПЛЕЕВ
Authors: Дункаева Л.М. , Хасанов Д.А.
Published: July 2023

В работе рассматриваются принципиальные и конструктивные особенности современных жидкокристаллических дисплеев. При изготовлении ЖК-дисплеев следует учитывать следующие факторы: 1. Базовая структура ЖК-дисплея должна контролироваться путем изменения подаваемого тока. 2. Должен использоваться поляризованный свет. 3. Жидкий кристалл должен иметь возможность управлять обеими операциями передачи или также может изменять поляризованный свет. Дисплеи IPS считаются лучшими ЖК-дисплеями, поскольку они обеспечивают хорошее качество изображения, более высокие углы обзора и яркую точность цветопередачи.
РОЛЬ ЦИФРОВИЗАЦИИ В РАЗВИТИИ АЛЬТЕРНАТИВНЫХ ИСТОЧНИКОВ ЭНЕРГИИ
Authors: Каимова Р.И. , Дахкильгова К.Б.
Published: July 2023

Быстрое развитие цифровизации привело к разрушительным изменениям в экономике и жизни. Сетевая инфраструктура, развитие услуг связи, развитие индустрии информационных технологий и инноваций в области цифровых технологий в разной степени вносят позитивный вклад в энергоэффективность. Это исследование дает ценную информацию для повышения качества энергосети. Увеличение потребления возобновляемых источников энергии считается панацеей для решения проблемы глобального потепления и энергетической безопасности. Цифровизация общества может обеспечить разумные решения проблем, связанных с энергетикой и окружающей средой.
ИНТЕРПОЛЯЦИОННЫЕ СПЛАЙНЫ И ИХ РЕАЛИЗАЦИЯ СРЕДСТВАМИ MATHCAD
Authors: Баташева М.А. , Саралиева А.А.
Published: July 2023

Многие методы численного решения задач прикладного характера основываются на аппроксимации функций, то есть задачи, связанные с аппроксимацией функций (интерполяция, усреднение, оптимальная аппроксимация), и задачи, в которых аппроксимация рассматривается как промежуточный шаг в решении (это задачи численного интегрирования и дифференцирования).
Основными методами одномерной интерполяции являются следующие:
– представление данной функции в виде некоторого полинома степени n-1, где n- количество сеточных точек данной функциональной зависимости;
– рациональная – это случай, когда исходная функция выражается отношением полиномов;
– сплайн-интерполяция – это изображение функции в виде фрагментов, каждый из которых является многочленом третьей степени.
Приближение функций сплайнами третьего порядка значится процессом результативным, достоверным, быстрым и являющимся наиважнейшим конкурентом многочленной интерполяции.
Если функциональная зависимость между рассматриваемыми параметрами имеет слишком сложную структуру, то сплайны удобны для результативного решения задач.
Сплайны третьего порядка нашли существенное применение на практике, так как являются наиболее простыми и достоверными.
HOW DOES GREEN TRAINING IMPACT THE ENVIRONMENTAL AND FINANCIAL PERFORMANCE OF THE MINISTRY OF EDUCATION SULTANATE OF OMAN?
Authors: Badar Amur Al Hattali  , Nor Azilah Husin  , Nik Hasnaa Nik Mahmood
Published: July 2023

Recently, human activities have caused unprecedented environmental problems. Achieving sustainability is a challenging task globally that requires comprehensive managerial practices. In tackling this issue, a new type of management has emerged known as green management. This study explores the impact of green training on the environmental and financial performance of the Ministry of Education in the Sultanate of Oman through the mediating role of green employee performance. There is a scarcity of studies investigating green training in this context. Data was collected through a survey from all eleven educational Omani governorates, resulting in 225 responses. The findings of this study indicate that green training positively and significantly impacts the environmental and financial performance of the Ministry, as well as the significance of the mediation. In addition, to the theoretical contribution, policymakers can also benefit from the findings of this study to improve management practices and consequently contribute to overall sustainability efforts in the Sultanate of Oman.
KEYWORDS: Green Human Resource Management (GHRM), Green Training (GT), Environmental Performance (EP), Financial Performance (FP)
ANALYSIS OF THE IMPACT OF ENTERPRISE DIGITAL TRANSFORMATION MECHANISMS ON BUSINESS COMPETITIVENESS
Authors:   Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia, Budagov Arthur S. , Trofimova Natalya N. ,   Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia
Published: July 2023

This article examines the impact of enterprise digital transformation on enterprise competitiveness, as well as the effectiveness of innovation and production systems. The study of the relationship between digital transformation and the efficiency of enterprises, as well as their competitiveness, is based on the current situation with the digital transformation of industrial enterprises. Analyzes the mechanism of digital technologies that stimulate the digital transformation of traditional enterprises, explores the mechanisms of the impact of digital transformation on business processes and business competitiveness.
CHANGING LONG-TERM FORECASTS FOR THE DEVELOPMENT OF THE GLOBAL OIL MARKET UNDER THE INFLUENCE OF A NEW GEOPOLITICAL FACTOR
Authors:   Central Economics and Mathematics Institute RAS, Moscow, Russia, Evseeva Olga V.
Published: July 2023

Predicting the global oil market for the long term, both oil companies and analytical centers use a systematic approach, striving to take into account all the main factors affecting the sensitive oil market. Each new factor affects the market in a new way, setting new vectors of development or restrictions. The climate factor that had been in effect until recently, which prompted the global energy market to restructure taking into account the gradual reduction of CO2 emissions, was replaced by a pandemic factor that limited the development of demand for oil. The latest recent factor was the factor of political decisions related to the escalation of the conflict between Russia and Ukraine, which resulted in unprecedented sanctions pressure on the Russian economy. The forecasting entities represented by BP Oil Company, the International Energy Agency and OPEC have once again revised their forecasts for the development of the oil market. This article is devoted to the analysis of these forecasts, as well as comparison with previous forecasts made after the pandemic.
IMPACT OF DEGLOBALIZATION ON HUMAN RESOURCE MANAGEMENT
Authors:   Diplomatic Academy of the Ministry of Foreign Affairs of Russia, Moscow, Russia, Kichigin Vladislav V. , Basaev Zaurbek V. ,   Financial University under the Government of the Russian Federation, Moscow, Russia
Published: July 2023

Deglobalization is not synonymous with withdrawing from the world economy. It is a process of restructuring the world economic and political system in such a way that the latter builds up the potential for growth and the national economy and does not complete it. Deglobalization means the transformation of the global economy into an economy, an all-encompassing environment around transnational corporations, an environment, an all-encompassing environment around people, peoples and communities. Elective deglobalization valuations that capture customers with inflated performance, quality and cost expectations, but in a more challenging environment. It also matters to the Human Resource Management function to adapt to changing organizational characteristics and to add many transporters. This article first looks at global trends, the role of HRM, and the implications of deglobalization and culture for HRM. Ulrich’s predetermined human resource management model and Hofstede’s model are models of individual cultural characteristics. Knowledge, understanding of local employment practices, technical skills and innovations are becoming increasingly important, especially in multinational corporations, with influence directed against some countries and their citizens.
ACTUAL PROBLEMS OF FORMATION AND DEVELOPMENT OF THE LABOR POTENTIAL OF THE REGION IN COORDINATED SOCIO-ECONOMIC METHODS: THEORY AND PRACTICE
Authors:   Vladimir Branch of RANEPA, Vladimir, Russia, Alexandruk N. Y. , Kalmykova I. Yu. ,   Vladimir Branch of RANEPA, Vladimir, Russia
Published: July 2023

The article discusses some aspects of the formation and development of the labor potential of the territory in modern socio-economic conditions. The relevance of this article is determined by the increasing importance of labor potential in the socio-economic development of the Russian Federation and its regions. The authors analyze some theoretical aspects of the formation of labor potential, the practice of implementing the state policy of its development in the subjects of the Russian Federation on the example of the Vladimir region. The analysis of the problems of implementing effective state policy in the field of labor potential formation in modern socio-economic conditions is carried out. Special attention is paid to the analysis of modern mechanisms of state regulation of the development of labor potential in the region.
THE CONCEPT OF INSTITUTIONAL TRANSFORMATIONS OF THE RUSSIAN FOREST COMPLEX BASED ON THE PREFERENCES OF ENDOGENOUS AGENTS
Authors:   Baikal State University, Irkutsk, Russia, Litvin Dmitry A.
Published: July 2023

The article proposes the concept of institutional transformations in the direction of expanding endogenous distribution, taking into account the stated preferences of agents of the forest complex. The steps of deregulation and decentralization of formal institutions, transition to differentiated subsidization of forestry activities, introduction of the concept of inseparable improvements, optimization of the taxation function based on expert committees and improvement of endogenous contractual relations of the Russian forestry complex have been developed.
STATUS AND DEVELOPMENT PROBLEMS IN BUSINESS SERVICES SPHERE NOWADAYS
Authors:   Samara University, Samara, Russia, Solodova Elena P. , Lisyansky Alexander B. ,   Samara University, Samara, Russia
Published: July 2023

The main approaches to the term “business service” are considered in the article. With the development of the quaternary economic sector, business services began to stand out from the huge variety of services, which attract more and more attention of various researchers and suggest the presence of the knowledge-intensive component. The aim of the paper is to analyze the current status and the development problems in business services in the Russian Federation. The object of the research is business services sphere, and the subject of the research is the foreign trade main parameters in business services. The status of the modern business services market is characterized by several main indicators, which include: the share in world export and import of services, the dynamics of export and import of services, private indicators in business services industry, and the business services share in GDP. The authors provide the main statistical indicators of foreign trade in business services according to the type of economic activity for 2020–2022, analyzing the status of the business services sector and factors hindering the activities of organizations in this economic sector.
Analisis Dinamika Sektor Investasi Unggulan dan Iklim Investasi di Kota Palembang: Pendekatan Keuangan Keperilakuan
Authors: Lazuarni Shafiera , Dewi Purnamasari Endah , Jainal
Published: July 2023

The aim of this study to determine the leading investment sector, the investment climate in Palembang City is seen from a behavioral finance approach. The studies have been contained in the analysis and discussion of the results of calculations using LQ and SSA analysis. The Location Quotient (LQ) method is an analysis that aims to identify the economic base that is concentrated in an area, while the Shift Share Analysis (SSA) method is used to assess the level of competitive advantage in sectors within a particular region, which is seen from its growth rate. The next step is to conduct a survey to find out the constraints/barriers to investment in the city of Palembang using indicators developed by the International Financial Corporation (IFC). The results show that the basic sector and has high and strong competitiveness against the economic shocks that occurred during the Covid-19 pandemic in Palembang City are 1) Manufacturing Industry, 2) Wholesale and Retail Trade; Car and Motorcycle Repair, 3) Information and Communication, 4) Financial Services and Insurance, and 5) Real Estate. Based on the results of a survey conducted using a questionnaire, the results of the analysis show that the overall investment climate is considered good by business actors in Palembang City. The good investment climate in Palembang City will further affect various aspects such as investor behavior. Viewed from a financial perspective, behavior can affect all aspects, for example facilitating access to finance (making it easier for investors to obtain the necessary financing).
Keywords: financial, behavior, investment, SSA, LQ.
The Nurturing Success: Unleashing Employee Motivation through Leadership, Training, and Job Satisfaction
Authors: Raharjo Itot Bian
Published: July 2023

This study examines the influence of Leadership, Training, and Job Satisfaction on employee motivation within PDAM Kediri. The research sample consists of 40 permanent employees from the company's office. Data was collected through surveys and questionnaires, and analyzed using validity and reliability tests, multiple regression analysis, t-tests, and an F-test. The results of the regression analysis demonstrate that Leadership, Training, and Job Satisfaction have a significant positive impact on employee motivation. Individually, each factor was found to significantly influence employee motivation. The coefficient of determination (R2) indicates that these variables explain 66.9% of the variance in work motivation. The findings underscore the importance of effective leadership, well-designed training programs, and fostering job satisfaction in enhancing employee motivation. By focusing on these factors, organizations can create a motivating work environment and improve overall employee engagement and performance. This study contributes to the existing literature by providing insights specific to the context of a drinking water company. The findings offer practical implications for leaders and managers in PDAM Kediri, enabling them to enhance employee motivation and contribute to the company's success. Future research should consider additional variables and broaden the scope to gain a comprehensive understanding of employee motivation in this industry.
The Effect of Hydrotherapy : Foot Soak on Lowering Blood Pressure of Preeclampsia Pregnant Women at Aura Syifa Hospital Kediri
Authors: Isnaeni Ely , Margaretta Sheylla Septina , Astutik Wahyu Sri
Published: July 2023

Preeclampsia is a condition of pregnant women who tend to be high so they are at greater risk of developing hypertension. This is mostly caused by maternal age and gestational age. Preeclampsia can be treated with nonpharmacological methods, one of which is foot hydrotherapy. The study aims for knowing the influence of hydrotherapy: foot soaks against drop pressure blood on a mother pregnant with preeclampsia at Aura Syifa Hospital Kediri. Type study This use study Pre Experimental Design with design research used One Group Pretest and Posttest Design with 21 respondents with use Purposive sampling technique using sheet research instrument observation and analysis with the Wilcoxon test. Pretest and posttest analysis produce a drop in pressure blood on the first day of 0,8. Decrease pressure pre-intervention blood and post-intervention day second of 0,85. whereas descent pressure pre-intervention blood and post-intervention day third of 0,71. with a value of 0,000, which means there is an influence of foot hydrotherapy against drop pressure blood on a mother pregnant with preeclampsia at Aura Syifa Hospital Kediri. Hydrotherapy using warm water to soak the feet can dilate blood vessels, and reduce muscle tension so that blood flow becomes smooth.
“Mekân, Yer ve Yer Kaybı” kavramlarının örnekler üzerinden değerlendirilmesi
Authors: YURTSEVEN Başak , OĞUZ Dicle
Published: July 2023

Mekân, mimarlık disiplininin bilgi ve üretim alanı olarak tanımlanmakta ve insan ile etkileşimi sonucu yer haline dönüşmektedir. Mekân fiziksel boyut üzerinden tanımlanırken, yer zihinsel ve eylemsel pratikleri de kapsamaktadır. Yer kavramı, barındırdığı anlamlar, kimlik ve kültür açısından zengin ve bağlama uygun bir yaklaşımı tariflemektedir. Diğer yönden, günümüzde küresel pazara girmek amacıyla odak noktası haline getirilmek istenen yerler, yer kaybı ile karşı karşıya kalmakta, kurgusal bir bağlam üzerine oturtulmak istenen veya tarihe öykünen alanlara dönüşmektedir. Çalışmanın amacı, mekân ve yer kavramlarının anlamsal ve bağlamsal açıdan incelemek, mekânın yere dönüşme sürecini tartışmak ve yer’in kurulamadığı alanlarda yer kayıplarının nasıl meydana geldiğini, bu kayıplara nelerin sebep olduğunu vurgulamaktır. Çalışmada nitel araştırma yöntemlerinden biri olan betimsel analiz yöntemi kullanılarak literatür araştırması yapılmıştır. Yapılan araştırma sonucunda, irdelenen mekân-yer kavramları arasındaki farklar ortaya çıkarılmış, mimarlık disiplininde yer’i oluşturmak için teori ve pratik arasındaki dengenin kurulması gerektiği belirlenmiştir. Yer’in kurulamadığı alanlarda yer kaybının ortaya çıktığı, buna bağlı olarak kimliğin, anlamın ve zamanın göz ardı edildiği görülmüştür. Yer ile kurulan bu problemli ilişkinin çözümüne yönelik birtakım öneriler getirilmiştir.
Vernaküler mimarlık tarihyazımını sözlü tarih yöntemi ve yerel yapı ustaları üzerinden yeniden düşünmek
Authors: AKBAŞ Gamze , ÖZTÜRK BÜKE Fatma Gül
Published: July 2023

Sözlü tarih; yeterli yazılı belgeye ulaşılamayan araştırma alanlarında, konu ile ilişkili aktör ve/veya tanıkların anlatımlarından yararlanarak, kısıtlı arşiv sorununu aşmayı amaçlayan alternatif bir tarih yazımı yöntemi olarak karşımıza çıkmaktadır. Bilhassa vernaküler mimari üzerinden değerlendirdiğimizde, bu yapı stoğunun üretim sürecine ışık tutacak, yazılı bir sözleşmeye, teknik çizimlere, teknik ve mali hesaplamalara ve benzeri yazılı belgelere genelde rastlanılmaması sözlü tarihin potansiyelini tartışmaya açmaktadır. Bu nedenledir ki, makale, sözlü tarih yöntemiyle vernaküler mimariyi anlamak ve bu alana sağlayabileceği katkıları anlatmayı amaçlamaktadır. Bunun için öncelikle, genelde mimarlık ve özelde vernaküler mimarlık tarihyazımı çerçevesinde sözlü tarih yöntemine başvuran belli başlı metinler incelenilmektedir. Daha sonra, sözlü tarihin kayda geçmemiş ya da unutulmaya yüz tutmuş bilgilere ulaşmamıza yardımcı bir yöntem olabileceği yerel yapı ustaları üzerinden vurgulanmaktadır. Böylece, sözlü tarih yöntemi aracılığıyla alternatif bir vernaküler mimarlık tarihyazımının mümkün olup olmadığı tartışılmaktadır.
Anadolu’daki kale-kentlerin karşılaştırmalı morfolojik analizi
Authors: ÖZKAYNAK Merve
Published: July 2023

Geçmişten 20. yüzyıla kadarki süreçte savunma yapıları, yerleşim alanlarını ve sarayı dışarıdan gelecek saldırılara karşı korumak amacıyla inşa edilmişlerdir. Anadolu’da nüfusun artmasıyla yeni yerleşim alanlarına talebin artması ve savaş teknolojisindeki gelişmelerle surlar işlevsel açıdan önemini kaybetmiştir. Fakat bu yapıların kültürel mirasın bir parçası olması nedeniyle korunması ve kentle bütünleştirilmesi ile adaptasyonunun sağlanması gereklidir. Bu kapsamda Anadolu’daki kale kent yerleşimlerinin sanayileşme öncesi ve sonrasında entegrasyon, okunabilirlik ve erişilebilirlik sorunu çalışmanın ana problemini oluşturmaktadır. Kale-kent ilişkisinde morfolojik değişimin incelemesi ve etkili olan dinamiklerin araştırılması kapsamında alan çalışması yapılmıştır. Anadolu’da iç ve dış kalesi olan 30 kent tespit edilmiş ve bu kentlerden nüfus parametresine göre yedi bölgeden birer il seçilerek örneklem belirlenmiştir. Bu doğrultuda Antalya, Bursa, Afyonkarahisar, Kayseri, Trabzon, Şanlıurfa ve Van’ın kentsel sit alanlarının sanayileşme öncesi ve sonrası (19.-21. yy.) haritaları Space Syntax Metodu’yla analiz edilmiştir. Sonuç olarak bulgular doğrultusunda kentlerin illüstrasyonları oluşturularak, kentin surlarla bütünleşmesini ve okunabilirliğini artırmaya yönelik öneriler sunulmuştur.
The Potential Relationship Between Income Inequality and Environmental Quality in Iran: The Panel Quantile Regression Approach
Authors: Elham Shabani  , Babollah Hayati  , Esmaeil Pishbahar  , Mohammad Ali Ghorbani  , Mohammad  Ghahremanzadeh
Published: July 2023

This paper addresses the relationship between income inequality and environmental quality in the agriculture sector as the most related sector to the environment. In this context, we used a panel data set for 28 provinces of Iran during 2003-2017 and implemented panel quantile regression. To choose the best econometric specification the Taylor diagram is used. To explore whether the effect on income inequality on CO2 emission is different for rich and poor provinces, we consider the GINI × GDP interaction term in the model. Results confirmed that EKC in the agriculture sector of Iran, and a major and significant effect of energy consumption on CO2 emission. Findings indicated a threshold per capita income ($ 17.60 thousand) from which the effect of income inequality on carbon emissions changes. Based on these results, Marginal Properties to Emit (MPE) is more significant for poor people in low-income provinces than rich ones. Therefore, the government should adopt appropriate policies to increase the income of farmers so that the policy of income distribution, along with social justice, also improves the quality of the environment.
Overcoming Asymmetric Information with A Profit Sharing System at Bank Sharia : Acceleration of Theory and Practice
Authors: Yasin Muaidy , Kabul Lalu Muh. , Herman Lalu Edy
Published: July 2023

This study aims to examine the profit-sharing system in Islamic banks in overcoming the adverse selection issue and the practice of implementing the profit-sharing system. In this study, evaluative and descriptive methods were used. The results of this study indicate that theoretically the issue of asymmetric information can be overcome by a profit-sharing system in Islamic banks. In practice, the profit-sharing system has been implemented at Bank NTB Syariah as a superior product in productive financing. The market share of the profit-sharing system at Bank NTB Syariah was at 64.73 percent in 2019 and increased to 68.55 percent in 2020 with a growth of 35.78 percent. The Covid-19 pandemic does not significantly affect the health condition of Bank NTB Syariah where Bank NTB Syariah remains relatively healthy before and after the Covid-19 pandemic.
PENGARUH SISTEM INFORMASI DAN MOTIVASI TERHADAP KINERJA: TINJAUAN LITERATUR
Authors: Pamungkas Ibrahim Bali , Imbron Imbron , Nuraldy Hafis Laksmana
Published: July 2023

The purpose of this research is a). Identify the influence of information systems on performance based on empirical studies of the last 6 years, b). Identify the influence of motivation on performance based on empirical studies of the last 6 years. The method for searching for article data sources is through the GARUDA database (2017-2022) to retrieve relevant articles published in Indonesian. Key terms and phrases related to information systems and motivation on performance using abstract Literature Review or research journal texts are reviewed before being included in the review according to the criteria. Based on 22 journals for the last 6 years that were reviewed, the results stated that the results of a review of 22 research journals contained 5 journals which stated that the information system had no effect and 17 journals stated that there was an influence, then the results of a review of 22 research journals found 2 journals which stated that motivation was not influential and 20 journals stated that there was influence.
PENGARUH COVID-19 TERHADAP LAPORAN AUDIT KEUANGAN DAN MANAJAMEN KEUANGAN (Studi Empiris Pada Indexs Saham LQ-45 yang terdaftar di Bursa Efek Indonesia 2018-2021)
Authors: Mulyani Nani
Published: July 2023

The purpose of this study is to examine how COVID-19 will affect financial audit reports and financial management. Shares of LQ 45 businesses listed on the Indonesian stock exchange served as the topic of this quantitative study.  with methods for gathering data, such as Non Probability Data gathering methods include observation, interviews, and conviniens sampling, with many samples having 45 respondents. Data analysis methods include descriptive analysis using SPSS.The findings revealed that: (1) The company's decision about which assets to manage was an investment decision. Additionally, the profitability of investments and the company's future cash flow are directly impacted by investment decisions. (2) Financing Decision, which is a choice that considers two factors: the best balance of spending (commonly referred to as the optimal capital structure) and the source of the cash required to finance the investment. (3) Asset Administration a choice on the level of operation of existing assets for which financial managers and other management within an enterprise are responsible.
PENGARUH KEMAMPUAN PERSONEL DAN MATERIEL KORPS MARINIR TERHADAP OPERASI PENANGGULANGAN BENCANA
Authors: Zainal Zainal , Dillianto Bambang , Herman Juli
Published: July 2023

The involvement of elements of the Marine Corps in disaster management operations is to mobilize personnel and materials of the Marine Corps in disaster management operations. In order to improve the quality of resources, personnel and material capabilities are needed to support the main tasks in the context of disaster management. The purpose of this study was to examine the effect of personnel capabilities and material capabilities on the success of the task of disaster management operations for the Marine Corps. The subjects in this study were soldiers of the Marine Corps as many as 127 respondents. The sampling technique uses a non-probability sampling technique where all respondents have the right to be studied. The method used is a quantitative method with data processing using SPSS 25. The results of this study based on hypothesis testing are the t-test of the personnel ability variable of 4.450 while the t-table obtained is 1.661 and the t-test of the material ability variable is 8.946 while the t-table obtained is 1.661. This means that these two variables affect the success of the task of disaster management operations for the Marine Corps. The value of the f test in this study is 65.730, while the f table obtained is 3.091. This means that simultaneously the variables of personnel capabilities and material capabilities affect the success of disaster management operations. The contribution of the two independent variables to the success of the task of disaster management operations for the Marine Corps is 0.578, which means that it is 57.8% and the remaining 42.2% is influenced by other variables.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT. ACE HARDWARE INDONESIA TBK TAHUN 2012-2021
Authors: Agusentoso Randhy , Sampurnaningsih Sri Retnaning , Permada Dewi Nari Ratih
Published: July 2023

This study aims to determine the effect of cash collection and turnover on profitability at PT. ACE Hardware Indonesia Tbk. Method used in this study. This research was conducted using processed data. The population of this study is the annual financial statements of PT. ACE hardware Indonesia Tbk Year 2012-2021. The sampling method uses Purposive Sampling technique. The research method used in this study is the multiple linear regression method, which consists of several submissions, namely descriptive statistics, multiple linear regression, partial tests, simultaneous tests, and coefficients of determination. The results of this study show that the results of the partial test of cash turnover have a positive and significant effect on Return On Assets with significance (0.02 < 0.05), Receivables turnover does not have a significant effect on Return On Assets with significance (0.470 > 0.05), while Debt To Equity has a negative and significant effect on Return On Assets with significance (0.002 < 0.05). The results of the simultaneous test of cash collection, receivables and Debt To Equity simultaneously affect perofitability. The results of the statistical F test study amounted to (0.002 < 0.05) which means that there is a significant influence simultaneously between the independent variable and the dependent variable. This shows that cash turnover, receivables turnover and debt to equity are so important in relation and influence on profits, because the success of a company in generating profits is obtained from cash and receivables that are well managed and efficient.
Criminal Compliance in Brazilian Corporate Criminal Law: A Theoretical Analysis
Authors: Panisson Kamila Fochezatto
Published: July 2023

With the establishment of compliance rules, a penal bias known as criminal compliance has emerged. This paper focuses on the institute of criminal compliance, which aims to prevent and control fraud, corruption, money laundering, ethical misconduct, and potential criminal charges against companies (where permitted by applicable legal systems), in order to maintain an integral and transparent image of the internal acts and behaviors of the institution. The research seeks to answer the following question: Does a fully innovative institute, such as criminal compliance, exist in the Brazilian criminal legal system? The objective of the study is to identify the possibility of implementing criminal compliance in Brazilian corporate criminal law, taking into account the current challenges faced by the institute for its effective implementation. The justification for this study is urgent considering the worldwide repudiation of the lack of integrity and ethics in financial institutions, which necessitates the pursuit of effective corporate governance. The hypothesis underlying this research is that organizations, including those in Brazil, are increasingly required to adopt responsible and ethical conduct. The applied methodology was qualitative, based on theoretical and bibliographic research, guided by the phenomenological-hermeneutical method, where pre-understanding, preceding comprehension/interpretation/application, gives meaning to the research results in which the investigator is directly involved. As a conclusion, it is evident that both doctrine and jurisprudence face difficulties in incorporating criminal compliance into Brazilian corporate criminal law. Despite advocating for prevention and subsequent mitigation in legal systems allowing the criminal liability of legal entities, there is a lack of effective criminal laws that recognize this institute in Brazil. Therefore, compliance, through voluntary internal corporate governance practices, is the only aspect applied in the Brazilian legal system. While the premises of criminal compliance remain primarily theoretical, with indirect and discreet practical application in preventing corporate crimes within the Brazilian criminal legal system.
Promoting Accessibility and Inclusion: Analyzing Good Practices in Accessible Tourism in the Autonomous Region of Madeira
Authors: Olim Leonilde Rodrigues Dias , Carvalho Andreia Nicole Pereira
Published: July 2023

The concept of Accessible Tourism recognises that tourism is for everyone and, therefore, everyone should be able to enjoy tourism products and services. This concept not only translates into benefits for tourists, as it provides an improvement in the quality of life of the local population, who benefits from the creation of improved accessibility conditions. Promoting accessibility is a fundamental condition for the full exercise of citizenship rights enshrined in the Portuguese Constitution. Although there is growing awareness of the need to make spaces more accessible, translated into compliance with European guidelines and legal standards, there are still numerous gaps and examples of exclusion. The measures which are necessary to guarantee the enforcement of rights can be operationalised based on examples of good practices. In this sense, this paper analyses good practices of inclusion implemented in the Autonomous Region of Madeira. Even though these measures promote inclusion, it is still verified that they are insufficient to respond to the needs of citizens with disabilities, limitations or incapacity. Even so, it should be noted that Madeira has been increasingly strengthening its offer as an accessible
Communication And Training As Tools of a Labor Compliance Program
Authors: Pereira Fernanda Ulysséa , Werlang Laura Becker
Published: July 2023

When implementing a compliance program, organizations need to focus on disseminating and ensuring adherence to this culture throughout their hierarchical structure, keeping employees and top management constantly updated and improved. As compliance encompasses a structure composed of nine pillars, this article aims to analyze, through literature research, the fifth pillar, which is communication and training, aligned with labor practices. It is essential to establish a connection between compliance and labor law and its application in the workplace. Being in compliance means being in accordance with both external and internal regulations, and therefore, these norms must be effectively communicated throughout the organization. Article 42, section IV of Decree 8,420 emphasizes the importance of training in a compliance program. The communication process enables the dissemination of corporate values and the standards that all individuals in a business environment must follow. Training serves as a tool to consolidate behaviors and mitigate risks, ensuring that all employees absorb the company's organizational culture. The methodology employed for this article involves data collection, information gathering, and literature research from national and international books, articles, online materials, as well as other public monographs and articles. It also involves documentary research based on laws, legal precedents, and other regulations. The research approach is monographic, as it focuses on the in-depth study of a specific theme. Utilizing effective management tools is essential for the successful implementation and maintenance of an effective compliance program, with communication and training playing a crucial role in the proper management of a business.
The Blockchain Technology and Tax Compliance: Possibilities and Potential Uses
Authors: Franceschetto Henrique
Published: July 2023

This work represents a study aimed at exploring the relationship between Tax Compliance and the distributed ledger technology known as "Blockchain," without fully exhausting the subject matter. The main objective is to clarify and demonstrate the potential uses of Blockchain technology in facilitating corporate tax compliance. The anticipated potentials of this technology are just as significant as the possibilities it offers for tax authorities in terms of monitoring tax collection, which will also be addressed.

The study adopts an inductive method and relies on research conducted through bibliographic and jurisprudential sources, both in physical and digital formats. The research is justified by the revolutionary potential that Blockchain technology holds for tax compliance activities. The hypothesis guiding this research is that Blockchain technology can be effectively and disruptively applied in the field of Tax Compliance.

Through a thorough analysis of basic concepts related to Blockchain technology, this study reaches the conclusion that the hypothesis is valid. It identifies various fiscal issues that can benefit from the use of this technology and presents concrete cases where it is already being implemented in Brazil. Furthermore, the study explores potential applications of Blockchain technology in Tax Compliance based on research and publications by leading accounting and tax auditing firms worldwide.

The topic addressed in this study is highly relevant and timely, as the practical possibilities of Blockchain technology are just beginning to emerge. Recent developments, such as the launch of Blockchain systems by Brazil's tax authorities, further emphasize the importance and timeliness of this research.

In conclusion, this study aims to contribute to the understanding of the potential uses of Blockchain technology in the context of Tax Compliance. It highlights its disruptive potential and offers insights into how this technology can transform the routines of tax professionals in the coming years.