bluuebunny/crossref_metadata_2025 huggingface dataset:
FINTECH VERSUS BANCO TRADICIONAL: UMA REVOLUÇÃO DO MERCADO FINANCEIRO
Authors: Cassiolato Joelma Ferreira Silva
Published: December 2022

O presente trabalho aborda as mudanças no mercado financeiro com os surgimento das fintechs e suas características em comparação aos bancos tradicionais, buscou-se ainda analisar o papel das fintechs, como concorrente ou parceira dos bancos tradicionais. Apresenta-se também o conhecimento sobre as tecnologias aliadas as fintechs, como Big Data e Internet das Coisas. Do ponto de vista metodológico, trata-se de um estudo qualitativo. Realizou-se a pesquisa bibliográfica contribuindo para um conhecimento sobre um tema da atualidade. A partir das informações obtidas, pode-se concluir que tanto fintechs como as instituições tradicionais acreditam na parceria para obtenção de melhorias e novas oportunidades de negócio.
PENGARUH DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA PROVINSI SUMATERA SELATAN
Authors: Mahendra Comrie Ihza , Masnila Nelly , Dwitayanti Yevi
Published: December 2022

Tujuan riset ingin mengidentifikasi dampak penerimaan pajak daerah pada PAD. Jenis riset ini yaitu riset deskriptif. Riset ini dilaksanakan Pada Provinsi Sumatera Selatan dengan data times series tahunan dari tahun 2012 sampai 2021. Pengumpulan data dengan cara dokumentasi. Analisis kontribusi dan pengujian regresi linier dipakai pada riset ini. Temuan riset menunjukkan kalau realisasi penerimaan pajak daerah yaitu Pajak Bea Balik Nama Kendaraan Bermotor dan Pajak Air Permukaan berdampak positif dan signifikan terhadap PAD. Sedangkan Pajak Kendaraan Bermotor, Pajak Bahan Bakar Kendaraan Bermotor dan Pajak Rokok tidak berpengaruh signifikan pada PAD. Rata–rata persentase realisasi terhadap target pajak daerah Provinsi Sumatera Selatan 2012-2021 sebesar 98.19%. Selama periode 2012 hingga 2021, pajak daerah di Sumsel diharapkan memberikan kontribusi rata-rata 5,73 persen per tahun kepada pemerintah daerah. Peningkatan upaya intensifikasi dan jenis serta metode pemungutan pajak baru dapat diperkenalkan berdasarkan keadaan dan kemungkinan daerah yang terdapat guna menumbuhkan keterlibatan pajak daerahpada sumber daya fiskal daerah.

Keyword: Pajak Daerah, Pendapatan Asli Daerah, Kontribusi
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten OKI
Authors: Sintia Debi , Maria Maria , Armaini Rosy
Published: December 2022

Riset ini bermaksud guna mengidentifikasi dan menguji “Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Pemerintah Daerah Kabupaten OKI”. Populasi dalam riset ini yaitu OPD di Kabupaten Ogan Komering Ilir yang berjumlah 53 OPD, metode pengambilan sampel memakai sampel jenuh. Responden riset ini yaitu Kepala OPD, Kepala Bidang di masing-masing OPD, Bendahara, dan Staff bagian keuangan. SPSS untuk Windows versi 25 digunakan untuk melakukan analisis regresi linier berganda. Pelaporan keuangan pemerintah daerah meningkat 34,6 persen sebagai hasil dari penggunaan metode akuntansi keuangan daerah serta kemampuan instansi pemerintah dan teknologi informasi secara bersamaan, menurut hasil pengujian. Sampai batas tertentu, kualitas pelaporan keuangan pemerintah daerah ditingkatkan oleh sistem akuntansi keuangan daerah dan kemampuan instansi pemerintah, tetapi teknologi informasi tidak berdampak besar pada kualitas ini..

Kata kunci: Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, Pemanfaatan Teknologi Informasi, dan Kualitas Laporan Keuangan.
Investigation of Combustion Structure and Flame Stabilization in an Axisymmetric Scramjet
Authors: Tang Tao , Wang Zhenguo , Huang Yuhui , Sun Mingbo , Wang Hongbo
Published: December 2022

The combustion characteristics and flame stabilization mechanisms in an axisymmetric scramjet with a high-enthalpy inflow are investigated numerically in this paper. To consider the strong compressibility induced by the high Mach number, a pressure-related flamelet/progress variable model is proposed, examined, and applied, which can efficiently relate the database to the local pressure and thus more accurately consider the effect of pressure changes on chemical reaction rates. On this basis, the cold flow and combustion flowfields are analyzed; it is found that the mixing process is mainly dominated by a large-scale flow structure, and the prominent shock waves further enhance the mixing and combustion intensity. The whole combustion process exhibits multiscale characteristics in time and space, and the intermediate’s oxidation process determines the subsequent generation of end products and the primary heat release. The diffusion combustion and the scramjet mode dominate the main reactive zone: most of which satisfies the basic assumption of flamelet. The upstream recirculation zone acts as a hot reactive tank, which is a self-sustaining ignition source to shorten the ignition delay time and maintain flame stability.
La búsqueda de la verdad ¿tarea del historiador?
Authors: Díaz Bárbara
Published: December 2022

La cuestión de la verdad del conocimiento histórico ha suscitado diversas soluciones a lo largo del tiempo. Desde aquellos que consideran que es posible revivir el pasado, y narrarlo tal como fue, hasta los que niegan toda posibilidad de verosimilitud, y consideran que el relato histórico es un tipo de ficción, hay una extensa gama de opiniones. En este artículo propongo analizar este problema desde una mirada filosófica, a partir de la teoría del conocimiento, aunque sin olvidar las valiosas reflexiones de algunos historiadores. Luego de abordar la cuestión de la realidad del pasado (I), desarrollaré los problemas del conocimiento como relación entre el ser conocido y el ser que conoce (II-IV), y de la verdad en relación con la historia (V), para concluir con una respuesta a la cuestión planteada (VI).
A Monastery for Laypeople: Birken Forest Monastery and the Monasticization of Convert Theravada in Cascadia
Authors: Ferguson Karen
Published: December 2022

Theravada as practiced by most converts in the West is distinguished by the absence of monasticism, its dominant institution. Nevertheless, Thai Forest monasticism has managed to gain a foothold in the convert West, thanks to the efforts of convert monastics trained in Thailand. This article analyzes the missionary project to “monasticize” Western lay converts through the history of Birken Forest Monastery in British Columbia, Canada, founded in 1994. To establish a monastery in Birken’s isolated, non-Buddhist environs, the abbot, Ajahn Sona in effect created a lay village to attract converts to and to teach them their role in orthodox Thai Forest monasticism. The all-consuming nature of the monasticization project among laypeople has cut short the training of a homegrown Sangha at Birken, demonstrating the challenges of establishing a domestic convert monasticism and the continuing dominance of the laity in North American Theravada.
Aromaticity-driven singlet-triplet inversions
Authors: Blaskovits J. Terence , Garner Marc H. , Corminboeuf Clemence
Published: December 2022

Molecules with inversion of the singlet and triplet excited state energies are highly promising for the development of a new generation of OLED emitters. Currently, only one class of molecules with these inversions have been identified, in the form of azaphenalenes. Here, we screen a curated database of reported organic crystal structures to identify existing compounds for violations of Hund’s rule in the lowest excited states and identify two new classes of molecules with this behavior. The first is a class of zwitterions where the singlet-triplet inversions occur in the third excited singlet state, which limits their relevance to molecular emitters. The second class consists of two high-symmetry odd-membered polycyclic aromatic hydrocarbons, a fused azulene dimer and a bicalicene, where the lowest excited singlet states violate Hund’s rule. The high D2h symmetry of the two molecules is stabilized by the connectivity of the polycyclic structure, which we rationalize by studying the aromaticity of the ring components. This class of aromaticity-stabilized high-symmetry hydrocarbons shows promise as the next generation of building blocks for organic light-emitting diode emitters.
Improving the ability of high school students in learning biographical texts through PowToon media
Authors: Susilo Jimat , Andryani Rosaelly , Kunmei Li
Published: December 2022

Biographies are very important to be given to students so that the exemplary in the text can inspire and motivate students. The purpose of this study was to describe the increased abilities and activities of SMA N 2 Indramayu students in learning biographical texts through PowToon media. This study used a nonequivalent control group design. This design involved two groups, namely the trial group and the comparison group, namely class X MIPA 1 totaling 36 students and X MIPA 2 totaling 36 students. The research instruments used were tests (pretest and posttest), observation sheets, questionnaires and documentation. The data analysis technique uses the IBM SPSS 25 application program, namely the data normality test and the Wilcoxon test. The results of the study showed that there was a significant increase in student learning outcomes in the trial class through PowToon media compared to the comparison class. The average learning outcomes for the trial group reached 85.5, while the comparison group obtained a less significant increase compared to the trial class, which was 66. Based on the results of the Wilcoxon test, it was known that Asymp. Sig. (2-tailed) has a value of 0.000 <0.05 which means it is rejected and accepted. That is, there is a difference between learning outcomes in the final test of the pilot class and the comparison class.
The characterization of the bioactive compounds in fermented papaya pulp and
leaves: providing new insights on the anti-ageing potential
Authors: A. Nur Diyana , Koh S.P. , Aziz N. , Puteh F. , Abdullah R.
Published: December 2022

Nowadays, fermented food and beverages derived from plants have become popular
choices for consuming functional foods as they provide enormous advantages to human
health. Fermented food and beverage might offer more therapeutic benefits than natural
nutrition. Papaya contains high antioxidant, antitumor, and immune regulatory effects due
to its valuable phytochemical properties. Despite all the advantages, papaya leaves were
underutilised as they have an astringent and bitter taste. During this study, papaya pulp
and leaves underwent fermentation to enhance their functional properties and improve
their taste and flavour. Both papaya pulp and leaves were fermented using mixed cultures
of Komagataiebacter sp. bacteria and Dekkera sp. yeast and incubated under a controlled
fermentation process. The supernatant extracted from both fermented papaya pulp and
leaves was collected and its inhibitory effect towards the elastase, tyrosinase and
acetylcholinesterase was analysed. Elastase and tyrosinase were employed for anti-ageing
as increasing in dermal enzymatic activities will cause skin disorders. Meanwhile,
acetylcholinesterase will affect the cholinergic crisis in the brain. Thus, inhibiting these
enzymes is important for preventing hyperpigmentation, skin ageing and improving
cognitive function. In comparison to non-fermented papaya pulp and leaves, the fermented
papaya extracts demonstrated significant differences (P<0.05) in the inhibition effect
against elastase, tyrosinase and acetylcholinesterase with an inhibitory value above 80%.
Most of the flavonoids obtained in fermented papaya pulp and leaves were higher than
non-fermented pulp and leaves. Protocatechuic acid was the highest compound in
fermented papaya pulp (1.22±0.11 µg/mL), while vitexin (113.20±1.18 µg/mL), rutin
(10.56±0.52 µg/mL), and ellagic acid (8.76±0.40 µg/mL) highly contained in fermented
papaya leaves. The highest organic acids obtained from fermented papaya pulp and leaves
acetic acid (13495.42±308.99 µg/mL and 18572.48±78.45 µg/mL), followed by quinic
acid (2148.71±63.31 µg/mL and 984.40±2.29 µg/mL) and citric acid (802.57±17.68 µg/
mL and 151.83±6.50 µg/mL), respectively. The findings described the potential of
fermented papaya pulp and leaves extracts as potential bio-ingredients to slow down
ageing development
Quality assurance of tea leaf and its products using selected major chemical
markers
Authors: Jabit M.L. , Daud M.N.H. , Abidin N.F.I.Z. , Hussin F.
Published: December 2022

Camellia sinensis or locally called the tea plant is one of the important food crops in
Malaysia besides other popular crops such as coffee and cocoa. Since the earliest
generations, tea has become one of the most popular beverages consumed globally. The
tea drinks popularity has been inherited by current generations together with traditional
knowledge of its benefits to human health. Recently, many types of tea products available
in local markets. In order to achieve the expected quality, the quality assurance of the
products must be in place. In this study, analysis method for detection and determination
of the selected major chemical markers which include catechin, epicatechin, caffeine,
theanine and theaflavin has been developed via High-Performance Liquid
Chromatography (HPLC). Evaluation of the tea products in the local market showed
variability in the level of chemical markers content. The content of catechin, epicatechin,
caffeine, theaflavin and theanine varies from 2.7-14.9, 2.7 - 30.3, 3.2 - 43.6, 0.28 -15.5,
29.1-57.7 mg/g, respectively. Quality assurance monitoring based on chemical markers is
crucial in order to produce high-quality tea-based products. The main advantage of this
developed method is all the targeted constituents could be detected within a single running
experiment. These could speed up analysis work and increase productivity. Consequently,
the scientific study data was also found to agree with the traditional claims. The previous
study demonstrated that tea leaves are rich with antioxidant properties especially catechin
which is reported to possess the powerful antioxidant capability, besides epicatechin,
caffeine, theanine and theaflavin.
The effect of drying temperature on the physical and antioxidant qualities of
MARDI Warna 98 rice
Authors: H. Hanisa , M.N. Nik Nurul Fatihah , M.J. Noor Amy Edayu
Published: December 2022

Drying is an important activity after the rice is harvested in order to minimize quality
deterioration. Generally, drying temperature ranging from 42-45°C is known worldwide to
preserve rice physical quality, mainly for white rice and it is widely practised by all rice
millers. A study was conducted to determine the optimum drying temperature of the new
coloured rice variety, MARDI Warna 98 (MW 98) in the preservation of physical as well
as antioxidant qualities. The rice was dried at ambient temperature as control and ovendried at 40-45°C, 46-50°C and 51-55°C until moisture content reached 13-14%. Physical
qualities that have been determined were head rice and broken rice, while the antioxidant
properties evaluation measured were total phenolic content (TPC), total flavonoid content
(TFC), total anthocyanin content (TAC) and 2, 2-Diphenyl-1-picrylhydrazyl (DPPH)
radical scavenging activities. Antioxidant parameters were measured
spectrophotometrically. The results showed that the head rice recovery was significantly
lower at ambient temperature and 51-55°C drying temperature (90.59% and 91.23%,
respectively) and this was directly proportional to a higher percentage of broken rice
(9.41% and 8.77%, respectively). The results also showed no significant difference in
head rice recovery either drying at 40-45° or 46-50°C, which were 95.50% and 95.93%,
respectively. The rice was then evaluated for its antioxidant activities and results showed
there was no significant difference in the content of total phenolic, total flavonoid, total
anthocyanins and DPPH radical scavenging activities at different drying temperatures
except for ambient temperature. Rice dried at ambient temperature showed significantly
lower content of total phenolic, total flavonoid, total anthocyanins and DPPH inhibition.
In conclusion, drying temperature does affect the physical and antioxidant qualities of
MW 98. Therefore, we suggested that drying at 46-50°C was the best for MW98 to
preserve rice’s physical and antioxidant qualities.
Microbial quality and physicochemical property changes of Anggun sweet potato
breakfast cereal during storage
Authors: Ahmad N.A. , Hussin F. , Saadom N.B. , Mokhtar T.N. , Anvarali M.N.
Published: December 2022

Studies on quality changes of Anggun sweet potato breakfast cereal had been conducted
for a 6-month storage period. Freshly prepared breakfast cereal samples were packed in
Ony/Al/PE pouches (28 cm × 21.5 cm with 0.10 mm thickness) and stored at 27±3°C with
relative humidity (RH) of 70-75%. Results showed that the lightness (L*) and red colour
(a*) values were not significantly different, yellow colour (b*) values decreased, while the
moisture content was in the range for the cereal products category during the storage
period. The mesophilic bacteria, yeast and mould counts were within the acceptable limits
for direct consumption. There was less than 1.0 log CFU/g for coliform bacterium and
Bacillus cereus counts in the samples throughout the storage period. The anthocyanin
content of the sample was 12.04±0.04 mg/100g at the end of storage. Anggun sweet
potato cereal packed in Ony/Al/PE was found to be of an acceptable quality for up to 6
months when stored at 27±3°C (70-75% RH) and has the potential to be used as an
alternative healthy breakfast cereal.
High pressure inactivation of Escherichia coli and Staphylococcus aureus in
pineapple puree (variety MD2) and preliminary quality evaluation during
chilled storage
Authors: R.N. Raja Arief Deli , Z. Mohd. Hafizudin
Published: December 2022

The increased demand in the global pineapple market from Malaysia makes the focus on
downstream processing even more important. However, contamination of fruit purees with
foodborne pathogens could take place during processing and post-processing handling. In
this study, the efficiency of high-pressure processing (HPP) was investigated against
aseptically inoculated Escherichia coli ATCC® 25922™ and Staphylococcus aureus
ATCC® 25923™ in pineapple puree. Pineapple (Ananas comosus) variety MD2 was
chosen for HPP treatment due to Malaysia’s competitive advantage in the global pineapple
market. An 8-log reduction of E. coli and S. aureus (p<0.05) in pineapple puree during
HPP (400 MPa for 5 mins at 30oC processing temperature) in this research making HPP
an effective technology. In this study, S. aureus showed a higher inactivation effect than
E. coli in HPP-treated pineapple puree. Untreated pineapple puree samples with
inoculated pathogens were kept as control samples. Knowledge of food safety is necessary
for a reliable HPP process; hence a preliminary storage study was added to compare the
chemical and microbiological quality between HPP-treated pineapple puree and heattreated pineapple puree. Interestingly, HPP-treated samples effectively retained vitamins
A, B1, B2 and C close to fresh samples (control) during 0 months, and vitamin A was
retained after 6 months of storage. The microbiological results also showed that HPPtreated samples were microbiologically safe during chilled storage for a minimum of 6
months based on international microbiological standards. In summary, E. coli and S.
aureus inactivation can be accelerated with pressure higher than 400 MPa at 30oC
processing temperature within 5 mins and HPP successfully maintained the safety of
pineapple puree for a minimum of 6 months.
Bayesian spatial analysis of age differences and geographical variations in illicit-drug-related mortality in the Islamic Republic of Iran
Authors: Rostami Mehran , Jalilian Abdollah , Ghadirzadeh Mohammad Reza , Nazparvar Bashir , Rezaei-Zangeneh Ramin , Karamouzian Mohammad
Published: December 2022

Background: Drug use disorders are significant social and public health concerns in the Islamic Republic of Iran; however, little is known about drug-related mortality. Aims: We quantified the spatial and age distribution of direct illicit-drug-related mortality in the Islamic Republic of Iran, to inform harm reduction policies and interventions. Methods: We modelled and mapped registered illicit-drug-related deaths from March 2016 to March 2017. Data were obtained from the Iranian Forensic Medicine Organization. Besag–York–Mollie models were fitted using Bayesian spatial analysis to estimate the relative risk of illicit-drug-related mortality across different provinces and age groups. Results: There were 2203 registered illicit-drug-related deaths during the study period, 1289 (58.5%) occurred in people aged 20–39 years and among men (n = 2013; 91.4%). The overall relative risk (95% credible interval) of illicit-drug-related mortality in the provinces of Hamadan (3.37; 2.88–3.91), Kermanshah (1.90; 1.55–2.28), Tehran (1.80; 1.67–1.94), Lorestan (1.71; 1.37–2.09), Isfahan (1.40; 1.21–1.60), and Razavi Khorasan (1.18; 1.04–1.33) was significantly higher than in the rest of the country. Conclusion: We found evidence of age differences and spatial variations in illicit-drug-related mortality across different provinces in the Islamic Republic of Iran. Our findings highlight the urgent need to revisit existing drug-use treatment and harm reduction policies and ensure that overdose prevention programmes are adequately available for different age groups and settings.
AB Üyeliği Sonrası Çekya ve Değişen Siyasal Dinamikler
Authors: KAYA KARABULUT Seda
Published: December 2022

Sovyetler Birliği dağıldıktan sonra klasik karşılaştırmalı siyaset bilimciler liberalizm ve otoriteryanizm savaşında bir kazanan ilan ederken, bugün 1990 sonrası bu iddiaların çürütüldüğü yeni tartışma alanları meydana gelmektedir. Türkiye literatürü ise bu yeni tartışma sahalarını yakalamakta zorlanmıştır. Türkiye’de belli kısıtlıklar içeren Doğu Avrupa karşılaştırmalı siyasal çalışmaları, uluslararası yayınlarda ortaya atılan yeni kavramsal çeşitliliği anlamak ve yeni ampirik tanımlar üretmek için geç kalmaktadır. Uluslararası yayınlara göz atıldığında özellikle Avrupa Birliği üyeliği sonrası siyasal rejimlerinden kurumsal sistemlerine kadar değişim gösteren ya da değişimde zorlanan Doğu Avrupa devletlerinin ağırlık kazandığı bir literatürün meydana geldiğini görmek mümkündür. Bu devletler yeni yönetim biçimleri, çıkmaza giren siyasal pratikleri ve reform süreçlerindeki başarı düzeyleri ile modern siyaset bilimcilerin dikkatini çekmiştir. Bu çalışmanın ilk bölümü bu tartışmaların merkezindeki ülkelerden biri olan Çekya’nın Avrupa Birliği üyeliği sonrası siyasal değişimlerini tartışmaya açarken ikinci bölümü uluslararası akademi dünyasındaki kavramsal çeşitliliğe dair bir literatür taramasına Çekya özelinde yer vererek teorik kavramlarla arka planı güçlendirecektir.
Belirli İlçelerin İl Yapılması Milletvekilliği Dağılımında Bir Siyasi Partiye Avantaj Sağlar mı? 24 Haziran 2018 Milletvekili Genel Seçimleri Örneği
Authors: DÜZENLİ Kubilay , AVANER Tekin
Published: December 2022

1982 Anayasası’nda idarenin kuruluşunu düzenleyen ilgili maddede ifade edildiği üzere; Türkiye, merkezi idare kuruluşu bakımından coğrafya durumuna, ekonomik şartlara ve kamu hizmetlerinin gereklerine göre, illere; iller de diğer kademeli bölümlere ayrılmaktadır. Tarihi süreçte geç dönem Osmanlı modernleşmesi kapsamında, idarenin sahip olduğu merkeziyetçi karakteri güçlendirmek amacıyla teşkilatlandırılan il idareleri, Cumhuriyet döneminde de varlığını korumuştur. İllerin yönetim usulünün belirlenmesi, kurulmaları ve kaldırılmaları, isimlerinin veya sınırlarının değiştirilmesi gibi konular ise kanunlarla düzenlenmiştir. Belirli ilçelerin, il yapılması Cumhuriyet’in erken döneminden başlayarak idarenin; gerçekleştirdiği bir eylemdir.

Bu çalışmanın amacı; belirli ilçelerin il yapılması hâlinde milletvekili dağılımı bakımından herhangi bir siyasi partinin doğrudan avantaj elde edip edemeyeceği sorusuna yanıt bulmaktır. Araştırmanın ilk bölümünde Türkiye’de il idare sisteminin tarihi ve hukuki gelişimi incelenecek ardından 24 Haziran 2018 Milletvekili Genel Seçimleri araştırma örneklemini oluşturan şehirler bakımından ele alınacaktır. Son bölümde ise İskenderun, Alanya ve İnegöl birer il olduğu varsayımından yola çıkılarak, 24 Haziran 2018 Milletvekili Genel Seçim sonuçları; eski il sınırları ile karşılaştırmalı biçimde analiz edilerek, milletvekili dağılımı bakımından anlamlı bir farklılığın gerçekleşip gerçekleşmediği sorusuna yanıt verilecektir.
Vergi Planlaması Aracı Olarak Faaliyet Yeri Seçimi: İstanbul Finans Merkezi Örneği
Authors: ÇAKIR Muharrem , KARAKAŞ İskender Emrah
Published: December 2022

İşletmeler ödedikleri vergileri azaltma gayreti içindedirler. Çünkü vergi işletmelerin fonlarında azalmaya neden olmaktadır. Vergi yüklerini azaltmak isteyen işletmeler vergi planlamasına başvurmaktadır. Vergi planlaması aracı olarak, transfer fiyatlandırmasını kullanmak, elektronik ticarete yönelmek, anlaşma alışverişleri yapmak, hibrit finansal araçları kullanmak, çift İrlanda sandviç Hollanda aracına başvurmak, vergi cennetlerine yönelmek gibi çeşitli araçlar işletmeler tarafından sıklıkla kullanılmaktadır. Faaliyet yeri seçimi de bu araçlardan biridir. İşletmeler faaliyet yerlerini seçerken pek çok kritere dikkat etmektedir ve bu kriterlerin başında merkezin bulunacağı ülkede işletmeye sağlanacak vergi avantajları gelmektedir. Finans merkezleri işletmelerin faaliyet yeri seçimlerinde kararlarını etkileyen ve vergi planlaması yaparken dikkate aldıkları bir vergi planlaması aracıdır. 22.06.2002 tarihinde yürürlüğe giren 7412 sayılı kanun ile İstanbul Finans Merkezi (IFM) kurulmuştur. IFM Türkiye’nin uluslararası alanda rekabet gücünü arttırmak, uluslararası finans piyasaları ile bütünleşmesini sağlamak ve IFM’nin uluslararası alanda önde gelen finans merkezlerinden biri olmasını sağlamak için kurulmuş ve işletmelere çok önemli vergisel avantajlar sağlamaktadır. IFM’nin sağladığı vergisel avantajlar işletmelerin vergi planlaması yaparken, faaliyet yeri seçiminde önemli bir kriter olmaktadır
Küresel, Bölgesel ve Ulusal Gelişmeler Bağlamında 2014 Sonrası (Erdoğan Dönemi) Türk Dış Politikası
Authors: DOĞAN Zehra
Published: December 2022

2014 sonrası Türk dış politikasını konu alan bu çalışmada, söz konusu dönemde Türk dış politikasında ne gibi değişim ve dönüşümlerin gerçekleştiği uluslararası sistem, bölgesel düzeyde yaşanan gelişmeler ve ulusal bağlama atıfla analiz edilmiştir. Giriş ve sonuç dışında iki ana başlıktan oluşan çalışmanın ilk ana başlığında, Türkiye’nin dış politika kültüründe öne çıkan hususlara yer verilmiştir. İkinci ana başlıkta, öncelikle 2000’li yıllar içerisinde uluslararası sistemde meydana gelen değişim ve dönüşümler ana hatlarıyla incelenmiş ve uluslararası bağlamın Türk dış politikasına yansımaları ortaya konmuştur. Sonrasında bölgesel ve ulusal bağlamda meydana gelen gelişmeler kısaca açıklanarak bu bağlamın Türk dış politikası üzerindeki etkisi sorgulanmıştır. Betimsel bir analizle kaleme alınan çalışmanın sonucunda küresel sistemdeki değişimlerin 2014 sonrası Türk dış politikasına “stratejik özerklik” arayışı olarak etki ettiği ve bu arayışın Türkiye’nin çıkar odaklı ve çok yönlü bir dış politika sergileme çabası olarak kendini gösterdiği sonucuna ulaşılmıştır. Bölgesel ve ulusal bağlamda yaşanan güvenlikle ilgili birtakım olumsuz gelişmelerin ise dış politikada sert güce daha çok yer verilmesine yol açtığı sonucuna varılmıştır. Türkiye’nin son dönemde yaşadığı maddi kapasite ve yumuşak güç artışının Türkiye’ye dair “oyun bozucu”, “oyun kurucu”, “bölgesel-küresel alanda güçlü ve lider Türkiye” gibi söylemleri gündeme getirdiği gözlemlenmiştir. Ayrıca çalışmada, 2002’den beri devam eden Adalet ve Kalkınma Partisi (AK Parti) iktidarında 2014 sonrası milliyetçi eğilimlerin güçlenmesi ve 2017 sonrası Cumhurbaşkanlığı Hükümet Sistemi’ne geçişe paralel “yerli” ve “milli” olma kavramları ile bağlantılı bir şekilde “Ankara merkezli siyaset üretme çabası”, “özerklik ve bağımsızlık” gibi kavramlara daha çok yer verildiği ortaya konmuştur.
Uma análise das rotinas do Discurso Matemático Escolar em livros paradidáticos
Authors: Piano Carlesom dos Santos , Ripardo Ronaldo Barros
Published: December 2022

Esta pesquisa teve por objetivo identificar e caracterizar as rotinas do Discurso Matemático Escolar (DME) presentes em narrativas ficcionais de livros paradidáticos de Matemática. As discussões apresentadas estão embasadas nos pressupostos teóricos que compreendem a Matemática como um tipo de discurso. É uma pesquisa qualitativa que trata de uma análise dos livros paradidáticos de Matemática disponíveis no acervo do Laboratório de Ensino de Matemática (LEM), da Faculdade de Matemática (FAMAT) na Universidade Federal do Sul e Sudeste do Pará (Unifesspa). Os resultados revelaram a presença de quatro tipos específicos de rotinas matemáticas, entre as quais se destacam para a discussão, neste artigo, a de resolver problemas e a de resolver exercícios. Estas, por sua vez, tendem a contribuir efetivamente para o ensino e aprendizagem da Matemática, desde que inseridas adequadamente em um livro paradidático.
The Success of Using a Chain Writing Method With Comic Strip to Teach Writing to Junior High School Students
Authors: Rahmawati Herlina , Nurlia Ratna
Published: December 2022

The purpose of this study is to evaluate the chain writing technique for teaching how to write descriptive text using comic strips. This study employed a quasi-experimental methodology. Both the experimental class and the control class participated in the study four times each. A test is the instrument in use. Based on the analysis of the data, the experimental class's test results for creating an English paragraph had an average score of 86.22. While the control group's test results yielded an average score of 74.13. For degrees db = 5%, the value of thitung is 4.78, while the value of ttabel is 3.15. The use of the chain writing approach is significantly impacted since thitung > ttabel. The chain writing technique significantly improves the descriptive text writing abilities of first grade junior high school students. This demonstrates that learning to write more effectively through chain writing than through lecturing. It is recognized that the chain writing learning method can enhance learning outcomes based on the outputs of data processing.
INDUSTRIAL BUILDING DESIGN IN BIM SYSTEMS REVIT AND RENGA
Authors: Plahutina Aleksandra
Published: December 2022

Building Information Modeling (BIM) and its impact on changes in the construction industry are increasingly addressed in building research and industry practice. A review of the literature has identified major digital innovations related to Building Information Modeling (BIM). Also in this study, the design of an industrial building is considered in two software systems Revit and Renga.
Dangerous hydrological phenomena of the Krasnoyarsk Territory and the lead time of their forecast
Authors: Snezhko Vera , Korotkoruchko Dmitriy , Kondrutieva Olga
Published: December 2022

In Russia, there are significant fluctuations in climatic conditions throughout the country, the damage from hydrometeorological phenomena is 80–90% of the total damage of a natural nature. For the territory of the Krasnoyarsk Territory, five types of dangerous hydrological phenomena are characteristic, leading to the occurrence of material damage: traffic jams, ice jams, low low water, floods and floods. The research material was long-term data on fixing dangerous hydrological phenomena with fixed material damage for 30 years. The analysis of dangerous hydrological phenomena was carried out, the stationarity of the time series was checked, and conclusions were drawn about the statistical significance of the obtained trends. Information about the issued forecasts for each hydrological phenomenon is analyzed, information about their lead time is systematized. Research data can be used by institutions and organizations authorized to conduct environmental monitoring in determining regional lists and criteria for hazardous natural phenomena.
VERIFICATION OF REGULATORY REQUIREMENTS FOR MAJOR REPAIRS IN STUDENT HOSTELS
Authors: Korol Elena , Shelopaeva Yuliya
Published: December 2022

Separate stages and in general the life cycle of capital construction objects are regulated by the requirements of regulatory documents. They establish the basic provisions and rules that must be followed both during the development of the project and in the process of further construction and operation.

Student dormitories are characterized by special operating conditions and have characteristic features associated with the repair and restoration work. To take into account these features, a number of research problems have been solved. Among them: analysis of regulatory and technical documentation; study and comparison of the concepts of hostel in different years; generalization of the concept of hostel; formation of the definition of student hostel.

Improving the level of comfortable living in student dormitories of federal state educational organizations of higher education by carrying out major repairs is defined as an urgent and promising state task, implemented on the basis of program-targeted methods, as it is designed to ensure modern standards of life and education for students.
THE RUSSIAN HANDICRAFT DEPARTMENT AT THE WORLD EXHIBITION IN PARIS AND THE ROLE OF ARCHITECT I.E. BONDARENKO IN ITS CREATION
Authors: Shipkov Vladimir
Published: December 2022

Russian Russian Handicraft Department at the 1900 World Exhibition in Paris served as a vivid demonstration of both the traditional art of the Russian North and the emerging, including on the basis of its synthesis with Art Nouveau, artistic direction, later called the Neo-Russian style. In the text of his memoirs "Notes of an architect artist" I.E. Bondarenko included information about his own role in creating a pavilion for the Handicraft Department, about his relationship with his co-author, the famous Russian artist K.A. Korovin
AUTOMATION OF THE CALCULATION OF HEAT LOSS THROUGH HORIZONTAL EXTERNAL ENCLOSING STRUCTURES WITH THE BREAKDOWN OF THE FLOOR OF THE ROOM INTO ZONES
Authors: Kitayceva Elena , Razmanova Irina
Published: December 2022

Introduction: The calculation of heat loss of the room is a mandatory part of any project. Most of the information required for calculations is present in the building information model and can be extracted from it automatically. An example that requires the transformation of digital model information is the task of constructing room zones when calculating heat loss through the floor. Existing software products do not have modules that allow you to automatically calculate the heat loss of a room, including through the floor, breaking it down into zones. The object displacement functions built into the software products are not intended for constructing floor zones and cannot be used as a component of the developed module. These reasons determine the need to develop an algorithm for constructing zones that are necessary for calculating heat loss through the floor, and its implementation.

Materials and methods: An algorithm for the formation of floor zones of a room is presented. The algorithm allows you to build zones for placing an arbitrary layout.

Results: A plug-in for Autodesk Revit, which implements the proposed algorithm, was tested on the calculation of heat losses in the rooms of the technical floor of the building. As a result of the experiment, a reduction in the time required for the preparation of the initial information and for the calculation, from 4 hours to 2 minutes, was revealed.

Conclusions: The developed software module, designed to calculate the heat loss of premises through the floor of premises, broken down into zones, is a step in the development of software products that use a digital building model as initial information.
MULTI-CRITERIA PERFORMANCE ANALYSIS INTRODUCTION OF INFORMATION TECHNOLOGIES MODELING IN REPAIR AND CONSTRUCTION PRODUCTION
Authors: Korol Elena , Drepalov Ivan
Published: December 2022

The article is devoted to evaluating the effectiveness of the introduction of information modeling technologies in repair and construction production using a multi-criteria analysis based on the above criteria. The evaluation uses the method of determining the weights of criteria and estimates of results – the method of matrices of paired comparisons.
FORMALIZED ANALYSIS OF THE FUNCTIONAL HALF-NOTE OF THE IMPLEMENTATION OF BIM TECHNOLOGY IN AUTOMATED DESIGN SYSTEMS OF CONSTRUCTION OBJECTS
Authors: Filonova Mar'yana , Shirobokova Svetlana , Shutova Marina
Published: December 2022

BIM design has become firmly established in the construction industry, and creating a new building project from scratch allows you to reduce costs during the construction and operation of these construction facilities. There are several distributed BIM systems that meet the different needs of designers. At the same time, to create a full-fledged digital double, a certain software functionality is needed with the ability to add the necessary modules. The article reviewed the existing BIM software for a number of functions (support for BIM integration, availability of its own API and the ability to work with temporary loads for steel structures), determined the optimal BIM systems from the point of view of the user.
Asırlık İşletmelerin Uzun Ömürlüğüne Dair Bir Araştırma
Authors: ÇUBUKCU Murat
Published: December 2022

Çoğu işletme için uzun süre hayatta kalmak önemli bir hedeftir. İşletmelerin yüzyılı aşkın süredir hayatta kalmalarında hangi faktörlerin etkili olduğunun araştırılması önemlidir. Çalışmanın temel amacı, farklı yaklaşım ve bakış açılarını benimseyen teorik ve ampirik çalışmaları birleştirerek işletme ömrü konusundaki literatüre katkı sağlamaktır. Bu amaçla yüzyıllık markalar derneği resmî web sitesinde yer alan asırlık işletmeler kasti örnekleme yöntemi ile seçilmiştir. Öncelikle asırlık işletmelerin uzun ömürlülüğüne dair literatür incelemesi yapılmıştır. Ardından araştırma kapsamında 1777-1926 yılları arasında kurulmuş yaşları 96 ila 245 yaşları arasında olan işletmeler dahil edilmiştir. Araştırmaya dahil işletmelerin resmi internet sitelerinde yer alan misyon, vizyon ifadeleri ve değerleri içerik analizine tabi tutulmuştur. Araştırma sonucunda uzun ömürlü asırlık işletmelerinin misyon, vizyon ifadeleri ve değerlerinde bazı ortak ifadelerin kullanıldığı tespit edilmiştir. Asırlık işletmelerin vizyon, misyon ifadeleri ve değerlerine en çok yansıyan ve kullanılan kavramlar sırasıyla: kalite, yenilikçilik ve global lider dünya markası olmak iken daha sonra sürdürülebilirlik, çevre ve müşteri odaklılık kavramlarının kullanıldığı tespit edilmiştir.
TARGETING THE POOR WOMEN-HEADED HOUSEHOLDS IN THE PURSUIT TO END POVERTY: A CASE STUDY OF ZUNHEBOTO DISTRICT OF NAGALAND IN NORTH EASTINDIA
Authors: Awomi Elizabeth Z. , Tariang Wandinecia
Published: December 2022

The gender dimensions of poverty seemed to have grabbed the attention of many researchers and policy analysts in their study of gender and poverty aspects particularly on issues that target women in their pursuit to end poverty. Poverty situation in many developing countries like India is both an economic phenomenon as well as a social phenomenon. The age-old customs and traditions in India based on the socio-cultural and patriarchal setup bounded by traditional customary laws and practices puts Indian women in a subordinate position and thus increase their vulnerability. The paper estimates whether the incidence of poverty and deprivation is higher among the female-headed households than the male-headed households in Zunheboto District of Nagaland, in the North-eastern region of India. The study is based on a primary survey carried out across a sample of 160 households which were chosen based on purposive sampling. Using the specified measurement tools such as the Head Count Ratio, Poverty Gap Ratio, Gini Coefficient and the Adjusted Head Count Ratio, the findings of the study indicate a higher incidence of deprivation, vulnerability to and a higher intensity of poverty among the female-headed households vis-à-vis the male-headed households.
The Effect of Substitute Feeding On Drone Larvae Production Performance in Honey Bee Colonies
Authors: OSKAY Devrim , OĞUZ Ahmet
Published: December 2022

Objective: In recent years, there has been an increase in interest in functional honey bee products. Due of their high nutritional content, drone larvae (Apilarnil) is capable of a wide range of biological activities. In this study, we compared the individual and total weights of drone larvae obtained from colonies fed with different substitute foods.Material and Methods: 12 out of 100 colonies comparable in queen age, brood status and colony size were used as material. The colonies were divided into three groups: control, sugar syrup and pollen substitute diet. Each group underwent three replications.Results: There was no statistically significant difference in the weight averages of individual drone larvae taken from colonies (p>0.05). The difference in the average weight of total drone larvae collected between the groups was statistically significant (p<0.05). The average weight of total drone larvae produced by the colonies was 23.80 g in the control group, 34.70 g in the honey substitute group, and 44.42 g in the pollen substitute group.Conclusion: In this research, the high average weight of total drone larvae produced in colonies that fed with pollen substitute feed showed that the use of appropriate substitute feeds in colony feeding management in beekeeping practices promotes drone brood production.
Investigation of Yield and Some Quality Features of Royal Jelly Harvested from Honeybee Colonies Fed with Food Substitutes
Authors: OSKAY Devrim , BAYRAK Gökhan
Published: December 2022

Objective: In several nations, royal jelly is used in apitherapy, healthful foods, and cosmetics. The production and quality of royal jelly collected from honeybee colonies are being worked on by researchers and beekeepers. This study investigated the effect of honey and pollen substitute feeding on the production efficiency of royal jelly. In addition, analyses were conducted to determine the differences between fed and unfed groups in terms of 10-hydroxy-2-deconoic acid (10-HDA), protein and pH characteristics, honey, and pollen substitute.Material and Methods: In this research, the influence of honey and pollen substitute feeding on royal jelly production was examined using the ANOVA test for multiple comparisons by forming 3 different groups and conducting 2 replications. Also, features of the 10- hydroxy-2-deconoic acid (10-HDA), protein and pH of the royal jelly was analyzed for understanding differences among the non-feeding pollen and honey substitute feeding groups.Results: The average RJ quantity per queen cup for non-feeding colonies (Group A) was 420 mg, while the content of 10-HDA, protein and pH were 2.40%, 14.06% and 4.20%, respectively. For the colonies fed with sugar syrup (Group B), these values were 470 mg, 2.51%, 12.88%, 4.25 and for the colonies fed with syrup+pollen substitute (Group C) 530 mg, 4.05%, 13.13% and 4.18. The statistical test and contents analysis highlighted the impact of substitute feeding on average quantity amounts and 10-HDA. According to the results of the research, average RJ amounts in queen cell cup was significantly different in three honey bee colonies feeding groups (p<0.05). Colonies fed with sugar syrup +pollen substitute (Group C) colonies were filled the queen cell cups more amount of RJ than non-feeding (Group A) and fed with sugar syrup (Group B) colonies were filled RJ in the queen cell cups with significantly different. In the study, the colony fed with the sugar syrup +pollen substitute showed almost double the amount of 10-HDA value in RJ than non-feeding and fed with sugar syrup colonies. Protein and pH values shows no differences among the groups.Conclusion: Even at times when nectar and pollen were available in nature, it was observed in this research that providing pollen substitution feed to honey bee colonies supported the output and quality of royal jelly.
Rasyona Tarçın Yağı İlavesinin Organik ve Konvansiyonel Mısırın Rumende Parçalanabilme Özellikleri Üzerine Etkisinin Belirlenmesi
Authors: UÇAN Sakine , KIRKPINAR Figen
Published: December 2022

Amaç: Bu çalışmanın amacı, rasyona tarçın yağı ilavesinin organik ve konvansiyonel mısırın rumende parçalanabilme özellikleri üzerine etkisini naylon torba tekniğinden yararlanarak belirlemektir.Materyal ve Metot: Çalışmada hayvan materyali olarak Menemen genotipine ait 3 yaşında ve yaklaşık 45-50 kg canlı ağırlığında üç adet ergin rumen fistüllü koç kullanılmıştır. Rasyona tarçın yağı ilave edilerek veya edilmeden kullanılan konvansiyonel ve organik mısırın naylon torba tekniği ile 0, 4, 8, 16, 24 ve 48 s’lik inkübasyon periyodlarında kuru madde (KM), organik madde (OM) ve nişasta (Nş) içeriklerinin rumende parçalanabilirlikleri, parçalanabilirlik parametreleri ve etkin parçalanabilirlikleri belirlenmiştir.Bulgular: Rasyona tarçın yağı ilavesinin organik ve konvansiyonel mısırın KM parçalanabilirlikleri üzerine, 48 s’lik periyot hariç, KM parçalanabilirlik parametrelerinden A+B hariç, etkin KM parçalanabilirlikleri, OM parçalanabilirlikleri, OM parçalanabilirlik parametreleri ile etkin OM parçalanabilirlikleri üzerine tüm periyotlarda; Nş parçalanabilirlikleri üzerine 4 s’lik periyot hariç, Nş parçalanabilirlik parametreleri ve etkin Nş parçalanabilirliği 0.05 s-1 geçiş hızı hariç önemli etkide bulunmamıştır (P>0.05).Sonuç: Rasyona tarçın yağı ilavesi ile organik ve konvansiyonel mısırın KM, OM ve Nş parçalanabilirlikleri, parçalanabilirlik parametreleri ve etkin parçalanabilirlikleri önemli düzeyde etkilenmemiştir. Bu konuda daha kapsamlı çalışmalara ihtiyaç duyulmaktadır.
Análise da representação do narrador na obra Azul dentro do banheiro da poeta Marlene Terezinha Mourão
Authors: Silva Fabricio Pinheiro da , Pinto Divino José
Published: December 2022

A autora da obra Azul dentro do banheiro é sul mato grossense. Seu nome é Marlene Terezinha Mourão, mas é conhecida também como Marzinha. Neste ensaio, servindo-se de pressupostos e documentos que com
Retratos Sociais DF 2018 - A população idosa no Distrito Federal
Authors: Federal Companhia de Planejamento do Distrito
Published: December 2022

Este estudo compõe um conjunto de análises temáticas elaboradas pela Diretoria de Estudos e Políticas Sociais (DIPOS) a partir dos dados da Pesquisa Distrital por Amostra de Domicílios (PDAD) 2018. O objetivo deste estudo é apresentar resultados para a população idosa (60 anos e mais) do Distrito Federal, em relação aos seguintes aspectos: i) caracterização demográfica; ii) aspectos relacionados ao acesso a serviços de saúde; (iii) ocupação, aposentadoria e rendimento; e (iv) aspectos de bem-estar urbano, a partir do Índice de Bem estar Urbano (IBEU). A população idosa do Distrito Federal é de 303.017 pessoas, concentrada nas RAs de Ceilândia, Plano Piloto e Taguatinga. A maioria é formada por mulheres entre 60 e 69 anos, casadas, chefes de família, aposentadas, que acessam serviços públicos de saúde. Nas RAs de renda baixa e média-baixa, a maioria da população idosa vive em territórios de renda baixa e média-baixa, onde há concentração de população
negra e que acessa serviços públicos de saúde. Nas RAs com renda alta e média alta, a população é majoritariamente não-negra, possui plano de saúde e tem renda média oito vezes maior em comparação ao grupo de renda baixa. Os resultados do IBEU mostram as desigualdades relacionadas ao território onde estão, uma vez que um terço da população idosa de renda baixa e média-baixa estão nos territórios classificados como ruim ou muito ruim pelo IBEU. Os resultados deste estudo permitem lançar um olhar qualificado sobre a população idosa do Distrito Federal, conhecendo suas especificidades e condições no
território.