bluuebunny/crossref_metadata_2025 huggingface dataset:
Мікроелементний статус та його роль у перебігу хронічного гепатиту С (огляд літератури)
Authors: Сіткар А.Д. , Дербак М.А. , Ростока Л.М.
Published: August 2021

Вступ. Хронічний гепатит С (ХГС) є серйозною проблемою сучасної медицини. За печінкової патології розподіл та метаболізм більшості мікроелементів порушується, а сам диселементоз ускладнює перебіг гепатиту.

Мета дослідження: узагальнити інформацію щодо ролі мікроелементів у перебігу хронічного гепатиту С.

Матеріали та методи. Контент-аналіз літератури з питань досліджень концентрації та біологічної ролі мікро-елементів у хворих на ХГС.

Результати досліджень та їх обговорення. Узагальнено інформацію щодо ролі мікроелементів у перебігу ХГС. Визначено актуальність вивчення біологічної ролі цинку в нормальному функціонуванні печінки, його антиоксидантні та протизапальні властивості, зміну концентрації та метаболізм при печінковій патології. Наведено, що зниження рівня Zn зворотно корелює зі ступенем ураження печінки та зміною біохімічних показників, оскільки дефіцит Zn може сприяти виробленню колагену і активації зірчастих клітин печінки. Відзначено здатність Zn взаємодіяти з Cu та Fe, зменшуючи їх вміст у тканинах та уповільнюючи процеси окислення. Згадано, що дефіцит Zn зумовлює дисрегуляцію у цитокіновій ланці імунної системи, зокрема дисбаланс між функцією Th1 і Th2 на периферії. При цьому вироблення IFN-γ та IL-2, продуктів Th1 зменшується, тоді як вироблення IL-4, IL-6 та IL-10 Th2 не змінюється. Проаналізовано можливості використання цинку у складі противірусної терапії у пацієнтів з хронічним гепатитом С та дефіцитом цинку для покращення вірусологічної відповіді та системного імунітету. Визначено роль дефіциту цинку у виникненні гепатоцелюлярної карциноми. Узагальнено інформацію щодо ролі дефіциту чи надлишку селену, купруму та феруму у життєвому циклі вірусу гепатиту С, пошкодженні тканин, фіброзі печінки та їх значенні у відповіді на лікування. Проаналізовано роль мікроелементів у перебігу ХГС та відзначено важливість моніторингу їх концентрації у процесі діагностики та лікування. З’ясовано перспективи вивчення мікроелементного статусу у пацієнтів з ХГС для більш точного розуміння патогенезу захворювання та покращення тактики лікування.

Висновки. Проаналізовані результати досліджень доповнюють дані щодо ролі мікроелементів Zn, Fe, Se, Cu у перебігу хронічного гепатиту С, та можливості використання цинку у складі противірусної терапії при його дефіциті.

Ключові слова: вірусний гепатит С, противірусна терапія, мікроелементи, цинк.
Self-reported radiation safety behaviors among veterinary specialists and residents performing fluoroscopic procedures on small animals
Authors: Freitas Fernando P. , Koehncke Niels K. , Waldner Cheryl L. , Scansen Brian A. , Belotta Alexandra F. , Pierce Kursten , Randall Elissa , Carr Anthony , Aoki Koji , Mayer Monique N.
Published: August 2021

OBJECTIVE

To describe the radiation safety behaviors of veterinary specialists performing small animal fluoroscopic procedures and examine potential risk factors for these behaviors, including knowledge of radiation risk and training regarding machine operating parameters.

SAMPLE

197 veterinary specialists and residents in training.

PROCEDURES

An electronic questionnaire was distributed to members of the American Colleges of Veterinary Internal Medicine (subspecialties of cardiology and small animal internal medicine), Veterinary Radiology, and Veterinary Surgery.

RESULTS

The overall survey response rate was 6% (240/4,274 email recipients). Of the 240 respondents, 197 (82%) had operated an x-ray unit for a small animal fluoroscopic procedure in the preceding year and fully completed the questionnaire. More than 95% of respondents believed that radiation causes cancer, yet approximately 60% of respondents never wore hand or eye protection during fluoroscopic procedures, and 28% never adjusted the fluoroscopy machine operating parameters for the purpose of reducing their radiation dose. The most common reasons for not wearing eye shielding included no requirement to wear eyeglasses, poor fit, discomfort, and interference of eyeglasses with task performance. Respondents who had received training regarding machine operating parameters adjusted those parameters to reduce their radiation dose during procedures significantly more frequently than did respondents who had not received training.

CONCLUSIONS AND CLINICAL RELEVANCE

On the basis of the self-reported suboptimal radiation safety practices among veterinary fluoroscopy users, we recommend formal incorporation of radiation safety education into residency training programs. All fluoros-copy machine operators should be trained regarding the machine operating parameters that can be adjusted to reduce occupational radiation exposure.
To sex, or not to sex ... Structures and strategies of reproduction in the family Umbilicariaceae (Lecanorales, Ascomycetes)
Authors: Hestmark G.
Published: August 2021

This is a study of the evolution and ecology of reproduction in the family of lichen-forming fungi U mbilicariaceae comprising the two genera Umbilicaria and Lasallia. Members of this family exhibit a variety of reproductive structures and strategies. The fungal partner of the symbiosis may reproduce by sexually generated ascospores, asexual thalloconidia, or both. Propagules reproducing the intact symbiosis include asexual isidia, soredia, thallyls, phyllidia and schizidia. The algal partner - unicellular Pseudotrebouxia (Chlorophyceae) - reproduces by asexual autospores when in symbiosis, and in addition zoospores and aplanospores in pure culture.

In about half of the species in Umbilicariaceae the fungal partner can only reproduce sexually - it is exclusively teleomorphic. In these species, apparently, the option of asexual reproduction has not been presented by evolution. In the taxa where this option has been presented, the forces of ecology and evolution seem to favour this option. Although no tax.on with asexual reproduction appears to have dispensed with sexuality altogether, the allocation to sexual reproduction tends to decrease and the resources are translocated to asexual reproduction. Different taxa represent progressive stages in this de-evolution of sex. In some of these cases sex is correlated with geographical distribution patterns or ecological factors such as high humidity or high population density and sib-competition. The latter observation supports the ‘Tangled Bank’ hypothesis for the maintenance of sex, as well as ESS models for reproductive allocations in heterocarpic plants. In some cases exclusively teleomorphic tax.a co-exist with morphologically virtually identical but mainly asexual (anamorphic) taxa, suggesting that a difference in reproductive mode may have led to speciation.

Associated with different propagule types are a number of other traits with consequences for the ecological performance of the species. These sets of correlated traits constitute strategies of reproduction, the core sets of specific life-history strategies. Three ‘pure’ reproductive strategies are tentatively distinguished in the Umbilicariaceae, depending on whether the propagule is sexually or asexually generated and whether it is symbiotic or not. The asexual propagules are close-dispersed while sexual propagules are more far-dispersed. A comparative study of the performance of representatives of the three strategy types in two glacier forelands shows that the sexually reproducing species are the fastest colonizers. The need to re-establish symbiosis at target site appears to be no great obstacle to sexual reproduction by ascospores.
Botanical bibliography of the Canary Islands
Authors: Hansen A. , Sunding P.
Published: August 2021

An up-to-date bibliography of botanical literature related to the Canary Islands is presented, listing 2.738 titles covering all disciplines of botany. Titles dealing with phytochemical or agricultural aspects may, however, be incomplete.
PENERAPANAN METODE PEMBIASAAN TOKEN ECONOMY UNTUK PENINGKATAN KEDISIPLINAN ANAK USIA DINI
Authors: Nadar Wahyuni , Maharani Tina , Shartika Shally
Published: August 2021

Secara umum tujuan penelitian ini adalah untuk meningkatkan kedisiplinan anak usia dini melalui metode pembiasaan token economy pada siswa kelas II semester genap tahun ajaran 2016-2017 SD Cherry Jakarta Selatan. Secara khusus, kedisiplinan yang dimaksud dalam penelitian ini yaitu kehadiran anak tepat waktu di sekolah. Metode penelitian ini penelitian tindakan kelas yang mengikuti model Kemmis dan Taggart. Penelitian ini terdiri dari  dua siklus. Masing-masing siklus mencakup 4 tahap yaitu, yaitu 1) planning (perencanaan), 2) acting (pelaksanaan), 3) observing (observasi), 4) reflecting (refleksi). Waktu  penelitian adalah 1 bulan yaitu dari bulan April 2017 sampai bulan Mei 2017 dengan  subjek penelitian sebanyak 11 siswa, sedangkan data dikumpulkan dengan observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa terjadi peningkatan kedisiplinan yang signifikan pada siswa kelas II. Hal ini dapat dibuktikan dengan peningkatan hasil perhitungan kuantitatif mulai dari hasil rata-rata kedisiplinan pratindakan, siklus 1 sampai siklus 2 , yaitu hasil rata-rata pratindakan = 12, siklus 1 = 13,27, siklus 2 = 15 dan hasil wawancara yang dilakukan menyimpulkan bahwa metode pembiasaan token economy dapat memotivasi kedisiplinan anak usia dini secara optimal. Penelitian ini menyimpulkan bahwa kedisiplinan  dengan metode pembiasaan token economy dapat meningkatkan kedisiplinan anak usia dini.
Risk Factors For The Occurrence of Low Birth Weight Based on Nutritional Status of Pregnant Women With Upper Arm Circumference
Authors: Apriani Suci Saftari , Lestari Ranti , Widayati Elizabeth , Suryani Yani , Angga P Karlina
Published: August 2021

The nutritional status of pregnant women before and during pregnancy can affect the growth of the fetus in the womb. The purpose of this study was to look at the risk factors of  LBW events based on nutritional status based on the MUAC size of pregnant women. This research is analytical with cross sectional study design by sampling using the total sampling technique of 98 pregnant women in Kubang Village, Sukaresmi District, Cianjur Regency. Analyze data using Chi Square. Univariate analysis results from 98 respondents have good nutritional status (MUAC≥23.5 cm) which is as much as 78 (80%) and normal birth weight 64 (65.3%) pregnant women. The results of bivariate analysis there is a meaningful relationship between the nutritional status of pregnant women based on LBW and the incidence of LBW value P value = 0.006 (P value<0.05). In conclusion there is a meaningful relationship between the nutritional status of pregnant women based on MUAC and the incidence of LBW value P value = 0.006 (P value<0.05) value (OR=3.345, CI 2.234-8.562), respondents who have a history of malnutrition status while pregnant have a risk of 3,354 times giving birth to babies with LBW
Transition of Roles Change of Motherhood in Women
Authors: Yulizawati Yulizawati , Maputra Yantri , Enosentris Iney Pive
Published: August 2021

Being a mother is an extraordinary experience for women. The transition to changing the role of being a mother is a process that a mother must go through in achieving her maternal identity. The purpose of this paper is to determine the transition from changing the role of being a mother to women. This type of writing is a narrative literature review, conducted in June-November 2020. Data was collected through the PubMed digital library, Science Direct and Google Scholar using inclusion and exclusion criteria. The data analysis was done qualitatively. The analysis was carried out on 19 research articles. The results of the paper show three main themes, namely motherhood, transition to motherhood in working and unemployed mothers, and the role of midwives in supporting the role transition process. The transition process of changing the role of motherhood to both working and non-working mothers, namely experiencing feelings of inadequacy, feeling alone, losing, then being able to realize, make adjustments and perform these roles. Midwives must provide care according to client needs
Qualitative Study: The Diffusion Innovation Theory to Long Term Reversible Contraception Method Selection in High Risk Women, Malang District
Authors: Wati Linda R , Dewi Kunawati T , Putri Erdiana D
Published: August 2021

Research objective: Long-term reversible contraceptive method (LTRC) is the most effective form of contraception but women prefer lesser effective method. In this study we explored whether women of reproductive age will accept or reject LTRC as their contraceptive innovation, and how their perceptions on the innovation's attributes influence their decision in choosing LTRC.Design, participants, interventions, and outcomes: The research design used was a qualitative descriptive study with high-risk reproductive women who were over 35 years old (16 people) spread over 4 health centers (puskesmas) as participants. Data collection was done by using focus group discussion. The results were analyzed using thematic content analysis.Result: Data analysis revealed that there were 2 subgroups of participants based on their tendency to use LTRC: positive (n 6) and negative (n 10). Most of the participants were aware of the advantages of long-term reversible contraceptive methods. They get information from health workers, the media and other people's experiences. They think that both IUD and implants have a high complexity / difficulty, especially the IUD.   The characteristics of innovation in the form of relative advantage, compatibility, complexity, trialability and ease of observation greatly influence the decision to choose a long-term reversible contraceptive method. Most of the participants refused to try using the LTRC because it was too risky to try and too complicated to use.Conclusion: Most women are still hesitant to choose LTRC as a contraceptive, especially intrauterine contraceptives. They need more information about the advantages of LTRC
Covid-19’un İşletme Fonksiyonlarına Etkileri: Öğrenci Görüşlerine Yönelik Bulgular
Authors: AKGÜN Ali İhsan
Published: August 2021

Bu çalışma, Ankara Yıldırım Beyazıt Üniversitesi'ndeki sağlık yönetimi lisans ve yüksek lisans öğrencilerinin İşletme I dersinde işletme fonksiyonlarını öğrenmeye ilişkin bilgi edinmelerine yönelik görüşlerini incelemektedir. Bu çalışmanın amacı, Covid-19’un işletme fonksiyonlarına yaptığı etkileri öğrenci görüşleri bakış açısıyla incelemektir. Çalışmada, veri toplama aracı olarak, Ankara Yıldırım Beyazıt Üniversitesi Uzaktan Eğitim Araştırma ve Uygulama Merkezi (AYBUZEM) sınav uygulamaları kullanılmıştır. Bu çalışmanın bulguları, Covid-19 krizinin oldukça karmaşık olduğu ve sadece mevcut iş modellerinde değişikliklere değil, aynı zamanda ekonomi, iş dünyası ve toplumdaki geçişleri anlama ve gözlemleme ihtiyacına da neden olmasıdır. Bu çalışmanın bulgularına göre, Covid-19 krizini hafifletmek için yöneticilerin ileriye dönük düşünmeye, yeni stratejilere ve çeşitli cephelerde yeniden planlamaya ihtiyaç duyduğunu göstermektedir. Ayrıca, bu çalışma aynı zamanda yöneticilerin, büyüme için doğru büyüme stratejilerine ulaşmak için ileri teknolojilere, tedarik zinciri esnekliğine ve organizasyonel dinamiğe olan ihtiyacı öngörmelerini sağlar.
Borsa İstanbul’daki Yabancı Pay Değişiminin BİST Sektör Endeksleri Üzerindeki Etkisi
Authors: ATİK Murat , YILMAZ Bülent
Published: August 2021

Ülkelerin ekonomik büyümeleri için doğrudan yabancı yatırımlar reel sektör için önemli iken, hızlı bir finansal gelişmeyi sağlayan yabancı portföy yatırımları da finansal piyasalar için gereklidir. Yabancı portföy yatırımları sermaye piyasalarını etkileyerek, borsaya olan güveni ve özellikle gelişmekte olan ülkeler için hızlı bir ekonomik büyüme sağlayabilmektedir. Bu yüzden gelişmekte olan ülkeler yabancı yatırımcıyı sermaye piyasalarına çekmek istemektedir. Bu çalışmanın amacı Borsa İstanbul’da seçilen sektörler bazında aylık yabancı pay oranındaki değişimin BIST sektör endeksleri üzerindeki etkisini incelemektir. Sektör endekslerinin yabancı pay oranındaki değişimi ile ilişkisini tespit etmek için Granger ve Toda Yamamoto nedensellik analiz yöntemleri kullanılmıştır. Sonuç olarak seçilen 6 sektörde yabancı pay oranı yüksek olsa da sanılanın aksine yabancı paydaki değişimin mali ve bankacılık sektörleri hariç olmak üzere sektör endeksleri üzerinde bir nedensellik etkisinin olmadığı, sektör endekslerindeki değişimin yabancı pay oranındaki değişime bağlı olmayıp Borsa İstanbul’un kendi iç dinamik ve diğer faktörlerin etkisinden kaynaklandığı tespit edilmiştir.
Testing Dividend Signaling Theory in Turkey as an Emerging Market: Empirical Evidence From Public Firms Listed in Borsa Istanbul
Authors: KAYMAZ Özgür , KAYMAZ Onder , GÜVEMLİ Batuhan
Published: August 2021

Dividends (profit share) and profitability (financial performance) still remain unarguably among the most salient attributes of financial research. This paper is interested in empirically exploring if and how signalization theory works in general while being interested in also exploring to what extent dividends may account for the corporate profitability being corporate financial performance in particular. Dynamic panel regressions are performed to test our predictions on twelve (12) different models for an emerging market economy with a sampling time window spanning 2000 through 2018 for 45 listed companies. Financial firms (FFs) versus Non-Financial firms (NFFs) are examined separately and compared together. Although results usually document that (present) dividends tend to be irrelevant in accounting for (signalling future) corporate profitability. However, we have found evidence that dividends, for NFFs, were documented to be relevant in explaining future corporate profitability when the regressed variable is proxied as Return on Capital which may be captured as Earnings Before Tax/Paid-in Capital. In particular, the relationship between present corporate dividend distribution and future corporate profitability is positive, suggesting the higher (lower) the dividends the higher (lower) the profitability. In addition, of all the models tested, for a sizeable fraction, we have also found significant linkage between the lagged and the leadership values of the dependent variable being corporate profitability or corporate financial performance, either for FFs or NFFs if not both
Türkiye’de Bağımsız Denetim Şirketlerinde Kadın Denetçilerin Unvanlarına Göre Yönetime Katılma Durumlarının İncelenmesi
Authors: COŞKUN Sedat
Published: August 2021

Bu çalışmada temel amaç Türkiye’de kadın denetçilerin bağımsız denetim firmalarının yönetimlerinde hangi unvanlar ile erkek denetçilere oranla yer alabildiklerini ortaya koymaktır. Bu çerçevede Türkiye’de faaliyette bulunan 4 büyük denetim firması dahil olmak üzere 8 büyük denetim firmasının 2015-2019 yılları arasındaki şeffaflık raporlarındaki verileri incelenmiştir. Çalışma verileri betimleyici istatiksel yöntem uygulanmak suretiyle frekans ve yüzde değerleri üzerinden analiz edilmiştir. Çalışmanın 5 yıllık ortalama değerleri kadın denetçilerin sorumlu denetçi olarak %32, ortak denetçi unvanı ile %27, kilit yönetici unvanı ile %24, yönetim kurulu üyesi olarak ise %21 oranında denetim şirketlerinde görev alabildiklerini göstermiştir. Bununla birlikte çalışma verileri kadın denetçilerin %12 oranında yönetim kurulu başkanlığı görevini yerine getirdiğini ve sorumlu ortak baş denetçi olarak ise %7,94 oranında yönetimde yer aldıklarını ortaya koymuştur. Araştırmanın nihai sonuçları Türkiye’de bağımsız denetim şirketlerinde kadın denetçilerin yönetimdeki varlıklarının düşük düzeyde olduğunu ve erkek denetçilerin yönetimlere egemen olduğunu göstermiştir.
Kredi Temerrüt Takası İle Ülke Alt Sektör Endeksleri Arasındaki İlişkilerin Belirlenmesi: BIST’te Yer Alan Sektörler Üzerinde Analitik Bir İnceleme
Authors: KÖSE Yaşar , ATİK Murat
Published: August 2021

Bu çalışmanın amacı Kredi Temerrüt Takası (CDS) puan değerleri ile ülkede bulunan birincil ve alt sektör endeksleri arasında herhangi bir etkileşimin olup olmadığının incelenmesidir. Çalışmada Türkiye’nin ülke olarak borçlanma maliyetini temsil eden CDS primi değeri ile ülkenin ekonomisinin temel göstergeleri olan birincil sektör endeks değerleri arasındaki ilişki incelenmiş ve CDS Puan değerleri ile incelenen yaklaşık tüm sektör endeks değerleri arasında karşılıklı nedensellik ilişkisinin bulunduğu tespit edilmiştir. Bu durum ülke CDS primleri yüksekliğinin ülkede mal ve hizmet üreten tüm sektörlerdeki şirketlerin faaliyetleri için kaynak maliyetlerini olumsuz yönde etkilediğini ve aynı zamanda ülkedeki üretim sektöründeki değişimlerin ülke derecelendirme notlarını ve dolayısıyla bunun da CDS puanını etkilediği şeklinde değerlendirilmiştir.
Blokzincir Teknolojisinin Muhasebede Kullanımıyla İlgili Algıların Belirlenmesine Yönelik Bir Ölçek Geliştirme Çalışması
Authors: GÜNER Mehmet
Published: August 2021

Bu çalışma, blok zincir teknolojisinin muhasebe süreçlerinde kullanılabilirliği ile ilgili algıların tespit edilmesi ve söz konusu algıların belirlenmesi için bir ölçek geliştirilmesini amaçlamaktadır. Güvenlik, gizlilik, denetim, müşteri memnuniyeti ve mevzuat gereklilikleri muhasebe iş ve işlemlerinde son derece önemli kavramlardır. Söz konusu kavramların, blokzincir teknolojisinin kullanımıyla birlikte muhasebe açısından varolan beklentileri karşılayabilir olması beklenmektedir. Blok zincir teknolojisi günümüzde daha çok kripto paraların kayıt altına alındığı bir veritabanı olarak algılanmaktadır. Bununla birlikte, gelecekte finansal hizmetler, bankacılık ve muhasebe gibi birçok alanda önemli bir etkisi olacağı ifade edilmektedir. Çalışmada kullanılan veriler, hazırlanan bir anket formu aracılığı ile ülkemizde muhasebe alanında öğretim üyesi olarak görev yapmakta olan 121 akademisyenden toplanmıştır. Geliştirilen ölçeğin güvenilirliğini ve geçerliliğini değerlendirmek için doğrulayıcı faktör analizi (DFA) yapılmıştır. DFA sonuçları, geliştirilen ölçeğin “şeffalık”, “düşük maliyet”, “verimlilik ve güvenlik”, “denetim” ve “mevzuata uygunluk” olmak üzere 5 boyutlu bir yapıdan oluştuğunu ve bir bütün olarak önerilen yapının geçerli ve güvenli olduğunu ortaya koymuştur.
COVID-19’un Kısıtlamalardan Etkilenen BIST Sektör Endeks Getirileri Üzerindeki Etkisi “Seçilmiş Sektörler Üzerine Bir Uygulama
Authors: EYCEYURT BATIR Tuğba , SALİHOGLU Esengül
Published: August 2021

Bu çalışmanın amacı Türkiye’deki COVID-19 toplam vaka sayılarındaki değişimin seçilmiş Borsa İstanbul (BIST) sektör endekslerinin getirileri üzerinde etkisi olup olmadığını incelemektir. Bu çalışma için gıda, turizm, hizmet ve ulaştırma sektörleri seçilmiştir. Bunun sebebi yetkili makamlarca alınan önlemler ve kısıtlamalar çerçevesinde ilgili sektörler üzerinde COVID-19’un daha etkili olabileceği ve ilgili sektörlerin bu durumdan en fazla etkilenme potansiyeli olduğuna yönelik düşüncedir. Bu bağlamda, 11 Mart 2020 ile 25 Aralık 2020 aralığında hafta gününden oluşan değişkenlere ait 198 gözlem analiz edilmiştir. Kalıntılarla Arttırılmış En Küçük Kareler (Residual Augmented Least Squares, “RALS”) regresyon analizi sonucunda elde edilen bulgular; COVID-19 toplam vaka sayılarındaki değişimin gıda, hizmet, turizm, ulaştırma sektöründen BIST’te işlem gören şirketlerin oluşturduğu sektör endeks getirilerini ters yönde etkilediğini göstermiştir.
Hayat Ve Hayat Dışı Sigorta Şirketlerinin Teknik Karlılıklarını Etkileyen Firmaya Özgü Faktörlerin Analizi
Authors: GENÇ Hakkı
Published: August 2021

Bu çalışmada, Türkiye'de faaliyette bulunan hayat sigortacılığı yapan 10 sigorta şirketi ile hayat dışı sigortacılık yapan 10 sigorta şirketi ele alınarak, bunların teknik karlılığı üzerine etki eden faktörler Panel Autoregressive Distributed Lag yöntemi ile analiz edilmiştir. Analizde 2005-2019 yılları arası 15 yıllık veri kullanılmıştır. Hayat ve hayat dışı branşlarda faaliyet gösteren sigorta şirketlerinin durumu ayrı ayrı analiz edilmiştir. Her bir sigorta grubu için toplam 150’şer olmak üzere toplam 300 veri temin edilmiştir. Yapılan analiz sonucunda hayat sigorta şirketlerinde teknik karlılığı pozitif yönde etkileyen en önemli göstergenin yatırım gelirleri, hayat dışı sigorta şirketlerinde ise kazanılmış prim olduğu görülmüştür. Ayrıca her iki grupta da faaliyet giderlerindeki artışın teknik karlılığı yüksek katsayı ile ve istatistiksel olarak anlamlı biçimde negatif etkilediği sonucuna varılmıştır.
Endüstri Mühendisliği Öğrencilerinin Maliyet Muhasebesi Dersine Ve Dersi Veren Öğretim Üyesine Yönelik Algıları
Authors: ÇALIK Metin , DEMİRCİ Barış , BOZDOĞAN Tunga
Published: August 2021

Bu araştırmanın temel amacı, pandemi süreci gibi zorlu bir ortamda öğrenme uyarımının oluşturulmasında, endüstri mühendisliği öğrencilerinin maliyet muhasebesi dersine ve dersi veren öğretim üyesine yönelik algılarının tespit edilmesi ve bu algılar arasındaki ilişkinin ortaya konulmasıdır. Bu çalışmayı özelikle literatürdeki çalışmalardan ayıran farklılığı doğrudan muhasebe ile ilgili olmayan bir bölümde ve daha önceden alışılmamış bir öğrenme ortamında öğrencilerin derse ilişkin algılarının değerlendirilmesinin amaçlanmasıdır. Araştırma evrenini Kütahya Dumlupınar Üniversitesi Mühendislik Fakültesi Endüstri Mühendisliği bölümünde maliyet muhasebesi dersini alan öğrencileri oluşturmaktadır. Çalışmada 2020 yılında kolayda örnekleme yöntemine göre 139 öğrenciden anket tekniğiyle veri toplanmış ve toplanan veriler güncel istatistik programında analiz edilmiştir. Buna göre maliyet muhasebesi dersi alan endüstri mühendisliği öğrencilerinin dersi veren öğretim üyesine yönelik algıları ile derse ilişkin algıları arasında istatistiksel olarak anlamlı bir ilişki olduğu tespit edilmiştir.
Real-Time Blockchain Accounting System As A New Paradigm
Authors: ALKAN Betül Şeyma
Published: August 2021

The aim of this study is to evaluate the advantages by examining the effect decentralized blockchain applications on accounting information systems. The blockchain as an Distributed Ledger Technology (DLT) offers new possibilities to recording and backing up sensitive and confidential data of accounting information systems. The blockchain is designed in a structure that allows transactions to be monitored and controlled in real-time. By this way, the question of how to operate the real-time accounting system, as a new paradigm with blockchain technology, and how to apply in the field of taxation have emerged simultaneously. To achieve the aim of the study, a descriptive approach was adopted to explore the basics of blockchain technology and the most important accounting practices (such as accounting entries, taxation). For that purpose, the relevant literature on blockchain accounting system were reviewed and the blockchain reports of the big four companies were examined. As a result, the potential advantages of real-time blockchain accounting system were categorized according to four focus points: transparency and trust; disintermediation;smart contracts; continuous audit.
ANALISIS KUALITAS JALUR PEDESTRIAN DI KAWASAN KOTA LAMA,BANDUNG
Authors: Wicaksono Arief , Prabowo Ahmad Hadi , Purnomo Endhi Ibuhindar
Published: August 2021

Jalur pedestrian adalah jalur pergerakan manusia dari titik awal menuju tujuan dengan jalan kaki.Kota Bandung adalah destinasi wisata karena banyaknya bangunan bersejarah.Oleh sebab itu perlu dilakukan analisis kualitas jalur pejalan kaki untuk mengetahui kelayakan jalur pejalan kaki  dan keberadaan infrastuktur pendukung jalur pedestrian didalam kawasan Kota Lama Bandung.Semua permasalahan yang ditemukan pada jalur pedestrian  ini akan diteliti dan dikaji tentang tingkat kenyamanan pejalan kaki pada jalur pedestrian ini.Metode yang digunakan adalah dengan pendekatan PEQI ( Pedestrian Environmental Quality Index ) yang dapat memberikan skor kualitas pada masing-masing ruas jalan dan berguna untuk menjadi indikator kelengkapan fasilitas pejalan kaki.
Penerapan Kosmologi Arsitektur Sunda Pada Perancangan Pusat Seni dan Budaya Jawa Barat di Bandung
Authors: Yunika Tamara
Published: August 2021

Perancangan Bangunan Pusat Seni dan Budaya Jawa Barat ini merupakan upaya dalam menanggapi Kerangka Acuan Kerja (KAK) bangunan ini. Mengacu pada KAK, design bangunan pusat seni dan budaya Jawa Barat ini diharapkan dapat menonjolkan aspek Jawa Barat itu sendiri. Jawa Barat memiliki suku sunda sebagai suku yang identik pada wilayah ini. Masyarakat sunda memiliki kosmologi yang kental pada rumah tinggal tradisionalnya yang menjadi acuan dalam masayarakat ini mendesign suatu bangunan, mereka memiliki pemahaman tiga dunia yang disebut Buana Ngungcung berarti kepala (atap) yang hubungannya dengan manusia kepada tuhannya, suci, atau surga (sakral), lalu ada Buana Panca Tengah berarti badan (dinding) yang maknanya kehidupan tempat tinggal manusia atau dunia, lalu Buana Larang berarti kaki yang bermakna kematian, kotor, dosa, neraka. Oleh sebab itu, ide dasar desain bangunan saya adalah menonjolkan sisi seni dan budaya Jawa Barat dari yang tidak hanya terlihat secara fisik maupun dari segi kepercayaan masyarakatnya. Dalam mewujudkan unsur kosmologi pada perancangan bangunan ini, maka akan diterapkan pada pola tata letak gubahan bangunan, pola penataan zonasi ruang, dan juga sirkulasinya.
ANALISIS PENGOLAHAN FASADE INTERAKTIF PADA PERANCANGAN BANGUNAN SPORTCLUB TAMAN WISATA OLAHRAGA DI BLORA
Authors: Rachmandana Alvian
Published: August 2021

Bangunan Sport Club pada perancangan Taman Wisata Olahraga di Blora ini merupakan suatu bangunan yang diperuntukkan sebagai wadah penunjang dari berbagai aktivitas keolahragaan yang ada pada kabupaten Blora. Akan tetapi, kurangnya minat masyarakat terhadap kegiatan berolahraga menjadi kendala utama dalam perealisasiannya. Solusinya adalah dengan penggunaan fasade interaktif pada bangunan Sport Club, sehingga dapat mendongkrak minat dari Masyarakat Kabupaten Blora terhadap kegiatan berolahraga. Metode perancangan dengan menganalisis bentuk fasade dengan mempertimbangkan kebutuhan dari perancangan tersebut. Jadi, dengan penggunaan fasade interaktif dapat menarik warga untuk datang dan juga dapat menghasilkan desain yang nyaman terhadap pengunjung maupun terhadap lingkungan sekitar
KONSEP SIRKULASI AREA BASAH DAN KERING PADA DESAIN PASAR UMUM
Authors: Kusuma Garin elang
Published: August 2021

Pasar Umum memiliki peran besar pada suatu kota, yaitu sebagai tempat bertemunya penjual, pembeli dan pemasok untuk menjualbelikan dagangan sebagai pemenuh kebutuhan sehari-hari. Namun, seringkali penataan ruang dagang kebutuhan masih bercampur bahkan pada area basah dan area keringnya,  sehingga timbul permasalahan  di dalam zonasi dan sirkulasi pasar yang mengakibatkan terganggunya kenyamanan bagi pembeli. Hal ini memerlukan perhatian pada pola sirkulasi, besaran ruang, pola pengelompokan ruang, dan pengelompokan jenis ruang yang didapat dengan metode kualitatif dan konsep teori dari para ahli yang digunakan sebagai sebagai acuan untuk dijadikan konsep yang efektif. Selanjutnya memberikan penilaian dari beberapa poin tersebut terhadap Pasar Mayestik yang dinilai memenuhi beberapa kriteria dan dapat digunakan sebagai contoh untuk membuat konsep sirkulasi area basah dan kering.
KENYAMANAN FISIK RUANG PADA PERMUKIMAN TRADISIONAL KAMPUNG NAGA
Authors: Anwar Doddy , Karyono Tri Harso , R. Tobing Rumiati
Published: August 2021

Pembangunan rumah yang tererncana dan tidak terencana telah mengubah lingkungan fisik ruang. Sehingga kenyamanan fisik ruang terabaikan dan tidak terpenuhi. Kampung Naga merupakan permukiman tradisional yang masih menjunjung tinggi adat istiadat. Ketentuan-ketentuan dalam membangun dipegang kuat oleh anggota komunitas. bagaimana kondisi tingkat kenyamanan fisik yang terjadi di hunian masyarakat tersebut. Apakah kenyamanan fisik yang ditempati masyarakat itu baik? Penelitian ini menggunakan Metode Kuantitatif dengan cara melakukan pengukuran terhadap Kenyamanan Fisik Ruang di Kampung Naga, Jawa Barat. Hasil dari penelitian adalah kenyamanan fisik  ruang masyarakat Kampung Naga cukup nyaman bagi masyarakat yang menghuni rumah-rumah di Kampung Naga Tasikmalaya. Kata Kunci : kenyaman fisik ruang, permukiman tradisional, Kampung Naga
Penerapan Retractable Roof pada Out-door Exhibition di Surakarta Convention dan Exhibition Center
Authors: Reynanda Raja amalia divya , Saladin Agus , Topan Mohammad Ali
Published: August 2021

Perkembangan pariwisata, bisnis, di Indonesia terus meningkat, khususnya di kota Surakarta sebagai salah satu kota pariwisata. Sehingga, Surakarta membutuhkan suatu tempat berskala besar berupa Konvensi dan Eksibisi Center untuk memfasilitasi penyelenggara pertemuan dan pameran yang dikenal dengan istilah MICE (Meeting, Incentive, Convention, Exhibition). Agar Konvensi dan Eksibisi Center dapat digunakan secara maksimal diperlukan suatu ekspansi bangunan berupa pemanfaatan ruang luar. Namun kondisi lingkungan perlu diperhatikan agar kegiatan dapat berlangsung dengan lancar. Oleh karena itu dibutuhkan suatu rancangan desain retractable roof pada eksibisi luar ruangan untuk menyelesaikan permasalahan tersebut. Dalam perancangan desain retractable roof pada eksibisi luar ruangan ini, dilakukan dengan tinjauan pustaka, analisis studi preseden dan penerapan konsep rancangan pada studi kasus. Desain retractable roof ini menghasilkan desain interaktif pada eksibisi luar ruangan yang tidak hanya menciptakan daya tarik namun juga fungsionalitas yang optimal dalam memberikan kenyamanan aktivitas bangunan
Struktur Space Frame sebagai Komponen Pembentuk Estetika pada Perancangan Gedung Pusat Seni Budaya Jawa Barat, di Bandung
Authors: Rahmania Ayesha
Published: August 2021

Sebuah Gedung Pusat Seni dan Budaya merupakan wadah untuk menampung seluruh kegiatan aktivitas seni budaya. Pada program ruang sebuah bangunan cultural center membutuhkan ruang yang luas dan bebas dari kolom. Bangunan juga diharapkan memiliki bentuk yang estetis dikarenakan sebuah cultural center merupakan tempat ikon budaya dan akan menjadi daya tarik masyarakat. Gedung Pusat Seni Budaya mempunyai kebutuhan sistem ruang tertentu, sistem space frame dapat memenuhi kriteria fungsional dari Bangunan Seni Budaya. Permasalahannya adalah bagaimana menetapkan sistem struktur space frame yang memenuhi kebutuhan dan tuntutan estetika  pada Bangunan Pusat Seni Budaya Jawa Barat. Kajian ini bertujuan untuk menemukan hasil studi space frame yang paling tepat untuk bangunan Gedung Pusat Seni Budaya Jawa Barat. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui studi literatur dan analisis tentang bentuk space frame sebagai pembentuk estetika. Hasil studi menunjukan bentuk space frame yang paling memenuhi kriteria perancangan pada Bangunan Pusat Seni Budaya Jawa Barat adalah barrel vault space frame.
EVALUASI KECUKUPAN CAHAYA ALAMI UNTUK MENUNJANG KENYAMANAN VISUAL RUANG PAMER PADA RANCANGAN MUSEUM SENI DAN BUDAYA DI JIMBARAN, BALI
Authors: Mirafawati Syadza Afifah
Published: August 2021

Pencahayaan alami merupakan unsur penting dan utama dalam penyajian koleksi museum di ruang pamer. Dalam penyajian koleksi museum diruang pamer museum, pencahayaan alami juga berperan untuk tercapaianya hubungan visual antara objek dengen pengunjung museum serta dapat memberikan kenyamanan secara visual. Dengan adanya pembagian dalam mengatur pola massa bangunan menggunakan sanga mandala akan sangat memungkinkan terjadinya pemanfaatan cahaya alami pada ruang pamer tidak terlalu efektif. Penelitian ini dilakukan untuk mengukur tingkat optimalisasi rancangan yang menggunakan pendekatan sanga mandala  dalam penerapan cahaya alami untuk kenyamanan visual pengunjung. Penelitian ini menggunakan metode deskriptif analisis kualitatif yaitu dengan menguji bukaan dalam upaya optimalisasi pencahayaan alami terhadap ruang pamer museum serta menguji kenyamanan visual  sesuai dengan standar intensitas pencahayaan, dengan simulasi melalui komputer menggunakan aplikasi  Autodesk Ecotect Analysis 2011. Dari studi ini dihasilkan kenyamanan visual dalam ruang pamer museum didapatkan dari orientasi dan organisasi bangunan serta bukaan untuk pencahayaan alami atau sistem penataan cahaya dan jarak atau sudut pandang pada display diruang pamer.
Parameter identification of discrete stochastic systems by the inverse iteration method
Authors: Ломов Андрей Александрович
Published: August 2021

Получены условия глобальной сходимости алгоритмов, основанных на обратных итерациях в переменной метрике, в задаче идентификации параметров дискретной стохастической системы с возмущениями в невязке уравнения и наблюдениях процессов. Доказана сходимость оценок параметров к истинному значению при увеличении объема выборки наблюдений истинного процесса. Приведены примеры расчетов

The article addresses the problem of identifying parameters of discrete stochastic systems with perturbations in the residual of the equation and observation of variables. The identification functional in the problem has a complex nature of isosurfaces, which is why universal minimization algorithms based on estimates of the first and second derivatives have a small radius of convergence. It is proposed to employ efficient computational identification algorithms with inverse iterations in a variable metric for solving the convergence problem for two classes of systems with simple correspondence between matrix elements and parameters of equivalent systems without state variables. These algorithms are used for systems without state variables due to the large radius and high convergence rate since the 1970s. At first, a theorem on the conditions for convergence of inverse iterations from almost any initial approximation to a small neighborhood of the global minimum of the identification functional was proved. Secondly, a theorem on the convergence of the points of the global minimum of the identification functional to the desired true value with an increase in the sample size of observations is taken into account. Assumption of a zero first and restricted second moments of stochastic disturbances in the residual of the equation and observation of variables was made. The convergence of inverse iterations is shown numerically in a model example with significant values of disturbances. The result of the article is new theorems on the conditions of global convergence of computational algorithms with inverse iterations in the problem with mixed disturbances and the justification of possibility of using these algorithms to identify the parameters for discrete stochastic systems of two classes with a simple correspondence between matrix elements and parameters of equivalent systems without state variables
Construction of two-dimensional flows in physical space arising after the decay of a special discontinuity
Authors: Дерябин Сергей Львович , Кирьянова Анна Сергеевна
Published: August 2021

Рассмотрены двумерные изэнтропические течения политропного газа, возникающие в начальный момент времени после мгновенного разрушения непроницаемой стенки, отделяющей неоднородный покоящийся газ от вакуума. В качестве математической модели используется система уравнений газовой динамики с учетом действия силы тяжести. В системе уравнений газовой динамики вводится автомодельная особенность в переменную x и для полученной системы ставится задача Коши с данными на звуковой характеристике. Решение начально-краевой задачи строится в виде степенного ряда. Коэффициенты ряда находятся при интегрировании обыкновенных дифференциальных уравнений. Для доказательства сходимости этого ряда ставится начально-краевая задача в пространстве других независимых переменных, а решение строится в виде своего сходящегося степенного ряда, и доказывается эквивалентность решений первой и второй начально-краевых задач

The aim of this study is to construct a solution to the problem of the decay of a special discontinuity in physical space, i.e., two-dimensional isentropic flows of polytropic gas, arising after the instantaneous destruction of an impenetrable wall that separates an inhomogeneous resting gas from a vacuum. The study takes into account the effect of gravity. Research Methods. A variable, which governs the evolution of the self-similar singularity from the initial interface is introduced into the system of equations of gas dynamics. For the resulting system, the Cauchy problem is posed with prescribed values on the sound characteristic. The solution to this problem is constructed in the form of power series. The coefficients of the series are determined by solving algebraic and ordinary differential equations. Further, to prove the convergence of this series, an initial-boundary-value problem is posed in a special functional space. The solution to this initial-boundary value problem is constructed in the form of its convergent power series and the equivalence of solutions for the first and second initial-boundary value problems is proved. Solutions of the problem for the decay of a special discontinuity are constructed in the form of convergent power series. The equivalence of solutions in the physical and special functional space is proved. Conclusions. The solution constructed in physical space determines the initial conditions for the difference scheme for the numerical simulation of the given characteristic Cauchy problem, while the one, built in a special functional space, allows setting boundary conditions for this scheme
Analysis of risk concept for technical systems using digital twins
Authors: Лепихин Анатолий Михайлович , Махутов Николай Андреевич , Шокин Юрий Иванович , Юрченко Андрей Васильевич
Published: August 2021

Рассмотрены основные методологические аспекты анализа рисков технических систем с использованием цифровых двойников. Сформулирована концепция рисканализа и предложена базовая модель для ее реализации. Рассмотрены информационные аспекты анализа неопределенностей модели риска. Показано, что технологии цифровых двойников позволяют эффективно сочетать результаты компьютерного моделирования с данными мониторинга реальных объектов, обеспечивая более глубокий анализ объектов, с учетом множества вариантов конструкции, технологий и условий эксплуатации

Development of technology and technical systems significantly increases in the volume of information. Traditional methods for designing, manufacturing and operating of technical systems do not allow processing such volumes of information. In this regard, the modern strategy for creating technical systems is based on the use of digital twins. Solving the problems of risk analysis and risk management for technical systems at all stages of the life cycle appears to be one of the promising areas for application of the digital twins technology. Despite of active research, using digital twins in risk analysis currently do not have appropriate methodological justifications and technical solutions in a number of key aspects. In particular, effective reductions of the order of risk models and quantifying uncertainty factors of various types have not been solved. The concept of the risk-informed decision making in product lifecycle management has not been implemented. In fact, there are very few publications on the risk analysis and risk management methodology using digital twins. The article discusses the main methodological aspects of risk analysis of technical systems using digital twins. The concept of risk analysis is formulated and a basic model for its implementation is proposed. The informational aspects of the analysis of uncertainties of the risk model are considered. It is shown that digital twin technologies allow effective combination of the results of computer modelling with the data monitoring of real objects, providing a deeper analysis of objects, taking into account a variety of design options, technologies and operating conditions.
Two-dimensional model of wave hydrodynamics with high accuracy dispersion relation
Authors: Хакимзянов Гаяз Салимович , Федотова Зинаида Ивановна , Дутых Денис
Published: August 2021

Полностью нелинейная слабо дисперсионная модель волновой гидродинамики, учитывающая подвижность дна, модифицирована с целью повышения точности дисперсионного соотношения. Проведено сравнение с известными аналогичными моделями и выявлено различие в асимптотическом поведении их фазовых скоростей.

Application of nonlinear dispersion wave hydrodynamics (NLD-) models for solving practical problems constantly stimulates the search for ways to expand their field of applicability and achieve a more accurate reproduction of the characteristics of the simulated processes. A productive step in this direction turned out to be the method proposed by Madsen & Sørensen (1992), which made it possible to increase the approximation order of the dispersion relation of the Peregrine model while preserving the third order of derivatives included in the original equations and the second order of long-wave approximation. Later, other approaches were proposed to achieve this goal, which had a noticeable effect on expanding the field of applicability of NLD-models (for example, Nwogu (1993), Beji & Nadaoka (1996)). In the present work, we set a similar goal - to improve the properties of the dispersion relation of the model (and, therefore, the phase velocity), providing the Pade approximation (2,2) of the dispersion relation of the 3D model of potential flows. In contrast to earlier works on this subject, where weakly non-linear models were considered, we proceed from the fully nonlinear weakly dispersive two-dimensional Serre - Green - Naghdi (SGN-) model. The novelty of the proposed method consists in modifying the formula for the non-hydrostatic part of the pressure, while the accuracy of the long-wave approximation is preserved. It is shown that in some special cases the obtained fully nonlinear model is close to the known models (for example, after appropriate simplification it coincides with the model from Beji & Nadaoka (1996)). A dispersion analysis was performed one of the results of which was the conclusion that for sufficiently long waves the approximation order of the dispersion relation of the 3D model increases from the second to the fourth and an improvement was also achieved for more short waves. The proposed modification of the SGN-model is invariant with respect to the Galilean transformation; the law of conservation of mass and the law of balance of the total momentum are satisfied. However, the law of conservation of total energy is not satisfied. Apparently all NLD-models with improved dispersion characteristics possess this negative quality.