bluuebunny/crossref_metadata_2025 huggingface dataset:
ЕКОЛОГІЗАЦІЯ АГРАРНОГО ВИРОБНИЦТВА ЯК ОСНОВА ФОРМУВАННЯ СИСТЕМИ ПРОДОВОЛЬЧОЇ БЕЗПЕКИ УКРАЇНИ
Authors: Амонс Сергій , Красняк Олена
Published: March 2023

Стаття присвячена дослідженню проблем екологізації аграрного виробництва та формування ефективної системи продовольчої безпеки України в умовах системних ринкових трансформацій. Розкрито сутність продовольчої безпеки та її місце в структурі економічної безпеки держави; охарактеризовано систему забезпечення продовольчої безпеки; методично обґрунтовано послідовність комплексного оцінювання рівня продовольчої безпеки країни. Встановлено, що формування продовольчої безпеки України знаходиться на етапі активної інституційної трансформації економіки, що сприяє побудові ефективного взаємозв’язку та взаємозалежності між населенням держави, аграрним виробництвом та екологізацією економіки. Охарактеризовано механізми формування та окреслено ієрархічні рівні системи забезпечення продовольчої безпеки в контексті посилення євроінтеграційних процесів в Україні.
El error de prohibición y su inclusión en el ordenamiento penal ecuatoriano
Authors: Vaca Katerin Gabriela Vallejo , García Falconí Ramiro José
Published: March 2023

La reciente inclusión del error de prohibición en el Código Orgánico Integral Penal nos permite evidenciar la necesidad de que las normas se interpreten tomando en consideración las actualizaciones que nos presenta la doctrina del Derecho Penal, así como las situaciones diversas que se presentan en la vida real, pues ninguna interpretación será definitiva o válida en todos los tiempos, por lo que la actual incorporación nos permite tener una normativa acorde a la estructura del delito establecida en el 2014.
Derecho Penal Constitucional. Algunos apuntes para su caracterización
Authors: Vidaurri Aréchiga Manuel
Published: March 2023

Se contienen en estas páginas algunas notas que buscan esclarecer el concepto de Derecho penal Constitucional. El punto de partida de estas reflexiones se ajusta a la teoría del Estado constitucional de Derecho, que determina que la Constitución posee un alcance normativo vinculante. De este modo, la llamada carta magna constituye el fundamento básico de la ley penal, que obliga al legislador penal a realizar su función observando los postulados constitucionales.
Cartografía de conceptos regulatorios de lo común en el derecho internacional público en función de su potencial socio-ecológico
Authors: Bonet Ana María
Published: March 2023

Este trabajo aborda reflexivamente conceptos regulatorios de lo común en el derecho internacional - como los de patrimonio común de la humanidad, interés común de la humanidad, herencia común de la humanidad y patrimonio mundial -. Se propone realizar un mapeo genealógico con el fin de detectar los antecedentes que condujeron a la conformación y delimitación de los mismos. A partir de una reflexión crítica sobre su configuración y funcionalidad vigente se analiza su potencial regulatorio en el contexto socio-ecológico de la constelación transnacional.
Síntesis de la contribución institucional de Corte Constitucional de Colombia en tres décadas de funcionamiento
Authors: Restrepo Tamayo John Fernando
Published: March 2023

Sin resumen.
Komputerisasi Akuntansi Pengendalian Persediaan pada J-Mart Karawang berbasis Vb.Net
Authors: Indaryono Indaryono , Yusuf Arif Maulana , Nurhasanah Intan Ayu
Published: March 2023

Sistem informasi akuntansi apabila disajikan dengan bertolak pada sistem yang handal tentu akan menghasilkan informasi yang objektif pula. Salah satu cara dalam mencapai sistem akuntansi yang handal adalah dengan cara pemanfaatan teknologi informasi yang sedang berkembang dewasa ini. Pengelolaan persediaan stok barang yang terkomputerisasi sangat bermanfaat bagi perusahaan perdagangan karena terdapat penjualan yang rutin terjadi atau berulang ulang. Demikian pula dalam menyajikan laporan stok barang dimana laporan stok barang adalah catatan informasi data stok suatu perusahaan pada suatu periode yang dapat digunakan untuk mengetahui jumlah stok barang perusahaan. Sedangkan laporan stok barang digunakan untuk menilai kelangsungan usaha dan mengetahui laba perusahaan. J-Mart yang merupakan minimarket yang dalam pembuatan laporan stok, keuangan, masih mengandalkan pada Ms. Excel yang masih butuh pengolahan terlebih dahulu karena harus menggabungkan data dari buku – buku sehingga untuk pimpinan tidak dapat menerima laporan dengan cepat dan akurat. Hasil dari penelitian ini menghasilkan sebuah sistem persediaan barang berbasis komputer VB.Net dengan SQL Server sebagai databasenya. Hasil keluaran yang diperoleh dari sistem ini adalah laporan persediaan barang. Dengan dibuatnya sistem persediaan barang ini diharapkan dapat mempermudah untuk melakukan proses pencatatan persediaan, terhindar dari kesalahan input dan dapat mengefektifkan waktu penginputan dan penghitungan stok barang yang ada di gudang.
IMPLEMENTASI TRIPLE HELIX DALAM MENINGKATKAN COMPETITIVE ADVANTAGE INDUSTRI KREATIF
Authors: Octoviani Aniza
Published: March 2023

Kemajuan dan kekayaan sebuah negara bukan hanya diukur berdasarkan kuantitas sumber daya alam yang dimiliki tetapi kualitas sumber daya manusia yang kreatif dalam upaya pembangunan masyarakat dalam berbagai bidang kehidupan. Sehingga untuk meningkatkan competitive advantage bertumpu pada kemampuan berinovasi dari berbagai pihak pada beragam dimensi. Dengan demikian dapat dikatakan bahwa pengembangan inovasi dalam meningkatkan competitive advantage, menuntut hubungan antara dua pihak atau lebih, yaitu hubungan antara universitas, industri, dan pemerintah yang disebut triple helix.
Enterprise Architecture Planning Sistem Informasi Rumah Sakit Umum Daerah (Studi Kasus Rsud Soreang)
Authors: Zanuwar Ary -
Published: March 2023

Enterprise architecture planning is a tool that aims to create an alignment between information technology and business for organizational needs. In this case, we will discuss how to use the TOGAF framework in creating an enterprise architecture plan with four components, namely business architecture, information (data), technology, and applications. The Hospital Information System (SIRS) provides services to the community in accordance with Health Law no. 22 of 2004. The objects involved in planning this architecture have a big role in service as the main business, so it can be concluded that the role is active when there is a change in the information system architecture, for example in Soreang Hospital. The results of this study are in the form of an information technology blueprint based on the TOGAF roadmap.
Pengaruh Kualitas Kerelasian (Relationship Quality) Terhadap Loyalitas Apresiator Pada Teater Musikal Anka Adika Production
Authors: Novian Reddy Ahmad , Suwarni Enung , Andini Nepi , Nurfitria Rosa , Zanuwar Ary
Published: March 2023

Tujuan Peneitian ini untuk mengetahui pengaruh relationship quality terhadap loyalitas apresiator teater musikal. Penelitian ini mengunakan metode deskriptif dan verifikatif untuk menjelaskan dan menggambarkan hubungan antara relationship quality dengan loyalitas konsumen. Metode pengumpulan data menggunakan teknik penyebaran kuesioner, jumlah sampel dalam penelitian ini adalah 50. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukan relationship quality terdapat pengaruh yang signifikan terhadap loyalitas apresiator teater musikal. Secara parsial kepercayaan dan kepuasan tidak berpengaruh terhadap loyalitas apresiator teater musikal, sedangkan komitmen berpengaruh terhadap loyalitas apresiator teater musial.
Strategi Target Pasar Pada Produk Custom Acrylic di Kota Bandung
Authors: Firdaus Ridwan Tho At , Sabila Silsi , Yuniarsih Yuyun
Published: March 2023

Tujuan  suatu perusahaan akan tercapai jika memiliki strategi pemasaran yang efektif. Pendekatan pemasaran yang umum adalah dalam hal stratrgi pemasaran yang di dalmnya ada bauran pemasaran,  (produk, harga, lokasi, promosi, orang, proses, dan bukti fisik). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penggunaan bauran pemasaran (7P) dalam pemasaran produk Custom Arcrylik Bandung, serta untuk mengidentifikasi batasan pemasaran untuk produk Custom Arcrylik Bandung. Penelitian studi kasus sebagai sumber data (tempat dan kertas). Pengumpulan data dilakukan melalui purposive sampling. Observasi, wawancara, dan dokumentasi digunakan untuk mengumpulkan data. Peneliti, pedoman wawancara, dan catatan lapangan merupakan instrumen penelitian. Teknik analisis data yang digunakan dalam penelitian ini, yaitu analisis deskriptif dari hasil wawancara, dengan menggunakan kerangka teori yang digunakan dalam penelitian ini. Sebagai metode keabsahan data, peneliti menggunakan triangulasi. Berdasarkan hasil uji kredibilitas (triangulasi sumber dan teknik), Custom Arcrylik Bandung memenuhi unsur-unsur bauran pemasaran (Marketing Mix) dalam setiap proses pemasaran barang-barang Arcrylik.
KUALITAS LAYANAN MENINGKATKAN KEPUASAN PASIEN BPJS RAWAT INAP RSUD RATU AJI PUTRI BOTUNG
Authors: Arifin Sayid , Effendi Asep , Syahidin Rukhiyat , Paramarta Vip
Published: March 2023

Ketatnya persaingan rumah sakit di Indonesia khususnya di Kalimantan Timur baik rumah sakit pemerintah maupun rumah sakit swasta menyebabkan kepuasan pasien menjadi prioritas utama. Layanan yang diberikan oleh rumah sakit secara prima sesuai dengan harapan mereka akan memberikan kepuasan kepada pasien. Rumah sakit baik milik pemerintah maupun swasta hendaknya dapat menilai faktor apa saja yang dapat memberikan kepuasan kepada pasien. Atas dasar hal tersebut di atas maka tujuan pada penelitian ini adalah untuk menguji dan menganalisis pengaruh kualitas layanan dengan dimensi TERRA (tangible, empathy, responsive, dan assurance) terhadap kepuasan pasien. Responden pada penelitian ini adalah pasien pengguna BPJS dengan lokasi penelitian RSUD Ratu Aji Putri Botung. Metode penelitian yang digunakan yaitu kuantitatif dengan pendekatan deskriptif verifikatif. Jumlah sampel sebanyak 96 dengan teknik pengambilan sampel secara kebetulan ada dan memenuhi syarat pada suatu tempat (accidental sampling). Data penelitian diperoleh dari hasil pengisian kuesioner dengan skala likert dan dianalisis dengan menggunakan teknik analisis Path analysis dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa kualitas pelayanan berpengaruh signifikan terhadap kepuasan pasien dimana diperoleh nilai koefisien determinasi sebesar 0,776. Kesimpulan dari penelitian ini bahwa kualitas layanan mempunyai pengaruh positif dan signifikan terhadap kepuasan pasien. Kualitas layanan semakin baik akan meningkatkan kepuasan pasien pengguna BPJS RSUD Ratu Aji Putri Botung.
PERAN MANAJERIAL DALAM MENINGKATKAN MUTU LAYANAN PROGRAM KESEHATAN LINGKUNGAN (SURVEI PADA PUSKESMAS PENAJAM PASER UTARA)
Authors: Djafar Syamsir , Wirawan Chevie
Published: March 2023

Agar terwujud derajat kesehatan masyarakat setinggi-tingginya pembangunan bidang kesehatan diarahkan sebagai prasayarat untuk mereka dapat hidup lebih produktif dalam kehidupan dan penghidupannya. Diselenggarakannya upaya kesehatan masyarakat (ukm) dan upaya kesehatan perorangan (ukp) oleh pusat kesehatan masyarakat (puskesmas) pada tingkat pertama bertujuan untuk lebih mengutamakan promotif dan preventif. Kabupaten Penajam Paser Utara memiliki 11 UPT Puskesmas dan semuanya sudah terakreditasi dengan rincian: dua terakreditasi utama, tujuh madya, dan dua dasar. Namun berdasarkan penilaian manajemen puskesmas belum cukup mampu menjalankan fungsi dengan baik. Tujuan penelitian ini adalah untuk mengkaji dan menganalisa hubungan antara peran manajerial terhadap mutu pelayanan kesehatan lingkungan di puskesmas yang berada di Kabupaten Penajam Paser Utara. Dimensi dari peran manajerial mencakup peran interpersonal, peran informasional dan peran keputusan. Alat analisa yang digunakan adalah regresi liear berganda, jumlah sampel sebanyak 85 orang yang terdiri dari pegawai 11 UPT Puskesmas. Metode pengambilan data berupa penyebaran kuesioner dengan 21 pertanyaan tertutup. Hasil dari penelitian membuktikan bahwa peran interpersonal, peran informasi, dan peran keputusan mempunyai pengaruh signifikan terhadap mutu kesehatan lingkungan baik secara partial maupun secara bersama-sama.
HUKUM PERCERAIAN DISEBABKAN OLEH LI’AN
Authors: Faizin Faizin
Published: March 2023

According to Islamic law, the despair and the end of a marriage in a conjugal situation can occur at the instance of her husband through divorce. While the conclusion of a marriage is the will of the husband and wife can occur through curses, that the oath taken spouses in which there is the curse of God if the statement is not true with respect to his vow husband alleged that his wife had committed adultery with another man. The allegations in the absence of witnesses, as required for the issue of adultery four witnesses. My husband Saw his wife admitted having sexual relations with another person, whereas witness Saw the act of adultery, the wife or husband denies and says that for several months did not have sexual relations with a variety of reasons. Under the provisions of article 162 is a common thread that can be taken by the husband and wife do li'an each other, then there was a break between them for ever. Children conceived following his mother.Menurut syari’at Islam, putus asa dan berakhirnya suatu perkahwinan dalam keadaan suami-istri dapat terjadi atas kehendak suami melalui talak. Sedangkan berakhirnya suatu perkawinan atas kehendak suami juga isteri dapat terjadi melalui li’an, yaitu sumpah yang dilakukan suami atau isteri yang didalamnya terdapat pernyataan sikap dilaknat Allah jika sumpahnya tidak benar sehubungan dengan tuduhan suami bahwa isterinya telah berbuat zina dengan laki-laki lain.Tuduhan itu tanpa kehadiran saksi, seperti disyaratkan untuk masalah perzinaan yaitu empat orang saksi. Suami mengaku menyaksikan isterinya melakukan hubungan seksual dengan orang lain, sebagailayaknya saksi menyaksikan perbuatan zina, atau suami mengingkari kandungan isterinya dan mengatakan bahwa selama sekian bulan tidak pernah melakukan hubungan seksual dengan berbagai alasan. Berdasarkan ketentuan pasal 162 tersebut dapat diambil benang merah bahwa suami-isteri saling melakukan li’an, maka terjadilah perpisahan antara keduanya untuk selama-lamanya.  Anak yang dikandung dimasabkan kepada ibunya
PENGARUH FAKTOR-FAKTOR SOSIAL TERHADAP IJTIHAD ABU BAKAR AL-SHIDDIQ
Authors: Hamzah Ali
Published: March 2023

Abu Bakar, a caliph which is very close to the Messenger and those who believe, first of all among adults. His Ijtihad (struggle) is very influential on the development of religious Muslims at the time. Because of to the strength and solidarity of Muslims at that time, Muslims still exist, as in the time of the Prophet of Islam, even in certain areas there is progress and a significant advantage which was inspired by some of his brilliant effort. Review of various aspects of leadership, can work well, because it was driven by a very admirable character that he had with the Muslim countries. Abu Bakar seorang khalifah yang sangat dekat dengan Rasul dan termasuk orang yang pertama sekali beriman dari kalangan orang dewasa. Ijtihad-ijtihad beliau sangat berpengaruh terhadap perkembangan keagamaan umat Islam pada saat itu. Berkat keteguhan dan kebersamaan umat Islam pada saat itu, umat Islam tetap eksis, sebagaimana Islam di masa Rasul, bahkan pada bidang tertentu terdapat kemajuan dan keunggulan yang sangat berarti  yang diilhami oleh beberapa ijtihad brilian beliau. Kepemimpinannya ditinjau dari berbagai aspek, bisa berjalan dengan baik, karena dimotori oleh karakter yang sangat terpuji yang beliau miliki plus kekompakannya dengan  warga negara  Islam.
HUKUM ISLAM SEBAGAI REVOLUSIONER DAN EGALITER DALAM KEHIDUPAN SOSIAL
Authors: Arzam Arzam
Published: March 2023

The law of pre-Islamic pagan racist, feudal and patriarchal, Islamic appear to bring changes to the character of law as opposed to pagan law. Islam teaches equality is reflected in the principles and laws as well as the behavior of the Prophet Muhammad and his followers who want the egalitarian life. Quraish against Islam conflict is closely linked to the religious aspect and the social aspect is a counter to the egalitarian system of Islamic law. And by implication, the understanding of Islamic law must be followed by the realization that Islamic law has egalitarian character and it is a social change of the law that are not egalitarian Jahiliyyah be egalitarian Islamic law Hukum Jahiliyyah pra-Islam yang rasialis, feodal dan patriarkhis, Islam lahir dan muncul dengan membawa perubahan hukum dengan karakter yang bertolak belakang dengan hukum Jahiliyyah. Islam mengajarkan kesetaraan yang tergambar dari prinsip-prinsip dan hukum-hukumnya serta perilaku Nabi Muhamad Saw beserta para pengikutnya yang menghendaki adanya kehidupan egaliter. Pertentangan Quraisy terhadap Islam yang berkaitan erat dengan aspek keagamaan dan aspek sosial merupakan suatu kontra terhadap sistem hukum Islam yang egaliter. Dan sebagai implikasinya, pemahaman terhadap hukum Islam harus diikuti dengan kesadaran bahwa hukum Islam itu memiliki karakter egaliter dan hal tersebut merupakan sebuah perubahan social dari hukum Jahiliyyahyang tidak egaliter menjadi hukum Islam yang egaliter.
Larval cannibalism in Phyllobates poison frogs
Authors: Marquez Roberto
Published: March 2023

Cannibalistic behaviour between tadpoles of dendrobatoid poison frogs has been observed in several species with complex parental care dynamics, leading to the idea that it may have played a role in the evolution of parental care. However, the existence or characteristics of this behaviour beyond a handful of well-studied species remains largely unknown. I report direct and indirect observations of larval cannibalism in two species of the genus Phyllobates, which seem to occur less frequently than in other, better studied species, and possibly associated with body size differences. Beyond expanding the phylogenetic breadth of tadpole cannibalism among poison frogs, my observations point to interesting aspects of this behaviour, such as its apparently plastic and continuous nature, and highlight the importance of studying other lineages to understand the its drivers and effects on poison frog evolution.
Investigating Language Learning Strategies Used Among Afghan Post Graduate TESL Students When Reading Academic Texts
Authors: Zaheer Ziaurrahman , Hashimi Abdul Jalil
Published: March 2023

This study aims at investigating the language learning strategies used among afghan Post Graduate Students at Universiti Teknologi Malaysia UTM when reading academic texts. Oxford's (1990) strategy inventory language learning questionnaire has been used to collect the data. The respondents of the study are thirty Afghan Post Graduate Students from Teaching English as a Second Language TESL program, including twenty eight male and two female students from the first, second, third and fourth semesters. The finding of the research indicated that Afghan TESL Post Graduate Students are high users of language learning strategies, and their most preferable strategies are metacognitive, social, cognitive affective compensation, and memory strategies.
An Analysis of Factors Affecting Malaysia’s Youth Unemployment Rate
Authors: Singh Neha Bhubhindar , Lee Yvonne Lean-Ee
Published: March 2023

This study aims to identify if macroeconomics-related indicators consisting of gross domestic product (GDP), inflation, population and economic shocks are related in the Malaysia’s youth unemployment. The youth unemployment rate and its determinants’ data from an extended period of 1982 to 2020 were obtained from the Department of Statistics Malaysia (DOSM). By employing the autoregressive distributed lag (ARDL) analysis, findings show that Gross Domestic Product and Population significantly affect Youth Unemployment in the long-run. These findings indicate that the Malaysian government should develop youth-specific strategies to combat youth unemployment, with Technical and Vocational Education Training (TVET) quality and availability being one of the key initiatives. Emergency income support for youth starting in the job market ought to be provided as well, to assist them during economic shocks. Future research that includes foreign direct investment and gender variables together with youth unemployment data utilised in the current study is recommended.
Increasing e-loyalty of banking customers through customer trust and commitment
Authors: Cahaya Yohanes Ferry , Mursitama Tirta Nugraha , Hamsal Mohammad , Tjhin Viany Utami
Published: March 2023

This study intended in evaluating as well as validating the importance of customer trust and commitment in mediating the impact of omnichannel perceived value (OPV) and customer involvement on electronic loyalty at BUKU IV bank’s customers in Jabodetabek. Descriptive quantitative is the method used in this research with the assistance of a causal approach with a total sample of 245 respondents which were then analysed by PLS-SEM (Partial Least Square-Structural Equation Model). The results of this research found that omnichannel perceived value, as well as consumer engagement both partially and cooperatively, had positive and significant effect on the trust of Customers at BUKU IV banks in Jabodetabek, OPV, consumer engagement and trust of customers both partly or cooperatively have a positive and significant effect on the commitment of customer at BUKU IV Banks in Jabodetabek. Moreover, trust and commitment either partially or jointly have a positive and significant effect on e-loyalty of Banking customer at BUKU IV banks in Jabodetabek. The implication of this research reveals that in order to increase the e-loyalty of the customers, it requires boosting OPV, engagement of consumers, trust, and commitment of the customer.
RESOLVING CONFLICT WISELY - A SCHOLARLY DIALOGUE WITH EMERITUS PROFESSOR IN PEACE AND CONFLICT STUDIES
Authors: Abdalla Amr , Mohd Ali Norfadhilah
Published: March 2023

This dialogue highlights why knowledge on conflict and conflict resolution is an essential skill for the society. It serves a broad introduction to the nature, scope and practices of conflict resolution. Knowledge on conflict resolution allows the society to understand the fundamental problems that give rise to conflicts, the power dynamics and recognition of interests of all parties. It emphasizes the contextual nature of descriptions of peace and conflict and the importance of a thorough analysis in determining the most effective course of intervention. Here, the notion of wise and unwise approaches in conflict resolution is explained referring to the actions taken by parties to curb escalations of disputes, by shifting the emotional positions to the achievement of interests of both parties. Another crucial observation is the relationship between law and the solutions proposed in peace and conflict studies, with examples from both interpersonal and international conflicts. The elaboration is based on the C.R SIPPABIO framework as a comprehensive approach to study conflict resolution introduced by Emeritus Professor Dr Amr Abdalla in his scholarly works. The Islamic viewpoints on conflict resolution are discussed in an interesting way, and it is highlighted how, in addition to focusing on legal interpretations, Quranic interpretations must also take into account ethical dimensions and accountability to God.
State regulation of the sphere of higher education as an element of the development of the national economy
Authors: Melnykova Olha , Oliynyk Julia
Published: March 2023

The article substantiates the expediency of state regulation in the sphere of higher education; the theoretical principles of state intervention in the market of higher education educational services are revealed; the structural elements of the state regulation system are defined, in particular, the object, the subject, goals, tasks, models, concepts, principles and functions of regulation; the methods of state regulation in the sphere of higher education are classified. The study also characterizes the directions of the administrative and legal mechanism of state regulation in the national sphere of higher education, such as management of the higher education system at various levels, regulation of the specialists training scope in certain specialties and educational levels, standardization of the higher education content, licensing and accreditation, certification and advanced training of scientific and pedagogical personnel, organization of an introductory company, conducting an audit of activities in the field of higher education, development of international cooperation, as well as the tools for their implementation are highlighted. The use of tools of organizational, economic and social mechanisms of state regulation of higher education in Ukraine, namely price control for educational services, financing of higher education, tax leverage, provision of employee incomes, crediting of higher education recipients, and state support of higher education subjects in conditions of martial law. The paper also proposes the directions of state regulation regarding the further development of the higher education sphere in the war and post-war periods, in particular, the attraction of opportunities to compensate for the destruction and the organization of the educational process offline; creation of conditions for retaining qualified personnel and providing a contingent of higher education applicants in Ukrainian higher education institutions; training of specialists in popular specialties; restoring the work of damaged or displaced higher education institutions, transforming them into scientific and educational (innovation) centers; elimination of legal conflicts; provision of high-quality, competitive higher education for various population groups; internationalization of higher education; ensuring digitization of educational activities; reforming the model of budgetary financing of higher education and modernization of crediting mechanisms for higher education.
Accounting and analytical system in the formation and implementation of the financial strategy of the enterprise
Authors: Tytenko Larysa , Pechnikov Serhii , Kyziun Viktoriia
Published: March 2023

The scientific and methodological principles of the creation, functioning and decomposition of the accounting and analytical system in the formation and implementation of the financial strategy of the enterprise are considered and summarized. The relationship between financial strategy and accounting is determined, and the nature of the relationship is definited. It is substantiated that the function of accounting and analytical support should be implemented as a single unit consisting of accounting, financial analysis and management analysis. It is noted that within the framework of accounting and analytical support, the data of the information system of accounting and statistical accounting are interpreted, certain analytical data are substantiated, which form the basis of management decision-making. The object-category composition of the accounting and analytical support for the selection and justification of the financial strategy is systematized, which includes other «internal» data about the organization (enterprise, institution), in particular, additional data necessary for the calculation of target and indicator rates of the financial strategy and information about targets, means and indicators of the general strategy of the organization and its non-financial components. It has been proven that the purpose of accounting and analytical support for the selection and implementation of the company's financial strategy is to create such an information system, within which it is possible to collect, systematize and use information material, analyze it using a special analytical apparatus, develop effective managerial financial decisions and monitor their implementation, implement efficiency diagnostics. As part of the study of the organizational environment of accounting and analytical support for the management of the company's financial strategy, the division of functions between the sectors of centralized accounting (as a structural unit) is distinguished for the purposes of accounting and analytical support for the selection and implementation of the financial strategy. The functional structure of the financing and investment department was built within the framework of managing the company's financial strategy. Organizational support for accounting and analytical support of the financial strategy is structured.
Optimization of the management decision-making system at a construction enterprise
Authors: Dolgalova Olena , Spytsya Roman
Published: March 2023

Optimizing the management decision-making system at enterprises of the construction industry of Ukraine in today's difficult economic conditions is one of the main factors capable not only of adopting and improving the enterprise's management system, but also of ensuring its stability and competitiveness. The results of the analysis of the essence of the process and ensuring the effectiveness of management decision-making, testify to the presence of a large number of opinions of scientists regarding the development of many theories and methods of achieving the necessary results in this direction, but the absence of a single generalized solution. The article considers the main directions of optimization of the management decision-making system on the example of the construction company «Dongarantbud» LLC, the main type of economic activity of which is the construction of residential and non-residential buildings. In accordance with the norms of the current legislation, the enterprise, according to its technical and economic indicators, is classified as a micro or small business entity. It is for such economic entities that the state, at the highest level, implementing the support program, in particular the Law of Ukraine «On the Development and Support of Small and Medium-sized Enterprises in Ukraine», implements certain economic and legal principles and creates favorable conditions in order to ensure a competitive environment and increasing the level of competitiveness for all market subjects. However, conditions of uncertainty and a state of crisis force enterprises of the construction industry to implement a policy of optimization of internal resources and potential, for the possibility of rapid adaptation to the requirements of today's market. Based on the opinion of many scientists regarding the consideration of the organization as a single complex system, taking into account the financial possibilities for implementing changes in small and medium-sized enterprises, appropriate directions for optimizing the management decision-making system, which are based on the reduction of negative factors that affect the effectiveness of decision-making, have been chosen management decisions. On the basis of the received data, a set of measures was formed, which in today's realities is able to optimize the process of making management decisions at the construction enterprise «Dongarantbud» LLC and ensure its effectiveness.
Pension provision for military personnel in the USA: lessons for Ukraine
Authors: Zelenko Natalia , Zelenko Vasyl
Published: March 2023

Pension provision of military personnel is one of the important components of social security of every country. This system should guarantee a decent level of pension payments, because this will contribute to the high attractiveness and perspective of service in the national armed forces and the preservation of the most trained specialists in them. The war with Russia once again proves the need for a professional army, taking into account international practices and the chosen course for joining the European Union and the North Atlantic Alliance. Quite interesting for both analysis and adaptation in Ukraine is the experience of implementing social support for military personnel in the USA, in particular, regarding the receipt of pension payments. In this paper, an analysis of the pension provision of US military personnel is carried out through the prism of pension plans and benefits that this category of citizens claims. The study demonstrated that the US military pension system is effective, focused and structured, and consists of various types of pensions, military personal deductions for retirement accounts, military pensions and pensions under the federal insurance program. The authors prove that this population category is the most socially protected, as evidenced by the results of a study of the level of pension payments to US military personnel, which indicates the high efficiency of this pension system. It should be noted that one of the effective mechanisms for increasing the level of pension provision for military personnel of Ukraine is the adaptation, based on scientific research, of the best world practices regarding the provision of pension payments to this category of recipients. The article analyzes the features of the functioning of the current system of pension provision for US military personnel. The system of pension plans and benefits claimed by US military personnel is singled out. The amount of pension payments to US military personnel in dynamics is considered. Based on the results of the study, appropriate conclusions were drawn and recommendations were made to increase the level of pension payments to military personnel.
Problems and prospects of Ukraines economic cooperation with the countries of the Association of Southeast Asian Nations
Authors: Savchenko Maryna , Kulyavets Viega , Kvasnytska Oleksandra
Published: March 2023

The paper provides an analytical review of the main socio-economic indicators of ASEAN countries. The authors substantiated that one of the main directions of deepening economic cooperation, laid at the basis of the creation of ASEAN, was the promotion of trade both within the grouping and with other countries of the world. The dynamics of changes in the volumes of export and import of the Association of southeast asian nations were studied. The structure of trade in services and the geographical structure of trade in goods of the group for 2021 were analyzed. The issue of economic cooperation between Ukraine and ASEAN countries was revealed. A detailed comparative analysis of the main statistical indicators regarding the development trends of Ukraine's economic cooperation with the ASEAN countries in the field of trade in goods and services was carried out. The commodity and geographical structure of export-import operations between Ukraine and ASEAN countries was considered. A detailed analysis of Ukraine's foreign trade operations by individual ASEAN member countries showed that Indonesia remains the most popular export destination for Ukrainian goods. Further prospects for the development of Ukraine's relations with ASEAN countries in the context of integration into the world economy were highlighted. The methods of scientific research that were used to achieve the goal and to solve the tasks of the article are the following: grouping, classification, quantitative and qualitative comparisons, structural and economic-statistical analysis, graphic. The scientific novelty of the obtained results is the determination of prospects for the further development of Ukraine's trade and economic relations with ASEAN countries. As a result of the study, it was established that both Ukraine and ASEAN countries show mutual interest in intensifying trade and economic relations. In order to strengthen its position in the Asian market, Ukraine should not only increase the volume of exports of food products and ferrous metals to ASEAN countries, but also sign a free trade agreement with them in order to obtain competitive advantages for its products.
Jules Pretty, Sea Sagas of the North: Travels & Tales at Warming Waters (Stroud: Hawthorne Press, 2022)
Authors: Jónsson Þorlákur Axel
Published: March 2023

I welcome this book, a keen Icelandic reader of the coastal culture and communities more or less connected here in the North Atlantic and the North Sea east to Öresund since the Viking Age. Besides the general public, students in teacher education, humanities, and social sciences could get inspired by the tales and the method. I can easily relate to the content of the book. We need to tell stories of the sea, old and new.

The book contains a dedication, contents, preface, maps, pictures, glossary, timeline, on spelling and pronunciation, on time, distances, weights and measures, comments on the text and stories, on the illustrations, acknowledgments, directions on a walk with the author, on the author, advertisements, and invitations to promotions by the author. The way the book reaches out to the reader is pleasing.
Weaving a Journey: 19th-Century Iceland in an Italian Female Narrative
Authors: Perugi Rosella
Published: March 2023

At the end of the 19th century an Italian woman writer, Maria Savi Lopez, published the fictionalized version of a journey to Iceland, Nei Paesi del Nord (In the Northern Countries, 1893). Through the eyes of a group of English people sailing from their home country, the author weaves a choral narrative that spreads among the Italian reading public heterogeneous information about largely unknown cultures, folklores and natural environments. The narrative discourse creates a structured net, where different voices perform specific roles and encourage the readers to partake their adventures while sailing into the protective, comfortable atmosphere of the steamer.
Mathieu Landriault, Jean-François Payette and Stéphane Roussel (eds.), Mapping Arctic Paradiplomacy – Limits and Opportunities for Sub-National Actors in Arctic Governance (Abingdon and New York: Routledge, 2022)
Authors: Egumenovska Kristina
Published: March 2023

The book structurally and thematically spans across several important issues which AI as a digital technology brings into the citizen-government relations, methodologically relying on literature and policy review, workshops, focus groups and semi-structured interviews with authorities in citizen participation, online platforms and artificial intelligence. It begins with the conceptualization of AI and ends with the ramifications of civic tech as the technology used to increase citizens participation and civic engagement. In between, it explores the most common positive and negative effects which algorithms, automation and big data exert over citizen participation in policy making. In fact, given that the participation of citizens in policy-making is a direct expression of popular sovereignty and this participation is based on the assumption that citizens are (1) well informed (2) consulted and (3) included in the decision process, the author presents in separate chapters how the use of AI contributes to these assumptions. The findings, in brief, show that AI creates filter bubbles and echo chambers alongside the digital space allowed for people’s opinions and initiatives; AI assists in ‘digital listening’ and mass-surveillance of these practices not only for national security purposes, but for pure profit; and finally, it also capitalizes via digital advertising on people’s online presence, particularly by gearing their opinion with (individually optimized) propaganda.
Humanitarian response to electoral violence in Nigeria-focus on 2011 general election
Authors: Ayodele Segun Moses
Published: March 2023

The 2011 election is infamously hailed as the most brutal and violent election in Nigeria’s history. Scores were killed; more were displaced from their places of residence, and; most were deprived of the basic necessities of subsistence. The way and manner that the government handled or tackled the humanitarian issue of the 2011 electoral violence have not been adequately understood. Consequently, underpinned by the social inclusion and stakeholders’ theories, this paper sets out to ascertain the humanitarian role the government has played in addressing those affected by the electoral violence of 2011. This study thus, interrogates the major stakeholder in the management of the largest internal displacement camp in Nigeria as a result of the 2011 elections. Hence, the study relies on a limited extent on primary sources of data and heavily on secondary sources of data for analysis. This study reveals that the measures being utilized by the Nigerian government in handling the humanitarian needs of the affected population, most especially internally displaced persons as a result of the aftermath of the 2011 election violence has been on an ad-hoc basis with no solid or structured modus operandi. As an illustration, some lessons learnt by the Kenyan government in addressing some of the humanitarian needs of the affected population were made reference to. In essence, this paper advocates that the government of Nigeria ensure strict, decisive and clear-cut policies on IDPs management in order to avoid ambiguity in boundaries and in the roles of agencies managing internally displaced persons.
Development of teacher professionalism in inquiry learning through learning community
Authors: Risnanosanti Risnanosanti , Susyla Dian , Suyuthie Hasmi , Mursalin M , Naziev Aslanbek , Koklu Onder , Salcedo Audy
Published: March 2023

Mechanisms for motivating and involving teachers in learning and working together with their colleagues are currently quite scarce. This study aims to explore the conditions that support teacher professional development in inquiry based learning through learning communities and examine how teacher professional development will impact students learning outcomes. The five teachers selected were a group of teachers who were members of the lesson study community at SMP Negeri 11 Bengkulu city and participated in this study. The qualitative results in this study reveal that the interactive domain, in which the teacher’s professional learning community works collaboratively by sharing teaching experiences and developing assessment tools, plays an important role in promoting teacher professional development. These results reinforce the understanding that conditions and important supporting mechanisms that must be possessed by an effective model for teachers professional development can lead to improved students learning outcomes.
Enriching students’ language skills for grade 8
Authors: Cerna Glory Mei Sabandal
Published: March 2023

This study assessed the five language skills such as listening, speaking, reading, writing, and viewing and tested their significant relationship with the Grade 8 students’ Average English Grades at Guihulngan National High School-Poblacion, Negros Oriental, school year 2018-2019. Based on the findings, enrichment activities were proposed. The descriptive method was utilized in interpreting the data gathered from the rating sheets showing the students’ English grades, and the adapted questionnaire, testing the skills. Simple Percentage, Weighted Mean, MPS, and T-test were used as statistical tools. The Grade 8 students were Fairly Satisfactory in listening, speaking, and viewing, while they Did Not Meet Expectations in reading and writing. Overall, their performance level was Fairly Satisfactory. Additionally, it was disclosed that the majority or 48 percent of the respondents obtained the general average of Fairly Satisfactory. Moreover, the test of significance revealed that listening, speaking, viewing, and writing have a positive significant relationship with the students’ English grades. However, reading skill was found to have no significant relationship with the students’ grades though both variables possess a positive low correlation. Based on the findings, it can be said that the English Performance level of the Grade 8 students was far below the standard set by the Department of Education which an is Outstanding level, and that Grade in English was a determinant of the Performance level of the respondents. Thus, it is highly recommended that the output of this study be implemented.
Assessment of solid waste management practices in Ikere local government, Ekiti State
Authors: Ajinawo E. J. , Aribasoye M. R.
Published: March 2023

The study assessed solid waste management practices in Ikere local government area of Ekiti state. The purpose of the study was to find out of solid waste management practice. The descriptive survey design research was used for the study. The sample size of three hundred (300) respondents was used for the study.  Five (5) quarters was selected for the study. Five (5) streets were selected from each of the quarters. The simple random sampling technique was used to select sixty (60) houses from each quarter. The instrument for the study contained twenty-nine (29) items structured questionnaire adapted from O’Leary (2014).  A test-retest method of reliability was used, using Pearson’s Product Moment Correlation (PPMC). A coefficient of 0.67 was obtained at 0.05 level of significance. Chi-Square (x2) was used to test the hypotheses, at 0.05 alpha level. The finding of the study on burning of refuse as a solid waste management practice revealed that, the Null hypothesis was rejected therefore the result was significant. The researcher recommended that adequate attention must be given to waste management in order to safe guard human health.
The role of Indonesia Competition Commission (ICC) in enforcing concerted action
Authors: Tambajong Helena B. , Mangundap Annita T.S.F. , Lontoh Rietha Lieke
Published: March 2023

Business competition is one of the important sectors in building the national economy. By realizing fair business competition, national economic development will be created. Law of the Republic of Indonesia Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition was formed to sustain conducive business competition. To oversee the enforcement and implementation of this regulation, the Indonesia Competition Commission (ICC) was formed. Along with the changes, the more demands or pressures that arise. This of course also has an impact on the implementation of business competition. Trying to survive, develop and earn profits is a sure thing that every business actor will do. Demands and the desire to continue to develop make business actors do everything they can to keep making a profit, so that in the end the business actors do not heed the applicable rules. This method of survival and profit is not only carried out individually by each business actor, but also carried out based on a mutual agreement and with the same goal. A joint agreement made between these business actors is called a concerted action. Cases of business competition violations are currently starting to be indicated by the presence of concerted action elements in them. Seeing this situation, the authors feel the need to conduct research to find out the role of the Indonesia Competition Commission (ICC) in resolving business competition cases that occur and what forms of business competition law enforcement in Indonesia are in cases that contain concerted action elements. The research method used is normative legal research based on literature studies which refers to the use of secondary data which includes primary, secondary, and tertiary legal materials.
Problems in learning to read for the lower grades: A case study of class II elementary school students
Authors: Windarti Yuli , Anggreni Made Ayu , Fathurohman Apit , Pratiwi Emy Yunita Rahma
Published: March 2023

Many students experience learning difficulties, one of which is learning to read. The purpose of this study was to analyse the problems of learning to read in class II students of SD Negeri 2 Pengadegan. This type of research is qualitative research. Data collection techniques used observation, interview, and documentation methods. They are checking data validity using triangulation. The results showed that several children still had difficulty in learning to read, which was influenced by two factors, namely internal factor and external factor. The internal factor is the student's lack of interest and lazy behaviour in learning to read. External factors influencing students' reading difficulties can be grouped into the family, school and community environment. From the results of this study, it can be concluded that the learning difficulties experienced by many class II elementary school students are reading learning difficulties. The implications of this research are expected to help teachers provide actions to overcome various learning difficulties experienced by students.