bluuebunny/crossref_metadata_2025 huggingface dataset:
Formation of the inadmissibility of evidence in the context of the doctrine of the «fruit of a poisoned tree»
Authors: Sirenko O. V , Doroshenko YU. I. , Baranovsʹka V. V.
Published: August 2021

The articles analyze the issues of standard permissible indicators, which are the established norms of criminal procedure legislation and the formation of judicial rules of practice, which create the formation of permissible indicators. The domestic legislator establishes a system of standard permissible indicators, which, on the one hand consists largely of 232 international standards of proof, which is gaining a broader understanding, and on the other hand, is widely used in judicial practice, while the history of clarification changes some of them. A significant part of the standard allowable indicators is determined by the rules of Art. 87 of the CPC of Ukraine, devoted to the grounds for recognizing in admissible indicators obtained as a result of a significant violation of human rights and freedoms. The legal model of inadmissibility provided by the CPC of Ukraine tends to its counter parts in the legislation of the Romano-Germanic legal system (CPC of Germany, France), while some features of this institution were also initiated by US and British legislation, in particular, the doctrine of trees», a certain analogue of which his provided for in Part 1 of Art. 87 of the CPC. Definite understanding of the doctrine of «fruit of the felled tree», which reveals any guilt that violates the police constitutional legal citizens, which has none, but simply an in direct connection with the process of identifying, removing and recording indicators, the severity of loss of recent legal force. This means the unconditional in admissibility of available indicators for any assignment established through the collection of indicators, regardless of their nature and degree.

The article reveals a number of international standards of admissible indicators sent by the European Court of Human Rights. The range of cases for which the ECtHR in the context of the Convention provides for a response to accept able indicators and the establishment of national courts is revealed. On the basis of the conducted research the system of the international standards of admissible indicators formed in practice of the ECtHR is generalized.
Problem issues of criminal proceedings regarding domestic violence
Authors: Yara O.S. , Stasiuk N.A.
Published: August 2021

The article is devoted to problematic issues of criminal proceedings under Article 126-1 of the Criminal Code of Ukraine. The purpose of the article is to study the problems of criminal proceedings on domestic violence and to develop recommendations for improving the implementation of criminal proceedings on domestic violence. Based on the analysis of relevant legislation, scientific and theoretical framework, as well as case law on the research topic, a number of problematic aspects were identified, including: debatable interpretation of the concept of "domestic violence", uncertainty of "systematic", uncertainty of subjects and victims , low training of staff conducting pre-trial investigation and trial in a case of domestic violence, a ban on forensic examinations by non-state expert institutions. There are a number of recommendations for their elimination. In particular, the need to harmonize legislative provisions regarding the definition of the objective side of domestic violence as a criminal act is substantiated. It is proposed to supplement Article 126-1 of the Criminal Code with a note defining the range of persons in family relations and relatives, as well as to make appropriate changes to Article 126-1 of the Criminal Code by supplementing the note with a comprehensive interpretation of the concept of regularity. It is noted about the need to develop recommendations on the most effective means and methods of detection and pre-trial investigation, as well as the trial of the investigated category of criminal offenses. It is proposed to introduce foreign internships for employees of pre-trial investigation bodies and judges on the implementation of criminal proceedings on domestic violence with their final testing. These proposals can be used in legislative activities.
Comprehensive study of objects of judicial and technical examination of documents in solving issues regarding the establishment of their making
Authors: Hora I.V. , Popovych I.I.
Published: August 2021

The article is devoted to the analysis of the essence of integrated research during the judicial and technical expertise to establish the prostitution of documents. The attention is drawn to the fact that the forensic examination with the establishment of the preparation of documents is the most difficult among other species of this kind of examinations and to be complex. The authors consider the peculiarities of this type of expertise and emphasizes that such examinations have difficulty in carrying out the use of special equipment and physicochemical research methods. The paths of determining the preparation of the paperwork are emphasized: determining the specific time of manufacture of each of the details with a further comparison of the results obtained among themselves; establishing conformity between the time of signature and handwritten records; the printing time of printing and text printing time, establish a chronological sequence of details in the document.

It was concluded that the decision of the expert problem with establishing the prescription of the document requires the use of so-called "destructive methods". The main complexity of the examination of the process of making the preparation of the document is that when conducting any actions with a document (cutting, selection of ink samples), the document can be fully or partially destroyed. In this regard, expert institutions that take an obligation to carry out such examinations, pay attention to the ability to damage the document and in this connection declare a relevant request for permission to carry out such actions. Such permission should be in the document on the appointment of expertise or in the letter. Attention is drawn to the fact that not the provision of information about the time of receipt of the document may lead to the impossibility of determining the prescription of the document. After a long time and complex research process, the expert is forced to give a conclusion "is not possible."
Standard of proof in criminal proceedings: “variable” or “stepwise” ?
Authors: Slyusarchuk H.R. , Mazur M.R.
Published: August 2021

The article is devoted to the analysis of the issue of division of standards of proof in criminal proceedings, in particular one of the types - variable standard of proof, which is distinguished by scholars of the Anglo-Saxon legal system. The article analyzes the question of the possibility of dividing the standards of proof depending on the severity of the criminal offense.

The motives and scientific arguments in favor of distinguishing a variable standard of proof in criminal proceedings are studied. Positively assessing the attempt of the appropriate scientific division of standards of proof in criminal proceedings, the authors argue that it is still impossible to agree with him to the end. In particular, according to the authors, the introduction of a variable standard of proof in criminal proceedings will not contribute to the unity of judicial practice in the process of making procedural decisions during criminal proceedings.

In addition, the article argues that decisions in criminal proceedings are made on the basis of internal conviction, which determines and assigns the type and measure of punishment, and not vice versa. Therefore, it is at least surprising the position of some scholars that the sanction of a sentence that can be imposed on an accused must determine the necessary level of “persuasion” (“evidence”) for his appointment. It is argued that in some cases, the establishment of a variable standard of proof in criminal proceedings will lead to a violation of the principles of criminal proceedings, in particular equality before the law and the courts.

The article presents the position of the authors on the doubtfulness of establishing the degree of proof of the circumstances of criminal proceedings depending on the severity of the criminal offense, as in criminal proceedings there is a single procedure and the same set of procedural rights.
Problems of execution of echr decisions in ukraine and ways to overcome them on the example of the federative republic of Germany
Authors: Asiryan S.R. , Milonenko Y.V. , Prilipko V.V.
Published: August 2021

The article examines the history of the formation of the European Union, the adoption of the European Convention on Human Rights. The mechanism of protection of the main convention provisions, history and significance of its origin are analyzed. The authors conclude that the ECHR was originally a flexible catalog of universal human rights, most of which were declarative in nature, as they did not provide for a procedure to protect the implementation of substantive rules, but in developing this document the European Community the right of citizens to appeal against violations of their convention rights. It is for the practical implementation of the protection of convention provisions that a unique judicial body was created - the European Court of Human Rights. The main problems in the implementation of ECHR decisions at the international and national levels are investigated. The normative procedure of execution of ECtHR decisions under the legislation of Germany and Ukraine is compared.

It is proposed to amend Art. 8 of the Law of Ukraine "On Enforcement of Judgments and Application of the Case Law of the European Court of Human Rights", and to reduce the total duration of enforcement proceedings against ECHR decisions from three to one month in order to ensure effective enforcement of judgments. In addition, a mechanism for the prompt implementation of measures of a general nature should be developed to ensure compliance with the provisions of the Convention at the level of national legislation.

In addition, it is proposed to introduce disciplinary and administrative liability for non-compliance, improper enforcement or in any way obstructing the enforcement of ECHR decisions by public authorities and officials, as well as the establishment of an obligation to compensate for delays in delaying enforcement. In order to ensure the autonomy of the execution of ECtHR decisions in Ukraine, it is proposed to create a special state budget fund whose purpose will be to ensure the execution of decisions of the European Court of Human Rights.
The legal nature of reforming the modern electoral system of Ukraine: advantages and disadvantages
Authors: Saray R.D.
Published: August 2021

This article reveals the content of the main transformation processes that have taken place in recent years in the electoral process of Ukraine, including the abolition of «self-nomination» of candidates, abolition of mixed electoral system in parliamentary elections, study of the legal nature of the «single permanent vote». , regulation of the issue of cash collateral, delimitation of the concepts of «registered place of residence» and «actual place of residence», limita¬tion of election funds for candidates for President of Ukraine, etc. Changes in the sphere of presidential, parliamentary and local self-government elections are outlined. The main preconditions for the development and adoption of the Electoral Code of Ukraine and its role for the further functioning of electoral law mechanisms are indicated.The result of the consolidation of all normative legal acts regulating election procedures in Ukraine into a single codified legislative act in order to unify the regulation of the preparation and conduct of elections in Ukraine is analyzed.The main directions of further development and improvement of the election legislation of Ukraine are studied, including: introduction of an effective system of legal liability for violation of election legislation, proper determina¬tion of sanctions for violation of citizens’ election rights, assistance in increasing the personnel potential of election commission members and quality control. and integrity of the Central Election Commission, prohibition of amend¬ments to the main provisions of the election law in the period of one year before the election process, regulation of election campaigning on social networks, elimination of problems in the field of transparency of election campaign financing, inclusion of relevant data in the voter list. to it, information and educational campaigns for voters, etc.

The adoption of the Electoral Code of Ukraine has laid a solid foundation for a transparent, democratic and ef-fective electoral process, following the basic principles and ideas of European integration policy and the policy of developed countries.
REVIEW ON THE MONOGRAPH BOLDIZHAR SANDRA ALEXANDROVNA ON THE TOPIC «ADMINISTRATIVE AND LEGAL REGULATION OF HUMAN RIGHTS OF THE FOURTH GENERATION IN THE HEALTH CARE SYSTEM»
Authors: Stetsenko S.G.
Published: August 2021

moral rights only because she is a human being. However, it does not follow that the rule of law is aimed at protecting all rights agreed within the international or national community. The foundation of fourth-generation human rights was laid after World War II, when the right to be informed before a medical experiment arose. However, the vast majority of fourth-generation human rights norms were formulated only in the last decades of the twentieth century. In this regard, the study of the administrative and legal regulation of human rights of the fourth generation is important, thanks to which it will be possible to reveal the mechanism of this regulation. The peer-reviewed monograph is devoted to this question. In addition, it meets the requirements of today and is of considerable interest to the scientific community.
Сучасні принципи лікування пацієнтів із переломами проксимального епіметафізу великогомілкової кістки
Authors: Бур’янов О.А. , Кваша В.П. , Рушай А.К. , Канзюба А.І. , Соболевський Ю.Л. , Ковальчук Д.Ю.
Published: August 2021

Робота базується на вивченні літератури та власному досвіді лікування пацієнтів із переломами проксимального епіметафізу великогомілкової кістки. Мета робота – підвищити рівень знань студентів вищих медичних закладів, магістрів, лікарів-інтернів та аспірантів за спеціальністю «ортопедія та травматологія» задля підвищення якості лікування даних пошкоджень шляхом систематизації сучасних підходів до діагностики, планування й оптимізації хірургічних втручань, залежно від типу перелому. Тип перелому визначався за класифікаціями Schatzker та AO/ОТА. Диференційований вибір техніки та засобів фіксації кістково-хрящових фрагментів, залежно від типу перелому, є головним чинником відновлення функції пошкодженого колінного суглоба. Технологія артроскопічно-контрольованого остеосинтезу забезпечує зменшення травматизації внутрішньо- та навколосуглобових тканин, візуальний контроль репозиції фрагментів, можливість визначення корекції пошкоджень м’яких тканинних структур, оптимальні умови перебігу репаративного процесу та післяопераційного відновлювального лікування. На підставі аналізу власного клінічного матеріалу, із застосуванням багатофакторного кореляційно-регресійного аналізу встановлено основні чинники, що впливають на прогресування після травматичного остеартрозу і призводять до незадовільних результатів.

Ключові слова: перелом, проксимальний епіметафіз великогомілкової кістки, хірургічне лікування, артроскопічна техніка, остеосинтез.
Аналіз результатів лікування стабільних форм остеохондрозу
Authors: Шимон В.М. , Стойка В.В. , Філіп С.С. , Шерегій А.А. , Пушкаш І.І.
Published: August 2021

Вступ. Остеохондроз поперекового відділу хребта є однією з найчастіших причин болю в нижній частині спини. Консервативне лікування дозволяє отримати добрий результат у переважної більшості пацієнтів. Проте в великої кількості хворих така тактика виявляється неефективною.

Відкриття лазерних технологій та впровадження їх в медичну практику призвели до популяризації малоінвазивних методів лікування. Лазерна вапоризація міжхребцевих дисків дозволяє усунути больовий та корінцевий синдроми за допомогою випарювання (вапоризації) невеликого об’єму пульпозного ядра.

Мета дослідження. Провести ретроспективний аналіз лікування стабільних форм остеохондрозу поперекового відділу хребта.

Матеріали та методи. В клініці кафедри загальної хірургії ДВНЗ «Ужгородський національний університет» за 2009–2019 роки було проліковано 1126 пацієнтів зі стабільними формами остеохондрозу поперекового відділу хребта. Всі хворі були працездатного віку. Серед них було 630 жінок (56,0%), 496 чоловіків (44,0%). Хворих поділено на три групи: 1 – хворі, яким проводилось консервативне лікування (584); 2 – хворі, яким проводилось відкрите оперативне втручання (303); 3 – хворі, яким проводилась черезшкірна лазерна вапоризація міжхребцевого диску (239).

Результати досліджень та їх обговорення. Відмінний та добрий результат серед всіх хворих першої групи, що спостерігались нами протягом першого року, склав 68%. 42 хворих з цієї групи були прооперовані через відсутність ефекту від консервативного лікування в різні терміни від початку терапії.

Серед хворих другої групи кількість відмінних та добрих результатів склала протягом першого року 74%. Більшість хворих повернулись на свою попередню роботу. 37 хворих були вимушені змінити роботу. Повторно прооперовано 21 хворого: 18 хворих на інших рівнях та 3 хворих на рівні попереднього оперативного втручання.

Серед хворих ІІІ групи протягом 1 року успішні результати простежувалися в 77,1%. У 15 хворих покращення не виявлено. Один був прооперований відкритим методом.

Висновки. Черезшкірна лазерна вапоризація міжхребцевих дисків є альтернативою відкритому хірургічному втручанню, проте необхідно дотримуватись чітких показів та протипоказів до виконання даного втручання. Актуальним є вивчення віддалених результатів (більше 6 років) після проведення черезшкірної лазерної вапоризації міжхребцевих дисків.

Ключові слова: остеохондроз, поперековий відділ хребта, лазерна вапоризація, нуклеотомія.
Актуальність та методи діагностики залізодефіцитної анемії в умовах високогір’я Закарпаття
Authors: Попович М.Ю. , Рішко М.В.
Published: August 2021

Розглянуто сучасний погляд на проблему залізодефіцитної анемії (ЗДА) з точки зору епідеміології, етіології, патогенезу в умовах високогір’я Закарпаття. У статті представлені сучасні методи лабораторної діагностики ЗДА, досліджено метаболізм заліза в організмі і патогенетичні механізми формування клінічних і лабораторних симптомів. Обговорюється діагностичне значення лабораторних методів, що застосовуються для діагностики ЗДА. Зроблено висновок про комплексний підхід при лабораторній діагностиці ЗДА. У рамках статті, автори пояснюють механізми низької ефективності лікування ЗДА і пропонують способи вирішення проблеми з урахуванням опублікованих в літературі останніх наукових досліджень.

Ключові слова: залізодефіцитна анемія, обмін заліза, діагностика, Закарпаття.
Морфологічні зміни в посліді у жінок при маловодді
Authors: Маляр В.В. , Ібадова Т.В. , Маляр Вол. В. , Маляр В.А.
Published: August 2021

Вступ. Маловоддя у вагітних – акушерська патологія, яка тісно пов’язана з акушерськими ускладненнями та перинатальної патологією.

Мета дослідження. Вивчити морфологічні зміни в посліді на органічному, тканинному та клітинному рівнях у жінок при маловодді.

Матеріали та методи. Вивчено основні органометричні параметри посліду та проведено морфологічне дослідження плаценти у 50 жінок, які народжували при маловодді, і у 30 з фізіологічною вагітністю.

Результати досліджень та їх обговорення. Згідно з даними клініко-морфологічних досліджень, вагітність у жінок з маловоддям тісно пов’язана з морфологічними особливостями посліду. Органометричні параметри плаценти, пуповини і морфологічна картина екстраембріональних структур вказують на порушення морфогенезу в даних структурах, а також на морфофункціональні зміни, що характерні для розвитку плацентарної і параплацентарної недостатності.

За результатами досліджень, у 54% в стромі ворсин хоріону виявлено нагромадження плодового фібриноїду, в 44,0% склероз проміжних і термінальних ворсин. В амніотичному епітелій плодових оболонок морфологічні зміни в епітеліоцитах мали характер дистрофії у вигляді вакуолізації і гігантоклітинної дистрофії.

Ключові слова: плацента, плодові оболонки, маловоддя.
Aportaciones de Matthäus Steffel al conocimiento de la escuela jesuita sobre el tarahumara
Authors: Estrada Fernández Zarina
Published: August 2021

La gramática del tarahumara escrita por Matthäus Steffel (1799) en latín ha sido analizada solo en un número reducido de estudios historiográficos de la Lingüística Misionera que versa sobre lenguas habladas en México. El manuscrito permanece aún sin publicar y su trabajo permite enfrentar al menos tres interrogantes: (a) ¿Cuáles son los argumentos para incluir este trabajo dentro del campo especializado de la Lingüística Colonial o Misio-nera de Nueva España? (b) ¿Cuáles son las principales propiedades de esta obra dentro de ese ámbito?, y (c) ¿Acaso es posible referirse aun a Matthäus Steffel como jesuita, a pesar de que la Compañía de Jesús (Societas Iesu en latín) había sido abolida 26 años antes de que el autor diera término a su obra? El presente trabajo hace referencia al contexto histórico de esta gramática y describe algunas de sus propiedades gramaticográficas con el interés de argumentar a favor de que a pesar de que fue escrita por un autor preparado en el Colegio Tepotzotlán, la intención del autor y el resultado en sí mismo no permiten considerarla como gramática misionera sino que da muestras de un interés etnográfico y una perspectiva crítica y racional que hace posible caracterizarla dentro del Siglo de las Luces. Finalmente, al final de este trabajo mostramos una afirmación del autor que permite incluirlo todavía como jesuita.
Big pharma’s search for a COVID-19 vaccine: Take It To The Limit!
Authors: Segers Jean-Pierre , Gaile-Sarkane Elina
Published: August 2021

The 2020 COVID-19 pandemic undermines the world economy, the affordability and accessibility of our health systems. It puts an increasing strain on global production, supply and value chains. The research and development of a set of COVID-19 vaccines is an unprecedented triumph of rapid innovation. The sense of urgency has prompted academic research institutions, big pharmaceuticals and dedicated biotechnology companies to develop vaccines targeting the SARS-CoV-2 coronavirus disease. Simultaneously, it unlocks new value for business, patients and society. Consequently, new business models have come to the forefront.
Strategizing with Hardware Rich Open Source Ecosystems
Authors: Legenvre Herve , Hameri Ari-Pekka , Kauttu Pietari
Published: August 2021

Companies are increasingly adopting open source strategies to develop and exploit complex infrastructures and platforms that combine software, hardware and standard interfaces. Such strategies require the development of a vibrant ecosystem of partners that combines the innovation capabilities of hundreds of companies from different industries. Our aim is to help decision makers assess the benefits and challenges associated with creating or joining such ecosystems. We use a case study approach on six major collaborative ecosystems that enable the development of complex, high cost infrastructures and platforms. We characterize their strategy, governance, and their degree of intellectual property (IP) openness. We offer a three-dimensional framework that helps managers characterize such ecosystems. Although all the ecosystems studied aim at scaling up innovative solutions, their strategy, governance and IP openness vary. An upstream strategy aimed at replacing supplier proprietary design with open substitutes requires a democratic governance and an intellectual property policy that maximize the attractiveness of the ecosystem. A downstream strategy aimed at carving a space in new markets requires an autocratic governance and an intellectual property policy that combine attractiveness and value capture opportunities.
Urogenital System for Women
Authors: Azwan Reyhan Julio , Utama Bobby Indra , Yusrawati Yusrawati
Published: August 2021

Functionally, the urogenital system can be divided into two completely different components : urinary system and genital system. However, embryologically and anatomically, the two are closely related. Both originate from a single mesodermal ridge (intermediate mesoderm) along the posterior wall of the abdominal cavity, and initially, the excretory ducts of both systems enter the same cavity, the cloaca. The urogenital system is a system consisting of the urinary system which is divided into the urinary tract and the genital system. Where the urinary system is divided into the upper and lower urinary tracts. The upper urinary tract consists of the kidneys, renal pelvis and ureters, while the lower urinary tract consists of the urinary bladder and urethra. The external genital system in men and women is different, in men it consists of the penis, testes and scrotum, while in women it consists of the vagina, uterus and ovaries. The following will describe the urogenital system in women
Compliance with Standard Precautions among Midwives during the COVID-19 pandemic
Authors: Gayatri Mergy , Akingbade Oluwadamilare , Adesuyi Emmanuel O. , Pirade Roland Arung , Antwerpen Natasha Van , Sari Ningrum Paramita , Sutrisno Sutrisno
Published: August 2021

Background: While the COVID-19 pandemic has spread across nations in significant terms, midwives who play a crucial role in offering maternal and child care amid the pandemic stand a high risk of being infected. Examining their level of compliance with the standard precautions amid the pandemic is important.Purpose: To assess the level of compliance of midwives in Indonesia with Personal Protective Equipment (PPE) usage and hand washing.Methods: In June 2020, an online cross-sectional survey was conducted on 1520 midwives in Indonesia during the early onset of the COVID-19 pandemic. Data were analyzed using Statistical Package for the Social Sciences version 26. Association between demographic variables and compliance with standard precautions was measured using Chi-square test. Results: Approximately 74% of midwives used PPE and masks when outside while more than 40% of them did not always wash their hands after they touch an object outside home. A significant association was found between level of education (p =.001), region (p =.000) and mask usage. However, association between ethnicity and mask usage; region and handwashing were not significant.   Conclusion: Majority of the midwives in Indonesia complied with PPE usage, but majority did not adhere to hand washing. This highlights the need for appropriate interventions to improve compliance to standard precautions in a bid to curtail further spread of the pandemic.
Sleep as a mediator in the context of emotional problems in adolescents with IBD: A pilot study
Authors:   Faculty for Psychology and Sports, Bielefeld University, 33015 Bielefeld, North-Rhine Westphalia, Germany, Manhart Ann-Kristin , Schlarb Angelika A. ,   Faculty for Psychology and Sports, Bielefeld University, 33015 Bielefeld, North-Rhine Westphalia, Germany
Published: August 2021

Background: Sleep has an impact on daily life. Particularly among adolescents with IBD, adequate sleep seems to be important, as the disease itself and the associated symptoms can cause distress and impair daytime functioning. However, often parental and youth reports differ regarding perceived sleep problems of adolescents. Besides sleep problems, depression and anxiety are often prominent in young IBD patients. To date, the interplay between sleep, anxiety/depression symptoms and IBD is not fully understood. Therefore, the aim of this study was to (1) evaluate sleep problems in adolescents suffering from IBD, (2) compare adolescents’ sleep quality and impairments according to self- and parental reports, and (3) investigate the interaction between IBD symptomatology, emotional problems and sleep disturbances. Methods: 29 adolescents (age 10 - 22; M = 14.44 , SD = 1.78 ) with IBD and their parents took part in the study. Adolescents and parents completed questionnaires concerning sleep, emotional problems, and IBD symptomatology. Results: Especially overtiredness, insomnia symptoms, and nightmares play a prominent role regarding sleep problems in youths. Self-rated sleep problems and parental ratings were inconsistent, particularly for nightmares (Z = -2.12; p = .034). However, other ratings concerning emotional problems and sleep, especially anxiety and nightmares, were significantly related(r = .426, p = .034), even though we found no mediation effect for the association between IBD, nightmares and anxiety. Discussion: The present study revealed the importance of sleep and emotional well-being for adolescents suffering from IBD. Moreover, it became clear that the role of anxiety in youths suffering from IBD and sleep problems is not sufficiently answered yet. Not only emotional behavior but also sleep should be addressed when diagnosing IBD or during treatment of IBD. In addition, these results show the need for further investigation regarding the differences between parental and self-reports concerning sleep problems in young IBD patients.
Teknostresin Muhasebe Meslek Mensuplarının Bireysel İş Performanslarına Etkisi: Kütahya İlinde Araştırma
Authors: KESTANE Ali , ÖZBEK Ali
Published: August 2021

Bu çalışmada muhasebe meslek mensuplarının teknostres algılarını ölçmekle birlikte onların bireysel iş performanslarına olan etkilerinin ortaya çıkarılması amaçlanmıştır. Araştırma, Kütahya ilinde faaliyet gösteren 350 muhasebe meslek mensubunu [serbest muhasebeci (SM), serbest muhasebeci mali müşavir (SMMM) ve yeminli mali müşavir (YMM)] kapsamaktadır. Türkiye Serbest Muhasebeci Mali Müşavirler Odaları Birliği (TÜRMOB) tarafından yetkilendirilen ve Kütahya SMMM Odası’na kayıtlı meslek mensupları araştırmada önemli bir kısıt olarak kabul edilmiştir. Belirtilen kısıt bağlamında 300 meslek mensubu ile iletişime geçilmiş ve 295 meslek mensubu araştırmanın örneklemi olarak belirlenmiştir. Araştırmada verilerin elde edilmesinde anket yöntemi benimsenmiştir. Elde edilen veriler, “Microsoft Excel 2016” programında kodlanarak “SPSS (Statistical Package for the Social Sciences) 22.0” programına aktarılmış olup bu programda uygun analizler yapılmış ve sonuçlar düzenlenerek değerlendirilmiştir. Araştırmada, meslek mensuplarının karşı karşıya kalmış oldukları teknostresin, bireysel iş performanslarını artırdığı sonucuna ulaşılmıştır. Ayrıca gelecekte meslek mensuplarının motive edilmesi ve teknoloji kullanımı konusunda donanım sahibi olabilmelerine yönelik önerilerde bulunulmuştur.
Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar
Authors: CAVLAK Hakan
Published: August 2021

Performans raporlaması, işletmelerin paydaşlarına faaliyetlerine ilişkin açıklama yaptıkları bir süreçtir. Geçerli finansal raporlama çerçevesi (Genel Kabul Görmüş Muhasebe İlkeleri-GKGMİ, Uluslararası Finansal Raporlama Standartları-UFRS, vb.) haricinde oluşturulan ölçütler, son yıllarda bu raporlamada en çok kullanılan araçlardan biridir. Uluslararası Muhasebe Standartları Kurulu’nun aldığı geri bildirimler sonucunda bu tür ölçütlere ilişkin hazırladığı Yönetim Performans Ölçütleri taslağı, sağlayacağı avantajlar ve dezavantajları ile sıcak tartışma konularından birini oluşturmaktadır. Bu çalışmada, konu ile ilgili Amerikan Muhasebe Birliği, Avrupa Finansal Raporlama Danışma Grubu, Avrupa Menkul Kıymetler ve Piyasalar Otoritesi’nin aralarında bulunduğu 11 uluslararası kurum, 4 büyük denetim şirketi ile Kamu Gözetimi Kurumu’nun yorum mektupları nitel yöntem ve içerik analizi çerçevesinde incelenmiştir. Çalışmanın sonuçlarına göre taslak, çoğu kurum tarafından desteklenmekte ve kullanıcılara fayda sağlayacağı ifade edilmektedir. Ancak taslak ile ilgili bazı endişeler de mevcuttur. Kamusal iletişim ifadesi, ölçütlerin kapsamının sadece kâr veya zarar ve diğer kapsamlı gelir tablosunda sunulan gelir ve gider alt toplamları ile sınırlandırılması, denetim, mutabakat gibi hususlar taslağın en çok eleştirilen ve tekrar gözden geçirilmesi talep edilen noktalarıdır.
İhtiyatlılık İlkesinin Finansal Sürdürülebilirlik Üzerindeki Etkisi: BIST Uygulaması
Authors: KURT Yusuf
Published: August 2021

Bu çalışma ile 2005-2019 yılları arasında Borsa İstanbul (BIST)’da kesintisiz olarak işlem gören işletmelere ait 15 yıllık veriler yıllık bazda incelenmiş ve bu verilerden hareketle işletmelerin ihtiyatlılık düzeyleri ile finansal sürdürülebilirlikleri arasında bir ilişki olup olmadığı test edilmiştir. Finansal sürdürülebilirlik bağlamında Türkiye Muhasebe ve Finansal Raporlama Standartları (TMS/TFRS)’na göre raporlama yapan işletmelerin uzun vadede dönem kârı ve kapsamlı kâr rakamları ile dönem sonu hisse senedi fiyatları ele alınmıştır. İşletmelerin ihtiyatlılık düzeylerinin hesaplanmasında Givoly ve Hayn (2000) tarafından geliştirilen “Negatif Tahakkuklar Yöntemi” kullanılmıştır. Araştırma ile işletmelerin finansal durum tabloları, nakit akış tabloları ve kâr/zarar ve diğer kapsamlı gelir tablolarından faydalanılarak elden edilen veriler panel veri analizi yöntemi kullanılarak test edilmiştir. Araştırma sonucunda işletmelerin ihtiyatlılık düzeyleri negatif olarak arttıkça, uzun dönemde işletmelerin toplam kapsamlı kârı ve dönem sonu hisse senedi fiyatlarının arttığı, dönem kârlarının ise azaldığı tespit edilmiştir.
PEMANFAATAN RUANG LUAR UNTUK BERKESENIAN DI LAHAN EKS-PARKIR GRAHA BHAKTI BUDAYA, DENGAN PENDEKATAN NEO VERNAKULAR
Authors: Wulandari Agustina
Published: August 2021

Tulisan ini membahas tentang desain baru yang dapat diterapkan pada ruang terbuka Taman Ismail Marzuki sebagai alternatif penataan ruang luar. Tujuan penelitian ini untuk menjadi panduan dan referensi bagi perancang tentang penerapan ruang luar yang menunjang kegiatan fasilitas kesenian sebagai wajah utama kawasan kesenian. Pendekatan Neo Vernakular digunakan untuk mengembangkan kembali fasilitas ruang luar yang pernah ada di kawasan tersebut, dengan tetap memperhatikan peraturan yang berlaku tentang penataan ruang terbuka. Metodologi penelitian dilakukan dengan pendekatan medotde kulaitatif dan teknik pengumpulan data dilakukan dengan teknik primer berupa jurnal terkait dan sekunder berupa survei lokasi.Kata kunci : Revitalisasi, ruang terbuka, neo vernakular.
LANGGAM ARSITEKTUR KONTEMPORER PADA BANGUNAN JAKARTA CONVENTION CENTER
Authors: Sufi setyandri Nurul asyifa , Tundono Sri , Thahir Ady rizalsyah
Published: August 2021

Jakarta Convention Center (JCC) berlokasi di Kompleks Senayan Jl. Jend. Gatot Subroto Jakarta. Kompleks JCC merupakan Convention Center berstandar internasional. Convention Center merupakan tempat pertukaran informasi melalui kegiatan pertemuan, pameran atau konvensi. Dalam membangun Convention Center yang fungsional maka harus memperhatikan beberapa aspek penting mulai dari struktur bangunan tersebut hingga keadaan sekitarnya dan juga langgam arsitektur yang diterapkan. Langgam arsitektur kontemporer merupakan arsitektur yang mempertimbangkan aspek struktur, bentuk massa, fasad, dan harmonisasi ruang terbuka dari sebuah bangunan. Langgam arsitektur kontemporer dapat memaksimalkan fungsi dari Convention Center. Penulisan ini bertujuan untuk mengidentifikasi penerapan langgam arsitektur kontemporer pada bangunan Jakarta Convention Center. Metode yang digunakan adalah kualitatif dengan sumber data yang didapat melalui studi literatur dan objek di lapangan. Penulis akan melakukan analisis tentang penerapan langgam arsitektur kontemporer pada bangunan Jakarta Convention Center berdasarkan variabel yaitu: struktur, bentuk massa, fasad dan harmonisasi ruang terbuka yang membuktikan adanya penerapan langgam arsitektur kontemporer pada Jakarta Convention Center.
PENERAPAN ARSITEKTUR NEO-VERNAKULAR PADA GEDUNG WAYANG ORANG SRIWEDARI DI TAMAN SRIWEDARI SURAKARTA
Authors: Fatih Aldin
Published: August 2021

Taman Sriwedari merupakan kawasan cagar budaya dan konservasi, serta termasuk kawasan strategis social budaya Kota Surakarta. Dalam hal itu, pemerintah Kota Surakarta ingin merancang sebuah Gedung Wayang Orang yang nanti akan dijadikan sebagai tempat pemantasan kesenian wayang orang rutin dilakukan sehingga terlestarikannya kesenian wayang orang. Pemerintah Kota Surakarta ingin merancang Gedung Wayang Orang nilai estetika yang tinggi, namun tanpa menghilangkan unsur tradisional dari Kota Surakarta agar bisa meninggalkan rasa citra dan kesan pada pengunjung maupun pengguna bangunan. Oleh karena itu, Arsitektur Neo – Vernakular menjadi pilihan yang sangat tepat. Arsitektur Neo – Vernakular bisa diterapkan pada bangunan dari kriteria, karakteristik maupun prinsip yang nantinya akan diterapakan pada bangunan.
ANALISIS POLA AKTIVITAS PENUMPANG DI AREA TRANSIT STASIUN MRT DUKUH ATAS
Authors: Hasibuan Revi Amirah
Published: August 2021

Stasiun MRT Dukuh Atas merupakan stasiun transit yang berada di area komersil dengan densitas penumpang yang cukup tinggi. Sebagai stasiun transit, aktivitas penumpang didalamnya cukup bervariasi khususnya pada area transit, dimana penumpang akan memperlihatkan kecenderungan perilaku berdasarkan kebutuhannya masing-masing. Tulisan ini bertujuan untuk menganalisa kecenderungan aktivitas penumpang pada area transit untuk mendapatkan pola aktivitas tertentu yang dapat dihubungkan dengan kecenderungan penumpang dalam memilih akses keluar dari stasiun MRT Dukuh Atas. Metode observasi dilakukan untuk memetakan pola aktivitas. Hasil yang diperoleh menunjukkan bahwa pola sirkulasi linear dan pola aktivitas penumpang mempengaruhi penumpang dalam memilih akses keluar maupun masuk stasiun. Pola perilaku penumpang pada area transit tidak terlalu bervariasi meskipun tersedia ruang-ruang yang dapat menjadi potensi sebagai tempat penumpang berperilaku, hal ini disebabkan oleh kecepatan mobilitas penumpang yang cenderung ingin cepat berganti moda transportasi.
Penggunaan Material Ramah Lingkungan Berstandar Greenship pada Bangunan Community Center Universitas Indonesia
Authors: Ayuningtyas Pradnya Agnira
Published: August 2021

Bangunan Community Center UI merupakan bangunan penunjang akademik Kampus Universitas Indonesia yang terletak di area Hutan Kota dan danau,  sehingga pembangunannya harus memperhatikan ekosistem. Faktanya, dewasa ini terdapat banyak perancangan bangunan yang tidak memperhatikan keselarasan bangunan dengan lingkungan sekitarnya. Penggunaan material yang tidak ramah lingkungan merupakan salah satu contoh kurangnya fokus perancangan bangunan terhadap ekosistem. Tulisan ini akan membahas mengenai penggunaan material yang sesuai dengan standar Greenship sebagai bentuk partisipasi dalam menjaga ekosistem dan memanfaatkan sumber daya alam secara efisien. Penelitian dilakukan dengan metode kualitatif, melalui analisa studi preseden yang disesuaikan dengan studi pustaka kemudian hasilnya diaplikasikan pada studi kasus.
Hepatectomia parcial por adenoma gigante: um relato de caso
Authors: Atalla Verônica Maciel , Ferraz Adriana Rodrigues , Pontes Amanda Lúcia Arruda , Figueiredo Breno Castro Corrêa de , Farias Izadora Souza , Costa Milena Pereira , Castro Paulo Víctor Innocencio Póvoa de , Souza Suzane Aguiar de , Pacífico Thalles Vitor Teixeira , Assis Yago Paranhos de
Published: August 2021

Objetivo: Elucidar aspectos diagnósticos e terapêuticos acerca do Adenoma Hepático a fim de realizar o diagnóstico precoce evitando complicações que possam ser fatais. Detalhamento do caso: Paciente feminino, 31 anos, usuária de Contraceptivo Oral Combinado (AOC) há anos, assintomática, realizou Ultrassonografia (USG) de abdome total de rotina, no qual foram evidenciados vários nódulos hepáticos, sendo o maior, um nódulo sólido isoecoico a levemente hipoecoico, de contorno regular, medindo 8,1 x 7,1 x 4,9 cm (T x L x AP) localizado inferiormente ao segmento VI do fígado. Como terapêutica foi realizada segmentectomia hepática com posterior seguimento anual por Ressonância Magnética dos outros nódulos residuais, que permanecem estáveis. Considerações finais: O Adenoma Hepático é uma doença rara que pode ser diagnosticada de forma incidental, em mulheres assintomáticas bem como pode causar dor em hipocôndrio direito e deflagrar quadro de hemorragia intraperitoneal com posterior óbito. Portanto, é de suma importância seu reconhecimento e terapêutica precoce a fim de evitar essa complicação.
Paternalismo em contraste com a recusa à transfusão de sangue: uma revisão integrativa
Authors: Silva Bárbara Ferrarez Senra Costa e , Elizeu Maria Luiza Werneck , Pereira Mariana Lima Rodrigues , Jaques Ully , Costa Douglas Almeida , Pedrosa Deborah Evelyn Miranda Medeiros , Cruz Paulo Enrique Freitas , Silva Vinícius Ferrarez Senra Costa e , Oliveira Márcia Farsura de
Published: August 2021

Objetivo: Revisar as influências da Bioética Principialista (BP), da Constituição Federal de 1988 (CF88) e das Diretrizes Curriculares Nacionais para o Curso de Graduação em Medicina de 2014 (DCNs), nas características da relação médico-paciente, diante do cliente Testemunha de Jeová (TEJ), na recusa à hemotransfusão. Métodos: Foi feita uma revisão integrativa, através de uma busca de artigos publicados, nas bases de dados online Pubmed e SciELO, no período de 2010 a 2021. Resultados: A inclusão de 30 artigos, recrutados através do protocolo PRISMA, identificou que a BP influencia na garantia do direito das TEJ à liberdade religiosa e à saúde prevista na CF88. Além disso, observou-se o papel da DCNs, no auxílio à formação médica humanizada, na relevância do processo de trabalho em saúde, pautado pela bioética, e na relação médico-paciente, diante das discordâncias, quanto aos procedimentos em saúde. Considerações finais: Não há espaço para o paternalismo médico atualmente, sendo certo que, tão importante quanto tratar as mazelas corpóreas, também é o respeito aos limites impostos pelo sacrário da consciência individual do enfermo.
Determination of the basis for nonlinear parametric functions of chemical reactions
Authors: Хамидуллина Зульфия Абударовна , Исмагилова Альбина Сабирьяновна , Спивак Семен Израилевич
Published: August 2021

Настоящая работа посвящена математическому и компьютерному моделированию кинетики сложных химических реакций. Сформулирована и доказана теорема о соответствии структуры механизма сложной химической реакции с матрицей связей. Разработан и автоматизирован алгоритм определения базиса нелинейных параметрических функций. Реализована теоретико-графовая интерпретация механизма сложной химической реакции

Mathematical and computer modelling of the kinetics of complex chemical reactions is considered in the present study. It was formulated that the structural mechanism of complex chemical reaction corresponds to the matrix of bonds. The appropriate theorem was proved. A graph and theoretical technique that allows determining the functional dependences of kinetic parameters directly from the graph of the reaction mechanism is developed. Based on the proposed algorithm, a program for determining the basis of nonlinear parametric functions of kinetic parameters is proposed. The program implements a graph and theoretic interpretation of the mechanisms of complex chemical reactions for constructing stationary kinetic models of catalytic reactions. An algorithm for determining the basis of nonlinear parametric functions is developed and automated. A graph and theoretical interpretation of the mechanism of a complex chemical reaction is implemented
Application of the auxiliary performance index for automatic optimality control of discrete Kalman filter
Authors: Семушин Иннокентий Васильевич , Цыганова Юлия Владимировна , Цыганов Андрей Владимирович
Published: August 2021

Предложен новый метод автоматического контроля оптимальности дискретного фильтра Калмана, основанный на равенстве нулю градиента вспомогательного функционала качества (ВФК) по параметрам адаптивного дискретного фильтра. Для вычисления градиента ВФК применяется численно устойчивый к ошибкам машинного округления алгоритм модифицированной взвешенной ортогонализации Грама-Шмидта (MWGS-ортогонализации). Алгоритм реализован на языке Matlab. Результаты проведенных численных экспериментов подтверждают эффективность предложенного метода

The paper proposes a new method for automatic control of the nominal operating mode of a dynamic stochastic system, based on a combination of two previously developed methods: the auxiliary performance index (API) method and the LD modification of an adaptive filter numerically robust to roundoff errors. The API method was previously developed to solve the problems of identification, adaptation, and control of stochastic systems with control and filtering. We suggest using the API not only as a tool for identifying the parameters of the stochastic system model from the measurement data but also for automatically monitoring the optimality of the adaptive filter, namely, the condition that the API gradient is close to zero should be satisfied (with the necessity and sufficiency) at the point corresponding to the optimal value of the vector parameter in the adaptive Kalman filter. The main result is the new eLD-KF-AC algorithm (extended LD Kalman-like adaptive filtering algorithm with automatic optimality control). The advantages of the obtained solution are as follows: 1) the choice of the adaptive filter structure in the form of an extended LD algorithm can significantly reduce the effect of machine roundoff errors on the calculation results when supplemented by the ability to calculate the sensitivity functions by the system vector parameter of the adaptive filter; 2) the application of the API method allows controlling the optimality of the adaptive filter by the condition that the API gradient is zero at the minimum point, which corresponds to the optimal value of the parameter in the adaptive filter; 3) the calculation of the API gradient in the adaptive extended LD filter does not require significant computational costs and such a control method can be carried out in real-time. The results of the work will be applied to solving problems of joint control and identification of parameters in the class of discrete-time linear stochastic systems represented by equations in the state-space form.