bluuebunny/crossref_metadata_2025 huggingface dataset:
Restriction of Passive Suffrage in the Legislation of the Russian Federation
Authors: Akopov L. V. , Sizko I. A.
Published: October 2024

Introduction. Suffrage is one of the most frequently reformed areas of the national legislation of the Russian Federation. Permanent law making activity and its further interpretation in the frame of law enforcement practices of holding the elections to public authorities not only fail to resolve the disputable issues, but arise the new ones referring to the electoral system regulation. The most important objective in the present day studies of the passive suffrage is to identify the legal collisions and make proposals for filling in the legal gaps encountered by the law enforcers in the context of the tasks set forth before them, i.e. to ensure implementation of the passive suffrage of the candidates. Nowadays, the need to carry out the legal analysis of the impact imposed by the conceptual legislative innovations on using the right to passive suffrage has become evident. The aim of this paper is to analyse the existing restrictions of passive suffrage, as well as to study the eligibility and limits of these restrictions.

Materials and Methods. In the article, the recently published works of native scientists, the mass media materials, federal legislation, decisions of the Constitutional Court of the Russian Federation in the studied area, the regulatory legal acts adopted by the Central Election Commission of the Russian Federation, as well as the results of the work of the election commissions have been analysed. The study was based on such commonly accepted methods of scientific cognition as the dialectical and dogmatic-legal methods, as well as the methods of analysis, synthesis, induction and deduction.

Results. The issues of legitimacy of establishing the additional restrictions to the rights of citizens have been investigated. The conclusion has been made not only of great importance to protect the human rights and freedoms, but of urgent need to comply with the legal restrictions of these rights. The concepts of restrictions and violations of the human and civil rights and freedoms have been differentiated, and the statutory expression of the suffrage restrictions has been analysed. Except for the constitutional provisions (legal capability and criminal record), the content of the additional restrictions introduced at the federal level and referring to the age, residence qualification, presence or absence of a criminal record of committed crimes and torts of extremism has also been disclosed.

Discussion and Conclusion. The essence of the passive suffrage restrictions implies imposing the certain requirements and conditions on a person for him to acquire the eligibility to stand as a candidate in the elections to the public authorities. The system of suffrage restrictions is designed to ensure the high-quality of formation, complete functionality and professionalism of the elected authorities and officials, however could also become a tool for fighting against the opposition.
Comparative Analysis of the Telephone Fraud Liability in the Criminal Law of Russia and Foreign Countries Based on the Dynamics of Damage Example
Authors: Dyatlov G. A.
Published: October 2024

Introduction. The telephone fraud is a serious problem faced both in Russia and abroad. With the development of digital technologies and Internet, the fraudsters find the new ways to deceive citizens by calling them on the phone, pretending to be the representatives of banks, law enforcement agencies or other official institutions. The dynamics of damage caused by such crimes is constantly growing, therefore, the efficient measures should be taken to prevent and suppress fraud. The aim of the article is to conduct a comparative analysis of the criminal law with respect to telephone fraud liability in Russia and foreign countries based on the dynamics of damage example.

Materials and Methods. The methodological basis of the research included the general and specific scientific methods of cognition. Among the general scientific methods, the dialectical and legalistic methods were used. In addition, the method of historical analysis, data analysis and synthesis methods were applied, the legal acts regulating the public relations on countering the telephone fraud were investigated. Also, a comparative legal method was used to analyse and compare different legal provisions. For more complete understanding of the problem, the analysis of the judicial practices of the Russian courts was carried out, which made it possible to evaluate the existing law enforcement practices in the specific situations.

Results. The analysis of the criminal law on fraud liability in Russia and foreign countries, as well as measures enforced to counteract fraud in the Russian Federation, the People's Republic of China and the United States of America, has been carried out. The consequences of fraud as a type of crime have been studied, and the general dynamics of damage from the registered and investigated telephone frauds in the Russian Federation has been analysed. The main trends and features of such cases have been revealed.

Discussion and Conclusion. The analysis of the criminal law demonstrates that fraud liability in Russia and foreign countries has its own features. Studying these differences will help to identify the best practices in countering fraud and to develop the more efficient measures for preventing this type of crime and punishing the fraudsters.
Nosological Pattern of Diseases Accompanied by Chronic Cough in Dogs
Authors: Kartashov S. N. , Petrova M. A. , Butenkov A. I. , Kartashova A. S.
Published: October 2024

Introduction. A practicing veterinarian usually faces difficulties in both diagnosing and treating coughing in dogs. The unsolved problem in diagnosing entails doubts in the efficacy of the prescribed therapy. This is especially relevant for small dog breeds of middle and old age that often suffer from the chronic respiratory diseases and mitral insufficiency due to endocardiosis, and each of these diseases can lead to chronic cough. The aim of the research is to reveal the nosological pattern of the diseases accompanied by chronic cough in dogs.

Materials and Methods. The research was based on the analysis of the medical records of 145 dogs with chronic cough that have attended to the network of veterinary clinics “Vita” (Rostov region) in the period from September 1, 2021 to July 31, 2024. The research was carried out using the following equipment: Karl Storz video bronchoscope (PAL colour system, working channel 2.3 mm, gaze direction 0°, aperture angle 120°, up/down deviation 180°/100°, depth of field 3–50 mm, working length 61 cm, outer diameter 6.2 mm); premium ultrasound scanner with improved image quality on the ZST+Mindray Vetus 9 platform; Maxivet 400 veterinary X-ray digital DR system; Poli-Spectrum–8/B computerassisted electrocardiograph; automatic hematology analyzer Idexx ProCyte Dx; automatic biochemistry analyzer Idexx Catalyst One; digital microscope Celestron.

Results. The conducted research allowed us to find out the main causes of coughing in dogs. The most common cause of chronic cough found in these animals was chronic bronchitis, including that occurring simultaneously with the collapse of the upper respiratory tract. The rarest revealed cause of chronic cough was endocardiosis.

Discussion and Conclusion. Coughing in dogs is not a characteristic sign of endocardiosis: even when the disease was clinically evident, coughing was observed only in the cases of lung congestion and interstitial pulmonary edema. As a rule, dogs with endocardiosis that have a pronounced loud cough intensifying after exertion, have a concomitant disease of the upper respiratory tract. Coughing in dogs with endocardiosis and upper respiratory tract lesion does not go away upon getting merely a specific endocardiosis treatment.
Comparing the Efficacy of the Medicinal Products Expresstabs® and Inspector Quadro in Treating Otodectosis in Foxes in Fur Farming Conditions
Authors: Romashova E. B. , Kuznetsov Yu. E. , Engasheva E. S.
Published: October 2024

Introduction. Fur farming is a cost-effective sector of Russian agriculture, therefore the livestock health issues are relevant. The growth, development and productivity of fur caged breeding animals are affected by various biotic and abiotic factors. Among the biotic factors are diseases, in particular invasive ones, caused, among other things, by ectoparasites. Pathogens associated with ectoparasites often infect fur animals and are widespread. The aim of our work is to study the efficacy of using the medicinal products ExpressTabs® and Inspector Quadro Tabs in treating the otodectosis in foxes in fur farming conditions.

Materials and Methods. The study was carried out with 30 caged breeding foxes aged 2 years at Fur Farm “Savvatevo” LLC (Tver Region, Savvatevo village). Foxes were divided into 2 experimental and 1 control groups. Foxes were preliminarily examined clinically, samples of material from the auricles and external auditory canals were taken to find the ear mites Otodectes cynotis. The ExpressTabs® was used in foxes for the first time. The ExpressTabs® and Inspector Quadro Tabs were used according to the instructions, individually, perorally, with a small amount of feed and subsequent observation. To assess the efficacy of the medicinal products, control sampling and microscopy of material from the auricles and external auditory canals were carried out 48 hours, 7 days and 28 days after the start of the experiment. Blood samples were also taken to monitor the parameters before and after administration of the ExpressTabs®.

Results. Based on the results of the experiment, we have established the high efficacy of the antiparasitic drugs ExpressTabs® and Inspector Quadro Tabs in treating fox otodectosis in caged breeding conditions. When using the ExpressTabs®, the efficacy was 90% against the ear mite O. cynotis: on the 28th day after the start of using the medicinal product, during the examination of foxes using microscopy, we found only one animal having 4 specimens of O. cynotis in the material from the auricles and external auditory canals, however, all the mites were motionless and without signs of life. The efficacy of the Inspector Quadro Tabs against the ear mite O. cynotis was 80%: on the 28th day, during the examination, only two animals were found to have mites in the scrapings, however, also without signs of life. According to the blood test results, the drug ExpressTabs® proved to have no any pronounced toxic effect on the body of foxes and is safe for use in caged keeping conditions.

Discussion and Conclusion. The drugs ExpressTabs® and Inspector Quadro Tabs have shown high efficacy in foxes with otodectosis. These medicinal products can be introduced into the veterinary practices of the fur farms for treating foxes with otodectosis.
Lo spazio linguistico italo-romanzo in prospettiva insulare
Authors: Linzmeier Laura , Soares da Silva Davide
Published: October 2024

Der Beitrag beschäftigt sich mit in der Vergangenheit und/oder Gegenwart italoromanisch geprägten Inselgemeinschaften im Mittelmeer. Ausgehend von der Frage Was ist eigentlich eine Insel? eröffnet der Beitrag eine Neuperspektivierung, die das sprachliche Profil von Inseln im Rahmen einer epochenspezifischen Einordnung in den Fokus der Betrachtungen rücken möchte. Die Ausführungen sollen verdeutlichen, dass Inseln wesentliche Bestandteile des sprachlichen Panoramas der historischen und heutigen Romania darstell(t)en und bedingt durch ihre Lage, Größe, Begrenztheit und weitere Faktoren einer besonderen Dynamik bei der Sprachraumbildung unterlagen/liegen. Durch ihren unterschiedlichen Grad an – teils fremdbestimmter – Öffnung und Schließung waren/sind Mittelmeerinseln u. a. Orte des intensiven Sprach- und Kulturkontakts. Der Beitrag möchte an der italoromanischen Insel orientierte Untersuchungsmöglichkeiten für die linguistische Forschung aufzeigen, die es zudem erlauben sollen, das Konzept der Italo-, Gallo-, Ibero-Romania neu zu denken, ohne dabei das Verständnis von ‚Insel‘ im geologischen Sinne vollständig aufzulösen.
Istilah-istilah kepercayaan lokal dan identitas budaya masyarakat Bengkulu
Authors: Harmia Citra Dewi
Published: October 2024

Artikel ini bertujuan untuk mendeskripsikan bentuk, makna serta nilai kebudayaan dari istilah-istilah yang digunakan dalam sistem kepercayaan masyarakat Bengkulu. Penelitian ini menggunakan pendekatan etnolinguistik untuk memaparkan kaitan antara makna leksikal dengan unsur serta nilai budaya masyarakat yang tercermin di dalamnya. Istilah yang diteliti dalam penelitian ini dikategorikan ke dalam empat jenis sistem kepercayaan, yaitu (1) kepercayaan pada dewa-dewa, (2) kepercayaan pada makhluk halus, (3) kepercayaan pada kekuatan gaib, dan (4) kepercayaan kepada kekuatan sakti. Metode penelitian yang digunakan dalam artikel ini merupakan metode deskriptif-kualitatif. Data yang digunakan dalam penelitian ini diambil dari istilah-istilah kepercayaan gaib yang masih digunakan oleh masyarakat di berbagai daerah di Provinsi Bengkulu. Data kemudian dianalisis dari segi makna leksikal, lalu dikaitkan dengan unsur nilai dan budaya yang tecermin pada masyarakat yang menggunakan istilah tersebut, penggunaan istilah juga akan diidentifikasi dari segi konteksnya untuk menunjukkan fenomena pergeseran makna dari istilah tersebut jika digunakan dalam konteks kehidupan sosial masyarakat.
Ekler A - İhtiyaç Analizi Anketi
Authors: Sousa Carla , Pereira Júlia , Casimiro Cátia
Published: October 2024

Bu İhtiyaç Analizi Anketi, Zihinsel Engelli Kişilerin işgücüne tam katılımı için ihtiyaçlar hakkındaki algıları toplamayı amaçlamaktadır. İstihdama Engel Yok (2022-1-SE01-KA220-ADU-000089826) Avrupa projesi çerçevesinde geliştirilen bu anket, engelli bireylere veya içerme alanında çalışan ve deneyimleri sayesinde araştırılan konuyu anlayabilecek ve değerli öz algılar sağlayabilecek diğer kişilere uygulanmak üzere tasarlanmıştır. Alandaki profesyoneller için müdahale, eğitim ve kapasite geliştirmeye odaklanan bir projenin hazırlık aşamasının bir parçası olduğunu vurgulamak önemlidir, bu nedenle psikometrik özellikleri sistematik olarak incelenmemiştir. İtalya, Portekiz, İsveç ve Türkiye’deki çevrimiçi uygulamasından elde edilen keşif verileri bu kitabın I. Bölümünün 2. Kısmında sunulmuştur. Son olarak, ekip, bu ve diğer araçların erişilebilir dilde versiyonlarını geliştirmek için tekrar gözden geçirilmesinin önemini vurgulamak ister; bu, bilişsel erişilebilirliklerini ve Zihinsel Engelli Kişilerin bilimsel araştırma sürecine katılımını teşvik edecektir (Casimiro et al., 2023; McDonald et al., 2023).
Ethnic Identity in the Regions of the Urals, Siberia and the Far East (Based on the Results of a Sociological Survey)
Authors: Smirnova Tatyana B.
Published: October 2024

The article presents the results of an ethno-sociological study conducted in the regions of the Ural, Siberian and Far Eastern federal districts. One of the objectives of this study was the analysis of ethnic identity, its comparison in national regions and in regions with a predominantly Russian population, among people of different age groups. In general, ethnic identity turned out to be less important for the inhabitants of the regions of the Asian part of Russia than the all-Russian or regional identity. But in the national republics, especially among representatives of the titular peoples, ethnic identity is more pronounced.
Manifestation of Multiple Ethnic Identity Among Russian-Ukrainian Bietnors of Russia
Authors: Lyulya Natalya V.
Published: October 2024

Based on the materials of a comprehensive ethnosociological study in five regions of Russia, the manifestation of ethnic identity among the Russian-Ukrainian population is considered. It was revealed that the feeling of their ethnic identity for bietnors is directly related to the national composition of the region and settlement, and also manifests itself differently when interacting with an internal or external contact group. The sense of their ethnic identity of the Bietnors varies and depends on the age of the respondents, as well as the territory of their residence (compact or dispersed) and the region.
Reminiscence about the Last Celebration of the St. Tatyana's Day in Soviet Russia
Authors: Antoshchenko Aleksandr V.
Published: October 2024

The recollection of Vera Falböck about the last celebration of Tatyana's Day, the holiday of Russian students, are published. In the preface, the publisher characterizes the conditions for the appearance of the document and gives a brief biographical note about the author. The document is stored in the State Archives of the Russian Federation among the profiles of graduates of higher educational institutions who emigrated from Soviet Russia. The text is brought into line with modern rules of spelling and punctuation.
Ethnic Culture of Belarusians in Siberia and the Far East: Traditions and Modernity
Authors: Zhigunova Marina A.
Published: October 2024

The author analyzed a new monograph by R. Fedorov, a senior researcher at the Institute for Problems of the Development of the North of the Tyumen Scientific Center of the Siberian Branch of the Russian Academy of Sciences, Doctor of Historical Sciences. The book is devoted to the peculiarities of self-awareness, preservation and transformation of the ethnic culture of Belarusians in Western and Eastern Siberia in the second half of the 19th - early 21st century. It also presents demographic information on the dynamics of their numbers and settlement, illustrations of the described cultural phenomena.
A.V. Sveshnikov in the Project “Know the World of History” (Based on Correspondence)
Authors: Nazyrov Pavel F.
Published: October 2024

The publication presents the memoirs of Pavel Nazyrov, editor-in-chief of the popular science magazine “Know the World of History. A Popular Encyclopedia of Historical Science” (“Poznaj mir istorii. Populyarnaya enciklopediya istoricheskoj nauki”) about his collaboration with medievalist historian Anton Sveshnikov. On the basis of Internet correspondence, the work on the preparation of two issues of the journal dedicated to medieval studies and the French historian Mark Blok is revealed, the role of A. Sveshnikov is revealed not only as a researcher, but also as a popularizer of historical science.
Memory about a Scientist as a Part of Public Memory: (Re)Construction (People, Texts, Signs)
Authors: Komar Iana V.
Published: October 2024

The article analyzes the memory of a scientist in the discourse field as part of public memory. In the concept of discursive practices, we include oral and written materials of the scientist himself, about the scientist, in memory of the scientist (commemorative practices as a set of public acts of constructing and reconstructing the image of a scientist in a modern context). The source base was the information resource of educational and cultural institutions and the results of the participant observation method. The methodology of the research is based on the socio-cultural approach and some provisions on T. Shola's mnemosophy. The layer of empirical material for the period 2010-2020 is taken as a basis. The conclusions show that in the organization of the cultural memory of a scientist a significant place is given to discourse memory, since the construction, reconstruction and commemoration is carried out for the most part at the expense of texts, signs, and communicative practices. At the same time, in parallel with traditional techniques the growth of new forms of commercial practices is noticeable.
Analisis Perencanaan Pajak untuk Meminimalkan Beban Pajak pada Swalayan Surya Balong
Authors: Methasari Yasiinta Nur , Ulfah Ika Farida
Published: October 2024

“Tujuan penelitian ini adalah untuk melakukan perencanaan pajak (Tax Planning) yang tepat dalam rangka untuk meminimalkan jumlah beban pajak PPN Terhutang pada Swalayan Surya Balong Tahun 2020.” “Metode Analisis yang digunakan adalah metode deskriptif kuantitatif, dimana peneliti mengambil data-data yang berhubungan dengan data PPN Tahun 2020 yaitu penjualan dan pembelian BKP.” “Jenis data yang digunakan adalah data primer dan sekunder.” “Hasil penelitian menunjukkan bahwa dengan penerapan Tax Planning Swalayan Surya Balong dapat melakukan penghematan atau meminimalkan beban pajak sebesar Rp 48.865.247.”
Analisis Sistem Pengendalian Internal Atas Pemungutan Dan Penyetoran Retribusi Pasar Pada Dinas Perdagangan Kota Madiun
Authors: Fitriani Ela , Hidayah Nurul
Published: October 2024

Tujuan dari riset adalah untuk mengetahui suatu Sistem Pengendalian Internal yang diterapkan atas pemungutan dan penyetoran retribusi pasar pada Dinas Perdagangan Kota Madiun apakah sudah memadai. Penelitian ini menggunakan jenis penelitian kualitatif deskriptif. Subjek penelitian ini pada Dinas Perdagangan Kota Madiun yang beralamat di Jalan Salak No.67, Taman. Objek penelitian adalah sistem pemungutan dan penyetoran retribusi pasar, analisis perbandingan yaitu dengan Peraturan Pemerintah (PP) Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP). Sumber data yang digunakan dalam penelitian ini adalah sumber data primer. Teknik pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Berdasarkan hasil penelitian menunjukkan bahwa Sistem Pengendalian Intern atas pemungutan dan penyetoran retribusi pasar tergolong cukup memadai. Didalam pengelolaan retribusi pasar sudah diterapkannya unsur-unsur SPIP dimana terciptanya Lingkungan Pengendalian, Peniliaian Risiko, Kegiatan Pengendalian, Informasi dan Komunikasi, dan Pemantauan. Namun terdapat sub unsur yang masih belum memadai terutama mengenai pengendalian atas pengelolaan sistem informasi dan manajemen informasi sehingga diharapkan dievaluasi kembali sesuai SPIP.Kata Kunci: PP Nomor 60 Tahun 2008, Sistem pengendalian intern, Pemungutan dan Penyetoran retribusi pasar.
Analisis Sistem Penerimaan dan Pengeluaran Kas pada PT PLN (Persero) Area Ponorogo
Authors: Anggraini Veltry , Ulfah Ika Farida
Published: October 2024

Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana sistem informasi akuntansi penrimaan dan penggeluaran kas yang ada pada PT. PLN (Persero) Area Ponorogo. Lokasi peneltian ini adalah PT. PLN (Persero) Area Ponorogo yang berada di jalan Arif  Hakim No. 8 Ponorogo. Metode  pengambilan data yang digunakan adalah wawancara, dokumentasi dan literature sedangkan metode analisis deskriptif kualitatif. Hasil penelitian yang diperoleh adalah sebagai berikut : sistem penerimaan kas tidak menggunakan penjualaan tunai melainkan melalui pengajuan dana anggaran kepada PT. PLN (Persero) Distribusi Jawa Timur. Sistem informasi akuntansi penerimaan dan pengeluaran kas pada PT. PLN (Persero) Area Ponorogo telah dilakukan menggunakan komputerisasi yang melibatkan bagian keuangan dan akuntansi dalam proses pembayaran dan pembayarannya dilakukan melalui bank sehinggga tidak ada penrimaan dan penggeluaran uang kas secara berlebihan. Perbandingan antara teori sistem penerimaan dan pengeluaran kas dengan PT. PLN (Persero) Area Ponorogo tersebut sudah sesuai dengan teori yang ada.Kata Kunci :  Penerimaan Kas dan Pengeluaran Kas.
Peran Risiko Operasional Dalam Memoderasi Pengaruh Corporate Governance Terhadap Financial Statement Fraud
Authors: Farani Dinesh Basti
Published: October 2024

Dinesh Basti Farani. Peran Risiko Operasional dalam Memoderasi Pengaruh Corporate Governance terhadap Financial Statement Fraud (Studi pada Bank Umum yang Terdaftar di BEI).Peningkatan kecurangan pelaporan keuangan yang dilakukan perusahaan publik akan meningkatkan kekhawatiran di kalangan masyarakat, termasuk investor, auditor, kreditur dan pemangku kepentingan lainnya. Aktivitas fraud yang dilakukan oleh perusahaan berpotensi meningkatkan biaya risiko operasional, yakni berupa denda atau sanksi yang harus ditanggung apabila perusahaan terdeteksi melakukan penipuan (fraud). Corporate governance merupakan salah satu cara untuk mengurangi tindakan-tindakan ilegal yang dilakukan oleh pihak manajemen, khususnya yang terkait dengan kecurangan laporan keuangan perusahaan.Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh corporate governance terhadap financial statement fraud pada perusahaan perbankan yang terdaftar di BEI dengan dimoderasi oleh risiko operasional. Pengembangan model penelitian dilakukan dengan mengkaji dan menganalisis ulang baik pengaruh langsung antara corporate governance terhadap financial statement fraud, maupun pengaruh tidak langsungnya melalui peran moderasi risiko operasional.Sampel yang digunakan dalam penelitian ini adalah Bank Umum yang terdaftar di BEI. Berdasarkan kriteria populasi yang ditetapkan, maka diperoleh jumlah populasi sebanyak 25. Teknik pengambilan sampel yang digunakan adalah metode sensus, dengan periode pengamatan selama tiga tahun, sehingga total unit data yang diolah adalah sebanyak 75 unit. Analisis data menggunakan model analisis regresi moderasi dengan metode Moderated Regression Analysis (MRA), yang dilakukan melalui bantuan software SPSS versi 23.Hasil penelitian menunjukkan bahwa pelaksanaan corporate governance dapat meningkatkan tindakan financial statement fraud yang dilakukan oleh Bank. Sebaliknya interaksi pelaksanaan corporate governance dengan risiko operasional dapat menurunkan tindakan financial statement fraud yang dilakukan oleh Bank. Temuan penelitian memberikan indikasi bahwa ketika Bank mengkalkulasi besarnya risiko operasional dalam pengelolaan bisnis mereka, maka tindakan kecurangan pada publikasi laporan keuangan akan dikurangi atau diturunkan. Bagi penelitian selanjutnya disarankan untuk menggunakan pengembangan model analisis berdasarkan kapitalisasi pasar sehingga bisa didapatkan hasil analisa secara lebih komprehensif.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) (Study Kasus Pada UMKM Poklahsar Wisna Fresh)”
Authors: Dewi Pratiwi Kartika
Published: October 2024

Tujun penelitian ini adalah untuk membantu pemilik UMKM POKLAHSAR Wisna Fresh dalam melakukan penyusunan Laporan Keuangan. “Banyaknya manfaat yang diperoleh dari penyusunan laporan keuangan dalam sebuah usaha, seperti dapat diketahuinya posisi keuangan usaha yang dijalankan, laba atas aktivitas usaha mengalami kenaikan atau mengalami penurunan di setiap bulannya, sebagai acuan dalam pengambilan keputusan, sebagai salah satu syarat ketika ingin mengajukan pinjaman pada lembaga keuangan, maka sudah seharusnya suatu usaha menyusun laporan keuangan.” “Terlebih lagi Ikatan Akuntansi Indonesia telah menyusun Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM).” Penelitian ini menggunakan metode penelitian kuantitatif dengan sumber data primer dan data sekunder. Data-data yang diperlukan diperoleh dengan cara wawancara langsung bersama pemilik usaha dan dengan dokumentasi. Hasil penelitian menunjukkan bahwa pada periode 28 Februari 2021 UMKM POKLAHSAR Wisna Fresh memiliki total aktiva Rp 72.480.266 dan total pasiva Rp 72.480.266 dengan laba atas penjualan sebesar Rp 1.262.499. Untuk periode 31 Maret 2021 total aktiva yang dimiliki mengalami kenaikan menjadi Rp 77.628.870 dan total pasiva Rp 77.628.870 dengan laba yang diperoleh sebesar Rp 5.305.104. Selanjutnya periode 30 April 2021 dimiliki Aktiva sebesar Rp 94.270.350 dan total pasiva Rp 94.270.350 dengan laba sebesar Rp 16.863.480.
Analisis Implementasi Perlakuan Akuntansi Aset Tetap PSAP No. 07 Berdasarkan PP No. 71 Tahun 2010
Authors: Ulfi Eka , Hartono Arif , Hidayah Nurul
Published: October 2024

Penelitian ini bertujuan untuk mengetahui implementasi perlakuan akuntansi asset tetap menurut Peraturan Pemerintah No. 71 Tahun 2010 pada Dinas PMPTSP Kabupaten Ponorogo serta melihat ada tidaknya kesesuaian perlakuan akuntansi asset tetap pada Dinas PMPTSP Kabupaten Ponorogo dengan PP No. 71 Tahun 2010. Penelitian ini memakai metode deskriptif kualitatif. Hasil analisis menemukan bahwa perlakuan akuntansi asset tetap yang meliputi pengakuan, penyusutan, serta penghentian dan pelepasan asset tetap yang diterapkan pada Dinas PMPTSP Kabupaten Ponorogo telah sesuai dengan Peraturan Pemerintah No. 71 Tahun 2010.
Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, Penagihan Pajak, dan Pemeriksaan Pajak Terhadap Penerimaan Pajak
Authors: Ischabita Nafisa , Hardiwinoto Hardiwinoto , Nurcahyono Nurcahyono
Published: October 2024

This study aims to determine the effect of taxpayer awareness, taxpayer compliance, tax collection, and tax audit on tax revenue. The population of this study is an individual taxpayer registered at the KPP Pratama Semarang Timur with 100 respondents. The sampling technique used is Convenience Sampling or determining the sample based on convenience. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study are that taxpayer awareness, tax collection and tax audit variables have a significant effect on tax revenue, while taxpayer compliance has no significant effect on tax revenue
PENGARUH INTENSITAS ASET TETAP, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI TAHUN 2017-2020
Authors: Mustikasari Erni Ayu , Hartono Arif , Ardiana Titin Eka
Published: October 2024

This study aims to determine how the effect intensity of fixed asset, leverage, and profitability with tax avoidance. In addition, this study also aims to determine whether sales growth can moderate relation between intensity of fixed asset, leverage and profitability with tax avoidance. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Collecting data in this study using documentation techniques obtained from the official website of the Indonesia Stock Exchange (IDX) through the link www.idx.co.id. The sample selection used purposive sampling technique. The analytical method used is multiple linear analysis using the statistical application of SPSS Version 26. The result of hypothesis testing indicate that the intensity of assets has no effect on tax avoidance, while leverage and profitability have negative effect on tax avoidance. Sales growth cannot moderate the relationship between fixed assets intensity and tax avoidance. However, sales growth can strengthen the relationship between leverage and tax avoidance and can weaken the relationship between profitability and tax avoidance.
Analisis Strategi Dalam Penyelesaian Kredit Bermasalah pada PT.BPR Aswaja Ponorogo
Authors: Nanda Sari Puput , Mustoffa Ardyan Firdausi
Published: October 2024

ABSTRACT  ”This study aims to determine the implementation of existing strategies in PT. BPR Aswaja Ponorogo for the 2018-2020 period. The method applied in this research is a qualitative method which is carried out using interview techniques and documentation techniques. The results of the study indicate that the factors that influence non-performing loans are the debtor himself and the debtor's awareness to fulfill his obligations, as well as the global economic situation. Banks' efforts in rescuing non-performing loans are restructuring, namely saving credit by adding arrears of principal or interest to the principal loan, reconditioning saving non-performing loans by reducing interest rates, rescheduling rescheduling, or extending the installment payment period, as well as liquidation by selling. against the collateral used as collateral if the customer has not paid off the dependents. Keywords: Non-performing Loans, Non-performing Loans Resolution Strategy, Restructuring”ABSTRAK “Penelitian ini bertujuan untuk mengetahui penerapan strategi yang ada di PT. BPR Aswaja Ponorogo periode 2018-2020. Metode yang diterapkan pada penelitian ini adalah metode kualitatif yang dilakukan menggunakan teknik wawancara dan teknik dokumentasi. Hasil dari penelitian menunjukan bahwa faktor-faktor yang mempengaruhi kredit bermasalah yaitu dari debitur sendiri dan kesadaran debitur untuk memenuhi kewajibannya, serta keadaan ekonomi global. Upaya bank dalam penyelamatan kredit bermasalah yaitu dengan cara restructuring yaitu penyelamatan kredit dengan cara menambahkan tunggakan pokok atau bunga kedalam pinjaman pokok, reconditioning penyelamatan kredit bermasalah dengan cara penurunan suku bunga,  reschedullingpenjadwalan ulang, atau perpanjangan masa pembayaran angsuran, serta liquidation dengan cara melakukan penjualan terhadap agunan yang dijadikan jaminan apabila nasabah belum melunasi tanggungan.”Kata kunci: Kredit Bermasalah Strategi Penyelesaian Kredit Bermasalah, Restructuring
Analisis Perhitungan Dan Pelaporan Pajak Pertambahan Nilai Atas Pengadaan Barang Pada PT. Daya Surya Sejahtera
Authors: Woroningrum Windy Ayunda , Hidayah Nurul
Published: October 2024

This study aims to determine the calculation and reporting of value added tax on the procurement of goods at PT. Daya Surya Sejahtera. Data collection methods used are documentation and interviews. The method is used to obtain data, namely data on purchases and sales in 2019. The stages in analyzing the data in the study are as follows: collecting value added tax data, analyzing the calculation and reporting of value added tax, and drawing conclusions from the results of calculation and reporting of value added tax.               Calculation and reporting of Value Added Tax of PT. Daya Surya Sejahtera is in accordance with applicable laws. From the calculation results, PT. Daya Surya Sejahtera is underpaid because the Output Tax is greater than the Input Tax. If there is an underpayment, PT. Daya Surya Sejahtera will make a deposit at the end of the following month.
Pengaruh Theory of Planned Behavior dan Komitmen Profesional Terhadap Intensi Melakukan Whistleblowing (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Muhammdiyah Ponorogo Angkatan Tahun 2019)
Authors: Sari Nur Hafifah Nafita , Wafirotin Khusnatul Zulfa , Hidayah Nurul
Published: October 2024

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Theory Of Planned Behavior (Attitude Toward Behavior, Subjective Norm, Perceived Behavioral Control) dan Komitmen Profesional terhadap intensi melakukan whistleblowing (pengungkapan kecurangan). Pengujian dilakukan pada mahasiswa S1 akuntansi Angkatan tahun 2019 Fakultas Ekonomi Universitas Muhammdiyah Ponorogo..”Populasi dalam penelitian ini berjumlah 88 mahasiswa. Sampel yang digunakan dalam penelitian ini menggunakan non probability sampling dengan metode purposive sampling. “Data diperoleh dengan cara menyebarkan kuesioner kepada responden yang berjumlah 88. Data tersebut diolah menggunakan aplikasi Statistical Product And Service Solution atau SPSS versi 26 for windows. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil dari penelitian ini menunjukan bahwa : (1) Attitude Toward Behavior berpengaruh positif dan signifikan terhadap intensi melakukan Whistleblowing. (2) Subjective Norm berpengaruh positif dan signifikan terhadap intensi melakukan Whistleblowing. (3) Perceived Behavioral Control berpengaruh positif dan signifikan terhadap intensi melakukan Whistleblowing. (4) Komitmen Profesional berpengaruh positif dan signifikan terhadap intensi melakukan Whistleblowing. (5) Attitude Toward Behavior, Subjective Norm, Perceived Behavioral, dan Komitmen Profesional secara simultan berpengaruh positif dan signifikan terhadap Intensi Melakukan Whistleblowing.
Ekonic. Resistencia al consumismo
Authors:   , Cerón Rocha Giovanna
Published: October 2024

En un mundo donde la industria de la moda rápida se ha convertido en sinónimo de producción masiva y consumo desmedido, esta investigación propone un análisis profundo sobre el impacto ambiental del fast fashion. A través de estudios sobre sostenibilidad, se exploran alternativas creativas como el upcycling y el patchwork, demostrando cómo el rediseño de prendas puede reducir la dependencia de los recursos naturales y ayudar a cambiar los hábitos de consumo excesivo. Con propuestas innovadoras centradas en la moda ecológica, este trabajo invita a repensar las prácticas de consumo y producción, y sugiere un cambio hacia un futuro más sostenible para la industria de la moda.
Centro de Investigación AMANALLI
Authors:   , Aguilar Cruz Liliana , Domínguez Hernández Carlos Daniel
Published: October 2024

El entorno de la Laguna La Piedad en Cuautitlán Izcalli enfrenta problemas ambientales críticos como la contaminación del agua, la proliferación de basureros ilegales y la amenaza a la fauna local. Estos desafíos impactan directamente en la calidad de vida de los residentes y en el equilibrio ecológico de la región. Este trabajo de investigación explora cómo un proyecto de parque urbano puede abordar estos problemas de manera integral . Se centra en aspectos fundamentales como la movilidad, la accesibilidad, la permeabilidad y la in fluencia de la intervención en la comunidad local. Al profundizar en estos temas, se busca comprender mejor cómo un diseño urbano adecuado puede transformar un área deteriorada en un espacio funcional y armonioso con el entorno natural. Esta investigación presenta una visión detallada de cómo los elementos del diseño urbano pueden interactuar con los desafíos ambiental presentes y cómo pueden contribuir a la revitalización del área . Este enfoque proporciona una base sólida para examinar el impacto potencial y los beneficios de un proyecto de parque urbano en la Laguna La Piedad. Para lograr el objetivo, principalmente para el cuidado y conservación de la biodiversidad local , y de esta manera surge el Centro de Investigación “AMANALLI”
Beyond Parametric Bounds: Exploring Regional Unemployment Patterns Using Semiparametric Spatial Autoregression
Authors: Furková Andrea , Knížat Peter
Published: October 2024

Background

It is a well-known phenomenon that nonlinearities that are inherent in the relationship among economic variables negatively affect the commonly used estimators in the econometric models. The nonlinearities cause an instability of the estimated parameters that, in particular, are unable to capture a local relationship between the response and the covariate.

Objectives

The main aim of the paper is the simultaneous consideration of spatial effects as well as nonlinearities through an advanced semiparametric spatial autoregressive econometric model. The paper seeks to contribute to empirical studies of regional science focused on the application of semiparametric spatial autoregressive econometric models.

Methods/Approach

We outline an approach that can be used to correct nonlinearities by incorporating a semiparametric idea within the framework of econometric models. We use an expansion by penalised basis splines that are highly flexible and are able to capture local nonlinearities between variables.

Results

In the empirical study, we fit different econometric models that attempt to explain the dynamics of the European Union's regional unemployment.

Conclusions

The results show that regional unemployment exhibits significant spatial dependence, indicating interconnectedness among neighbouring regions and suggesting the adoption of a semiparametric spatial autoregressive model for improved modelling flexibility, surpassing traditional parametric approaches.
Age Management Practices and Benefits in Organisation: An Evaluation of the Effect of Economic Sector, Organisation Size, and Family Business Status
Authors: Krestová Terezie , Kresta Aleš , Bestová Lucie
Published: October 2024

Background

The ageing of the population impacts all areas and is also a challenge for human resources management. To solve this issue, age management practices are used in organisations. To get the best potential out of everyone, this concept should not only involve older employees but should be focused on all of them. Choosing the right practice to get the desired results is a task for managers.

Objectives

The paper aims to determine whether the sector of the economy, the size of the organisation, or the family business status plays a role in determining age management practices and observed benefits.

Methods/Approach

Using a questionnaire survey, the most commonly used practices and the observed benefits were identified. Using the chi-square test, differences in chosen categories were confirmed.

Results

It can be stated that choosing age management practices is influenced by the economic sector, and the size of the organisation influences observed benefits.

Conclusions

The results can guide organisations on which practices to choose and what benefits to expect from implementing age management practices.
Zum Werdegang einer Fachzeitschrift: Dreißig Jahre Germanistische Beiträge (1993–2023)
Authors: Sass Maria
Published: October 2024

The present article is dedicated to the articles of the journal Germanistische Beiträge, which celebrated its 30th anniversary in 2023, since its first issue in 1993 and has been published continuously for three decades under the editors-in-chief Prof. Dr. Horst Schuller and Prof. Dr. Maria Sass. The article outlines the specifics of the journal: its themes (language, literature, German culture, inter-culturality, etc.), structure, evaluation issues and indexing in international databases. The journal Germanistische Beiträge publishes studies and articles by authors from all centres of Germanic philology in the country, but also has contributors from abroad. It is a nationally and internationally recognised scientific journal.
Kleine Literaturen und die Globalgeschichte der deutschen Literatur Zur rumäniendeutschen Literatur vor und nach 1989 in Rumänien und in Deutschland
Authors: Fromm Waldemar
Published: October 2024

The aim of the essay is to formulate approaches towards a global history of German-language literature from Romania and to discuss them using examples. To this end, the concept of minor literature according to Franz Kafka is utilized and linked with the concept of a global history of German literature. Emphasis is placed on the continuity in this literature despite the changes resulting from engagement with the communist system in Romania before 1989 and through the 1989 revolution in Romania. Many of the authors have emigrated and live today in Germany. Nevertheless, their works remains part of the minor literature in Germany as well.
„Was denkst du, gibt es Orte, die uns in die Vergangenheit blicken lassen und uns gleichzeitig die Zukunft zeigen?“ Zur inneren Auseinandersetzung mit der Vergangenheit in Iris Wolffs Roman „Halber Stein“ (2012)
Authors: Predoiu Grazziella
Published: October 2024

The article looks at the novel Halber Stein (2012) by Iris Wolff and focuses on the inner transformation of the protagonist. In contact with the memory space of Transylvania and the history of the Transylvanian Saxons, she overcomes the break in her biography, which is brought together by the image of the “Half Stone”. Against the background of historical turning points, the Transylvanian-Saxon world is presented as a landscape of memory, changing identity discourses are presented, which are linked to the overall political climate and different places of memory. The search for identity and the repressed memories find their counterpart in grandmother’s winding house.
Im Umbruch der Zeit: Richard Wagners Romane und rumäniendeutsche Bezüge1
Authors: Nubert Roxana , Dascălu-Romiţan Ana-Maria
Published: October 2024

This paper is dedicated to the Romanian-German author Richard Wagner, who died in Berlin in March 2023. The purpose of the article is to analyse the novels of Richard Wagner, who, as mentor of the literary group „Aktionsgruppe Banat”, became one of the most important contemporary German-language authors. Most of his novels are largely autobiographical and deal with the political events of the time and with live in poverty during the oppressive regime of Ceaușescu. Wagner‘s writings focus also on the political, cultural and linguistic challenges that immigrants from East-Central European countries face in West Germany. This article aims to shed light on central aspects of the Romanian-German influences in Richard Wagner‘s novels.
Rumänisch-deutsche Interferenzen in Herta Müllers Collagen
Authors: Tulcan Claudia
Published: October 2024

Herta Müller outlined several times the differences between the German and the Romanian languages. The presence of the Romanian language in the texts of Herta Müller has already been analysed in various publications. The present paper focuses however on the German-Romanian linguistic interferences in her collages. The paper investigates both the Romanian interferences in the collages of the German volumes and the German interferences in the collages of the Romanian volume Este sau nu este Ion by providing concrete examples. A German-Romanian collage is also highlighted.
Sprachsensibler Fachunterricht an „Nationalitätenschulen“ in Regionen mit autochthonen deutschen Minderheiten – Modelle und Herausforderungen
Authors: Tichy Ellen
Published: October 2024

This article deals with so-called “nationality schools”, educational institutions in which the primary language of instruction generally differs from the language of the majority society. Conceptually, this applies to minority schools in regions with autochthonous German minorities, which since the 1990s have tended to develop into schools of encounter, as the proportion of autochthonous native speakers has fallen to a maximum of 5 percent of the student body. This makes the educational institutions, which are often referred to as elite schools, all the more sought-after by the majority society. The social relevance of these schools is based on a pedagogical concept that transcends national borders in education and training and makes international perspectives a matter of course in early school years. It opens up transnational educational spaces in which linguistic diversity and multilingualism are part of everyday life.

Subject lessons at these schools are usually taught in the pupils’ second or foreign language and require language-sensitive subject teaching, which requires the teaching and learning of the subject matter, the educational language of the subject and the foreign language German in equal measure (Content and Language Integrated Learning). Various models are presented for locating the language of education, which illustrate the particular importance of linking language and subject learning. Only mastery of the language of education enables difficult and cognitively demanding contexts to be penetrated linguistically and information to be processed. Educational language is therefore an indispensable prerequisite and at the same time a challenge for subject teaching a second or foreign language. The article shows examples of the educational language tools that need to be taught at different levels and provides a possible structuring aid for teachers and learners by discussing the “scaffolding” model.
Das Walachenbild in den siebenbürgischsächsischen Urkunden
Authors: Ratcu Ileana-Maria
Published: October 2024

This is not a new topic, but this article aims to systematize what is already known and to add new information from unpublished documents. It deals both with the image of the Wallachians in Transylvanian Saxon documents and with the linguistic forms in which the ethnonym “Wallachian” appears in different periods and sources. In addition to historical documents, one of the important sources is the Dictionary of the Transylvanian Saxon Language, “Siebenbürgisch-Sächsisches Wörterbuch”.