bluuebunny/crossref_metadata_2025 huggingface dataset:
PSAK 61: Akuntansi Hibah Pemerintah Dan Pengungkapan Bantuan Pemerintah
Authors: Cakrawala Muhammad Bara Viqih , Sembiring Ira Hanna , Putri Mulya Annisa , Sitanggang Petra Dwiranata , Akmal Alhafizh Afkar
Published: December 2022

Dalam proses pembentukan laporan keuangan pada akuntansi keuangan, ada standar yang harus ditaati. Standar tersebut diperuntukkan untuk menyajikan laporan keuangan perusahaan dan untuk memberikan kemudahan dalam pemahaman atas laporan keuangan dengan beberapa standar yang serupa. PSAK 61 mengenai Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah telah disahkan oleh Dewan Standar Akuntansi Keuangan pada 18 November 2010 dan telah dilakukan pnggesahan penyesuaian atas PSAK 61 pada 27 Agustus 2014.

Tujuan dari penelitian ini adalah untuk menganalisis isi dari PSAK 61 yang mengatur tentang Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah. Di sisi lain, tujuan dari penelitian ini adalah untuk memberikan ilmu pengetahuan bagi para pembaca dan dapat digunakan sebagai sumber literatur pada penelitian berikutnya. Dalam penelitian ini menggunakan literature review (kajian pustaka). Penelitian ini menggunakan metode deskriptif kualitatif berupa studi kepustakaan (library research), kumpulan karya tulis ilmiah atau informasi yang berkaitan dengan tinjauan pustaka.

Hasil penelitian ini menunjukkan PSAK ini adalah bertujuan unutk pengalihan sumber daya dalam bantuan pemerintah dengan tepat ,dan mengungkapkan bentuk lain dari bantuan pemerintah guna memberikan indikasi sejauh mana entitas telah memperoleh manfaat atas bantuan tersebut selama periode pelaporan dan untuk memberikan perbandingan laporang keuangan entitas yang memperoleh bantuan dengan laporan keuangan periode sebelumnya dan dengan laporan keuangan entitas lain.

 

Keywords: PSAK 61, Akuntansi Hibah, Pengungkapan Bantuan
Pengaruh Likuiditas, Leverage, Aktivitas dan Pertumbuhan Penjualan Terhadap Profitabilitas
Authors: Vania Vania , Tarmizi Rosmiati
Published: December 2022

This study aims to analyze and obtain empirical evidence about the effect of from liquidity, leverage, activity, sales growth to profitability, (study of in automotive companies listed on the Indonesia stock exchange in 2018-2020). Research has 4 independent/independent variables were tested, namely: current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), sales growth, as well as 1 dependent/tested variable tested, namely : return on assets (ROA). The research population, namely: all automotive companies, so that There are 14 companies registered at idx.co.id. Sampling method used namely: purposive sampling can obtain 13 sample companies. Data analysis technique: multiple linear regression using SPSSver.17 application. This research has the following results: the following, liquidity and activity have a significant positive effect, sales growth the positive effect is not significant, while for leverage the negative effect is not significant impact on profitability, in automotive companies listed on the Indonesian stock exchange period 2018-2020.
Optimalisasi Whistleblowing System Melalui Peran Whistleblower Dalam Pendeteksian Tindakan Fraud
Authors: Wahyuningtiyas Titania Nur , Pramudyastuti Octavia Lhaksmi
Published: December 2022

Optimalisasi whistleblowing  system terus dilakukan sebagai upaya pendekteksian pertama tindakan fraud, khususnya dalam peran whistleblower yang krusial dalam melakukan whistleblowing. Penelitian ini mengacu pada Theory of planned behavior dalam mendeksripsikan suatu Niat yang timbul pada whistleblower untuk melakukan Whistleblowing. Penelitian ini bersifat kualitatif dengan menggunakan pendekatan literatur review. Data yang digunakan dalam penelitian ini ialah data sekunder. Hasil penelitian menunjukan suatu simpulan yang mana penerapan Theory of planned behavior dapat dijadikan sebagai acuan dasar organisasi untuk dapat mengotimalisasikan whistleblowing  system melalui whistleblower dengan memperhatikan tiga faktor yang mempengaruhi suatu niat, diantaranya ialah Sikap, Norma Subyektif, dan Kontrol Perilaku.
Memprediksi Financial Distress melalui Faktor Internal pada Perusahaan Jasa Sub Sektor Property dan Real Estate
Authors: Suryani Suryani , Mariani Desy
Published: December 2022

This study aimed to analyze the effect of profitability, leverage, liquidity, activity, and cash flow ratio towards financial distress. The population in this study is property and real estate of the service company by using the purposive sampling technique. The research sample obtained was 180 samples from 45 companies. The analysis technique used is multiple linier regression analysis. The results showed that profitability, activity, and cash flow ratio had no effect towards financial distress. leverage had a negative effect and significant towards financial distress. and liquidity has a positive effect and significant towards financial distress.
Pengaruh Service Quality Dan Customer Satisfaction Terhadap Repurchase Intention Pada Restaurant Pochajjang Bogor Di Masa Pasca Pandemi Covid-19
Authors: Berliana Feoline , Mashadi Mashadi
Published: December 2022

The development of culinary food in Indonesia has also resulted in a large participation in national economic growth. The purpose of this study was to determine the effect of employee service quality on repurchase intentions at Pochajjang Bogor restaurants in the post-Covid-19 pandemic, to determine the effect of customer satisfaction on repurchase intentions at Pochajjang Bogor restaurants in the post Covid-19 pandemic, and to find out whether service Quality and customer satisfaction can jointly influence repurchase intention at Pochajjang Bogor restaurant in the post covid-19 pandemic. The sampling method used is non-probability sampling from the formula Hair et al. From this formula the authors set a sample of 120, but when running data processing requires additional data of 41, the total sample in this study is 161.

Based on the test results, the results obtained are that : (1) Service quality has a positive and partially significant effect on repurchase intention, (2) Customer satisfaction has a partially positive and significant effect on repurchase intention, (3) Service quality and customer satisfaction together the same has an effect on repurchase intention, but the magnitude of the influence of the variable Service Quality and Customer Satisfaction on Repurchase Intention is only 0.268 or 26.8%. Therefore, Pochajjang Bogor restaurant employees must continue to improve the quality of their services and monitor customer expectations and try to fulfill them so that customers are always satisfied.

Key Words : Service Quality, Customer Satisfaction, Repurchase Intention.
Pengaruh Potongan Harga dan Bonus Terhadao Pembelian Konsumen Alfamart Perumnas Batu 6 Pematangsiantar
Authors: Tarigan Wico J , Tarigan Vitryani , Purba Djuli Sjafei
Published: December 2022

Fokus utama perusahaan kini lebih pada upaya penguatan pemasaran yang ditujukan untuk menyenangkan konsumen karena banyaknya sarana dan prasarana yang mendukung bisnis saat ini. Untuk pembelian besar dan pembelian yang tidak diinginkan, sebagian besar bisnis akan mengubah daftar harga mereka dan memberikan potongan harga dan bonus. Metodologi kualitatif dan kuantitatif digunakan dalam penelitian ini. Populasi dalam penelitian ini adalah konsumen yang melakukan pembelian di minimarket Alfamart Perumnas Batu 6 Pematangsiantar. Hasil penelitian potongan harga secara parsial berpengaruh positif dan signifikan terhadap pembelian konsumen serta bonus secara parsial berpengaruh signifikan terhadap pembelian konsumen. Secara simultan potongan harga dan bonus berpengaruh positif dan signifikan terhadap pembelian konsumen. Hasil uji determinasi (R2) menunjukan potongan harga dan bonus signifikan terhadap pembelian konsumen yang berbelanja di minimarket Alfamart  sebesar  55,2%  dan  sisanya  44.8%  dipengaruhi  oleh faktor lainnya yang tidak diteliti dalam penelitian ini
Pengaruh Proactive Personality Terhadap Kepuasan Kerja Pegawai di Lembaga Pemasyarakatan Kelas IIB Klaten
Authors: Rahman Fatimah , Subarkah Maki Zaenudin
Published: December 2022

Job satisfaction is essential in the public service sector because satisfaction an employees are the key to providing high quality service, which very important in determining the success of the organization. Theoretically, proactive personality contributes to a higher job satisfaction over time through three essential features, which is that it’s self-initiative, is change-oriented, and a focus on the future. The purpose of this study was to know the impact of proactive personality on employee job satisfaction at the Class IIB Klaten Correctional Insttitution. This study uses quantitative research methods with a non-probability sample technique of 80 respondents. The data collection technique was carried out using a questionnaire distributed via google form. There are 47 statements that are used as indicators in this study. The data analysis technique was carried out through descriptive analysis tests, simple linear regression tests, significance tests and determination tests which were processed using IBM SPSS software version 22. The results showed that the independent variable, namely proactive personality, had a positive and significant influence on the dependent variable, namely job satisfaction. with the results of the t arithmetic significance test of 6.342 > t table 1.991. The results of the determination test were obtained with an R square value of 0.34 which indicates that the proactive personality variable has an influence of 34% on the job satisfaction variable, while the remaining 66% is influenced by other variables not described in this study. From the results of the study, it can be concluded that there is a positive and significant relationship between proactive personality and job satisfaction in the Class IIB Klaten Correctional Institution
MESS Scale for Combat Limb Injury: Amputation or Salvage?
Authors: Liabakh A.P. , Derkach R.V. , Kostogryz O.A.
Published: December 2022

Summary. Combat injury of the limbs is characterized by multilevel open combined tissue damages, the severity of which in some cases makes it impossible the salvage tactics.

Objective: based on the analysis of literature, to investigate the possibility of using MESS (the mangled extremity severity score - assessment of the severity of a broken limb) when establishing indications for early amputation of a severely injured limb due to a combat trauma.

Materials and Methods. A literature search was conducted on the PubMed database according to the established criteria. Data were taken from the selected sources: the number of amputation/save cases and the weighted average MESS amputation/save value. A weighted average MESS with a 95% confidence interval (CI) and a coefficient of variation were calculated.

Results. A total of 189 sources according to the established criteria were identified for the period 1990-2021, in which MESS was applied; 7 sources were selected for analysis. The generalizing value (weighted average) for MESS for amputations was 7.3; 95% CI (6.27-8.33); the coefficient of variation was 4.1. While preserving the limb, the calculations showed a MESS value of 4.9; 95% CI (4.49-5.31); the coefficient of variation was 8.4.

Conclusions. The use of the MESS makes it possible to assess the condition of the injured limb; the value of 7 or above is a reliable predictor for amputation.
Youth Periodical Press as a Means of Patriotic Education During the Great Patriotic War
Authors:   A. N. Kosygin Russian State University (Technologies, Design, Art), Mokshina Irina S. , Nechaeva Tatyana Yu. ,   A. N. Kosygin Russian State University (Technologies, Design, Art)
Published: December 2022

The beginning of the 21st century was a time of comprehension of the results of the past century. Up until now the Great Patriotic War remains one of the most tragic pages in the history of our country. The victory over fascism was won not only on the battlefields, but also in the spiritual sphere. Considerable merit in this belonged to the youth press, which acted as the most important means of patriotic education of young people, mobilizing them to fight the enemy. The theme of protecting the Motherland became the leading one, which has ensured high efficiency and effectiveness of printed publications. An appeal to national pride, to the country's military successes in the past, has begun. The propaganda of love for one's Fatherland is closely associated with the exposure of the essence of German fascism, the inculcation of hatred for the invaders. Print media participated in the organization of mass training of combat reserves for the front, provided the population with significant assistance in mastering defense knowledge. The youth press is a valuable source for studying the exploits of young people who fought at the fronts and in the rear of the fascist German troops; labor and patriotic achievements of the youth of the Soviet rear. One of the most important functions of journalism was conducting of propaganda among the population of the areas temporarily occupied by the enemy. The most important aspect of the work of the youth press was the development and strengthening of ties between the front and the rear, consolidation of moral and political unity of the Soviet people. That said the experience of youth periodicals of the war period due to the richness of the content, variety of forms and methods of work and its high efficiency is still relevant and highly topical in our days.
Foreign Policy in Programs of Czech Political Parties at Turn of the 21th Century: Historiographical Essay
Authors:   The Institute of Slavic Studies of the Russian Academy of Sciences, Ankhimiuk Mstislav Yu.
Published: December 2022

The paper presents a historiographical overview of the evolution of foreign policy concepts of Czech political parties at the turn of the 21st century in terms of cardinal geopolitical changes and formation of a new system of international relations in Europe. After the emergence of the independent Czech Republic, scholars from different countries began to show interest in the foreign policy of the new state in the region of Central and South-Eastern Europe. The present research groups academic papers according to the centers of study of the topic in Russia, the Czech Republic, Great Britain and the USA, also following chronological order, starting from the 1990s and ending with the end of the 2010s. For the first time the author designates a “watershed” in the history of the issue, when in the scientific literature the study of Czech foreign policy in general turns to a narrower range of topics. Many researchers specializing in international relations turned from studying general issues of Czech foreign policy to specific topics, such as the positions of parties regarding further European integration, military cooperation with NATO, relations with Russia, etc. This fact allows us to talk about the growing interest of the scientific community in deep processes shaping the foreign policy of the Czech Republic.
Correspondence by A. D. Kantemir with his Sister and the Development of the Epistolary Genre in Russia of the 18th Century
Authors:   St. Petersburg State University Of Industrial Technologies And Design, Kuzmina Marina D. ,   Russian State Pedagogical University of A. I. Herzen
Published: December 2022

The paper is to study the correspondence by A. D. Kantemir with his sister, M. D. Kantemir, in the context of development of the epistolary genre in Russian literature of the 18th century. It turns out that it began to advance to leading positions as early as the first third of the 18th century (as evidenced, in particular, by the writer of the time of Peter the Great “Annexes, how to write different compliments...”), a friendly letter plays a decisive role in the communication between the prince and the princess. This is a kind of family-friendly correspondence. Its character changes over time: in 1732–1740 it is mostly confidential and confessional, in 1741–1744 — business. Probably, such changes occurred under the influence of external factors: the state of health of Kantemir was steadily deteriorating, what he tried to conceal from his sister not to upset or frighten her, yet he did not want to lie to her either. At the same time, he had neither the strength nor the time to discuss anything, except the cases when he was in a hurry to arrange, feeling the approach of death. Obviously, for these reasons, personal topics were hushed up. But even transferred to the business register, the correspondence between brother and sister Kantemir remained invariably friendly. Whatever character it wore, it displays such features as empathy, sincere participation of one correspondent in the events of the life and experiences of another (hence the special warmth in appeals to the addressee, including in prescripts and clauses), the presence of friendly jokes, as well as its own kind of “secret writing”, an allegorical language, understandable only to the correspondents. Princess Maria suggested that Cantemir adopted nicknames for mutual acquaintances, and in the letters of Princess Maria these nicknames realize their literary potential. They are two-pronged (the Princess alternately actualizes the “human”, then the “animal” plan of content, long anticipating the method of switching the narrative from the “animal” to the “human” plane, characteristic for the satire of M. E. Saltykov-Shchedrin, including his tales) and are quite satirical. The presence of literary — first of all, poetic — insertions is considered to be one of the features of friendly literary writing, the appearance of which in Russian literature is traditionally dated to the second half of the 18th century. The correspondence between the Prince and Princess Kantemir is closely connected with the tradition of sentimentalism, thanks to its confidential, confessional and friendly tonality. The study demonstrates that this correspondence enriches academic understanding of the essence and history of formation of the friendly literary writing.
Lermontov`s Poem “The Sail” in the Russian Culture
Authors:   Lobachevsky State University of Nizhny Novgorod, Yukhnova Irina S. , Pyatkin Sergey N. ,   Lobachevsky State University of Nizhny Novgorod (Arzamas Branch)
Published: December 2022

Lermontov’s poem “The sail” refers to the emblematic texts of Russian culture and is highly recognizable. The image created by Lermontov was always perceived as a capacious symbol, and his interpretations were determined by the “spirit” of the historical era. This characteristic of Lermontov's “The sail” determine the relevance of the proposed research. The scientific novelty of the work pertains to systematization, analysis and conceptualization of the social and cultural receptions of the poet's poem in the national tradition. The paper presents the history of creation of the poem, draws attention to its biographical context and suggests versions of the poet’s refusal to include “The sail” in the only lifetime collection of his works. The study also considers the first critical receptions of the “The sail”, especially the position of V. G. Belinsky, who perceived Lermontov’s poem as a typical youthful, student composition of the poet. Despite the fact “The sail” entered the curriculum of high schools, chrestomathies and got the status of a lyrical masterpiece in Lermontov’s poetry and the canonical text of Russian culture. The authors believe that the consolidation of such status of “The sail” in a national cultural consciousness is due to the complex internal structure of the central image-symbol, in which the image plan and the meditative plan reveal the antinomy of the spiritual world of the personality. As the study shows while in the research practice “The sail” is most often interpreted as an expression of revolutionary, including Decembrist moods, in the scientific works of recent years, the poet’s poem is included in the context of the Christian tradition. The paper summarizes and analyzes creative experience of the artistic representation of the Lermontov image-symbol in national poetry drawing on the works of K. Fofanov, S. Yesenin and V. Vysotsky. The authors argue that, with all the differences in readings and interpretations, Lermontov’s “The sail” in the Russian cultural consciousness has become a symbol of impetuous and unstoppable movement, the desire of a self-worthy person for great changes in his own fate and the world around him. This semantic plan, which confirms the statement of the Chairman of the People's Republic of China, XI Jinping, characterizes the perception of Lermontov’s poem by foreign readers, and the sail, as a symbolic image of Russian culture, is also relevant for another national tradition.
The Almanac of Queen Olga with Autographs by the White Emigration at the Auction in Monaco 2018
Authors:   Russian State Library, Isachenko Tatiana A.
Published: December 2022

The present study describes in detail a rare copy of the literary almanac “From Day to Day” in 1886, presented to persons from the closest circle of the Great Princess Elizaveta Feodorovna by its compiler, the Greek Queen Olga (1951–1926), six months before her death, in January 1926. This is evidenced by the preserved records and the queen's gift to the Strukov couple. The small circulation of the book, the unusual fate of each of the identified copies of the almanac, determined the interest in the copy of the auction sale in Monaco. The album contains recordings of famous benefactors of Russia — the Strukovs, Countess A. A. Olsufyeva (state lady of the Empress Alexandra Feodorovna), Princess M. V. Baryatinskaya (state lady of the Empress Maria Feodorovna). There are autographs of Duke Ernst of Hesse, the brother of the Grand Duchess Elizabeth, and his wife, other famous people, many of whom were parishioners of the Florentine church of St. Nicholas, who belonged to the community of Metropolitan Eulogy (Georgievsky), a well-known figure of the Russian Church Abroad.
Term-association-image in Russian and Polish by the Example of Choreographic Art
Authors:   Maria Curie-Sklodowska University, Emelianenkov Vitalii V.
Published: December 2022

There is an opinion found across the scientific literature that the term is something consciously regulated by a person, but as practice shows, this is not always the case. A choreographic terminological system may serve as a vivid example of this phenomenon. The present study focuses on choreographic terms in Russian and Polish aiming to conduct a comparative analysis with the subsequent identification of common and distinctive features of manifestation of the influence of associative-creative thinking on the terminological system. The collected terms were divided into three conditional groups: the first group included terms and concepts common to the Russian language with the same Slavic base, the terms that are unique only to a present language made into the second, while the third group contained terms that exist in Russian, but are absent in Polish. As the present study shows, choreographic art and its terminological system are inextricably linked, and since the secret meaning is hidden in its terms, what kind of associations will be found behind them, will determine the actual art of dance. At the same time, the author points out that the lack of clear terms for certain movements entails a low level of choreographic mastery.
Medieval Architectural Monuments of Macedonia in the Descriptions of Russian Travelers (Mid-19th – Early 20th Сenturies)
Authors:   The Institute of Slavic Studies of the Russian Academy of Sciences, Gusev Nikita S.
Published: December 2022

The study shows the process of “discovery” of medieval monuments of architecture and monumental painting on the territory of modern Northern Macedonia by Russian travelers. The work is based on materials that introduced the Russian reader to the objects of cultural heritage — book, magazine and newspaper publications. Chronologically, the article covers the period from the first half of the 19th century, when the first fragmentary mentions of monasteries and temples appeared, to 1909 — the publication of N. P. Kondakov's book on the results of his expedition to the region. The paper traces route of travelers, addresses their information about the state of monuments and considers reliability of the information published by them. Before the Russian-Turkish War of 1877–1878, there was little interest in these territories. Only travelogues by V. I. Grigorovich, M. A. Khitrovo and M. F. Karlova were published on the topic of the study. In the wake of the fascination with the Balkans in the late 1870s, V. I. Grigorovich's book was republished and the notes of Archimandrite Antonin (Kapustin) about his journey, written earlier in 1865, were published. Then, until the end of the century, this part of the peninsula sank into oblivion, and only in connection with the aggravation of the Macedonian issue, it began to attract new wanderers. However, they paid attention to the ethno-religious situation, mostly ignoring cultural monuments. As a result, despite a fairly wide range of authors of travel essays on Macedonia at the turn of the 20th century, only P. N. Milyukov, A. A. Bashmakov and P. A. Rittikh mentioned medieval temples. The reason for this is that the Macedonian lands were presented to the Russian society as a kind of exotic part of the East, and therefore the medieval cultural heritage gave rise to unjustifiably disdainful attitude.
Sociology of Everyday Life: Russo-Turkish War of 1877–1878 through the Eyes of Artists
Authors:   A. N. Kosygin Russian State University (Technologies. Design. Art), Belgorodsky Valerii S. , Kotovskaya Maria G. ,   A. N. Kosygin Russian State University (Technologies. Design. Art), Shvets Elina G. ,   Russian State University for the Humanities
Published: December 2022

The study examines the place and role of the work of artists at the headquarters of the armies and in the media during the Russian-Turkish war of 1877–1878. Sketches and detailed sketches were necessary as visual documents for reports in the military department, for publication in the Russian periodical press and for personal use of high-ranking officials of the belligerent army. With the beginning of the Russo-Turkish War of 1877–1878, drawings and sketches for the media were sent to the editorial offices of the capital's newspapers by writers, reporters and artists who served under conscription or were in the active army. The paper deals with a number of aspects of the social life of artists at the headquarters of the armies and in the location of the Russian troops. The research drew upon sources and materials of a sociological, historical and fine arts nature on the Russian-Turkish war of 1877–1878. The authors of the paper come up with a reasoned hypothesis about conceptual change towards the issue of admission of the media to the theater of military operations. The conclusions of the study include highlighting that it was exactly the verbal and visual content of materials about the Russo-Turkish War of 1877–1878, contributed by artists, journalists, writers, that raised patriotic sentiments in Russia.
Perpetuation of Historical Dates under Nicholas II in Religious Buildings (in the Context of the 300th Anniversary of the House of Romanov)
Authors:   Ilya Glazunov Russian Academy of Painting, Sculpture and Architecture, Tomilova Alevtina I.
Published: December 2022

The paper addresses religious buildings erected in memory of the 300th anniversary of the House of Romanov. The tradition of erecting temples-monuments has deep roots in Russia. Memorial churches and chapels were erected in honor of military victories and important historical events. In memory of the 300th anniversary of the House of Romanov, a large number of both civil and religious buildings were built on the territory of the Russian Empire. Many of them were created in the neorussian style, and are of particular importance for the development of Russian architecture today. Today, there is a great public interest in the personality of Nicholas II, in the House of Romanov, in the historical events of the early 20 century and in the art and architecture of the 1910s. Unfortunately, many of the architectural monuments of this period are still poorly studied. This also applies to the religious buildings erected for the 300th anniversary of the House of Romanov, only a small part of which is introduced into scientific circulation. During the study the author drew upon archival and bibliographic sources on the chosen topic and used the methods of stylistic and iconographic analysis of the features of the architecture of memorial churches and chapels, and the comparative method. Results obtained allowed providing a list of religious buildings in memory of the 300th anniversary of the House of Romanov, which includes 42 churches and 16 chapels.
“Indigenous People” as a Constructing Concept: Problematization, Interpretation and Discourses
Authors:   The Herzen State Pedagogical University of Russia, Mosolova Lyubov’ M. , Bondarev Alexey V. ,   The Herzen State Pedagogical University of Russia, Zykin Alexey V. ,   Saint-Petersburg State Agrarian University
Published: December 2022

The paper presents an attempt at problematizing of the “small indigenous peoples” concept, analyzes the entire range of the terms “small” and “indigenous” people interpretations that have developed in modern science, as well as raises the question of the nature and purpose of using these concepts in various scientific discourses and socio-political practices. The relevance of this issue statement is related to the fact that the actual existence of small-numbered peoples, the direction of their mental orientations, the degree and methods of protection of ethno-cultural identity, obvious and hidden possibilities of using these ethnic groups as actors for various political and economic purposes largely depend on the adequate or inadequate interpretation and legal application of this term. The purpose of the proposed study is to analyze the heuristic status and practice-oriented function of the terms “small-numbered” and “indigenous” peoples as scientific categories and concepts that inform sociopolitical reality. The methods of historiographic, terminological, conceptographic and comparative analysis, logical and analytical procedures for problematization and thematization of the terms “small” and “indigenous” peoples, historical-legal and historical-typological methods based on specific historical material allowed us to show the permanent migration of peoples to different regions of the world with their subsequent rooting in a new territory and interaction with previously arrived peoples, to reveal a number of contradictions in the interpretation of the question of, who should be considered as indigenous ethnic group in a particular territory. The analyzed data set indicates the obvious ambiguity and relativity of indigenous ideas about the primordial habitat of ethnic groups. A critical analysis of the use of the term “indigenous peoples” in modern sciences and legal documents has led to the conclusion that it does not meet the criteria of a scientific concept or category and is often associated with the mytho-construction of national histories. Its use as a tool of scientific knowledge and a navigator of socio-political or national orientations is not heuristically promising. In the context of the regulation of inter-ethnic relations, the term “indigenous peoples” is fraught with conflict-causing potential and may act as a dangerous weapon in the arsenal of radical forces and those to whom their actions are politically beneficial. The materials and conclusions of the study are of practical importance for the protection of adequate value and semantic orientations of small-numbered peoples, clarification of scientific and legal terminology in the field of interethnic relations, increasing the effectiveness of ethno-cultural, ethno-political and ethno-sociological expertise.
TD 2734 - Modelos de organização da assistência farmacêutica na atenção ambulatorial : uma análise comparada
Authors: Vieira Fabiola Sulpino
Published: December 2022

O objetivo deste texto é identificar distintos modelos de organização da assistência farmacêutica (AF) na atenção ambulatorial e fatores que influenciam essa organização. Para tanto, realizou-se uma análise comparada das formas de organização adotadas por 25 países, partindo-se do modelo teórico proposto pela Organização Pan-Americana da Saúde (Opas) sobre os fatores que influenciam a sua organização. Para a caracterização dos modelos, elaborou-se um quadro que sumariza as relações entre as principais funções a serem executadas e as estruturas, as políticas e os processos comumente empregados pelos países. Dois fatores que influenciam os modelos foram examinados por serem considerados mais relevantes e pela disponibilidade de informações, a política de saúde e o financiamento. Analisou-se também a relação entre a celebração de acordo de cooperação com a Organização Mundial da Saúde (OMS) e a implementação de um modelo específico. Documentos e dados públicos foram utilizados para elaborar a descrição da organização da AF de cada país. Essas descrições foram processadas com o suporte do software Interface de R pour les Analyses Multidimensionnelles de Textes et de Questionnaires (Iramuteq), possibilitando a identificação de três modelos distintos de organização da AF. Uma análise de regressão logística foi realizada com o uso do software RStudio, encontrando-se como variável preditora de um dos modelos a renda nacional per capita em dólares por paridade do poder de compra (PPC). Conclui-se que há semelhanças na execução pelos países de várias funções relacionadas à AF. Contudo, diferenças relacionadas ao financiamento dos medicamentos, à gestão do componente logístico da AF e à dispensação de medicamentos geram os três modelos identificados, sendo a renda do país um relevante fator de determinação da adoção de um ou outro modelo.
TD 2806 - Análise prospectiva de potenciais impactos socioeconômicos do Projeto de Integração do Rio São Francisco com Bacias Hidrográficas do Nordeste Setentrional sobre a região beneficiada
Authors: Castro César Nunes de , Cerezini Monise Terra
Published: December 2022

Significativa parcela do território nordestino possui uma população e recursos hídricos tais que, quando combinados, resultam em uma disponibilidade hídrica por habitante baixa a muito baixa. Ao longo do tempo, inúmeras intervenções antrópicas foram realizadas na região como tentativa de mitigar os efeitos do clima e da baixa disponibilidade hídrica natural da região sobre a vida da população local. Entre estas, talvez a mais ambiciosa, a transposição do rio São Francisco, começou a ser construída (canais, túneis, adutoras etc.) em 2007 e está na fase final de implantação. Este trabalho tem por objetivo avaliar os possíveis impactos socioeconômicos da transposição do São Francisco sobre a região beneficiada. Entre os potenciais impactos, considera-se que, no médio prazo (até 2041), as vazões firmes transpostas pelo Projeto de Integração do Rio São Francisco com Bacias Hidrográficas do Nordeste Setentrional (PISF) para os eixos Leste (10 m3/s) e Norte (16,4 m3/s) provavelmente serão suficientes para atender a uma parte do deficit de demanda de usos prioritários projetado para o Eixo Leste e pouco mais de 90% do deficit projetado para esses usos no Eixo Norte em 2041. Para o aumento da segurança hídrica dessa população rural dispersa, medidas complementares ao PISF terão de ser adotadas; por exemplo, o contínuo investimento em cisternas e operações periódicas, necessárias em períodos de ocorrência de fenômenos climáticos extremos, como a dos carros-pipa.
TD 2817 - Análise ex ante de políticas públicas : fundamentos teórico-conceituais e orientações metodológicas para a sua aplicação prática
Authors: Lassance Antonio
Published: December 2022

Quando governos lançam políticas ou programas sem qualquer análise prévia, com objetivos nebulosos, público indefinido ou injustificável, intervenções mal fundamentadas, ações fragmentadas e muitas vezes contraditórias, sem indicadores e metas, com insumos insuficientes (equipes pequenas e mal treinadas, orçamento reduzido e liberação intermitente de recursos), a chance de que alguma coisa dê certo é zero. A análise ex ante é o exame que busca identificar inconsistências e incoerências e suprir com respostas e recomendações algumas dessas lacunas. Esse verdadeiro “vazio existencial” de muitas políticas e programas que já nasceram com dificuldade – ou as adquiriram – para responder quem somos, de onde viemos e para onde vamos torna a análise ex ante mais necessária do que nunca. Esse tipo de análise parte de uma abordagem com uma metodologia bastante específica e ainda dominada por poucas pessoas. O propósito principal deste texto é apresentar e detalhar os referenciais e mais exatamente a metodologia de análise ex ante, de forma a torná-la cada vez mais amigável, prática, aplicada e de domínio público, oferecendo um roteiro para dirigentes, formuladores de políticas, desenvolvedores de programas, gestores de ações governamentais, assessores e consultores. Se eles ganharem fluência na “gramática” do ex ante, o diálogo entre agentes públicos e as coalizões de atores interessadas na superação de problemas coletivos pode ser mais assertivo e mais bem orientado para essa busca de soluções. Com este estudo busca-se encorajar a formação de uma comunidade de especialistas em moderação e facilitação de atividades voltadas à análise ex ante. Tal qualificação é crucial para que as políticas e os programas nasçam aptos ao monitoramento e à avaliação e demonstrem ao público sua razão de ser.
Qualification as impeachment evidence of protocol concerning interrogation of a criminal suspect, prepared by a prosecutor
Authors:   Legal Research Institute of Chonnam National University, Min soo- young
Published: December 2022

Article 312 of the criminal procedure Act has been amended. Now the protocol concerning interrogation of a criminal suspect, prepared by a prosecutor is admissible as evidence only when the defendant agrees the contents of his own statement are truthful. However, even if the evidence is not admissible as evidence by the hearsay evidence rule, it can be used for impeachment. In this respect, this study examined whether the suspect-interrogation protocol by prosecutor, which is inadmissible by the hearsay rlue could be used as evidence of impeachment against the defendant's statement. It is stipulated in Article 318-2 of the Criminal Procedure Act that ‘A document or statement otherwise inadmissible as evidence under Articles 312 through 316, shall be admissible, if it is produced to challenge the admissibility of a statement of a criminal defendant or a person other than the criminal defendant at a preparatory hearing or a trial’. According to this, protocol concerning interrogation of a criminal suspect, prepared by prosecutor which is inadmissible by the article 312(1), can be used for impeachment. Also as stipulated in Article 318-2 of the Criminal Procedure Act, not only the witness’s but also the defendant’s statement can be impeached. It may cause some issues about the defendant’s right to remain silent, but the debate over whether the defendant's statement can be impeached or not takes place from a completely different perspective. The defendant has a constitutional right to refuse to state. So, he can be silent. But also he can and should be asked about the statement he did in the courtroom. Impeaching the defedant's statement is helpful for fact-finders to find fact, and it is the way to go the principle of court-oriented procedure.
A Study on the Permissibility of Amnesty, etc. to Cooperators in the Investigation of State Crimes Against Human Rights
Authors:   Legal Research Institute of Chonnam National University, Kim Jae Yoon
Published: December 2022

The concept of ‘Transitional Justice’ is used in relation to how to deal with crimes against humanity or state crimes against humanity rights committed in war or dictatorship after the end of the war or dictatorship. The key tasks of ‘Transitional Justice’ are the achievement of reconciliation･social integration and the pursuit of justice. To achieve these key tasks, the ‘Justice Model’ and the ‘Truth-Reconciliation Model’ can be chosen. The Justice Model focuses on the criminal responsibility of the perpetrator. In this model, the criminal court is the central body and judges serious human rights violations such as genocide, crimes against humanity and state crimes against human rights. The Truth-Reconciliation Model, on the other hand, seeks reconciliation by discovering the truth of serious human rights violations through official government investigations. In this model, the Truth and Reconciliation Commission(TRC) is the central body. At this time, the Truth and Reconciliation Commission pursues the cleansing of individuals, community- building, and consolidation of political change. In this paper, first, it was examined whether there is a need for amnesty, immunity, or mitigation according to the Truth-Reconciliation Model when the perpetrators of state crimes against human rights actively cooperated in the investigation process(Ⅱ). In addition, as a comparative law research method, cases in foreign countries in which amnesty, immunity, or mitigation were implemented or not implemented were reviewed(Ⅲ). And the contents and problems of the reconciliation provisions of Fact-Finding Act on Suspicious Deaths in the Military, the Past History Reorganization Act, and the 5･18 Fact-Finding Act, which were introduced in domestic law, were examined(Ⅳ). Based on these discussions, in the future, when introducing a reconciliation regulation that recognizes amnesty, immunity, or mitigation to cooperators in investigations of state crimes against human rights in Korea, what form and content should be included and specific introduction methods were suggested(Ⅴ).
ECONOMIC COMPLEXITY AND INFORMATION SOCIETY PARADIGMS: A HYBRID CONTRIBUTION TO EXPLAIN ECONOMIC GROWTH
Authors: Jurado-González Javier , Gómez-Barroso José Luis Gómez-Barroso
Published: December 2022

In the last decades, the Information Society (IS) paradigm has brought together various research lines related to the diffusion and adoption of Information and Communication Technologies (ICTs) and their contribution to economic, social and human development. On the other hand, other research lines have recently explored the phenomenon of Economic Complexity (EC), providing new metrics to quantify this decisive factor for the prediction of economic growth and other human relevant variables. This article explores these two trends with the construction of two composite indexes. Then, it evaluates their explanatory power to predict economic growth, first separately, and afterwards together. The results show they can predict economic growth and improve their predictive capacity by working combined. In the conclusions, some difficulties and challenges for the development of these metrics are analyzed.
The Closure Relations in Optical Afterglow of Gamma-Ray Bursts
Authors: Dainotti M. G. , Levine D. , Fraija N. , Warren D. , Sourav S.
Published: December 2022

Gamma-ray bursts (GRBs) are extremely high-energy events that can be observed at very high redshift. In addition to γ rays, they can emit in X-ray, optical, and sometimes radio wavelengths. Here, following the approach in Srinivasaragavan et al.; Dainotti et al.; and Dainotti et al., we consider 82 GRBs from Dainotti et al. that have been observed in optical wavelengths and fitted with a broken power law. We consider the relations between the spectral and temporal indices (closure relations; CRs) according to the synchrotron forward-shock model evolving in the constant-density interstellar medium (ISM; k = 0) and the stellar wind environment (k = 2) in both slow- and fast-cooling regimes, where the density profile is defined as n ∝ r
−k
. We find the

ν
>
max
{

ν

c

,

ν

m

}

regime is most favored, where ν
c and ν
m are the cooling and characteristic frequencies, respectively. Finally, we test the 2D Dainotti correlation between the rest-frame end time of the plateau and the luminosity at that time on GRBs that fulfill the most-favored CRs. When we compare the intrinsic scatter σ

int
of those 2D correlations to the scatter presented in Dainotti et al., we see the scatters of our correlations generally agree with the previous values within 1σ, both before and after correction for selection bias. This new information has helped us to pinpoint subsamples of GRBs with features that could drive the GRB emission mechanism, and eventually allow for GRBs to be used as standard candles.
Very Metal-poor Stars in the Solar Vicinity: Age Determination
Authors: Plotnikova Anastasiia , Carraro Giovanni , Villanova Sandro , Ortolani Sergio
Published: December 2022

The ages of the oldest and most metal-poor stars in the Milky Way bear important information on the age of the universe and its standard model. We analyze a sample of 28 extremely metal-poor field stars in the solar vicinity culled from the literature and carefully determine their ages. To this aim, we critically make use of Gaia data to derive their distances and associated uncertainties. Particular attention has been paid to the estimate of the reddening and its effect on the derivation of stellar ages. We employed different reddenings and superimpose isochrones from different sources on the stars' color–magnitude diagram built up with different photometric systems. We highlight subtle metallicity effects when using the Johnson photometry for low-metallicity stars and finally adopt Gaia photometry. An automatic fitting method is devised to assign ages to each individual star taking into account the uncertainties in the input parameters. The mean age of the sample turns out to be 13.9 ± 0.5 Gyr using Padova isochrones, and 13.7 ± 0.4 Gyr using BASTI isochrones. We found also a group of very metal-poor stars ([Fe/H] = −2.7 to −2.0 dex) with relatively young ages, in the range 8–10 Gyr.
Contracting and Expanding Binary Black Holes in 3D Low-mass AGN Disks: The Importance of Separation
Authors: Dempsey Adam M. , Li Hui , Mishra Bhupendra , Li Shengtai
Published: December 2022

LIGO/Virgo has detected several binary black hole (BBH) merger events that may have originated in the accretion disks of active galactic nuclei (AGNs). These events require individual black hole masses that fall within the pair instability supernova mass gap, and therefore these black holes may have been grown from hierarchical mergers. AGN disks are a prime environment for hierarchical mergers and thus a potential location for the progenitors of BBH gravitational wave events. Understanding how a BBH embedded in an AGN disk interacts with the surrounding environment is thus crucial for determining whether this interaction can lead to its merger. However, there are few high-fidelity simulations of this process, and almost all are two-dimensional. We present the results from 3D, high-resolution, local shearing-box simulations of an embedded BBH interacting with an AGN disk. In these first simulations of their kind, we focus on determining the mass accretion rate and the orbital evolution rate at different BBH separations. We find that circular, equal-mass BBHs with separations greater than 10% of their Hill radius contract while accreting at a super-Eddington rate. At smaller separations, however, our 3D simulations find that BBHs expand their orbits. This result suggests that it may be difficult for an AGN disk to push a BBH to merger, but we discuss several mechanisms, including MHD turbulence and radiative and mechanical feedback, which could alleviate this difficulty.